Entech Solar: First Quarter Results

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Entech Solar, Inc. a leading developer of concentrating photovoltaic (CPV) solar energy systems, has announced its financial results for the three months ended March 31, 2009.

Operational Highlights:

    * The Company has suspended manufacturing operations of its first-generation CPV products to focus all of its resources on its next generation of solar concentrating modules for expanded rooftop and other customer-driven applications.
    * Entech Solar is leveraging its proprietary SolarVolt™ and ThermaVolt™ technology and know-how to form the foundation for these next generation products, which are being developed by a team of highly qualified solar, electrical, mechanical, and process engineers and scientists, and will employ many proven industry-standard manufacturing processes and practices.
    * Based on the decision to suspend manufacturing, the Company took a non-cash impairment charge of $6.8 million during its first quarter related to certain fair value adjustments to manufacturing equipment, inventory and leasehold improvements.
    * The Company’s balance sheet remains strong, with cash on hand of $8.9 million at March 31, 2009. Management plans to complete the $3 million Rights Offering and intends to seek additional funding for growth through the equity capital markets.

“Entech Solar announced a significant change to its product development plan this past quarter that is designed to focus the Company on the most commercially viable development path for maximum market penetration,” said Frank Smith, CEO. “We are committed to commercializing our next generation CPV technology to improve upon our existing ThermaVolt and SolarVolt product lines as a key element in providing both hardware and turnkey, vertically-integrated energy solutions to our customers. We believe our new products will provide a more attractive value proposition, serve a wider market, and provide better returns for the Company and our shareholders going forward.”

Financial Results

Revenues for the first quarter of 2009 were $2.0 million, compared with $9.0 million reported in the first quarter of 2008. During the 2009 first quarter, the Company recorded a non-cash impairment charge of $6.8 million to reflect fair value adjustments of its manufacturing operations, after the decision was made to indefinitely suspend current production activities. In addition, the Company recorded a provision for doubtful accounts of approximately $1 million based on one customer's inability to make required contractual payments. The 2009 first quarter also reflects other restructuring costs incurred in connection with the Company’s recently announced changes. Based on the items discussed above, the Company’s Net Loss for the first quarter of 2009 was $16.0 million, or $0.07 per share, compared with a loss of $7.3 million, or $0.04 per share, in the first quarter of 2008.

About Entech Solar, Inc.

Entech Solar, Inc. is a leading developer of concentrating solar energy systems. Entech Solar designs modules that provide both electricity and thermal energy by utilizing its proprietary concentrating photovoltaic technologies in its SolarVolt™ and ThermaVolt™ systems, both of which produce cost-competitive distributed energy for a variety of commercial and industrial applications. For more information, please visit www.entechsolar.com.

Forward Looking Statements:

Except for historical information contained herein, this document contains forward-looking statements within the meaning of Section 21-E of the Securities Exchange Act of 1934. These statements involve known and unknown risks and uncertainties that may cause the Company's actual results or outcomes to be materially different from those anticipated and discussed herein. Further, the Company operates in industries where securities values may be volatile and may be influenced by regulatory and other factors beyond the Company's control. Other important factors that the Company believes might cause such differences are discussed in the risk factors detailed in the Company's 10-K and its quarterly reports on Form 10-Q both as filed with the Securities and Exchange Commission, which include the Company's cash flow difficulties, dependence on significant customers, and rapid development of technology, among other risks. In assessing forward-looking statements contained herein, readers are urged to carefully read all cautionary statements contained in the Company's filings with the Securities and Exchange Commission.


ENTECH SOLAR, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
FOR THE QUARTERS ENDED MARCH 31,
(UNAUDITED)
(In thousands, except per share data)



Three Months Ended

March 31,
        2009         2008
Revenues:                                 
Contract         $     1,097             $     8,229     
Equipment             143                 —     
Related party             597                 775     
Related party - former chairman               126                     —     
Total               1,963                     9,004     

Cost of Revenues:                                 
Contract             827                 10,222     
Equipment             97                 —     
Related party             597                 673     
Related party - former chairman             142                 —     
Provision for loss on contracts             —                 409     
Manufacturing operations impairment               6,758                     —     
Total               8,421                     11,304     

Gross Profit (Loss):                                 
Contract             270                 (2,402     )
Equipment             46                 —     
Related party             —                 102     
Related party - former chairman             (16     )             —     
Manufacturing operations impairment               (6,758     )               —     
Total               (6,458     )               (2,300     )

Operating Expenses:                                 
Marketing, general and administrative expenses             9,445                 5,204     
Research and development expense               211                     41     
Total Operating Expenses               9,656                     5,245     

Loss from Operations               (16,114     )               (7,545     )

Other income (expense)                                 
Beneficial conversion and warrant amortization             —                 (32     )
Interest income               24                     301     
Total other income, net               24                     269     
Net Loss             (16,090     )             (7,276     )
Net loss attributable to noncontrolling interest               127                     —     
Net loss attributable to Entech Solar, Inc.             (15,963     )             (7,276     )

Accretion of preferred stock dividends - Series C               —                     (5     )
Net Loss attributable to Entech Solar, Inc.         $     (15,963     )         $     (7,281     )

Net Loss attributable to Entech Solar, Inc. per Common Share (basic and diluted)         $     (0.07     )         $     (0.04     )

Weighted Average Common Shares Outstanding used in Per Share Calculation (Basic and Diluted)               237,130                     190,326     


ENTECH SOLAR, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED BALANCE SHEETS
AS OF MARCH 31, 2009 AND DECEMBER 31, 2008
(In thousands, except share and per share data)



March 31, 2009
        December 31, 2008
        (UNAUDITED)         *
Assets                                 

Current assets:                                 
Cash and cash equivalents         $     8,898             $     12,169     
Accounts receivable - trade (net of allowance of $1,112 and $155 at March 31, 2009 and December 31, 2008, respectively)             552                 1,971     
Rebates receivable             1,458                 115     
Inventory (net of reserve of $2,845 and $1,112 at March 31, 2009 and December 31, 2008, respectively)             881                 3,664     
Costs and estimated earnings/losses in excess of billings             35                 2,613     
Escrow funds relating to contract performance             500                 1,339     
Prepaid expenses and deposits               528                     964     
Total Current assets             12,852                 22,835     

Advances on machinery and equipment             —                 2,285     

Property and Equipment (net of accumulated depreciation and net of impairment of $4,795 and $0 at March 31, 2009 and December 31, 2008, respectively)             3,317                 5,969     

Intangible and other assets                                 
Other intangible assets, net             22,433                 23,058     
Goodwill             23,837                 23,837     
Other deposits               145                     153     
Total Assets         $     62,584               $     78,137     

Liabilities, Convertible Redeemable Preferred Stock and Stockholders’ Equity                                 

Current liabilities:                                 
Accounts payable and accrued expenses         $     3,694             $     3,955     
Customer deposits             20                 20     
Customer deposits - related party             —                 1,023     
REC guarantee liability, current portion             60                 60     
Series D Preferred Stock Warrants             1,394                 1,394     
Billings in excess of costs and estimated earnings/losses             354                 760     
Accrued losses on construction in progress               38                     101     
Total Current liabilities             5,560                 7,313     

Serverance payable, long term             494                 —     
REC guarantee liability, net of current portion               180                     180     
Total Liabilities             6,234                 7,493     

Convertible redeemable preferred stock                                 
Series C convertible redeemable preferred stock             —                 170     
Series D convertible redeemable preferred stock               11,180                     11,180     
Total Convertible redeemable preferred stock               11,180                     11,350     

Stockholders’ Equity                                 

Preferred stock convertible $.01 par value authorized 10,000,000; 5,503,968 issued and outstanding: Series B 7%- 611,111 shares liquidation preference $550,000
            6                 6     
Common stock, $.001 par value; authorized 450,000,000; 238,119,959 and 236,420,779 shares issued at March 31, 2009 and December 31, 2008, respectively; 238,092,091 and 236,392,911 shares outstanding at March 31, 2009 and December 31, 2008, respectively             238                 236     
Additional paid-in capital             169,773                 167,979     
Treasury stock, 27,868 shares, at cost, as of March 31, 2009 and December 31, 2008, respectively             (39     )             (39     )
Accumulated deficit             (124,851     )             (108,888     )
Noncontrolling interest               43                     —     
Total Stockholders’ Equity               45,170                     59,294     

Total Liabilities, Convertible Redeemable Preferred Stock and Stockholders’ Equity         $     62,584               $     78,137     


* Derived from audited financial information

Contact:
Chris Witty, 646-438-9385
[email protected]
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