AudioCodes Reports Second Quarter 2009 Results


LOD, Israel, Aug. 5, 2009 (GLOBE NEWSWIRE) -- AudioCodes Ltd. (Nasdaq:AUDC), a leading provider of Voice over IP (VoIP) technologies and Voice Network products, today announced financial results for the second quarter of 2009, ended June 30, 2009.

Revenues for the second quarter ended June 30, 2009 were $30.4 million compared to $29.3 million for the first quarter of 2009 and $45.7 million for the quarter ended June 30, 2008. Net loss in accordance with U.S. generally accepted accounting principles (GAAP) was $891,000, or ($0.02) per share, for the second quarter of 2009 compared to GAAP net loss of $3.1 million or ($0.07) per share, for the first quarter of 2009 and GAAP net income of $720,000, or $0.02 per share, for the corresponding second quarter of 2008.

Non-GAAP net income was $614,000, or $0.02 per diluted share, for the second quarter of 2009 compared to non-GAAP net loss of $1.6 million, or ($0.04) per share, for the first quarter of 2009, and non-GAAP net income of $3.6 million, or $0.09 per diluted share, for the second quarter of 2008.

Non-GAAP net income excludes (i) stock-based compensation expenses, (ii) amortization expenses related to the Nuera, Netrake and CTI Squared acquisitions and (iii) an adjustment to expenses related to the Company's Senior Convertible Notes due to implementation of FASB Staff Position APB 14-1. A reconciliation between net income on a GAAP basis and non-GAAP net income is provided in the tables that accompany the condensed consolidated financial statements contained in this press release.

During the second quarter of 2009, AudioCodes generated $3.5 million from operating activities compared to $26,000 in the first quarter of 2009 and $4.0 million in the second quarter of 2008.

Cash and cash equivalents, short-term and long-term bank deposits and short-term marketable securities were $114.9 million as of June 30, 2009, compared to $113.5 million as of March 31, 2009 and $147.3 million as of June 30, 2008. The year-over-year decline was primarily attributable to the repurchase of some of the Company's Senior Convertible Notes in the fourth quarter of 2008 and the repurchase of our ordinary shares, offset, in part, by cash provided by operating activities and additional borrowings. The Company is required to offer to repurchase the remaining $73.5 million in principal amount of the Senior Convertible Notes in November 2009.

"We are pleased to report improved financials and return to non-GAAP profitability in the second quarter 2009 after a single quarter of loss. In the second quarter of 2009, AudioCodes delivered growth in top line revenues and strong operating cash flow. The improved financial performance was backed by signs of stabilization, increased demand in our markets and strength in our networking business. In addition, we achieved good control of quarterly non-GAAP operating expenses, which were 27.5% lower than the comparable quarter in 2008. With robust VoIP and telecom market demand and our continued success in acquiring more customers and projects, we are confident in our ability to continue our growth in coming years," stated Shabtai Adlersberg, Chairman of the Board, President and CEO of AudioCodes.

"Overall, we are pleased to see early signs of improved market conditions as well as new key product launches, such as our HD VoIP offering, which is resonating well with our customers and partners. Our continued investment in next generation products and technologies throughout this economic cycle, combined with our streamlined operating structure, is expected to allow AudioCodes to exit the current economic downturn in a position of competitive strength," concluded Mr. Adlersberg.

Conference Call & Web cast Information

AudioCodes will conduct a conference call at 9:00 A.M., Eastern Daylight Time on Thursday, August 6, 2009 to discuss the company's second quarter operational and financial results. The conference call will be simultaneously Web cast. Investors are invited to listen to the call live via Web cast at the AudioCodes corporate website at www.audiocodes.com

About AudioCodes

AudioCodes Ltd. (Nasdaq:AUDC) designs, develops and sells advanced Voice over IP (VoIP) and converged VoIP and Data networking products and applications to Service Providers and Enterprises. AudioCodes is a VoIP technology leader focused on VoIP communications, applications and networking elements, and its products are deployed globally in Broadband, Mobile, Cable, and Enterprise networks. The company provides a range of innovative, cost-effective products including Media Gateways, Multi-Service Business Gateways, Residential Gateways, IP Phones, Media Servers, Session Border Controllers (SBC), Security Gateways and Value Added Applications. AudioCodes underlying technology, VoIPerfectHD, relies primarily on AudioCodes leadership in DSP, voice coding and voice processing technologies. AudioCodes High Definition (HD) VoIP technologies and products provide enhanced intelligibility, and a better end user communication experience in emerging Voice networks. For more information on AudioCodes, visit http://www.audiocodes.com

Statements concerning AudioCodes' business outlook or future economic performance; product introductions and plans and objectives related thereto; and statements concerning assumptions made or expectations as to any future events, conditions, performance or other matters, are "forward-looking statements" as that term is defined under U.S. Federal securities laws. Forward-looking statements are subject to various risks, uncertainties and other factors that could cause actual results to differ materially from those stated in such statements. These risks, uncertainties and factors include, but are not limited to: the effect of global economic conditions in general and conditions in AudioCodes' industry and target markets in particular; the bankruptcy filing in January 2009 of AudioCodes' largest customer in 2008, shifts in supply and demand; market acceptance of new products and continuing products' demand; the impact of competitive products and pricing on AudioCodes' and its customers' products and markets; timely product and technology development/upgrades and the ability to manage changes in market conditions as needed; possible disruptions from acquisitions; the integration of acquired companies' products and operations into AudioCodes' business; the obligation to offer to repurchase the outstanding senior convertible notes in November 2009 and other factors detailed in AudioCodes' filings with the Securities and Exchange Commission. AudioCodes assumes no obligation to update the information in this release.

AudioCodes, AC, AudioCoded, Ardito, CTI2, CTI(2), CTI Squared, HD VoIP, InTouch, IPmedia, Mediant, MediaPack, NetCoder, Netrake, Nuera, Open Solutions Network, OSN, Stretto, TrunkPack, VoicePacketizer, VoIPerfect, VoIPerfectHD, What's Inside Matters, Your Gateway To VoIP and 3GX are trademarks or registered trademarks of AudioCodes Limited. All other products or trademarks are property of their respective owners.

Summary financial data follows.



 AUDIOCODES LTD. AND ITS SUBSIDIARIES
 CONDENSED CONSOLIDATED BALANCE SHEETS
 ---------------------------------------------------------------------
 U.S. dollars in thousands

                                                June 30,   December 31,
                                                  2009         2008
                                              -----------  -----------
                                              (Unaudited)  (Unaudited)
                                              -----------  -----------
   ASSETS

 CURRENT ASSETS:
   Cash and cash equivalents                  $    24,914  $    36,779
   Short-term bank deposits                        74,602       61,870
   Short-term marketable securities
    and accrued interest                           15,427       16,481
   Trade receivables, net                          20,990       29,564
   Other receivables and prepaid expenses           4,922        3,373
    Deferred tax assets                               972          972
   Inventories                                     19,324       20,623
                                              -----------  -----------

 Total current assets                             161,151      169,662
                                              -----------  -----------

 LONG-TERM INVESTMENTS:
   Investments in companies                         1,443        1,245
   Deferred tax assets                              1,255        1,255
   Severance pay funds                             10,926       10,297
                                              -----------  -----------

 Total long-term investments                       13,624       12,797
                                              -----------  -----------

 PROPERTY AND EQUIPMENT, NET                        6,001        6,844
                                              -----------  -----------

 GOODWILL, INTANGIBLE ASSETS, DEFERRED
    CHARGES AND OTHER, NET (1)                     39,935       41,001
                                              -----------  -----------

 Total assets                                 $   220,711  $   230,304
                                              ===========  ===========

   LIABILITIES AND EQUITY

 CURRENT LIABILITIES:
   Current maturities of long-term bank loans $     6,000  $     6,000
   Trade payables                                  10,826       11,661
   Other payables and accrued expenses             18,371       24,189
   Deferred tax liability (1)                         315          735
   Senior convertible notes (1)                    72,288       70,670
                                              -----------  -----------

 Total current liabilities                        107,800      113,255
                                              -----------  -----------

 ACCRUED SEVERANCE PAY                             12,388       12,174
                                              -----------  -----------

 LONG-TERM BANK LOANS                              18,750       21,750
                                              -----------  -----------

 Total equity (1)                                  81,773       83,125
                                              -----------  -----------

 Total liabilities and equity                 $   220,711  $   230,304
                                              ===========  ===========



 (1) December 31, 2008 amounts adjusted due to implementation of FSP
     APB 14-1.


 AUDIOCODES LTD. AND ITS SUBSIDIARIES
 CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
 ---------------------------------------------------------------------
 In thousands, except per share data


                                    Six months ended    Three months
                                     ended June 30,    ended June 30,
                                    ----------------  ----------------
                                      2009     2008     2009     2008
                                    -------  -------  -------  -------
                                      (Unaudited)       (Unaudited)
                                    ----------------  ----------------

 Revenues                           $59,654  $89,390  $30,357  $45,651

 Cost of revenues                    26,565   39,120   13,657   19,996
                                    -------  -------  -------  -------

 Gross profit                        33,089   50,270   16,700   25,655

 Operating expenses:
   Research and development, net     15,452   19,980    7,241    9,744
   Selling and marketing             16,340   23,343    7,726   11,783
   General and administrative         3,926    4,821    1,873    2,321
                                    -------  -------  -------  -------

 Total operating expenses            35,718   48,144   16,840   23,848
                                    -------  -------  -------  -------

 Operating income (loss)             (2,629)   2,126     (140)   1,807
 Financial expenses, net (1)          1,598    1,642      884      943
                                    -------  -------  -------  -------

 Income (loss) before taxes on
  income                             (4,227)     484   (1,024)     864
 Tax benefit, net (1)                  (291)    (415)    (144)    (209)
 Equity in losses of affiliated
  companies                              51      633       11      353
                                    -------  -------  -------  -------

 Net income (loss)                  $(3,987) $   266  $  (891) $   720
                                    =======  =======  =======  =======

 Basic net earnings (loss) per
  share                             $ (0.09) $  0.01  $ (0.02) $  0.02
                                    =======  =======  =======  =======

 Diluted net earnings (loss) per
  share                             $ (0.09) $  0.01  $ (0.02) $  0.02
                                    =======  =======  =======  =======

 Weighted average number of shares
  used in computing basic net
  earnings per share (in thousands)  40,182   42,210   40,182   41,410
                                    =======  =======  =======  =======

 Weighted average number of shares
  used in computing diluted net
  earnings per share (in thousands)  40,182   42,694   40,182   41,873
                                    =======  =======  =======  =======




 (1) Amounts for three and six months ended June 30, 2008 adjusted due
     to implementation of FSP APB 14-1.

 AUDIOCODES LTD. AND ITS SUBSIDIARIES
 NON-GAAP PROFORMA STATEMENTS OF OPERATIONS
 ---------------------------------------------------------------------
 In thousands, except per share data

                                       Six months       Three months
                                     ended June 30,     ended June 30,
                                    ----------------  ----------------
                                      2009     2008     2009     2008
                                    -------  -------  -------  -------
                                      (Unaudited)        (Unaudited)
                                    ----------------  ----------------

 Revenues                           $59,654  $89,390  $30,357  $45,651

 Cost of revenues (1) (2)            25,869   37,823   13,311   19,374
                                    -------  -------  -------  -------

 Gross profit                        33,785   51,567   17,046   26,277

 Operating expenses:
   Research and development, net (1) 15,119   18,883    7,081    9,364
   Selling and marketing (1) (2)     15,665   21,531    7,399   10,959
   General and administrative (1)     3,804    4,423    1,817    2,166
                                    -------  -------  -------  -------

 Total operating expenses            34,588   44,837   16,297   22,489
                                    -------  -------  -------  -------

 Operating income (loss)               (803)   6,730      749    3,788
 Financial expenses (income),
  net (3)                                11     (895)      46     (337)
                                    -------  -------  -------  -------

 Income (loss) before taxes on
  income                               (814)   7,625      703    4,125
 Income taxes, net (3)                  130      284       78      144
 Equity in losses of affiliated
  companies                              51      633       11      353
                                    -------  -------  -------  -------

 Non-GAAP net income (loss)         $  (995) $ 6,708  $   614  $ 3,628
                                    -------  -------  -------  -------

 Non-GAAP diluted net earnings
  (loss) per share                  $ (0.02) $  0.16  $  0.02  $  0.09
                                    -------  -------  -------  -------

 Weighted average number of shares
  used in computing non-GAAP diluted
  net earnings per share
  (in thousands)                     40,182   42,694   40,206   41,887
                                    =======  =======  =======  =======


 (1) Excluding stock-based compensation expenses related to options
     granted to employees and others.

 (2) Excluding amortization of intangible assets related to the
     acquisitions of Nuera, Netrake and CTI Squared.

 (3) Excluding adjustments to interest expense with respect to Senior
     Convertible Notes, and related income tax expense, due to
     implementation of FSP APB 14-1.

 Note: Non-GAAP measures should be considered in addition to, and not
 as a substitute for, the results prepared in accordance with GAAP. The
 Company believes that non-GAAP information is useful because it can
 enhance the understanding of its ongoing economic performance and
 therefore uses internally this non-GAAP information to evaluate and
 manage its operations. The Company has chosen to provide this
 information to investors to enable them to perform comparisons of
 operating results in a manner similar to how the Company analyzes its
 operating results and because many comparable companies report this
 type of information as well.


 AUDIOCODES LTD. AND ITS SUBSIDIARIES
 RECONCILIATION BETWEEN GAAP NET INCOME AND NON-GAAP NET INCOME
 ---------------------------------------------------------------------
 In thousands, except per share data

                                       Six months       Three months
                                     ended June 30,    ended June 30,
                                    ----------------  ----------------
                                      2009     2008     2009     2008
                                    -------  -------  -------  -------
                                       (Unaudited)       (Unaudited)
                                    ----------------  ----------------

 GAAP Net income (loss)             $(3,987) $   266  $  (891) $   720
                                    =======  =======  =======  =======
 GAAP Diluted earnings (loss) per
  share                             $ (0.09) $  0.01  $ (0.02) $  0.02
                                    =======  =======  =======  =======

 Cost of revenues:
   Stock-based compensation (1)          70      228       34       88
   Amortization expenses(2)             626    1,069      312      534
                                    -------  -------  -------  -------
                                        696    1,297      346      622

 Research and development, net:
   Stock-based compensation (1)         333    1,097      160      380

 Selling and marketing:
   Stock-based compensation (1)         499    1,290      239      563
   Amortization expenses(2)             176      522       88      261
                                    -------  -------  -------  -------
                                        675    1,812      327      824

 General and administrative:
   Stock-based compensation (1)         122      398       56      155
 Financial expenses:
   FSP APB 14-1 adjustment (3)        1,587    2,537      838    1,280

 Income Taxes:
   FSP APB 14-1 adjustment (3)         (421)    (699)    (222)    (353)
                                    -------  -------  -------  -------

 Non-GAAP net income (loss)         $  (995) $ 6,708  $   614  $ 3,628
                                    =======  =======  =======  =======
 Non-GAAP Diluted earnings (loss)
  per share                         $ (0.02) $  0.16  $  0.02  $  0.09
                                    =======  =======  =======  =======


 (1) Stock-based compensation expenses related to options granted to
     employees and others.

 (2) Amortization of intangible assets related to the acquisitions of
     Nuera, Netrake and CTI Squared.

 (3) Adjustments to interest expense with respect to Senior Convertible
     Notes, and related income tax expense, due to implementation of
     FSP APB 14-1.

 Note: Non-GAAP measures should be considered in addition to, and not
 as a substitute for, the results prepared in accordance with GAAP.
 The Company believes that non-GAAP information is useful because it
 can enhance the understanding of its ongoing economic performance and
 therefore uses internally this non-GAAP information to evaluate and
 manage its operations. The Company has chosen to provide this
 information to investors to enable them to perform comparisons of
 operating results in a manner similar to how the Company analyzes its
 operating results and because many comparable companies report this
 type of information as well.

 AUDIOCODES LTD. AND ITS SUBSIDIARIES
 CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS
 ---------------------------------------------------------------------
 U.S. dollars in thousands

                                       Six months       Three months
                                     ended June 30,    ended June 30,
                                    ----------------  ----------------
                                      2009     2008     2009     2008
                                    -------  -------  -------  -------
                                       (Unaudited)       (Unaudited)
                                    ----------------  ----------------
 Cash flows from operating
 activities:
 -------------------------
  Net income (loss) (1)             $(3,987) $   266  $  (891) $   720
  Adjustments required to reconcile
   net income to net cash provided
   by operating activities:
   Depreciation and amortization      2,647    3,855    1,286    1,939
   Net loss from sale of marketable
    securities                           --       --       --       --
   Amortization of marketable
    securities premiums and
    accretion of discounts, net          84      (16)      89       (7)
   Equity in losses of affiliated
    companies                            51      633       11      353
   Decrease in accrued severance
    pay, net                           (415)    (119)    (277)    (268)
   Stock-based compensation expenses  1,024     3,013     489    1,186
   Amortization of senior
    convertible notes discount and
    deferred charges                  1,648     2,639     868    1,331
   Decrease (increase) in accrued
    interest on marketable
    securities, bank deposits and
    structured notes                   (449)     (99)    (214)     163
   Decrease (increase) in trade
    receivables, net                  8,574   (4,104)     334   (5,495)
   Decrease (increase) in other
    receivables and prepaid expenses   (166)    (206)   1,497      442
   Decrease (increase) in
    inventories                       1,299   (1,259)   2,788      915
   Increase (decrease) in trade
    payables                           (835)   3,280   (1,436)   2,596
   Increase (decrease) in other
    payables and accrued expenses    (5,590)     625     (884)     449
   Decrease in deferred tax
    liabilities (1)                    (419)    (699)    (220)    (353)
                                    -------  -------  -------  -------

 Net cash provided by operating
  activities                          3,466    7,809    3,440    3,971
                                    -------  -------  -------  -------

 Cash flows from investing
  activities:
 -------------------------
  Proceeds from sale and maturity of
   marketable securities              1,000   13,000    1,000    2,000
  Proceeds from sale of bank
   deposits                          21,705   18,094   10,206   10,029
  Investments in companies             (249)  (1,316)    (149)    (731)
  Payment for acquisition of CTI
   Squared*)                             --   (5,000)      --        -
  Purchase of property and equipment   (769)  (2,167)    (429)  (1,251)
   Investment in short-term deposit (34,018) (70,104) (18,205) (70,075)
   Investment in long-term deposit       --     (255)      --     (255)
                                    -------  -------  -------  -------

 Net cash provided used in
  investing activities              (12,331) (47,748)  (7,577) (60,283)
                                    -------  -------  -------  -------


 AUDIOCODES LTD. AND ITS SUBSIDIARIES
 CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS (Cont.)
 ---------------------------------------------------------------------
 U.S. dollars in thousands

                                       Six months       Three months
                                     ended June 30,    ended June 30,
                                    ----------------  ----------------
                                      2009     2008     2009     2008
                                    -------  -------  -------  -------
                                       (Unaudited)       (Unaudited)
                                    ----------------  ----------------
 Cash flows from financing
  activities:
 -------------------------
  Repurchase of shares                   --  (11,408)      --   (7,186)
  Increase in current maturities of
   long-term bank loans                  --    3,000       --    3,000
  Long-term bank loans received          --   12,000       --   12,000
  Repayment of loan from bank        (3,000)           (1,500)
  Proceeds from issuance of shares
   upon exercise of options and
   employee stock purchase plan          --    1,300       --       81
                                    -------  -------  -------  -------

 Net cash provided by financing
  activities                         (3,000)   4,892   (1,500)   7,895
                                    -------  -------  -------  -------

 Decrease in cash and cash
  equivalents                       (11,865) (35,047)  (5,637) (48,417)
 Cash and cash equivalents at the
  beginning of the period            36,779   75,063   30,551   88,433
                                    -------  -------  -------  -------

 Cash and cash equivalents at the
  end of the period                 $24,914  $40,016  $24,914  $40,016
                                    =======  =======  =======  =======



 (1) Amounts for six and three months ended June 30, 2008 adjusted due
     to implementation of FSP APB 14-1.



            

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