Neutral Tandem Announces 2009 Second Quarter Financial Results




 Second Quarter 2009 Highlights
 --  Revenue of $41.2 million, up 44.3% from $28.6 million in
     Q2'08
 --  Pretax income of $16.7 million, up 87.0% from $9.0 million
     for Q2'08
 --  Net income of $10.7 million, up 89.1% from $5.6 million for
     Q2'08
 --  Adjusted EBITDA (as defined below) of $20.8 million, up 73.0%
     from $12.0 million in Q2'08
 --  Billed minutes of 21.3 billion, an increase of 50.0% over Q2'08
 --  Company increases 2009 guidance

CHICAGO, Aug. 6, 2009 (GLOBE NEWSWIRE) -- Neutral Tandem, Inc. (Nasdaq:TNDM), a leading provider of tandem interconnection services, today announced its second quarter 2009 financial results.

"We are pleased with the financial results we achieved in the second quarter of 2009, which reflect the continued successful execution of our strategic growth initiatives during challenging economic times," stated Rian Wren, President and Chief Executive Officer of Neutral Tandem. "In addition to focusing on developing interconnections with both our existing and new customers, we are continuing our efforts to diversify our revenue streams by increasing the different types of traffic transited over our network."

Second Quarter Results

Revenue increased 44.3% to $41.2 million for the three months ended June 30, 2009, compared to $28.6 million during the three months ended June 30, 2008. The increase in second quarter revenue was primarily related to an increase in the number of minutes carried over our network and expansion into additional geographical markets.

Billed minutes increased 50.0% to 21.3 billion minutes for the three months ended June 30, 2009, compared to 14.2 billion minutes for the three months ended June 30, 2008.

Network and facilities expenses for the three months ended June 30, 2009 were $12.4 million, compared to $9.4 million for the three months ended June 30, 2008. This increase was largely due to greater traffic volumes carried over our network and an increase in the number of markets in which we operate. Combined operating expenses consisting of Operations, Sales and Marketing, and General and Administrative expenses were $9.0 million for the three months ended June 30, 2009, compared to $7.8 million for the three months ended June 30, 2008. The increase primarily resulted from higher employee expenses, including additional headcount associated with our business growth.

Income from operations for the three months ended June 30, 2009 was $16.6 million, or 40.2% of revenue, compared to $8.4 million for the three months ended June 30, 2008, or 29.4% of revenue.

Pretax income for the three months ended June 30, 2009 was $16.7 million, up 87.0% from $9.0 million for the three months ended June 30, 2008.

Income tax expense for the three months ended June 30, 2009 was $6.1 million, compared to income tax expense of $3.3 million for the three months ended June 30, 2008. The effective tax rate for the three months ended June 30, 2009 was approximately 36.2%, compared to an effective tax rate of approximately 37.0% for the three months ended June 30, 2008.

Net income for the three months ended June 30, 2009 was $10.7 million, or $0.31 per diluted share, compared to $5.6 million, or $0.17 per diluted share, for the three months ended June 30, 2008.

Adjusted EBITDA, a non-GAAP measure, for the three months ended June 30, 2009 was $20.8 million, up 73.0% compared to $12.0 million for the three months ended June 30, 2008. The Adjusted EBITDA margin, a non-GAAP financial measure, for the three months ended June 30, 2009 was 50.4%, up from 42.1% for the three months ended June 30, 2008. This increase in Adjusted EBITDA margin was driven by the continued scaling of our operating expenses, as well as network efficiency and optimization efforts. See "Use of Non-GAAP Financial Measures" below for a discussion of the presentation of Adjusted EBITDA and a reconciliation to net income.

We expanded our footprint by commencing operations in 18 new markets during the first half of 2009. We operated in 118 markets as of June 30, 2009, as compared to 82 markets as of June 30, 2008.

Business Outlook

Based on actual results for the first half of 2009 and management's current belief about minute-based revenue trends, expenses and the competitive environment, Neutral Tandem is raising its forecast for certain metrics.

Neutral Tandem now estimates:



 --  Revenue for the full year of 2009 is expected to be between $162
     million and $168 million, an increase from the previous forecast
     range of $158 million to $165 million.

 --  Adjusted EBITDA, a non-GAAP financial measure, for the full year
     of 2009 is expected to be between $77 million and $81 million, an
     increase from the previous forecast range of $74 million to $78
     million.

 --  Billed minutes for the full year of 2009 are estimated to be
     between 85 billion minutes and 88 billion minutes, an increase
     from the previous forecast range of 83 billion minutes to 87
     billion minutes.

 --  Capital expenditures for the full year of 2009 are expected to be
     between $18 million and $20 million, consistent with the previous
     forecast range.

 --  Operations to commence in 36 new markets during the full year of
     2009, an increase from the previous forecast of 30 new markets

Wren concluded, "We are pleased with our second quarter results which we believe reflects our ability to operate successfully throughout a variety of conditions. We will continue to manage resources to ensure progress against all of our strategic priorities as well as carefully monitor the economy's effect on our industry and customers in order to drive the growth and development of Neutral Tandem."

Webcast and Conference Call

A webcast and conference call will be held today, August 6, 2009 at 10:00 a.m. (ET). A live web cast of the conference call as well as a replay will be available online on the company's corporate web site at www.neutraltandem.com. Participants can also access the call by dialing 888-561-1799 (within the United States and Canada), or 480-629-9870 (international callers). A replay of the call will be available approximately two hours after the call has ended and will be available until 11:59 p.m. (CT) on Saturday, September 5, 2009. To access the replay, dial 800-406-7325 (within the United States and Canada), or 303-590-3030 (international callers) and enter the conference ID number: 4118141#.

Cautions Concerning Forward Looking Statements

This press release contains forward-looking statements that involve substantial risks and uncertainties. All statements, other than statements of historical fact, included in this press release regarding Neutral Tandem's strategy, future operations, future financial position, future revenues, projected costs, prospects, plans and objectives of management are forward-looking statements. The words "anticipates," "believes," "expects," "estimates," "projects," "plans," "intends," "may," "will," "would," and similar expressions are intended to identify forward-looking statements, although not all forward-looking statements contain these identifying words. Neutral Tandem may not actually achieve the plans, intentions or expectations disclosed in its forward-looking statements. Actual results or events could differ materially from the plans, intentions and expectations disclosed in the forward-looking statements Neutral Tandem makes. Factors that might cause such differences include, but are not limited to: the impact of current and future regulation affecting the telecommunications industry; technological developments; the effects of competition; natural or man-made disasters; the impact of current or future litigation; the ability to attract, develop and retain executives and other qualified employees; the ability to obtain and protect intellectual property rights; changes in general economic or market conditions; and other important factors included in Neutral Tandem's reports filed with the Securities and Exchange Commission, particularly in the "Risk Factors" section of Neutral Tandem's Annual Report on Form 10-K for the period ended December 31, 2008, as such Risk Factors may be updated from time to time in subsequent reports. Neutral Tandem does not assume any obligation to update any forward-looking statements, whether as a result of new information, future events or otherwise.

About Neutral Tandem, Inc.

Headquartered in Chicago, Neutral Tandem, Inc. is a leading provider of tandem interconnection services to wireless, wireline, cable and broadband telephony companies. Founded in 2003, Neutral Tandem facilitates inter-carrier communications with a cost-effective alternative to the Incumbent Local Exchange Carrier (ILEC) network. Neutral Tandem's solutions build redundancy, security and operational efficiencies into the nation's telecommunications infrastructure. As of June 30, 2009, Neutral Tandem was capable of connecting approximately 443 million telephone numbers assigned to carriers. Telephone numbers assigned to a carrier may not necessarily be assigned to, and in use by, an end user. Please visit Neutral Tandem's website at: www.neutraltandem.com.

The Neutral Tandem Inc. logo is available at http://www.globenewswire.com/newsroom/prs/?pkgid=3797

The condensed consolidated statements of income, balance sheets and statements of cash flows are unaudited and subject to reclassification.



                 NEUTRAL TANDEM, INC. AND SUBSIDIARIES
              CONDENSED CONSOLIDATED STATEMENTS OF INCOME
               (In thousands, except per share amounts)
                              (Unaudited)

                             Three Months Ended      Six Months Ended
                                   June 30,              June 30,
                             -------------------   -------------------
                               2009       2008       2009       2008
                             --------   --------   --------   --------

 Revenue                     $ 41,235   $ 28,578   $ 79,484   $ 54,804

 Operating Expense:
  Network and facilities
   expense (excluding
   depreciation and
   amortization)               12,432      9,386     23,894     18,496
  Operations                    4,849      4,125      9,804      8,197
  Sales and marketing             474        451        998        995
  General and
   administrative               3,704      3,194      7,093      6,212
  Depreciation and
   amortization                 3,199      2,823      7,240      6,086

  Impairment of fixed
   assets                          --        195         --        195

  Loss (gain) on disposal
   of fixed assets                 --         --       (25)         --
                             --------   --------   --------   --------

   Total operating
    expense                    24,658     20,174     49,004     40,181
                             --------   --------   --------   --------

 Income from operations        16,577      8,404     30,480     14,623
                             --------   --------   --------   --------

 Other (income) expense

  Interest expense,
   including debt discount
   of $22, $21, $44 and
   $49, respectively               94        250        227        549

  Interest income               (257)      (799)      (548)    (1,697)

  Other (income) expense            1         --      (241)        550
                             --------   --------   --------   --------

   Total other expense          (162)      (549)      (562)      (598)
                             --------   --------   --------   --------
 Income before income
  taxes                        16,739      8,953     31,042     15,221   
 Provision for income
  taxes                         6,065      3,309     11,324      5,554
                             --------   --------   --------   --------

 Net income                  $ 10,674   $  5,644   $ 19,718   $  9,667
                             ========   ========   ========   ========

 Net income per share:
  Basic                      $   0.32   $   0.18   $   0.60   $   0.31
                             ========   ========   ========   ========
  Diluted                    $   0.31   $   0.17   $   0.59   $   0.29
                             ========   ========   ========   ========

 Weighted average number
  of shares outstanding:
  Basic                        33,018     31,771     32,774     31,432
                             ========   ========   ========   ========
  Diluted                      33,948     33,210     33,682     33,130
                             ========   ========   ========   ========


                 NEUTRAL TANDEM, INC. AND SUBSIDIARIES
                 CONDENSED CONSOLIDATED BALANCE SHEETS
          (In thousands, except share and per share amounts)
                              (Unaudited)

                                             June 30,     December 31,
                                               2009          2008
                                           ------------   ------------
 ASSETS
 Current assets:
  Cash and cash equivalents                $    142,601   $    110,414
  Receivables                                    23,152         16,785
  Deferred tax asset-current                      2,023          2,341
  Other current assets                           20,111          1,795
                                           ------------   ------------
    Total current assets                        187,887        131,335

 Property and equipment - net                    44,395         45,266

 Restricted cash                                    440            440

 Other assets                                       510         18,802
                                           ------------   ------------
 Total assets                              $    233,232   $    195,843
                                           ============   ============

 LIABILITIES AND SHAREHOLDERS' EQUITY
 Current liabilities:
  Accounts payable                         $      3,233   $        258
  Accrued liabilities:
    Taxes payable                                 1,694            657
    Circuit cost                                  2,472          3,358
    Rent                                          1,132          1,183
    Payroll and related items                     2,210            952
    Other                                         2,552          1,535
  Current installments of
   long-term debt                                 1,456          2,961
                                           ------------   ------------
    Total current liabilities                    14,749         10,904

 Other liabilities                                   --            191
 Deferred tax liability-noncurrent                4,925          4,647
 Long-term debt - excluding
  current installments                               --            235
                                           ------------   ------------
    Total Liabilities                            19,674         15,977

 Shareholders' equity:
  Preferred stock - par value of $.001;
   50,000,000 authorized shares; no
   shares issued and outstanding at
   June 30, 2009 and December 31, 2008               --             --
  Common stock- par value of $.001;
   150,000,000 authorized shares;
   33,433,171 shares and
   32,357,383 shares issued and
   outstanding at June 30, 2009 and
   December 31, 2008, respectively                   33             32

  Additional paid-in capital                    165,706        151,733

  Retained earnings                              47,819         28,101
                                           ------------   ------------

    Total shareholders' equity                  213,558        179,866
                                           ------------   ------------
 Total liabilities and shareholders'
  equity                                   $    233,232   $    195,843
                                           ============   ============


                 NEUTRAL TANDEM, INC. AND SUBSIDIARIES
            CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
                            (In thousands)
                              (Unaudited)

                                                  Six Months Ended
                                                      June 30,
                                           ---------------------------
                                               2009           2008
                                           ------------   ------------

 Cash Flows From Operating Activities:
  Net income                               $     19,718      $   9,667
  Adjustments to reconcile net cash
   flows from operating activities:
   Depreciation and amortization                  7,240          6,086
   Deferred income taxes                            596             12
   Gain on disposal of fixed assets                 (25)            --
   Impairment of fixed assets                        --            195
   Non-cash share-based compensation              1,940          1,039
   Amortization of debt discount                     44             49
   Changes in fair value of ARS                   (726)             --
   Changes in fair value of ARS Rights              485             --
   Excess tax benefit associated with
    stock option exercise                       (8,157)             --
   Changes in assets and liabilities:
    Receivables                                 (6,367)        (2,826)
    Other current assets                            169          (119)
    Other noncurrent assets                          48             65
    Accounts payable                                969          2,010
    Accrued liabilities                          10,341        (1,286)
    Noncurrent liabilities                           --            188
                                           ------------   ------------

     Net cash flows from operating
      activities                                 26,275         15,080
                                           ------------   ------------

 Cash Flows From Investing Activities:
  Purchase of equipment                         (4,365)        (7,881)
  Proceeds from sale of equipment                    27             --
  Purchase of investments                            --       (25,150)
  Sale of investments                                --            900
                                           ------------   ------------

    Net cash flows from investing
     activities                                 (4,338)       (32,131)
                                           ------------   ------------

 Cash Flows From Financing Activities:
  Proceeds from the issuance of
   common shares associated with
   stock option exercise                          3,877          4,991
  Excess tax benefit associated with
   stock option exercise                          8,157             --
  Principal payments on long-term debt          (1,784)        (2,357)
                                           ------------   ------------

    Net cash flows from financing
     activities                                  10,250          2,634
                                           ------------   ------------


 Net Increase (Decrease) In Cash And
  Cash Equivalents                               32,187       (14,417)
 Cash And Cash Equivalents - Beginning          110,414        112,020
                                           ------------   ------------
 Cash And Cash Equivalents - End           $    142,601   $     97,603
                                           ============   ============

 Supplemental Disclosure Of Cash Flow
  Information:
  Cash paid for interest                   $        117   $        562
                                           ============   ============
  Cash paid for taxes                      $      5,086   $      3,104
                                           ============   ============

 Supplemental Disclosure Of Noncash
  Flow Items:
  Investing Activity - Accrued
   purchases of equipment                  $      2,177   $      3,655
                                           ============   ============

Use of Non-GAAP Financial Measures

In this press release we disclose "Adjusted EBITDA", which is a non-GAAP financial measure. For purposes of SEC rules, a non-GAAP financial measure is a numerical measure of a company's performance, financial position, or cash flows that either excludes or includes amounts that are not normally excluded or included in the most directly comparable measure, calculated and prepared in accordance with generally accepted accounting principles in the United Sates (GAAP).

EBITDA is defined as net income before (a) interest expense, net (b) income tax expense and (c) depreciation and amortization. Adjusted EBITDA is defined as EBITDA as further adjusted to eliminate non-cash share-based compensation. We believe that the presentation of Adjusted EBITDA included in this press release provides useful information to investors regarding our results of operations because it assists in analyzing and benchmarking the performance and value of our business. We believe that presenting Adjusted EBITDA facilitates company-to-company operating performance comparisons of companies within the same or similar industries by backing out differences caused by variations in capital structure, taxation and depreciation of facilities and equipment (affecting relative depreciation expense), which may vary for different companies for reasons unrelated to operating performance. These measures provide an assessment of controllable operating expenses and afford management the ability to make decisions which are expected to facilitate meeting current financial goals as well as achieve optimal financial performance. They provide an indicator for management to determine if adjustments to current spending decisions are needed. Furthermore, we believe that the presentation of Adjusted EBITDA has economic substance because it provides important insight into our profitability trends, as a component of net income, and allows management and investors to analyze operating results with and without the impact of depreciation and amortization, interest and income tax expense and non-cash share-based compensation. Accordingly, these metrics measure our financial performance based on operational factors that management can impact in the short-term, namely the operational cost structure and expenses of our business. In addition, we believe Adjusted EBITDA is used by securities analysts, investors and other interested parties in evaluating companies, many of which present an EBITDA measure when reporting their results. Although we use Adjusted EBITDA as a financial measure to assess the performance of our business, the use of Adjusted EBITDA is limited because it does not include certain material costs, such as depreciation, amortization and interest, necessary to operate our business. We disclose the reconciliation between EBITDA and Adjusted EBITDA and net income below to compensate for this limitation. While we use net income as a significant measure of profitability, we also believe that Adjusted EBITDA, when presented along with net income, provides balanced disclosure which, for the reasons set forth above, is useful to investors in evaluating our operating performance and profitability. Adjusted EBITDA included in this press release should be considered in addition to, and not as a substitute for, net income as calculated in accordance with generally accepted accounting principles as a measure of performance.

The following is a reconciliation of net income to EBITDA and Adjusted EBITDA:



                 NEUTRAL TANDEM, INC. AND SUBSIDIARIES
 Reconciliation of Non-GAAP Financial Measures to GAAP Financial Measures
                              (Unaudited)
                        (Dollars in thousands)

                       
                                                              Twelve
                          Three Months      Six Months        Months
                             Ended            Ended           Ended
                            June 30,         June 30,        Dec. 31,
                        ----------------  ----------------   --------
                         2009     2008     2009     2008     2009 (1)
                        -------  -------  -------  -------   --------

 Net income             $10,674  $ 5,644  $19,718  $ 9,667    $36,450

 Interest
  expense
  (income),
  net                     (163)    (549)    (321)  (1,148)      (750)
 Provision for
  income taxes            6,065    3,309   11,324    5,554     21,400
 Depreciation
  and
  amortization            3,199    2,823    7,240    6,086     15,000
                        -------  -------  -------  -------   --------
 EBITDA                 $19,775  $11,227  $37,961  $20,159    $72,100
 Non-cash
  share-based
  compensation            1,019      794    1,940    1,039      6,900
                        -------  -------  -------  -------   --------
 Adjusted EBITDA        $20,794  $12,021  $39,901  $21,198    $79,000
                        =======  =======  =======  =======   ========


 (1) The amounts expressed in this column are based on current
     estimates as of the date of this press release. This
     reconciliation is based on the midpoint of the guidance range
     announced in this press release.


            

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