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Lionbridge Reports Q3 Revenue of $111.5 Million, GAAP EPS of ($0.01) and non-GAAP Cash Earnings of $0.06

Cash Flow from Operations of $7.5 Million Underscores Strong Fundamentals; Pipeline of Large, New Client Programs Indicates Solid Demand for 2008


WALTHAM, Mass. – November 06, 2007 -- Lionbridge Technologies, Inc. (Nasdaq: LIOX) today announced financial results for the quarter ended September 30, 2007.  Financial and business highlights for the third quarter include:

  • Revenue of $111.5 million, an increase of $3.6 million from the quarter ended September 30, 2006.  For the first nine months of 2007, the Company delivered revenue of $334.8 million, an increase of 5.4% from the same period of 2006. 
  • Total gross profit dollars of $36.7 million, an increase of $1.2 million from the prior year’s Q3. 
  • GAAP net loss of $666,000, or ($0.01) per share based on 59.6 million weighted average basic common shares outstanding.  This compares to a GAAP net loss of $933,000, or ($0.02) per share in the third quarter of 2006.  
  • Income before tax of $1.0 million or $0.02 per share.  This is an increase of $1.1 million or $0.02 per share from the prior year’s third quarter.
  • Non-GAAP cash earnings of $3.5 million or $0.06 per share. The Company defines non-GAAP cash earnings as GAAP net income excluding merger, restructuring and related costs, stock-based compensation and amortization of acquisition-related intangible assets.  Please see the section of this release entitled "Non-GAAP Financial Measures" and the attached table for details and reconciliations of this measure to the comparable GAAP measure.
  • Cash flow from operations of $7.5 million during the quarter.   This marks an increase of $5.5 million from the prior year’s Q3.
  • The Company’s ending cash balance was $31.4 million at September 30, 2007.  During the quarter, Lionbridge repaid $4.0 million of its long term debt, reducing the Company’s total long term debt balance to $71.8 million. 
  • During the quarter, the Company announced that its Board of Directors has authorized management to repurchase, with its discretion, up to $12 million of the Company’s stock.
  • Lionbridge secured several new client programs during the quarter, including contracts with a brand name home improvement company and a large PC manufacturer.

“The fundamentals of the business remain strong, we are driving solid cash flows and the sales pipeline is building nicely for 2008,” said Rory Cowan, CEO, Lionbridge.  “We are meeting growing demand for our globalization, testing and development services with the right approach – technology-based services, deep industry expertise and experienced people.  With a strong base of recurring clients and increased deployment of the industry’s most advanced language platform, we are confident in our prospects for top line growth and margin expansion.”

The Company provided updated revenue expectations for the fourth quarter with estimated revenue of $107.0 to $111.0 million, reflecting the Company’s traditional Q4 seasonality. 

The Company provided a preliminary outlook for revenue growth for FY 2008 with estimated top line growth of 6-10% over expected FY 2007 revenue.  

The Company will host a conference call today at 9:00 am ET regarding the content of this release, its business outlook and other matters.  The conference call will be carried live on the Internet. Instructions for listening to the call over the Internet are available on the Investor's page of the Lionbridge web site at http://www.lionbridge.com/webcast/nov6. A replay will be available at this location for one week.

Non-GAAP Financial Measures
In this release, the Company's Cash Earnings disclosures are not presented in accordance with generally accepted accounting principles (GAAP) and are not intended to be used in lieu of GAAP presentations of results of operations or cash provided by operating activities.  Cash Earnings represents GAAP net income excluding amortization of acquisition-related intangible assets, merger, restructuring and related costs and stock based compensation expenses.    Cash Earnings are presented because management believes it provides additional information with respect to both the performance of our fundamental business activities as well as the Company’s ability to meet future debt service and working capital requirements.  Management believes the cash earnings information is useful to investors for these reasons.  Cash Earnings is a non-GAAP financial measure and should not be viewed as an alternative to GAAP measures of performance.  Management believes the most directly comparable GAAP financial measure is net income (loss) and has provided a reconciliation of Cash Earnings to net loss on the last page of this release.

About Lionbridge
Lionbridge Technologies, Inc. (NASDAQ: LIOX) is a provider of globalization and offshoring services. Lionbridge combines global resources with proven program management methodologies to serve as an outsource partner throughout a client’s product and content lifecycle - from development to globalization, testing and maintenance.  Global organizations rely on Lionbridge services to increase international market share, speed adoption of global products and content, and enhance their return on enterprise applications and IT system investments.  Based in Waltham, Mass., Lionbridge maintains solution centers in 26 countries and provides services under the Lionbridge and VeriTest brands. To learn more, visit http://www.lionbridge.com.

Forward-Looking Statements  
This press release contains forward-looking statements that involve risks and uncertainties, including expected financial performance, profitability, and margin and revenue growth of Lionbridge in the remainder of fiscal year 2007 and 2008; anticipated customer demand; and the timing and impact of productivity and operational efficiencies.  Lionbridge's actual experiences, actions, financial and operating results may differ materially from those discussed in the forward-looking statements.  Factors that might cause such a difference include  the loss of a major client or customer; the termination of customer contracts prior to the end of their term; the size, timing and recognition of revenue from clients,  Lionbridge’s ability to successfully implement and complete operational systems deployment initiatives; the ability of Lionbridge to realize the expected benefits of its operational systems deployment initiatives and the timing of the realization of such benefits;  Lionbridge’s ability to provide and maintain high quality services at a competitive price and related customer satisfaction with such service delivery; Lionbridge’s ability to attract and retain highly skilled resources to meet customer demands; Lionbridge’s ability to perform services in lower cost operational locations and the timing of its transfer of service execution to such locations, and customer acceptance of service execution in such locations; Lionbridge's ability to resolve taxation questions regarding acquired businesses; changes in tax rates applicable to the Company and changes to the interpretations of applicable tax rates;  the Company’s dependence on clients' product releases and production schedules to generate revenues; the timing and speed of customer and user acceptance of Lionbridge’s language technology; the impact of competing language technology on the Company’s existing customer relationships and ability to secure new customers; customer delays or postponements of services using Freeway or Logoport; the failure of Freeway or Logoport to keep pace with technological changes or changing customer needs; Lionbridge's ability to expand or accelerate user adoption of Freeway; Lionbridge’s ability to develop and deploy Logoport;  the ability of Lionbridge to respond to fluctuations in the complexity, timing and mix of services required by customers; the impact of foreign currency fluctuations on its margins, costs, operating results and profitability and the Company’s ability to successfully manage this exposure through hedge instruments and other strategies; customer delays or postponements of services; costs associated with restructuring of certain operations in Europe and other locations, the timing of any anticipated benefits and the ability to realize such benefits; changes in customer procurement strategies; risks associated with management of growth; Lionbridge being held liable for defects or errors in its service offerings; political, economic and business fluctuations; as well as risks of additional downturns in conditions generally, and in the information technology and software industries specifically, and risks associated with competition; and Lionbridge's ability to forecast revenue, profitability, customer demand and operating results. For a more detailed description of the risk factors associated with Lionbridge, please refer to Lionbridge’s filings with the Securities and Exchange Commission, including its Annual Report on Form 10-K filed with the Securities and Exchange Commission on March 16, 2007.

 
                        LIONBRIDGE TECHNOLOGIES, INC.
               CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
                                 (UNAUDITED)
                (Amounts in thousands, except per share data)
 
                                           Three Months         Nine Months
                                              Ended                Ended
                                           September 30,        September 30,
                                          2007      2006       2007      2006
 
    Revenue                            $111,544  $107,964   $334,751  $317,612
    Operating expenses:
     Cost of revenue (excluding
      depreciation and amortization
      shown separately below)            74,820    72,445    221,844   209,219
     Sales and marketing                  7,729     7,274     24,251    22,463
     General and administrative          20,807    18,882     62,708    55,664
     Research and development               851       689      2,353     2,173
     Depreciation and amortization        1,300     1,323      3,918     4,228
     Amortization of acquisition-related
      intangible assets                   2,113     2,177      6,340     6,529
     Merger, restructuring and other
      charges                               359     2,055      1,609     3,466
        Total operating expenses        107,979   104,845    323,023   303,742
 
    Income  from operations               3,565     3,119     11,728    13,870
 
    Interest expense:
     Interest on outstanding debt         1,324     1,984      4,130     5,890
     Amortization  of deferred financing
      costs and discount on debt             48       257        143       717
    Interest income                         164       146        489       332
    Other expense, net                    1,335     1,091      2,424     2,236
 
    Income (loss) before income taxes     1,022       (67)     5,520     5,359
    Provision for income taxes            1,688       866      5,767     4,297
 
    Net income (loss)                     ($666)    ($933)     ($247)   $1,062
 
    Net income (loss) per share of
     common stock:
      Basic                              $(0.01)   $(0.02)     $0.00     $0.02
      Diluted                            $(0.01)   $(0.02)     $0.00     $0.02
 
    Weighted average number of common
     shares outstanding:
      Basic                              59,614    59,062     59,496    58,931
      Diluted                            59,614    59,062     59,496    60,784
 
 
 
                        LIONBRIDGE TECHNOLOGIES, INC.
                    CONDENSED CONSOLIDATED BALANCE SHEETS
                                 (UNAUDITED)
                            (Amounts in thousands)
 
                                                September 30,     December 31,
                                                    2007              2006
 
    ASSETS
    Current assets:
     Cash and cash equivalents                    $31,371           $27,354
     Accounts receivable, net of allowances of
      $710 and $728 at September 30, 2007 and
      December 31, 2006, respectively              83,641            72,940
     Work in process                               29,895            29,311
     Other current assets                          12,873             7,153
 
       Total current assets                       157,780           136,758
 
    Property and equipment, net                    13,508            13,032
    Goodwill                                      131,044           131,044
    Other intangible assets, net                   30,554            36,894
    Other assets                                    8,051             3,772
 
       Total assets                            $  340,937        $  321,500
 
 
 
    LIABILITIES AND STOCKHOLDERS' EQUITY
    Current liabilities:
     Short-term debt and current portion
      of long-term debt                              $314              $355
     Accounts payable                              21,372            18,730
     Accrued compensation and benefits             19,139            18,282
     Other accrued expenses and current
      liabilities                                  32,217            29,915
     Deferred revenue                              11,775             8,583
 
        Total current liabilities                  84,817            75,865
 
    Long-term debt, less current portion           71,809            77,855
    Deferred income taxes, long-term                8,052             7,685
    Other long-term liabilities                     9,301             3,407
 
       Total stockholders' equity                 166,958           156,688
 
       Total liabilities and stockholders'
        equity                                   $340,937          $321,500
 
 
 
      Reconciliation of GAAP Net Income to Non-GAAP Cash EPS (Unaudited)
 
                                              Three Months      Nine Months
                                                 Ended             Ended
                                             September 30,     September 30,
                                             2007     2006     2007     2006
 
    Net income (loss)                       $(666)   $(933)   $(247)  $1,062
     Amortization of acquisition-related
      intangible assets                     2,113    2,177    6,340    6,529
     Merger Restructuring and other
      charges                                 359    2,055    1,609    3,466
     Stock based compensation               1,694    1,596    5,451    4,347
       Cash earnings                        3,500    4,895   13,153   15,404
 
    Fully diluted weighted average number
     of common shares outstanding          61,003   60,823   60,745   60,784
    Adjusted Cash EPS                       $0.06    $0.08    $0.22    $0.25