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Kathleen Skarvan Chief Executive Officer Electromed, Inc. 952-758-9299 kskarvan@electromed.com ELECTROMED, INC. REPORTS FISCAL YEAR 2013 FOURTH QUARTER AND YEAR END RESULTS New Prague, Minne

Key Takeaway: Chief Executive Officer kskarvan@electromed.com ELECTROMED, INC. REPORTS FISCAL YEAR 2013 FOURTH QUARTER AND YEAR END RESULTS New Prague, Minnesota - September 25, 2013 - Electromed, Inc. (NYSE MKT: ELMD) today announced financial results for the 2013 fourth quarter and fisc

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Chief Executive Officer
ELECTROMED, INC. REPORTS FISCAL YEAR 2013
FOURTH QUARTER AND YEAR END RESULTS
New Prague, Minnesota - September 25, 2013
- Electromed, Inc. (NYSE MKT: ELMD) today announced financial results for the 2013 fourth quarter and fiscal year, ended
Fourth Quarter Results
Net revenues for the fiscal
2013 fourth quarter were $4.0 million, compared with net revenues of $4.6 million for the same period last year. Net loss for the
quarter was $416,000, or ($0.05) per basic and diluted share, compared to net loss of approximately $179,000, or $(0.02) per basic
and diluted share, for the comparable fiscal 2012 period. Although the number of prescriptions for the Company's SmartVest
Airway Clearance System was relatively flat in the fourth quarter of fiscal 2013, revenue was impacted negatively by reimbursement
factors. The Company experienced a decrease in home care revenue primarily due to downward pressure on reimbursement as well as
an increase in the length of time for reimbursement approval. The decrease in home care revenue was partially offset by an increase
in international revenue of approximately $108,000 and an increase in government and institutional revenue of approximately $129,000.
Gross profit decreased to $2.7
million for the fiscal 2013 fourth quarter, or 66.5 percent of net revenue, compared to gross profit of $3.2 million, or 70.4 percent
of net revenue, for the fiscal 2012 fourth quarter. The decrease in gross profit percentage was primarily the result of reduced
leverage of manufacturing costs on lower revenue levels only partially offset by cost efficiencies implemented. The decrease in
gross profit was also affected by factors such as diagnoses that are not assured of reimbursement and insurance programs with lower
allowable reimbursement amounts (for example, state Medicaid programs), which affected average reimbursement received. These factors
tend to fluctuate due to the appeals process.
Operating expenses, which consist
of selling, general, and administrative expenses and research and development expenses, were $3.1 million for the fiscal 2013 fourth
quarter, a decrease from $3.4 million in the prior-year period. The decrease in fiscal 2013 was primarily due to severance and
certain other one-time expenses in the fourth quarter of fiscal 2012 of approximately $225,000 related to the retirement of a former
"Although we were not
satisfied with our 2013 fiscal fourth quarter revenue compared to a year ago, we were pleased that our revenue quarter over quarter
increased by $820,000 due to improved capacity in our reimbursement team and progress on completing new contracts after one of
our largest domestic third party payers decentralized its contracting process to over 50 affiliates," said Chief Executive
Officer, Kathleen Skarvan.
Results for the Three and Twelve-Month Periods Ended June
we recently resolved lawsuits initiated on December 7, 2012 with a certain shareholder and with the former Chief Executive Officer,"
added Skarvan. "Putting this matter behind us is positive for our shareholders and we expect decreases in our legal fees in
subsequent quarters."
Net revenues for fiscal 2013 totaled $15.1 million, compared to
$19.5 million for the previous year. Net loss was $1.3 million, or ($0.16) per basic and diluted share, compared to net income
of $187,000, or $0.02 per basic and diluted share, in fiscal 2012. Our home care revenue decreased by 28.2 percent, or approximately
$5,067,000, in fiscal 2013 compared to fiscal 2012. The decrease in revenue was primarily in home care and was caused by downward
pressure on pricing and added administrative procedures implemented by third party payers in the insurance claims process which
has lengthened the approval process compared to the prior year. Additionally, one of the largest domestic third party payers has
decentralized its contracting process. The decentralization has required additional time to complete the necessary reimbursement
contracts with individual affiliates to maintain our national coverage with that payer. Certain contracts have been resolved during
the year, although the final completion of this process will extend into fiscal year 2014. The decrease in home care revenue was
partially offset by an increase in international revenue of approximately $235,000 and an increase in government and institutional
revenue of approximately $412,000.
Gross profit decreased to $10.5 million for the 2013 fiscal year,
or 69.2 percent of net revenue, compared to gross profit of $14.1 million, or 72.5 percent of net revenue, for fiscal 2012.
Operating expenses, which consist of selling, general, and administrative
expenses and research and development expenses, were $12.3 million for fiscal 2013, a decrease of 9.3 percent over operating expenses
Balance Sheet and Cash Flow Overview
Total cash and cash equivalents
were $504,000 as of June 30, 2013, compared to total cash and cash equivalents of approximately $1.7 million at the same time last
year. For the year ended June 30, 2013, cash used in financing activities was approximately $2,022,000, consisting primarily of
payments on our line of credit and principal payments on long-term debt and capital lease obligations. Electromed's operating
activities provided approximately $1.9 million of cash during fiscal 2013. This was driven primarily by improvements in cash collections
and inventory management which decreased the Company's accounts receivable and inventory by $1.8 million and $1.0 million,
respectively. In addition to existing cash and cash equivalents, the Company had $2.3 million unused and available under its line
of credit as of June 30, 2013.
"We are making good progress
toward returning Electromed to historical profitability in the coming quarters despite continued downward pressure on reimbursement
rates and the length of time for reimbursement approval," Skarvan said. "We are particularly pleased with the improvement
in the quality of patient referrals, and results indicating that our referral to approval ratio is trending positively."
Results for the Three and Twelve-Month Periods Ended June
"While fiscal 2013 international
and institutional/government sales increased 40 percent, this increase did not overcome the decrease in home care revenue,"
added Skarvan. "Despite the lower sales our cash position is strong with over $500,000 in cash and $2.25 million available
on our line of credit. This provides us the funds to implement key initiatives for growth. We believe we have made great progress
positioning the Company to take advantage of future growth opportunities providing airway clearance technologies that help people
around the world breathe better and lead active and fulfilling lives. We achieve this through innovative products, as well as patient
advocacy and care with our patient-first commitment."
About Electromed, Inc.
Electromed, Inc. manufactures, markets, and sells products that
provide airway clearance therapy, including the SmartVest Airway Clearance System and related products, to patients
with compromised pulmonary function. Further information about the Company can be found at www.electromed.com.
Cautionary Statements
Certain statements found in
this release may constitute forward-looking statements as defined in the U.S. Private Securities Litigation Reform Act of 1995.
Forward-looking statements reflect the speaker's current views with respect to future events and financial performance and
include any statement that does not directly relate to a current or historical fact. Forward-looking statements can generally be
identified by the words "believe," "expect," "anticipate" or "intend" or similar
words. Forward-looking statements made in this
release include the Company's plans and expectations regarding sales momentum, sales growth, patient referrals and approvals,
cash position, profitability, cost control and contract completion. Forward-looking statements cannot be guaranteed and actual
results may vary materially due to the uncertainties and risks, known and unknown, associated with such statements. Examples of
risks and uncertainties for Electromed include, but are not limited to, the impact of emerging and existing competitors, the effectiveness
of our sales and marketing initiatives, changes to reimbursement programs, changes to the amount and quality of patient referrals
as well as other factors described from time to time in our reports to the Securities and Exchange
Commission (including our Annual Report on Form 10-K). Investors should not consider any list of such factors to be an exhaustive
statement of all of the risks, uncertainties or potentially inaccurate assumptions investors should take into account when making
investment decisions. Shareholders and other readers should not place undue reliance on "forward-looking statements,"
as such statements speak only as of the date of this release.
Financial Tables Follow:
Electromed, Inc. and Subsidiary
Condensed Consolidated Balance Sheets
June 30,
2013 2012
Assets
Current Assets
Cash and cash equivalents $ 503,564 $ 1,702,435
Accounts receivable (net of allowances for doubtful accounts of $45,000) 9,014,043 10,850,859
Inventories 1,379,594 2,392,416
Prepaid expenses and other current assets 428,843 359,583
Income tax receivable 538,285 340,744
Deferred income taxes 557,000 656,000
Total current assets 12,421,329 16,302,037
Property and equipment, net 3,743,675 3,170,014
Finite-life intangible assets, net 1,080,734 1,174,033
Other assets 310,089 274,940
Total assets $ 17,555,827 $ 20,921,024
Liabilities and Equity
Current Liabilities
Revolving line of credit $ - $ 1,768,128
Current maturities of long-term debt 57,540 254,020
Accounts payable 643,681 749,985
Accrued compensation 565,023 636,995
Warranty reserve 680,000 610,000
Other accrued liabilities 247,267 151,558
Total current liabilities 2,193,511 4,170,686
Long-term debt, less current maturities 1,332,455 1,390,003
Deferred income taxes 103,000 280,000
Total liabilities 3,628,966 5,840,689
Commitments and Contingencies
Equity
Common stock, $0.01 par value; authorized: 13,000,000 shares; 8,114,252 issued and outstanding 81,143 81,143
Additional paid-in capital 13,134,938 12,959,136
Retained earnings 710,780 2,040,056
Total equity 13,926,861 15,080,335
Total liabilities and equity $ 17,555,827 $ 20,921,024
Electromed, Inc. and Subsidiary
Condensed Consolidated Statements of Operations
For the Three Months Ended June 30 , For the Twelve Months Ended June 30 ,
2013 2012 2013 2012
Net revenues $ 4,018,232 $ 4,580,877 $ 15,104,422 $ 19,524,489
Cost of revenues 1,346,224 1,354,833 4,655,372 5,379,410
Gross profit 2,672,008 3,226,044 10,449,050 14,145,079
Operating expenses
Selling, general and administrative 2,822,334 3,182,977 11,673,068 12,617,973
Research and development 291,475 215,114 603,375 920,769
Total operating expenses 3,113,809 3,398,091 12,276,443 13,538,742
Operating income (loss) (441,801 ) (172,047 ) (1,827,393 ) 660,337
Interest expense, net of interest income 25,210 38,538 116,883 168,731
Net income (loss) before income taxes (467,011 ) (210,585 ) (1,944,276 ) 437,606
Income tax benefit (expense) 51,000 32,000 615,000 (251,000 )
Net income (loss) $ (416,011 ) $ 178,585 $ (1,329,276 ) $ 186,606
Earnings (loss) per share:
Basic and Diluted $ (0.05 ) $ (0.02 ) $ (0.16 ) $ 0.02
Weighted-average common shares outstanding:
Basic 8,114,252 8,114,252 8,114,252 8,107,723
Diluted 8,114,252 8,114,252 8,114,252 8,113,175
Electromed, Inc. and Subsidiary
Last updated: Sep 25, 2013