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FOR MORE INFORMATION: Company Contact: Jacqueline Lemke Interim President & CEO and CFO Phone: 765.497.5829 jlemke@BASinc.com Agency Contact: Neil Berkman Berkman Associates Phone: 310.477.3118 info@berkmanassociates.com

Key Takeaway: FOR MORE INFORMATION: Company Contact: Jacqueline Lemke Interim President & CEO and CFO Phone: 765.497.5829 jlemke@BASinc.com Agency Contact: Neil Berkman Berkman Associates Phone: 310.477.3118 info@berkmanassociates.com To Profitability Before Restructuring Charges Th

Full Press Release Details

FOR MORE INFORMATION: Company Contact:
Jacqueline Lemke
Interim President & CEO and CFO
Phone: 765.497.5829
jlemke@BASinc.com
Agency Contact:
Neil Berkman
Berkman Associates
Phone: 310.477.3118
info@berkmanassociates.com
To Profitability Before Restructuring Charges
Third Quarter Of Fiscal 2012
Indiana -- August 14, 2012 -- Bioanalytical Systems, Inc. (NASDAQ: BASI) today announced financial results for the third
quarter and first nine months of fiscal 2012, highlighted by a return to operating profitability before restructuring charges for
of the restructuring program we announced just a few months ago are clearly evident in our third quarter financial performance.
As anticipated, revenue decreased compared to last year's third quarter but increased sequentially compared to the second quarter.
The company delivered earnings before interest taxes depreciation amortization, restructuring and non-cash compensation expenses
(EBITDAR) of $716,000 for this year's third quarter, as compared to a negative EBITDAR of $1,021,000 for the 2012 second quarter
and a negative EBITDAR of $704,000 for the first quarter of fiscal 2012," said Interim President & CEO and CFO Jacqueline
our downsizing at the end of July, including all planned headcount reductions and the consolidation of our Oregon lab into our
West Lafayette facility. We are now in the process of closing our UK lab. This closure will be substantially complete by the end
of this month. This streamlining has permanently reduced our costs and improved capacity utilization while allowing us to continue
providing the high quality services and instruments our clients expect from BASi. We are on track to deliver at least $4.5 million
of annual operating cost reductions once our restructuring is fully implemented.
in this year's third quarter revenue compared to the third quarter of fiscal 2011 was primarily due to lower toxicology services
revenue, as well as the run-off of bioanalytical projects in the UK that were not replaced due to the closure of this facility.
Encouragingly, pharmacological and discovery services and instrument sales for this year's third quarter returned to the higher
levels reported in the first quarter. While we expect fourth quarter revenue to be about equal to this year's third quarter, despite
the absence of revenue from the UK facility, EBITDAR should increase sequentially in the fourth quarter versus the third as our
costs continue to fall. We also are evaluating options to refinance the current mortgage debt on our balance sheet prior to its
maturity in November.
drug development and discovery services to the pharmaceutical industry for more than 35 years. We have a superb and dedicated technical
staff, world-class laboratory facilities, and we enjoy an outstanding reputation for the quality of our services and proprietary
test instruments. We are in the midst of a fundamental restructuring that has reduced the company's cost structure, instilled fiscal
discipline, and aligned our business development and operating goals. With these critical building blocks in place, I believe we
can steadily improve the company's operating performance and restore revenue growth, and I am committed to making this happen,"
Third Quarter Results
For the three months
ended June 30, 2012, revenue decreased to $7,186,000 compared to $8,478,000 for the third quarter of fiscal 2011, but increased
sequentially compared to $6,966,000 for the second quarter of the current fiscal year.
Gross margin for this
year's third quarter was 28.7% compared to 32.4% for the third quarter of fiscal 2011, but increased sequentially compared to gross
margin of 16.4% for the second quarter of fiscal 2012.
decreased to $1,976,000 for the third quarter of fiscal 2012 compared to $2,264,000 for last year's third quarter, and to $2,784,000
for the second quarter of fiscal 2012.
EBITDAR for this year's
third quarter was $716,000. This compares to EBITDAR for last year's third quarter of $1,061,000, and to a negative EBITDAR for
the second quarter of the current fiscal year of $1,021,000. The company recorded restructuring charges for the three months ended
June 30, 2012 of $623,000 and for the three months ended March 31, 2012 of $64,000.
for this year's third quarter was $0.10 per share, which included the restructuring costs mentioned above. For the prior year's
third quarter, accounting for the value of the warrants and preferred stock issued in a public offering in May 2011 resulted in
a deemed dividend to preferred stockholders, which was deducted from net earnings to compute GAAP earnings per share. This resulted
in a GAAP loss per share of $0.65 for last year's third quarter. For the second quarter of fiscal 2012, GAAP net loss was $0.27
ended June 30, 2012, revenue decreased to $21,668,000 from $24,991,000 for the first nine months of fiscal 2011. EBITDAR for the
first nine months of fiscal 2012 was a negative $1,009,000. This compares to EBITDAR for the first nine months of fiscal 2011 of
$3,381,000. The company recorded restructuring charges for the nine months ended June 30, 2012 of $687,000.
per share for the nine months ended June 30, 2012 was $0.58 per share. After accounting for the preferred dividend, the net loss
for last year's first nine months was $0.58 per share.
Balance Sheet Highlights
BASi reported cash and cash equivalents of $409,000, total long-term obligations of $1,062,000, and shareholders' equity of $11,751,000,
or $1.66 per outstanding share. Current liabilities at June 30, 2012 included mortgage debt of $6,007,000 that matures in November
2012. The Company intends to refinance this amount in lieu of making balloon payments for the remaining principal balances. At
September 30, 2011, cash and cash equivalents were $2,963,000, total long-term obligations were $6,913,000, and shareholders' equity
was $15,586,000, or $2.26 per outstanding share.
Earnings Release and upon opening of the trading window, the directors and corporate officer intend to purchase an aggregate of
approximately 100,000 shares directly from BASi at the closing price of the shares on August 16, 2012.
Earnings Conference Call
has scheduled a conference call at 11:00 a.m. EDT this morning to discuss its results for the quarter. To participate in the call,
dial 866.356.3377, passcode #74116414 at least five minutes before the start of the call. A simultaneous webcast may be accessed
from the Investors tab at www.BASInc.com The webcast will be available for replay after 2:00 p.m. EDT at this same
Internet address. For a telephone replay, dial 888.286.8010, passcode #82923344 after 2:00 p.m. EDT.
Non-GAAP to GAAP Reconciliation
contains financial measures that are not calculated in accordance with accounting principles generally accepted in the United States
(GAAP). The non-GAAP financial measures are EBITDAR. EBITDAR refers to financial performance measures that exclude certain income
statement line items, such as interest, taxes, depreciation, amortization, and restructuring charges and/or exclude certain non-cash
expenses as permitted by our credit agreements, such as stock-based compensation.
The non-GAAP financial
information should be considered supplemental to, and not as a substitute for, or superior to, financial measures calculated in
accordance with GAAP. Management, however, believes that these non-GAAP financial measures, when used in conjunction with the results
presented in accordance with GAAP, may provide a more complete understanding of the Company's results and may facilitate
a fuller analysis of the Company's results, particularly in evaluating performance from one period to another. Management
has chosen to provide this supplemental information to investors, analysts, and other interested parties to enable them to perform
additional analyses of results and to illustrate the results giving effect to the non-GAAP adjustments shown in the reconciliation.
Management strongly encourages investors to review the Company's consolidated financial statements and publicly filed reports
in their entirety and cautions investors that the non-GAAP measures used by the Company may differ from similar measures used by
other companies, even when similar terms are used to identify such measures.
Non-GAAP Reconciliation
reconciliation of reported results to adjusted results is included in this press release, which is also posted on BASi's
website: www.BASInc.com.
About Bioanalytical Systems, Inc.
is a pharmaceutical development company providing contract research services and monitoring instruments to the world's leading
drug development companies and medical research organizations. The company focuses on developing innovative services and products
that increase efficiency and reduce the cost of taking a new drug to market. Visit www.BASinc.com for more about BASi.
This release contains forward-looking
statements that are subject to risks and uncertainties including, but not limited to, risks and uncertainties related to changes
in the market and demand for our products and services, the development, marketing and sales of products and services, changes
in technology, industry standards and regulatory standards, and various market and operating risks detailed in the company's filings
with the Securities and Exchange Commission.
[SEE BELOW FOR CONDENSED CONSOLIDATED
FINANCIAL STATEMENTS]
BIOANALYTICAL SYSTEMS, INC.
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS)
(In thousands, except per share amounts)
(Unaudited)
Three Months Ended Nine Months Ended
June 30 June 30
2012 2011 2012 2011
Service revenue $ 5,200 $ 6,737 $ 16,090 $ 19,326
Product revenue 1,986 1,741 5,578 5,665
Total revenue 7,186 8,478 21,668 24,991
Cost of service revenue 4,270 5,043 14,592 14,544
Cost of product revenue 857 690 2,392 2,189
Total cost of revenue 5,127 5,733 16,984 16,733
Gross profit 2,059 2,745 4,685 8,258
Operating expenses:
Selling 741 816 2,735 2,275
Research and development 113 127 453 350
General and administrative 1,122 1,321 4,356 3,964
Total operating expenses 1,976 2,264 7,544 6,589
Restructuring charges 623 -- 687 --
Operating income (loss) (540 ) 481 (3,547 ) 1,669
Interest expense (172 ) (70 ) (540 ) (473 )
Other income 8 7 8 15
Income (loss) before income taxes (704 ) 418 (4,079 ) 1,211
Income taxes -- -- -- --
Net income (loss) $ (704 ) $ 418 $ (4,079 ) $ 1,211
Other comprehensive income (loss):
Foreign currency translation adjustment (17 ) (17 ) 4 (4 )
Comprehensive income (loss) $ (721 ) $ 401 $ (4,075 ) $ 1,207
Basic net income (loss) per share $ (0.10 ) $ (0.65 ) $ (0.58 ) $ (0.58 )
Diluted net income (loss) per share $ (0.10 ) $ (0.65 ) $ (0.58 ) $ (0.58 )
Weighted common shares outstanding:
Basic 7,259 5,911 7,079 5,247
Diluted 7,259 5,911 7,079 5,247
BIOANALYTICAL SYSTEMS, INC.
CONDENSED CONSOLIDATED BALANCE SHEETS
(In thousands, except share amounts)
June 30, September 30,
2012 2011
Assets (Unaudited)
Current assets:
Cash and cash equivalents $ 409 $ 2,963
Accounts receivable
Trade 3,672 4,073
Unbilled revenues and other 1,077 1,116
Inventories 1,745 1,636
Refundable income taxes 6 --
Prepaid expenses 328 585
Total current assets 7,237 10,373
Property and equipment, net 20,021 20,399
Goodwill 1,383 1,383
Intangible assets, net 31 54
Debt issue costs 53 75
Other assets 56 62
Total assets $ 28,781 $ 32,346
Liabilities and Shareholders' Equity
Current liabilities:
Accounts payable $ 2,520 $ 1,764
Accrued expenses 2,036 1,762
Customer advances 3,632 3,571
Income tax accruals 16 56
Revolving line of credit 1,263 1,346
Current portion of capital lease obligation 494 613
Current portion of long-term debt 6,007 735
Total current liabilities 15,968 9,847
Capital lease obligation, less current portion 1,062 1,071
Long-term debt, less current portion -- 5,842
Shareholders' equity:
Preferred shares, authorized 1,000,000 shares, no par value:
1,685 Series A shares at $1,000 stated value issued and
outstanding at June 30, 2012 and 2,135 at September 30, 2011 1,685 2,135
Common shares, no par value: Authorized 19,000,000
shares; 7,276,976 issued and outstanding at June 30,
2012 and 6,945,631 at September 30, 2011 1,781 1,698
Additional paid-in capital 20,015 19,408
Accumulated deficit (11,785 ) (7,706 )
Accumulated other comprehensive income 55 51
Total shareholders' equity 11,751 15,586
Total liabilities and shareholders' equity $ 28,781 $ 32,346
BIOANALYTICAL SYSTEMS, INC.
RECONCILIATION OF GAAP NET INCOME (LOSS) TO EBITDAR
(In thousands)
(Unaudited)
Three Months Ended Nine Months Ended
June 30, June 30,
2012 2011 2012 2011
GAAP Net income (loss) $ (704 ) $ 418 $ (4,079 ) $ 1,211
Addback: Interest expense 172 70 540 473
Income taxes -- -- -- --
Depreciation and amortization 579 525 1,724 1,574
Restructuring expenses 623 -- 687 --
Stock option expense 46 48 119 123
NONGAAP EBITDAR $ 716 $ 1,061 $ (1,009 ) $ 3,381
EBITDAR -- Earnings before interest, taxes, depreciation, amortization, restructuring charges and stock option expenses.
Last updated: Aug 14, 2012