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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 BASi Reports Further Improvement in Profitability

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
BASi Reports Further Improvement in Profitability
Before Restructuring Charges For The Fourth Quarter Of Fiscal 2012
-- Bioanalytical Systems, Inc. (NASDAQ:BASI) today announced financial results for the fourth quarter and year ended September
& CEO and CFO Jacqueline Lemke said, "The restructuring we implemented during the second half of fiscal 2012 allowed us
to deliver the significant improvements in profitability before restructuring charges we anticipated. Consider that in the first
half of fiscal 2012, we operated four facilities that generated combined revenue of about $14.5 million and an EBITDAR loss of
$1.7 million. In the year's second half, we operated two facilities that generated combined revenue of $13.7 million and positive
EBITDAR of $1.6 million. That's a $3.3 million improvement despite the reduction in revenue, which was of course the planned consequence
of the consolidation of our Oregon laboratory into our West Lafayette facility and the closure of our UK lab.
is that our cash position increased to $721,000 at fiscal year end versus $409,000 at the end of the third quarter of fiscal 2012,
and we recently received a further extension of the maturity of our mortgage debt to October 31, 2013 from May 4, 2013.
"Capacity utilization and gross
margins are up. With our costs in line and systems in place to keep them in line, we now have a healthy and sustainable business
model for the future.
strong foundation for growth while maintaining the high quality services BASi has long been known for and completing development
of the advanced new Culex NxT in vivo sampling system we formally launched today. We are now accepting orders for Culex
NxT and expect to begin deliveries in January.
announced the first of a number of collaborative research projects and preferred provider partnerships we are negotiating and expect
to complete over the coming months that should contribute to our performance beginning in the new fiscal year. This first collaborative
project is a safety pharmacology study which combines Culex with our partner's newest large animal telemetry technology, and advances
BASi's long-established and well-respected CRO services expertise.
take some time to offset the loss of revenue due to the restructuring, we believe our aggressive approach to sales and marketing
focused on our competitive strengths - specialty assay and discovery capabilities, a long history of regulatory excellence, and
our market-changing Culex system - in time will deliver the renewed revenue growth and greatly enhanced profitability we are striving
for. We are optimistic about the outlook for fiscal 2013."
Fourth Quarter Results
For the three months ended September 30,
2012, revenue decreased to $6,540,000 compared to $8,153,000 for the fourth quarter of fiscal 2011. This decrease partly reflected
the consolidation of BASi's Oregon facility into its West Lafayette facility and the closure of its UK lab, as well as lower product
revenue compared to the prior year.
Gross margin for the fourth quarter of fiscal
2012 was 32.9% compared to 27.6% for the fourth quarter of fiscal 2011.
Operating expenses decreased to $1,785,000
for the fourth quarter of fiscal 2012 compared to $2,630,000 for the same period a year earlier.
Operating income before restructuring increased
to $369,000 compared to an operating loss of $382,000 for the fourth quarter of fiscal 2011, and income before income taxes and
restructuring charges increased to $199,000 compared to a loss of $618,000 for the prior year.
Earnings before interest, taxes, depreciation,
amortization, restructuring and non-cash compensation expenses (EBITDAR) increased to $891,000 compared to $205,000 for the fourth
quarter of fiscal 2011, and increased sequentially compared to $716,000 for the third quarter of fiscal 2012. The Company recorded
restructuring charges for the three months ended September 30, 2012 of $2,508,000, primarily consisting of UK exit costs. This
is expected to be the final charge associated with the restructuring.
The GAAP net loss for the fourth quarter
of fiscal 2012 was $2,311,000, or $0.32 per share. This compares to a GAAP net loss for the fourth quarter of fiscal 2011 of $668,000,
Twelve Month Results
For the twelve months ended September 30,
2012, revenue decreased to $28,208,000 from $33,144,000 for fiscal 2011. EBITDAR for fiscal 2012 was a negative $118,000. This
compares to EBITDAR for fiscal 2011 of a negative $682,000. The GAAP net loss for the year ended September 30, 2012 was $6,390,000,
or $0.89 per share. This includes the recorded restructuring charges for the twelve months ended September 30, 2012 of $3,195,000.
The GAAP net loss for the year ended September 30, 2011 included the accounting for the value of the warrants and preferred stock
issued in a public offering in May 2011 that resulted in a deemed dividend to preferred stockholders, which was deducted from net
earnings to compute GAAP earnings per share. After accounting for the preferred dividend, the net loss applicable to common shareholders
for the year ended September 30, 2011 was $3,725,000, or $0.66 per share.
Balance Sheet Highlights
At September 30, 2012, BASi reported cash
and cash equivalents of $721,000, total long-term obligations of $5,998,000, and shareholders' equity of $9,590,000, or $1.26 per
outstanding share. 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 Conference Call
a conference call at 11:00 a.m. EST this morning to discuss its results for the quarter. To participate in the call, dial 866.713.8310,
passcode #83355796 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. EST at
this same Internet address. For a telephone replay, dial 888.286.8010, passcode #41234644 after 2:00 p.m. EST.
Non-GAAP to GAAP Reconciliation
This press release 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
A 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.
BASi 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
(In thousands, except per share amounts) (Unaudited)
Three Months Ended Twelve Months Ended
September 30, September 30,
2012 2011 2012 2011
Service revenue $ 5,222 $ 6,287 $ 21,312 $ 25,613
Product revenue 1,318 1,866 6,896 7,531
Total revenue 6,540 8,153 28,208 33,144
Cost of service revenue 3,880 5,135 18,472 19,679
Cost of product revenue 506 770 2,898 2,959
Total cost of revenue 4,386 5,905 21,370 22,638
Gross profit 2,154 2,248 6,838 10,506
Operating expenses:
Selling 528 846 3,263 3,121
Research and development 89 184 542 534
General and administrative 1,168 1,600 5,524 5,564
Total operating expenses 1,785 2,630 9,329 9,219
Restructuring charges 2,508 -- 3,195 --
Operating income (loss) (2,139 ) (382 ) (5,686 ) 1,287
Interest expense (174 ) (233 ) (714 ) (706 )
Other income 4 (3 ) 12 12
Income (loss) before income taxes (2,309 ) (618 ) (6,388 ) 593
Income tax expense 2 50 2 50
Net income (loss) $ (2,311 ) $ (668 ) $ (6,390 ) $ 543
Other comprehensive income (loss):
Foreign currency translation adjustment (26 ) (45 ) (22 ) (49 )
Comprehensive income (loss) $ (2,337 ) $ (713 ) $ (6,412 ) $ 494
Basic net loss per share: $ (0.32 ) $ (0.10 ) $ (0.89 ) $ (0.66 )
Diluted net loss per share: $ (0.32 ) $ (0.10 ) $ (0.89 ) $ (0.66 )
Weighted common shares outstanding:
Basic 7,395 6,913 7,158 5,667
Diluted 7,395 6,913 7,158 5,667
BIOANALYTICAL SYSTEMS, INC.
CONSOLIDATED BALANCE SHEETS
(In thousands, except share amounts)
September 30,
2012 2011
Assets
Current assets:
Cash and cash equivalents $ 721 $ 2,963
Trade 3,366 4,073
Unbilled revenues and other 921 1,116
Inventories 1,656 1,636
Prepaid expenses 228 585
Total current assets 6,892 10,373
Property and equipment, net 18,628 20,399
Goodwill 1,383 1,383
Intangible assets, net -- 54
Debt issue costs, net 18 75
Other assets 54 62
Total assets $ 26,975 $ 32,346
Liabilities and Shareholders' Equity
Current liabilities:
Accounts payable $ 3,934 $ 1,764
Accrued expenses 2,067 1,762
Customer advances 3,012 3,571
Income tax accruals 17 56
Revolving line of credit 1,444 1,346
Current portion of capital lease obligation 330 613
Current portion of long-term debt 583 735
Total current liabilities 11,387 9,847
Capital lease obligation, less current portion 739 1,071
Long-term debt, less current portion 5,259 5,842
Shareholders' equity:
Preferred shares, authorized 1,000,000 shares, no par value: 1,335
Series A shares at $1,000 stated value issued and outstanding
at September 30, 2012 and 2,135 at September 30, 2011 1,335 2,135
Common shares, no par value:
Authorized 19,000,000 shares; 7,638,738 issued and outstanding
at September 30, 2012 and 6,945,631 at September 30, 2011 1,871 1,698
Additional paid-in capital 20,451 19,408
Accumulated deficit (14,096 ) (7,706 )
Accumulated other comprehensive income 29 51
Total shareholders' equity 9,590 15,586
Total liabilities and shareholders' equity $ 26,975 $ 32,346
BIOANALYTICAL SYSTEMS, INC.
RECONCILIATION OF GAAP TO NONGAAP EARNINGS
(In thousands)
(Unaudited)
Three Months Ended Fiscal Year Ended
September 30, September 30,
2012 2011 2012 2011
GAAP Net income (loss) $ (2,311 ) $ (668 ) $ (6,390 ) $ 543
Less: Deemed dividend on Series A preferred shares - - - (3,277 )
Less: Preferred stock dividends - - - (991 )
GAAP Net loss attributable to common shareholders $ (2,311 ) $ (668 ) $ (6,390 ) $ (3,725 )
Addback: Interest expense 174 233 714 706
Income taxes 2 50 2 50
Depreciation and amortization 554 560 2,278 2,134
Restructuring expenses 2,508 - 3,195 -
Stock option expense (36 ) 30 83 153
NONGAAP EBITDAR $ 891 $ 205 $ (118 )# $ (682 )
EBITDAR - Earnings before interest, taxes, depreciation, amortization, restructuring charges and stock option expenses
Last updated: Dec 27, 2012