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FOR MORE INFORMATION: Company Contact: Jill Blumhoff Chief Financial Officer & Vice President of Finance Phone: 765.497.8381 jblumhoff@BASinc.com BASi Reports Revenue Growth in First Quarter of Fiscal 2019

Key Takeaway: FOR MORE INFORMATION: Company Contact: Jill Blumhoff Chief Financial Officer & Vice President of Finance Phone: 765.497.8381 jblumhoff@BASinc.com BASi Reports Revenue Growth in First Quarter of Fiscal 2019 WEST LAFAYETTE, IN, February 14, 2019 -- Bioanalytical Systems, I

Full Press Release Details

FOR MORE INFORMATION: Company Contact:
Jill Blumhoff
Chief Financial Officer &
Vice President of Finance
Phone: 765.497.8381
jblumhoff@BASinc.com
BASi Reports Revenue Growth
in First Quarter of Fiscal 2019
WEST LAFAYETTE, IN, February
14, 2019 -- Bioanalytical Systems, Inc. (NASDAQ:BASI) ("BASi", the "Company", "We" or "Our")
today announced financial results for the three months ended December 31, 2018.
Robert Leasure, Jr., BASi's
President and Chief Executive Officer commented, "In only six months, we have accomplished much as a Company. We acquired
the business of Seventh Wave Laboratories, LLC, commenced the expansion of our facilities in Evansville, Indiana, obtained funding
to support these initiatives and enhanced our scientific capabilities and client service offerings. We are excited to report revenue
growth during the first quarter of fiscal 2019 as compared to fiscal 2018 and proud of the foundation we continue to build for
Mr. Leasure continued, "We
are beginning to see our services backlog grow as we promote our combined brand and vision for our future. We will continue to
focus on and invest in business development and marketing efforts to drive revenue growth in the current year and beyond. Additionally,
we will also continue to invest in our business, equipment and people while delivering excellent data and results for our clients.
As we focus on these organic growth initiatives, we will continue to evaluate other options to grow the company."
"Through all of our efforts,
we continue to emphasize and maintain a positive culture for which we can recruit and retain our talented team. It is with the
whole team's talent and dedication to the Company and to our clients that we will succeed with our initiatives" Mr.
First Quarter Results
For the quarter, revenue amounted
to $8,625,000, a 60.4% increase from $5,377,000 in the first quarter of fiscal 2018. Revenue growth was mainly driven by the incremental
sales associated with the Seventh Wave acquisition plus increased sales in both the Services and Products segments.
Net loss for the first quarter
of fiscal 2019 amounted to $85,000, or $0.01 per diluted share, compared to net income of $26,000, or $0.00 per diluted share for
the first quarter of fiscal 2018.
Net income and earnings per
share were impacted by the mix of revenues and higher sales and marketing expenses. The higher sales and marketing expenses are
driven by our focus on promoting our combined brand and revenue growth.
Adjusted EBITDA for the first
quarter of fiscal 2019, amounted to $900,000, compared to Adjusted EBITDA for the first quarter of fiscal 2018 of $446,000.
First Quarter Segment Results
Service revenue for the first quarter of
fiscal 2019 increased 71% to $7,734,000 compared to $4,525,000 for the same period in fiscal 2018. Nonclinical services revenues
increased $2,478,000 due to an overall increase in the number of studies from the prior year and additional revenues attributable
to the Seventh Wave Laboratories acquisition of $1,926,000 in the first fiscal quarter of 2019. Bioanalytical analysis revenues
increased by $662,000 in the first quarter of fiscal 2019, mainly due to additional revenues attributable to the Seventh Wave Laboratories
acquisition. Other laboratory services revenues were positively impacted by higher pharmaceutical analysis revenues in the first
quarter of fiscal 2019 versus the comparable period in fiscal 2018.
Cost of Service revenue as a percentage
of Service revenue increased to 72.4% during the first quarter of fiscal 2019 from 72.3% in the comparable period in fiscal 2018.
The principal cause of this increase was due to the mix of services provided in the current quarter.
Sales in our Products segment increased
4.5% in the first quarter of fiscal 2019 from $852,000 to $890,000 when compared to the same period in the prior fiscal year. The
majority of the increase stems from higher sales of our analytical instruments and consumables in the current quarter as compared
to the prior year quarter.
Cost of Products revenue as a percentage
of Products revenue in the first quarter of fiscal 2019 increased to 68.4% from 61.4% in the comparable prior-year period. This
increase is mainly due to higher material costs and the mix of product sales during the first quarter of fiscal 2019.
Cash Provided by Operating Activities
Cash provided by operating activities was
$907,000 for the first quarter of fiscal 2019 compared to $760,000 for the same period in fiscal 2018.
As of December 31, 2018, the Company had
$723,000 in cash and cash equivalents and $3,500,000 available on its general line of credit. The Company had a zero balance
on its $4,445,000 construction line of credit and a zero balance on its $1,429,250 equipment line of credit. During fiscal 2019,
cash from operations funded capital expenditures for the expansion of our Evansville facility in addition to laboratory equipment
and building improvements as well as computer equipment and software of approximately $684,000.
Non-GAAP to GAAP Reconciliation
This press release contains financial measures
that are not calculated in accordance with generally accepted accounting principles in the United States (GAAP). The non-GAAP financial
measures are Adjusted EBITDA for the three month periods ended December 31, 2018 and 2017. Adjusted EBITDA as reported herein refers
to a financial performance measure that excludes from net income (loss) income statement line items interest expense and income
taxes (benefit) expense, as well as non-cash charges for depreciation and amortization, stock option (benefit) expense and non-recurring
acquisition and integration costs.
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 Adjusted EBITDA, 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 our results and
to illustrate our 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.
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,
emerging pharmaceutical companies and medical research organizations. The Company focuses on developing innovative services
and products that increase efficiency, improve decision making and allow accelerated goal attainment for our clients. Visit www.BASinc.com for
more information about BASi.
release contains forward-looking statements that are subject to risks and uncertainties including, but not limited to, risks and
uncertainties related to our financial condition, 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. BASi assumes no obligation
to update any forward-looking statement except as may be required by law. Actual results may vary, and could differ materially,
from those anticipated, estimated, projected or expected in these forward-looking statements for a number of reasons, including,
among others, the risk factors disclosed in the Company's most recent Annual Report, as filed, with the Securities and Exchange
(SEE BELOW FOR CONDENSED CONSOLIDATED
FINANCIAL STATEMENTS)
BIOANALYTICAL SYSTEMS, INC.
CONDENSED CONSOLIDATED STATEMENTS OF
AND COMPREHENSIVE INCOME
(In thousands, except per share amounts)
Three Months Ended December 31, (Unaudited)
2018 2017
Service revenue $ 7,735 $ 4,525
Product revenue 890 852
Total revenue 8,625 5,377
Cost of service revenue 5,597 3,273
Cost of product revenue 609 523
Total cost of revenue 6,206 3,796
Gross profit 2,419 1,581
Operating expenses:
Selling 653 294
Research and development 124 139
General and administrative 1,601 1,137
Total operating expenses 2,378 1,570
Operating income 41 11
Interest expense (126 ) (52 )
Other income 1 -
Net income (loss) before income taxes (84 ) (41 )
Income tax expense (benefit) 1 (67 )
Net income (loss) $ (85 ) $ 26
Other comprehensive income (loss): - -
Comprehensive income (loss) $ (85 ) $ 26
Basic net income (loss) per share $ (0.01 ) $ 0.00
Diluted net income (loss) per share $ (0.01 ) $ 0.00
Weighted common shares outstanding:
Basic 10,245 8,244
Diluted 10,245 8,795
BIOANALYTICAL SYSTEMS, INC.
CONDENSED CONSOLIDATED BALANCE SHEETS
(In thousands, except share amounts)
December 31, 2018 September 30, 2018
Assets
Current assets:
Cash and cash equivalents $ 723 $ 773
Accounts receivable
Trade, net of allowance of $1,950 at December 31, 2018 and
$1,948 at September 30, 2018 3,665 4,128
Unbilled revenues and other 984 1,012
Inventories, net 1,171 1,182
Prepaid expenses 1,194 966
Total current assets 7,737 8,061
Property and equipment, net 16,761 16,610
Goodwill 3,072 3,072
Other intangible assets, net 3,154 3,318
Lease rent receivable 121 115
Deferred tax asset 31 62
Other assets 27 30
Total assets $ 30,903 $ 31,268
Liabilities and shareholders' equity
Current liabilities:
Accounts payable $ 3,074 $ 3,192
Restructuring liability 558 1,117
Accrued expenses 1,888 1,571
Customer advances 5,320 4,925
Current portion of capital lease obligation 54 87
Current portion of long-term debt 920 909
Total current liabilities 11,813 11,801
Capital lease obligation, less current portion 32 37
Long-term debt, less current portion, net of debt issuance costs 8,310 8,546
Total liabilities 20,155 20,384
Shareholders' equity:
Preferred shares, authorized 1,000,000 shares, no par value:
35 Series A shares at $1,000 stated value issued and outstanding at December 31, 2018 and at September 30, 2018 35 35
Common shares, no par value:
Authorized 19,000,000 shares; 10,245,277 issued and outstanding at December 31, 2018 and 10,245,277 at September 30, 2018 2,523 2,523
Additional paid-in capital 24,582 24,557
Accumulated deficit (16,392 ) (16,231 )
Total shareholders' equity 10,748 10,884
Total liabilities and shareholders' equity $ 30,903 $
BIOANALYTICAL SYSTEMS, INC.
Last updated: Feb 14, 2019