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Basler AG

Quarterly Report May 11, 2007

45_10-q_2007-05-11_5c3ce80c-ef8b-417f-adac-b01d7c41e782.pdf

Quarterly Report

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QUARTERLY REPORT Q1/2007

Key Data:

in $\epsilon$ thousand Q1/2007 O1/2006 $+/-$
in $%$
Turnover
Group 11.5 0.1 Mill.€ $+$ 4
Vision Systems 5.2 4,7 Mill.€ $+$
Vision Components 6.3 5.3 Mill.€ $+19$
Orders
Incoming Orders $ $ $ $ $.3$ 12.3 Mill.€ $-8$
Results
Gross Margin 47 51 $\%$ $-4Pp*$
EBITDA $\overline{1.5}$ 2.1 Mill.€ $-29$
EBIT $\Omega$ 0.9 Mill.€ $-100$
EBT $-0.2$ 0.8 Mill.€ $-125$
Net Results $-0.1$ 0.4 Mill.€ $-125$
Net Margin $\overline{\phantom{a}}$ 4 $\%$ $-5Pp*$
Number of Shares 3.5 $\overline{3.5}$ Mill.
Earning per Share $-0.04$ 0.11
Cash
Cash funds (as of cut-off date) 2.3 2,6 $Mill \in$ $-12$
Balance Sheet (as of cut-off date)
Equity Capital 24.8 24.9 Mill.€
Equity Capital Ratio 55 54 $Mill \in$ $-I$ Pp $*$
Staff (as of cut-off date)
Number of Staff 313 296 $+6$
Shares (as of cut-off date)
Share Price (XETRA) 13.34 13,60 $-2$
Market Cap 47.7 47.6 $Mill.\in$

$*$ Pp = Procent point

Overview of the Ouarter:

  • " Turnover during first quarter of 2007 14% higher than same quarter the year before
  • Record high in orders received in the components business
  • Systems business weak in terms of incoming orders
  • Gross margin burdened by non-recurrent effects
  • Sustained large investment in research, development, distribution and marketing
  • Net result: € -0.1 mill.
  • Forecast for the entire year slightly revised downward

Ladies and gentlemen,

Turnover continued to grow during the first quarter of 2007, i.e. by 14% on the first three months of the previous year. A decline in demand in the systems business led to an eight-per-cent drop in orders received compared to the year before.

The gross margin for the first quarter was 4 percentage points below the previous year's figure on account of special effects. At the same time, we made investments in further growth, i.e. the development of new products and the expansion of our distributive and marketing activities, which is why we failed to match the profitability level of last year's first quarter. The overall result was not fully balanced.

Incoming orders for the color filter product line have continued to remain below our expectations up until the first few weeks of the second quarter. This is due to the poor earning position of the flat screen producers and the resultant caution over new investments. On account of the substantial volume of the individual orders, we are, as a precaution, reducing the lower limit of our turnover forecast from $\epsilon$ 54 mill. to $\epsilon$ 51 mill. and the upper limit to $\epsilon$ 57 mill. because the capacities may prove a constraint in the fourth quarter if orders should pick up later in the year.

For the rest of the year and especially for the second half we expect gross margins, turnover and the earning position to improve over the first six months.

Turnover and orders received

At $\epsilon$ 11.5 mill. during the first quarter, our turnover was 14% higher than during the same quarter the year before $(E \mid 0.1 \text{ mill.})$ This was mainly due to a substantial increase in turnover in the Vision Components segment (cf. segment-related information). Orders received fell - especially as a result of the described effects from the display inspection product line - on the same period the year before by 8% from $\in$ 12.3 mill. (first quarter 2006) to $\in$ 11.3 mill. (cf. segment-related information).

Result

The result before taxes was $\epsilon$ -0.2 mill. (first quarter 2006: $\epsilon$ +0.8 mill.). A major influence was the drop in the gross margin by 4 percentage points (first quarter 2007: 47%, first quarter 2006: 51%).

The lower gross margin was to a great extent due to a change to the product mix in the systems business, a non-recurrent increase in the cost of production caused by retooling the production equipment to lead-free production in the components business in compliance with a EU directive, and the breaking-in of new production facilities for the subassembly manufacture in our components segment. The latter also entailed a reduced capitalisation quota in research and development. Spending on distribution and marketing increased in efforts to spur growth in particular in the Vision Components segment.

The first quarter's net result was $\epsilon$ -0.1 mill., which translates into a loss per share of $\epsilon$ -0.04 (net result first quarter 2006: € 0.4 mill, profit per share: € 0.11).

Segment-related information

The Vision Components segment benefited during the first quarter from the sustained very brisk demand for digital high-performance cameras. Our two newly introduced product lines "scout" and "pioneer" meet with great interest on the market and have already accounted for a sizeable portion of the orders received. Turnover grew in the first quarter by 19% to € 6.3 mill. (first quarter 2006: € 5.3 mill.). Incoming orders even reached a new record high, gaining 32% on the same quarter last year to achieve € 7.5 mill. (first quarter 2006: € 5.7 mill.). Thus, the momentum initiated in 2006 in the components business continues unabated.

The Vision Components segment, in the first quarter of 2007, invested a substantial amount of capital and effort in research and development, the expansion of manufacturing capacities and the extension of distributive activities. Non-recurrent effects associated with the conversion have curtailed the first quarter's gross margin. The expansion of our distributive network at home and abroad, while triggering an increase in fixed costs on the first quarter of 2006, is bound to help spur growth in the quarters to come.

The result of the components segment before interest, taxes and direct investment income ran to $\epsilon$ 0.8 mill. (first quarter 2006: € 1.5 mill.).

The Vision Systems segment (testing systems for industrial mass production), in the first quarter, achieved a turnover of € 5.2 mill., reflecting an 11% increase on the same quarter the year before (first quarter 2006: $\in$ 4.7 mill.).

The past quarter was marred in the systems business by declining investments in the flat screen industry, a trend primarily due to falling average revenues from flat screens and the resultant worsened earning position of our customers. As, however, consumer demand for LCD screens keeps growing unabated - on account of what are by now more reasonable prices - our customers plan to return to increasing investments in new manufacturing equipment during the rest of the year.

Demand for inspection systems for optical storage media has continued to be as weak as before even though we expect momentum later this year from the start of the mass production of the new storage medium Blu-ray Disk.

Inspection systems for the rubber and elastomere industry experienced a gratifying growth. In particular, demand for "vario2", the novel premium product introduced last year, picked up considerably.

What was received with great interest during the first quarter were our new inspection systems for the solar industry. At the leading producers we are meanwhile in the process of testing our automatic inspection systems for the production of wafers and thin-film solar arrays. Our systems provide valuable data about the quality of solar wafers, thus helping to minimise waste in the production process and enabling the efficient use of scarce silicon in the production of solar cells.

At a total amount of $\epsilon$ 3.8 mill., orders received for Vision Systems in the first quarter of 2007 were at a low level. This reflects a decline by -42% on the same quarter last year (first quarter 2006: $\in$ 6.6 mill.), falling short of our expectations. The situation has failed to improve by the start of the second quarter.

Results before interest and taxes were - as in the same quarter last year - negative at $\epsilon$ -0.7 mill. (first quarter 2006: € -0.5 mill.).

Research and development

Spending on research and development increased in the first quarter of 2007 to $\epsilon$ 2.0 mill. (first quarter 2006: €1.7 mill.). Capitalization for the development of new products accounted for a smaller share in overall expenditure than the year before. Write-offs have increased since the third quarter of 2006 on account of several launches of new products, so that the research and development balance was $\epsilon$ 0.9 mill. higher than during the same period the year before.

Work force

At 313, the number of employees was slightly higher - i.e. by 6% - than during the same period the year before (first quarter 2006: 296). The regional distribution of the work force was as follows (last year's figure in brackets):

  • Parent company at Ahrensburg: 267 (255).
  • Subsidiary in the US (Exton, PA): 15 (15)
  • Subsidiary in Taiwan: 16 (14)
  • Subsidiary in Singapore: 9 (8)
  • Representative offices in Shanghai, Korea and Japan: 6 (4)

Cash

At € 2.3 mill. the operative cash-flow was roughly equal to the previous year's level (€ 2.2 mill.). Liquid funds on hand decreased during the first quarter of 2007 from $\epsilon$ 3.3 mill. to $\epsilon$ 2.3 mill. due to a reduction in loans from credit institutions by $\epsilon$ 1.0 mill.

Shares held

The board of directors and the supervisory board, as of 31 March 2007, held the following shares and warrant rights:

Shares Options
31.03.
2007
31.12.
2006
31.03.
2007
31.12.
2006
Supervisory Board
N. Basler (Chairman) 1.8 Mio. 1.8 Mio. 106,907 106,907
K. Ellegast (Vice-Chairman) 3,000 3,000
E. Kottkamp
Vorstand
D. Ley (Chairman) 35,282 135,282 23,800 23,800
J. P. Jennings 2,000 2,000 3,000 3,000
P. Krumhoff 500 500 4,557 4,557

Out of the convertible bond of 31 July 2004, the following employee warrant rights are in circulation as of 31 March 2007:

31.03.2007
Issued 159.036
In circulated as of $31.12,2006$ 159.036
Granted
Exercised
Lapsed since 31.12.2006
In circulated as of $31.03.2007$ 159.036

Corporate Governance - Declaration

The Management Board and the Supervisory Board hereby declare that the recommendations of the Government Commission of the Corporate Governance Codex in the version of 12 June 2006 have been complied with in 2006 and since the beginning of 2007 and shall be complied with in future.

Excepted from this are the following recommendations:

Sub-section 5.3.1. - Formation of Committees by the Supervisory Board

The Supervisory Board does not form any committees. Reflecting the size of the company, the Supervisory Board of Basler AG consists of three persons. This composition ensures that efficient work shall be done whilst also complying with the generally accepted minimum requirement for the formation of a board which is set at three persons.

Sub-section 5.4.7. - Remuneration of Members of the Supervisory Board

Remuneration of members of the Supervisory Board is set forth in the Articles of Incorporation. Therein special consideration is given to the chair and vice-chair of the Supervisory Board. In the light of the present level of fixed remuneration, the company does not intend to add a variable component to the remuneration of members of the Supervisory Board.

The Declaration of Commitment to the Codex and the Declaration of Compliance is continually updated and may be accessed on the Investor Relations pages of the Basler AG web site at www.baslerweb.com/aktie. If you have any questions regarding the Corporate Governance Codex, please contact the Basler AG Compliance Officer who shall be pleased to assist you: Peter Krumhoff, Tel. + 49 (0) 4102-463 100, [email protected]

Outlook

On the whole, the course of the first six months will just about reflect our previous assessments and will roughly show a balanced result, with the Vision Components business developing better than forecast while Vision Systems will fall short of expectations.

As the year goes on, the components business will continue to benefit from the generally brisk demand for digital high-performance cameras and the growing specific demand for our products. As for the systems business, we expect the demand for flat screens to recover, which in tandem with initial major sales of our new inspection systems for the solar industry would trigger a return to accustomed turnover levels even though we are unable, at this stage, to make any exact prediction as to the start and scope of revival of the flat screen industry.

As production costs look set to fall, we expect the gross margin to improve later in the year. Vision Components, our growth segment last year, will experience a growth in turnover clearly within the double-digit percentage range also in the current business year, which would enable us to secure and possibly better our market position as the world's no 3 in the area of digital industrial cameras. Given our conservative assessment to the effect that the restraining effects in the systems business might outstrip the upward trend in the components segment, we are reducing, for 2007 as a whole, our forecast of March in that we now expect our turnover to range between € 51 and 57 mill. (2006: € 52.1 mill.), with earnings before taxes totalling between $\in$ 2.0 and 5.0 mill. (2006: $\in$ 4.9 mill.).

Board of Directors

Dietwor ky On Harrys

Consolidated Profit and Loss Statement

as of 31.03.2007 according to IFRS*

in $\epsilon$ thousand, result per share in $\epsilon$ $01.01 -$
31.03.2007
$01.01 -$
31.03.2006
Sales 11,542 10,075
Cost of Sales $-6, 139$ $-4,887$
Gross profit 5,403 5,188
Sales and marketing expenses $-2,457$ $-2,037$
General and administrative expenses $-1,906$ $-2,282$
Research and development expenses
Costs $-2,041$ $-1,711$
Capitalization of intangible assets 1,766 1,996
Deduction for depreciation on
capitalized intangible assets
$-1,242$ $-935$
Research and Development expenses balanced $-1,517$ $-650$
Other income 437 699
Operating results $-40$ 918
Interest results $-126$ $-118$
Result before income taxes $-166$ 800
Income taxes 37 $-401$
Group net result for period $-129$ 399
Number of shares 3,500,000 3,500,000
Result per share $-0.04$ 0.11
Number of shares (diluted) 3,714,285 3,714,285
Dilution effect out of corporate bond 9 9
Fully diluted result per share $-0.03$ 0.11

Consolidated Statement of Cash Flow
as of 31.03.2007 according to IFRS*

in $\epsilon$ thousand $01.01 -$
31.03.2007
$01.01 -$
31.03.2006
Group net profit $-129$ 398
Deprecation of fixed assets 1,578 1,195
Payments for interests 92 54
Increase/decrease in provisions $-391$ $-86$
Changes in deferred taxes $-61$ 329
Invalid payment changes in shareholder's equity 8 -3
Result from disposal of equipment $\overline{2}$ $\overline{1}$
Inventories $-1,167$ $-1,083$
Trade accounts receivable 1,240 1,831
Other assets, which are not assigned to investing
or financing activities
$-501$ $-112$
Advanced payments received 357 252
Accounts payable 1,151 $-149$
Notes payable to shareholders $\Omega$ $\Omega$
Other liabilities, which are not assigned to investing
or financing activities 104 -447
Cash Flow from operating activities 2,293 2,180
Revenue from disposal of equipment $-$ 6
Purchase of equipment $-2,160$ $-2,300$
Cash Flow from investing activities $-2,161$ $-2,294$
Free Cash Flow 132 -114
Increase in cash received by bank loan $-1,000$ $-600$
Payments of interests $-92$ -54
Cash Flow from financing activities $-1,092$ $-654$
Net change in cash $-960$ $-768$
Cash at beginning of period 3,268 3,326
Cash at end of period 2,308 2,558
Changes in cash and cash equivalents at end of period
Paid out for interests 2,308 2,558
Paid out for taxes $\Omega$ $\Omega$

Consolidated Balance Sheet

as of $31.03.2007$ according to IFRS*

Assets in $f$ thousand 31.03.2007 31.03.2006
Long-term assets
Fixed assets
Tangible assets 2,556 2,585
Other intangible assets 1,404 1,318
Capitalization of development 13,008 12,487
Total fixed assets 16,968 16,390
Deferred tax assets 9,408 8,703
Total long-term assets 26,376 25,093
Current assets
Cash and cash equivalents 2,308 3,268
Short-term accounts
Trade accounts receivable 5,462 5,326
Percentage of Completion receivables 2,779 4,155
Total current receivables 8,241 9,481
Inventories
Finished goods and commodities 1,506 1,364
Work in process and semi-finished goods 1,380 1,030
Raw materials and supplies 4.810 4,140
Merchandise 234 229
Total inventories 7,930 6,763
Other accounts and financial assets 1,333 830
Total current assets 19,812 20,342
Total assets 46,188 45,435

Consolidated Balance Sheet
as of 31.03.2007 according to IFRS*

Liabilities in $\epsilon$ thousand 31.03.2007 31.03.2006
Shareholder's equity
Subscribed capital 3,500 3,500
Capital reserve 1.268 1.268
Equation of currency exchange 129 $ $ 4
Accumulated earnings 19,937 20,066
Total shareholder's equity 24,834 24,948
Liabilities
Long-term liabilities
Silent partnership 1,023 1,023
Long-term loans 515 511
Long-term liabilities to shareholders 8 $\Omega$
Deferred tax liabilities 8,297 7,655
Total long-term liabilities 9,843 9,189
Short-term liabilities
Convertible bond 2,727 2,727
Short-term liabilities to banks 3,000 4,000
Notes payable to shareholder's equity 178 170
Advanced payments received 493 135
Trade liabilities 2,909 1,758
Other liabilities 663 577
Tax provisions 152 5
Other provisions 1,389 1,780
Total short-term liabilities 11,511 11,298
Total 21,354 20,487
Total liabilities 46,188 45,435

Primary Group Segment Information according to IFRS*

First Quarter 2007

Vision Systems Vision Components Reconciliation Group
in $\epsilon$ thousand O 1
2007
O 1
2006
O 1
2007
Q 1
2006
O 1
2007
O 1
2006
O 1
2007
O 1
2006
Segment revenues 5,221 4.737 6.321 5.338 Ω 0 11.542 10.075
Segment results (EBIT) $-738$ $-457$ 800 1.466 $-103$ $-92$ $-41$ 917
Segment assets 5.679 6.019 4.903 10.165 2.558 2.867 33.140 29,051
Segment liabilities 574 813 0 .299 2,826 1.880 3,639
Segment investments 944 .212 .063 885 153 203 2,160 2,300
Segment depreciations 921 610 476 391 181 194 1,578 1.195

* unaudited

Secondary Group Segment Information according to IFRS*

First Quarter 2007

in $\epsilon$ thousand Europe Reconciliation Group
O1/
2007
01/
2006
OI/
2007
01/
2006
OI/
2007
O 1
2006
Segment revenues 1.542 10.075 l I.542 10,075
Segment assets 30.582 26.184 2.558 2.867 33.140 29,051
Segment investments 2.007 2.097 53 203 2.160 2.300

* unaudited

Consolidated Changes in Statement of Shareholder's

Equity as of 31.03.2007 according to IFRS*

in $\epsilon$ thousand Nominal
capital
Capital
reserve
Equation of
currency exchange
Accumulated
earnings
Total
Shareholder's equity as of 01.01.2006 3.500 1.268 97 17.106 21,971
Difference from currency conversion $-3$ -3
Group net profit for year 398 398
Shareholder's equity as of 31.03.2006 3.500 1.268 94 17,504 22,366
Difference from currency conversion 20 20
Group net profit for year 2,562 2,562
Shareholder's equity as of 31.12.2006 3.500 1.268 l 14 20.066 24,948
Difference from currency conversion 5 15
Group net profit for year $-129$ $-129$
Shareholder's equity as of 31.03.2007 3.500 1.268 129 19.937 24,834

Corporate Profile Vision Technology Drives Profitable Growth for High-Tech-Company

Headquartered in Ahrensburg, Basler AG is one of the leading companies in Vision Technology, the technology on which artificial visions systems are based. The field of Vision Technology embraces both computer-enabled Vision Systems which use optical information to make automatic decisions, and cameras (Vision Components) which are built into Vision Systems.

The company, which was founded by Norbert Basler in 1988, currently employs more than 300 staff and has a total of 7 sites in the USA, Europe and Asia, making it an international enterprise. The stock corporation has two divisions reflecting the current structure of our product's applications. The Vision Systems division develops and sells turn-key quality control solutions in four sectors: flat panel industry, optical media industry, rubber- and elastomer-industry as well as photovoltaics industry. The second division is Vision Components. This division develops and sells standard components that can be used in numerous industrial sectors largely independently of concrete applications. The core component of the division's portfolio is digital cameras used in industrial applications.

On the back of a combined system and component business at Basler, we intend to grow into one of the biggest vision technology companies worldwide. To achieve this aim, we plan to increase sales by an average 20% per year on a profitable basis involving a two-digit pre-tax margin. The two main factors leading to success on this growth path are our multi-sector strategy and sustainable investment in research and technology. Our multi-sector strategy makes us less sensitive to fluctuations in individual markets and puts us in a better position to offset demand cycles. Due to our consistently high investment in research & development, we are meanwhile generating more than half of our sales with products that are less than two years old. This high level of investment gives us advantages over our competitors and guarantees profitability.

Financial dates
21 May 2007 Shareholders' meeting in Hamburg
08 Aug. 2007 Publication of the results for the second quarter of 2007
12 to 14 Nov. 2007 Publication of the results for the third quarter of 2007
Presentation at the equity forum in Frankfurt
Tradeshows and Conferences
Vision Systems
15 to 17 May 2007 MEDIA-TECH Expo - Long Beach, USA
03 to 07 Sept. 2007 EU PVSEC - Milan, Italy
16 to 18 Oct. 2007 Rubber Expo 2007 - Cleveland, USA
Vision Components
11 to 13 June 2007 Vision Show China - Beijing, China
12 to 14 June 2007 Robotics & Vision Show - Chicago, USA
17 to 20 June 2007 Semicon West - San Francisco, USA
25 to 27 Sept. 2007 Vision Show France - Paris, France
06 to 08 Nov. 2007 Vision Show - Stuttgart, Germany
05 to 07 Dec. 2007 ITE - Yokohama, Japan

Schedule of events for 2007

Basler AG - Headquarter

An der Strusbek 60 - 62 D-22926 Ahrensburg/Germany Tel.: +49 4102 463-0 Fax: +49 4102 463-109

Basler, Inc.

740 Springdale Drive Exton, Pa 19341, USA Tel.: +1 610 280-0171 Fax: +1 610 280-7608 [email protected] www.baslerweb.com

Basler, Asia Pte.Ltd.

25 International Business Park # 02 - 06 German Center Singapore 609916 Tel.: + 65 6425 0472 Fax: $+ 6564250473$ [email protected]

Basler Vision Technologies, Taiwan Inc.

3F, No.87-6, Guangming 6th Rd. Jhubei City, Hsinchu County 302, Taiwan/R.O.C. Tel.: +886 3 5583955 Fax: +886 3 5583956 [email protected]

Basler Shanghai

Representative Office Room #12H, No. 288, Cao Xi Bei Road, Xu Hui District Shanghai, 200030 China Tel.: + 86 21 64 31 11 88 Fax: + 86 21 64 31 11 88 [email protected]

Basler Korea

Representative Office Fon +82 41 578 27 17

8th Floor, Hanna Plaza, 720 Booldang-Dong, Cheonan City, ChoongchungNam-Do, Korea [email protected]

Basler Japan

Representative Office #603-24-8 Ymashitacho Naka-ku, Yokohama, Kangawa 231-0023 Japan Tel.: + 81 45 227 6210 $Fax: + 81452276220$ [email protected]

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