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Attunity Reports Third Quarter 2010 Results


News provided by

Attunity Ltd

Nov 10, 2010, 09:00 ET

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BURLINGTON, Massachusetts, November 10, 2010 /PRNewswire-FirstCall/ -- Attunity Ltd. (OTC Bulletin Board: ATTUF.OB), a leading provider of real-time data integration and event capture software, reported today its unaudited financial results for the third quarter ended September 30, 2010.

"We achieved our year-to-date revenue targets as well as this quarter's direct sales targets. Certain OEM revenues expected in this quarter will be recognized in the coming quarters," said Shimon Alon, Chairman and CEO of Attunity. "However, I am pleased that we continue to demonstrate operating profitability while continuing to invest in sales and marketing infrastructure and innovation, all of which are essential for our future growth."

    Third Quarter and Nine Months 2010 Highlights:

    - License revenues of $0.86 million in Q3 2010 compared to
      $1.0 million in Q3 2009.
    - Total Revenues of $2.2 million in Q3 2010 compared to $2.4
      million in Q3 2009.
    - A Non-GAAP operating profit of $231,000 compared to $498,000
      in Q3 2009.
    - License revenues of $3.4 million in the first nine months of
      2010 compared to $2.8 million in the same period of 2009.
    - Total Revenues of $7.5 million in the first nine months of
      2010 compared to $6.8 million in the same period of 2009.
    - A Non-GAAP operating profit of $1.05 million in the first 9
      month of 2010 compared to $0.9 million in the same period of 2009.
    - Continue to repay and reduce our debts to $3.3 million.


    Third Quarter 2010 Financial Results:

    - Revenues were $2,195,000, compared to $2,400,000 in the
      third quarter of 2009, a decrease of 8.5%.
    - Net Operating Profit (Non GAAP) was $231,000, compared to a
      net operating profit of $498,000 in the third quarter of 2009. Non-GAAP
      operating profit excludes amortization and capitalization of software
      development costs (see footnote 1 at the end of this release) and
      equity-based compensation expenses (see footnote 2).
    - Net Operating Loss (GAAP) was $133,000, compared to a net
      operating loss of $73,000 in the third quarter of 2009.
    - Net Profit (Non-GAAP) was $114,000, compared to a net profit
      of $411,000 in the third quarter of 2009. Non-GAAP net profit excludes
      amortization and capitalization of software development costs (see
      footnote 1), equity-based compensation expenses (see footnote 2), and
      revaluation of conversion features related to our convertible debt and
      outstanding warrants (see footnote 3).
    - Net Loss (GAAP) was $188,000, compared to a net loss of
      $432,000 in the third quarter of 2009.
    - Net Profit/Loss per Diluted Share (Non-GAAP) was $0.00
      compared to $0.01 net profit per diluted share in the third quarter of
      2009.
    - Net Loss per Diluted Share (GAAP) was $0.01, in both the
      third quarters of 2010 and 2009.
    - Cash and cash equivalents were approximately $1.0 million as
      of September 30, 2010, compared to approximately $1.5 million as of
      June 30, 2010.

See "Use of Non-GAAP Financial Information" below for more information regarding Attunity's use of Non-GAAP financial measures.

Mr. Alon concluded:

"We continue to focus on building the business infrastructure required to grow our revenues, including by introducing new extension to our replication and CDC product line. We are expanding our partnerships with new and existing OEM partners, while we continue to repay our outstanding debts."

About Attunity

Attunity is a leading provider of real-time data integration and event capture software.

Our offering includes software solutions such as Attunity Stream(R), a real-time change-data-capture (CDC) software, our Operational Data Replication (ODR) solution and Attunity Connect(R), our real-time connectivity software.

Using Attunity's software solutions, our customers enjoy dramatic business benefits by enabling real-time access to information where and when needed, across the maze of heterogeneous systems making up today's IT environment.

Attunity has supplied innovative software solutions to its enterprise-class customers for nearly 20 years and has successful deployments at thousands of organizations worldwide. Attunity provides software directly and indirectly through a number of partners such as Microsoft, Oracle IBM and HP. Headquartered in Boston, Attunity serves its customers via offices in North America, Europe, and Asia Pacific and through a network of local partners. For more information, visit http://www.attunity.com and join our community on Twitter (http://twitter.com/attunity), Facebook ( http://www.facebook.com/attunity) and LinkedIn ( http://www.linkedin.com/groups?about=&gid=2884948&trk=anet_ug_grppro).

Use of Non-GAAP Financial Information

In addition to reporting financial results in accordance with generally accepted accounting principles, or GAAP, Attunity uses Non-GAAP measures of net profit (loss), net operating profit (loss) and net profit (loss) per share, which are adjustments from results based on GAAP to exclude non-cash equity based compensation charges in accordance with ASC 718 (formerly known as SFAS 123(R)), non-cash capitalization and amortization of software development costs in accordance with ASC 985-20 (formerly known as SFAS 86) and non-cash financial expenses such as revaluation of conversion features related to its convertible debt and outstanding warrants in accordance with ASC 815-40 (formerly known as EITF 07-5) (affected, among other factors, by changes in Attunity's share price). Attunity's management believes the non-GAAP financial information provided in this release is useful to investors' understanding and assessment of Attunity's on-going core operations and prospects for the future. Management uses both GAAP and non-GAAP information in evaluating and operating business internally and as such has determined that it is important to provide this information to investors. The presentation of this non-GAAP financial information is not intended to be considered in isolation or as a substitute for results prepared in accordance with GAAP.

Safe Harbor Statement

This press release contains forward-looking statements within the meaning of the "safe harbor" provisions of the Private Securities Litigation Reform Act of 1995 and other Federal Securities laws. Statements preceded by, followed by, or that otherwise include the words "believes", "expects", "anticipates", "intends", "estimates", "plans", and similar expressions or future or conditional verbs such as "will", "should", "would", "may" and "could" are generally forward-looking in nature and not historical facts. For example, when we discuss future growth of revenues, we are using a forward-looking statement. Because such statements deal with future events, they are subject to various risks and uncertainties and actual results could differ materially from Attunity's current expectations. Factors that could cause or contribute to such differences include, but are not limited to: the impact on revenues of economic and political uncertainties and weaknesses in various regions of the world, including the commencement or escalation of hostilities or acts of terrorism; our liquidity challenges and the need to raise additional capital in the future; any unforeseen developmental or technological difficulties with regard to Attunity's products; changes in the competitive landscape, including new competitors or the impact of competitive pricing and products; a shift in demand for products such as Attunity's; unknown factors affecting third parties with which Attunity has formed business alliances; timely availability and customer acceptance of Attunity's new and existing products; and other factors and risks on which Attunity may have little or no control. This list is intended to identify only certain of the principal factors that could cause actual results to differ. For a more detailed description of the risks and uncertainties affecting Attunity, reference is made to Attunity's Annual Report on Form 20-F for the year ended December 31, 2009, which is on file with the Securities and Exchange Commission (SEC) and the other risk factors discussed from time to time by Attunity in reports filed or furnished to the SEC. Except as otherwise required by law, Attunity undertakes no obligation to publicly release any revisions to these forward-looking statements to reflect events or circumstances after the date hereof or to reflect the occurrence of unanticipated events.

    (c) 2010 Attunity Ltd. All rights reserved. Attunity is a trademark of
Attunity Inc.

                          CONSOLIDATED BALANCE SHEETS
                           U.S. dollars in thousands

                                            September 30,   December 31,
                                                2010            2009
                                            ------------    ------------
    ASSETS

    CURRENT ASSETS:
    Cash and cash equivalents                   1,014          1,428
    Restricted cash                               216            208
    Trade receivables and unbilled
    revenues (net of allowance for
    doubtful accounts of $15 at both
    September 30 , 2010 and December 31,
    2009)                                       1,048            761
    Other accounts receivable and prepaid
    expenses                                      168            145
                                            ------------    ------------

    Total current assets                        2,446          2,542
                                            ------------    ------------

    LONG-TERM ASSETS:
    Long-term prepaid expenses                     62             86
    Severance pay fund                          1,221          1,098
    Property and equipment, net                   216            241
    Software development costs, net               814          1,615
    Goodwill                                    6,178          6,313

    Total long-term assets                      8,491          9,353
                                            ------------    ------------

    Total assets                               10,937         11,895
                                            ============    ============




                           CONSOLIDATED BALANCE SHEETS
            U.S. dollars in thousands, except share and per share data

                                   September 30, December 31,
                                       2010          2009
                                   ------------  ------------
    LIABILITIES AND SHAREHOLDERS'
    EQUITY

    CURRENT LIABILITIES:
    Current maturities of
    long-term debt and short term
    loans                              1,000         917
    Current maturities of
    long-term convertible debt         1,333         333
    Trade payables                       234         204
    Deferred revenues                  2,021       1,991
    Employees and payroll accruals       627         819
    Accrued expenses and other
    liabilities                          755         988
                                   ------------  ------------

    Total current liabilities          5,970       5,252
                                   ------------  ------------
    LONG-TERM LIABILITIES:
    Long-term convertible debt           667       1,667
    Long-term debt                       356       1,083
    Revaluation of Liabilities
    presented at fair value              395         303
    Accrued severance pay              1,787       1,548
                                   ------------  ------------

    Total long-term liabilities        3,205       4,601
                                   ------------  ------------
    SHAREHOLDERS' EQUITY:
    Share capital - Ordinary
    shares of NIS 0.1 par value -        937         920
    Authorized: 130,000,000 shares
    at September 30 , 2010 and
    December 31, 2009. Issued and
    outstanding: 32,186,080 shares
    at September 30, 2010 and
    31,571,150 at December 31,
    2009
    Additional paid-in capital       102,321     102,095
    Accumulated other
    comprehensive loss                  (612)       (453)
    Accumulated deficit             (100,884)   (100,520)
                                   ------------  ------------

    Total shareholders' equity         1,762       2,042
                                   ------------  ------------
    Total liabilities and
    shareholders' equity              10,937      11,895
                                   ============  ============




                   CONSOLIDATED STATEMENTS OF OPERATIONS
                   U.S. dollars in thousands, except share and per share data

                       9 months ended                3 months ended
                        September 30,                  September 30,
                    --------------------           -----------------------
                     2010        2009              2010              2009
                    --------------------           -----------------------
    Software
    licenses        3,403        2,815               863             1,002
    Maintenance
    and services    4,093        3,953             1,332             1,399
                   -------      -------           -------           -------

                    7,496        6,768             2,195             2,401
                   -------      -------           -------           -------
    Operating
    expenses:
    Cost of
    revenues        1,543        2,256               511               808
    Research and
    development,
    net             1,682        1,397               534               485
    Selling and
    marketing       2,855        2,512               816               753
    General and
    administrative  1,332        1,262               466               426

    Total
    operating
    expenses        7,412        7,427             2,328             2,472
                   -------      -------           -------           -------
    Operating
    profit/ (loss)     85         (659)             (133)              (71)

    Financial
    expenses, net     394          643                35               366
    Other expense
    (income)           (2)         (10)               (2)
                   -------      -------           -------           -------
    Profit (Loss)
    before income
    taxes            (307)      (1,292)             (165)             (437)
    Taxes on
    income             57           20                23                (6)
                   -------      -------           -------           -------
    Net profit/
    (loss)           (364)      (1,312)             (188)             (431)
                   =======      =======           =======           =======
    Basic and
    diluted net
    loss per share  (0.01)     $ (0.05)          $ (0.01)          $ (0.01)
                   =======      =======           =======           =======




                     CONSOLIDATED STATEMENTS OF CASH FLOWS
                           U.S. dollars in thousands
                           9 months ended            Year Ended
                            September 30,           December 31,
                                2010                    2009
                           -------------------------------------
                           -------------------------------------

    Cash flows from
    operating
    activities:
    Net profit /
    (loss) from
    continued
    operations                  (364)                (1,303)
    Adjustments
    required to
    reconcile net loss
    to net cash
    provided by (used
    in) operating
    activities:
    Decrease
    (increase) in
    restricted cash               (8)                    (2)
    Depreciation                  76                    149
    Stock based
    compensation                 169                    196
    Amortization of
    deferred expenses                                    25
    Amortization of
    debt discount                                       126
    Amortization of
    software
    development costs            910                  2,348
    Increase
    (decrease) in
    accrued severance
    pay, net                     116                     25
    Decrease
    (increase) in
    trade receivables           (283)                  (255)
    Decrease (
    increase) in other
    accounts
    receivable and
    prepaid expenses             (23)                    79
    Decrease /
    (Increase) in
    long-term prepaid
    expenses                      24                     20
    Increase
    (decrease) in
    trade payables                30                   (186)
    Increase
    (decrease) in
    deferred revenues             (6)                  (327)
    Increase
    (decrease) in
    employees and
    payroll accruals            (191)                  (265)
    increase /
    (decrease) in
    accrued expenses
    and other
    liabilities                 (232)                   (77)
    Increase
    (decrease) in Long
    term liabilities               1                    (20)
    Increase (decrease) in
    revaluation of Liabilities
    presented at fair value       92                    254
                              ---------------------------------

    Net cash provided by
    (used in) operating
    activities from continued
    operations (reconciled from
    continuing operations)       313                    787
    Net cash provided by
    operating activities
    from discontinued
    operations (reconciled
    from discontinued operations)
                              ---------------------------------
    Net cash provided (used) by
    operating activities         313                    787
                              ---------------------------------
    Cash flows from investing
    activities:
    Restricted cash, net           -
    Purchase of property and
    equipment                    (51)                   (19)
    Capitalization of software
    development costs           (110)                  (378)

    Proceeds from sale of
    property equipment             -                      -
                              ---------------------------------
    Net cash used in
    investing activities        (161)                  (397)
                              ---------------------------------
    Cash flows from financing
    activities:
    Proceeds from exercise of
    employee stock options         1                      -
    Receipt of long term loan     25
    Issuance of shares            72
    Receipt of Short term debt,
    net - convert to Capital       -                    543
    Repayment of long-term debt (667)                   (10)
                              ---------------------------------
    Net cash provided by
    (used in) financing
    activities                  (569)                   533
                              ---------------------------------
    Foreign currency
    translation adjustments
    on cash and cash equivalents   3                     25
                              ---------------------------------
    Increase (decrease) in cash
    and cash equivalents        (414)                   948
    Cash and cash equivalents
    at the beginning
    of the period              1,428                    480
                              ---------------------------------
    Cash and cash equivalents
    at the end of
    the period                 1,014                  1,428
                              =================================
    Supplemental disclosure
    of cash flow
    activities:
    Cash paid during the
    period for:
    Interest                     392                    153
                              =================================





             RECONCILIATION OF SUPPLEMENTAL NON-GAAP FINANCIAL INFORMATION
                   U.S. dollars in thousands, except per share data

                        9 months ended      3 months ended
                         September 30,       September 30,
                     ---------------------------------------
                     2010        2009        2010    2009
                     ---------------------------------------
                     ---------------------------------------
    GAAP operating
    profit /(loss)     85         (659)       (133)    (71)
    Stock based
    compensation
    (1)               170          137          56      39
    Amortization
    and
    capitalization
    of Software
    development
    costs (2)         800        1,378         308     532
                    ----------------------------------------
    Non-GAAP
    operating
    profit (loss)   1,055          856         231     500
                    ========================================
    GAAP net profit
    (loss)           (364)      (1,312)       (188)   (431)
    Stock based
    compensation
    (1)               170          137          56      39
    Amortization
    and
    capitalization
    of Software
    development
    costs (2)         800        1,378         308     532
    Financial
    expenses (3)       92          438         (62)    273
                    ----------------------------------------

    Non-GAAP net
    profit (loss)     698          641         114     413
                    ========================================
    GAAP basic and
    diluted net
    profit (loss)
    per share       (0.01)       (0.05)      (0.01)  (0.01)
    Stock based
    compensation
    (1)              0.01         0.00        0.00    0.00
    Amortization
    and
    capitalization
    of Software
    development
    costs (2)        0.03         0.05        0.01    0.02
    Financial
    expenses (3)     0.00         0.02       (0.00)   0.01
                    ----------------------------------------

    Non-GAAP basic
    and diluted net
    profit (loss)
    per share        0.02         0.02        0.00    0.01
                    ========================================

    (1)
    Equity-based
    compensation
    expenses
    resulting under
    ASC 718
    (formerly known
    as SFAS 123):
    Equity-based
    compensation
    expense
    included in
    "Research and
    development"       39           19          14       7
    Equity-based
    compensation
    expense
    included in
    "Selling and
    marketing"         62           65          19      14
    Equity-based
    compensation
    expense
    included in
    "General and
    administrative"    69           53          23      18
                    ----------------------------------------

                      170          137          56      39
                    ========================================
    "Equity based
    compensation
    expenses" refer
    to the
    amortized fair
    value of all
    equity based
    awards granted
    to employees.

    (2)
    Amortization
    and
    capitalization
    of software
    development
    costs resulting
    under ASC
    985-20
    (formerly known
    as SFAS 86):
    Amortization      910        1,730         308     593
    Capitalization   (110)        (352)          -     (61)
                    ----------------------------------------

                      800        1,378         308     532
                    ========================================
    (3) Financial
    expenses:
    Amortization of
    debt discount       -          125
    Revaluation of
    warrants and
    conversion
    features of
    long term debt     92          293         -62     273
    Amortization of
    deferred
    charges             -           20
                    ----------------------------------------
                       92          438         -62     273
                    ========================================


    For more information, please contact:

    Dror Harel-Elkayam, CFO
    Attunity Ltd.
    Tel. +972-9-899-3000
    [email protected]

SOURCE Attunity Ltd

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