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Cascal N.V. Announces First Quarter 2010 Results

PR Newswire
posted: 109 DAYS 4 HOURS AGO

LONDON, Aug. 10 /PRNewswire-FirstCall/ -- Cascal N.V. (NYSE: HOO) (the "Company"), a leading provider of water and wastewater services in seven countries, today announced unaudited financial results for first quarter ended June 30, 2009. Cascal N.V. results are presented in U.S. dollars.

Results for First Quarter Ended June 30, 2009

Revenue for the three months ended June 30, 2009 increased by $4.7 million or 13% at constant exchange rates, compared to the same period last year. The $4.7 million increase was the result of $3.7 million contributed by the acquisitions completed last year, with the remaining $1.0 million achieved by the Company's historical portfolio. At current exchange rates, the $4.7 million increase was offset by a $6.8 million translation effect into USD, including $5.4 million due to USD-GBP movements.

  • Revenue in China increased by $2.4 million or 69% at constant exchange rates, compared to the same period last year. This increase was mainly due to the contributions made by Yancheng joint venture and Zhumadian subsidiary, which were acquired on April 29, 2008 and July 23, 2008, respectively. The remainder of the increase came from a combination of rate and volume increases in the pre-existing operations in China.

  • Revenue in Chile increased by $2.1 million or 96% at constant exchange rates, compared to the same period last year. Servicomunal and Servilampa, which were acquired on June 27, 2008, contributed $1.5 million of the overall increase, and $0.6 million was contributed by the Company's pre-existing operations in Northern Chile and Santiago, mainly as a result of rate increases and higher volumes sold. At current exchange rates, the $2.1 million increase was offset by a $0.4 million translation effect into USD.

  • Revenue in South Africa increased by $0.4 million or 8% at constant exchange rates, compared to the same period last year, mainly as a result of a 10% rate increase implemented by the Nelspruit business and increases of 6% and 9% for water and sewerage services, respectively, implemented by Siza Water, all with effect from July 2008. At current exchange rates, the $0.4 million increase was offset by a similar amount due to translation effect into USD.

  • Revenue in Panama decreased by $0.4 million or 14%, compared to the same period last year, mainly as a result of $0.5 million revenue from a prior period recognized in the quarter ended June 2008 due to the client's late approval of a rate increase.

For the quarter ended June 30, 2009, EBITDA increased by $0.2 million or 2% at constant exchange rates, compared to the same period last year. Approximately $1.2 million of additional EBITDA was contributed by the acquisitions completed last year, offset principally by a $0.5 million EBITDA reduction in Panama due to the prior period revenue recognition explained above and $0.4 million additional corporate overhead. A majority of the EBITDA increase was contributed by the Company's operations in Chile (+$1.0 million) and China (+$0.6 million), offset by reductions in Panama (-$0.5 million), the U.K. (-$0.3 million) and Indonesia (-$0.2 million). The increased corporate overhead was mainly the result of increased costs of audit, tax advice and other consultancy services. At current exchange rates, the $0.2 million increase was offset by a $2.6 million translation effect into USD. Please read "Use of Non-GAAP Financial Measures" for a description of EBITDA.

Overall, net financial income and expense decreased by $2.8 million for the quarter ended June 30, 2009, essentially as a result of the indexation of the U.K. long-term debt facility by reference to the retail prices index.

For the quarter ended June 30, 2009, net profit was $6.5 million, or $0.21 per share, compared to net profit of $5.5 million, or $0.18 per share for the same period last year.

The effective tax rate incurred was 31.1% compared to 34.7% in the same period last year. During fiscal 2009 the Company communicated its intention to address aspects of the underlying inefficiencies within its tax structure. During the fourth quarter of 2009 the Company made significant progress towards achieving this, and these steps contributed to the decrease in the consolidated effective tax rate reported for the quarter ended June 30, 2009.

Commenting on the Company's first quarter results, Stephane Richer, Cascal Chief Executive Officer, stated, "This quarter represents the seventh consecutive quarter since our IPO in January 2008 where Cascal has delivered double digit year-on-year revenue growth at constant exchange rates. Our EBITDA margin of 35.1% demonstrates the high level of resilience that we have achieved with our portfolio of companies with significant progress being made in Chile offset by reduction in Indonesia and substantial stability everywhere else (subject to prior period effect in Panama). These operating results, coupled with reduced interest expense and lower effective tax rate, have made Cascal's Net Profit of $6.5 million the highest quarterly result ever achieved by the group. In addition to growing our business, we remain committed to the delivery of high quality, safe and reliable services, irrespective of any challenges global or individual economies may present."

As of June 30, 2009, the consolidated balance sheet shows cash and cash equivalents of $39.0 million, an improvement of $4.3 million during the quarter.

Recent Business Highlights

  • Effective June 26, 2009, the Company entered into an amendment and extension of its revolving credit and guarantee banking facility. The banking facility consisted of a $60 million revolving credit facility and a $10 million guarantee facility. The terms of the facility provided that the loan is revolving until June 30, 2011 and may be extended to June 30, 2012 should the parties agree. The facility was renewed under substantially the same terms and conditions with the exception of higher interest rate margin in line with current market trends.

  • On July 23, 2009, Ofwat, the UK regulator issued its Draft Determination of Rates for the UK water industry. For the Company's subsidiary, Bournemouth and West Hampshire Water, the draft determination includes real rate adjustments (i.e. before inflation) of +2.5%, +1.3%, -1.3%, -0.4% and +2.5% for the five years starting on April 1, 2010. The draft determination also provides for a capital investment of 43 million pounds Sterling for the period 2010-2015 compared to approximately 53 million pounds for the prior period 2005-2010 (expressed in 2007/08 prices).

  • On August 6, 2009, Cascal announced that a cash dividend of $0.09 per share was approved at its Annual General Meeting of shareholders held in Amsterdam, The Netherlands. The dividend is payable to shareholders of record on September 23, 2009, and will be paid on September 30, 2009. The shares become ex-dividend on September 21, 2009.
  • Panama - At meetings in Panama City on July 29-30, 2009, senior representatives of the recently elected government of Panama confirmed that they will attend diligently to allocate the funds needed to settle the circa $7 million arrears of accounts receivable owed to the Company's subsidiary Aguas de Panama. Within a week of the above meetings, the first step was completed with the National Economic Council (CENA) approving the $7 million requested. This is a very encouraging development and the Company understands that the final steps include clearance from the Cabinet and from the Budget Commission of the Assembly.

Conference Call

The Company will host a conference call at 9 a.m. Eastern Time/ 2 p.m. BST on August 11, 2009. On the call, Stephane Richer, CEO of Cascal, and Steve Hollinshead, CFO, will discuss the Company's results, and review operational highlights and other business developments. The Company invites you to participate on the call at the following telephone numbers: (877) 375-4189 (local), (404) 665-9923 (international), (0800) 032-3836 (UK Freephone). The access code for all callers is 22946032. The call will also be available via webcast at www.cascal.co.uk. Please allow extra time prior to the call to visit the site and to download any necessary software to listen to the Internet broadcast. An online archive of the webcast will be available on the Company's website for 30 days following the call. A replay of the call will be available from August 11, 2009 at 9.45 a.m., ET/2.45 p.m. BST through September 11, 2009 at 11.59 p.m. ET/ September 12, 2009 at 4.59 a.m. BST. To access the replay, please call (800) 642-1687 (local) or +1(706) 645-9291 (international) and enter the following code: 22946032.

About Cascal N.V.

Cascal provides water and wastewater services to its customers in seven countries: the United Kingdom, South Africa, Indonesia, China, Chile, Panama and The Philippines. Cascal's customers are predominantly homes and businesses representing a total population of approximately 4 million.

Forward-looking statements

This release contains forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995, including statements relating to the future of our operations in Panama. Such forward-looking statements are not guarantees of future performance. There are important factors, many of which are outside of our control, that could cause actual results to differ materially from those expressed or implied by such forward-looking statements including: general economic business conditions, unfavorable weather conditions, housing and population growth trends, changes in energy prices and taxes, fluctuations with currency exchange rates, changes in regulations or regulatory treatment, changes in environmental compliance and water quality requirements, availability and the cost of capital, the success of growth initiatives, acquisitions and our ability to successfully integrate acquired companies and other factors discussed in our filings with the Securities and Exchange Commission, including under Risk Factors in our Form 20-F for the fiscal year ended March 31, 2009, filed with the SEC on July 1, 2009. We do not undertake and have no obligation to publicly update or revise any forward-looking statement.

Use of Non-GAAP Financial Measures

In evaluating its business, the Company uses EBITDA as a supplemental measure of its operating performance. The Company defines EBITDA as earnings before interest, taxes, depreciation and amortization. The term EBITDA is not defined under generally accepted accounting principles, or GAAP, and is not a measure of operating income, operating performance or liquidity presented in accordance with GAAP. EBITDA has limitations as an analytical tool, and when assessing the Company's operating performance, investors should not consider EBITDA in isolation, or as a substitute for net income (loss) or other consolidated income statement data prepared in accordance with GAAP.


    Investor Contacts:
    KCSA Strategic Communications
    Jeffrey Goldberger / Yemi Rose
    +1 212.896.1249 / +1 212.896.1233
    jgoldberger@kcsa.com / yrose@kcsa.com



                         Consolidated Statements of Income

                             Three months ended    Three months ended
                                June 30, 2009         June 30, 2008
                                 Continuing
    Amounts, except shares and    and total  Continuing  Discontinued
    per share amounts, expressed operations  operations  operations    Total
    in thousands of USD           Unaudited  Unaudited    Unaudited  Unaudited

    Revenue                          40,895     42,956           -     42,956
    Operating Expenses
    Raw and auxiliary materials
     and other external costs        10,497     10,011           -     10,011
    Staff costs                       8,686      9,054           -      9,054
    Depreciation and amortization
     of intangible and tangible
     fixed assets and negative
     goodwill                         5,943      5,928           -      5,928
    Profit on disposal of
     intangible and tangible
     fixed assets                    (1,235)      (808)          -       (808)
    Other operating charges           7,373      7,177           -      7,177
                                     31,264     31,362           -     31,362
    Operating Profit                  9,631     11,594           -     11,594
    Net Financial Income and Expense
    Gain on disposal / termination
     of subsidiary.                       -          -           3          3
    Exchange rate results               252       (173)          -       (173)
    Interest income                     222        591           8        599
    Interest expense                   (432)    (3,182)         (1)    (3,183)
                                         42     (2,764)         10     (2,754)
    Profit before Taxation            9,673      8,830          10      8,840
    Taxation                         (3,011)    (3,067)          -     (3,067)
    Profit after Taxation             6,662      5,763          10      5,773
    Minority Interest                  (166)      (271)          -       (271)
    Net Profit                        6,496      5,492          10      5,502
    Earnings per share - Basic
     and Diluted                       0.21       0.18        0.00       0.18
    Weighted average number of
     shares - Basic and Diluted  30,566,007 30,566,007  30,566,007 30,566,007



    Revenue by segment

                                     Three      Three
                                     months     months
                                     ended      ended
                                    June 30,   June 30,
    Amounts expressed in              2009       2008
     thousands of USD              Unaudited  Unaudited
    -----------------------------  ---------  ---------
    United Kingdom                    18,870     24,198
    South Africa                       5,357      5,377
    Indonesia                          3,095      3,411
    China                              5,890      3,425
    Chile                              4,302      2,596
    Panama                             2,585      3,011
    The Philippines                      713        761
    Holding Companies                    677      1,043
    Less: Inter-segment sales           (594)      (866)
                                        ----       ----
    Continuing and total
     operations                       40,895     42,956
                                      ------     ------



    Revenue

    Dutch GAAP

                                      Three months
                   Three     Three       ended                   Percentage
                   months    months     June 30,     Change        change
                   ended     ended      2008 at     2008-2009     2008-2009
                  June 30,  June 30,    constant   at constant   at constant
    (Dollars in   2009 as   2008 as     exchange     exchange     exchange
     thousands)   reported  reported     rates        rates         rates
    -----------   --------  --------     -----        -----         -----
    United
     Kingdom       $18,870  $24,198      $18,763        $107          0.6%
    South Africa     5,357    5,377        4,961         396          8.0%
    Indonesia        3,095    3,411        2,958         137          4.6%
    China            5,890    3,425        3,482       2,408         69.2%
    Chile            4,302    2,596        2,193       2,109         96.2%
    Panama           2,585    3,011        3,011        (426)       (14.1)%
    The Philippines    713      761          684          29          4.2%
    Holding
     companies          83      177          135         (52)       (38.4)%
                       ---      ---          ---         ---       ------
    Total
     operations    $40,895  $42,956      $36,187      $4,708         13.0%
                   -------  -------      -------      ------         ----
    Exchange rate
     effect                                6,769
                                           -----
    Total after
     exchange
     rate effect   $40,895  $42,956      $42,956
    ------------   -------  -------      -------

Use of Non-GAAP Financial Measures - EBITDA

EBITDA represents net profit before interest expense/(income) and exchange rate results, taxation, depreciation and amortization of intangible and tangible fixed assets and negative goodwill, loss/(profit) on disposal of intangible and tangible fixed assets and minority interest. EBITDA is a non-GAAP measure and does not represent and should not be considered as an alternative to net profit or cash flow as determined under generally accepted accounting principles. We believe EBITDA facilitates operating performance comparisons from period to period. We believe EBITDA may facilitate company to company operating performance comparisons by backing out potential differences caused by variations in capital structures (affecting net interest expense), taxation and the age and book depreciation of facilities and equipment (affecting relative depreciation expense), which may vary for different companies for reasons unrelated to operating performance, and other non-recurring one-time items. We further believe that EBITDA is frequently used by securities analysts, investors and other interested parties in their evaluation of companies, many of which present an EBITDA measure when reporting their results.

EBITDA has limitations as an analytical tool, and you should not consider it either in isolation or as a substitute for analyzing our results as reported under Dutch GAAP. Some of these limitations are:

  • EBITDA does not reflect historical cash expenditures or future requirements for capital expenditures or contractual commitments;
  • EBITDA does not reflect changes in, or cash requirements for, our working capital needs;
  • EBITDA does not reflect our interest expense, or the cash requirements necessary to service interest or principal payments on our debt;
  • EBITDA does not reflect our tax expense or the cash requirements to pay our taxes;
  • although depreciation and amortization are non-cash charges, the assets being depreciated and amortized will often have to be replaced in the future, and EBITDA does not reflect any cash requirements of those replacements; and
  • other companies in our industry may calculate EBITDA differently, limiting its usefulness as a comparative measure.

Because of these limitations, EBITDA should not be considered as the primary measure of our operating performance or as a measure of discretionary cash available to us to invest in the growth of our business. The following is a reconciliation of net profit, the most directly comparable Dutch GAAP performance measure, to EBITDA.


    (Dollars in thousands)        Three months ended     Three months ended
                                       June 30, 2009          June 30, 2008
    ---------------------       --------------------- ----------------------
    Net profit
                                              $6,496                 $5,502
    Add:
    Interest (income)/expense and exchange
     rate results                                (42)                 2,757
    Gain on disposal / termination of
     subsidiary                                    -                     (3)
    Taxation                                   3,011                  3,067
    Depreciation and amortization of
     intangible and tangible fixed assets
     and negative goodwill                     5,943                  5,928
    Profit on disposal of  intangible and
     tangible fixed assets                    (1,235)                  (808)
    Minority interest
                                                 166                    271
                                                 ---                    ---
    EBITDA                                   $14,339                $16,714
                                             -------                -------
    Revenue
                                             $40,895                $42,956
                                             -------                -------
    EBITDA as a percentage of revenue           35.1%                  38.9%
                                                ----                   ----



                             Consolidated Balance Sheets

                                         June 30,    March 31,
    Amounts expressed in                   2009        2009
     thousands of USD                   Unaudited
    --------------------------          ---------    ---------
    Assets
    Fixed Assets
    Intangible fixed assets               44,320     42,860
    Tangible fixed assets                 446,966    397,593
    Financial fixed assets                 20,860     19,298
                                           ------     ------
                                          512,146    459,751
                                          -------    -------
    Current Assets
    Stocks                                  2,758      2,174
    Work in progress                        4,776      3,727
    Debtors                                69,356     51,350
    Cash at bank and in hand               38,970     34,678
                                           ------     ------
                                          115,860     91,929
                                          -------     ------
    Total Assets                          628,006    551,680
                                          -------    -------
    Shareholders' Equity & Liabilities
    Shareholders' equity                  134,468    118,214
    Minority shareholders' interest        34,989     35,080
                                           ------     ------
    Group Equity                          169,457    153,294
                                          -------    -------
    Negative goodwill                       1,196      1,210
    Provisions                             67,821     60,328
    Deferred revenue                       61,546     51,708
    Long term liabilities                 239,761    161,812
    Current liabilities                    88,225    123,328
                                           ------    -------
    Total Liabilities                     458,549    398,386
                                          -------    -------
    Total Shareholders' Equity
     and Liabilities                      628,006    551,680

SOURCE Cascal N.V.

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