Aladdin Knowledge Systems Ltd.

Condensed Consolidated Statements of Operations

(U.S. dollars, in thousands - except for per-share amount)

(Unaudited)

 

Three month period

ended

June 30,

 

Six month period

ended

June 30,

 

2008

2007

 

2008

 

2007

Revenues:

Software Security (DRM)

16,420

 

16,466

35,407

33,488

Enterprise Security

9,960

 

9,000

20,996

17,156

Total revenues

26,380

 

25,466

56,403

50,644

 

 

 

 

 

 

Cost of revenues

6,256

 

5,843

13,982

11,252

Gross profit

20,124

 

19,623

42,421

39,392

 

 

 

 

 

 

Research & development

6,679

 

4,585

12,944

9,174

Selling & marketing

9,751

 

7,917

19,248

15,994

General & administrative

4,211

 

3,370

8,205

6,765

Total operating expenses

20,641

 

15,872

 

40,397

 

31,933

 

 

 

 

 

 

Operating income (loss)

(517)

 

3,751

2,024

7,459

Financial income, net

284

 

1,042

997

2,047

Other income

-

 

5

613

14

Income (loss) before taxes

(233)

 

4,798

3,634

9,520

 

 

 

 

 

 

Taxes on income

(50)

 

770

450

1,512

Income (loss) before equity in loss of an affiliate

and non-controlling interest

(183)

 

4,028

 

 

3,184

 

 

8,008

 

 

 

 

 

 

Equity in loss of an affiliate

-

 

149

(68)

261

Income (loss) before non-controlling interest

(183)

 

3,879

 

3,116

 

7,747

Non-controlling interest

327

 

-

693

-

Net income

144

 

3,879

3,809

7,747

 

 

 

 

 

 

Basic earnings per share

0.01

 

0.27

0.27

0.53

Diluted earnings per share

0.01

 

0.26

0.27

0.52

 

 

 

 

 

 

Weighted average number of shares outstanding for Basic EPS

13,882

 

14,493

 

13,874

 

14,590

Weighted average number of shares outstanding for Diluted EPS

14,196

 

14,914

 

 

14,212

 

 

14,962

 


 

Aladdin Knowledge Systems Ltd.

Condensed Consolidated Balance Sheets

(U.S. dollars, in thousands)

(Unaudited)

 

June 30,

2008

December 31,

2007

 

 

Assets

 

 

 

 

 

Current assets:

 

 

Cash & cash equivalents

90,934

77,209

Marketable securities

3,577

13,127

Investment in other companies

2,336

4,423

Trade receivables, net of allowance for doubtful accounts

16,947

16,918

Other accounts receivable

6,634

7,061

Inventories

12,311

8,763

 

 

 

Total current assets

132,739

127,501

 

 

 

Severance pay fund

4,903

3,853

 

 

 

Fixed assets, net

7,276

6,501

 

 

 

Other long-term assets, net

20,528

12,195

 

 

 

Total Assets

165,446

150,050

 

 

 

 

 

 

Liabilities and Shareholders' Equity

 

 

 

 

 

Current liabilities:

 

 

Trade payables

8,414

8,236

Deferred revenues

6,681

6,635

Other current liabilities

10,606

8,583

 

 

 

Total current liabilities

25,701

23,454

 

 

 

Accrued severance pay

6,370

4,802

 

 

 

Other long-term liabilities

3,354

2,564

 

 

 

Non-controlling interest

5,712

-

 

 

 

Shareholders' Equity

124,309

119,230

 

 

 

Total Liabilities and Shareholders' Equity

165,446

150,050

Aladdin Knowledge Systems Ltd.

Condensed Consolidated Statement of Cash Flows

(U.S. dollars, in thousands)

(Unaudited)

 

Three month period

ended

June 30,

Six month period

ended

June 30,

 

2008

2007

2008

2007

Cash flow from operating activities:

 

 

 

 

 

 

 

 

 

Net income

144

3,879

3,809

7,747

Adjustment to reconcile net income to net cash provided by operating activities:

 

 

 

 

Depreciation and amortization

769

990

1,265

1,649

Increase (decrease) in trade and other receivables, net

2,007

(720)

 

1,185

 

(1,752)

Increase in inventory

(1,013)

(190)

(2,284)

(383)

Increase (decrease) in trade payables and accrued liabilities

(567)

578

 

(201)

 

188

Other adjustments

(774)

44

(1,014)

1,062

Net cash provided by operating activities

566

4,581

 

2,760

 

8,511

 

 

 

 

 

Cash flow from investing activities:

 

 

 

 

Purchase of property and equipment, net

(667)

(1,161)

 

(1,142)

 

(1,798)

Proceeds from sale of property and equipment

-

16

-

29

Investment in available-for-sale marketable securities

-

(13,728)

-

(34,356)

Proceeds from sale of available-for-sale marketable securities

5,357

14,210

9,561

35,210

Investment in other companies

-

(245)

(203)

(495)

Investment in other assets

(236)

-

(236)

-

Proceeds from return on investment in other companies

-

-

2,904

-

Net cash provided by (used in) investing activities

4,454

(908)

 

10,884

 

(1,410)

Cash flow from financing activities:

 

 

 

 

 

 

 

 

 

Proceeds from exercise of options

36

312

185

398

Loan Payments

-

-

(250)

-

Purchase of treasury shares

-

(9,983)

-

(9,983)

Net cash provided by (used in) financing activities

36

(9,671)

(65)

-

 

 

 

 

 

Effect of exchange rate on cash and cash equivalents

(166)

18

 

146

 

9

 

 

 

 

 

Increase (decrease) in cash and cash equivalents

4,890

(5,980)

 

13,725

 

(2,476)

 

 

 

 

 

Cash and cash equivalents at the beginning of the period

86,044

43,239

77,209

39,734

Cash and cash equivalents at the end of the period

90,934

37,259

90,934

37,259

Aladdin Knowledge Systems Ltd.

Supplementary Financial Information

Reconciliation of GAAP Financial Information to Non-GAAP

(U.S. dollars, in thousands - except for per-share amount)

(Unaudited)

 

Quarter ended June 30

 

Six month period ended June 30

 

 

GAAP 2008

SFAS 123R adjustments


Non-GAAP 2008

Non-GAAP 2007

 

 

 

GAAP

2008

 

 

 

SFAS 123R

adjustments

 

 

 

Non-GAAP 2008

 

 

 

Non-GAAP 2007

 

(Unaudited)

 

 

 

 

Revenues:

 

 

 

 

 

 

 

 

Software Security (DRM)

16,420

 

16,420

16,466

35,407

 

35,407

33,488

Enterprise Security

9,960

 

9,960

9,000

20,966

 

20,966

17,156

Total Revenues

26,380

 

26,380

25,466

56,403

 

56,403

50,644

 

 

 

 

 

 

 

 

 

Cost of revenues

6,256

18

6,238

5,833

 

13,982

 

38

 

13,944

 

11,252

Gross profit

20,124

(18)

20,142

19,633

 

42,421

 

(38)

 

42,459

 

39,392

 

 

 

 

 

 

 

 

 

Research & development

6,679

149

6,530

4,431

12,941

276

12,668

8,939

Selling & marketing

9,751

145

9,606

7,818

 

19,248

 

297

 

18,951

 

15,787

General & administrative

4,211

91

4,120

3,213

 

8,205

 

174

 

8,031

 

6,642

Total operating expenses

20,641

385

20,256

15,462

 

40,397

 

747

 

39,650

 

31,368

 

 

 

 

 

 

 

 

 

Operating income (loss)

(517)

(403)

(114)

4,171

2,024

(785)

2,809

8,024

Financial income, net

284

 

284

1,042

997

 

997

2,048

Other income

-

 

 

5

613

 

613

14

 

 

 

 

 

 

 

 

 

Income (loss) before taxes

(233)

(403)

170

5,218

3,634

(785)

4,419

10,086

Taxes on income

(50)

 

(50)

770

450

 

450

1,512

 

 

 

 

 

 

 

 

 

Income (loss) before equity in loss of an affiliate

(183)

(403)

220

4,448

 

3,184

 

(785)

 

3,969

 

8,574

Equity in loss of an affiliate

-

 

-

149

(68)

 

(68)

(261)

Income (loss) before non-controlling interest

(183)

 

220

-

 

3,116

 

 

3,901

 

8,313

Non-controlling interest

327

 

327

-

693

693

-

Net income

144

(403)

547

4,597

 

3,809

 

(785)

 

4,594

 

8,313

Basic earnings per share

0.01

 

0.04

0.32

0.27

 

0.33

0.57

Diluted earnings per share

0.01

 

0.04

0.31

0.27

 

0.32

0.56

Weighted average number of shares outstanding for Basic EPS

13,882

 

13,882

14,493

 

 

 

13,874

 

 

 

 

13,874

 

 

 

14,590

Weighted average number of shares outstanding for Diluted EPS

14,196

 

14,196

14,914

 

 

 

14,212

 

 

 

 

14,212

 

 

 

14,962