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Brush Engineered Materials Inc. Announces Third Quarter Financial Results

10/23/2003

CLEVELAND, Oct 23, 2003 (BUSINESS WIRE) -- Brush Engineered Materials Inc. (NYSE:BW) today reported a net loss of $3.1 million on sales of $94.2 million for the third quarter of 2003 versus a net loss of $2.9 million on sales of $93.5 million for the third quarter of 2002. Diluted earnings per share was a loss of $0.18 for the third quarter of 2003, unchanged from 2002.

The third quarter was positively affected by improved margins and lower overhead costs. Gross margin improved by $2.4 million in the quarter compared to the prior year. As a percent of sales, gross margin grew 2.4% in the quarter compared to the prior year. The loss before income taxes for the quarter improved by 39% or $1.8 million compared to the third quarter of 2002. However, the third quarter 2002 pre-tax loss included a $2.0 million benefit resulting from a favorable court ruling which enabled the Company to increase the recovery portion on insured legal claims that were previously subject to apportionment. Absent this benefit, the pre-tax improvement for the quarter would have been $3.8 million or 57%.

For the first nine months of 2003 the Company reported a net loss of $6.0 million or $0.36 per share diluted on sales of $295.5 million versus a net loss of $8.8 million or $0.53 per share diluted on sales of $283.8 million. The loss before income taxes year to date improved by 62% or $8.8 million over the same period last year.

The Company's diluted net loss per share comparison to the prior year is affected by its accounting for income taxes. In the fourth quarter of 2002, in accordance with SFAS No. 109, "Accounting for Income Taxes", the Company recorded a $19.9 million charge as part of income tax expense in 2002 to establish a valuation allowance for substantially all of its net deferred tax assets in recognition of uncertainty regarding full realization. The Company intends to maintain a valuation allowance on the net deferred tax assets until a realization event occurs to support reversal of all or a portion of the reserve. Therefore, the Company's third quarter and year-to-date results include a tax provision of $0.2 million and $0.6 million, respectively, for certain foreign, state and local taxes but do not include a federal tax provision. In the third quarter and first nine months of 2002 a tax benefit of $1.8 million and $5.5 million, respectively, was recorded which reduced the net loss in those periods.

Debt

The Balance Sheet debt at the end of the third quarter was reduced by $5.5 million and $12.0 million, respectively, from the end of the second quarter 2003 and December 31, 2002. As reported earlier, the Company is continuing to examine several refinancing alternatives. At this time the Company anticipates concluding on the assessment of the alternatives prior to December 31, 2003.

Business Segment Reporting

Metal Systems Group

The Metal Systems Group consists of Alloy Products, Technical Materials, Inc. (TMI) and Beryllium Products.

The Metal Systems Group's third quarter sales of $54.1 million were down 5% from third quarter 2002 sales of $57.0 million. Year-to-date sales of $176.0 million were about flat with sales of $176.4 million for the first nine months of 2002.

The third quarter 2003 operating loss for the Metal Systems Group of $8.0 million improved by $2.0 million over the $10.0 million operating loss for the third quarter of 2002. The operating loss for the first nine months of 2003 of $14.2 million improved by $9.3 million over the same period last year.

Alloy Products' 2003 third quarter sales of $36.8 million were down 3% from third quarter 2002 sales. Year-to-date sales of $119.3 million were up 2% over the same period last year. Weakness in the domestic market for Alloy Products was offset by strength from the computer and appliance markets, especially in Southeast Asia. In addition, there continues to be signs of strengthening in the oil and gas and aerospace market sectors. Alloy Products is also experiencing a favorable product mix with an increase in sales of its higher beryllium-containing alloys.

TMI's third quarter sales of $9.1 million and year-to-date sales of $31.7 million were down 16% and 9%, respectively, over the same periods last year. While markets remained soft during the third quarter, recently, TMI is experiencing some strength in the automotive electronics, computer and semiconductor markets. It is anticipated that this recent trend will continue through the fourth quarter of 2003.

Beryllium Products' third quarter sales of $8.2 million are flat with third quarter 2002 sales. The flat sales in the third quarter are due primarily to short-term defense program delays. Sales for the first nine months of 2003 were $25.0 million, up approximately 2% above the same period last year. Beryllium Products has been experiencing an increased demand for its AlBeMet(R) materials and recently announced that its beryllium materials have been chosen for the mirrors on NASA's James Webb Space Telescope. The Webb Telescope mirrors will add approximately $15 million of sales over the next three years.

Microelectronics Group

The Microelectronics Group includes Williams Advanced Materials Inc. (WAM) and Electronic Products.

The Microelectronics Group's sales for the third quarter of 2003 of $39.4 million were up 15% over the third quarter of 2002. Sales for the first nine months of 2003 of $115.3 million were up 13% over the first nine months of 2002. Operating profit for the third quarter was $3.8 million, up $2.5 million over the third quarter of 2002. Operating profit for the first nine months of $9.8 million was up $4.8 million over the first nine months of 2002.

WAM's third quarter 2003 sales of $31.9 million were up 18% above third quarter 2002 sales of $27.1 million. Year-to-date sales of $92.1 million were up 15% above the same period last year. It is anticipated that WAM's broad market and product diversity will continue to provide stable revenue through the remainder of 2003. As a leading worldwide supplier to the digital versatile disc market, the seasonal holiday volume buildup should favorably impact fourth quarter 2003 revenue. In addition, WAM has experienced recent strength from the wireless telecommunications handset market for its thin film and traditional electronic packaging products.

Electronic Products' 2003 third quarter sales of $7.5 million and year-to-date sales of $23.2 million were up 4% as compared to both periods last year.

Outlook

The Company noted that while there are indications of a strengthening in the end-use markets it serves, forecasting future sales levels remains a challenge due to short lead times and mixed domestic economic conditions. Order entry in September and thus far in October has been encouraging but the lack of visibility across the Company's major markets makes it difficult to identify if this strength will continue through the remainder of the quarter. At this time, it is expected that fourth quarter 2003 sales will be 3 to 8% greater than the prior year fourth quarter sales of $89 million.

Chairman's Comments

Commenting on the results, Gordon D. Harnett, Chairman, President and Chief Executive Officer, stated, "We continued to make improvements during the quarter in our manufacturing operations through our Lean Six Sigma manufacturing efforts. We remain focused on several initiatives aimed at sales growth, broadening product breadth and diversifying our end-use markets as keys to improving profitability."

Forward-looking Statements

Portions of the content set forth in this document that are not statements of historical or current facts are forward-looking statements. The Company's actual future performance may materially differ from that contemplated by the forward-looking statements as a result of a variety of factors. These factors include, in addition to those mentioned elsewhere herein:

	   --  The condition of the markets which the Company serves, whether
        defined geographically or by segment, with the major market
        segments being telecommunications and computer, optical media,
        automotive electronics, industrial components, aerospace and
        defense and appliance.


	   --  Actual sales in the fourth quarter 2003.


	   --  Changes in product mix and the financial condition of
        particular customers.


	   --  The Company's success in implementing its strategic plans and
        the timely and successful completion of any capital expansion
        projects.


	   --  The availability of adequate lines of credit and the
        associated cost and interest rates.


	   --  Other financial factors, including tax rates, exchange rates,
        pension costs, energy costs and the cost and availability of
        insurance.


	   --  Changes in government regulatory requirements and the
        enactment of new legislation that impacts the Company's
        obligations.


	   --  The conclusion of pending litigation matters in accordance
        with the Company's expectation that there will be no material
        adverse effects.

Brush Engineered Materials Inc. is headquartered in Cleveland, Ohio. The Company, through its wholly-owned subsidiaries, supplies worldwide markets with beryllium products, alloy products, electronic products, precious metal products, and engineered material systems.

                    Brush Engineered Materials Inc.

                          Digest of Earnings

                          September 26, 2003


                                               2003          2002
                                          ------------- -------------

Third Quarter 2003

   Net Sales                               $94,156,000   $93,481,000


   Net Loss                                ($3,060,000)  ($2,906,000)


   Share Earnings  - Basic                      ($0.18)       ($0.18)

   Average Shares - Basic                   16,563,098    16,558,417

   Share Earnings  - Diluted                    ($0.18)       ($0.18)

   Average Shares - Diluted                 16,563,098    16,558,417


Year-to-date

   Net Sales                              $295,479,000  $283,812,000


   Net Loss                                ($6,039,000)  ($8,788,000)


   Share Earnings  - Basic                      ($0.36)       ($0.53)

   Average Shares - Basic                   16,562,559    16,557,026

   Share Earnings  - Diluted                    ($0.36)       ($0.53)

   Average Shares - Diluted                 16,562,559    16,557,026



Consolidated Balance Sheets
(Unaudited)

                                                   Sept. 26, Dec. 31,
(Dollars in thousands)                                2003      2002
----------------------------------------------------------------------
Assets
Current Assets
   Cash and cash equivalents                         $4,804    $4,357
   Accounts receivable                               56,922    47,543
   Inventories                                       88,034    94,324
   Prepaid expenses                                   4,626     9,766
   Deferred income taxes                                757       244
                                                   --------- ---------
        Total Current Assets                        155,143   156,234

Other assets                                         25,576    25,629
Long-term deferred income taxes                         242       472

Property, Plant and Equipment                       482,053   476,283
   Less allowances for depreciation,
     depletion and impairment                       339,568   323,739
                                                   --------- ---------
                                                    142,485   152,544

                                                   --------- ---------
                                                   $323,446  $334,879
                                                   ========= =========

Liabilities and Shareholders' Equity
Current Liabilities
   Short-term debt                                  $39,262   $27,235
   Accounts payable                                  15,770    15,129
   Other liabilities and accrued items               35,250    30,439
   Income taxes                                       1,046       786
                                                   --------- ---------
        Total Current Liabilities                    91,328    73,589

Other Long-Term Liabilities                          15,831    17,459
Retirement and Post-employment Benefits              50,506    48,518
Long-term Debt                                       12,185    36,219
Minority interest in subsidiary                          48         -

Shareholders' Equity                                153,548   159,094
                                                   --------- ---------
                                                   $323,446  $334,879
                                                   ========= =========


See notes to consolidated financial statements.



Consolidated Statements of Income
(Unaudited)

(Dollars in thousands    Third Quarter Ended      Nine Months Ended
 except share and per   Sept. 26,   Sept. 27,   Sept. 26,   Sept. 27,
 share amounts)            2003        2002        2003        2002
----------------------------------------------------------------------

Net sales                 $94,156     $93,481    $295,479    $283,812
     Cost of sales         79,786      81,466     245,132     246,473
                       ----------- ----------- ----------- -----------
Gross Margin               14,370      12,015      50,347      37,339
     Selling, general
      and administrative
      expenses             14,299      13,986      48,208      46,134
     Research and
      development
      expenses                998       1,003       3,034       3,177
     Other-net              1,455         952       2,594          20
                       ----------- ----------- ----------- -----------
Operating Loss             (2,382)     (3,926)     (3,489)    (11,992)
     Interest expense         490         776       1,933       2,275
                       ----------- ----------- ----------- -----------
Loss before income
 taxes                     (2,872)     (4,702)     (5,422)    (14,267)
     Minority Interest         (2)          -         (24)          -
     Income taxes             190      (1,796)        641      (5,479)
                       ----------- ----------- ----------- -----------

Net Loss                  $(3,060)    $(2,906)    $(6,039)    $(8,788)
                       =========== =========== =========== ===========

Per Share of Common
 Stock:    Basic           $(0.18)     $(0.18)     $(0.36)     $(0.53)

Weighted average
 number of common shares
 outstanding           16,563,098  16,558,417  16,562,559  16,557,026


Per Share of Common
 Stock:    Diluted         $(0.18)     $(0.18)     $(0.36)     $(0.53)

Weighted average
 number of common shares
 outstanding           16,563,098  16,558,417  16,562,559  16,557,026


See notes to consolidated financial statements.


Consolidated Statements of Cash Flows
(Unaudited)
                                                    Nine Months Ended
                                                   Sept. 26, Sept. 27,
(Dollars in thousands)                                 2003      2002
----------------------------------------------------------------------

Net Loss                                             ($6,039) ($8,788)
Adjustments to Reconcile Net Loss to Net Cash
 Provided From Operating Activities:
  Depreciation, depletion and amortization            15,562   15,484
  Decrease (Increase) in accounts receivable          (8,919)  (3,936)
  Decrease (Increase) in inventory                     7,142   17,131
  Decrease (Increase) in prepaid and other current
   assets                                              5,169    1,434
  Increase (Decrease) in accounts payable and
   accrued expenses                                    3,292   (2,070)
  Increase (Decrease) in interest and taxes payable      230   (2,503)
  Increase (Decrease) in deferred income taxes            73     (283)
  Increase (Decrease) in other long-term
   liabilities                                           140   (5,667)
  Other - net                                          1,421    1,008
                                                     -------- --------
          Net Cash Provided From Operating
           Activities                                 18,071   11,810


Cash Flows from Investing Activities:
  Payments for purchase of property, plant and
   equipment                                          (4,760)  (3,899)
  Payments for mine development                         (137)     (58)
  Proceeds from sale of property, plant and
   equipment                                              34      140
                                                     -------- --------
                   Net Cash (Used in) Investing
                    Activities                        (4,863)  (3,817)

Cash Flows from Financing Activities:
  Repayment of short-term debt                       (10,729) (10,633)
  Proceeds from issuance of long-term debt             2,000   12,000
  Repayment of long-term debt                         (4,034) (13,000)
                                                     -------- --------
                   Net Cash (Used in) Financing
                    Activities                       (12,763) (11,633)
Effects of Exchange Rate Changes                           2     (159)
                                                     -------- --------
                Net Change in Cash and Cash
                 Equivalents                             447   (3,799)
            Cash and Cash Equivalents at Beginning
             of Period                                 4,357    7,014
                                                     -------- --------
             Cash and Cash Equivalents at End of
              Period                                  $4,804   $3,215
                                                     ======== ========

See notes to consolidated financial statements.


Notes to Consolidated Financial Statements
(Unaudited)

Note A - Accounting Policies

In management's opinion, the accompanying consolidated financial
statements contain all adjustments necessary to present fairly the
financial position as of September 26, 2003 and December 31, 2002 and
the results of operations for the three and nine month periods ended
September 26, 2003 and September 27, 2002. All of the adjustments were
of a normal and recurring nature.


Note B - Inventories

                                                    Sept. 26, Dec. 31,
(Dollars in thousands)                                 2003     2002
---------------------------------------------------------------------

Principally average cost:
  Raw materials and supplies                        $25,088  $22,572
  In process                                         64,525   65,809
  Finished goods                                     23,655   29,522
                                                    -------- --------
     Gross inventories                              113,268  117,903

Excess of average cost over LIFO
   Inventory value                                   25,234   23,579
                                                    -------- --------
   Net inventories                                  $88,034  $94,324
                                                    ======== ========


Notes to Consolidated Financial Statements
(Unaudited)


Note C - Comprehensive Loss

The reconciliation between Net Loss and Comprehensive Loss for the
three and nine month periods ended September 26, 2003 and September
27, 2002 is as follows:


                   Third Quarter Ended    Nine Months Ended
                  Sept. 26,   Sept. 27,   Sept. 26, Sept. 27,
(Dollars in
 thousands)           2003         2002      2003      2002
------------------------------------------------------------

 Net Loss          $(3,060)     $(2,906)  $(6,039)  $(8,788)

 Cumulative
  Translation
  Adjustment           344         (118)      274       627

 Change in the Fair Value
  of Derivative
  Financial
  Instruments        2,031       (1,790)      131    (4,957)
                  --------- ------------ --------- ---------

 Comprehensive
  Loss               $(685)     $(4,814)  $(5,634) $(13,118)
                  ========= ============ ========= =========


 Note D - Segment Reporting

                    Metal      Micro-      Total      All
 (Dollars in       Systems   Electronics  Segments   Other     Total
  thousands)
----------------------------------------------------------------------
 Third Quarter 2003
 ------------------
 Revenues from
  external
  customers        $54,074      $39,355   $93,429      $727   $94,156

 Intersegment
  revenues             572          233       805     3,071     3,876

 Profit (loss)
  before interest
  and taxes         (8,036)       3,804    (4,232)    1,850    (2,382)


 Third Quarter 2002
 ------------------
 Revenues from
  external
  customers        $56,966      $34,269   $91,235    $2,246   $93,481

 Intersegment
  revenues             894          444     1,338     3,275     4,613

 Profit (loss)
  before interest
  and taxes         (9,975)       1,290    (8,685)    4,759    (3,926)


 First Nine
  Months 2003
 -------------
 Revenues from
  external
  customers       $175,951     $115,316  $291,267    $4,212  $295,479

 Intersegment
  revenues           2,290          751     3,041    10,725    13,766

 Profit (loss)
  before interest
  and taxes        (14,235)       9,814    (4,421)      932    (3,489)


 First Nine
  Months 2002
 ------------
 Revenues from
  external
  customers       $176,420     $102,295  $278,715    $5,097  $283,812

 Intersegment
  revenues           2,261        1,401     3,662     9,907    13,569

 Profit (loss)
  before interest
  and taxes        (23,574)       4,959   (18,615)    6,623   (11,992)

SOURCE: Brush Engineered Materials Inc.

Brush Engineered Materials Inc.
Investors: Michael C. Hasychak, 216-383-6823
Media: Patrick S. Carpenter, 216-383-6835
http://www.beminc.com

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