Delcam PLC

LSE: DLC
Aug 28, 2008 02:00 ET

Half-yearly report

TIDM: DLC
28 August 2008
                                            DELCAM PLC
                                                 
                                    ("Delcam" or "the Company")
                                                 
                                         Half Year Report
                                For the six months to 30 June 2008
                                                 
    *       Record half-year sales of £16.9m (2007: £14.5m) - reflecting benefits of acquisitions of
            additional software ranges
    
    *       Pre-tax profit rose by 13% to £1.42 million (2007: £1.26 million)

    *       Recurring maintenance revenues increased by 16% to £5.1m (2007: £4.4m)
    
    *       Balance sheet remains strong with net cash of £6.4m at 30 June 2008

    *       Interim dividend increased by 8% to 1.35p (2007: 1.25p)
    
    *       Continued high level of investment in software R&D, £4.5m in the period
    
    *       Independent industry analysts, CIMdata, confirms Delcam's position as largest specialist
            supplier of Numerical Control ("NC") software and services

    *       Board remains positive about long term prospects


Peter Miles, Chairman, commented,

"I am pleased to report encouraging results for the first half of the year to 30 June 2008,
despite a backdrop of increasing global economic uncertainty. These results include a new sales
record for a six-month period.

While we remain optimistic of continuing good progress this year, the worsening global economic
uncertainty makes it harder than usual to predict with certainty how well the Company will perform
in the second half.

However, the quality of our software product offering and the spread of our activities across a
range of manufacturing industries and geographic territories will help to underpin our
performance. Looking further ahead, we continue to view long term prospects for the Company
positively."

Enquiries:
Website: www.delcam.com

Delcam plc         Hugh Humphreys, Managing Director               T: 0121 683 1000
                   Kulwant Singh, Finance Director                 
                   
Biddicks           Katie Tzouliadis                                T: 020 7448 1000

Brewin Dolphin     Neil Baldwin                                    T: 0845 270 8612

Chairman's Statement

I am pleased to report encouraging results for the first half of the year to 30 June 2008, despite
a backdrop of increasing global economic uncertainty. These results include a new sales record for
a  six-month period. They demonstrate the benefits of the strategy we have been pursuing over  the
last  three years to acquire complementary software ranges which enhance our product offering  and
which we can leverage through our international distribution network. The results also reflect the
benefit  of our investment in research and development which helps to ensure that our software  is
industry-leading in our chosen areas.

Financial Highlights

Sales  for  the six months to 30 June 2008 increased by 17% to £16.9 million compared  with  £14.5
million  in  the first half of last year. Profit before tax for the period rose by  13%  to  £1.42
million against £1.26 million.  With net cash inflow from operating activities of £1.3 million  in
the  first  six  months, the balance sheet remains robust with net cash of £6.4 million  excluding
finance leases of £0.6 million.

The  Company  continues  to  increase its investment in product  development,  with  £4.5  million
invested in R&D over the period compared with £4.1 million in the first half of 2007. I am pleased
to  highlight  the continuing growth in the Company's recurring maintenance revenues,  which  have
increased by 16% to £5.1 million from £4.4 million last year.

Dividend
We  propose to raise our interim dividend payment from 1.25p in 2007 to 1.35p.  This will be  paid
on 26 September 2008 to shareholders on the Register as at 5 September 2008.

Board changes
To  meet the needs of our current growth and to plan for the future, a number of changes have been
made  to  the  plc  Board during the period.  Clive Martell has been given  an  expanded  role  as
Operations Director and two additional appointments have been made; Bart Simpson, in a new role as
Commercial  Director,  and  Steve Hobbs, Development Director responsible  for  our  manufacturing
products.

In  addition,  we  have expanded our Operating Board with the addition of Chris  Edwards,  who  is
responsible  for European Business Development, and Glenn McMinn, who is President  of  our  North
American operations based in Salt Lake City.

Review
I  am  pleased  to report sales growth across the full range of Delcam products. Our  strategy  to
expand  the  sales  of  FeatureCAM  and PartMaker, acquired in  2005  and  2006  respectively,  is
continuing to show results.

Sales  growth  has  continued  in our European subsidiaries, with  Germany  and  Italy  performing
especially strongly.

Sales  in the emerging territories of Brazil, Russia, India and China did well increasing by  28%.
We  have  seen a good recovery by our joint venture in Korea after its disappointing results  last
year.  By contrast, the results from Japan and Australia have been below expectations.

Our  business in North America has remained steady despite the worsening economic conditions  over
the  period.  While  US  sales in our traditional toolmaking market are still  being  affected  by
continuing  problems  in the local automotive industry, this has been balanced  by  our  increased
focus on new markets, especially in the medical and aerospace sectors.

We  have made good progress in the shoe industry following our acquisition, at the end of 2006, of
the  Crispin  range  of footwear design and manufacture software. The software has  broadened  our
offering  within  this marketplace, as well as added to our customer base, and  makes  Delcam  the
leading supplier of product development software to the footwear industry.

During  the  period, we continued to make significant investments in our research and  development
activities.  As we have demonstrated, this will benefit future sales of our software  as  well  as
supporting  our  maintenance revenues.  We expect the resulting products to extend our  leadership
within our established markets, whilst also creating new opportunities for us, particularly in the
medical and the metrology industries.

A  key element of the Delcam business model is the strong technical support we are able to provide
to  our  customers and we have increased significantly the levels of training being given  to  our
worldwide sales and support channel. This will help to support both the sales of new software  and
on-going customer maintenance contract income.

Our  Professional Services Group continues to work closely with the Tooling Services  Division  to
provide process development and pre-production manufacturing services.  These services continue to
be  used  mainly  by  the aerospace industry but we are also seeing new business  from  the  power
generation sector.

We  are  pleased  that  the latest industry rankings, published by independent  global  consulting
analysts,  CIMdata,  show that we have maintained our position as the world's  leading  specialist
supplier of NC software and services.

Outlook
While  we  remain optimistic of continuing good progress this year, the worsening global  economic
uncertainty makes it harder than usual to predict with certainty how well the Company will perform
in the second half.  However, we believe that the quality of our software product offering and the
spread  of  our  activities across a range of manufacturing industries and geographic  territories
will  help  to underpin our performance. Indeed, increased competitive pressures on our  customers
are  often the driver for their purchases of Delcam's products in order to improve the performance
and efficiency of their own products and manufacturing processes.

Looking further ahead, we continue to view long term prospects for the Company positively.

Peter Miles
Chairman
28 August 2008







                                   CONSOLIDATED INCOME STATEMENT

                                                                       Six months       Six months        Year to
                                                                      to 30/06/08      to 30/06/07       31/12/07
                                                           Notes            £'000            £'000          £'000
                                                                      -------------------------------------------
CONTINUING OPERATIONS                                                                               
Revenue                                                        1           16,902           14,504         29,707
Cost of sales                                                             (5,437)          (4,425)       (10,234)
                                                                      -------------------------------------------
Gross profit                                                               11,465           10,079         19,473
                                                                      -------------------------------------------
Other operating expenses                                                 (10,148)          (8,858)       (17,831)
                                                                      -------------------------------------------
Operating profit                                                            1,317            1,221          1,642
                                                                      -------------------------------------------
Share of associates' operating (loss)/profit                              (56)             (34)              3
Net finance income                                                            159               71            503
                                                                      -------------------------------------------
Profit before tax                                                           1,420            1,258          2,148
                                                                      -------------------------------------------
Tax                                                            5            (281)            (204)          (401)
                                                                      -------------------------------------------
Profit for the period from continuing operations                            1,139            1,054          1,747
                                                                      -------------------------------------------
                                                                                                    
Attributable to                                                                                     
Equity holders of the parent company                                        1,148            1,073          1,778
Equity minority interests                                                     (9)             (19)           (31)
                                                                      -------------------------------------------
                                                                            1,139            1,054          1,747
                                                                      -------------------------------------------
Earnings per share                                                                                  
From continuing operations                                                                          
Basic                                                          2            14.9p            16.1p          24.6p
Diluted                                                        2            14.5p            15.9p          24.6p



                                    CONSOLIDATED BALANCE SHEET

                                                                           As at          As at           As at
                                                                        30/06/08       30/06/07        31/12/07
                                                        Notes              £'000          £'000           £'000
                                                                        ---------------------------------------
Non-current assets                                                                               
Goodwill                                                                   2,261          2,124           2,259
Other intangible assets                                                    2,056          1,819           1,944
Property, plant & equipment                                            7,027          6,437           7,186
Investment in associates                                                     628            759             689
Other investments                                                             26             26              26
Deferred tax asset                                                             0            175               0
                                                                        ---------------------------------------
                                                                          11,998         11,340          12,104
                                                                        ---------------------------------------
Current assets                                                                                                
Inventories                                                                  206            222             421
Trade and other receivables                                                8,674          7,538           7,437
Cash and cash equivalents                                     3            8,130          7,135           7,717
                                                                        ---------------------------------------
                                                                          17,010         14,895          15,575
                                                                        ---------------------------------------
                                                                                                              
Total assets                                                              29,008         26,235          27,679
                                                                        ---------------------------------------
                                                                                                              
Current liabilities                                                                                           
Trade and other payables                                                 (5,646)        (4,646)         (5,279)
Current tax liabilities                                                    (270)          (132)           (237)
Borrowings                                                               (1,525)          (334)           (941)
Deferred income                                                          (2,570)        (2,021)         (2,324)
                                                                        ---------------------------------------
                                                                        (10,011)        (7,133)         (8,781)
                                                                        ---------------------------------------
                                                                                                              
Net current assets                                                         6,999          7,762           6,794
                                                                        ---------------------------------------
                                                                                                              
Non-current liabilities                                                                                       
Retirement benefit obligation                                                  0          (486)               0
Deferred tax liabilities                                                   (583)        (1,008)           (583)
Borrowings                                                                 (833)          (874)         (1,453)
Deferred income                                                             (61)              0            (63)
                                                                        ---------------------------------------
                                                                         (1,477)        (2,368)         (2,099)
                                                                        ---------------------------------------
                                                                                                              
Total liabilities                                                       (11,488)        (9,501)        (10,880)
                                                                        ---------------------------------------
                                                                                                              
Net assets                                                                17,520         16,734          16,799
                                                                        ---------------------------------------
                                                                                                              
Equity                                                                                                        
Called-up share capital                                                      779            779             779
Share premium                                                              8,078          8,074           8,074
Investment in own shares                                                   (499)          (131)           (297)
Revaluation reserve                                                        1,461          1,479           1,477
Capital reserve                                                                9              9               9
Retained earnings                                                          7,630          6,472           6,685
                                                                        ---------------------------------------
Equity attributable to equity holders of parent                           17,458         16,682          16,727
                                                                        ---------------------------------------
Minority interests                                                            62             52              72
                                                                        ---------------------------------------
Total equity                                                              17,520         16,734          16,799
                                                                        ---------------------------------------
 


                                 CONSOLIDATED CASH FLOW STATEMENT

                                                                       Six months       Six months           Year
                                                                      to 30/06/08      to 30/06/07    to 31/12/07
                                                                            £'000            £'000          £'000
                                                                      -------------------------------------------
                                                                                                    
Operating profit from continuing operations                                 1,317            1,221          1,642
Adjustments for:                                                                                                 
Depreciation and amortisation                                                 502              389            852
Release of government grants                                                    0              (4)            (8)
Profit on sale of tangible fixed assets                                         0                0             18
Share based payments                                                           43                0             45
                                                                      -------------------------------------------
Operating cash inflow before working capital movements                      1,862            1,606          2,549
                                                                      -------------------------------------------
Movement in working capital                                                 (628)             (30)            564
                                                                      -------------------------------------------
Cash generated by operations                                                1,234            1,576          3,113
                                                                      -------------------------------------------
                                                                                                                 
Additional pension payment                                                   (50)            (148)          (596)
Net interest received/(paid)                                                  159              (7)             85
                                                                      -------------------------------------------
Cash inflow from operating activities                                       1,343            1,421          2,602
                                                                      -------------------------------------------
                                                                                                                 
Investing activities                                                                                             
Purchases of fixed assets & investments                                     (218)            (606)        (1,682)
Expenditure on product development                                          (260)            (258)          (466)
Deferred consideration payments                                             (302)             (20)          (290)
Payments to acquire investment in own shares                                (299)                0          (200)
                                                                      -------------------------------------------
Net cash used in investing activities                                     (1,079)            (884)        (2,638)
                                                                      -------------------------------------------
                                                                                                                
Financing activities                                                                                            
Dividends paid                                                              (309)            (230)          (327)
Taxation paid                                                               (223)             (77)          (265)
Proceeds from new share capital                                                 0            6,253          6,253
Repayment of borrowings                                                     (301)          (1,934)        (1,610)
New finance leases advanced                                                     0                0            866
Restricted cash movement                                                      693              685              0
                                                                      -------------------------------------------
Net cash (used)/from financing activities                                   (140)            4,697          4,917
                                                                      -------------------------------------------
                                                                                                                
Increase in cash and cash equivalents                                         124            5,234          4,881
                                                                      -------------------------------------------
Cash and cash equivalents at 1 January                                      6,906            1,904          1,904
Effect of foreign exchange rate charges                                        83              (3)            121
                                                                      -------------------------------------------
Cash and cash equivalents at end of the period                              7,113            7,135          6,906
                                                                      -------------------------------------------
                                                                                                                
Analysis of Cash and Cash equivalents:
Cash and cash equivalents                                                   8,130            7,135          7,717
Bank Overdraft                                                            (1,017)                0          (811)
                                                                      -------------------------------------------
                                                                            7,113            7,135          6,906
                                                                      -------------------------------------------

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

1. Segment information

Business Segment
Revenue                                                    Six months      Six months              Year
                                                          to 30/06/08     to 30/06/07       to 31/12/07
                                                                £'000           £'000             £'000
                                                          ---------------------------------------------
Software                                                        8,792           7,596            15,932
Maintenance                                                     5,137           4,400             8,051
Services                                                        2,363           1,322             4,055
Other                                                             610           1,186             1,669
                                                          ---------------------------------------------
Continuing operations                                          16,902          14,504            29,707
                                                          ---------------------------------------------

Geographical segments
Revenue                                                    Six months      Six months              Year
                                                          to 30/06/08     to 30/06/07       to 31/12/07
                                                                £'000           £'000             £'000
                                                          ---------------------------------------------
Europe                                                          9,765           8,322            14,789
Americas                                                        3,575           3,266             7,887
Far East                                                        3,089           2,045             5,708
Rest of World                                                     473             871             1,323
                                                          ---------------------------------------------
Continuing operations                                          16,902          14,504            29,707
                                                          ---------------------------------------------

2. Earnings per share

                                                           Six months      Six months              Year
                                                          to 30/06/08     to 30/06/07       to 31/12/07
Earnings - continuing                                           £'000           £'000             £'000
                                                         ----------------------------------------------
Profit attributable to equity holders of the parent             1,148           1,073             1,778
                                                                                                       
                                                         ----------------------------------------------
Weighted average number of shares                                '000            '000              '000
                                                         ----------------------------------------------
For basic earnings per share                                    7,715           6,685             7,222
Scheme options                                                    200              65                 0
For diluted earnings per share                                  7,915           6,750             7,222
                                                         ----------------------------------------------
                                                                                                       
Earnings per share                                                                                     
Continuing - basic                                              14.9p           16.1p             24.6p
           - diluted                                            14.5p           15.9p             24.6p

3. Restricted cash
At  30  June  2008,  included  within cash at bank and in hand and trade  and  other  payables  is
£1,399,000 (30 June 2007: £1,391,000) that relates to monies received by the company for  a  grant
in  respect  of a European project. This cash is restricted as the company has been  nominated  to
administer the funds, which are to be distributed to several other independent partners. Therefore
this cash is not considered as part of the net owned funds of the company at 30 June 2008.

4.  The  financial  information set out above does not constitute statutory  accounts  within  the
meaning  of section 40 of the Companies Act 1985. The figures in this statement have been prepared
under  the accounting standards that the Directors expect to be applicable for the financial  year
ending  31 December 2008.  The statutory accounts for the year ended 31 December 2007, which  have
been  delivered to the Registrar of Companies, carry an unqualified report by the auditors and  do
not contain a statement under Section 237 (2) or section 237 (3) of the Companies Act 1985.

5. The taxation charge is based on the estimated effective rate of tax for the full year.

6.  Copies of this statement are being sent to shareholders. Further copies are available from the
Company  Secretary at the Registered Office of the Company, Small Heath Business Park, Birmingham,
B10 0HJ. A copy of the interim report is also available on the www.delcam.com website.


For more information, please contact

Delcam PLC