Intershop Communications Announces Third Quarter 2003 Financial Results - Positive Operating Cash Flow Improves Cash Position - JENA, Germany, Oct. 30 /PRNewswire/ -- Intershop Communications AG today announced financial results for the third quarter of 2003, ended September 30, 2003. Total revenue rose 16% sequentially, from Euro 5.6 million in the second quarter of 2003 to Euro 6.5 million in the third quarter of 2003. License revenue increased 43% sequentially, from Euro 1.5 million in the second quarter of 2003 to Euro 2.2 million in the third quarter of 2003. Service revenue in the third quarter of 2003 totaled Euro 4.3 million, compared to Euro 4.1 million in the second quarter of 2003. Total operational cost excluding restructuring costs in the third quarter of 2003 declined 32% sequentially, to Euro 8.4 million. Intershop incurred restructuring costs of Euro 2.3 million in the third quarter of 2003, as compared to Euro 0.2 million in the second quarter of 2003. Intershop reduced its net loss in the third quarter of 2003 by 43%, from Euro 6.6 million or Euro 0.33 per share in the second quarter of 2003 to Euro 3.8 million or Euro 0.17 per share in the third quarter of 2003. Total cash including cash, cash equivalents, marketable securities, and restricted cash rose modestly from Euro 10.8 million as of June 30, 2003 to Euro 10.9 million as of September 30, 2003. Included in total cash was freely available cash which rose 12% sequentially, from Euro 3.8 million as of June 30, 2003 to Euro 4.2 million as of September 30, 2003. Separately, Intershop announced today its intention to terminate its American Depositary Share (ADS) facility and the listing of its ADSs on the Nasdaq National Market (Nasdaq) within the next six months. Intershop will seek to deregister the shares underlying the ADSs and the ADSs under the Securities Exchange Act of 1934. Intershop expects estimated full-year 2003 total revenue in the range of approximately Euro 23 million to Euro 25 million. Total operational costs including restructuring costs are expected to be approximately Euro 44 million for fiscal year 2003, with fourth quarter 2003 total operational costs further reduced sequentially to about Euro 6.5 million. The full press release relating to this ad hoc disclosure can be found at http://www.intershop.com/. About Intershop Intershop Communications (Nasdaq: ISHP; Prime Standard: ISH1) is the market leader in Unified Commerce Management, which can create strategic differentiation for companies by integrating online commerce processes across the extended enterprise. Intershop's Enfinity MultiSite, based on the best practices of Unified Commerce Management, enables companies to manage multiple business units from a single commerce platform, optimize their business relationships, improve business efficiencies and cut costs to increase profit margins. By streamlining business processes, companies can achieve a higher return on investment at a lower total cost of ownership, increasing the lifetime value of customers and partners. Intershop has more than 300 enterprise customers worldwide in a broad range of industries, including multi-channel retail and high technology. Customers including Deutsche Telekom, HP, Bosch, BMW, TRW, Bertelsmann, Otto, and Homebase have selected Intershop's Enfinity as the cornerstone of their global online commerce strategies. More information about Intershop can be found on the Web at http://www.intershop.com/. This news release contains forward-looking statements regarding future events or the future financial and operational performance of Intershop. Actual events or performance may differ materially from those contained or implied in such forward-looking statements. Risks and uncertainties that could lead to such difference could include, among other things: Intershop's limited operating history, the unpredictability of future revenues and expenses and potential fluctuations in revenues and operating results, significant dependence on large single customer deals, consumer trends, the level of competition, seasonality, risks related to electronic security, possible governmental regulation, and general economic conditions. Additional information regarding factors that potentially could affect Intershop's business, financial condition and operating results is included in Intershop's filings with the Securities and Exchange Commission, including the Company's Form 20-F dated June 6, 2003. Intershop Communications AG Consolidated Balance Sheets (U.S.GAAP) (in thousands euro, except share and per-share amounts) September 30, December 31, 2003 2002 (unaudited) ASSETS euro euro Current assets Cash and cash equivalents 4,223 11,303 Marketable securities - 4,172 Restricted cash 6,701 7,073 Trade receivables, net of allowances for doubtful accounts of euro 5,929 at September 30, 2003 and euro 7,511 at December 31, 2002, respectively 4,437 11,131 Prepaid expenses and other current assets 7,561 7,427 Total current assets 22,922 41,106 Property and equipment, net 1,821 4,301 Other assets 570 2,268 Goodwill 4,473 4,473 Total assets 29,786 52,148 LIABILITIES AND SHAREHOLDERS' EQUITY Current liabilities Current debt and current maturities of long-term debt 5 98 Accounts payable 911 840 Accrued restructuring costs 3,725 4,881 Other accrued liabilities 11,525 13,472 Deferred revenue 6,054 6,295 Total current liabilities 22,220 25,586 Long-term liabilities, net of current portion - 152 Deferred revenue 25 38 Total liabilities 22,245 25,776 Shareholders' equity Common share, stated value euro1-authorized: 78,567,219 shares; outstanding: 22,035,299 shares at September 30, 2003 and 19,306,400 shares at December 31, 2002, respectively 22,035 19,306 Accumulated deficit (17,329) 4,124 Accumulated other comprehensive income 2,835 2,942 Total shareholders' equity 7,541 26,372 Total liabilities and shareholders' equity 29,786 52,148 Intershop Communications AG Consolidated Statements of Operations (U.S.-GAAP) (In thousands euro, except per-share amounts, unaudited) Three Months Ended Nine Months Ended September 30, September 30, 2003 2002 2003 2002 euro euro euro euro Revenues Licenses 2,195 3,517 5,021 15,969 Services, maintenance, and other 4,342 5,395 13,520 17,173 Total revenues 6,537 8,912 18,541 33,142 Cost of revenues Licenses 140 463 396 1,173 Services, maintenance, and other 2,670 4,156 9,383 14,063 Total costs of revenues 2,810 4,619 9,779 15,236 Gross profit 3,727 4,293 8,762 17,906 Operating expenses Research and development 1,497 1,526 4,985 5,804 Sales and marketing 2,660 6,502 12,873 22,389 General and administrative 1,411 2,959 6,980 11,446 Restructuring costs and asset impairment 2,261 1,067 3,218 5,441 Total operating expenses 7,829 12,054 28,056 45,080 Operating loss (4,102) (7,761) (19,294) (27,174) Other income (expense) Interest income 47 201 202 433 Interest expense -8 -21 -25 -23 Other income (expense), net 310 101 393 246 Total other income (expense) 349 281 570 656 Net loss (3,753) (7,480) (18,724) (26,518) Basic and diluted loss per share (0.17) (0.39) (0.92) (1.39) Shares used in computing: For basic and diluted loss per share 22,035 19,306 20,347 19,010 Intershop Communications AG Consolidated Statements of Cashflows (U.S.GAAP) (in thousands euro, unaudited) Nine months ended September 30, 2003 2002 euro euro CASH FLOWS FROM OPERATING ACTIVITIES: Net loss (18,724) (26,518) Adjustments to reconcile net loss to cash used in operating activities Depreciation and amortization 2,893 7,258 Provision for doubtful accounts (1,292) (711) (Gain) loss on disposal of marketable securities (40) 152 (Gain) Loss on disposal of property and equipment (35) 251 Changes in operating assets and liabilities Accounts receivable 7,739 204 Prepaid expenses and other current assets (273) 3,261 Other assets 1,609 286 Accounts payable 89 (2,129) Deferred revenue (73) (1,502) Accrued restructuring costs (1,156) (3,317) Accrued expenses and other liabilities (1,797) (2,817) Net cash used in operating activities (11,060) (25,582) CASH FLOWS FROM INVESTING ACTIVITIES: Restricted cash 371 - Proceeds on disposal of equipment 116 536 Purchases of property and equipment, net of capital leases (494) (648) Proceeds from sale of marketable securities 8,294 42,327 Purchases of marketable securities (4,162) (28,328) Net cash (used in) provided by investing activities 4,125 13,887 CASH FLOWS FROM FINANCING ACTIVITIES Cash received for unregistered stock - 10,009 Net cash provided by financing activities - 10,009 Effect of change in exchange rates on cash (145) (140) Net change in cash and cash equivalents (7,080) (1,826) Cash and cash equivalents, beginning of period 11,303 9,107 Cash and cash equivalents, end of period 4,223 7,281 Intershop Communications AG Consolidated Statement of Shareholders' Equity (in thousands euro, except share data) Common Common Shares Accumulated Shares Stated Value APIC Deficit Balance, January 1, 2001 88,003,016 88,003 168,585 (84,329) Other comprehensive loss: Net loss (131,798) Foreign currency translation adjustments Unrealized gain (loss) on available for sale security, net Comprehensive loss Exercise of stock options 188,306 188 330 Appropriation of paid in capital (155,495) 155,495 Balance, December 31, 2001 88,191,322 88,191 13,420 (60,632) Other comprehensive loss: Net loss (27,555) Foreign currency translation adjustments Unrealized gain (loss) on available for sale security, net Comprehensive loss Exercise of stock options 6,678 7 (3) Private placement of common stock, net 8,334,000 8,334 1,667 Allocation of par value resulting from reverse stock split (77,225,600) (77,226) 77,226 Appropriation of additional paid-in capital (92,310) 92,310 Balance, December 31, 2002 19,306,400 19,306 - 4,124 Other comprehensive loss: Net loss (unaudited) (18,724) Foreign currency translation adjustments (unaudited) Unrealized gain (loss) on available for sale security, net (unaudited) Comprehensive loss Conversion of common stock of subsidiary to common stock of parent (unaudited) 2,499,999 2,500 (2,500) Conversion of preferred stock of subsidiary to common stock of parent (unaudited) 228,900 229 (229) Balance, September 30, 2003 22,035,299 22,035 (17,329) Accumulated Other Total Comprehensive Shareholders' Income Equity Balance, January 1, 2001 1,709 173,969 Other comprehensive loss: Net loss (131,798) Foreign currency translation adjustments 837 837 Unrealized gain (loss) on available for sale security, net 348 348 Comprehensive loss (130,613) Exercise of stock options 518 Appropriation of paid in capital Balance, December 31, 2001 2,894 43,874 Other comprehensive loss: Net loss (27,555) Foreign currency translation adjustments 157 157 Unrealized gain (loss) on available for sale security, net (109) (109) Comprehensive loss (27,507) Exercise of stock options 4 Private placement of common stock, net 10,001 Allocation of par value resulting from reverse stock split Appropriation of additional paid-in capital Balance, December 31, 2002 2,942 26,372 Other comprehensive loss: Net loss (unaudited) (18,724) Foreign currency translation adjustments (unaudited) (105) (105) Unrealized gain (loss) on available for sale security, net (unaudited) (2) (2) Comprehensive loss (18,831) Conversion of common stock of subsidiary to common stock of parent (unaudited) Conversion of preferred stock of subsidiary to common stock of parent (unaudited) Balance, September 30, 2003 2,835 7,541 DATASOURCE: Intershop Communications AG CONTACT: Investor Relations, Klaus F. Gruendel, +49-40-23709-128, fax, +49-3641-50-1002, , or Press, Dana Schmidt, +49-3641-50-1000, fax, +49-3641-50-1002, , both of Intershop Web site: http://www.intershop.com/

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