BEIJING, Aug. 18 /Xinhua-PRNewswire-FirstCall/ -- Xinhua Finance Media Limited ("XFMedia" or "the Company"; Nasdaq: XFML), a leading media group in China, today announced its unaudited financial results for the second quarter ended June 30, 2008. Second Quarter 2008 Highlights -- Strong year over year growth with 69% increase in net revenue to US$48.9 million from US$29.0 million. -- Strong year-over-year and sequential growth of 97% and 248% for adjusted EBITDA. -- Adjusted net income per diluted ADS exceeding previous guidance at $0.10. -- Company provides third quarter guidance and raises full year guidance. "Despite a challenging operating environment for the quarter, we are proud to announce adjusted EPS expectations above our Q2 guidance," said Ms. Fredy Bush, XFMedia's Chief Executive Officer. "The Broadcast Group continues to deliver high margins, and we intend to further invest and expand the television business with a particular focus on sports. We believe this will be a significant driving force to our business over the next several years," Ms. Bush added. "We expect our future growth to be driven by the expansion of our media assets and distribution channels, and the integration and coordination of such efforts across our operating groups. Our television viewer demographics are very strong and combined with our existing core competence, XFMedia today is able to penetrate a significant group of households in China, providing us with a strategic entry point to build on our advertising revenue," Ms. Bush said. Second Quarter 2008 Financial Results The following is a summary of our financial results for the second quarter of 2008: Chart 1: Summary of financial results 3 months 3 months 3 months ended ended ended 08Q2 vs 08Q2 vs Jun 30, Jun 30, Mar 31, 07Q2 08Q1 In US millions 2008 2007 2008 growth % growth % Net revenue 48.9 29.0 36.7 69% 33% Adjusted EBITDA(1) 10.7 5.4 3.1 97% 248% Net income (loss)(2) 0.8 2.3 (8.3) -66% n/a Net income (loss) per ADS - diluted(3) -- $0.03 $(0.13) -100% n/a Adjusted net income(1) 7.6 6.3 1.4 22% 437% Adjusted net income per ADS - diluted(3) $0.10 $0.09 $0.02 11% 400% 1. Please refer to Chart 8 for a detailed calculation of adjusted EBITDA and adjusted net income. 2. The year-on-year decrease in net income is primarily due to an increase in net interest expenses, costs for Sarbanes-Oxley compliance, and tax expenses. 3. Please refer to Chart 9 for weighted average number of ADS on a diluted basis. For computation of the net income per ADS and adjusted net income per ADS and per share, dividends on convertible preference shares of $0.2 million and $0.6 million in the first and second quarter of 2008 respectively were taken into account. Net Revenue Net revenue for the second quarter of 2008 was $48.9 million, up 69% year- over-year from $29.0 million in the second quarter of 2007, or up 33% sequentially from $36.7 million in the first quarter of 2008. Net Revenue by type and business group The following is a summary of net revenue by business group reconciled to types of revenue provided in the accompanying consolidated financial statements for the second quarter of 2008. Chart 2: Revenue breakdown by type and business group In US millions Advertising Broadcast Print Total Net revenue: Advertising services 23.7 2.0 1.1 26.8 Content production -- 2.9 -- 2.9 Advertising sales 6.2 9.1 3.8 19.1 Publishing services -- -- 0.1 0.1 Total net revenue: 29.9 14.0 5.0 48.9 Advertising Group Net revenue for the Advertising Group for the second quarter of 2008 was $29.9 million, up 79% year-over-year from $16.7 million in the second quarter of 2007, or up 39% sequentially from $21.5 million in the first quarter of 2008. Chart 3: Revenue breakdown of the Advertising Group 3 months 3 months 3 months ended 3 months ended In US ended Jun 30, Growth ended Mar 31, Growth millions Jun 30, 2008 2007 % Jun 30, 2008 2008 % Advertising: Television -- 4.8 -100% -- -- N/A Print/Online 12.2 6.0 105% 12.2 6.4 90% Outdoor/Other 8.2 3.7 118% 8.2 6.5 27% BTL Marketing 7.9 0.8 906% 7.9 7.4 6% Research 1.6 1.5 11% 1.6 1.2 32% Subtotal: 29.9 16.8 79% 29.9 21.5 39% Broadcast Group Net revenue for the Broadcast Group for the second quarter of 2008 was $14.0 million, up 92% year-over-year from $7.2 million in the second quarter of 2007 or up 29% sequentially from $10.8 million in the first quarter of 2008. Chart 4: Revenue breakdown of the Broadcast Group 3 months 3 months 3 months ended 3 months ended In US ended Jun 30, Growth ended Mar 31, Growth millions Jun 30, 2008 2007 % Jun 30, 2008 2008 % Broadcast: Television 6.5 2.3 176% 6.5 5.8 12% Radio 2.7 1.2 132% 2.7 1.6 70% Mobile(1) 2.5 0.7 266% 2.5 2.8 -12% Production 2.3 3.0 -27% 2.3 0.6 291% Subtotal: 14.0 7.2 92% 14.0 10.8 29% 1. The quarter-on-quarter decrease of Mobile business is mainly due to seasonality and industry environment. Print Group Net revenue for the Print Group for the second quarter of 2008 was $5.0 million, up 1% year-over-year from the second quarter of 2007, or up 14% sequentially from $4.4 million in the first quarter of 2008. The year-over- year decrease in the magazine group is mainly due to the regulatory environment which causes delay in launch of certain marketing events. Chart 5: Revenue breakdown of the Print Group 3 months 3 months 3 months 3 months ended ended ended ended In US Jun 30, Jun 30, Growth Jun 30, Mar 31, Growth millions 2008 2007 % 2008 2008 % Print: Newspaper 2.7 2.2 24% 2.7 2.3 15% Magazines 2.3 2.8 -17% 2.3 2.1 12% Subtotal: 5.0 5.0 1% 5.0 4.4 14% Gross Profit Gross profit for the second quarter of 2008 was $21.1 million, up 80% year-over-year from $11.8 million in the second quarter of 2007, or up 61% sequentially from $13.1 million in the first quarter of 2008. Adjusted gross profit (non-GAAP), defined as gross profit before amortization of intangible assets from acquisitions, for the second quarter of 2008 was $22.9 million, up 77% year-over-year from $12.9 million in the second quarter of 2007 or up 51% sequentially from $15.1 million in the first quarter of 2008. We provide adjusted gross profit to break out the amortization of intangible assets from acquisitions charged within the cost of revenue. Chart 6 provides a breakdown of adjusted gross profit by business group. Chart 6: Reconciliation for adjusted gross profit by business group In US millions Advertising Broadcast Print Total Gross Profit 11.3 6.1 3.7 21.1 Amortization of intangible assets from acquisitions(1) 0.2 1.4 0.2 1.8 Adjusted gross profit 11.5 7.5 3.9 22.9 1. Amortization of intangible assets from acquisitions includes assets such as client database, brand names, and production inventory. Operating Expenses Operating expenses for the second quarter of 2008 were $16.9 million, up 87% year-over-year from $9.0 million in the second quarter of 2007 or down 13% sequentially from $19.3 million in the first quarter of 2008. The year-on-year increase is mainly due to an increase in selling and marketing expenses in line with increased revenue, and costs for Sarbanes-Oxley compliance. Operating expenses were down 13% sequentially because share-based compensation expenses were mainly accounted for in the first quarter of 2008. Total operating expenses were composed of selling and marketing expenses and general and administrative expenses. Selling and marketing expenses for the second quarter of 2008 were $5.6 million, up 76% year-over-year from $3.2 million in the second quarter of 2007, or up 8% sequentially from $5.1 million in the first quarter of 2008. General and administrative expenses for the second quarter of 2008 were $11.3 million, up 94% year-over-year from $5.8 million in the second quarter of 2007, or down 20% sequentially from $14.1 million in the first quarter of 2008. Adjusted EBITDA (non-GAAP) Adjusted EBITDA (non-GAAP), defined as earnings before one time items, other income, interest income and expense, taxes, depreciation, amortization of intangible assets from acquisitions and share-based compensation expenses, for the second quarter of 2008 was $10.7 million, up 97% year-over-year from $5.4 million in the second quarter of 2007, or up 248% sequentially from $3.1 million in the first quarter of 2008. For a reconciliation to adjusted EBITDA from income from operations, refer to Chart 8. Chart 7: Adjusted EBITDA by business group In US millions Advertising Broadcast Print Total Adjusted EBITDA by business group 8.4 4.8 2.6 15.8 Less: net head office expenses (5.1) Adjusted EBITDA 10.7 Net Income and Adjusted Net Income (non-GAAP) Net income for the second quarter of 2008 was $0.8 million, down 66% year- over-year from $2.3 million in the second quarter of 2007, or up sequentially from a net loss of $8.3 million in the first quarter of 2008. The primary reasons for the year-on-year decline are an increase in net interest expenses, costs for Sarbanes-Oxley compliance, and tax expenses. Adjusted net income (non-GAAP), defined as net income before one-time items, amortization of intangible assets from acquisitions, share-based compensation expenses and imputed interest, for the second quarter of 2008 was $7.6 million, up 22% year-over-year from $6.3 million in the second quarter of 2007 or up 437% sequentially from $1.4 million in the first quarter of 2008. For a reconciliation from net income to adjusted net income, please refer to Chart 8. Outlook for third quarter and full year of 2008 XFMedia estimates its net revenue for the third quarter of 2008 will range from $52 million to $54 million. Third quarter adjusted net income per ADS is estimated to range from $0.11 to $0.12 per diluted ADS. XFMedia is raising its estimate of net revenue for full year 2008 to range from $198 million to $208 million, from previously forecasted range of $195 million to $205 million. Adjusted net income per ADS for full year 2008 is estimated to range from $0.33 to $0.35 per diluted ADS, from previously forecasted range of $0.31 to $0.33 per diluted ADS. This forecast reflects XFMedia's current and preliminary view, which is subject to change. Other Corporate Developments Over the second quarter of 2008, the Company continued to implement its share buyback program, buying back 691,327 ADSs for $2.0 million. These shares will be canceled in accordance with Cayman company law. Conference Call Information Following the earnings announcement, XFMedia's senior management will host a conference call on August 18, 2008 at 8:00pm (New York) / August 19, 2008 at 8:00am (Beijing) to review the results and discuss recent business activities. Interested parties may dial into the conference call at: (US) +1 800 510 0178 or +1 617 614 3450 (UK) +44 207 365 8426 (Asia Pacific) +852 3002 1672 Passcode: XFML A telephone replay will be available two hours after the call for one week at: (US Toll Free) +1 888 286 8010 (International) +1 617 801 6888 Passcode: 51232173 A real-time webcast and replay will be also available at: http://www.xfmedia.cn/earnings-webcast About XFMedia Xinhua Finance Media ("XFMedia"; Nasdaq: XFML) is a leading media group in China with nationwide access to the upwardly mobile demographic. Through its synergistic business groups, Broadcast, Print, and Advertising, XFMedia offers a total solution empowering clients at every stage of the media process and connecting them with their target audience. Its unique platform covers a wide range of media assets, including television, radio, newspaper, magazine, outdoor, online and other media assets. Headquartered in Beijing, the company has offices and affiliates in major cities of China including Beijing, Shanghai, Guangzhou, Shenzhen and Hong Kong. For more information, please visit http://www.xfmedia.cn/ . Safe Harbor This announcement contains forward-looking statements. These statements are made under the "safe harbor" provisions of the U.S. Private Securities Litigation Reform Act of 1995. These forward-looking statements can be identified by terminology such as "will," "expects," "anticipates," "future," "intends," "plans," "believes," "estimates" and similar statements. Among other things, the outlook for third quarter and full year 2008 and quotations from management in this announcement, as well as XFMedia's strategic and operational plans, contain forward-looking statements. XFMedia may also make written or oral forward-looking statements in its periodic reports to the U.S. Securities and Exchange Commission, in its annual report to shareholders, in press releases and other written materials and in oral statements made by its officers, directors or employees to third parties. Statements that are not historical facts, including statements about XFMedia's beliefs and expectations, are forward-looking statements. Forward-looking statements involve inherent risks and uncertainties. A number of factors could cause actual results to differ materially from those contained in any forward- looking statement, including but not limited to the following: our growth strategies; our future business development, results of operations and financial condition; our ability to attract and retain customers; competition in the Chinese advertising and media market; changes in our revenues and certain cost or expense items as a percentage of our revenues; the outcome of ongoing, or any future, litigation or arbitration, including those relating to copyright and other intellectual property rights; the expected growth of the Chinese advertising and media market; and Chinese governmental policies relating to advertising and media. Further information regarding these and other risks is included in our annual report on Form F-20-F and other documents filed with the Securities and Exchange Commission. XFMedia does not undertake any obligation to update any forward-looking statement, except as required under applicable law. Non-GAAP Financial Measures To supplement XFMedia's consolidated financial results under U.S. GAAP, XFMedia also provides the following non-GAAP financial measures: adjusted gross profit, adjusted EBITDA and adjusted net income. XFMedia has adopted these measures "adjusted gross profit", defined as gross profit excluding amortization of intangible assets from acquisitions, "adjusted EBITDA", by defining adjusted EBITDA as earnings before one time items, other income, interest income and expense, taxes, depreciation, amortization of intangible assets from acquisitions and share-based compensation expenses, and "adjusted net income", by defining adjusted net income as net income before amortization of intangible assets from acquisitions, imputed interest, share-based compensation expenses and one-time items. XFMedia believes that these non-GAAP financial measures provide investors with another method for assessing XFMedia's underlying operational and financial performance. These non-GAAP financial measures are not intended to be considered in isolation or as a substitute for the financial results under U.S. GAAP. For more information on these non-GAAP financial measures, please refer to Chart 8 of this release. XFMedia believes these non-GAAP financial measures are useful to management and investors in assessing the performance of the Company and assist management in its financial and operational decision making. A limitation of using non-GAAP measures which exclude share-based compensation expenses is that share-based compensation expenses have been and will continue to be a significant recurring expense in our business. A limitation of using non-GAAP adjusted gross profit, adjusted EBITDA and adjusted net income is that they do not include all items that impact our net income for the period. Management compensates for these limitations by providing specific information regarding the GAAP amounts excluded from each non-GAAP measure. The accompanying tables have more details on the reconciliations between GAAP financial measures that are most directly comparable to non-GAAP financial measures. The following is a reconciliation of our non-GAAP financial results: Chart 8: Reconciliation of non-GAAP financial results 3 months 3 months 3 months ended ended ended Jun 30, Jun 30, Mar 31, In US millions 2008 2007 2008 Income (loss) from operations 4.3 2.8 (6.2) One time items(1) 0.6 -- -- Depreciation 0.6 0.3 0.8 Amortization of intangible assets from acquisitions 3.4 1.8 3.6 Share-based compensation expenses 1.8 0.5 4.9 Adjusted EBITDA 10.7 5.4 3.1 Net income (loss) 0.8 2.3 (8.3) One time items(1) 0.6 -- -- Amortization of intangible assets from acquisitions 3.4 1.8 3.6 Share-based compensation expenses 1.8 0.5 4.9 Imputed interest 1.0 1.7 1.2 Adjusted net income 7.6 6.3 1.4 1. There is a one-time adjustment of $0.6 million, representing legal fees for class action lawsuit. Net income and adjusted net income per ADS and per share are as follows: Chart 9: Net income and adjusted net income per ADS and per share(1) 3 months ended 3 months ended 3 months ended Jun 30, 2008 Jun 30, 2007 Mar 31, 2008 Net income (loss) per ADS - basic -- $0.04 $(0.13) Net income (loss) per ADS - diluted -- $0.03 $(0.13) Weighted average number of ADS - basic 67.5 million 63.1 million 65.6 million Weighted average number of ADS - diluted 73.5 million 72.5 million 65.6 million Adjusted net income per ADS - basic $0.10 $0.10 $0.02 Adjusted net income per ADS - diluted $0.10 $0.09 $0.02 Weighted average number of ADS - basic 67.5 million 63.1 million 65.6 million Weighted average number of ADS - diluted 73.5 million 72.5 million 72.3 million 1. For computation of the net income per ADS and adjusted net income per ADS and per share, dividends on convertible preference shares of $0.2 million and $0.6 million in the first and second quarter of 2008 respectively were taken into account. Condensed Consolidated Balance Sheets (In U.S. dollars) Jun 30,2008 Dec 31,2007 Unaudited (Note 1) Assets Current assets: Cash 57,073,797 44,436,087 Restricted cash (Note 2) 51,704,000 47,252,191 Principal protected note (Note 3) 24,958,793 -- Accounts receivable (Note 4) 50,117,879 45,706,766 Prepaid program expenses 2,415,444 5,389,250 Other current assets 21,143,068 16,272,798 Total current assets 207,412,981 159,057,092 Content production deposit and cost, net 6,945,869 8,855,896 Property and equipment, net 9,059,701 9,191,959 Intangible assets, net (Note 5) 224,998,272 233,505,913 Goodwill 245,491,520 180,125,488 Investment 500,000 500,000 Principal protected note (Note 3) -- 24,909,929 Deposits for acquisition of subsidiaries -- 25,634,000 Other long-term asset 10,007,561 9,021,936 Total assets 704,415,904 650,802,213 Liabilities, mezzanine equity and shareholders' equity Current liabilities: Bank borrowings 39,565,977 33,780,188 Bank overdrafts 757,918 960,157 Other current liabilities 65,140,537 44,473,366 Total current liabilities 105,464,432 79,213,711 Deferred tax liabilities 36,035,746 37,741,579 Long term payables, non-current portion 59,491,532 65,150,610 Total liabilities 200,991,710 182,105,900 Minority Interests 2,612,648 2,060,745 Mezzanine equity: Series B convertible preferred shares (par value $0.001; 300,000 shares authorized, issued and outstanding as of June 30, 2008) 29,450,000 -- Shareholders' equity: Class A common shares and nonvested shares (par value $0.001; 143,822,874 as of December 31, 2007 and June 30, 2008 shares authorized; 90,061,269 as of December 31, 2007 and 93,942,703 as of June 30, 2008 shares issued and outstanding) 93,943 90,061 Class B common shares (par value $0.001; 50,054,619 as of December 31, 2007 and June 30, 2008 shares authorized; 50,054,618 as of December 31, 2007 and as of June 30, 2008 shares issued and outstanding) 7,442 7,442 Additional paid-in capital 448,473,469 439,516,974 Retained earnings 15,586,362 23,903,560 Accumulated other comprehensive income 7,200,330 3,117,531 Total shareholders' equity 471,361,546 466,635,568 Total liabilities, mezzanine equity and shareholders' equity 704,415,904 650,802,213 Condensed Consolidated Statements of Operations 3 months ended 3 months ended 3 months ended (in U.S. Dollars) Jun 30, 2008 Jun 30, 2007 Mar 31, 2008 Unaudited Unaudited Unaudited Net revenue: Advertising services 26,852,171 19,165,786 21,176,603 Content production 2,888,164 3,050,899 573,453 Advertising sales 19,006,987 6,477,426 14,738,927 Publishing services 108,924 265,422 201,224 Total net revenue 48,856,246 28,959,533 36,690,207 Cost of revenue: Advertising services 18,781,998 12,073,200 15,697,961 Content production 1,060,419 1,341,785 442,057 Advertising sales 7,644,880 3,613,015 7,152,328 Publishing services 254,844 180,902 294,292 Total cost of revenue 27,742,141 17,208,902 23,586,638 Operating expenses: Selling and 5,560,512 3,165,211 5,140,842 distribution General and administrative 11,301,796 5,828,831 14,137,279 Total operating expenses 16,862,308 8,994,042 19,278,121 Other operating income 7,220 -- -- Income (loss) from operations 4,259,017 2,756,589 (6,174,552) Other income (expenses) (Note 6) (1,136,041) (70,368) (810,563) Income (loss) before provision for income taxes and minority interest 3,122,976 2,686,221 (6,985,115) Provision for income taxes (Note 7) 1,989,097 202,457 1,339,884 Net income (loss) before minority interest 1,133,879 2,483,764 (8,324,999) Minority interest 370,913 229,355 (44,829) Net income (loss) 762,966 2,254,409 (8,280,170) Dividend on convertible preferred shares 600,000 -- 200,000 Net income (loss) attributable to holders of common shares 162,966 2,254,409 (8,480,170) Net income (loss) per share: Basic - Common Shares -- 0.02 (0.07) Basic - American Depositary Shares -- 0.04 (0.13) Diluted - Common Shares -- 0.02 (0.07) Diluted - American Depositary Shares -- 0.03 (0.13) Condensed Consolidated Statements of Cash Flows 3 months 3 months ended ended 3 months ended (in U.S. Dollars) Jun 30, 2008 Jun 30, 2007 Mar 31, 2008 Unaudited Unaudited Unaudited Net cash provided by/(used in) operating activities 7,603,264 41,081 (1,554,573) Net cash used in investing activities (19,234,247) (97,768,365) (1,908,350) Net cash provided by/(used in) financing activities (1,506,267) 2,660,996 26,418,367 Effect of exchange rate changes 666,271 546,121 2,153,245 Net increase/(decrease) in cash (12,470,979) (94,520,167) 25,108,689 Cash, as at beginning of the period 69,544,776 175,931,874 44,436,087 Cash, as at end of the period 57,073,797 81,411,707 69,544,776 Notes to Financial Information 1) 2007 condensed consolidated balance sheets Information was extracted from the audited financial statements included in Form 20-F of the Company filed with the Securities and Exchange Commission on May 19, 2008. 2) Restricted cash Restricted cash is US dollar cash deposits pledged for the RMB loan facilities granted by banks for RMB working capital purposes. 3) Principal protected note Principal protected note of $25.0 million represents investment on 100% Principal Protection Barrier Notes due on January 30, 2009. 4) Accounts receivables and debtors turnover Debtors turnover for the first quarter of 2008 and second quarter of 2008 were 113 days and 90 days, respectively. Our business groups generally granted 90 days to 180 days average credit period to major customers, which is in line with the industry practices in the PRC. 5) Intangible assets Net book value for intangible assets as of June 30, 2008 was $225.0 million. It mainly represents the fair value of the long-term advertising agreements for the Broadcast and Print Group. The net book value of the intangible assets were primarily composed of a $95.8 million advertising license agreement for our TV business, a $71.1 million exclusive advertising agreement for our newspaper business, and $9.3 million of exclusive advertising agreements we entered for radio advertising operations in Shanghai, Beijing and Guangdong. We are in the process of obtaining third-party valuations of certain identifiable intangible assets for the acquisitions we completed in 2007 and hence the net book value for intangible assets is preliminary and subject to revision once we complete the valuation exercise. 6) Other income (expenses) Other income (expenses) includes net interest income (expense) and net other income (expense). 7) Provision for income taxes Provision for income taxes includes deferred tax credits of $0.8 million and $1.0 million in the first quarter of 2008 and second quarter of 2008, respectively. For more information, please contact: Media Contact Ms. Joy Tsang Tel: +86-21-6113-5999 Email: IR Contact Mr. Edward Liu Tel: +86-21-6113-5978 Email: DATASOURCE: Xinhua Finance Media Limited CONTACT: Media Contact: Joy Tsang at +86-21-6113-5999 or ; IR Contact: Edward Liu at +86-21-6113-5978 or Web site: http://www.xfmedia.cn/

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