RNS Number:0404I
Eckoh Technologies PLC
27 February 2003


                                                                                                27 February 2003


                             Eckoh Technologies plc
                     Third Quarter and Nine Months Results

                     "Eckoh reports maiden pre-tax profit"




                                                                  Quarter      Quarter     9 months     9 months
                                                                    ended        ended        ended        ended
                                                                   31 Dec  31 Dec 2001  31 Dec 2002  31 Dec 2001
                                                                     2002     restated                  restated
                                                                    #'000        #'000        #'000        #'000
                                                                    

Turnover from continuing operations                                13,814       11,296       40,836       33,087

Operating profit/(loss)                                                83      (8,967)      (7,371)     (28,227)

Intangible asset charges and exceptional items                       (25)      (6,722)      (7,288)     (18,614)

Profit/(loss) before tax                                              193      (8,522)      (9,084)     (27,271)

Profit/(loss) for the period                                          186      (8,553)      (9,234)     (27,397)

Cash and short term bank deposits                                  12,123       15,342       12,123       15,342


*  Pre-tax profit of #0.2m for the third quarter (Q3 F2002 - loss of #8.5m)

*  Strong cash generation from operations - quarterly increase in cash and 
   short-term bank deposits by #1.6m to #12.1m as at 31 December 2002 (Q3 F2002
   - outflow of #2.5m)

*  Turnover from continuing operations of #13.8m (Q3 F2002 - #11.3m)

*  In November, signed exclusive 2-year alliance with BT to provide
   hosted Speech Solutions

*  Board changes completed - appointment of David Best as Chairman, Brian
   Muscroft as Finance Director (effective 3 March 2003) and Craig Niven as
   Non-Executive Director

*  Since the end of the quarter, have been appointed exclusive supplier
   of mobile phones and automated call centre services to Phoneworld - a new TV
   shopping channel launched in February 2003 and broadcasting on Sky 
   Channel 666


Martin Turner, Chief Executive Officer, commented today:

"During the third quarter, Eckoh generated its first pre-tax profit of #193,000
and increased cash reserves by over #1.6m.  This compares to pre-tax losses of
#8.5m and a cash outflow of #2.5m for the same period last year.

All four divisions performed in line with expectations during the quarter, which
included the seasonally slower month of December.

The highlight of the quarter was concluding our deal with BT to provide hosted
Speech Solutions to their corporate client base.  Since then, we have been
working closely with them to complete the deployment of our operating platform
into their network infrastructure, and meet the target launch date of April
2003.

We are also continuing to develop and invest in other areas of our business, as
evidenced by the launch of Phoneworld in February - the UK's first 24-hour
dedicated mobile phone TV shopping channel.  This forms part of our ongoing TV
distribution strategy for mobile phones, airtime contracts, accessories and
related telephony and SMS services.

The Company has achieved a break-even trading position, with over #12m of cash
and a debt-free balance sheet.  This provides a strong platform for further
growth and, despite challenging conditions in a number of our markets, we remain
confident about the Company's prospects."


For further enquiries, please contact

Eckoh Technologies plc
Martin Turner, Chief Executive Officer
Nik Philpot, Chief Operating Officer
www.eckoh.com                                            Tel: 01442 458 355

Buchanan Communications
Mark Edwards/Jerry Garcia/Fergus Mellon                  Tel: 020 7466 5000


Operating and Financial Review

Turnover and Gross Margins

Speech Solutions

In November 2002, we announced the formation of an exclusive alliance with BT to
provide its customers with hosted speech recognition services.  This was a
milestone agreement for Eckoh, through which BT will target major UK companies
in sectors such as government, utilities, finance, retail and travel with a
range of applications developed by Eckoh. The alliance, which will be funded by
BT for an initial 2-year term, will provide a dedicated, managed service
infrastructure installed in a BT hosting facility and operated exclusively by
Eckoh.  It is expected that this installation will be completed in April 2003,
meeting our target operational launch date.

During the quarter we completed the development of our Cluedo product - the
first in a series of voice games being developed for media owners and mobile
phone operators. These products deliver clients an attractive revenue source via
a share of the call costs, and also compelling value-added content.  In early
January 2003 we announced our first syndications with The Sun and the News of
The World.

As part of the launch of Phoneworld in February 2003 (a new TV shopping channel
broadcasting on Sky channel 666 and dedicated to selling mobile phones and
related services), Eckoh has supplied a fully automated, speech-driven
fulfillment service to streamline the ordering of mobile phones and accessories
from the TV promotions.  Early indications from the channel are very positive,
in terms of order volumes, ordering efficiency, customer satisfaction and low
costs of operation.

In addition to developing our indirect sales channels for Speech Solutions
(which includes BT), we are planning to increase our own direct sales efforts
over the next six months.  We will target end-user customers with a number of "
packaged" Speech products such as Postcode Reader, Vote Creator, Store Locator,
Product Ordering and Voice Booking services.

Turnover from Speech Solutions in the third quarter remained steady at #0.5m (Q2
F2003 - #0.5m) and generated a gross margin of 43% (Q2 F2003 - 46%).

Interactive Voice Response ("IVR")

Eckoh's IVR business is one of the largest in the UK and has been profitable and
cash generative for many years.  We currently own and operate one of the largest
call-processing platforms in Europe, with the capacity to handle over 250,000
IVR calls per hour.

Although the market for IVR services continues to be competitive, the
commencement of the Autumn TV broadcasting schedule resulted in an increase in
IVR activity from a number of our larger media clients.  This resulted in an
increase in turnover to #4.9m from #4.8m for the previous quarter, while gross
margin remained steady at 26% for the quarter (Q2 F2003 - 26%).

In response to client demand, we are adopting a "one-stop-shop" approach to
client IVR services by bundling a number of complimentary services together,
such as IVR, Web, Speech Solutions and SMS.  Increasingly complex applications
and new opportunities require a single supplier solution to ensure the smooth
integration of different communication technologies, which Eckoh is well placed
to provide.  For example, large-scale TV voting applications often need to
register votes from a number of different sources (voice, SMS, web, etc) and
record them in one integrated database.

IVR and Speech Solutions generated 14.8m minutes of voice traffic for the
quarter, compared to 16.2m for the previous quarter.

Mobile Wholesale

Eckoh's mobile wholesale division, Phones Express, sells mobile phones, airtime
contracts and accessories through exclusive distribution arrangements with
satellite TV channels broadcasting on digital television and in specialist print
media.  Since June 2002, we have been selling mobile packages via promotions on
Auctionworld (Sky Channel 651). In February 2003 we launched Auctionworld's new
24-hour channel, Phoneworld (Sky Channel 666), which provides round-the-clock
promotions for mobile packages and related services which are fulfilled
exclusively by Phones Express and which are processed by Eckoh's automated
speech solution.

Third quarter turnover declined to #3.3m compared to the previous quarter (Q2
F2003 - #4.0m) as a result of seasonal Christmas offers appearing on
Auctionworld which restricted the number of mobile promotions.   Margins
remained strong at 48% (Q2 F2003 - 54%).

During January 2003, we continued to suffer from restricted airtime on
Auctionworld, as it cleared out unsold Christmas inventory and planned for the
launch of Phoneworld in early February.  Early indications since the launch of
Phoneworld are positive, and management expect that volumes will recover to
pre-Christmas levels as the new channel becomes established.

Network Services

Through its network of dealers, joint ventures, telesales and direct sales
staff, Network Services (branded as 'Symphony Telecom') resells fixed line and
mobile services to businesses in the UK and Ireland.

Compared to the prior quarter, revenue decreased 5% to #5.0m (Q2 F2003 - #5.3m).
However, this includes the seasonally slower Christmas period and represents a
16% increase over the same period last year (Q3 F2002 - #4.3m).  Gross margin
dropped a percentage point to 30% compared to the prior quarter (Q2 F2003 -
31%), which included a number of one-off carrier rebates.  The customer base
decreased marginally to 6,264 as at 31 December (30 September - 6,450), mainly
due to customer account consolidation.

The business is continuing to look for new opportunities to expand, and expects
to conclude a new joint venture agreement before the end of the financial year
to boost its distribution.  In addition, Symphony is continuing to work closely
with its carrier suppliers, as they look to consolidate their distribution
channels in the small and medium-sized business market in the UK.  Symphony
believes it will benefit from such consolidation.


Net operating expenses, intangible asset amortisation and impairment and
exceptional items

Before intangible asset amortisation and impairment, net operating expenses for
the quarter were #4.6m (Q2 F2003 - #5.4m), which included #0.5m (Q2 F2003 -
#1.1m) of commissions paid to digital television channels in relation to our
Mobile Wholesale business.  Commission reduced following fewer connections,
combined with a change in commission terms.  Excluding these commissions, net
operating costs (before intangible asset amortisation and impairment) were #4.1m
for the quarter - a #0.2m decrease from the previous quarter (Q2 F2003 - #4.3m).

Following an unexpected increase in billing activity in one of our previously
acquired resale businesses, contingent consideration of #150,000 is now expected
to be paid.  This amount, less #25,000 of amortisation in the quarter, has been
included in the balance sheet as goodwill.

Operating profit

Eckoh recorded an operating profit of #0.1m for the quarter ended 31 December
2002, compared to a loss from continuing operations of #3.3m for the same
quarter last year (which included #3.1m of goodwill amortisation and impairment
and exceptional items).

Cash and short term bank deposits

At 31 December 2002 cash and short term deposits totalled #12.1m (30 September
2002 - #10.5m).  The increase in cash during the quarter is as a result of
profitable trading combined with improvements in working capital, particularly
in the reduction of mobile phone stock.

Current Trading

As stated in our half-year results, we are not expecting to see material
revenues from the BT deal in this financial year or until the infrastructure
built into BT's network has been completed.  This is currently scheduled for
completion in April 2003 and no problems are envisaged at this stage.  We
continue to believe that the potential for Eckoh through this relationship is
significant.

We also stated that we intend to continue to develop other areas of our
business.  For example, the launch of Phoneworld in February is a significant
step in our plan to further expand our mobile wholesale operations using TV as
the distribution medium.  Combining direct response television with automated,
speech-driven fulfillment, we have been able to generate significant numbers of
mobile customers and connections at a fraction of the cost of traditional
retailers, and believe this business model is a credible alternative to other
methods of distribution in the UK and Europe.


Consolidated profit and loss account 
for the quarter and nine months ended 31 December 2002


                                        Quarter ended                Quarter    9 months ended         9 months ended 
                                          31 December                  ended       31 December            31 December 
                                                 2002            31 December              2002                   2001 
                                            unaudited                   2001         unaudited   unaudited & restated   
                                                        unaudited & restated
                                                #'000                  #'000             #'000                  #'000   
       
                                Note                                                         
                                                                        
  Turnover                                      13,814                 13,661            41,240                 41,676
  Continuing operations                         13,814                 11,296            40,836                 33,087
  Discontinued operations                            -                  2,365               404                  8,589

  Cost of sales                                (9,124)                (9,420)          (27,176)               (28,093)

  Gross profit                                   4,690                  4,241            14,064                 13,583

  Net operating expenses                       (4,582)                (6,486)          (14,147)               (23,196)
  before intangible asset                                                                                             
  amortisation and                                                                                                    
  impairment and exceptional                                                                                          
  items                                                                                                               
  Amortisation of intangible                      (25)                (1,625)           (1,632)                (7,068)
  assets                                                                                                              
  Impairment of intangible                           -                (4,076)           (5,656)                (8,205)
  assets                                                                                                              
  Exceptional items                                  -                (1,021)                 -                (3,341)
  Total administrative                         (4,607)               (13,208)          (21,435)               (41,810)
  expenses                                                                                                            

  Operating profit/(loss)                          108                (2,245)              (83)                (9,613)
  before intangible asset                                                                                             
  amortisation and                                                                                                    
  impairment and exceptional                                                                                          
  items                                                                                                               
  Continuing operations                            108                  (208)              (10)                (1,981)
  Discontinued operations                            -                (2,037)              (73)                (7,632)

  Operating profit/(loss)                           83                (8,967)           (7,371)               (28,227)
  Continuing operations                             83                (3,268)           (7,298)                (8,467)
  Discontinued operations                            -                (5,699)              (73)               (19,760)

  Provision against fixed                            -                      -           (2,000)                      -
  asset investment                                                                                                    
  Profit on disposal of                              -                    303                 -                    303
  internet operations                                                                                                 
  Net interest receivable                          110                    142               287                    653
  Profit/(loss) on ordinary                        193                (8,522)           (9,084)               (27,271)
  activities before taxation                                                                                          
  Taxation                                        (20)                    (3)              (20)                      6
  Profit/(loss) on ordinary                        173                (8,525)           (9,104)               (27,265)
  activities after taxation                                                                                           
  Minority interests                                13                   (28)             (130)                  (132)
  Profit/(loss) for the                            186                (8,553)           (9,234)               (27,397)
  period                                                                                                              

  Earnings/(loss) per              3                                                                                  
  ordinary share                                                                                                      

  Basic and diluted                               0.1p                 (4.2p)            (4.5p)                (13.5p)
  earnings/(loss) per share                                                                                           
  Basic and diluted                               0.1p                 (1.1p)            (0.0p)                 (4.5p)
  earnings/(loss) per share                                                                                           
  before intangible asset                                                                                             
  amortisation and                                                                                                    
  impairment, and                                                                                                     
  exceptional items                                                                                                   


Statement of total recognised gains and losses 
for the quarter and nine months ended 31 December 2002
                                                                                                                
                                                                Quarter      Quarter      9 months    9 months ended 
                                                                  ended        ended        ended            31 Dec 
                                                                 31 Dec       31 Dec       31 Dec              2001 
                                                                   2002         2001         2002           audited 
                                                              unaudited    unaudited    unaudited                   
                                                                  #'000        #'000        #'000             #'000 
                                                                                 
  Profit/(loss) for the period                                      186      (8,553)      (9,234)          (27,397)
  Exchange adjustments offset in reserves                             -        (236)            -                39
  Total recognised gains/(losses) for the period                    186      (8,789)      (9,234)          (27,358)


Consolidated balance sheet 
as at 31 December 2002

                                                                                                                      
                                                                        31 December            31 December    31 March 
                                                                               2002                   2001        2002 

                                                                          unaudited   unaudited & restated     audited
                                                          Note                #'000                  #'000       #'000
  Fixed assets                                                                                                        
  Intangible fixed assets                                                       125                  9,030       7,376
  Tangible fixed assets                                                       1,925                  2,060       2,316
  Investment                                                                      -                  2,000       2,000
                                                                              2,050                 13,090      11,692
  Current assets                                                                                                      
  Stock                                                                         675                    674         501
  Debtors                                                                     6,620                 10,550       9,554
  Bank - short term deposits                                                  8,500                 12,588      10,500
  Cash at bank and in hand                                                    3,623                  2,754       3,600
                                                                             19,418                 26,566      24,155
  Creditors: amounts falling due within one year                            (9,278)               (10,602)    (12,613)
  Net current assets                                                         10,140                 15,694      11,542

  Total assets less current liabilities                                      12,190                 29,054      23,234

  Creditors: amounts falling due after more than one                           (34)                   (39)        (57)
  year                                                                                                                

  Provisions for liabilities and charges                                      (627)                (1,900)     (2,472)

  Net assets                                                                 11,529                 27,115      20,705

  Capital and reserves                                       4                                                        
  Called up share capital                                                       518                    511         515
  Shares to be issued                                                            75                    600         253
  Share premium account                                                      72,432                 72,425      72,429
  Merger reserve                                                                  -                  3,445       2,973
  Profit and loss account                                                  (61,655)               (49,864)    (55,494)
  Total equity shareholders' funds                           5               11,370                 27,117      20,676

  Minority interests                                                            159                    (2)          29

  Capital employed                                                           11,529                 27,115      20,705
 

Consolidated cash flow statement 
for the quarter and nine months ended 31 December 2002

                                                                                                                      
                                                                 Quarter        Quarter       9 months       9 months 
                                                                   ended          ended          ended          ended 
                                                             31 Dec 2002    31 Dec 2001    31 Dec 2002    31 Dec 2001 

                                                               unaudited      unaudited      unaudited      unaudited 
                                                                   #'000          #'000          #'000          #'000 
                                                     Note                                                             
  Net cash inflow/(outflow) from operating              6           1,712        (1,680)        (1,198)        (9,083)
  activities                                                                                                          

  Return on investments and servicing of finance                                                                      
  Net interest                                                         94            176            271            727

  Capital expenditure and financial investment                                                                        
  Purchase of tangible fixed assets                                 (186)          (170)          (900)          (622)
  Other fixed asset investments                                         -          (670)              -          (670)
                                                                    (186)          (840)          (900)        (1,292)
  Acquisitions and disposals                                                                                          
  Consideration paid in respect of prior period                         -          (150)          (100)          (872)
  acquisitions                                                                                                        

  Cash inflow/(outflow) before use of liquid                        1,620        (2,494)        (1,927)       (10,520)
  resources and financing                                                                                             

  Management of liquid resources                                                                                      
  (Increase)/decrease in short-term investments                   (1,000)          3,438          2,000         11,662

  Financing                                                                                                           
  Issue of shares                                                       -              -              5              -
  Capital element of finance lease payments                          (20)           (55)           (55)           (90)
                                                                     (20)           (55)           (50)           (90)
  Increase in cash in the period                                      600            889             23          1,052

Notes to the third quarter and nine months results

1. Basis of preparation 
 
The financial statements for the quarter and nine months ended 31 December 2002 have been prepared using accounting
policies consistent with those set out in the Company's consolidated 2002 statutory accounts. These statements do not
constitute statutory accounts within the meaning of section 240 of the Companies Act 1985 and are unaudited. 
 
Financial information for the quarter and nine months ended 31 December 2001 has been extracted from the accounting
records of the Group. The merger reserve and profit and loss account balances have been restated to reflect the nine
months to 31 December 2002 release of the merger reserve for the year ended 31 March 2002. 
 
The balances as at 31 March 2002 have been extracted from the statutory accounts, which have been filed with the
Registrar of Companies. The auditors' report on those accounts was unqualified and did not contain any statement
under section 237 of the Companies Act 1985. 
 
The results for the quarter and nine months ended 31 December 2002 were approved by the Board on 26 February 2003 and
will be posted on the Company's web site, www.eckoh.com, on 27 February 2003. 
 
 
2. Segmental analysis - for the quarter and nine months ended 31 December 2002 
 
Following the completion of the restructure of continuing operations the Company now operates as a single integrated
business. No segmental information is thus presented. In addition, following the closure or disposal of overseas
entities during the previous financial year there are no material foreign entities and segmental information by
geographical area is therefore not presented. 
 
3. Earnings/(loss) per ordinary share of 0.25p each 

                                                                                                                      
                                                           Quarter        Quarter    9 months ended    9 months ended 
                                                             ended          ended            31 Dec            31 Dec  
                                                            31 Dec         31 Dec              2002              2001 
                                                              2002           2001                            restated 
                                                                         restated             #'000             #'000 
                                                             #'000          #'000                                     

  Profit/(loss) for the period before the                      211        (2,134)                54           (9,086) 
  following:                                                                                                          
  Intangible asset amortisation and impairment                (25)        (5,701)           (7,288)          (15,273) 
  Exceptional items                                              -        (1,021)                 -           (3,341) 
  Provision against fixed asset investment                       -              -           (2,000)                 - 
  Profit on disposal of internet operations                      -            303                 -               303 
  Profit/(loss) for the period                                 186        (8,553)           (9,234)          (27,397) 

  Weighted average number of shares in the period:                                                                    
  Basic and diluted                                    207,292,024    203,069,562       207,065,951       202,297,838 

  Basic and diluted earnings/(loss) per share                 0.1p         (1.1p)            (0.0p)            (4.5p) 
  before the following:                                                                                               
  Intangible asset amortisation and impairment                   -         (2.8p)            (3.5p)            (7.5p) 
  Exceptional items                                              -         (0.5p)                 -            (1.7p) 
  Provision against fixed asset investment                       -              -            (1.0p)                 - 
  Profit on disposal of internet operations                      -           0.2p                 -              0.2p 
  Basic and diluted earnings/(loss) per share                 0.1p         (4.2p)            (4.5p)           (13.5p) 
 

The dilutive effect of share options in issue and shares to be issued is not material enough to impact on the
disclosed earnings per share for the current quarter.

4. Share capital and reserves 

                                                                                                                      
                             Ordinary share      Shares to be      Share premium   Merger reserve      Profit and loss
                                   capital            issued            account                               account 

                                     #'000             #'000              #'000             #'000                #'000  
                                                                                          
  At 1 April 2002                      515               253             72,429              2,973           (55,494) 

  Loss for the period                    -                 -                  -                  -            (9,234) 

  Shares issued in                       2                 -                  3                  -                  - 
  respect of share                                                                                                    
  options exercised                                                                                                   

  Contingent and                         1             (101)                  -                100                  - 
  deferred share                                                                                                      
  consideration for                                                                                                   
  acquisitions in prior                                                                                               
  years                                                                                                               

  Movement in fair                       -              (77)                  -                  -                  - 
  value of contingent                                                                                                 
  share consideration                                                                                                 
  for acquisitions in                                                                                                 
  prior years                                                                                                         

  Realisation of merger                  -                 -                  -            (3,073)              3,073 
  reserve                                                                                                             

  At 31 December 2002                  518                75             72,432                  -           (61,655) 

 
 
5. Reconciliation of movement in shareholders' funds 
                                                                                                                    
                                                       Quarter ended    Quarter    9 months ended    9 months ended 
                                                              31 Dec      ended           31 Dec            31 Dec  
                                                                2002     31 Dec              2002              2001 
                                                                           2001                                         
                                                               #'000      #'000             #'000             #'000
                                                                                        
                                                                                                               

    Opening shareholders' funds                               11,109     35,523            20,676            54,362 
    Profit/(loss) for the period                                 186    (8,553)           (9,234)          (27,397) 
    Net movement in contingent share consideration                75        383              (77)               113 
    Employee share options exercised                               -          -                 5                 - 
    Exchange adjustments offset in reserves                        -      (236)                 -                39 
    Closing shareholders' funds                               11,370     27,117            11,370            27,117 
 
 
6. Net cash inflow/(outflow) from operating activities 

                                                                                                                      
                                                        Quarter ended     Quarter    9 months ended    9 months ended 
                                                               31 Dec       ended           31 Dec            31 Dec  
                                                                 2002      31 Dec              2002              2001 
                                                                             2001                            restated 
                                                                         restated                                     
                                                                #'000       #'000             #'000             #'000 
                                                                                                                 

  Operating profit/(loss)                                          83     (8,967)           (7,371)          (28,227) 
  Depreciation and impairment of tangible fixed                   314         379               937             1,161 
  assets                                                                                                              
  Amortisation and impairment of intangible fixed                  25       5,701             7,288            15,273 
  assets                                                                                                              
  Decrease/(increase) in stock                                    620         285             (174)               504 
  Decrease/(increase) in debtors                                1,264       3,119             2,950             2,983 
  (Decrease)/increase in creditors/provisions                   (594)     (2,270)           (4,828)             (850) 
  Loss on disposal of fixed assets                                  -          73                 -                73 
                                                                1,712     (1,680)           (1,198)           (9,083) 
 
 
END


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