Revenue increases to a record $380 million, representing a 15% increase from the Prior Year TORONTO and ENGLEWOOD, CO, March 31 /PRNewswire-FirstCall/ -- 180 Connect Inc. ("180 Connect" or the "Company") (OTCBB: CNCT.OB, CNCTU.OB, CNCTW.OB), one of North America's largest providers of installation, integration and fulfillment services to the home entertainment, communication, and home integration service industries, today released its financial results for the year ended December 31, 2007. Certain information contained in this news release constitutes forward-looking information, including anticipated growth and financial performance. See "Forward-Looking Information". Selected Financial Highlights - Year Ended December 31, 2007 For the year ended December 31, 2007 as compared to the year ended December 31, 2006: Year to Date Highlights - Revenue grew to $379.8 million, an increase of $48.6 million, or 14.7%, compared to revenue of $331.2 million in 2006. - EBITDA from continuing operations (2) was $19.3 million, an increase of $5.8 million or 42.8% compared to $13.5 million in 2006. - Total cash provided by operating activities was $1.5 million, a decrease of $4.8 million from the cash provided by operating activities of $6.3 million in 2006. - Loss from continuing operations was $22.9 million, an increase of $14.1 million compared to a loss from continuing operations of $8.8 million in 2006. - Net loss was $24.9 million, an increase of $10.3 million compared to a net loss of $14.6 million in 2006. - Net loss per share for the twelve months ended December 31, 2007 and December 31, 2006, respectively, is as follows: - Loss from continuing operations was $1.20 per share basic and diluted compared to a loss from continuing operations of $0.60 per share basic and diluted in 2006. - Net loss was $1.30 per share basic and diluted compared to net loss of $1.00 per share basic and diluted in 2006. Peter Giacalone, President and Chief Executive Officer of the Company stated; "2007 was a significant and successful year for 180 Connect. The management team was highly focused on improving margins and rebuilding shareholder confidence in the organization. Major initiatives included the significant capital raise through completing the merger with Ad Venture Partners, expanding and strengthening our relationship with our major customers, and streamlining of the systems and processes of control and management. Our employees continue to deliver some of the best quality and consumer satisfaction metrics in the industry despite the challenges of weather and geography. 180 Connect's team delivered a 43% increase in EBITDA on 15% revenue growth, year over year, with a strong focus on cash management and delivery. We are also very pleased to note that DIRECTV was ranked "Highest in Customer Satisfaction among Satellite/Cable TV Subscribers" in the southern, western and eastern regions of the United States, according to the J.D. Power and Associates 2007 Residential Cable/Satellite TV Customer Satisfaction Study. As 180 Connect is the primary service provider for DIRECTV's western region, I believe that the award reflects our commitment and ability to deliver exceptional customer service." 2007 Highlights 2007 financial results were strong as the Company achieved significant revenue growth and record EBITDA from continuing operations(2). Revenue for 2007 increased to $380 million, from $331 million in 2006. This 15% increase reflects across-the-board volume increases in satellite and cable and also includes contribution from 180 Network Services and Digital Interiors - Home businesses. DIRECTV volume increased 15% year over year, as they not only continue to channel more work through the Home Service Provider Network, but also continue to sell more advanced product. Cable revenues increased 10% year over year as the Company continued to benefit from its investments in its cable workforce and significant growth in the Company's Canadian operations with Rogers Communications which increased by 60%. 180 Connect's Network Services business reported modest top line growth in 2007 as certain municipal fiber projects originally forecast to contribute in 2007 have been deferred to 2008 as a result of delays in financing associated with the current credit markets. The Company remains cautiously optimistic that this business will provide meaningful contributions in 2008, with the focus on its several fiber-to-the-home private developments. The Company remains confident in the long term growth prospects for this business and is pleased to announce an award for a $2 million airport project with the City of San Jose, CA. The pace of growth in 180 Connect's Home business was moderate as a result of the slowdown in the production home housing market. The Company will continue to monitor this business closely and has already begun the process of focussing its efforts on the higher end custom home and multi-dwelling unit market which has remained fairly steady despite the deterioration in the broader housing market. Long term, in-home technology remains an increasingly important factor in home buying decisions, and we believe this will continue to support the growth of the business, particularly in the higher end segment of the housing market. Earnings performance for 2007 was the strongest in the history of the Company. EBITDA from continuing operations was $20.1 million for 2007 excluding stock based compensation expense of $0.9 million, an increase of $6.6 million or 48% year over year. On an adjusted basis excluding US listing costs, restructuring charges and stock based compensation expense, EBITDA from continuing operations was $21.3 million for 2007, an increase of 47% year over year. These results were primarily attributable to underlying operational improvements implemented in streamlining the Company's management team, reduced insurance costs, improved inventory process and controls coupled with volume increases. General and Administrative costs declined despite the 15% increase in revenue. General and Administrative costs excluding stock-based compensation as a percentage of revenue declined to 4.8% in 2007 from 5.9% in 2006 as a result of more stringent approval processes and reductions in legal and professional fees. Both reported and adjusted EBITDA were negatively impacted by approximately $0.4 million of earnings related to the closure of a Networks Services operation during the fourth quarter, now reported within discontinued operations. Looking Forward The Company set out last fall to refinance its existing debt in an effort to supplement its liquidity and lower its borrowing costs. While the Company continues to monitor the deteriorating debt markets, it has been able to manage its seasonal working capital needs by lowering its costs, working with its vendors, reducing customer chargebacks, focusing on collecting receivables and most recently, negotiating a reduction in its required letter of credit for its insurance obligations, freeing up its restricted cash. As such, the Company has not pursued any of the term loan proposals received to date largely due to the impact of increasing the cost of capital and the requirement to issue significant additional equity. The Company believes that its effective cash management performance will remain on track and is not currently in the market for additional financing. Over the past 12 months 180 Connect has experienced significant growth. While the Company believes it has been successful in achieving many of its goals and positioning itself to become a dominant sector player, these efforts are not, in the opinion of the Board of Directors, being appropriately valued by the public markets. As such, the Board of Directors of 180 Connect has appointed a Special Committee comprised of independent directors of the Board, with a mandate to consider and review strategic alternatives for the Company, including transaction proposals that have or may be received from time to time. The Special Committee has retained investment bankers to assist in this process and is considering a number of alternatives to improve shareholder value. The Board of Directors has not set any deadline for completing the review of its strategic options and may ultimately determine that its current business plan is the best means to build and deliver shareholder value. Summary Results The following is a summary of the Company's selected consolidated data and operating information for the twelve months ended December 31, 2007 and 2006 and should be read in conjunction with the annual audited financial statements. The amounts presented below have been reclassified to reflect the adjustments associated with the discontinued operations of the Company and the reclassification of certain amounts of long term debt to the current portion of long term debt. Selected Consolidated Financial and Operating Data: Twelve Months Twelve Months Ended Ended December 31, December 31, 2007 2006 % Change -------------------------------------------- Revenue......................$ 379,767,879 $ 331,175,241 14.7% Direct expenses.............. 341,108,774 297,073,863 14.8% -------------------------------------------- Direct contribution margin (1).................. 38,659,105 34,101,378 13.4% General and administrative (a).......... 19,223,846 19,675,497 (2.3)% Foreign exchange (gain) loss (124,329) 30,361 (509.5)% Restructuring costs.......... 275,000 892,688 (69.2)% -------------------------------------------- EBITDA (2) EBITDA............ 19,284,588 13,502,832 42.8% Depreciation................. 12,061,858 13,398,987 (10.0)% Amortization of customer contracts................... 3,681,499 3,712,673 (0.8)% Other (income) expense Interest and loan fees..... 16,272,393 10,043,504 62.0% Gain on extinguishment of debt...................... - (1,233,001) - (Gain) loss on sale of investments and assets.... 715,151 (726,086) (198.5)% (Gain) loss on change in fair value of derivative liabilities............... 5,020,945 (1,363,936) (468.1)% Other expense.............. 3,579,459 - - -------------------------------------------- Loss from continuing operations before income tax expense (benefit)........... (22,046,717) (10,329,309) 113.4% Income tax expense (benefit). 856,576 (1,503,271) (157.0)% -------------------------------------------- Loss from continuing operations.................. (22,903,293) (8,826,038) 159.5% Loss from discontinued operations.................. (2,039,073) (5,762,800) (64.6)% -------------------------------------------- Net loss for the period......$ (24,942,366) $ (14,588,838) 71.0% -------------------------------------------- -------------------------------------------- (a) General and administrative expense includes stock-based compensation of $860,035 and $91,214, for the years ended December 31, 2007, and December 31, 2006, respectively. Per Share Data Twelve Months Twelve Months Ended Ended December 31, December 31, 2007 2006 ----------------------------- Loss per share from continuing operations Basic.....................................$ (1.20) $ (0.60) Diluted...................................$ (1.20) $ (0.60) Net loss per share: Basic.....................................$ (1.30) $ (1.00) Diluted...................................$ (1.30) $ (1.00) Weighted average number of shares outstanding - basic........................ 19,155,718 14,641,010 ----------------------------- ----------------------------- Weighted average number of shares outstanding - diluted...................... 19,155,718 14,641,010 ----------------------------- ----------------------------- Selected Consolidated Balance Sheet Data As of December 31, December 31, 2007 2006 ----------------------------- (Restated) Cash and cash equivalents...................$ 366,449 $ 2,904,098 Working capital deficit..................... 30,162,680 32,218,721 Total assets................................ 158,284,151 165,443,572 Total debt and capital lease obligations.... 56,765,878 77,355,246 Total shareholders' equity..................$ 22,211,042 $ 9,402,081 A copy of the annual audited consolidated financial statements of the Company for the twelve months ended December 31, 2007 is attached to this news release. The Company will be releasing its year end report on March 31, 2008 which will be available on EDGAR and the Company's website. Additional information relating to the Company is available on EDGAR at http://www.sec.gov/edgar.shtml, on SEDAR at http://www.sedar.com/ and on the Company's website at http://www.180connect.net/. Non-GAAP Measures: (1) The term "Direct Contribution Margin" consists of revenue less direct expenses and excludes general and administrative expense, foreign exchange loss (gain), (gain) loss on sale of investments and assets, depreciation, amortization of customer contracts, interest and loan costs, (gain) loss on change on fair value of derivative liabilities, gain on extinguishment of debt, other expense, and income tax expense (benefit). DCM, as referred to in this news release, is a non-GAAP measure which does not have any standardized meaning prescribed by GAAP and is therefore unlikely to be comparable to similar measures presented by other issuers. Management believes that this term provides a better assessment of the contribution of the field operations dealing directly with its customers' subscribers by eliminating: (1) the general and administrative costs that are not part of the direct costs of generating revenue; (2) the charge for customer contracts and depreciation which are non-cash expense items; and (3) (gain) loss on sale of investments and assets, (gain) loss on change in fair value of derivative liabilities, gain on extinguishment of debt, and other expense, which are not considered to be in the normal course of operating activity. Investors should be cautioned, however, that DCM should not be construed as an alternative to income (loss) from continuing operations determined in accordance with GAAP as an indicator of the Company's performance. Following is a reconciliation of DCM to the comparable GAAP measure being net loss from continuing operations: Year Ended Year Ended December 31, December 31, 2007 2006 -------------- -------------- Direct contribution margin (1)..............$ 38,659,105 $ 34,101,378 General and administrative.................. 19,223,846 19,675,497 Foreign exchange loss (gain)................ (124,329) 30,361 Restructuring costs......................... 275,000 892,688 Depreciation................................ 12,061,858 13,398,987 Amortization of customer contracts.......... 3,681,499 3,712,673 Interest and loan costs..................... 16,272,393 10,043,504 Gain on extinguishment of debt.............. - (1,233,001) (Gain) loss on sale of investments and assets..................................... 715,151 (726,086) (Gain) loss on change in fair value of derivative liabilities..................... 5,020,945 (1,363,936) Other expense............................... 3,579,459 - Income tax expense (benefit)................ 856,576 (1,503,271) -------------- -------------- Net loss from continuing operations.........$ (22,903,293) $ (8,826,038) -------------- -------------- -------------- -------------- (2) The term "EBITDA from continuing operations" refers to loss from continuing operations before deducting depreciation, amortization of customer contracts, (gain) loss in sale of investments and assets, interest and loan fees, (gain) loss on change in fair value of derivative liabilities, gain on extinguishment of debt, other expense, and income tax expense (benefit). EBITDA from continuing operations, as referred to in this news release, is a non-GAAP measure which does not have any standardized meaning prescribed by GAAP and is therefore unlikely to be comparable to similar measures presented by other issuers. Management believes that EBITDA from continuing operations provides a better assessment of cash flow from the operations of the Company by eliminating: (1) the charge for depreciation, and amortization of customer contracts which are non- cash expense items and (2) (gain) loss on sale of assets, (gain) loss on change in fair market value of derivative liabilities, gain on extinguishment of debt, and other expense, which are not considered to be in the normal course of operating activity. In addition, financial analysts and investors use a multiple of EBITDA from continuing operations for valuing companies within the same sector, in order to eliminate the differences in accounting treatment from one company to the next. Given that the Company is in a growth stage, management believes the focus on EBITDA from continuing operations gives the investor or reader of the consolidated financial statements and MD&A more insight into the operating capabilities of management and its utilization of its operating assets. Management further believes that EBITDA from continuing operations is also the best metric for measuring valuation. Investors should be cautioned, however, that EBITDA from continuing operations should not be construed as an alternative to income (loss) from continuing operations determined in accordance with GAAP as an indicator of the Company's performance. Following is a reconciliation of EBITDA from continuing operations to the comparable GAAP measure being net loss from continuing operations: Year Ended Year Ended December 31, December 31, 2007 2006 -------------- -------------- EBITDA from continuing operations (2)....... 19,284,588 13,502,832 Depreciation................................ 12,061,858 13,398,987 Amortization of customer contracts.......... 3,681,499 3,712,673 Interest and loan costs..................... 16,272,393 10,043,504 Gain on extinguishment of debt.............. - (1,233,001) (Gain) loss on sale of investments and assets..................................... 715,151 (726,086) (Gain) loss on change in fair value of derivative liabilities..................... 5,020,945 (1,363,936) Other expense............................... 3,579,459 - Income tax expense (benefit)................ 856,576 (1,503,271) -------------- -------------- Net loss from continuing operations.........$ (22,903,293) $ (8,826,038) -------------- -------------- -------------- -------------- Conference Call Information A live webcast of 180 Connect Inc.'s 2007 year end results earnings call will be available at http://www.180connect.net/. The call will begin at 5:00 p.m. EST, March 31, 2008. The dial-in numbers for the call are international dial 617.213.8853 and toll free at 866.831.6224, participant pass code is 15653962. The webcast will be archived on the Company's website and a replay of the call will be available beginning at 7:00 p.m. EST on Monday, March 31, 2008 through to 11:59 p.m. EST Monday, April 7, 2008. The dial-in numbers for the replay are 617.801.6888 International Dial and toll free at 888.286.8010 pass code 92229639. 180 Connect Inc. 180 Connect Inc. is one of North America's largest providers of installation, integration and fulfillment services to the home entertainment, communications and home integration service industries. With more than 4,000 skilled technicians and 750 support personnel based in over 85 operating locations, 180 Connect is well positioned as the only pure play national residential service provider in the market. 180 Connect shares are traded under the name of 180 Connect Inc. on the OTCBB under the symbols CNCT.OB, CNCTU.OB and CNCTW.OB. Forward-Looking Information This news release contains forward-looking statements which reflect management's expectations regarding the Company's future growth, results of operations, performance and business prospects and opportunities. Statements about the Company's future plans and intentions, results, levels of activity, performance, goals or achievements or other future events constitute forward-looking statements. Wherever possible, words such as "will be", "may", "should", "could", "expect", "plan", "intend", "anticipate", "believe", "estimate", "predict" or "potential" or the negative or other variations of these words, or other similar words or phrases, have been used to identify these forward-looking statements. These statements reflect management's current beliefs and are based on information currently available to management. Forward-looking statements involve significant risk, uncertainties and assumptions. Many factors, including those discussed under section 1A "Risk Factors" of the Report Form 10-K could cause actual results, performance or achievements to differ materially from the results discussed or implied in the forward-looking statements. These factors should be considered carefully and prospective investors should not place undue reliance on the forward-looking statements. Although the forward-looking statements contained in this news release are based upon what management believes to be reasonable assumptions, the Company cannot assure investors that actual results will be consistent with these forward-looking statements. These forward-looking statements are made as of the date of this news release and the Company assumes no obligation to update or revise them to reflect new events or circumstances, except as required by law. Consolidated Financial Statements 180 Connect Inc. Consolidated Balance Sheets (Unaudited) December 31, December 31, 2007 2006 ----------------------------- (Restated) (Note 1) Assets Current Assets Cash and cash equivalents $ 366,449 $ 2,904,098 Accounts receivable (less allowance for doubtful accounts of $3,750,200 and $2,506,637, respectively) 48,378,339 48,934,952 Inventory 20,180,167 15,816,148 Restricted cash 10,169,108 14,503,000 Prepaid expenses and other assets 9,378,519 7,910,255 ----------------------------- TOTAL CURRENT ASSETS 88,472,582 90,068,453 Property, plant and equipment 34,906,750 34,882,890 Goodwill 11,034,723 11,034,723 Customer contracts, net 21,391,257 25,072,756 Other assets 2,478,839 4,384,750 ----------------------------- TOTAL ASSETS $ 158,284,151 $ 165,443,572 ----------------------------- ----------------------------- Liabilities and Shareholders' Equity Current liabilities Accounts payable and accrued liabilities $ 79,115,651 $ 78,686,245 Current portion of long-term debt 27,769,301 26,502,096 Fair value of derivative financial instruments 122,168 4,065,729 Current portion of capital lease obligations 11,628,142 13,033,104 ----------------------------- TOTAL CURRENT LIABILITIES 118,635,262 122,287,174 Income tax liability 191,580 - Long-term debt - 12,264,621 Convertible debt - 6,276,584 Capital lease obligations 17,246,267 15,213,112 ----------------------------- TOTAL LIABILITIES 136,073,109 156,041,491 Shareholders' Equity Common stock $.0001 par value; authorized 100,000,000, at December 31, 2007 and December 31, 2006 issued and outstanding shares 25,520,152 and 14,685,976, respectively 2,552 1,469 Paid-in capital 130,096,083 91,871,813 Treasury stock, 500,000 shares and zero at December 31, 2007 and December 31, 2006 respectively (224,019) - Accumulated deficit (107,898,597) (82,956,231) Accumulated other comprehensive income 235,023 485,030 ----------------------------- TOTAL SHAREHOLDERS' EQUITY 22,211,042 9,402,081 ----------------------------- TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY $ 158,284,151 $ 165,443,572 ----------------------------- ----------------------------- Note 1: The 2006 consolidated balance sheet has been restated to reclassify $20,534,422 of debt previously reported as long-term to current in accordance with the requirements of Emerging Issues Task Force Issue # 95-22, "Balance Sheet Classification of Borrowing Outstanding under Revolving Credit Agreements that Include Both a Subjective Accelerator Clause and a Lock-Box Agreement." This restatement had no impact on the previously reported consolidated statements of results of operations, shareholder's equity and cash flows. Consolidated Financial Statements 180 Connect Inc. Consolidated Statements of Operations (Unaudited) Year Ended Year Ended Year Ended December 31, December 31, December 31, 2007 2006 2005 -------------------------------------------- Revenue $ 379,767,879 $ 331,175,241 $ 278,640,517 Expenses Direct expenses 341,108,774 297,073,863 255,120,324 General and administrative (1) 19,223,846 19,675,497 21,702,824 Foreign exchange loss (gain) (124,329) 30,361 (18,692) Restructuring costs 275,000 892,688 1,672,485 Depreciation 12,061,858 13,398,987 6,147,874 Amortization of customer contracts 3,681,499 3,712,673 4,093,985 Other (income) expense Interest and loan fees 16,272,393 10,043,504 3,440,690 Gain on extinguishment of debt - (1,233,001) - (Gain) loss on sale of investments and assets 715,151 (726,086) (6,897,291) Impairment of goodwill and customer contracts - - 608,096 (Gain) loss on change in fair value of derivative liabilities 5,020,945 (1,363,936) - Other expense 3,579,459 - - -------------------------------------------- Loss from continuing operations before income tax expense (benefit) (22,046,717) (10,329,309) (7,229,778) Income tax expense (benefit) 856,576 (1,503,271) (2,001,727) -------------------------------------------- Loss from continuing operations (22,903,293) (8,826,038) (5,228,051) Loss from discontinued operations, net of income taxes of zero (2,039,073) (5,762,800) (3,288,604) -------------------------------------------- Net loss for the period $ (24,942,366) $ (14,588,838) $ (8,516,655) -------------------------------------------- -------------------------------------------- Net loss per share from continuing operations: Basic $ (1.20) $ (0.60) $ (0.36) Diluted $ (1.20) $ (0.60) $ (0.36) Net loss per share: Basic $ (1.30) $ (1.00) $ (0.59) Diluted $ (1.30) $ (1.00) $ (0.59) Weighted average number of shares outstanding - basic 19,155,718 14,641,010 14,368,864 Weighted average number of shares outstanding - diluted 19,155,718 14,641,010 14,368,864 (1) General and administrative includes stock-based compensation of $860,035, $91,214 and $1,387,133 for the years ended December 31, 2007, December 31, 2006, and December 31, 2005, respectively. 180 Connect Inc. Consolidated Statements of Shareholders' Equity (Unaudited) Common Stock Outstanding Common Paid in Treasury Shares Stock Capital Stock ------------------------------------------------------- Balances at December 25, 2004 14,296,622 $ 1,430 $ 86,878,322 $ - Issuance on exercise of stock options for cash 408,847 41 728,291 - Share repurchase (175,320) (18) (759,810) - Stock-based compensation - - 1,387,133 - Sale of investment - - - - Net loss - - - - ------------------------------------------------------- Balances at December 31, 2005 14,530,149 1,453 88,233,936 - Issuance on exercise of stock options for cash 155,827 16 259,696 - Issuance of warrants on long-term debt - - 3,286,967 - Stock-based compensation - - 91,214 - Net loss - - - - ------------------------------------------------------- Balances at December 31, 2006 14,685,976 1,469 91,871,813 - Issuance on exercise of stock options for cash 46,467 4 77,507 - Issuance on exercise of warrants for cash 1,200,000 120 17,140 - Issuance on exercise of convertible debt 510,000 51 2,293,179 - Net proceeds from reverse merger 9,577,709 958 37,932,207 - Issuance costs attributed to reverse merger - - (6,976,440) - Stock-based compensation - - 860,035 - Issuance of warrants on long-term debt - - 2,803,296 - Issuance of warrants in support of Arrangement - - 800,000 - Acquisition of net assets of AVP - - (7,099,514) - Reclassification of the Public Warrants - - 7,516,810 - Purchase of 500,000 shares of treasury stock (500,000) (50) 50 (224,019) Foreign currency translation adjustment - - - - Net loss - - - - ------------------------------------------------------- Balances at December 31, 2007 25,520,152 $ 2,552 $130,096,083 $ (224,019) ------------------------------------------------------- ------------------------------------------------------- Accumulated Other Comprehensive Accumulated Income Deficit (loss) Total ----------------------------------------- Balances at December 25, 2004 $(59,452,519) $ 6,988,770 $ 34,416,003 Issuance on exercise of stock options for cash - - 728,332 Share repurchase (398,219) - (1,158,047) Stock-based compensation - - 1,387,133 Sale of investment - (6,503,740) (6,503,740) Net loss (8,516,655) - (8,516,655) ----------------------------------------- Balances at December 31, 2005 (68,367,393) 485,030 20,353,026 Issuance on exercise of stock options for cash - - 259,712 Issuance of warrants on long-term debt - - 3,286,967 Stock-based compensation - - 91,214 Net loss (14,588,838) - (14,588,838) ----------------------------------------- Balances at December 31, 2006 (82,956,231) 485,030 9,402,081 Issuance on exercise of stock options for cash - - 77,511 Issuance on exercise of warrants for cash - - 17,260 Issuance on exercise of convertible debt - - 2,293,230 Net proceeds from reverse merger - - 37,933,165 Issuance costs attributed to reverse merger - - (6,976,440) Stock-based compensation - - 860,035 Issuance of warrants on long-term debt - - 2,803,296 Issuance of warrants in support of Arrangement - - 800,000 Acquisition of net assets of AVP - - (7,099,514) Reclassification of the Public Warrants - - 7,516,810 Purchase of 500,000 shares of treasury stock - - (224,019) Foreign currency translation adjustment - (250,007) (250,007) Net loss (24,942,366) - (24,942,366) ----------------------------------------- Balances at December 31, 2007 $(107,898,597) $ 235,023 $ 22,211,042 ----------------------------------------- ----------------------------------------- 180 Connect Inc. Consolidated Statements of Cash Flows (Unaudited) Year Ended Year Ended Year Ended December 31, December 31, December 31, 2007 2006 2005 -------------------------------------------- Cash provided by (used in) the following activities: Operating Loss from continuing operations..................$ (22,903,293) $ (8,826,038) $ (5,228,051) Add (deduct) items not affecting cash: Depreciation, amortization and impairment............ 15,743,357 17,111,660 10,849,955 Non-cash interest expense.. 8,117,147 3,210,141 459,852 Stock-based compensation... 860,035 91,214 1,387,133 Deferred income taxes...... - (1,561,031) (1,491,941) Settlement of derivative liability................. (2,766,573) - - Gain on extinguishment of debt...................... - (1,233,001) - (Gain) loss on change in fair value of derivative liabilities............... 5,020,945 (1,363,936) - (Gain) loss on sale of investments and assets.... 715,151 (726,086) (6,897,291) Other...................... (177,050) (291) 3,816 Changes in non-cash working capital balances related to operations: Accounts receivable......... 556,613 227,513 (6,464,271) Inventory.................. (4,364,019) 4,486,519 (2,412,713) Other current assets....... (1,222,516) 338,030 (688,922) Insurance premium deposits. (16,195) (6,209,037) 1,126,896 Other assets............... (377,949) (37,035) (18,928) Settlement of class action lawsuit................... - - (7,973,623) Settlement of certain wage practices................. - - (1,217,639) Restricted cash............ 4,333,892 247,366 (8,696,719) Accounts payable and accrued liabilities....... (9,660) 2,375,179 14,320,065 Operating cash flows from discontinued operations... (1,966,397) (1,842,778) (2,597,616) -------------- -------------- -------------- Total cash provided by (used in) operating activities................ 1,543,488 6,288,389 (15,539,997) -------------- -------------- -------------- Investing Purchase of property, plant and equipment............... (3,373,257) (2,742,727) (5,656,286) Net proceeds from disposition of investments.............. - 1,327,693 10,968,388 Proceeds from sale of property, plant and equipment................... - - 665,000 Short-term investments....... - - 16,178,848 Business acquisition......... - - (429,603) -------------- -------------- -------------- Total cash used in investing activities.................. (3,373,257) (1,415,034) 21,726,347 -------------- -------------- -------------- Financing Repayment of capital lease obligations................. (12,105,040) (15,010,698) (4,960,341) Repayment of debt............ (12,333,337) (7,350,000) (6,908,003) Proceeds from share issuance. 94,771 259,712 723,608 Net proceeds from reverse merger...................... 37,933,165 - - Issuance costs on reverse merger...................... (6,976,440) - - Redemption of convertible debt........................ (10,393,577) - - Increase (decrease) in borrowings under the Revolver credit facility.... (101,160) (377,494) - Issuance costs on long-term debt........................ - (3,546,150) - Net proceeds from refinancing of vehicles................. 3,470,714 2,127,542 - Proceeds from issuance of convertible debt............ - 10,686,101 - Proceeds from refinancing of long-term debt.............. - 42,140,497 - Extinguishment of long-term debt........................ - (32,863,525) - Repurchase of common stock... (224,019) - - Repurchase of shares through normal course issuer bid.... - - (1,158,047) Settlement with selling shareholders of Mountain Center Inc......... - - (2,950,000) Issuance costs paid on convertible debt............ - (1,388,985) - -------------- -------------- -------------- Total cash provided by (used in) financing activities.................. (634,923) (5,323,000) (15,252,783) -------------- -------------- -------------- Effect of exchange rates on cash and cash equivalents... (72,957) 291 39,753 -------------- -------------- -------------- Net increase (decrease) in cash and cash equivalents during the period........... (2,537,649) (449,354) (9,026,680) Cash and cash equivalents, beginning of period......... 2,904,098 3,353,452 12,380,132 -------------- -------------- -------------- Cash and cash equivalents, end of period...............$ 366,449 $ 2,904,098 $ 3,353,452 -------------- -------------- -------------- -------------- -------------- -------------- Supplemental cash flow information: Interest paid................$ 8,779,371 $ 6,091,487 $ 2,485,035 -------------- -------------- -------------- -------------- -------------- -------------- Income taxes paid............$ 257,120 $ 429,279 $ 1,265,756 -------------- -------------- -------------- -------------- -------------- -------------- Supplemental disclosure of non-cash investing and financing transactions: For the years ended December 31, 2007, December 31, 2006 and December 31, 2005, the Company had additional capital lease obligations for vehicles of $9,080,617, $6,401,900 and $39,403,406 respectively. DATASOURCE: 180 Connect Inc. CONTACT: please contact the following or visit our website at http://www.180connect.net/. Claudia A. Di Maio, Director Investor Relations, TEL: (866) 995-8888, DIRECT LINE: (416) 930-7710, EMAIL: ; Devlin Lander, Integrated Corporate Relations, TEL.: (415) 292-6855

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