Peak International Files 10-Q, Reports Third Fiscal Quarter Results Peak Appeals Nasdaq Staff Determination to Listing Qualifications Panel FREMONT, Calif., March 28 /PRNewswire-FirstCall/ -- Peak International Limited (NASDAQ:PEAKE) today reported that on March 24, 2005 the Company filed its 10-Q for the quarter ended December 31, 2004 reporting its financial results for its third fiscal quarter ended December 31, 2004. The filing had been delayed pending the resolution of certain accounting issues related to the computation and payment of both taxes and social insurance contributions for workers at the Peak's Shenzhen, Peoples Republic of China, factory operated pursuant to a processing agreement with an unaffiliated third party. The Company intends to seek relief from a Nasdaq Staff Determination that the Company is not in compliance with the filing requirement for continued listing under Nasdaq Marketplace Rule 4310(c)(14) based on the filing of the Form 10-Q on March 24th, and that its securities, therefore, should not be subject to delisting from The Nasdaq National Market. A hearing before a Nasdaq Listing Qualifications Panel to review the Staff Determination is scheduled for March 31, 2005. There can be no assurance that the Nasdaq Listing Qualifications Panel will grant the Company's request for continued listing. Net sales in the third quarter of fiscal 2005 were $16.8 million, down 1% compared to the third quarter of fiscal 2004 and the same compared to the second quarter of fiscal 2005. Net sales for the nine months ended December 31, 2004 were $51.4 million, up 9% compared to $47.3 million recorded for the same period in fiscal 2004. Peak recorded a net loss of approximately $4.2 million for the third quarter of fiscal 2005 and a net profit of $893,000 for the same quarter last year. A net loss of $5.3 million was recorded for the nine months ended December 31, 2004 as compared to a net profit of $0.2 million for the same period last year. Loss per share on a diluted basis was $0.34 for the third quarter of fiscal 2005 as compared to earnings per share of $0.07 for the third quarter of fiscal 2004 and a loss per share of $0.12 for the second quarter of fiscal 2005. Loss per share on a diluted basis was $0.43 for the nine months ended December 31, 2004 whereas the company earned $0.02 per share for the nine months ended December 31, 2003. The decreases in gross profit and gross margin as a percentage of sales were mainly attributable to continued high raw material costs which have been impacted by high petroleum prices, an increase in inventory reserves associated with approximately $0.9 million of recycled trays that could not be economically utilized and expenses related to errors in the computation and payment of taxes and social insurance contributions for workers at Peak's factory, which is located in Shenzhen, the PRC and operated pursuant to a processing agreement with an unaffiliated PRC company. An additional $0.3 million, related to labor litigation in the factory in the PRC and recorded as manufacturing costs, also contributed to the decrease in gross margin for the three months ended December 31, 2004. These events also contributed to the decrease of gross profit and gross margin as a percentage of sales in the nine months ended December 31, 2004. During the quarter ended December 31, 2004, Peak announced its intention to discontinue the production and sale of tubes. The dedicated equipment used in the manufacturing of tubes has been subject to accelerated depreciation and Peak expects that these assets will have a zero book value at the time of disposal. Peak does not currently anticipate any significant inventory charge or severance cost related to the closing of its tube business. Cal Reed, Peak's Chairman and CEO said, "The issues that caused the late filing of our 10-Q are behind us. We are hopeful that the Nasdaq stock market will agree that we are now fully compliant with its listing rules and regulations and that we will continue to have our shares listed on the Nasdaq exchange. We have made a significant number of changes in procedures and personnel at our operations in China and are hopeful that these changes will set the foundation for an improved operating environment." About Peak International Limited Peak International Limited is a leading low cost supplier of precision-engineered transport products for storage, transportation and automated handling of semiconductor devices and other electronic components. Peak employs approximately 2,300 people worldwide, directly and through its operating partner in Shenzhen, the PRC. Peak operates warehouses throughout the world and offers JIT services to leading semiconductor manufacturers and assemblers. Peak is a leading recycler of used plastic matrix trays operating worldwide under its SemiCycle trade name. Safe Harbor Statement Except for historical information contained herein, the statements in this press release, including the Company's intent and ability to appeal the Nasdaq Staff Determination, the Company's expectations regarding the book value, inventory charges and severance costs relating to the closing of its tube business, are forward-looking statements within the meaning of the "safe harbor" provision of the Private Securities Litigation Reform Act of 1995. These forward-looking statements speak only as of the date hereof and are subject to risks and uncertainties that may cause actual results to differ materially. These risks and uncertainties include the Company's ability to continue to have its securities listed on the Nasdaq Stock Market, the Company's ability and outcome of changes in its procedures and personnel, and the risks detailed from time to time in the Company's SEC reports, including its quarterly report on Form 10-Q for the quarter ended December 31, 2004. The company disclaims any intent or obligation to update or revise these forward-looking statements. Contact: Cal Reed, Chairman & CEO, or investor relations, Jack Menache, both of Peak International Limited, +1-510-449-0100. Consolidated Statements of Operations (in thousands of United States Dollars, except share and per share data) Three Months Ended December 31, 2004 2003 (Unaudited) (Unaudited) Net Sales $16,785 $16,998 Cost of Goods Sold 16,858 11,240 Gross (Loss) Profit (73) 5,758 Selling and Marketing 3,028 3,032 General and Administrative 1,690 1,645 Research and Development 37 68 (Loss) Income from operations (4,828) 1,013 Other Income (Expenses) -- net 212 (39) Interest Income 68 39 (Loss) Income Before Income Taxes (4,548) 1,013 Income Tax Benefit (Expense) 378 (120) Net (Loss) Income $(4,170) $893 (LOSSES) EARNINGS PER SHARE -- Basic $(0.34) $0.07 -- Diluted $(0.34) $0.07 Weighted Average Number of Shares Outstanding -- Basic 12,408,000 12,208,000 -- Diluted 12,408,000 12,684,000 Consolidated Statements of Operations (in thousands of United States Dollars, except share and per share data) Nine Months Ended December 31, 2004 2003 (Unaudited) (Unaudited) Net Sales $51,366 $47,284 Cost of Goods Sold 43,321 33,191 Gross Profit 8,045 14,093 Selling and Marketing 9,212 8,624 General and Administrative 5,064 4,868 Research and Development 122 172 (Loss) Income from operations (6,353) 429 Other Income (Expenses) -- net 48 (35) Interest Income 145 127 (Loss) Income Before Income Taxes (6,160) 521 Income Tax Benefit (Expense) 817 (305) Net (Loss) Income $(5,343) $216 (LOSSES) EARNINGS PER SHARE -- Basic $(0.43) $0.02 -- Diluted $(0.43) $0.02 Weighted Average Number of Shares Outstanding -- Basic 12,388,000 12,208,000 -- Diluted 12,388,000 12,590,000 Consolidated Balance Sheets (in thousands of United States Dollars) December 31, March 31, 2004 2004 (Unaudited) ASSETS Current Assets: Cash and cash equivalents $24,110 $20,303 Accounts receivable -- net of allowance for doubtful accounts of $217 at December 31, 2004 and $237 at March 31, 2004 11,632 12,393 Inventories 12,997 13,547 Other receivables, deposits and prepayments 1,402 1,050 Income taxes receivable 23 -- Total Current Assets 50,164 47,293 Asset to be disposed of by sale 5,230 5,230 Property, plant and equipment -- net 27,442 28,246 Land use right 747 761 Deposits for acquisition of property, plant and equipment 178 969 Income taxes receivable -- 5,085 Other deposit 301 301 TOTAL ASSETS $84,062 $87,885 LIABILITIES AND STOCKHOLDERS' EQUITY Current Liabilities: Accounts payable -- Trade $6,274 $4,436 -- Property, plant and equipment 452 628 Accrued payroll and employee benefits 3,333 1,480 Accrued other expenses 4,999 1,168 Income taxes payable 126 5,858 Total Current Liabilities 15,184 13,570 Deferred Income Taxes 1,182 1,670 Total Liabilities 16,366 15,240 Stockholders' Equity: Share capital 124 123 Additional paid-in capital 27,095 26,702 Retained earnings 41,679 47,022 Accumulated other comprehensive loss (1,202) (1,202) Total stockholders' equity 67,696 72,645 TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $84,062 $87,885 Consolidated Statements of Cash Flows (in thousands of United States Dollars) Nine Months Ended December 31, 2004 2003 (Unaudited) (Unaudited) Operating activities: Net (loss) income $(5,343) $216 Adjustments to reconcile net (loss) income to net cash provided by operating activities: Depreciation and amortization 5,103 4,668 Deferred income taxes (488) 190 Loss on disposal/write-off of property, plant and equipment 82 520 Allowance for doubtful accounts (20) (60) Changes in operating assets and liabilities: Accounts receivable 781 (1,404) Inventories 550 (109) Other receivables, deposits and prepayments (352) (205) Income taxes receivable 5,062 (686) Accounts payable -- trade 1,838 288 Accrued payroll, employee benefits and other expenses 5,684 301 Income taxes payable (5,732) 145 Net cash provided by operating activities 7,165 3,864 Investing activities: Acquisition of property, plant and equipment (4,543) (4,481) Proceeds on disposal of property, plant and equipment -- 12 Decrease (increase) in deposits for acquisition of property, plant and equipment 791 (44) Net cash used in investing activities (3,752) (4,513) Financing activities: Proceeds from issuance of common stock 394 904 Payment for repurchase of common stock -- (2,416) Net cash provided by (used in) financing activities 394 (1,512) Net increase (decrease) in cash and cash equivalents 3,807 (2,161) Cash and cash equivalents at beginning of period 20,303 25,928 Effects of exchange rate changes on cash and cash equivalents -- (159) Cash and cash equivalents at end of period $24,110 $23,608 Supplemental cash flow information: Cash paid during the period Interest $-- $-- Income taxes 341 693 DATASOURCE: Peak International Limited CONTACT: Cal Reed, Chairman & CEO, or investor relations, Jack Menache, both of Peak International Limited, +1-510-449-0100 Web site: http://www.peakf.com/

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