- Proactive Restructuring Efforts Continue WARREN, Ohio, Feb. 25 /PRNewswire-FirstCall/ -- Stoneridge, Inc. (NYSE: SRI) today announced net sales of $158.0 million and a net loss of $108.4 million, or $(4.63) per diluted share, for the fourth quarter ended December 31, 2008. The loss for the quarter included an after-tax non-cash goodwill expense and non-cash deferred tax asset valuation allowance of $108.1 million or ($4.62) per share and $3.4 million or $(0.14) per share for after-tax expenses associated with previously announced restructuring initiatives. As indicated in the Company's press release of February 11, 2009 announcing a delay in its earnings release for the fourth quarter of 2008 to allow time to complete an asset impairment analysis, including goodwill, the effect of the goodwill impairment charges and deferred tax asset valuation allowance ("other non-recurring items") was not included in our previously affirmed guidance of $0.40 to $0.46. Excluding the other non-recurring items, the Company would have reported earnings of $0.45 per diluted share for 2008. The Company achieved income from continuing operations (excluding restructuring and other non-recurring items) in 2008 of $22.8 million, or $0.98 per share, compared with $17.6 million, or $0.75 per share, in 2007. The Company aggressively pursued restructuring efforts starting in late 2007 and during 2008 to adjust its cost structure and eliminate overhead centers to enhance profitability in robust economic times and protect profitability when market adversity occurs. The Company recorded after-tax restructuring expenses of $12.3 million, or $0.53 per share in 2008, as a result of these restructuring efforts. In accordance with SFAS 142 (Accounting for Goodwill and Other Intangible Assets) and SFAS 109 (Accounting for Income Taxes), the 2008 results also include an after-tax non-cash goodwill impairment charge in the Company's control device segment of $46.1 million, or $1.97 per share, and a non-cash valuation allowance against deferred tax assets of $62.0 million or $2.65 per share. The impact of the non-cash impairment charge and deferred tax asset valuation allowance was driven by adverse equity market conditions that caused a decrease in current market multiples and the Company's stock price as of December 31, 2008. Net sales decreased $27.5 million, or 14.8 percent, to $158.0 million, compared with $185.5 million for the fourth quarter of 2007. The decrease in net sales was primarily caused by significantly reduced production volumes in the North American passenger car/light truck market, lower production in the European and North American commercial vehicle markets and the impact of foreign currency translation. Foreign currency translation decreased fourth- quarter net sales by approximately $15.0 million compared with the same period in 2007. The sales decrease was partially offset by the strength in the North American agricultural and off-road market. Net income excluding the restructuring initiatives and the after-tax non- cash goodwill expense and non-cash valuation allowance for the fourth quarter was $3.1 million, or $0.13 per diluted share, compared with net income excluding restructuring charges of $7.3 million, or $0.31 per diluted share, in the fourth quarter of 2007. The decrease in net income was due primarily to the reduced sales volumes described above and the loss of overhead recoveries because of lower production volumes which was the result of restructuring inventories built in the first half of 2008. "While we are not satisfied with our reported operating results, given the volatility of the markets globally, we responded well in adjusting to lower volumes," said John C. Corey, president and chief executive officer. "In addition, we completed the two significant restructuring initiatives announced in late 2007. Beyond these, we further realigned our cost structure to the most recent market conditions. Excluding restructuring costs and after-tax non-cash goodwill expense and non-cash valuation allowance in the fourth quarter, we earned $0.13 per share." Corey added, "We are in an extremely volatile time for the transportation industry globally. In this environment, we will continue to adjust our cost structure and target near-term revenue opportunities. Because of our efforts to improve our liquidity, we have $92.7 million in cash available for operating needs or other uses. While the year has not produced the results we expected, I am proud of the work our team has done in 2008." For the year ended December 31, 2008, net sales were $752.7 million, an increase of $25.6 million or 3.5 percent compared with $727.1 million for the year ended December 31, 2007. The net loss for 2008 was $97.5 million, or $(4.17) per diluted share, compared with net income of $16.7 million, or $0.71 of income per diluted share, in 2007. Earnings per share for 2008 include $(5.15) per share for restructuring expenses, an after-tax non-cash goodwill expense and non-cash deferred tax asset valuation allowance. For the year ended December 31, 2008, the Company achieved income from continuing operations (excluding restructuring and other non-recurring items) of $22.8 million compared with $17.6 million in 2007. Net cash provided by operating activities for the year was $42.5 million, compared with net cash provided of $33.5 million for the prior year. The increase of $9.0 million in cash provided by operating activities was primarily due to lower accounts receivable balances in the current year. Stoneridge has $92.7 million in cash at the end of 2008 available to support operations as needed. The Company's $183.0 million 11.5% senior notes and asset backed credit facility mature in May 2012 and November 2011, respectively. The Company's asset-backed credit facility remains undrawn and does not contain restrictive performance covenants. Use of Non-GAAP Financial Measures A reconciliation of the Company's non-GAAP financial measures to the corresponding GAAP measures, and an explanation of the Company's use of non- GAAP measures, is included in the exhibits to this press release. Outlook "The environment for 2009 will most likely be the most challenging the Company has ever experienced," Corey said. "The same is true for the entire industry given the interdependence of the supply chain to the OEMs. Although we have positioned Stoneridge to weather the storm as we see it now, we have decided not to provide specific earnings guidance at this time, due to the uncertainty of market conditions. However, we expect that Stoneridge should be both earnings and cash flow positive in 2009 based on our expected sales in 2009." Conference Call on the Web A live Internet broadcast of Stoneridge's conference call regarding 2008 fourth-quarter results can be accessed at 11 a.m. Eastern time on Wednesday, February 25, 2009, at http://www.stoneridge.com/, which will also offer a webcast replay. About Stoneridge, Inc. Stoneridge, Inc., headquartered in Warren, Ohio, is an independent designer and manufacturer of highly engineered electrical and electronic components, modules and systems principally for the automotive, medium- and heavy-duty truck, agricultural and off-highway vehicle markets. Additional information about Stoneridge can be found at http://www.stoneridge.com/. Forward-Looking Statements Statements in this release that are not historical fact are forward- looking statements, which involve risks and uncertainties that could cause actual events or results to differ materially from those expressed or implied in this release. Things that may cause actual results to differ materially from those in the forward-looking statements include, among other factors, the loss of a major customer; a significant change in automotive, medium- and heavy-duty truck or agricultural and off-highway vehicle production; disruption in the OEM supply chain due to bankruptcies; a significant change in general economic conditions in any of the various countries in which the Company operates; labor disruptions at the Company's facilities or at any of the Company's significant customers or suppliers; the ability of the Company's suppliers to supply the Company with parts and components at competitive prices on a timely basis; customer acceptance of new products; and the failure to achieve successful integration of any acquired company or business. In addition, this release contains time-sensitive information that reflects management's best analysis only as of the date of this release. The Company does not undertake any obligation to publicly update or revise any forward- looking statements to reflect future events, information or circumstances that arise after the date of this release. Further information concerning issues that could materially affect financial performance related to forward-looking statements contained in this release can be found in the Company's periodic filings with the Securities and Exchange Commission. STONERIDGE, INC. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF OPERATIONS (in thousands, except per share data) For the Three Months For the Fiscal Years Ended December 31, Ended December 31, 2008 2007 2008 2007 (Unaudited) (Unaudited) (Unaudited) (Audited) Net Sales $157,965 $185,476 $752,698 $727,120 Costs and Expenses: Cost of goods sold 128,194 137,352 586,411 559,397 Selling, general and administrative 31,687 34,573 136,563 133,708 Gain on sale of property, plant and equipment, net (529) (245) (571) (1,710) Goodwill impairment charge 65,175 - 65,175 - Restructuring charges 2,514 852 8,391 926 Operating Income (Loss) (69,076) 12,944 (43,271) 34,799 Interest expense, net 5,274 5,189 20,575 21,759 Equity in earnings of investees (2,284) (2,969) (13,490) (10,893) Loss on early extinguishment of debt - - 770 - Other (income) loss, net (395) (76) (351) 709 Income (Loss) Before Income Taxes (71,671) 10,800 (50,775) 23,224 Provision for income taxes 36,723 4,319 46,752 6,553 Net Income (Loss) $(108,394) $6,481 $(97,527) $16,671 Basic net income (loss) per share $(4.63) $0.28 $(4.17) $0.72 Basic weighted average shares outstanding 23,407 23,215 23,367 23,133 Diluted net income (loss) per share $(4.63) $0.28 $(4.17) $0.71 Diluted weighted average shares outstanding 23,407 23,524 23,367 23,548 STONERIDGE, INC. AND SUBSIDIARIES CONSOLIDATED BALANCE SHEETS (in thousands) December 31, 2008 2007 ASSETS Unaudited Current Assets: Cash and cash equivalents $92,692 $95,924 Accounts receivable, less reserves of $4,204 and $4,736, respectively 96,535 122,288 Inventories, net 54,800 57,392 Prepaid expenses and other 9,069 15,926 Deferred income taxes 1,495 9,829 Total current assets 254,591 301,359 Long-Term Assets: Property, plant and equipment, net 87,701 92,752 Other Assets: Goodwill 493 65,176 Investments and other, net 39,652 39,454 Deferred income taxes - 29,028 Total long-term assets 127,846 226,410 Total Assets $382,437 $527,769 LIABILITIES AND SHAREHOLDERS' EQUITY Current Liabilities: Accounts payable $50,719 $69,373 Accrued expenses and other 43,485 47,198 Total current liabilities 94,204 116,571 Long-Term Liabilities: Long-term debt 183,000 200,000 Deferred income taxes 7,002 2,665 Other liabilities 6,473 2,344 Total long-term liabilities 196,475 205,009 Shareholders' Equity: Preferred Shares, without par value, authorized 5,000 shares, none issued - - Common Shares, without par value, authorized 60,000 shares, issued 24,772 and 24,601 shares and outstanding 24,665 and 24,209 shares, respectively, with no stated value - - Additional paid-in capital 158,039 154,173 Common Shares held in treasury, 107 and 392 shares, respectively, at cost (129) (383) Retained (deficit) earnings (59,155) 38,372 Accumulated other comprehensive income (loss) (6,997) 14,027 Total shareholders' equity 91,758 206,189 Total Liabilities and Shareholders' Equity $382,437 $527,769 STONERIDGE, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (in thousands) For the Fiscal Years Ended December 31, 2008 2007 (Unaudited) (Audited) OPERATING ACTIVITIES: Net cash provided by operating activities $42,456 $33,525 INVESTING ACTIVITIES: Capital expenditures (24,573) (18,141) Proceeds from sale of fixed assets 1,652 12,315 Business acquisitions and other (980) - Net cash used for investing activities (23,901) (5,826) FINANCING ACTIVITIES: Repayments of long-term debt (17,000) - Share-based compensation activity 1,322 2,119 Premiums related to early extinguishment of debt (553) - Other financing costs - (1,219) Net cash provided by (used for) financing activities (16,231) 900 Effect of exchange rate changes on cash and cash equivalents (5,556) 1,443 Net change in cash and cash equivalents (3,232) 30,042 Cash and cash equivalents at beginning of period 95,924 65,882 Cash and cash equivalents at end of period $92,692 $95,924 RECONCILIATION OF NON-GAAP FINANCIAL MEASURES To supplement Stoneridge's condensed consolidated financial statements presented on a basis in accordance with generally accepted accounting principles (GAAP) in the United States, the Company's management also uses and discloses certain non-GAAP financial measures. These non-GAAP financial measures are not in accordance with, nor are they alternatives for, GAAP-based financial measures. The Company includes these non-GAAP financial measures because it believes they provide useful information with which to evaluate the performance of the Company. The non-GAAP measures included in this press release have been reconciled to the comparable GAAP measures within the accompanying table, as required under Securities and Exchange Commission (SEC) rules regarding the use of non-GAAP financial measures. They should not be considered in isolation or as a substitute for analysis of the Company's results as reported under GAAP. A reconciliation of GAAP net loss and EPS to adjusted net income before restructuring related expenses and other non-recurring costs and EPS is presented below: For the Three Months Ended December 31, 2008 2007 Dollars EPS Dollars EPS (Unaudited) (Unaudited) Adjusted net income per share before restructuring related expenses and other non- recurring items Net income (loss) $(108,394) $(4.63) $6,481 $0.28 Total restructuring related expenses, net of tax benefits 3,386 0.14 867 0.04 Goodwill impairment, net of tax benefits 46,052 1.97 - - Deferred tax asset valuation allowance 62,006 2.65 - - Adjusted net income before restructuring related expenses and other non-recurring items $3,050 $0.13 $7,348 $0.31 Diluted weighted average shares outstanding (1) 23,407 23,524 For the Fiscal Year Ended December 31, 2008 2007 Dollars EPS Dollars EPS (Unaudited) (Audited) Adjusted net income per share before restructuring related expenses and other non- recurring items Net income (loss) $(97,527) $(4.17) $16,671 $0.71 Total restructuring related expenses, net of tax benefits 12,286 0.53 915 0.04 Goodwill impairment, net of tax benefits 46,052 1.97 - - Deferred tax asset valuation allowance 62,006 2.65 - - Adjusted net income before restructuring related expenses and other non-recurring items $22,817 $0.98 $17,586 $0.75 Diluted weighted average shares outstanding (1) 23,367 23,548 (1) - Basic and Diluted weighted average shares outstanding are the same for 2008 periods as a net loss caused the dilutive shares to have an anti-dilutive effect. DATASOURCE: Stoneridge, Inc. CONTACT: Kenneth A. Kure, Corporate Treasurer and Director of Finance, +1-330-856-2443 Web site: http://www.stoneridge.com/

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