AudioCodes Reports Second Quarter 2007 Results

Quarterly Revenues Up 5.2% Sequentially and 15.5% Year-over-Year


LOD, Israel, Aug. 6, 2007 (PRIME NEWSWIRE) -- AudioCodes (Nasdaq:AUDC), a leading provider of Voice over Packet (VoP) technologies and Voice Network products, today announced financial results for the second quarter ended June 30, 2007.

Revenues for the second quarter were $38.4 million compared to $36.5 million for the quarter ended March 31, 2007 and $33.3 million for the quarter ended June 30, 2006. Second quarter revenues increased 5.2% compared to the quarter ended March 31, 2007 and increased 15.5% compared to the second quarter of 2006.

GAAP net loss was $1.0 million, or $0.02 per diluted share, for the second quarter of 2007 compared to a net loss of $2.4 million, or $0.06 per diluted share, for the first quarter of 2007 and net income of $3.3 million, or $0.07 per diluted share, for the second quarter of 2006.

Non-GAAP net income was $1.4 million, or $0.03 per diluted share, in the second quarter of 2007 compared to $506,000, or $0.01 per diluted share, in the first quarter of 2007 and $5.1 million, or $0.11 per diluted share, in the second quarter of 2006. Non-GAAP net income excludes stock-based compensation and amortization expenses related to the Nuera, Netrake and CTI Squared LTD ("CTI Squared") acquisitions. A reconciliation between net income on a GAAP basis and non-GAAP net income is provided in the tables that accompany the condensed consolidated financial statements contained in this release.

Cash and cash equivalents, short-term and long-term marketable securities, short-term and long-term bank deposits and structured notes were $130.5 million as of June 30, 2007 compared to $132.6 million as of March 31, 2007. In April 2007, the Company made a $5 million cash payment in connection with its acquisition of CTI Squared.

"AudioCodes' second quarter financial results were highlighted by our return to sequential revenue growth coupled with continued strength in our networking business. Our networking business grew over 10% sequentially in the second quarter and more than 30% compared to the second quarter of 2006, with increased penetration of leading service providers, OEMs and enterprise customers worldwide. Underscoring our strong performance was our ability to generate $2.7 million of net cash from our operating activities. During the quarter we made solid progress towards increasing operating efficiencies and initiated a company wide cost reduction program aimed at improving bottom line performance during the second half of 2007 and beyond," stated Shabtai Adlersberg, Chairman, President and CEO of AudioCodes.

"Our financial achievements were complemented by introducing new products for the session border control market, success in growing our mid-density media gateway sales, and completion of the acquisition of CTI Squared, a provider of enhanced messaging and communications platforms. The addition of CTI Squared to our existing suite of media server offerings further demonstrates our strategy of becoming an important and trusted supplier of converged IP communications products to service providers worldwide. New design wins in the quarter further enhance our confidence in our ability to continue our success in emerging VoIP opportunities in the broadband, wireless, IMS and fixed-mobile-convergence markets," concluded Mr. Adlersberg.

Conference Call & Webcast Information

AudioCodes will conduct a conference call on Tuesday, August 7, 2007 to discuss the second quarter 2007 financial results, which will be simultaneously Webcast at 9:00 A.M. Eastern Time. Investors are invited to listen to the call live via Webcast at the investor relations section of the AudioCodes corporate Website at www.audiocodes.com.

About AudioCodes

AudioCodes (Nasdaq:AUDC) provides innovative, reliable and cost-effective Voice over IP (VoIP) technology, Voice Network Products, and Value Added Applications to Service Providers, Enterprises, OEMs, Network Equipment Providers and System Integrators worldwide. AudioCodes provides a diverse range of flexible, comprehensive media gateway, and media processing enabling technologies based on VoIPerfect(tm) - AudioCodes' underlying, best-of-breed, core media architecture. The company is a market leader in VoIP equipment, focused on VoIP Media Gateway, Media Server, Session Border Controllers (SBC), Security Gateways and Value Added Application network products. AudioCodes has deployed tens of millions of media gateway and media server channels globally over the past ten years and is a key player in the emerging best-of-breed, IMS based, VoIP market. The Company is a VoIP technology leader focused on quality and interoperability, with a proven track record in product and network interoperability with industry leaders in the Service Provider and Enterprise space. AudioCodes Voice Network Products feature media gateway and media server platforms for packet-based applications in the converged, wireline, wireless, broadband access, cable, enhanced voice services, video, and Enterprise IP Telephony markets. AudioCodes' headquarters are located in Israel with R&D in the U.S. Other AudioCodes' offices are located in Europe, India, the Far East, and Latin America. For more information on AudioCodes, visit http://www.audiocodes.com.

Statements concerning AudioCodes' business outlook or future economic performance; product introductions and plans and objectives related thereto; and statements concerning assumptions made or expectations as to any future events, conditions, performance or other matters, are "forward-looking statements" as that term is defined under U.S. Federal securities laws. Forward-looking statements are subject to various risks, uncertainties and other factors that could cause actual results to differ materially from those stated in such statements. These risks, uncertainties and factors include, but are not limited to: the effect of global economic conditions in general and conditions in AudioCodes' industry and target markets in particular; shifts in supply and demand; market acceptance of new products and continuing products' demand; the impact of competitive products and pricing on AudioCodes' and its customers' products and markets; timely product and technology development/upgrades and the ability to manage changes in market conditions as needed; possible disruptions from acquisitions; the integration of acquired companies' products and operations into AudioCodes' business; and other factors detailed in AudioCodes' filings with the Securities and Exchange Commission. AudioCodes assumes no obligation to update the information in this release.

All rights reserved, AudioCodes, AC, Ardito, AudioCoded, NetCoder, TrunkPack, VoicePacketizer, MediaPack, Stretto, Mediant, VoIPerfect and IPmedia, OSN, Open Solutions Network, What's Inside Matters, Your Gateway To VoIP, 3GX and Nuera, Netrake, InTouch, CTI(2) and CTI Squared are trademarks or registered trademarks of AudioCodes Limited. All other products or trademarks are property of their respective owners.



 AUDIOCODES LTD. AND ITS SUBSIDIARIES
 CONDENSED CONSOLIDATED BALANCE SHEETS
 ---------------------------------------------------------------------
 U.S. dollars in thousands

                                                June 30,  December 31,
                                                  2007        2006
                                               ---------  ------------
                                              (Unaudited)
                                               ---------  ------------
   ASSETS

 CURRENT ASSETS:
   Cash and cash equivalents                   $  52,387     $  25,171
   Short-term bank deposits and structured
    notes                                          3,700        28,658
   Short-term marketable securities and
    accrued interest                              25,425        29,422
   Trade receivables, net                         25,492        30,501
   Other receivables and prepaid expenses          3,818         3,309
   Inventories                                    19,822        16,093
                                               ---------     ---------
 Total current assets                            130,644       133,154
                                               ---------     ---------
 LONG-TERM INVESTMENTS: 
   Long-term bank deposits and structured notes   42,011        30,435
   Long-term marketable securities                 6,987        19,942
   Investments in companies                        2,440         3,999
   Deferred tax assets                             4,089         3,742
   Severance pay funds                             8,319         7,231
                                               ---------     ---------
 Total long-term investments                      63,846        65,349
                                               ---------     ---------
 PROPERTY AND EQUIPMENT, NET                       7,492         7,847
                                               ---------     ---------
 INTANGIBLE ASSETS, DEFERRED CHARGES AND OTHER,             
  NET                                             21,084        21,853
                                               ---------     ---------
 GOODWILL                                        119,855       108,853
                                               ---------     ---------

 Total assets                                  $ 342,921     $ 337,056
                                               =========     =========

   LIABILITIES AND SHAREHOLDERS' EQUITY

 CURRENT LIABILITIES:                                       
   Trade payables                              $   8,018     $   7,522
   Other payables and accrued expenses            29,152        28,139
                                               ---------     ---------
 Total current liabilities                        37,170        35,661
                                               ---------     ---------
 DEFERRED TAX LIABILITIES                          7,203         7,780
                                               ---------     ---------
 ACCRUED SEVERANCE PAY                             9,559         7,915
                                               ---------     ---------
 SENIOR CONVERTIBLE NOTES                        121,106       121,015
                                               ---------     ---------
 Total shareholders' equity                      167,883       164,685
                                               ---------     ---------
 Total liabilities and shareholders' equity    $ 342,921     $ 337,056
                                               =========     =========


 AUDIOCODES LTD. AND ITS SUBSIDIARIES
 CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
 --------------------------------------------------------------------
 In thousands, except per share data

                              Six months ended     Three months ended
                                   June 30,             June 30,
                            -------------------   -------------------
                              2007       2006       2007       2006
                            --------   --------   --------   --------
                                 (Unaudited)           (Unaudited)
                            -------------------   -------------------

 Revenues                   $ 74,987   $ 64,629   $ 38,444   $ 33,295


 Cost of revenues             32,881     26,257     16,906     13,564
                            --------   --------   --------   --------
 Gross profit                 42,106     38,372     21,538     19,731

 Operating expenses:
  Research and development,
   net                        20,381     14,544     10,345      7,255
  Selling and marketing       21,750     16,180     10,910      8,105
  General and administrative   4,726      3,698      2,171      1,888
                            --------   --------   --------   --------
 Total operating expenses     46,857     34,422     23,426     17,248
                            --------   --------   --------   --------
 Operating income (loss)      (4,751)     3,950     (1,888)     2,483
 Financial income, net         1,270      2,352        766      1,243
 Equity in losses of
  affiliated companies           533        386        204        213
                            --------   --------   --------   --------
 Income (loss) before taxes
  on income                   (4,014)     5,916     (1,326)     3,513
 Income taxes (tax benefit)     (602)       386       (290)       260
                            --------   --------   --------   --------
 Net income (loss)          $ (3,412)  $  5,530   $ (1,036)  $  3,253
                            ========   ========   ========   ========
 Basic net earnings (loss)
  per share                 $  (0.08)  $   0.13   $  (0.02)  $   0.08
                            ========   ========   ========   ========
 Diluted net earnings (loss)
  per share                 $  (0.08)  $   0.13   $  (0.02)  $   0.07
                            ========   ========   ========   ========
 Weighted average number of
  shares used in computing
  basic net earnings (loss)
  per share                   42,416     41,401     42,519     41,753
                            ========   ========   ========   ========
 Weighted average number of
  shares used in computing
  diluted net earnings
  (loss) per share            42,416     44,089     42,519     44,241
                            ========   ========   ========   ========


 AUDIOCODES LTD. AND ITS SUBSIDIARIES
 NON-GAAP PROFORMA STATEMENTS OF OPERATIONS
 --------------------------------------------------------------------
 In thousands, except per share data

                              Six months ended     Three months ended
                                   June 30,             June 30,
                            -------------------   -------------------
                              2007       2006       2007       2006
                            --------   --------   --------   --------
                                 (Unaudited)           (Unaudited)
                            -------------------   -------------------

 Revenues                   $ 74,987   $ 64,629   $ 38,444   $ 33,295


 Cost of revenues *) **)      31,171     26,005     16,025     13,446
                            --------   --------   --------   --------

 Gross profit                 43,816     38,624     22,419     19,849

 Operating expenses:
  Research and development,
   net *)                     18,795     13,178      9,594      6,597
  Selling and 
   marketing *) **)           19,363     14,586      9,764      7,364
  General and 
   administrative *)           4,370      3,023      2,160      1,569
                            --------   --------   --------   --------
 Total operating expenses     42,528     30,787     21,518     15,530
                            --------   --------   --------   --------
 Operating income              1,288      7,837        901      4,319
 Financial income, net         1,270      2,352        766      1,243
 Equity in losses of
  affiliated companies           533        386        204        213
                            --------   --------   --------   --------
 Income before taxes on
  income                       2,025      9,803      1,463      5,349
 Income taxes, net **)           136        386         80        260
                            --------   --------   --------   --------

 Non-GAAP net income        $  1,889   $  9,417   $  1,383   $  5,089
                            ========   ========   ========   ========
 Non-GAAP diluted net
  earnings per share        $   0.04   $   0.21   $   0.03   $   0.11
                            ========   ========   ========   ========
 Weighted average number of
  shares used in computing    
  non-GAAP diluted net
  earnings per share          43,664     50,770     43,481     50,922
                            ========   ========   ========   ========

 *) Excluding stock-based compensation expenses related to options 
 granted to employees and others as a result of the adoption of 
 SFAR 123R as of January 1, 2006. 

  **) Excluding amortization of intangible assets related to the 
  acquisitions of Nuera and Netrake during the third quarter of 2006 
  and to the acquisition of CTI Squared during the second quarter of 
  2007. 

 Note: Non-GAAP measures should be considered in addition to, and not 
 as a substitute for, the results prepared in accordance with GAAP. 
 The Company believes that non-GAAP information is useful because 
 it can enhance the understanding of its ongoing economic 
 performance and therefore uses internally this non-GAAP information 
 to evaluate and manage its operations. The Company has chosen to 
 provide this information to investors to enable them to perform 
 comparisons of operating results in a manner similar to how the 
 Company analyzes its operating results and because many comparable 
 companies report this type of information as well.



 AUDIOCODES LTD. AND ITS SUBSIDIARIES
 RECONCILIATION BETWEEN GAAP NET INCOME AND NON-GAAP NET INCOME
 --------------------------------------------------------------------
 In thousands, except per share data

                              Six months ended     Three months ended
                                   June 30,             June 30,
                            -------------------   -------------------
                              2007       2006       2007       2006
                            --------   --------   --------   --------
                                 (Unaudited)           (Unaudited)
                            -------------------   -------------------
 GAAP Net income (loss)     $ (3,412)  $  5,530   $ (1,036)  $  3,253
                            ========   ========   ========   ========
 GAAP Diluted earnings
  (loss) per share          $  (0.08)  $   0.13   $  (0.02)  $   0.07
                            ========   ========   ========   ========

 Cost of revenues:
  Stock-based compensation (*)   331        252        161        118
  Amortization expenses(**)
                               1,379         --        720         --
                            --------   --------   --------   --------

                               1,710        252        881        118
 Research and development, net:
  Stock-based compensation (*) 1,586      1,366        751        658

 Selling and marketing:
  Stock-based compensation (*) 1,865      1,594        885        741
  Amortization expenses(**)
                                 522         --        261         --
                            --------   --------   --------   --------
                               2,387      1,594      1,146        741

 General and administrative:
  Stock-based compensation (*)
                                 356        675         11        319


 Income tax effect(**)          (738)        --       (370)        --
                            --------   --------   --------   --------

 Non- GAAP Net income       $  1,889   $  9,417   $  1,383   $  5,089
                            ========   ========   ========   ========
 Non-GAAP Diluted earnings
  per share                 $   0.04   $   0.21   $   0.03   $   0.11
                            ========   ========   ========   ========


 *) Stock-based compensation expenses related to options granted to
 employees and others as a result of the adoption of SFAR 123R as of 
 January 1, 2006. 

 **) Amortization of intangible assets related to the acquisitions
 of Nuera and Netrake during the third quarter of 2006 and to the
 acquisition of CTI Squared during the second quarter of 2007.



 AUDIOCODES LTD. AND ITS SUBSIDIARIES
 CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS
 --------------------------------------------------------------------
 U.S. dollars in thousands


                                Six months ended   Three months ended
                                     June 30,           June 30,
                               ------------------  ------------------
                                 2007       2006    2007        2006
                                 ----       ----    ----        ----
                                   (Unaudited)        (Unaudited)
                                   -----------        -----------

 Cash flows from operating activities:
 -------------------------------------
  Net income (loss)           $ (3,412) $   5,530 $ (1,036)   $ 3,253
  Adjustments required to
   reconcile net income to
   net cash provided by
   operating activities:
  Depreciation and
   amortization                  4,049      1,724    1,975        856
  Net loss from sale of
   marketable securities            --         15       --         --
  Amortization of marketable
   securities premiums and
   accretion of discounts, net      53        121       17         61
  Equity in losses of affiliated
   companies                       533        386      204        213
  Increase (decrease) in accrued
   severance pay, net              227         71      (21)       (58)
  Stock-based compensation
   expenses                      4,138      3,887    1,808      1,836
  Amortization of senior
   convertible notes discount
   and deferred charges            100         99       50         50

  Increase in accrued interest on
   marketable securities, bank
   deposits and structured notes  (319)      (251)    (206)      (265)
  Decrease (increase) in
   deferred tax assets            (347)      (209)    (210)        96
  Decrease (increase) in trade
   receivables, net              5,126     (1,964)   1,980     (2,035)
  Decrease (increase) in other
   receivables and prepaid
   expenses                       (633)      (904)     272       (554)
  Increase in inventories       (3,729)    (1,815)  (1,791)      (357)
  Increase (decrease) in trade
   payables                        432      1,025   (1,011)     2,702
  Increase (decrease) in other
   payables and accrued
   expenses                     (4,811)       614    1,048        (15)
  Decrease in deferred tax
   liabilities                    (734)        --     (367)        --
                               -------    -------   -------   -------
 Net cash provided by operating
  activities                       673      8,329    2,712      5,783
                               -------    -------   -------   -------

 Cash flows from investing activities:
 -------------------------------------
  Proceeds from sale and
   maturity of marketable
   securities                   16,600      1,979    7,800      1,000
  Proceeds from sale of bank
   deposits                     25,000     23,000       --      5,791
  Investments in companies        (538)    (2,115)    (338)      (978)
  Payment for acquisition of
   CTI Squared*)                (4,897)        --   (4,397)        --
  Purchase of property and
   equipment                    (1,352)      (996)    (474)      (537)
  Investment in
   long-term deposit           (11,000)        --  (11,000)        --
                               -------    -------   -------   -------
 Net cash provided by
  (used in) investing
  activities                    23,813     21,868   (8,409)     5,276
                               -------    -------   -------   -------
 
  Cash flows from financing activities:
 -------------------------------------
   Proceeds from issuance of 
    shares upon exercise of 
    options and employee 
    stock purchase plan          2,730      7,359      255      1,044
                               -------    -------  -------   --------
 Net cash provided by financing
  activities                     2,730      7,359      255      1,044
                               -------    -------  -------   --------
 Increase (decrease) in cash
  and cash equivalents          27,216     37,556   (5,442)    12,103
 Cash and cash equivalents at
  the beginning of the period   25,171     70,957   57,829     96,410
                               -------    -------  -------   --------
 Cash and cash equivalents at
  the end of the period        $52,387   $108,513  $52,387   $108,513
                               =======   ========  =======   ========

 *)Excluding cash and cash equivalents.


            

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