DAG Media, Inc. Reports Second Quarter Financial Results


NEW YORK, Aug. 10, 2007 (PRIME NEWSWIRE) -- DAG Media, Inc. (Nasdaq:DAGM) announced today that net sales for the three month period ended June 30, 2007 were $47,000 versus net sales of $0 for the same period in 2006. This increase in net sales is mainly due to the sales made through DAG Media, Inc.'s subsidiary, Shopila, Inc.'s marketplaces.

Loss from operations for the three month period ended June 30, 2007 was $666,000 (including write-off of Goodwill and Other intangible assets in the amount of $449,000) compared to a loss of $300,000 for the same period in 2006, an increase of $366,000. This increase resulted mainly from the write-off of Goodwill and Other intangible assets related to the acquisition of Shopila, in the amount of $449,000.

For the three month period ended June 30, 2007, the consolidated loss from continuing operation was $433,000 or $(0.13) per basic and diluted common share (based on 3.236 million shares), compared to a loss of $208,000 or $(0.07) per basic and diluted common share (based on 3.157 million shares), for the three month period ended June 30, 2006. The increase in a loss of $225,000 resulted mainly from the write-off of Goodwill and Other intangible assets related to the acquisition of Shopila, in the amount of $449,000, offset by a decrease in Web development expenses of $100,000, which related to nextyellow.com web development expenses and an income tax benefit in 2007 of $61,000.

Basic and diluted net loss per common share was $(0.11) for the three month period ended June 30, 2007, mainly due to write-off of Goodwill and Other intangible assets in the amount of $449,000, versus basic and diluted net income per common share of $0.14 for the three month period ended June 30, 2006. In 2006 net income was attributable to the gain on the sale of the Directories business.

Net sales for the six month period ended June 30, 2007 were $72,000 versus net sales of $0 for the same period in 2006. This increase in net sales is mainly due to the sales made through DAG Media, Inc.'s subsidiary, Shopila, Inc.'s marketplaces.

Basic and diluted net loss per common share was $(0.16) for the six month period ended June 30, 2007, mainly due to write-off of Goodwill and Other intangible assets in the amount of $449,000 in the second quarter, versus basic and diluted net income per common share of $0.02 for the six month period ended June 30, 2006. In 2006 net income was attributable to the gain on the sale of the Directories business.

On May 15, 2007, the Company formed a new wholly owned subsidiary named DAG Funding Solutions, Inc. ("DAG Funding"). DAG Funding was formed to carry out a new business initiative centered on money lending services to businesses. More specifically, DAG Funding offers commercial short term funding solutions and loan services against collateral such as real estate, receivables, marketable securities, etc., accompanied, in most cases, by personal guarantees from the principals.

Assaf Ran, Chairman of the Board and CEO, stated, "In 2007 I have set my first priority to regain profitability and positive cash flow from operations, therefore we are committed to cut cash infusion to our cash draining operations and focus on enhancing profitable models, while maintaining our expense reduction approach. That means that DAG Funding is now our best performer while Next Yellow, our innovative patent pending online yellow pages solution, is awaiting financing transaction on the subsidiary level. Since we will not issue more loans to Shopila and since Shopila is struggling financially and facing insufficient operating cash flow, we had to write-off the value of its goodwill and other intangible assets, which caused the majority of the loss in this quarter."

"I believe that now we have cleared the road ahead," added Mr. Ran.

DAG Media, Inc., through our subsidiaries, provides solutions to the online yellow pages industry and to local search, as well as e-commerce web site and short term non-banking commercial loans. We operate several web sites: http://www.nextyellow.com, http://www.shopila.com, http://www.dagfundingsolutions.com and http://www.dagmedia.com.

This release contains forward-looking statements within the meaning Section 21E of the Securities Exchange Act of 1934, as amended (the "Exchange Act") and the safe harbor provisions of the Private Securities Litigation Reform Act of 1995. Forward-looking statements are typically identified by the words "believe", "expect", "intend", "estimate" and similar expressions. Those statements appear in a number of places in this release and include statements regarding our intent, belief or current expectations or those of our directors or officers with respect to, among other things, trends affecting our financial conditions and results of operations and our business and growth strategies. These forward-looking statements are not guarantees of future performance and involve risks and uncertainties. Actual results may differ materially from those projected, expressed or implied in the forward-looking statements as a result of various factors (such factors are referred to herein as "Cautionary Statements"), including but not limited to the following: (i) the successful integration of new businesses that we have acquired or may acquire; (ii) the successful consummation of the sale of our directories business; (iii) the success of our new business strategy; (iv) our limited operating history; (v) potential fluctuations in our quarterly operating results; (vi) challenges facing us relating to our growth; and (vii) our dependence on a limited number of suppliers. These forward-looking statements speak only as of the date of this release, and we caution potential investors not to place undue reliance on such statements. You should review all of our reports filed with the Securities and Exchange Commission along with this press release. We undertake no obligation to update or revise any forward-looking statements. All subsequent written or oral forward-looking statements attributable to us or persons acting on our behalf are expressly qualified in their entirety by the Cautionary Statements.



                  DAG MEDIA, INC. AND SUBSIDIARIES
                      CONSOLIDATED BALANCE SHEET
                              (unaudited)

 Assets                                                June 30, 2007
                                                       -------------
 Current assets:
    Cash and cash equivalents                          $  2,330,524
    Marketable securities                                 2,713,505
    Short term investment - insurance
     annuity contract - at fair value                     1,019,688
                                                       ------------
      Total cash and cash equivalents,
        marketable securities and short
        term investment                                   6,063,717


    Trade accounts receivable                                 9,539
    Due from purchaser                                      291,937
    Short term notes                                        795,000
    Other current assets                                     52,853
                                                       ------------
      Total current assets                                7,213,046

 Property and equipment, net                                 14,238
 Capitalized web development costs, net                      98,687
 Other assets                                               142,515
                                                       ------------
      Total assets                                     $  7,468,486
                                                       ============

 Liabilities and Shareholders' Equity

 Current liabilities:
   Accounts payable and accrued expenses               $    127,065
   Promissory note                                           50,000
   Line of credit                                            54,506
   Income tax payable                                       336,917
   Deferred gain from the sale of Jewish
    Directories                                             218,751
                                                       ------------
      Total current liabilities                             787,239

 Commitments and contingencies

 Shareholders' equity:
      Preferred shares - $ .01 par value;
       5,000,000 shares authorized; no
       shares issued                                           --
      Common shares - $ .001 par value;
       25,000,000 authorized; 3,305,190
       issued and 3,236,460 outstanding                       3,305
      Additional paid-in capital                          9,109,717
      Treasury stock, at cost- 68,730 shares               (231,113)
      Accumulated other comprehensive loss                  (93,269)
      Accumulated deficit                                (2,107,393)
                                                       ------------
        Total shareholders' equity                        6,681,247
                                                       ------------
        Total liabilities and
          shareholders' equity                         $  7,468,486
                                                       ============


                   DAG MEDIA, INC. AND SUBSIDIARIES
                 CONSOLIDATED STATEMENTS OF OPERATIONS
                              (unaudited)

                                Three Months           Six Months
                                -------------         -------------
                                Ended June 30,        Ended June 30,
                                -------------         -------------
                               2007       2006       2007       2006

 Net sales                  $  46,612        --    $ 71,636        --
 Cost of goods sold            34,000        --      52,013        --
                            ---------  ---------  ---------  ---------
          Gross profit         12,612        --      19,623        --
                            ---------  ---------  ---------  ---------

 Interest income from
   short term notes             4,967        --       4,967        --
                            ---------  ---------  ---------  ---------
 Operating costs and
   expenses:
 Selling expenses               8,958        --      13,791        --
 Web development
   expenses                    12,336    112,994     24,672    112,994
 Marketing expenses            11,677     15,529     14,866     15,529
 Write off of Goodwill
  and Other intangible
  assets                      449,057        --     449,057        --
 General and
  administrative
  expenses                    201,429    171,681    430,450    378,514
                            ---------  ---------  ---------  ---------
 Total operating costs
  and expenses                683,457    300,204    932,836    507,037
                            ---------  ---------  ---------  ---------

 Loss from operations        (665,878)  (300,204)  (908,246)  (507,037)
 Other income, net            111,584     92,368    136,391     49,739
                            ---------  ---------  ---------  ---------
 Loss from continuing
  operations before
  income tax benefit
  and minority interest      (554,294)  (207,836)  (771,855)  (457,298)
                            ---------  ---------  ---------  ---------
 Income tax benefit            61,290        --      67,600        --
                            ---------  ---------  ---------  ---------
 Loss from continuing
  operations before
  minority interest          (493,004)  (207,836)  (704,255)  (457,298)
                            ---------  ---------  ---------  ---------
 Minority interest             60,149        --      66,724        --
                            ---------  ---------  ---------  ---------
 Loss from continuing
   operations                (432,855)  (207,836)  (637,531)  (457,298)
                            ---------  ---------  ---------  ---------
 Discontinued Operations:
 Gain on the sale of
  discontinued
  operations                   72,916    766,385    121,527    607,800
 Loss from discontinued
   operations                     --    (113,973)       --     (75,129)
                            ---------  ---------  ---------  ---------
 Income from
  discontinued
  operations                   72,916    652,412    121,527    532,671
                            ---------  ---------  ---------  ---------

 Net Income (loss)
                            $(359,939) $ 444,576  $(516,004) $  75,373
                            =========  =========  =========  =========

 Basic and Diluted net
  income (loss) per
  common share
  outstanding:
 Continuing operations      $   (0.13) $   (0.07) $   (0.20) $   (0.15)
 Discontinued operations         0.02       0.21       0.04       0.17
                            ---------  ---------  ---------  ---------
     Net income (loss)
      per common share      $   (0.11) $    0.14  $   (0.16) $    0.02
                            =========  =========  =========  =========
 Weighted average
  number of common
  shares outstanding
 -- Basic and Diluted       3,236,460  3,157,405  3,236,460  3,149,973
                            =========  =========  =========  =========


                    DAG MEDIA, INC. AND SUBSIDIARIES
                 CONSOLIDATED STATEMENTS OF CASH FLOWS
                              (unaudited)

                                             Six Months Ended June 30,
                                                2007           2006
                                            -----------    -----------
 Cash flows from operating activities:
   Net income (loss)                        $  (516,004)   $    75,373
   Adjustments to reconcile net
    income (loss) to net cash used
    in operating activities:
   Gain on the sale of  Jewish
    Directories                                (121,527)      (426,107)
   Depreciation and amortization                 32,330          6,602
   Amortization of deferred
    compensation and non cash
    compensation                                 86,408        166,374
   Write off of Goodwill and Other
    intangible assets                           449,057            --
   Minority Interest                            (66,724)           --
   Realized loss on sale of
    marketable securities                        10,569         70,861
   Deferred tax                                 (67,600)           --
   Gain on the sale of fixed assets                 --         (14,232)
  Changes in operating assets and
    liabilities:
     Accounts receivable                         (3,417)           --
     Other current assets                       (14,263)       (58,563)
     Due from purchasers                            --         (58,881)
     Accounts payable and accrued
      expenses                                 (136,915)        87,328
     Income tax payable                          (4,764)           --
     Assets and liabilities of
      discontinued operations                       --        (104,249)
                                            -----------    -----------
        Net cash used in operating
         activities                            (352,850)      (255,494)
                                            -----------    -----------

 Cash flows from investing activities:
   Proceeds from sale of marketable
    securities                                  480,439      2,541,023
   Investment in marketable
    securities                                 (806,391)    (2,558,739)
   Issuance of short term notes                (795,000)           --
   Investment in convertible loan                   --         (25,000)
   Purchase of fixed assets                         --          (5,588)
   Proceeds  from sale of fixed
    assets                                          --           9,213
   Cash received on sale of Jewish
    Directories, net of expenses                173,389        181,693
                                            -----------    -----------

        Net cash provided by (used
          in) investing activities             (947,563)       142,602
                                            -----------    -----------
 Cash flows from financing activities:
   Dividend paid ($0.4 per share)                   --        (314,246)
   Proceeds from exercise of stock
     options                                        --           5,520
                                            -----------    -----------
        Net cash used in
         financing activities                       --        (308,726)
                                            -----------    -----------

 Net decrease in cash                        (1,300,413)      (421,618)
 Cash and cash equivalents,
  beginning of period                         3,630,937      4,210,427
                                            -----------    -----------
 Cash and cash equivalents,
  end of period                             $ 2,330,524    $ 3,788,809
                                            ===========    ===========

 Supplemental Cash Flow Information:
 Capitalized software acquired
  through issuance of stock                         --     $    37,920
                                            ===========    ===========
 Common stock issued for
   services performed                               --     $    45,000
                                            ===========    ===========
 Taxes paid during the period               $     4,764    $     5,844
                                            ===========    ===========


            

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