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Kanbay International Reports Second Quarter Results

Revenue Growth of 7 Percent Sequentially and 27 Percent Year-Over-Year Diluted EPS of $.19

ROSEMONT, Ill., Aug. 3 /PRNewswire-FirstCall/ -- Kanbay International, Inc. (Nasdaq: KBAY), a global IT services firm focused on the financial services industry, today announced financial results for the second quarter ended June 30, 2005.

Second Quarter 2005 Financial Highlights

Commenting on the results, Raymond Spencer, Chairman and CEO of Kanbay, said, "After finishing our first full year as a public company, we are pleased with our performance. We are achieving our growth objectives and executing against our business plan while investing strategically in the continued growth of our business. We continue to perform well against the goals we outlined at the beginning of the year, namely, to grow third-party revenue, to optimize our related-party relationships and to improve our operating profit through economies of scale."

Kanbay's second quarter revenue rose 7 percent sequentially and 27 percent year-over-year to $57 million, driven by growth of existing accounts and the addition of new clients. Notably, revenue from third parties rose 7 percent sequentially and 41 percent year-over-year to $21.7 million. Third-party revenue sources include all clients other than HSBC, Morgan Stanley and their affiliates.

Spencer commented, "We are pleased with our growth in third-party revenue, especially given that we did not have the full contribution of revenue from our product business in the quarter. Excluding the impact of the sale of the product business, third-party revenue grew 15 percent sequentially and 55 percent year-over-year. The disposition of our product business on May 31st allows us to focus solely on growing our core services business."

He added, "We finished the quarter with over 4,700 associates globally, an increase of more than 700 associates from the first quarter. As we have demonstrated in the past, we have the ability to quickly scale business delivery without compromising quality."

Kanbay added 6 new clients in the quarter, of which 3 are Platinum clients. Platinum clients are relationships that produce greater than $5 million of annual revenue or have the potential to produce that level of revenue within their first two years as clients. According to Spencer, "We continue to be very active in new client development and are pleased with the quality of our new relationships and also the strength of our pipeline of prospective clients. It is particularly worth noting that two of our new clients this quarter are in the insurance industry, an area we have previously targeted as a major opportunity in the financial services sector. One of our new insurance clients in the quarter is also a Platinum account."

Operating income rose 17 percent from last year to $8.8 million, but fell 13 percent sequentially on lower gross margins and additional visa costs. Gross margins at 46.1 percent were consistent with the second quarter last year, but fell sequentially due to annual salary increases and non-recurring severance costs related to the downsizing of the company's St. Louis facility.

Bill Weissman, Chief Financial Officer of Kanbay, said, "Once again, Kanbay had a very solid quarter of financial performance with both revenue and earnings slightly better than projected. Our revenue growth for 2005 continues to track as we expected. We continue to consistently add blue chip clients and reduce our client concentration. We also expect our operating margins to improve in the third quarter as we have the significant visa and non-recurring expenses behind us."

"Our tax rate for the quarter was 26 percent -- up from the first quarter and in line with our expectations. Our tax rate was affected by a portion of our tax holiday in India expiring on March 31st, and should remain around current levels for the remainder of the year. Our net income for the period was $7.3 million, slightly better than projected, and our diluted earnings per share were 19 cents."

Outlook and Guidance

Based on current visibility, Kanbay is providing the following guidance:

"We continue to feel positive about our outlook for the near and longer term," said Raymond Spencer. "The overall demand environment for offshore IT services continues to be strong. Specific to Kanbay, our business model is performing very well as evidenced by our results, and we are experiencing particular success in growing our third-party revenue. Our consistent high- quality execution, combined with the strength of our pipeline and the increased recognition of the Kanbay brand, gives us confidence regarding our expectations."

Conference Call Details

Kanbay management will host a conference call on August 3, 2005 at 8:00 a.m. (ET) to discuss the Company's results of operations for the second quarter. To participate in the call, domestic callers can dial (800) 561-2601 and international callers can dial (617) 614-3518. The passcode for the conference call is 65868800. The conference call will also be webcast and accessible through Kanbay's website at http://www.kanbay.com.

Please access the website at least 15 minutes prior to the call to register and download any required software. A replay of the conference call will be available for one week, until 5:00 p.m. (ET) on Aug. 10, 2005, by dialing (888) 286-8010 for domestic callers and (617) 801-6888 for international callers. The passcode for the replay is 55888762. A webcast replay of the conference call will also be available for two weeks following the call, until 5:00 p.m. (ET) on Aug. 17, 2005, through Kanbay's website at http://www.kanbay.com.

About Kanbay International, Inc.

Founded in 1989, Kanbay International, Inc. (Nasdaq: KBAY) is a global IT services firm focused on the financial services industry. With over 4,700 associates, Kanbay provides its services primarily to banking institutions, insurance companies, credit service companies and capital markets firms. The company uses a global delivery model to provide application development, maintenance and support, software package selection and integration, business process and technology advice and specialized services. Kanbay is a CMM Level 5 assessed company headquartered in greater Chicago with offices in the U.S., Canada, U.K., Australia, Hong Kong, Japan, Singapore and India.

Forward-Looking Statements

This release contains statements relating to projections or future results. These statements are forward-looking statements under the federal securities laws. We can make no assurance that any projections or future results discussed in these statements will be achieved. Any forward-looking statements represent our views only as of today and should not be relied upon as representing our views as of any subsequent date. These statements are subject to a variety of risks and uncertainties that could cause our actual results to differ materially from the statements contained in this release. For a discussion of important factors that could affect our actual results, please refer to our SEC filings, including the "Risk Factors" section of our Annual Report on Form 10-K for the most recently completed fiscal year.




                          Kanbay International, Inc.
            Condensed Consolidated Statement of Income (Unaudited)
               (dollars in thousands except per share amounts)

                            Three months ended          Six months ended
                                  June 30                   June 30
                             2005         2004         2005         2004

    Net revenues --
     related parties       $35,299      $29,331      $68,539      $55,091
    Net revenues --
     third parties          21,719       15,419       41,939       26,664

    Total revenues          57,018       44,750      110,478       81,755

    Cost of revenues        30,729       24,149       58,826       42,914

    Gross profit            26,289       20,601       51,652       38,841
    Sales and marketing
     expenses                4,574        4,183        9,214        8,149
    General and
     administrative
     expenses               10,486        7,378       18,963       14,556
    Stock compensation
     expense                    71          307          203          606

    Total selling, general
     and administrative
     expenses               15,131       11,868       28,380       23,311
    Depreciation and
     amortization            2,133        1,185        4,041        2,222
    Loss (gain) on sale of
     fixed assets              189          (10)         229          (20)

    Income from operations   8,836        7,558       19,002       13,328
    Other income (expense)
      Gain on sale of net
       assets                  270                       270
      Interest income and
       other, net              292          (82)         624           37
      Equity in earnings of
       affiliate               438          614          677        1,384

    Total other income/
     (expense)               1,000          532        1,571        1,421

    Income before income
     taxes                   9,836        8,090       20,573       14,749
    Income tax expense       2,558        1,660        5,088        2,990

    Net income               7,278        6,430       15,485       11,759
    Dividends on preferred
     stock                       -         (125)           -         (277)

    Income available to
     common stockholders    $7,278       $6,305      $15,485      $11,482


    Income per share of
     common stock
      Basic                  $0.21        $0.29        $0.46        $0.54
      Diluted                $0.19        $0.21        $0.41        $0.40

    Weighted average number
     of common shares
     outstanding        34,058,128   21,828,474   33,581,125   21,277,125
    Weighted average
     number of common
     and dilutive
     shares outstanding 37,412,947   29,908,725   37,439,159   29,421,440



                          Kanbay International, Inc.
      Condensed Consolidated Statement of Financial Position (Unaudited)
                                (In thousands)

                                                      June 30,   December 31,
                                                       2005          2004
    Assets
    Current Assets
    Cash and cash equivalents                        $21,161        $29,126
    Restricted cash                                    2,478          2,478
    Short term investments                            32,021         35,730
    Trade accounts receivable                         41,243         24,664
    Other current assets                              12,249         17,099
    Total Current Assets                             109,152        109,097
    Property and equipment - net                      30,482         20,891
    Investment in affiliate                           23,257         25,094
    Long term investments                             17,664         24,424
    Other assets                                       6,639            660
    Total Assets                                    $187,194       $180,166
    Liabilities and Stockholders' Equity
    Current Liabilities
    Accounts payable                                  $3,980         $3,973
    Accrued and other current liabilities             23,946         33,113
    Total Current Liabilities                         27,926         37,086
    Total Liabilities                                 27,926         37,086
    Stockholders' Equity                             159,268        143,080
    Total Liabilities and Stockholders' Equity      $187,194       $180,166



                          Kanbay International, Inc.
          Condensed Consolidated Statement of Cash Flows (Unaudited)
                                (In thousands)

                                                        Six months ended
                                                            June 30
                                                       2005           2004

    Operating activities
    Net income                                       $15,485        $11,759
    Adjustments to reconcile net income to net cash
     provided by (used in) operating activities        3,796          1,424
    Changes in operating assets and liabilities
      Trade accounts receivable                      (14,137)       (19,076)
      Other assets                                    (2,640)        (3,630)
      Trade accounts payable                            (425)         1,230
      Other liabilities                               (4,209)         1,736
    Net cash used in operating activities             (2,130)        (6,557)
    Investing activities
    Additions to property and equipment              (13,407)        (5,415)
    Purchase of business, net of cash acquired        (6,096)
    Sale of short term investments                    10,468
    Other investing activities                         1,055            931
    Net cash used in investing activities             (7,980)        (4,484)
    Financing activities
    Proceeds from exercise of options                  2,109
    Other financing activities                            (4)           294
    Net cash provided by financing activities          2,105            294
    Effect of exchange rates on cash and cash
     equivalents                                          40            (51)
    Decrease in cash and cash equivalents             (7,965)       (10,798)
    Cash and cash equivalents at beginning of period  29,126         17,419
    Cash and cash equivalents at end of period        21,161        $ 6,621