BluePhoenix Solutions Reports Fourth Quarter Results 

Q4 Revenues of $22.7 Million, Non-GAAP Operating Margin of 11%, Non-GAAP EPS of $0.07

HERZLIYA, Israel--February 17 2009--BluePhoenix Solutions (NASDAQ: BPHX - News), the leader in value-driven legacy modernization, today announced financial results for the fourth quarter. Revenues for the fourth quarter of 2008 were $22.7 million up 3% from the third quarter of 2008, and, flat compared to the fourth quarter of 2007.

Net income on a non-GAAP basis for the fourth quarter of 2008 was $1.4 million, or $0.07 per diluted share compared to non-GAAP net loss of $1.4 million or $(0.06) per share for the third quarter of 2008, and non-GAAP net income of $4.25 million, or $0.21 per diluted share for the fourth quarter of 2007.

On a GAAP basis for the fourth quarter of 2008 the net loss was $1.4 million or $(0.06) per share, compared to a net loss of $6.8 million or $(0.32) per share in the third quarter of 2008 and a net loss of $7.3 million or $(0.38) per share in the fourth quarter of 2007. The GAAP results exclude the effects of any potential non-cash write-down to goodwill for which the annual impairment test is currently underway. (Please refer to the accompanying financial table for reconciliation of GAAP financial information to non-GAAP).

"We are encouraged by our performance in the fourth quarter. Despite a difficult macro economic environment, we ended the year with a healthy level of bookings which resulted in an increased backlog. We met our Q4 revenue guidance and were able to achieve an 11% non-GAAP operating margin and a non-GAAP EPS of $0.07." commented Yaron Tchwella, CEO of BluePhoenix Solutions. "Like many companies around the world we remain cautious about the macro-economic environment and its potential impact on IT spending. On the other hand, the downturn in the economy drives organizations around the world to focus, more than ever, on cost reduction initiatives. We believe that our proven return on investment model has us well-positioned to take advantage of emerging opportunities to help enterprises reduce their IT expenses."

    Non-GAAP Results* (in thousands US$)       Q4/2008    Q3/2008    Q4/2007
    Sales                                       22,652     22,029     22,730
    Operating profit (loss)                      2,476       (170)     4,216
    Net Income (loss)                            1,429     (1,354)     4,250

    GAAP Results* (in thousands US$)
    (excludes any potential
    write-down of goodwill)                    Q4/2008    Q3/2008    Q4/2007
    Sales                                       22,652     22,029     22,730
    Operating profit (loss)                       (838)    (5,206)      (343)
    Net Income (loss) from continued operations (1,885)    (6,390)       160
    Net Income (loss)                           (1,376)    (6,839)    (7,298)

    * Q4/2007 - reclassification of Mainsoft as
    discontinued operation

Non-GAAP financial measures
The release includes non-GAAP diluted earnings per share and other non-GAAP financial measures, non-GAAP cost of revenues, non-GAAP research and development, non-GAAP selling, general and administrative, non-GAAP operating income, non-GAAP net income and non-GAAP net income (loss) per share. These non-GAAP measures exclude the following items:

    - Amortization of purchased intangible assets;
    - Capitalization of research and development costs;
    - Equity-based compensation expense
    - Restructuring expenses
    - One time expenses related to cost saving plan

The presentation of these non-GAAP financial measures should be considered in addition to BluePhoenix' GAAP results and is not intended to be considered in isolation or as a substitute for the financial information prepared and presented in accordance with GAAP. BluePhoenix' management believes that these non-GAAP financial measures provide meaningful supplemental information regarding its performance by excluding certain charges, gains and tax effects that may not be indicative of BluePhoenix' core business operating results. BluePhoenix believes that both management and investors benefit from referring to these non-GAAP financial measures in assessing BluePhoenix' performance. These non-GAAP financial measures also facilitate comparisons to BluePhoenix' historical performance and its competitors' operating results. BluePhoenix includes these non-GAAP financial measures because management believes they are useful to investors in allowing for greater transparency with respect to supplemental information used by management in its financial and operational decision-making. Non-GAAP measures are reconciled to comparable GAAP measures in the table entitled "Reconciliation of GAAP to Non-GAAP."

Conference Call

A conference call discussing BluePhoenix' results for the fourth quarter of 2008, will take place today, February 17, 2009 at 8:30 a.m. (ET). Investors are invited to join the Company's teleconference by calling +1-800-762-8779 or international +1-480-248-5081 at 8:25 a.m. This call is being web cast by ViaVid Broadcasting and can be accessed at BluePhoenix's website at http://www.bluephoenixsolutions.com.

About BluePhoenix Solutions

BluePhoenix Solutions (NASDAQ: BPHX - News) is a leading provider of value-driven modernization solutions for legacy information systems. BluePhoenix offerings include a comprehensive suite of tools and services from global IT asset assessment and impact analysis to automated database and application migration, re-hosting, and renewal. Leveraging over 20 years of best-practice domain expertise, BluePhoenix works closely with its customers to ascertain which assets should be migrated, redeveloped, or wrapped for reuse as services or business processes, to protect and increase the value of their business applications and legacy systems with minimized risk and downtime.

BluePhoenix provides modernization solutions to companies from diverse industries and vertical markets such as automotive, banking and financial services, insurance, manufacturing, and retail. Among its prestigious customers are: Aflac, CareFirst, Citigroup, Danish Commerce and Companies Agency, Desjardins, Los Angeles County Employees Retirement Association, Rural Servicios Informaticos, SDC Udvikling, TEMENOS, Toyota and Volvofinans. BluePhoenix has 14 offices in the USA, UK, Denmark, Germany, Italy, The Netherlands, Romania, Russia, Cyprus, South Korea, Australia, and Israel.

Safe Harbor:

Certain statements contained in this release may be deemed forward-looking statements, with respect to plans, projections, or future performance of the Company, the occurrence of which involves certain risks and uncertainties that could cause actual plans to differ materially from these statements. These risks and uncertainties include but are not limited to: market demand for the Company's tools, successful implementation of the Company's tools, competitive factors, the ability to manage the Company's growth, the ability to recruit and retrain additional software personnel, and the ability to develop new business lines. This press release is also available at http://www.bphx.com. All names and trademarks are their owners' property.

                               BluePhoenix Solutions Ltd.
                   Condensed Consolidated Statements of Operations
                          (In thousands, except per share data)

                           Three months ended               Year ended
                              December 31,                 December 31,
                         _______________________      ______________________
                            2008*         2007**         2008*        2007**
                         ________________________     ______________________

    Revenues             $22,652       $22,730        $91,745       $81,222
    Cost of revenues      12,035        10,972         46,032        36,529
                         ________________________     ______________________
    Gross profit          10,617        11,758         45,713        44,693

    Research and
    development costs, net 4,278         3,949         18,378        12,653

    Selling, general and
    administrative
    expenses               7,177         8,152         32,359        28,370

    Restructuring                                                       694
                         _________________________    ______________________
    Total operating
    expenses              11,455        12,101         50,737        41,717
                         _________________________    ______________________
    Operating income
    (loss)                  (838)         (343)        (5,024)        2,976

    Financial
    expenses, net          1,199           281          2,237         4,343

    Other income             125           759            398           892
                         _________________________    ______________________

    Income (loss)
    before taxes          (1,912)          135         (6,863)         (475)

    Taxes on income
    (benefit)                             (110)          (330)           68
                         _________________________    ______________________
                          (1,912)          245         (6,533)         (543)

    Equity profit
    (loss) in
    affiliate                (49)           35            (49)           35

    Minority interest         76          (120)          (179)         (199)
                         _________________________    _______________________

    Net income (loss)
    from continued
    operation            ($1,885)        $ 160        ($6,761)        ($707)
                         _________________________    _______________________

    Net income (loss)
    from discontinued
    operation                509        (7,458)        (8,512)       (7,489)
                         _________________________    _______________________
    Net loss             ($1,376)      ($7,298)      ($15,273)      ($8,196)
                         =========    =========       =========     =========


    Net loss per share:
    Basic                 ($0.06)       ($0.38)        ($0.72)       ($0.48)
    Diluted               ($0.06)       ($0.38)        ($0.72)       ($0.48)

    Shares used in
    per share
    calculation:
    Basic                 21,230        19,286         21,196        17,145
    Diluted               21,230        19,286         21,196        17,145

    * Excludes any potential write-down of goodwill.
    ** Presented after reclassification of Mainsoft Inc. as discontinued
       operation.



                 Unaudited Reconciliation of GAAP to Non-GAAP Results
                         (In thousands, except per share data)

                                    Three months ended December 31,
                               ______________________________________________
                                2008                        2008        2007
                               ______________________________________________
                                GAAP (a)  Adjustments     Non-GAAP   Non-GAAP
                               ______________________________________________

    Revenues                     $22,652                  $22,652    $22,730

    Cost of revenues              12,035     (2,637) (b)    9,398      6,859
    Gross profit                  10,617      2,637        13,254     15,871

    Research and development
    costs, net                     4,278                    4,278      4,283

    Selling, general and
    administrative expenses        7,177       (677) (c)    6,500      7,372
                               ______________________________________________
    Total operating expenses      11,455       (677)       10,778     11,655
                               ______________________________________________
    Operating income (loss)         (838)     3,314         2,476      4,216

    Financial expenses, net        1,199                    1,199        298

    Other income                     125                      125        307

    Income (loss) before taxes    (1,912)     3,314         1,402      4,225

    Taxes on income (benefit)                                           (110)
                                  (1,912)     3,314         1,402      4,335

    Equity profit (loss) in
    affiliate                        (49)                     (49)        35

    Minority interest                 76                       76       (120)
                               ______________________________________________
    Net income (loss) from
    continued operation          ($1,885)   $ 3,314       $ 1,429    $ 4,250
                               ______________________________________________
    Net loss from discontinued
    operation                        509       (509)
                               ______________________________________________

    Net income (loss)           ($1,376)     $ 2,805      $ 1,429    $ 4,250
                               =========    =========    =========  =========

    Net (loss) income per
    share:

    Diluted                      ($0.06)                   $ 0.07     $ 0.21

    Shares used in per share
    calculation                  21,230                    21,230     20,717
                               ______________________________________________

    Notes:
    (a) Excludes any potential write-down of goodwill
    (b) Amortization of intangible
        assets.
    (c) Stock-based compensation.



                                             Year 2008              Year 2007
                               ____________________________________ _________
                                 GAAP (a)  Adjustments     Non-GAAP  Non-GAAP
                               ______________________________________________
    Revenues                     $91,745                    $91,745   $81,222

    Cost of revenues              46,032     (9,110) (b)     36,922    26,011
                               ______________________________________________
    Gross profit                  45,713      9,110          54,823    55,211

    Research and development
    costs, net                    18,378                     18,378    16,597

    Selling, general and
    administrative expenses       32,359     (2,825) (c)     27,196    24,612
                                             (2,338) (d)
                               ______________________________________________
    Total operating expenses      50,737     (5,163)         45,574    41,209
                               ______________________________________________
    Operating income (loss)       (5,024)    14,273           9,249    14,002

    Financial expenses, net        2,237                      2,237     2,589

    Other income                     398                        398       434
                               ______________________________________________
    Income (loss) before taxes    (6,863)    14,273           7,410    11,847

    Taxes on income (benefit)       (330)                      (330)       68
                               ______________________________________________
                                  (6,533)    14,273           7,740    11,779

    Equity profit (loss) in
    affiliate                        (49)                       (49)       35

    Minority interest               (179)                      (179)      658

    Net income (loss) from
    continued operation          ($6,761)  $ 14,273         $ 7,512  $ 12,472
                               ______________________________________________
    Net loss from discontinued
    operation                     (8,512)     8,512
                               ______________________________________________
    Net income (loss)           ($15,273)  $ 22,785         $ 7,512  $ 12,472
                                =========  =========      ========= =========

    Net (loss) income per share:

    Diluted                       ($0.72)                    $ 0.34    $ 0.68

    Shares used in per share
    calculation                   21,196                     21,919    18,276


    Notes:
    (a) Excludes any potential write-down of goodwill
    (b) Amortization of intangible assets.
    (c) Stock-based compensation.
    (d) One-time expenses due to global cost savings plan



                                BluePhoenix Solutions Ltd.
                           Condensed Consolidated Balance Sheets
                                     (In thousands)

                                         December 31,       December 31,
                                         _______________________________
                                            2008*               2007**
                                         _______________________________
    ASSETS

    Current Assets:

    Cash and cash equivalents             $30,308               $22,571
    Marketable securities                     423                   668
    Trade accounts receivable              28,232                22,233
    Other current assets                    3,217                 2,140
    Assets attributed to discontinued
    operation                                   -                17,100
                                         ______________________________

    Total Current Assets                   62,180                64,712

    Non-Current Assets:

    Long-term trade receivable                  -                   512
    Investment in affiliated company          157                   207
    Property and equipment, net             2,493                 2,313
    Goodwill                               65,334                49,683
    Intangible assets and other, net       23,151                29,431
                                         ______________________________
    Total Non-Current Assets               91,135                82,146
                                         ______________________________
    TOTAL ASSETS                         $153,315              $146,858
                                         =========            =========

    LIABILITIES AND SHAREHOLDERS' EQUITY

    Current Liabilities:

    Short-term bank credit                 $1,021                     -
    Convertible Debenture                       -                    67
    Trade accounts payable                  5,133                 3,673
    Deferred revenues                       5,541                 5,453
    Other current liabilities              18,125                16,365
    Liabilities attributed to discontinued
    operation                                   -                 7,146
                                         ______________________________
    Total Current Liabilities              29,820                32,704

    Non-Current Liabilities

    Accrued severance pay, net              1,797                 1,549
    Loans from banks                       15,048                   135
                                         ______________________________
    Total Non-Current Liabilities          16,845                 1,684
                                         ______________________________
    Minority interests                        827                   762

    Shareholders' Equity                  105,823               111,708
                                         _______________________________
    TOTAL LIABILITIES AND SHAREHOLDERS'
    EQUITY                               $153,315              $146,858
                                         =========             =========


    *  Excludes any potential write-down of goodwill.
    ** Presented after reclassification of Mainsoft Inc. as discontinued
       operation.



                               BluePhoenix Solutions Ltd.
                 Condensed Consolidated Statements of Cash Flows
                                 (In thousands)

                                      Three months ended      Year ended
                                        December 31,          December 31,
                                      __________________     ______________
                                        2008*     2007**     2008*     2007**
                                      __________________     ______________
    CASH FLOWS FROM OPERATING
    ACTIVITIES:
    Net loss                         ($1,376)  ($7,298)  ($15,273)  ($8,196)
    Adjustments to reconcile net
    income to net cash provided by
    operating activities:
    Loss from discontinued
    operation                           (509)    7,458      8,512     7,489
    Minority interests in profits
    of subsidiaries                      (76)      120        179       199
    Share in loss (earnings) of an
    affiliated company                    49        (2)        49        (2)
    Depreciation and amortization      2,879     4,126     10,107    10,407
    Increase (decrease) in accrued
    severance pay, net                   278      (369)       248      (132)
    Gain on sale of property              10        (5)        10         4
    Change in value of long
    term-loans and liabilities             -         7          -     2,311
    Stock-based and non cash
    compensation                         677       701      2,825     2,794
    Decrease in provision for
    losses in formerly
    consolidated subsidiaries              -      (300)         -      (300)
    Deferred income taxes, net          (127)   (1,025)      (894)   (1,025)
    Tax benefit related to
    exercise of stock options              -       594          -       594
    Changes in operating assets
    and liabilities:
    Marketable securities                 29      (462)         -       560
    Decrease (increase) in trade
    receivables                       (1,652)    5,615     (4,702)    4,213
    Decrease (increase) in other
    current assets                       114      (231)      (407)      936
    Increase (decrease) in trade
    payables                              39    (1,468)       992      (601)

    Decrease in other current
    liabilities and deferred
    revenues                          (1,286)   (2,903)      (744)   (3,155)
                                      __________________  _________________
    Net cash provided by (used in)
    operating activities                (951)    4,558        902    16,096

    CASH FLOWS FROM INVESTING
    ACTIVITIES:
    Purchase of property and
    equipment                           (193)     (451)    (1,200)   (1,029)

    Proceeds from sale of property
    and equipment                          5         -          6        10
    Proceeds from sale of
    previously consolidated
    subsidiary                         1,700                1,700
    Capitalization of research and
    development costs                      -      (359)         -    (3,944)
    Additional consideration for
    previously acquired
    subsidiaries and purchase of
    activity                          (1,844)      198     (7,869)   (1,310)
    Purchase of activity and
    newly-consolidated
    subsidiaries                           -    (1,817)    (2,269)   (9,077)

    Net cash used in investing
    Activities                          (332)   (2,429)    (9,632)  (15,350)
                                      __________________  _________________
    CASH FLOWS FROM FINANCING
    ACTIVITIES:
    Short-term bank credit, net            -    (3,497)         -      (936)
    Repayment of long-term loans,
    net                                    -   (28,590)         -   (20,609)
    Receipt of long-term loans            69               16,069
    Repayment of provision for
    losses in formerly
    consolidated subsidiary                -    (1,671)         -    (1,671)

    Issuance of shares                     -    33,213               33,213
    Purchase of Company's shares      (1,018)        -     (1,609)        -
    Exercise of employee share
    options and warrants                   -       372      2,007     3,761
                                      __________________  _________________
    Net cash provided by (used in)
    financing activities                (949)     (173)    16,467    13,758

    NET CASH PROVIDED BY (USED IN)
    ONGOING OPERATION                 (2,232)    1,956      7,737    14,504

    CASH AND CASH EQUIVALENTS AT
    BEGINNING OF PERIOD               32,540    20,615     22,571     8,067
                                      __________________  _________________
    CASH AND CASH EQUIVALENTS AT
    END OF PERIOD                    $30,308   $22,571    $30,308   $22,571
                                    ========= =========  ========= =========


    CASH FLOWS - DISCONTINUED
    OPERATION:
    Cash flow provided by (used         (508)    1,246     (1,260)     (367)
    in) operating activity
    Cash flow used in investment
    activity                               -    (1,415)       (64)       25
                                      __________________  _________________
    NET CASH PROVIDED BY (USED IN)
    DISCONTINUED OPERATION              (508)     (169)    (1,324)     (342)
                                      __________________  _________________

    * Excludes any potential write-down of goodwill.
    ** Presented after reclassification of Mainsoft Inc. as discontinued
       operation.



    Company Contact:
    Varda Sagiv
    BluePhoenix Solutions
    +972-9-952-6100

 

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