Category: Uncategorized
August 22

Blue Coat Reports Financial Results for First Quarter Ended July 31, 2008

Blue Coat Systems, Inc. (NASDAQ: BCSI), the leader in WAN Application Delivery and Secure Web Gateway, today reported its financial results for its first quarter of fiscal 2009 ended July 31, 2008. Total net revenue for the first fiscal quarter of 2009 was $102.5 million, an increase of 64% compared to net revenue of $62.4 million for the same quarter last year and a 16% increase compared to net revenue of $88.2 million in the immediately preceding quarter. Excluding net revenue associated with the acquisition of Packeteer, Inc. on June 6, 2008, net revenue for the first fiscal quarter of 2009 was $86.4 million. On a GAAP basis, the Company reported a net loss of $5.8 million, or ($0.15) per diluted share, in the first quarter of fiscal 2009, compared to net income of $12.5 million, or $0.32 per diluted share in the fourth quarter of fiscal 2008.

The Company reported non-GAAP net income of $6.8 million, or $0.16 per diluted share, in the first quarter of fiscal 2009, compared to non-GAAP net income of $13.1 million, or $0.33 per diluted share, in the fourth quarter of fiscal 2008. Non-GAAP net income includes $4.8 million of expense for integration activities related to the acquisition of Packeteer. Non-GAAP net income excludes $6.1 million in expense related to the write-up of acquired inventory to its assessed fair value, $4.2 million in stock-based compensation expense, $2.1 million in amortization of intangible assets, $1.5 million in restructuring expense related to severance costs, and $0.7 million in expenses associated with matters related to the stock option investigation. Non-GAAP net income includes $2.1 million in additional income tax expense based on a 30% effective tax rate applied to non-GAAP pre-tax income. In the fourth quarter of fiscal 2008, non-GAAP net income excluded $4.0 million in stock-based compensation expense, $0.4 million in amortization of intangible assets and $1.3 million in expenses associated with matters related to the stock option investigation. Also excluded from non-GAAP net income in the fourth quarter of fiscal 2008 was a net tax benefit on a GAAP basis of $3.6 million related to the partial reversal of a valuation allowance on deferred tax assets, partially offset by a charge related to the implementation of a new global business structure. Non-GAAP net income also included $1.5 million in additional income tax expense based upon our effective tax rate.

“Now that we have completed the acquisition of Packeteer we are focusing on integrating the two companies into a single organization and reaping the cost, management, technology, and market synergies,” said Brian NeSmith, president and chief executive officer, Blue Coat Systems. “We remain unique with a combination of technologies for WAN and Internet gateway visibility, acceleration and security that solves the growing application delivery challenges faced by enterprises and organizations.”

Blue Coat ended the quarter on July 31, 2008, with cash, cash equivalents, and restricted cash of $76.3 million, a decrease of $111.8 million from the prior quarter. Cash flow provided by operations in the first quarter of fiscal 2009 was $5.5 million.

Financial Outlook

For the fiscal quarter ending October 31, 2008, the Company currently anticipates net revenue in the range of $116.0 to $120.0 million. On a GAAP basis, the Company expects a net loss of ($0.16) to ($0.10) per share. On a non-GAAP basis, the Company expects earnings of $0.15 to $0.20 per diluted share. Forecasted earnings per diluted share for the second quarter of fiscal 2009 includes an estimate of $5.5 to $6.5 million of expense for integration activities related to the acquisition of Packeteer. Non-GAAP earnings per diluted share excludes expense related to the write-up of acquired inventory to its assessed fair value, stock-based compensation expense, amortization of intangible assets, expenses associated with the stock option investigation and assumes an effective tax rate of 30%.

About Non-GAAP Financial Measures

Blue Coat uses non-GAAP financial measures of income for internal evaluation and to report the results of its business. These non-GAAP financial measures include non-GAAP gross profit, non-GAAP operating income, non-GAAP net income, and non-GAAP net income per share. These measures are not in accordance with, nor an alternative to, GAAP. These measures are intended to supplement GAAP financial information, and may be different from non-GAAP financial measures used by other companies. Blue Coat believes that these measures provide useful information to its management, board of directors and investors regarding its ongoing operating activities and business trends related to its financial condition and results of operations. Blue Coat believes that it is useful to provide investors with information to understand how specific line items in the statement of operations are affected by certain items, such as expense related to the write-up of acquired inventory to its assessed fair value, stock-based compensation expense, amortization of intangible assets, restructuring expenses, expenses associated with matters related to the stock option investigation and tax adjustments. In addition, the Company’s management and board of directors use certain non-GAAP financial measures in developing operating budgets and in reviewing the Company’s financial results of operations, since items such as expense related to the write-up of acquired inventory to its assessed fair value, stock-based compensation expense, amortization of intangible assets, restructuring expenses, expenses associated with matters related to the stock option investigation and tax adjustments do not impact its current resource allocation decisions. Additionally, the Company believes that inclusion of these non-GAAP financial measures provides consistency and comparability with its past reports of financial results. However, investors should be aware that non-GAAP measures have inherent limitations and should be read in conjunction with the Company’s consolidated financial statements prepared in accordance with GAAP. Refer to the accompanying tables for a detailed reconciliation of GAAP to non-GAAP gross profit, operating income, net income and earnings per share.

Conference Call & Webcast

The Company will host a conference call today at 2:00 p.m. Pacific Time (5:00 p.m. Eastern Time). Participants should call (800) 288-8974 with the passcode: 956067. A replay of the call will be available starting Thursday, August 21, 2008 at 4:00 p.m. Pacific Time (7:00 p.m. Eastern Time), and can be accessed by calling (800) 475-6701 with the passcode: 956067. An audio Webcast of the call will also be available at http://www.bluecoat.com/aboutus/investor_relations.

About Blue Coat Systems

Blue Coat secures Web communications and accelerates business applications across the distributed enterprise. Blue Coat’s family of appliances and client-based solutions – deployed in branch offices, Internet gateways, end points, and data centers – provide intelligent points of policy-based control enabling IT organizations to optimize security and accelerate performance between users and applications. Blue Coat has installed more than 40,000 appliances worldwide. Blue Coat is headquartered in Sunnyvale, California, and can be reached at (408) 220-2200 or www.bluecoat.com.

FORWARD LOOKING STATEMENTS: This document contains certain forward looking statements. All statements other than statements of historical fact are statements that could be deemed forward-looking statements including: statements regarding the Company’s expected net revenue, GAAP earnings per share and non-GAAP earnings per share in the second fiscal quarter of 2009; the expected results of the Company’s recent acquisition of Packeteer; any statements of expectation or belief; and any statements of assumptions underlying any of the foregoing. Risks, uncertainties and assumptions include the risks that are described from time to time in the Securities and Exchange Commission reports filed by Blue Coat, including but not limited to the risks described in Blue Coat’s Annual Report on Form 10-K for the year ended April 30, 2008. Accordingly, no assurances can be given that any of the events anticipated by the forward-looking statements will transpire or occur, or if any of them do so, what impact they will have on the results of operations or financial condition of Blue Coat. Blue Coat assumes no obligation and does not intend to update these forward-looking statements except as required by applicable law.
BLUE COAT SYSTEMS, INC.
Table 1
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
(In thousands, except per share amounts)
(Unaudited)
	  		  		  	
		Three Months Ended
		July 31, 		April 30, 		July 31,
		2008 		2008 		2007
						 
Net revenue: 						
Product 		$ 	73,929 			$ 	66,232 			$ 	48,076 	
Service 		  	28,574 	  		  	21,998 	  		  	14,327 	 
Total net revenue 			102,503 				88,230 				62,403 	
Cost of net revenue: 						
Product 			22,114 				14,254 				9,819 	
Service 		  	9,953 	  		  	6,903 	  		  	4,792 	 
Total cost of net revenue 			32,067 				21,157 				14,611 	
		  		  		 
Gross profit 			70,436 				67,073 				47,792 	
						 
Operating expenses: 						
Research and development 			18,187 				14,023 				11,615 	
Sales and marketing 			43,648 				36,472 				28,614 	
General and administrative 			11,033 				8,918 				5,682 	
Amortization of intangible assets 			1,162 				113 				112 	
Restructuring 		  	1,546 	  		  	- 	  		  	- 	 
Total operating expenses 		  	75,576 	  		  	59,526 	  		  	46,023 	 
						 
Operating (loss)/income 			(5,140 	) 			7,547 				1,769 	
Interest income, net 			345 				1,250 				1,247 	
Other (expense) income, net 		  	(187 	) 		  	65 	  		  	(43 	)
(Loss)/income before income taxes 			(4,982 	) 			8,862 				2,973 	
Provision/(benefit) for income taxes 		  	853 	  		  	(3,621 	) 		  	331 	 
Net (loss)/income 		$ 	(5,835 	) 		$ 	12,483 	  		$ 	2,642 	 
						 
						 
Basic net (loss)/income per common share 		$ 	(0.15 	) 		$ 	0.33 	  		$ 	0.08 	 
Diluted net (loss)/income per common share 		$ 	(0.15 	) 		$ 	0.32 	  		$ 	0.07 	 
						 

Shares used in computing basic net (loss)/income per common share
		  	38,016 	  		  	37,937 	  		  	35,223 	 
						 

Shares used in computing diluted net (loss)/income per common share
		  	38,016 	  		  	39,562 	  		  	38,820 	 
						 
BLUE COAT SYSTEMS, INC.
Table 2
RECONCILIATION OF GAAP TO NON-GAAP FINANCIAL MEASURES
(In thousands, except per share amounts)
(Unaudited)
			  		  	
		Three Months Ended
		July 31, 		April 30, 		July 31,
		2008 		2008 		2007
						 

Gross Profit Reconciliation:
						
GAAP gross profit 		$ 	70,436 			$ 	67,073 			$ 	47,792
Fair value adjustment of acquired inventory 	A 		6,076 				- 				-
Stock-based compensation expense included in cost of revenue 	B 		409 				357 				313
Amortization of intangible assets 	C 		966 				336 				336
Expenses for matters related to the stock option investigation 	E 	  	- 	  		  	- 	  		  	192
Non-GAAP gross profit 		$ 	77,887 	  		$ 	67,766 	  		$ 	48,633
						 
						 

Operating Income Reconciliation:
						
GAAP operating (loss)/income 		$ 	(5,140 	) 		$ 	7,547 			$ 	1,769
Fair value adjustment of acquired inventory 	A 		6,076 				- 				-
Stock-based compensation expense 	B 		4,249 				4,039 				3,349
Amortization of intangible assets 	C 		2,128 				449 				448
Restructuring 	D 		1,546 				- 				-
Expenses for matters related to the stock option investigation 	E 	  	703 	  		  	1,536 	  		  	1,883
Non-GAAP operating income 		$ 	9,562 	  		$ 	13,571 	  		$ 	7,449
						 
						 

Net Income Reconciliation:
						
GAAP net (loss)/income 		$ 	(5,835 	) 		$ 	12,483 			$ 	2,642
Fair value adjustment of acquired inventory 	A 		6,076 				- 				-
Stock based compensation expense 	B 		4,249 				4,039 				3,349
Amortization of intangible assets 	C 		2,128 				449 				448
Restructuring 	D 		1,546 				- 				-
Expenses for matters related to the stock option investigation 	E 		703 				1,266 				1,883
Non-GAAP tax provision 	F 		(2,063 	) 			(1,546 	) 			-
Exclusion of net tax benefit on a GAAP basis 	G 	  	- 	  		  	(3,621 	) 		  	-
Non-GAAP net income 		$ 	6,804 	  		$ 	13,070 	  		$ 	8,322
						 
						 

Earnings per Share Reconciliation:
						
GAAP diluted (loss)/income per share 		$ 	(0.15 	) 		$ 	0.32 			$ 	0.07
Fair value adjustment of acquired inventory 	A 		0.14 				- 				-
Stock based compensation expense 	B 		0.10 				0.10 				0.08
Amortization of intangible assets 	C 		0.05 				0.01 				0.01
Restructuring 	D 		0.04 				- 				-
Expenses for matters related to the stock option investigation 	E 		0.02 				0.03 				0.05
Non-GAAP tax provision 	F 		(0.04 	) 			(0.04 	) 			-
Exclusion of net tax benefit on a GAAP basis 	G 	  	- 	  		  	(0.09 	) 		  	-
Non-GAAP diluted income per share 		$ 	0.16 	  		$ 	0.33 	  		$ 	0.21
						 
						 
						 

Shares used in computing basic net income per share
			38,016 				

37,937
				

35,223
Dilutive securities 		  	4,109 	  		  	

1,625
	  		  	

3,597

Shares used in computing diluted net income per share
		  	42,125 	  		  	39,562 	  		  	38,820
						 
Notes:

(A) Purchase accounting requires that acquired inventory be adjusted to its estimated fair value. As a result, the value of inventory acquired in the Packeteer acquisition was increased. As the acquired inventory is sold, the associated profit in acquired inventory increases the cost of revenue and reduces gross margins. The profit in acquired inventory has been excluded to facilitate comparability of gross margin between periods.

(B) Results include stock-based compensation expense as follows:
					 
Cost of revenue 		$ 	409 			$ 	357 			$ 	313
Research and development 			1,117 				1,038 				1,102
Sales and marketing 			1,521 				1,329 				1,114
General and administrative 		  	1,202 	  		  	1,315 	  		  	820
Total 		$ 	4,249 	  		$ 	4,039 	  		$ 	3,349
(C) Amortization of intangible assets associated with the acquisitions of Packeteer, certain NetCache assets, Permeo Technologies, Inc., Cerberian, Inc., and Ositis Software, Inc., in June 2008, September 2006, March 2006, November 2004 and November 2003, respectively.

(D) Restructuring includes severance costs for Blue Coat employees terminated in connection with the Packeteer acquisition.

(E) Includes expenses associated with matters related to the Company\'s stock option investigation and payments to former employees and tax authorities related to the taxes, penalties and interest.

(F) For purposes of presenting non-GAAP results in a manner consistent with prior periods, the provision for income taxes on a non-GAAP basis was calculated using the expected long-term rate of 30%.

(G) On a GAAP basis, the Company recognized a net tax benefit in Q4 2008 related to the partial reversal of a valuation allowance on its deferred tax assets, which were deemed to be non-recurring. This benefit was partially offset by a tax charge associated with the implementation of a new global business structure. As such, the Company has excluded the tax benefit on a GAAP basis in the reconciliation to non-GAAP results.
BLUE COAT SYSTEMS, INC.
Table 3
CONDENSED CONSOLIDATED BALANCE SHEETS
(In thousands)
	  		  	
		July 31, 		April 30,
		2008 		2008
		(Unaudited) 		
ASSETS 				
				 
Current assets: 				
Cash and cash equivalents 		$ 	75,456 			$ 	160,974 	
Short-term investments 			- 				1,204 	
Accounts receivable, net 			72,341 				59,056 	
Inventories 			23,037 				262 	
Prepaid expenses and other current assets 			9,504 				7,163 	
Deferred tax asset 		  	8,684 	  		  	7,294 	 
Total current assets 			189,022 				235,953 	
				 
Property and equipment, net 			19,829 				14,975 	
Restricted cash 			861 				861 	
Goodwill 			242,288 				92,243 	
Identifiable intangible assets, net 			58,321 				5,010 	
Investment in Packeteer, Inc. 			- 				25,092 	
Non-current deferred tax asset 			10,478 				11,867 	
Other assets 		  	2,239 	  		  	1,767 	 
Total assets 		$ 	523,038 	  		$ 	387,768 	 
				 
LIABILITIES AND STOCKHOLDERS\' EQUITY 				
				 
Current liabilities: 				
Accounts payable 		$ 	17,515 			$ 	18,695 	
Accrued payroll and related benefits 			20,864 				16,464 	
Deferred revenue 			88,322 				68,242 	
Accrued restructuring 			590 				- 	
Other accrued liabilities 		  	25,841 	  		  	8,991 	 
Total current liabilities 			153,132 				112,392 	
				 
Deferred revenue, less current portion 			27,242 				21,318 	
Deferred rent, less current portion 			2,081 				1,349 	
Deferred income taxes 			- 				- 	
Other non-current liabilities 			5,830 				1,248 	
				 
Convertible senior notes due 2013 			75,686 				- 	
Commitments and contingencies 			- 				- 	
				 
Stockholders\' equity: 				
Common stock 			2 				2 	
Additional paid-in capital 			1,142,165 				1,128,903 	
Treasury stock 			(903 	) 			(903 	)
Accumulated deficit 			(882,197 	) 			(876,362 	)
Accumulated other comprehensive income 		  	- 	  		  	(179 	)
Total stockholders\' equity 		  	259,067 	  		  	251,461 	 
Total liabilities and stockholders\' equity 		$ 	523,038 	  		$ 	387,768 	 
								 
BLUE COAT SYSTEMS, INC.
Table 4
RECONCILIATION OF PROJECTED GAAP NET LOSS
TO PROJECTED NON-GAAP NET INCOME
(In thousands, except per share amounts)
	  			  	
			Three Months Ended
			October 31, 2008
			Low 		High
					 
					 
Projected GAAP net loss 			$ 	(6,148 	) 		$ 	(3,841 	)
Add back: 					
Fair value adjustment of acquired inventory 		A 		9,114 				9,114 	
Stock based compensation expense 		B 		5,020 				5,020 	
Amortization of intangible assets 		C 		3,248 				3,248 	
Expenses for matters related to the stock option investigation 		D 		1,000 				1,000 	
Tax adjustment 		E 	  	(5,515 	) 		  	(5,515 	)
Projected Non-GAAP net income 			$ 	6,719 	  		$ 	9,026 	 
					 
					 
Projected GAAP net loss per share 			$ 	(0.16 	) 		$ 	(0.10 	)
Add back: 					
Fair value adjustment of acquired inventory 		A 		0.21 				0.21 	
Stock based compensation expense 		B 		0.11 				0.11 	
Amortization of intangible assets 		C 		0.07 				0.07 	
Expenses for matters related to the stock option investigation 		D 		0.02 				0.02 	
Tax adjustment 		E 		(0.13 	) 			(0.13 	)
Anti-dilution adjustment for GAAP-based net loss 			  	0.03 	  		  	0.02 	 
Projected Non-GAAP net income per share 			$ 	0.15 	  		$ 	0.20 	 
					 
					 
	
Blue Coat uses non-GAAP financial measures of income for internal evaluation and to report the results of its business. These non-GAAP financial measures are not in accordance with, nor an alternative to, GAAP. The measures are intended to supplement GAAP financial information, and may be different from non-GAAP financial measures used by other companies. Blue Coat believes that these measures provide useful information to its management, board of directors and investors regarding its ongoing operating activities and business trends related to its financial condition and results of operations. Blue Coat believes that it is useful to provide investors with information to understand how specific line items in the statement of operations are affected by certain items, such as stock-based compensation expense, expenses related to the stock option investigation and related restatement of the Company\'s consolidated financial statements, amortization of intangible assets, legal settlement expenses, and restructuring expenses. In addition, the Company\'s management and board of directors use certain non-GAAP financial measures in developing operating budgets and in reviewing the Company\'s financial results of operations, since items such as stock-based compensation expense, expenses related to the stock option investigation and related restatement of the Company\'s consolidated financial statements, amortization of intangible assets, legal settlement expenses, and restructuring expenses do not impact its current resource allocation decisions. Additionally, the Company believes that inclusion of these non-GAAP financial measures provides consistency and comparability with its past reports of financial results. However, investors should be aware that non-GAAP measures have inherent limitations and should be read in conjunction with the Company\'s consolidated financial statements prepared in accordance with GAAP.

(A) The profit in acquired inventory has been excluded to facilitate comparability of gross margins between periods.

(B) Stock based compensation expense consists of non-cash charges for employee stock options, restricted stock awards, restricted stock units, and employee stock purchase plan awards determined in accordance with SFAS No.123(R).

(C) Amortization of intangible assets consists of non-cash charges arising from prior acquisitions.

(D) These expenses are related to the Company\'s stock option investigation and related restatement of the Company\'s consolidated financial statements, which is discussed in detail in the Company\'s annual report on Form 10-K for the year ended April 30, 2008.

(E) The Non-GAAP provision for income taxes was calculated using the expected long-term effective tax rate of 30%.
Blue Coat Systems
Steve Schick, 408-220-2076 (Media)
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Daniel Levy, 408-220-2318 (Investors)
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or
Merritt Group (for Blue Coat Systems)
Ben Merritt, 703-926-0290
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