Kronos ® Reports First Quarter Fiscal 2006 Results; Revenue and Earnings In Line With Updated Guidance

--Kronos(R) Incorporated (Nasdaq: KRON) today reported GAAP revenue for the first quarter of Fiscal 2006 of $127.9 million compared to $118.3 million for the same period a year ago.

CHELMSFORD, Mass.--(BUSINESS WIRE)--Jan. 30, 2006--Kronos(R) Incorporated (Nasdaq: KRON) today reported GAAP revenue for the first quarter of Fiscal 2006 of $127.9 million compared to $118.3 million for the same period a year ago. Non-GAAP revenue for the first quarter of Fiscal 2006 was $129.5 million, compared to $119.9 million for the same period a year ago. Non-GAAP revenue excludes certain business combination accounting adjustments.

GAAP net income for the first quarter of Fiscal 2006 was $6.2 million, or $0.19 per diluted share compared to $10.7 million, or $0.33 per diluted share, for the same period a year ago. First-quarter Fiscal 2006 GAAP earnings include a charge of $0.08 per diluted shared for stock-based compensation, which is not reflected in the previous year's first-quarter earnings. Non-GAAP net income for the first quarter of Fiscal 2006 was $11.0 million, or $0.34 per diluted share, compared to $12.5 million, or $0.38 per diluted share, for the same period a year ago. Non-GAAP earnings exclude the impact of stock-based compensation charges, amortization of intangible assets, certain business combination accounting adjustments, and net tax benefits.

The complete reconciliation between GAAP and non-GAAP results, along with the reasons for the presentation of non-GAAP financial measures, is provided in a table following the text of this press release that is entitled "Non-GAAP Condensed Consolidated Statements of Income".

Kronos' first-quarter results mark the company's 104th consecutive quarter of year-over-year revenue growth and 75th consecutive quarter of profitability, continuing one of the longest records of growth and profitability in the software industry (Note 1).

Total deferred maintenance, professional services, and product revenue on the balance sheet at the end of the first quarter of Fiscal 2006 totaled $145.6 million. In addition to this deferred revenue, Kronos has a backlog of uncommitted professional services engagements of approximately $50 million.

Kronos exited the first quarter of Fiscal 2006 with $155.5 million in cash and investments and no debt. During the first quarter, Kronos repurchased 141,750 shares of common stock for $6.4 million, and made payments on acquisitions of $2.0 million.

"While we were disappointed with our results this quarter, we've concluded from a careful review of the business that our new products are being well-received, there's solid demand in all our target markets, and the organization is stronger than ever," said Kronos Chief Executive Officer Aron Ain. "Most important, our discussions with customers, industry analysts, and our sales team, in conjunction with a deal-by-deal analysis of the pipeline, continue to validate Kronos' growing market opportunity and competitive strength. We're confident that we are well-positioned to capitalize on the increasing emphasis that organizations are placing on solutions to better manage their workforce, and remain optimistic about our prospects for growth in Fiscal 2006."

    First-Quarter Highlights
 
    --  Leadership in the retail market -- Retailers continue to turn
        to Kronos more than any other vendor in order to achieve a
        competitive advantage by optimizing their workforce. Today,
        retailers representing more than 50,000 stores and more than
        1.8 million employees around the world utilize Kronos'
       centralized enterprise solutions. Industry thought leaders
        continue to report on Kronos' strength in retail workforce
        management:
         --  AMR Research in its Oct. 28, 2005 alert, Kronos Looks to
            Demand-Driven Workforce Management for Growth, stated,
            "Kronos released its optimized scheduling functionality
            within the Kronos for Retail suite in the fall of 2004,
            and has closed more deals in the past year than any
            competitor."
         --  Gartner, Inc. has rated Kronos the highest possible rating
            in its recent research report, MarketScope for Retail Time
            and Labor Applications 2H05, published on Jan. 20, 2006.
     --  Mid-market traction -- Momentum in the mid-market continued to
        build as the company saw increasing demand for Kronos
        Essentials(TM), bundled solutions designed to meet the unique
        needs of mid-size organizations. Comprised of targeted
        products and remotely-delivered services, the Essentials
        programs enable mid-market customers to realize significant
        benefits from Kronos' time and labor and HRMS solutions in a
        quick and cost-effective manner. In addition, the company has
        been very successful attracting new name customers in the
        mid-market, validating Kronos as the clear choice for
        organizations of all sizes.
 
    --  Notable customer wins across target vertical markets --
       Notable wins during the quarter included:
        --  CNF, a $4 billion transportation industry leader,
            purchased the Workforce Central(R) suite for 20,000
            employees at more than 350 locations. This customer was
            attracted to the ease of use of Kronos solutions and to
            the company's low-risk, high-value reputation.
         --  The large fruit grower-owned cooperative, Tree Top, became
            a new mid-market customer this quarter with its purchase
            of the human resources, payroll, scheduling, and time and
            labor applications within the Workforce Central suite. The
            company selected Kronos because of its superior product
            and service capabilities and its market leadership.
        --  Carondelet Health Network, an Ascension Health Ministry
            and existing Kronos time and labor customer, purchased
            5,000 licenses of Workforce Scheduler(TM). The tight
            integration between the scheduling and the time and labor
            products in the Kronos for Healthcare solution was the
            deciding factor in this competitive win. The Health
            Network will utilize the integrated system to enable
            increased employee self-service through shift swapping and
            self-scheduling.

Outlook

"With respect to guidance, we expect to report GAAP revenue in the range of $136-139 million for the second quarter and $573-583 million for Fiscal Year 2006. Excluding certain business combination accounting adjustments, we expect to report non-GAAP revenue in the range of $137-140 million for the second quarter, and $577-587 million for Fiscal Year 2006. We expect to report GAAP net income per diluted share in the range of $0.24-0.27 for the second quarter and $1.32-1.40 for Fiscal Year 2006. Excluding the impact of stock-based compensation charges, amortization of intangible assets, certain business combination accounting adjustments, and net tax benefits, we expect to report non-GAAP net income per diluted share for the second quarter in the range of $0.39-0.42 and $1.90-1.98 for Fiscal Year 2006," concluded Ain.

Conference Call Webcast

Kronos senior management plans to review its first-quarter Fiscal 2006 results during a conference call today beginning at 4:30 p.m. Eastern. The conference call will be webcast live at http://www.kronos.com/invest and will be available for replay purposes.

About Kronos Incorporated

Kronos Incorporated is the most trusted name in workforce management. Kronos helps organizations staff, develop, deploy, track, and reward their workforce, resulting in reduced costs, increased productivity, better decision-making, improved employee satisfaction, and alignment with organizational objectives. More than 20 million people use a Kronos solution every day. Learn more about Kronos' high-impact enterprise solutions at www.kronos.com.

Safe Harbor Statement

This press release contains statements about the business prospects and estimates of Kronos' financial results for future periods that are forward-looking statements that involve a number of risks and uncertainties, including the performance estimates and statements relating to earnings and revenue growth and profitability, the ability to close potential product sales transactions, the ability to realize revenues from the sales pipeline and backlog, market acceptance of our new products and enhancements, including those formerly offered by AD OPT Technologies, our ability to monitor and manage discretionary costs, growth in the market for our products and within the economy generally, and potential acquisitions. These statements are based on management's expectations of future events as of the date of this press release, and Kronos assumes no obligation to update any forward-looking statements as a result of new information or future events or developments. Actual results could differ materially from management's expectations. Among the important factors that could cause actual operating results to differ materially from those indicated by such forward-looking statements are delays in product development, including enhancements to existing products, product performance issues, competitive pressures, general economic conditions, possible disruption in commercial activities caused by terrorist activity and armed conflict, such as changes in logistics and security arrangement and the risk factors detailed in the company's Annual Report on Form 10-K filed with the SEC on December 9, 2005 and its quarterly report on Form 10-Q filed with the SEC on August 11, 2005. The timing of the release of new products or product enhancements will take place if and when available and at the sole discretion of Kronos.

Note 1: Excluding a one-time special charge in the second quarter of Fiscal 2001.

(C) 2006 Kronos Incorporated. Kronos, the Kronos logo, and Workforce Central are registered trademarks, and Workforce Scheduler and Essentials are trademarks of Kronos Incorporated or a related company. The MarketScope is copyrighted 1/20/06 by Gartner, Inc. and is reused with permission. The MarketScope is an evaluation of a marketplace at and for a specific time period. It depicts Gartner's analysis of how certain vendors measure against criteria for that marketplace, as defined by Gartner. Gartner does not endorse any vendor, product or service depicted in the MarketScope, and does not advise technology users to select only those vendors with the highest rating. Gartner disclaims all warranties, express or implied, with respect to this research, including any warranties of merchantability or fitness for a particular purpose. All other product and company names mentioned in this press release are used for identification purposes only and may be trademarks of their respective owners.

 KRONOS INCORPORATED
 CONDENSED CONSOLIDATED STATEMENTS OF INCOME
 (In thousands, except share and per share amounts)
UNAUDITED
Three Months Ended

 December 31,   January 1,
 2005          2005
Net revenues:
 Product                               $      47,987  $     53,266
 Maintenance                               46,246         38,668
 Professional services                33,710         26,342
                                                  -------------  ------------
                                                  127,943       118,276
Cost of sales:
Costs of product                             10,586        11,373
Costs of maintenance and professional
 services                                         43,945        34,692
                                                       -------------  ------------
                                                        54,531        46,065
                                           -------------  ------------
 Gross profit                            73,412        72,211
Operating expenses and other income:
Sales and marketing                          38,772        35,862
 Engineering, research and development        13,013        12,789
 General and administrative                   11,977         8,446
Amortization of intangible assets             1,542         1,096
 Other income, net                            (1,508)       (1,702)
                                           -------------  ------------
                                                 63,796        56,491
 
 Income before income taxes               9,616        15,720
Provision for income taxes                        3,392         5,062
                                           -------------  ------------
 Net income                       $       6,224  $     10,658
                                           =============  ============
 
Net income per common share:
         Basic                            $        0.20  $       0.34
                                           =============  ============
         Diluted                          $        0.19  $       0.33
                                           =============  ============
 
Weighted-average common shares
 outstanding:
         Basic                               31,789,546    31,571,549
                                           =============  ============
         Diluted                             32,271,154    32,597,574
                                           =============  ============
 
 KRONOS INCORPORATED
 NON-GAAP CONDENSED CONSOLIDATED STATEMENTS OF INCOME
 (In thousands, except share and per share data)
  UNAUDITED
 
                                      Three Months Ended
                          --------------------------------------------
                                       December 31, 2005
                          --------------------------------------------
                                      Stock-
                                      Based      Other
                           Reported   Comp    Adjustments Non-GAAP (1)
                          ------------------------------- ------------
Net revenues:
Product (2)            $   47,987                       $   47,987
 Maintenance (2)            46,246               1,331       47,577
 Professional services (2)  33,710                 269       33,979
                          ----------- ------ ------------  -----------
                             127,943       -       1,600      129,543
Cost of sales:
   Costs of product (3),(4)   10,586     (82)       (199)      10,305
   Costs of maintenance
    and professional
    services (3)              43,945    (819)                  43,126
                          ----------- ------- -----------  -----------
                              54,531    (901)       (199)      53,431
                          ----------- ------- -----------  -----------
       Gross profit           73,412     901       1,799       76,112
Operating expenses and
 other income:
   Sales and marketing
    (3)                       38,772  (1,256)                  37,516
   Engineering, research
    and development (3)       13,013    (783)                  12,230
   General and
    administrative (3)        11,977    (974)                  11,003
   Amortization of
    intangible assets (4)      1,542              (1,542)           -
   Other income, net          (1,508)                          (1,508)
                          -------------------------------  -----------
                              63,796  (3,013)     (1,542)      59,241
                          ----------- ------- -----------  -----------
 
       Income before
        income taxes           9,616   3,914       3,341       16,871
Provision for income
 taxes                         3,392   1,252       1,178        5,822
                          ----------- ------- -----------  -----------
       Net income         $    6,224 $ 2,662 $     2,163   $   11,049
                          =========== ======= ===========  ===========
 
Net income per common
 share:
       Basic              $     0.20                       $     0.35
                          ===========                      ===========
       Diluted            $     0.19                       $     0.34
                          ===========                      ===========
 
Weighted-average common
 shares outstanding:
       Basic              31,789,546                       31,789,546
       Diluted            32,271,154                       32,271,154
 
                          --------------------------------------------
 
                          --------------------------------------------
                                                              Non-GAAP
                              January 1, 2005                    (1)
                 -----------------------------------------------------
                             Stock-                        % Increase
                              Based   Other     Non-GAAP    (Decrease)
                   Reported   Comp  Adjustments    (1)        in US$
                 -----------------------------------------------------
Net revenues:
 Product (2)     $    53,266               802 $    54,068        -11%
 Maintenance (2)      38,668               794      39,462         21%
 Professional
  services (2)        26,342                        26,342         29%
                  ---------------------------- -----------
                     118,276             1,596     119,872          8%
Cost of sales:
 Costs of
  product (3),
  (4)                 11,373                        11,373         -9%
 Costs of
  maintenance
  and
  professional
  services (3)        34,692                        34,692         24%
                  ---------------------------- -----------
                      46,065                 -      46,065         16%
                  ---------------------------- -----------
  Gross profit        72,211             1,596      73,807          3%
Operating
 expenses and
 other income:
 Sales and
  marketing (3)       35,862                        35,862          5%
 Engineering,
  research and
  development
  (3)                 12,789                        12,789         -4%
 General and
  administrative
  (3)                  8,446                        8,446          30%
 Amortization of                                                   (a)
  intangible
  assets (4)           1,096            (1,096)          -
 Other income,
  net                 (1,702)                      (1,702)        -11%
                  ---------------------------- -----------
                      56,491            (1,096)     55,395          7%
                  ----------------------------------------
 
  Income before
   income taxes       15,720             2,692      18,412         -8%
Provision for
 income taxes          5,062               867       5,929         -2%
                 ----------------- ----------- -----------
  Net income     $    10,658       $     1,825 $    12,483        -11%
                 ================= =========== ===========------------
 
Net income per
 common share:
                                                          ------------
  Basic          $      0.34                   $      0.40        -12%
                 ===========                   ===========
  Diluted        $      0.33                   $      0.38        -11%
                 ===========                   ===========
 
Weighted-average
 common shares
 outstanding:
  Basic           31,571,549                    31,571,549
  Diluted         32,597,574                    32,597,574
 
                 -----------------------------------------------------
 
(a) Not meaningful
 
(1) To supplement our financial results presented on a GAAP basis, we
    use non-GAAP measures of revenue, net income and diluted earnings
    per share. Kronos' management uses these non-GAAP financial
    measures to gain an understanding of its comparative operating
    performance (when comparing such results to previous periods or
    forecasts), future prospects and to its peers. These non-GAAP
    financial measures are also used by Kronos' management in their
    financial and operating decision-making because management
    believes they reflect the underlying economics of Kronos' ongoing
    business in a manner that allows meaningful period-to-period
    comparisons. Such comparisons may be more meaningful because
    operating results presented under GAAP may include, from time to
    time, items that are not necessarily relevant to understand
    Kronos' business. Kronos' management believes that these non-GAAP
    financial measures provide useful information to investors and
    others in understanding and evaluating Kronos' current operating
    performance and future prospects in the same manner as management
    does if they so choose. These non-GAAP financial measures have
   limitations, however, because they do not include all items of
    income and expense that impact Kronos' operations. Management
    compensates for these limitations by also considering Kronos'
    financial results as determined in accordance with GAAP.
    Specifically, on both a historic and a forward-looking basis,
    these non-GAAP measures exclude:
 
    --  Revenue adjustments associated with the application of
        business combination accounting rules because they aren't
        relevant to the ongoing operation of the company. We estimated
        the fair value of support obligations and implementation
        consulting obligations assumed in connection with business
        acquisitions made during fiscal 2005 and the first quarter of
        fiscal 2006. Due to our application of business combination
        accounting rules, product, maintenance and professional
        services revenues related to contractual obligations assumed
        in business acquisitions which would have been otherwise
        recorded by the acquired entities, were not recognized as
        revenue by Kronos during those three month periods. To the
        extent that customers renew maintenance contracts and purchase
        additional professional services over the next year, we will
        recognize revenue for the full contract value over the support
        period, or the full value of the services as delivered in
        accordance with our revenue recognition policy.
 
    --  Expense associated with the amortization of
        acquisition-related intangible assets because a significant
        portion of the purchase price for acquisitions may be
        allocated to intangible assets that have lives of 3 to 12
        years. Exclusion of the amortization expense reported in Costs
        of product and Operating expenses allows comparisons of
        operating results that are consistent over time for both the
        Company's newly acquired and long-held businesses and with
        both acquisitive and non-acquisitive peer companies.
 
    --  Expense associated with stock-based compensation because the
        Company believes that available valuation methodologies and
        assumptions related to employee stock options may result in
        estimates of option values that are misleading in the
        comparison of the Company's financial results to previous
        periods or to those of the Company's competitors and do not
        provide meaningful insight into the Company's ongoing
        operations.
 
(2) Represents revenue adjustments in the amount of approximately $1.6
    million in both the first quarter ended December 31, 2005 and
    January 1, 2005, due to the application of business combination
    accounting rules.
 
(3) Represents stock-based compensation expenses in the amount of
    approximately $3.9 million recognized in the first quarter ended
    December 31, 2005 in accordance with FAS123(R).
 
(4) Represents amortization of intangible assets in the amount of
    approximately $1.7 million and approximately $1.1 million in the
    first quarter ended December 31, 2005 and January 1, 2005,
    respectively, acquired in connection with our business
    acquisitions.
 
 
                          KRONOS INCORPORATED
                 CONDENSED CONSOLIDATED BALANCE SHEETS
          (In thousands, except share and per share amounts)
                               UNAUDITED
 
                                           December 31,  September 30,
                                               2005          2005
                                           -------------  ------------
 
                  ASSETS
Current assets:
    Cash and equivalents                  $      54,385  $     43,492
    Marketable securities                        43,514        37,078
    Accounts receivable, less allowances
     of $10,620 at December 31, 2005 and
     $11,156 at September 30, 2005              106,172       120,746
    Deferred income taxes                        10,653        10,937
    Other current assets                         19,198        20,142
                                           -------------  ------------
            Total current assets                233,922       232,395
 
Marketable securities                            57,562        59,865
Property, plant and equipment, net               55,944        56,158
Customer related intangible assets               30,968        31,085
Other intangible assets                          15,193        15,818
Goodwill                                        147,139       142,665
Capitalized software, net                        22,938        23,092
Other assets                                     17,960        18,348
                                           -------------  ------------
            Total assets                  $     581,626  $    579,426
                                           =============  ============
 
   LIABILITIES AND SHAREHOLDERS' EQUITY
Current liabilities:
    Accounts payable                      $       8,203  $      9,013
    Accrued compensation                         43,468        43,379
    Accrued expenses and other current
     liabilities                                 20,835        27,877
    Deferred product revenues                     4,161         3,938
    Deferred professional service
     revenues                                    32,015        36,530
    Deferred maintenance revenues               103,692       102,038
                                           -------------  ------------
            Total current liabilities           212,374       222,775
 
Deferred maintenance revenues                     5,727         4,921
Deferred income taxes                            15,261        15,261
Other liabilities                                 4,638         4,435
 
Shareholders' equity:
    Preferred Stock, par value $1.00 per
     share:  authorized 1,000,000 shares,
     no shares issued and outstanding                 -             -
    Common Stock, par value $.01 per
     share:  authorized 50,000,000 shares,
     31,868,274 and 31,724,460 shares
     issued at December 31, 2005 and
     September 30, 2005, respectively               319           317
    Additional paid-in capital                   58,304        52,802
    Retained earnings                           284,219       277,995
    Accumulated other comprehensive
     income:
        Foreign currency translation              1,204         1,307
        Net unrealized (loss) on
         available-for-sale investments            (420)         (387)
                                           -------------  ------------
                                                    784           920
 
            Total shareholders' equity          343,626       332,034
                                           -------------  ------------
            Total liabilities and
             shareholders' equity         $     581,626  $    579,426
                                           =============  ============

CONTACT: Kronos Incorporated
Paul Lacy, 978-947-4944
placy[at]kronos.com

SOURCE: Kronos(R) Incorporated

 

"Safe Harbor" Statement under the Private Securities Litigation Reform Act of 1995: Statements in this press release regarding Kronos Incorporated's business which are not historical facts are "forward-looking statements" that involve risks and uncertainties. For a discussion of such risks and uncertainties, which could cause actual results to differ from those contained in the forward-looking statements, see "Risk Factors" in the Company's Annual Report or Form 10-K for the most recently ended fiscal year.

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