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Half Yearly Report - Part 1

REG-Pinnacle Telecom Grp Half Yearly Report - Part 1
Released: 23/06/2009

com:20090623:RnsW3116U
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RNS Number : 3116U  
  
Pinnacle Telecom Group PLC  
  
23 June 2009  
  
23 June 2009  
  
Pinnacle Telecom Group plc ("Pinnacle" or the "Company")  
  
Interim Results for the six months ended 31 March 2009  
  
Pinnacle Telecom Group plc, the Scottish based provider of integrated 
telecommunication solutions and services, today announces interim results for 
the six months ended 31 March 2009.  
  
Key points:  
  
 
 * Turnover from the continuing business increased by 48% to £1,076,944 compared 
with £725,695 in the equivalent period last year  
  
 
 * In just 18 months, the Company has successfully completed its exit from the 
IT project business where revenues were non-recurring and based on the award of 
individual contractsfrom a limited corporate, and mainly financial sector, 
customer base  
  
 
 * The Company now has over 1,000 customers, mainly SMEs, with over 70% of 
revenue streams based on recurring income  
  
 
 * Loss for the half year reduced by over 40% to£512,861 compared to £863,728 in 
the half year to 31 March 2008  
  
 
 * The operating loss before amortisation, impairment of goodwill and 
exceptional cost widened slightly to £413,695 compared to £347,272 in the first 
half last year. However the result compares favourably with the second half last 
year when the equivalent operating loss was £550,878 which represents a 
reduction of nearly 25% compared to the second half  
  
 
 * All share acquisition of Accent Telecom UK Limited ("Accent") and its 
interests in associated companies announced on 11 June 2009  
  
 
 * Accent is highly complementary to Pinnacle, giving us a solid base of 
operations, additional recurring revenues and wider geographical coverage  
  
 
 * Accent includes interests in a range of state-of-the-art IP solutions through 
ownership of 40% of Stripe 21 Limited  
  
 
 * The Accent acquisition brings additional depth of experience in the 
telecommunications business. Darron Giddens, the founder director and the other 
major shareholder, Paul Goodland, have been instrumental in building the Accent 
business and both will remain with Accent.  Darron Giddens is a qualified 
accountant and, until mid 2002, was the Finance Director of IDN Telecom plc, 
previously an AIM listed company.   
  
Commenting on the results, Alan J Bonner the Pinnacle CEO stated:  
  
"We have made real progress in the last six months, lifting our turnover by 48% 
and keeping our costs to levels consistent with the need to invest in people in 
order to achieve growth. The acquisition of Accent will make a very real 
difference to Pinnacle and will give us a bigger platform to further develop the 
group. Creating a business of substance remains a key objective of the Board and 
I look forward to working with the expanded team going forward."  
  
Enquiries:  
  
Pinnacle Telecom Group plc  
  
Alan Bonner, Chief Executive Officer   Tel: 0845 119 2100  
  
Zeus Capital  
  
Ross Andrews    Tel: 0161 831 1512  
  
Bobby Fletcher  
  
Pelham PR  
  
Alex Walters    Tel: 020 7337 1550  
  
PINNACLE TELECOM GROUP PLC  
  
CHAIRMAN'S STATEMENT  
  
The group has made steady progress in the half year, lifting turnover to 
£1,076,944 compared to £725,695 in the same period last year, an increase of 
48%. The increase is also a 40% improvement on the turnover for the second half 
last year of £769,572. This is a creditable result, particularly given the 
current economic climate. The operating loss before amortisation, impairment of 
goodwill and exceptional cost widened slightly to £413,695 compared to £347,272 
in the first half last year. However the result compares favourably with the 
second half last year when the equivalent operating loss was £550,878 which 
represents a reduction of nearly 25% compared to the second half. A full 
analysis of the financial performance is contained in the Business Review.  
  
We announced on 11 June 2009 the acquisition of Accent Telecom UK Limited 
("Accent") and its interests in associated companies for an all share 
consideration of £661,450. The shares were issued at 0.13p per share, being the 
mid-market price on 9 June 2009. Achieving scale is a prime goal of the Board. 
Exiting the IT project business at the end of 2007, has allowed the management 
team to concentrate on organic growth in the telecommunications space. Although 
good progress has been made, organic growth does take time. Scale, however, 
remains an important goal. This is so even more in the current climate, which 
has resulted in AIM listed companies, particularly in the micro-cap area, being 
largely abandoned by investors and many have de-listed. It is to achieve scale 
that the Board made the Accent acquisition. Accent has a strong balance sheet, 
is profitable and in the year ended 31 March 2009 it delivered a turnover of 
£3,522,430, based on its unaudited management accounts for that period. The 
Board are confident that the profitability of the Accent business can be 
materially enhanced following integration of the two businesses and the combined 
management team are working hard to complete the integration before 30 September 
2009, Pinnacle's year end.   
  
With a credit market that will not take any risks, and an equity market that is 
difficult for secondary fund raisings, the dynamics of acquisitions have 
changed. However, the Board will continue to seek opportunities to expand the 
business through acquisitions where we can see value creation. It is our view 
that there are interesting opportunities in the highly fragmented 
telecommunications reseller market and, over time, we expect to be able to 
capitalise on some of these opportunities.  
  
Being able to deliver stability in terms of revenue streams has also been an 
important consideration. In just 18 months, the Company has successfully 
completed its exit from the IT project business where revenues were 
non-recurring and based on the award of individual contracts from a limited, and 
mainly financial, corporate customer base. The Company now has over 1,000 
customers, mainly SMEs, with over 70% of revenue streams based on recurring 
income.  
  
The Board has been conscious of the need to preserve cash, yet deliver growth. 
With the Board focused on medium to long-term growth, these two objectives can 
be contradictory. Inevitably, investment in people and processes incurs costs. 
In this climate, we have been fortunate to have no debt and positive cash 
resources. Adding a cash generative and profitable business to the existing 
group has been an important consideration of the Board, and this has been 
achieved with the Accent acquisition. Apart from an equipment leasing liability 
of £42,189 at 31 March 2009, Accent has no debt.  This gives the combined 
balance sheets a stronger profile compared to a highly leveraged business, and 
allows for more financing flexibility going forward.  
  
A final consideration of the Board is in the hiring and development of good 
people. Alan J Bonner, the Group CEO, has worked in the telecommunications 
industry since 1998 when the original Pinnacle business was formed. Alan has 
significant industry experience and a knowledgeable team. Accent is highly 
complementary to Pinnacle, giving us a solid base of operations, additional 
recurring revenues and wider geographical coverage. It also brings us interests 
in a range of state-of-the-art IP solutions through ownership of 40% of Stripe 
21 Limited. The Accent acquisition brings additional depth of experience in the 
telecommunications business. Darron Giddens, the founder director and the other 
major shareholder, Paul Goodland, have been instrumental in building the Accent 
business and both will remain with Accent. Darron Giddens is a qualified 
accountant and, until mid 2002, was the Finance Director of IDN Telecom plc, 
previously an AIM listed company. We are looking forward to quickly integrating 
the two businesses and building on our strategy to expand the Company through 
bolt-on opportunities, thereby enhancing our services to customers as well as 
strengthening our organic growth capabilities.  
  
Earlier this year we changed the name of the holding company to Pinnacle Telecom 
Group plc, from Glen Group plc. The name change reflects better our business 
activity. Our LSE "ticker" symbol has also changed to PINN from GLN. Many AIM 
listed companies have suffered badly from a precipitous drop in share prices. In 
the six months ended 31 March 2009, Pinnacle's share price has stood up well 
when compared against the AIM all share index. From 1 October 2008 to 31 March 
2009, the Pinnacle price has moved up by 20.8% compared to a further 
deterioration in the AIM all share index of 33.6%. Since the half-year end and 
following the acquisition of Accent, the price has increased further giving the 
enlarged group a market capitalisation, based on the mid-market price at close 
of business on 19 June 2009, of £5.6m.  
  
I would like to thank Alan and his team for delivering the growth that has been 
achieved. The Board look forward to working with the enlarged team going 
forward.  
  
Graham J Duncan MA CA  
  
CHAIRMAN  
  
23 June 2009  
  
  PINNACLE TELECOM GROUP PLC  
  
BUSINESS REVIEW  
  
Turnover and Gross Margins  
  
Our prime objective over the first half of our financial year has been to remain 
debt free and reduce costs, but at the same time increase turnover whilst 
keeping our gross margins at acceptable levels. Our turnover growth is dependent 
on the various channels to market which we are continuing to expand. Since 
becoming CEO in June last year, I moved to develop an indirect sales channel as 
an important source of new business. There are estimated to be between 600 and 
1,000 independent dealers and resellers in the UK. The Group had hitherto relied 
on sales generated by call centre activity and direct sales generated from 
employing a direct sales force. Undoubtedly, these direct channels to market do 
create a business with higher retained gross margins than are achievable through 
an indirect dealer and reseller route to market, but they take time to develop 
and, depending on sales staff productivity, can be very expensive. We are 
therefore following multiple routes to market as we believe that the mix 
delivers a more rounded business and moves our sales model from a fixed cost to 
a largely variable cost model.  
  
The focus on developing an indirect reseller and dealer channel coupled with a 
focus on higher value SMEs has seen our turnover lift by 48% compared to the 
equivalent period last year.  
  
As we expected, our gross margin has dipped from 49.0% in the first half of 2008 
to 30.1% for this half-year. The trend had already started at the end of the 
full year last year when the gross margin was 35.8% for the full year and 23.4% 
for the second half of that year. The margin has therefore recovered some of the 
lost ground in this half-year.  
  
Our gross margins vary considerably depending on both the service delivered and 
the channel that service is delivered through. At one end of the market, usually 
found in the delivery of services to sizeable resellers, the gross margin can 
drop to single figures usually in a range 5% to 10%. However, delivering a 
complex IP based solution where we can add significant value to the customer can 
deliver gross margins in excess of 50%.  
  
Administrative Expenses  
  
Delivering a 48% increase in turnover caused a modest increase in our 
administrative costs from £703,138 in the first half last year to £737,874 this 
half year, an increase of 4.9%. We regard this as a good result, given the 
dilemma of needing to invest in customer growth, while keeping our costs at 
reasonable levels. In the second half last year, administrative costs were 
£730,978. This half year, therefore, has seen little movement in these costs.  
  
As we report under International Financial Reporting Standards (IFRS), we have 
again taken a non-cash amortisation charge through the half year of £95,547 as 
we continue to write down our intangible assets, as required by IFRS accounting. 
  
  
Operating Loss before Tax  
  
Our operating loss before tax for this half-year was £509,674. The first half 
last year was £430,688 and the second half was £636,317. The trend is therefore 
in the right direction.  
  
Our most important objective is to deliver sustainable profits as quickly as 
possible, particularly at the EBITDA (Earnings before Interest, Taxation, 
Depreciation and Amortisation) level, which is regarded by many as a good 
indicator of operating cash flow (before adjusting for working capital 
movements). There is no requirement to publish EBITDA, but we believe it is an 
important measure. In the half year to 31 March 2009, our EBITDA was negative 
£378,177.  
  
Cash  
  
At the end of March, we had no debt and our cash balances stood at £174,755. We 
continue to manage the business taking due account of our resources, including 
our working capital. We are fortunate to have a material amount of our turnover 
(more than 70%) collected through monthly direct debits which improves our 
overall working capital capability.  
  
Since 31 March 2009, we have continued to work on decreasing our overhead costs 
and increasing our turnover. We believe that these measures, combined with the 
strength of the Accent business, will strengthen the cash position of the 
Company.  
  
Accent Telecom UK Limited ("Accent")  
  
We regard the recent announcement of the acquisition of Accent as a watershed. 
This acquisition will deliver robust turnover, much of which is recurring 
income, and positive operating cash flow. Accent has a strong balance sheet with 
no debt other than modest equipment lease commitments. Putting the two balance 
sheets together will strengthen the enlarged Group and we expect to be able to 
complete the integration as quickly as possible and in any event by 30 September 
2009.  
  
PINNACLE TELECOM GROUP PLC  
  
BUSINESS REVIEW (continued)  
  
This acquisition will transform the size of the business, particularly in terms 
of turnover. It will also provide expanded coverage in England.  We expect the 
initial turnover of the enlarged group to be around £425k per month, equivalent 
to approximately £5m per annum. Accent is a significant sized reseller, so its 
margins are lower than the current business enjoyed by Pinnacle. However, we 
have already identified integration savings and we are confident that we can 
lift its existing margins and utilise its excellent team to best advantage.  
  
We have made real progress in the last six months, lifting our turnover by 48% 
and keeping our costs to levels consistent with the need to invest in people in 
order to achieve growth. The acquisition of Accent will make a very real 
difference to Pinnacle and will give us a bigger platform to further develop the 
group. Creating a business of substance remains a key objective of the Board and 
I look forward to working with the expanded team going forward.  
  
Alan J Bonner  
  
CHIEF EXECUTIVE  
  
23 June 2009   
  
 
  PINNACLE TELECOM GROUP PLC                                                                                                                
  CONSOLIDATED INTERIM INCOME STATEMENT - UNAUDITED                                                                                         
                                                                                                                                            
  For the six months ended 31 March 2009                                                                                      Audited       
                                                                                     6 months to            6 months to       12 months to  
                                                                                     31 March               31 March          30 September  
                                                                                     2009                   2008              2008          
                                                     Note                            £                      £                 £             
                                                                                                                                            
  Revenue                                            2                               1,076,944              725,695           1,495,267     
                                                                                                                                            
  Cost of sales                                                                      (752,765)              (369,829)         (959,301)     
                                                                                                                                            
  Gross profit                                                                       324,179                355,866           535,966       
                                                                                                                                            
  Administrative expenses                                                            (737,874)              (703,138)         (1,434,116)   
                                                                                                                                            
  Operating loss before amortisation, impairment of goodwill                                                                                
  and exceptional cost                                                               (413,695)              (347,272)         (898,150)     
                                                                                                                                            
  Amortisation of intangibles                                                        (95,547)               (81,711)          (170,244)     
                                                                                                                                            
  Operating loss                                                                     (509,242)              (428,983)         (1,068,394)   
                                                                                                                                            
  Interest receivable                                                                671                    1,628             4,150         
  Interest payable                                                                   (1,103)                (3,333)           (2,761)       
                                                                                                                                            
  Finance costs                                                                      (432)                  (1,705)           1,389         
                                                                                                                                            
  Loss before tax                                    3                               (509,674)              (430,688)         (1,067,005)   
                                                                                                                                            
  Taxation                                                                           463                    -                 2,183         
                                                                                                                                            
  Loss for the period from continuing operations                                     (509,211)              (430,688)         (1,064,822)   
                                                                                                                                            
  Discontinued operations                                                                                                                   
  Loss for the period from discontinued operations   3                               (3,650)                (433,040)         (566,108)     
                                                                                                                                            
  Loss for the period                                3                               (512,861)              (863,728)         (1,630,930)   
                                                                                                                                            
  Loss per share                                                                                                                            
  - basic and fully diluted - continuing             4                               (0.04)             p   (0.03)        p   (0.09)        
  - basic and fully diluted - discontinued           4                               (0.00)             p   (0.04)        p   (0.05)        
  - basic and fully diluted - total                  4                               (0.04)             p   (0.07)        p   (0.14)        
                                                                                                                                            
  
  
 
  PINNACLE TELECOM GROUP PLC                                                                                                      
  CONSOLIDATED INTERIM BALANCE SHEET - UNAUDITED                                                                                  
                                                                                                                                  
  As at 31 March 2009                                                                                               Audited       
                                                                                  31 March         31 March         30 September  
                                                                                  2009             2008             2008          
                                                        Note                      £                £                £             
  Assets                                                                                                                          
  Non-current assets                                                                                                              
  Intangible assets                                                               623,940          669,657          717,568       
  Property, plant and equipment                                                   115,393          83,524           134,012       
                                                                                                                                  
  Total non-current assets                                                        739,333          753,181          851,580       
                                                                                                                                  
  Current assets                                                                                                                  
  Inventories                                                                     -                3,344            344           
  Trade and other receivables                                                     280,951          727,275          333,372       
  Cash and cash equivalents                                                       175,490          1,116,749        545,521       
                                                                                                                                  
  Total current assets                                                            456,441          1,847,368        879,237       
                                                                                                                                  
  Total assets                                                                    1,195,774        2,600,549        1,730,817     
                                                                                                                                  
  Liabilities                                                                                                                     
  Short term borrowings                                                           (735)            (27,042)         (6,936)       
  Trade and other payables                                                        (336,225)        (357,096)        (353,698)     
  Other taxes and social security costs                                           (37,353)         (31,144)         (22,759)      
  Accruals and other payables                                                     (170,458)        (232,193)        (191,477)     
                                                                                                                                  
  Total current liabilities                                                       (544,771)        (647,475)        (574,870)     
                                                                                                                                  
  Non current liabilities                                                                                                         
  Long term borrowings                                                            (7,917)          (16,233)         -             
                                                                                                                                  
  Total liabilities                                                               (552,688)        (663,708)        (574,870)     
                                                                                                                                  
  Net assets                                                                      643,086          1,936,841        1,155,947     
                                                                                                                                  
  Equity attributable to equity holders of the parent                                                                             
  Share capital                                                                   4,807,680        4,807,680        4,807,680     
  Share premium account                                                           3,207,593        3,207,593        3,207,593     
  Other reserve                                                                   2,852            16,544           2,852         
  Fair value adjustment                                                           (1,064,130)      (1,064,130)      (1,064,130)   
  Profit and loss reserve                               5                         (6,310,909)      (5,030,846)      (5,798,048)   
                                                                                                                                  
  Total equity                                                                    643,086          1,936,841        1,155,947     
                                                                                                                                  
  
  
 
  PINNACLE TELECOM GROUP PLC                                                                                                     
  CONSOLIDATED INTERIM CASH FLOW STATEMENT - UNAUDITED                                                                           
                                                                                                                                 
  For the six months ended 31 March 2009                                                                           Audited       
                                                                           6 months to            6 months to      12 months to  
                                                                           31 March               31 March         30 September  
                                                                           2009                   2008             2008          
                                                                           £                      £                £             
  Cash flows from operating activities                                                                                           
  Operating loss (including discontinued operations)                       (511,305)              (859,204)        (1,643,269)   
  Adjustments for:                                                                                                               
  Depreciation                                                             35,416                 39,312           59,360        
  Amortisation                                                             95,547                 81,711           170,244       
  Other non-cash items                                                     -                      -                19,396        
  Receipt / (payment) of corporation tax                                   10,421                 -                (3,253)       
  Decrease in inventories                                                  344                    19,180           22,180        
  Decrease in trade and other receivables                                  52,421                 1,002,324        1,396,227     
  (Decrease) in trade payables,                                                                                                  
  accruals and other creditors                                             (38,856)               (1,458,591)      (1,494,631)   
                                                                                                                                 
  Net cash flow from operating activities                                  (356,012)              (1,175,268)      (1,473,746)   
                                                                                                                                 
  Cash flows from investing activities                                                                                           
  Purchase of property, plant and equipment                                (16,797)               (11,550)         (9,850)       
  Sale of property, plant and equipment                                    -                      58,464           2,360         
  Disposal of subsidiary company                                           -                      2,684,387        2,635,857     
  Acquisition of subsidiaries, net of cash acquired                        (1,919)                -                (130,400)     
                                                                                                                                 
  Net cash used in investing activities                                    (18,716)               2,731,301        2,497,967     
                                                                                                                                 
  Cash flows from financing activities                                                                                           
  Interest paid less interest received                                     (2,019)                (4,525)          9,466         
  Repayment of borrowing                                                   -                      (98,603)         (101,403)     
  Receipt from finance leases less repayment                               12,917                 (11,341)         (44,242)      
                                                                                                                                 
  Net cash used in financing activities                                    10,898                 (114,469)        (136,179)     
                                                                                                                                 
  Net (decrease) / increase in cash                                        (363,830)              1,441,564        888,042       
  Cash and cash equivalents at beginning of period                         538,585                (349,457)        (349,457)     
                                                                                                                                 
  Cash and cash equivalents at end of period                               174,755                1,092,107        538,585       
  
  
 
  PINNACLE TELECOM GROUP PLC                                                                                              
  CONSOLIDATED INTERIM CASH FLOW STATEMENT - UNAUDITED (CONTINUED)                                                        
                                                                                                                          
  For the six months ended 31 March 2009                                                                 Audited          
                                                   6 months to           6 months to                     12 months to     
                                                   31 March              31 March                        30 September     
                                                   2009                  2008                            2008             
                                                   £                     £                               £                
  Analysis of changes in net debt                                                                                         
  Cash and cash equivalents comprise:                                                                                     
  Cash and cash equivalents                        175,490               1,116,749                       545,521          
  Bank overdrafts                                  (735)                 (24,642)                        (6,936)          
                                                                                                                          
                                                   174,755               1,092,107                       538,585          
                                                                                                                          
  
  
 
  PINNACLE TELECOM GROUP PLC                                                                                        
  CONSOLIDATED INTERIM STATEMENT OF CHANGES IN EQUITY - UNAUDITED                                                   
                                                                                                                    
  For the six months ended 31 March 2009                                                                            
                                                                                                                    
                                  Share          Share          Other      Fair          Retained                   
                                  capital        premium        reserve    value         earnings      Total        
                                                                                                                    
  At 1 October 2007               4,807,680      3,207,593      16,544     (1,064,130)   (4,167,118)   2,800,569    
                                                                                                                    
  Loss for the year               -              -              -          -             (1,630,930)   (1,630,930)  
                                                                                                                    
                                                                                                                    
  Share based payments            -              -              2,852      -             -             2,852        
  Lapse of share options          -              -              (16,544)   -             -             (16,544)     
                                                                                                                    
  Net change directly in equity   -              -              (13,692)   -             -             (13,692)     
                                                                                                                    
  Total movements                 -              -              (13,692)   -             (1,630,930)   (1,644,622)  
                                                                                                                    
  Equity at 30 September 2008     4,807,680      3,207,593      2,852      (1,064,130)   (5,798,048)   1,155,947    
                                                                                                                    
  At 1 October 2008               4,807,680      3,207,593      2,852      (1,064,130)   (5,798,048)   1,155,947    
                                                                                                                    
  Loss for the period             -              -              -          -             (512,861)     (512,861)    
                                                                                                                    
  Equity at 31 March 2009         4,807,680      3,207,593      2,852      (1,064,130)   (6,310,909)   643,086      
                                                                                                                    
  
  
 
  PINNACLE TELECOM GROUP PLC                                                                                                                                                      
  NOTES TO THE FINANCIAL STATEMENTS                                                                                                                                               
                                                                                                                                                                                  
  For the six months ended 31 March 2009                                                                                                                                          
                                                                                                                                                                                  
  1           Basis of preparation                                                                                                                                                
              This interim financial information has been prepared in accordance with the Company's accounting policies as disclosed in the financial statements for the year     
              ended 30 September 2008. The interim statements were approved by the Board of Directors on 23 June 2009.                                                            
                                                                                                                                                                                     
                          Segmental Reporting                                                                                                                                        
  2                       Analysis of revenue                                                                                                                                        
                                                                                                 6 months to                   6 months to                 12 months to              
                                                                                                 31 March                      31 March                    30 September              
                                                                                                 2009                          2008                        2008                      
                                                                                                 £                             £                           £                         
                          By business sector                                                                                                                                         
                          Mobile services                                                        59,137                        117,993                     168,227                   
                          IT                                                                     48,325                        83,773                      126,546                   
                          Other communication services                                           969,482                       523,929                     1,200,494                 
                                                                                                                                                                                     
                          Continuing operations                                                  1,076,944                     725,695                     1,495,267                 
                          IT - discontinued operations                                           -                             1,667,491                   1,686,652                 
                                                                                                                                                                                     
                          Total revenue                                                          1,076,944                     2,393,186                   3,181,919                 
                                                                                                                                                                                     
                          By destination                                                                                                                                             
                          United Kingdom                                                         1,076,944                     2,393,186                   3,181,919                 
                                                                                                                                                                                     
                          Total revenue                                                          1,076,944                     2,393,186                   3,181,919                 
                                                                                                                                                                                     
                          By origin                                                                                                                                                  
                          Glen Communications - continuing operations                            57,338                        142,581                     197,008                   
                          Pinnacle -continuing operations                                        1,019,606                     583,114                     1,298,259                 
                          Eclectic and IG Software - discontinued operations                     -                             1,667,491                   1,686,652                 
                                                                                                                                                                                     
                          Total revenue                                                          1,076,944                     2,393,186                   3,181,919                 
                                                                                                                                                                                     
  
  
 
  PINNACLE TELECOM GROUP PLC                                                                                                                  
  NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)