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04.09.2007
WIMM-BILL-DANN FOODS OJSC ANNOUNCES 40% REVENUE GROWTH IN FIRST HALF OF 2007

Moscow, Russia – September 04, 2007 – Wimm-Bill-Dann Foods OJSC [NYSE: WBD] today announced its financial results for the second quarter and half-year ended June 30, 2007

Downloard press release (pdf).

Highlights of the first half of 2007:

·Strong sales growth in all segments, with net sales up 40.5% to US$1,147.8 million
·Gross profit increased 48.8% to US$377.8 million
·Operating income rose 44.3% to US$108.4 million
·Net income increased 40.8% to US$65.8 million
·EBITDA[1] increased 40.3% to US$147.2 million
·Earnings per share grew to US$1.50 from US$1.06
·Operating cash flow increased 31.3% to US$110.3 million

“I'm very pleased with the excellent results we achieved during the second quarter and first half of the year as our business segments delivered a healthier sales mix and solid volume growth," commented Tony Maher, chief executive officer of Wimm-Bill-Dann Foods OJSC. "Our group sales for the quarter increased a record 40.8 % over the prior year period to US$605.0 million driven by strong organic growth, which generated 31.7% of total revenue growth while acquisitions contributed 9.1%. We are also pleased with the continuous improvement in our gross margins for the quarter and first half of the year despite an extremely challenging cost environment worldwide for raw materials. This is a significant achievement and a credit to our cost management efforts.”

Mr. Maher continued, “For the first half of the year sales in our Dairy division increased 43.4% to US$858.4 million year on year, significantly exceeding industry growth rates, with gross margins expanding to 30%. We continued to make meaningful progress in our Beverages division turnaround strategy, achieving revenue of US$212.1 million for the first half of the year, an increase of 29.6%, with gross margins expanding significantly to 40.8% as compared to 33.8% in the prior year period. Our Baby Food revenue increased a solid 40.7% for the first half of the year to US$77.3 million with gross margin improving to 45.3%. I am pleased with the continued successful execution of our long-term strategy and am confident in our plans for the full year and our ability to continue to deliver sustainable growth across all business units”.

 [1] Note: See Attachment A for definitions of EBITDA and EBITDA margin and reconciliations to net income.

Key Financial Indicators of and the first half and 2Q 2007 vs. 2006

 

1H2007

1H2006*

Change

 

2Q2007

2Q2006

Change

 

US$ ‘mln

US$ ‘mln

 

 

US$ ‘mln

US$ ‘mln

 

 

 

 

 

 

 

 

 

Sales

1,147.8

817.0

40.5%

 

605.0

429.5

40.8%

Dairy

858.4

598.4

43.4%

 

444.2

310.5

43.1%

Beverages

212.1

163.7

29.6%

 

119.2

90.2

32.1%

Baby Food

77.3

55.0

40.7%

 

41.6

28.8

44.3%

Gross profit

377.8

253.9

48.8%

 

203.9

140.2

45.4%

Selling and distribution expenses

185.9

112.0

65.9%

 

103.8

59.4

74.8%

General and administrative expenses

86.3

62.9

37.2%

 

44.6

33.1

34.8%

Operating income

108.4

75.1

44.3%

 

56.9

45.4

25.5%

Financial income and expenses, net

12.5

5.6

124.3%

 

6.8

3.6

87.6%

Net income

65.8

46.7

40.8%

 

33.7

29.4

14.8%

EBITDA

147.2

104.9

40.3%

 

76.8

60.6

26.8%

CAPEX excluding acquisitions

69.1

46.1

49.9%

 

45.4

29.0

56.6%

 Dairy

Sales in the Dairy Segment increased 43.4% to US$858.4 million in the first six months of 2007 from US$598.4 million in the same period of 2006. Acquisitions made in late 2006 contributed US$78.6 million to the overall sales growth in the Segment. Top-line growth was driven mainly by volume and pricing effects. Increased volumes came also as a result of our own sales offices being opened in more regions. The average dollar selling price rose 13.7% to US$1.02 per kg in the first six months of 2007 from US$0.90 per kg in the same period of 2006. This increase was driven primarily by average ruble price growth. The gross margin in the Dairy Segment increased to 29.9% from 29.4% despite increasing raw milk costs. The raw milk purchase price accelerated 15.3% year-on-year in dollar terms in the first six months of 2007 due to wider market conditions affecting all producers.

Beverages

Sales in the Beverages Segment increased 29.6 to US$212.1 million in the first six months of 2007 from US$163.7 million in the same period last year, driven mainly by a healthy balance of price and volumes, marking a continued recovery in the Segment. The average selling price increased 18.6% to US$0.82 per liter in the first six months of 2007 from US$0.69 per liter in the first six months of 2006. Despite continued cost pressure from the raw materials, the gross margin in the Beverages Segment increased to 40.8% in the first six months of 2007 from 33.8% in the first six months of 2006, driven by improved efficiency and better pricing and discount management in all regions.

Baby Food

Sales in the Baby Food Segment increased 40.7% to US$77.3 million in the first six months of 2007 from US$55.0 million in the same period last year. This was driven primarily by volume growth. The average selling price rose 7.1% to US$1.84 per kg in the first six months of 2007 from US$1.72 per kg in the first six months of 2006. The gross margin in the Baby Food Segment increased to 45.3% from 41.6%.

Key Cost Elements

General and administrative expenses fell to 7.5% of sales in the first six months of 2007 compared to 7.7% of sales in the first six months of 2006. As an expected consequence of enhancing our route-to-market, entering and increasing our presence in new regional markets and establishing new sales channels, selling and distribution expenses increased to 16.2% of sales in the first six months of 2007 compared to 13.7% in the first six months of 2006. As planned, increased advertising and marketing expenditures led to the rise in selling and distribution expenses in the second quarter of 2007. Marketing and advertising expenditure in the second quarter of 2007 amounted to US$40.0 million or 6.6% of sales, compared to US$17.8 million, or 4.2% of sales in the second quarter of 2006. Although marketing costs will continue to remain significant throughout the year, as a percentage of sales they will be lower than in the second quarter.

Operating margin increased to 9.4% in the first six months of 2007, compared to 9.2% in the first six months of 2006. EBITDA margin held steady at 12.8%.

In the first six months of 2007, financial expenses increased 124.3% y-o-y to US$12.5 million, primarily due to decreased foreign currency gains and higher interest expenses. Our effective tax rate decreased slightly to 29.7% from 30.3% in the first six months of 2006.

Net Income

Net income increased 40.8% to US$65.8 million in the first six months of 2007 from US$46.7 million in the first six months of 2006.


Attachment A
Reconciliation of EBITDA and EBITDA margin to US GAAP Net Income

EBITDA is a non-U.S. GAAP financial measure. The following table presents reconciliation of EBITDA to net income (and EBITDA margin to net income as a percentage of sales), the most directly comparable U.S. GAAP financial measure.

 

6 months ended

6 months ended

June 30, 2007

June 30, 2006

 

US$ ‘mln

% of sales

US$ ‘mln

% of sales

 

 

 

 

 

Net income ………………………………………

65.8

5.7%

46.7

5.7%

Add: Depreciation and amortization……………..

38.8

3.4%

29.8

3.7%

Add: Income tax expense………………………..

28.5

2.5%

21.1

2.6%

Add: Interest expense…………………………….

18.6

1.6%

14.2

1.7%

Less: Interest income……………………………..

(1.7)

0.1%

(2.3)

0.3%

Less: Currency remeasurement gains, net………..

(5.6)

0.5%

(7.4)

0.9%

Add: Bank charges………………………………..

1.1

0.1%

1.0

0.1%

Add: Minority interest ……………………………

1.6

0.1%

1.7

0.2%

Add:(Gain)/Loss on sales/purchase of currency….

0.1

0.01%

0.1

0.01%

 

 

 

 

 

EBITDA….……………………………….………

147.2

12.8%

104.9

12.8%

EBITDA represents net income before interest, income taxes and depreciation and amortization, adjusted for interest income, currency remeasurement gains, bank charges and other financial expenses and minority interest. EBITDA margin is EBITDA expressed as a percentage of sales.

We present EBITDA because we consider it an important supplemental measure of our operating performance.In particular, we believe EBITDA provides useful information to securities analysts, investors and other interested parties because it is used in the “debt to EBITDA” debt incurrence financial measurement in certain of our financing arrangements.

EBITDA has limitations as an analytical tool, and you should not consider it in isolation, or as substitute for analysis of our operating results as reported under U.S. GAAP.Moreover, other companies in our industry may calculate EBITDA differently or may use it for different purposes than we do, limiting its usefulness as a comparative measure.

EBITDA also should not be considered as an alternative to cash flow from operating activities or as a measure of our liquidity.In particular, EBITDA should not be considered as a measure of discretionary cash available to us to invest in the growth of our business.

Consolidated Balance Sheets
(Amounts in thousands of U.S. dollars)

 

June 30,
2007
December 31, 2006

 

(unaudited)

(audited)

ASSETS

 

 

Current assets:

 

 

Cash and cash equivalents

$85,346

$40,310

Short-term bank deposits

19,367

Trade receivables, net

131,511

89,932

Inventory

173,103

174,074

Taxes receivable

51,815

51,161

Advances paid

33,326

30,695

Net investment in direct financing leases

1,486

2,095

Deferred tax asset

18,418

12,749

Short-term investments

2,183

576

Other current assets

13,242

19,154

Total current assets

529,797

420,746

 

 

 

Non-current assets:

 

 

Property, plant and equipment, net

642,957

606,728

Intangible assets

28,030

26,844

Goodwill

117,227

105,990

Net investment in direct financing leases – long-term portion

1,187

1,673

Long-term investments

42

25

Deferred tax asset – long-term portion

5,465

8,737

Other non-current assets

7,659

5,193

Total non-current assets

802,567

755,190

Total assets

$1,332,364

$1,175,936


Consolidated Balance Sheets
(Amounts in thousands of U.S. dollars)
(Continued)

 

June 30,
2007
December 31, 2006

(unaudited)

(audited)

 

 

 

LIABILITIES AND SHAREHOLDERS’ EQUITY

 

 

Current liabilities:

 

 

Trade accounts payable

$138,905

$104,066

Advances received

12,776

13,230

Short-term loans

5,081

123,849

Long-term loans – current portion

5,320

4,137

Current portion of long term bonds payable

300,000

-

Taxes payable

18,024

9,494

Accrued liabilities

43,474

37,103

Government grants – current portion

914

1,422

Dividends Payable

5,419

-

Other payables

40,893

37,035

Total current liabilities

570,806

330,336

 

 

 

Long-term liabilities:

 

 

Long-term loans

33,924

30,082

Long-term notes payable

100,711

248,742

Other long-term payables

17,084

20,905

Government grants – long-term portion

968

1,125

Deferred taxes – long-term portion

27,311

28,275

Total long-term liabilities

179,998

329,129

 

 

 

Total liabilities

750,804

659,465

 

 

 

Minority interest

13,352

18,977

 

 

 

Shareholders’ equity:

 

 

Common stock: 44,000,000 shares authorized, issued and outstanding with a par value of 20 Russian rubles at June 30, 2007 and December 31, 2006

29,908

29,908

Share premium account

164,132

164,132

Retained earnings

294,661

234,285

Accumulated other comprehensive income:

 

 

Currency translation adjustment

79,507

69,169

Total shareholders’ equity

568,208

497,494

 

 

 

Total liabilities and shareholders’ equity

$1,332,364

$1,175,936

Consolidated Statements of Operations
(Amounts in thousands of U.S. dollars, except share and per share data)

 

Six months ended
June 30,

2007

2006

 

 

 

Sales

$1,147,786

$817,028

 

 

 

Cost of sales

(769,966)

(563,156)

 

 

 

Gross profit

377,820

253,872

 

 

 

Selling and distribution expenses

(185,880)

(112,024)

General and administrative expenses

(86,310)

(62,885)

Other operating incomes and expenses, net

2,741

(3,865)

 

 

 

Operating income

108,371

75,098

 

 

 

Financial income and expenses, net

(12,524)

(5,583)

 

 

 

Income before provision for income taxes

and minority interest

95,847

69,515

 

 

 

Provision for income taxes

(28,463)

(21,050)

 

 

 

Minority interest

(1,589)

(1,716)

 

 

 

Net income

$65,795

$46,749

 

 

 

Other comprehensive income

 

 

Currency translation adjustment

10,338

26,038

 

 

 

Comprehensive income

$76,133

$72,787

 

 

 

Net income per share - basic and diluted

$1.50

$1.06

 

 

 

Weighted average number of shares outstanding

44,000,000

44,000,000

 

 

 

Consolidated Statements of Cash Flows
(Amounts in thousands of U.S. dollars)

 

Six months ended
June 30,

2007

2006

Cash flows from operating activities:

 

 

 

 

 

Net income

$65,795

$46,749

 

 

 

Adjustments to reconcile net income to net cash provided
by operating activities:

 

 

Minority interest

1,589

1,716

Depreciation and amortisation

38,812

29,656

Currency remeasurement gain relating to bonds payable, long-term payables, investments in foreign subsidiaries, and fixed assets of foreign subsidiaries

(6,632)

(9,193)

Change in provision for obsolescence and net realizable value

(736)

174

Provision for doubtful accounts

2,848

2,148

(Gain) /loss on disposal of property, plant and equipment

(3,502)

745

Earned income on net investment in direct financing leases

(333)

(340)

Deferred tax expense

(2,429)

(893)

Non-cash rental received

1,394

1,389

Accrual of tax contingent liability

1,442

87

Write off of long-term investments

11

82

Impairment of tangible assets and intangible assets

928

-

Write off of unrecoverable investments in direct finance lease

58

244

Amortization of bonds issue expenses

1,254

587

Changes in operating assets and liabilities net of acquisitions:

 

 

Inventory

4,793

(8,200)

Trade accounts receivable

(42,294)

(7,081)

Advances paid

(2,802)

(11,430)

Taxes receivable

(840)

3,287

Other current assets

1,227

4,521

Other long-term assets

(25)

-

Trade accounts payable

32,467

                16,543

Advances received

(705)

(491)

Taxes payable

8,736

7,932

Accrued liabilities

4,138

4,484

Other current payables

4,961

1,497

Other long-term payables

166

(206)

 

 

 

Total cash provided by operating activities

$110,321

$84,007

Consolidated Statements of Cash Flows
(Amounts in thousands of U.S. dollars)
(Continued) 

 

Six months ended
June 30,

2007

2006

Cash flows from investing activities:

 

 

Cash paid for acquisition of subsidiaries, net of cash acquired

$(19,432)

$(5,734)

Proceeds from disposal of subsidiary

229

-

Cash paid for property, plant and equipment

(63,824)

(46,537)

Cash paid for acquisition of investments

(1,157)

(177)

Proceeds from disposal of property, plant and equipment

3,111

1,818

Cash paid for net investments in direct financing leases

(177)

(973)

Cash received from other long-term assets

1,404

Cash invested in short-term bank deposits

(12,496)

(2,890)

Total cash used in investing activities

(93,746)

(53,089)

 

 

 

Cash flows from financing activities:

 

 

Proceeds from long-term notes payable

150,340

-

Short-term loans and notes, net

(119,874)

9,705

Proceeds from long-term loans

5,869

9,822

Repayment of long-term loans

(1,560)

(17,586)

Repayment of long-term payables

(7,584)

(7,306)

Repayment of long-term notes payable

-

(51,777)

 

 

 

Total cash provided by (used in) financing activities

27,191

(57,142)

 

 

 

Total cash provided (used in) by operating, investing and financing activities

43,766

(26,224)

Impact of exchange rate differences on cash and cash equivalents

1,270

5,278

Net increase/(decrease) in cash and cash equivalents

45,036

(20,946)

Cash and cash equivalents, at beginning of period

40,310

93,103

Cash and cash equivalents, at the end of period

$ 85,346

$72,157

 - Ends -

 

For further enquiries contact:
Anton Saraikin
Press Secretary
Solyanka, 13, Moscow, 109028 Russia
Tel +7 (495) 105-5805 (ext. 116-99)
Fax +7 (495) 105-5800
saraikinas@wbd.ru

Marina Kagan
Wimm-Bill-Dann Foods OJSC
Solyanka, 13, Moscow 109028 Russia
Tel +7 495 105 5805
Fax +7 495 105 5800
e-mail: kagan@wbd.ru

Some of the information contained in this press release may contain projections or other forward-looking statements regarding future events or the future financial performance of Wimm-Bill-Dann Foods OJSC, as defined in the safe harbor provisions of the U.S. Private Securities Litigation Reform Act of 1995. We wish to caution you that these statements are only predictions and that actual events or results may differ materially. We do not intend to update these statements to conform them to actual results. We refer you to the documents Wimm-Bill-Dann Foods OJSC files from time to time with the U.S. Securities and Exchange Commission, specifically, the Company's most recent Form 20-F. These documents contain and identify important factors, including those contained in the section captioned "Risk Factors" in our Form 20-F, that could cause the actual results to differ materially from those contained in our projections or forward-looking statements, including, among others, potential fluctuations in quarterly results, and risks associated with our competitive environment, acquisition strategy, ability to develop new products or maintain market share, brand and company image, operating in Russia, volatility of stock price, financial risk management, and future growth. 

NOTES TO EDITORS

Wimm-Bill-Dann Foods OJSC was founded in 1992 and is the largest manufacturer of dairy products and a leading producer of juices and beverages in Russia and the CIS. The company produces dairy products (main brands include: Domik v Derevne, Neo, 2Bio, 33 Korovy, Chudo and more), juices (J7, Lubimy Sad, 100% Gold), Essentuki mineral water and Agusha baby food. The company has 36 manufacturing facilities in Russia, Ukraine, Kyrgyzstan and Uzbekistan with over 19,000 employees. In 2005, Wimm-Bill-Dann became the first Russian dairy producer to receive approval from the European Commission to export its products into the European Union.

On May 18, 2006, Standard & Poor's Governance Services announced the upgrade of WBD's Corporate Governance Score (CGS) from 7 to 7+ (from 7.3 and 7.7 accordingly on the Russian national scale), which makes the Company's score the highest rating in Russia. The increase in the score reflects the effective work of the Board of Directors and, in particular, the real influence of independent directors in the decision-making process and the adherence of the controlling shareholders to the highest standards of corporate governance.


[1] Note: See Attachment A for definitions of EBITDA and EBITDA margin and reconciliations to net income.

* For comparative information, Dairy Segment sales revenue and gross profit for the first half and the second quarter of 2006 have been adjusted, to conform to the changes in the presentation of the current period. This change in classification had no effect on previously reported net income.


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