Revenue Increased 63% to Record $18.5 Million Over the First Quarter of 2007 ROSH HAAYIN, Israel, May 15 /PRNewswire-FirstCall/ -- Pointer Telocation Ltd. (Nasdaq Capital Market: PNTR, Tel-Aviv Stock Exchange: PNTR) - a leading provider of Automatic Vehicle Location (AVL) technology, stolen vehicle retrieval services, fleet management, car & driver safety, public safety, vehicle security, asset management and road side assistance, announced today its financial results for the first quarter of 2008. The successful merger of Cellocator's business together with strong internal growth has resulted in an exceedingly good quarter. Following first indications in the fourth quarter of 2007, Q1 2008 presents the second consecutive quarter of improved profits. Pointer's technologies and services businesses continue to attract more companies worldwide and increase their business and financial strength. Financial Highlights: Revenues: Pointer's revenues for the first quarter of 2008 increased by 63%, to $18.5 million from $11.3 million, in the comparable period in 2007. International activities consist of 28% of total revenues compared with 10% in the comparable period in 2007. Revenues from products were $7.6 million and consist of 41% of total revenues, as compared to $2.9 million in the first quarter of 2007 - which indicate growth of 158%. Revenues from services increased 30% to $10.9 million and 59% of total revenue, compared to $8.4 million and 74%, respectively, in the first quarter of 2007. Gross Profit: For the first quarter of 2008, gross profit increased 76% to $7.2 million from $4.1 million in the first quarter of 2007. As a percentage of revenues, gross profit is approximately 39% in the first quarter of 2008, as compared to approximately 36% in the same period in 2007. Gross margin increased mainly as a result of increased portion of products contribution of total revenue. Operating Income: Pointer reported a $2.3 million operating income for the first quarter of 2008, compared to an operating income of $0.95 million for the first quarter of 2007. Minority share: For the first quarter of 2008, Pointer reported a $561 thousand minority share, compared to $434 thousands in the first quarter of 2007. Net Income: Pointer recorded a net income of $752 thousand, or $0.16 per share during the first quarter of 2008, as compared to a net loss of $180 thousand, or $(0.06) per share in the first quarter of 2007. Improved bottom line is in line with internal growth and the successful merger of Cellocator business into Pointer Telocation, taking place from September 2007. Non-GAAP net income: Pointer's non-GAAP net income in the first quarter of 2008 was $1.8 million, as compared to non-GAAP net income of $0.4 million in the first quarter of 2007. The non-GAAP net income in the first quarter of 2008 excludes amortization of $ 0.85 million and non-cash taxes on income of $ 218 thousand. EBITDA: Pointer's EBITDA increased to $3.8 million in the first quarter of 2008, as compared to $2 million in the comparable period in 2007. Danny Stern, Pointer CEO, said: "We are proud to present the 12th consecutive quarter of revenue growth and a second consecutive quarter of improved profits following our Cellocator acquisition. Our operating parameters continue to improve as a result of both internal growth and the successful merger of Cellocator's business. International revenue was responsible for 28% of revenue in Q1 2008 and was derived from exports and activities in over 25 countries. 41% of revenue was generated from our technology and products sales. In addition, all our subsidiaries presented improved operating results, which further provides evidence that internal growth is a major business driver. Pointer's technology, know-how and stronger market presence continue to draw an increased number of business partners from additional countries and from various sectors - car dealers, fleet operators as well as insurance companies - who are motivated by an increase in the demand for high-quality technology and services", concluded Mr. Stern. Reconciliation between results on a GAAP and Non-GAAP basis is provided in a table immediately following the Condensed Interim Consolidated Statements of Cash Flows. Non-GAAP financial measures consist of GAAP financial measures adjusted to exclude amortization of acquired intangible assets and deferred income tax, as well as certain business combination accounting entries. The purpose of such adjustments is to give an indication of our performance exclusive of non-GAAP charges and other items that are considered by management to be outside of our core operating results. Our non-GAAP financial measures are not meant to be considered in isolation or as a substitute for comparable GAAP measures, and should be read in conjunction with our consolidated financial statements prepared in accordance with GAAP. Our management regularly uses our supplemental non-GAAP financial measures internally to understand, manage and evaluate our business and make operating decisions. We believe that these non- GAAP measures help investors to understand our current and future operating cash flow and performance, especially as our three most recent acquisitions have resulted in amortization and non-cash items that have had a material impact on our GAAP profits. These non-GAAP financial measures may differ materially from the non-GAAP financial measures used by other companies. Reconciliation between results on a GAAP and non-GAAP basis is provided in a table immediately following the consolidated statements of operations. Pointer uses EBITDA as a non-GAAP financial performance measurement. EBITDA is calculated by adding back to net income interest, taxes, depreciation, amortization and minority interest. EBITDA is provided to investors to complement results provided in accordance with GAAP, as management believes the measure helps illustrate underlying operating trends in the Company's business and uses the measure to establish internal budgets and goals, manage the business and evaluate performance. EBITDA should not be considered in isolation or as a substitute for comparable measures calculated and presented in accordance with GAAP. A reconciliation of EBITDA to GAAP measures is included in the financial tables accompanying this press release. Conference Call Information: Pointer Telocation's management will host a conference call with the investment community to review and discuss the financial results: Conference call will take place on 9:30 AM EST, 16:30 Israel time. To listen to the call, please dial in to one of the following teleconferencing numbers. Please begin placing your call at least 5 minutes before the conference call commences. From USA: +1-800-994-4498 From Israel: 03-918-0688 A replay of the conference call will be available through May 16th, 2008 on the Company's website at http://www.pointer.com/. About Pointer Telocation: Pointer Telocation is a leading provider of technology and services to the automotive and insurance industries, offering a set of services including Road Side Assistance, Stolen Vehicle Recovery and Fleet Management. Pointer has a growing client list with products installed in over 400,000 vehicles across the globe: the UK, Greece, Mexico, Argentina, Russia, Croatia, Germany, Czech Republic, Latvia, Turkey, Hong Kong, Singapore, India, Costa Rica, Norway, Venezuela, Hungary, Israel and more. Cellocator, a Pointer Products Division, is a leading AVL (Automatic Vehicle Location) solutions provider for stolen vehicle retrieval, fleet management, car & driver safety, public safety, vehicle security and more. In 2004, Cellocator was selected as the official security and location equipment supplier for the Olympic Games in Athens. For more information: http://www.pointer.com/ Safe Harbor Statement This press release contains forward-looking statements with respect to the business, financial condition and results of operations of Pointer and its affiliates. These forward-looking statements are based on the current expectations of the management of Pointer, only, and are subject to risk and uncertainties relating to changes in technology and market requirements, the company's concentration on one industry in limited territories, decline in demand for the company's products and those of its affiliates, inability to timely develop and introduce new technologies, products and applications, and loss of market share and pressure on pricing resulting from competition, which could cause the actual results or performance of the company to differ materially from those contemplated in such forward-looking statements. Pointer undertakes no obligation to publicly release any revisions to these forward-looking statements to reflect events or circumstances after the date hereof or to reflect the occurrence of unanticipated events. For a more detailed description of the risks and uncertainties affecting the company, reference is made to the company's reports filed from time to time with the Securities and Exchange Commission. CONDENSED INTERIM CONSOLIDATED BALANCE SHEETS U.S. dollars in thousands March 31, December 31, 2008 2007 _________ ____________ Unaudited _________ ASSETS CURRENT ASSETS: Cash and cash equivalents $ 648 $ 1,200 Trade receivables, net 14,973 11,756 Other accounts receivable and prepaid expenses 2,937 2,001 Inventories 2,542 2,657 _________ _________ Total current assets 21,100 17,614 _________ _________ LONG-TERM ASSETS: Long-term accounts receivable 465 337 Severance pay fund 5,300 4,866 Property and equipment, net 8,208 7,708 Deferred income taxes 1,019 941 Other intangible assets, net 17,835 18,058 Goodwill 53,954 50,712 _________ _________ Total long-term assets 86,781 82,622 _________ _________ Total assets $ 107,881 $ 100,236 _________ _________ _________ _________ CONDENSED INTERIM CONSOLIDATED BALANCE SHEETS U.S. dollars in thousands (except share and per share data) March 31, December 31, 2008 2007 __________ ____________ Unaudited __________ LIABILITIES AND SHAREHOLDERS' EQUITY CURRENT LIABILITIES: Short-term bank credit and current maturities of long-term loans $ 11,383 $ 10,564 Trade payables 8,540 8,001 Deferred revenues and customer advances 11,326 8,253 Other accounts payable and accrued expenses 5,182 6,123 _________ _________ Total current liabilities 36,431 32,941 _________ _________ LONG-TERM LIABILITIES: Long-term loans from banks 18,610 18,460 Long-term loans from shareholders and others 5,665 5,767 Other long-term liabilities 112 89 Accrued severance pay 6,565 5,730 Convertible debentures 1,995 1,979 _________ _________ 32,947 32,025 _________ _________ MINORITY INTEREST 3,911 3,067 _________ _________ SHAREHOLDERS' EQUITY: Share capital - Ordinary shares of NIS 3 par value: Authorized - 8,000,000 shares at March 31, 2008 and December 31, 2007, respectively; Issued and outstanding - 4,612,875 shares at March 31, 2008 and December 31, 2007, respectively 3,139 3,139 Additional paid-in capital 116,981 116,910 Accumulated other comprehensive income 3,332 1,766 Accumulated deficit (88,860) (89,612) _________ _________ Total shareholders' equity 34,592 32,203 _________ _________ Total liabilities and shareholders' equity $ 107,881 $ 100,236 _________ _________ _________ _________ CONDENSED INTERIM CONSOLIDATED STATEMENTS OF OPERATIONS U.S. dollars in thousands (except share and per share data) Three months ended Year ended March 31, December 31, ___________________ 2008 2007 2007 ______ ______ ____________ Unaudited ___________________ Revenues: Products $ 7,607 $ 2,949 $ 15,821 Services 10,871 8,396 35,806 _______ _______ ________ Total revenues 18,478 11,345 51,627 _______ _______ ________ Cost of revenues: Products 3,957 1,906 9,414 Services 7,107 5,369 23,034 Amortization of intangible assets 245 - 277 _______ _______ ________ Total cost of revenues 11,309 7,275 32,725 _______ _______ ________ Gross profit 7,169 4,070 18,902 _______ _______ ________ Operating expenses: Research and development, net 673 332 1,675 Selling and marketing 1,700 1,112 4,934 General and administrative 1,925 1,260 6,209 Amortization of intangible assets 606 415 1,877 _______ _______ ________ Total operating expenses 4,904 3,119 14,695 Operating income 2,265 951 4,207 Financial expenses, net 750 525 2,814 Other income, net 16 10 (12) _______ _______ ________ Income before taxes on income 1,531 436 1,381 Taxes on income 218 182 353 _______ _______ ________ Net income before minority interest 1,313 254 1,028 Minority interest 561 434 1,366 _______ _______ ________ Net income (loss) $ 752 $ (180) $ (338) _______ _______ ________ _______ _______ ________ Basic and Diluted net earnings (loss) per share $ 0.16 $ (0.06) $ (0.08) _______ _______ ________ _______ _______ ________ CONDENSED INTERIM CONSOLIDATED STATEMENTS OF CASH FLOWS INTERIM CONSOLIDATED STATEMENTS OF CASH FLOWS U.S. dollars in thousands Three months ended Year ended March 31, December 31, _______________ 2008 2007 2007 ____ ____ ____________ Unaudited Cash flows from operating activities: Net income (loss) $ 752 $ (180) $ (338) Adjustments required to reconcile net income (loss) to net cash provided by operating activities: Depreciation and amortization 1,779 1,194 5,273 Accrued interest and exchange rate changes of convertible debenture and long-term loans 185 (14) 750 Accrued severance pay, net 345 (54) (70) Gain from sale of property and equipment, net (88) (80) (182) Amortization of deferred stock-based compensation 71 172 783 Increase in minority interest 561 543 1,366 Increase in trade receivables, net (2,443) (1,334) (1,172) Inecrease in other accounts receivable and prepaid expenses (843) (536) (421) Decrease (increase) in inventories 68 118 (395) Write-off of inventories - - 150 Increase in deferred income taxes - - (174) Increase in other long-term accounts receivable - - (141) Increase in trade payables 36 324 730 Increase in other accounts payable and accrued expenses 1,241 1,558 1,855 _______ _______ _______ Net cash provided by operating activities 1,664 1,711 8,014 _______ _______ _______ Cash flows from investing activities: Purchase of property and equipment (719) (820) (2,638) Proceeds from sale of property and equipment 242 254 860 Increase in long-term accounts receivable, net (102) - - Acquisition of Cellocator (a) - (16,571) Acquisition of other intangible assets - - (117) _______ _______ _______ Net cash used in investing activities (579) (566) (18,466) _______ _______ _______ Cash flows from financing activities: Receipt of long-term loans from banks - - 5,000 Repayment of long-term loans from banks (1,012) (500) (4,347) Repayment of long-term loans from others (823) (656) (2,767) Proceeds from issuance of shares and exercise of warrants, net - 1,853 9,588 Short-term bank credit, net 226 (1,350) (1,752) _______ _______ _______ Net cash provided by (used in) financing activities (1,609) (653) 5,722 _______ _______ _______ Effect of exchange rate on cash and cash equivalents (28) 19 80 _______ _______ _______ Increase(decrease) in cash and cash equivalents (552) 511 (4,650) Cash and cash equivalents at the beginning of the period 1,200 5,850 5,850 _______ _______ _______ Cash and cash equivalents at the end of the period $ 648 $ 6361 $ 1,200 _______ _______ _______ _______ _______ _______ CONDENSED INTERIM CONSOLIDATED STATEMENTS OF CASH FLOWS U.S. dollars in thousands Year ended Three months ended December March 31, 31, __________________ 2008 2007 2007 ____ ____ __________ Unaudited __________________ (a) Acquisition of Cellocator and Matan activities: Fair value of assets acquired and liabilities assumed at date of acquisition: Working capital $ - $ - $ (1,323) Property and equipment - - (151) Customer related intangibles - - (3,943) Brand name (1,775) Developed technology - - (4,890) Goodwill - - (8,750) Accrued severance pay, net - - 20 _________ _________ _________ - - (20,812) Fair value of shares issued - - 1,430 Fair value of convertible debentures - - 1,951 Accrued expenses - - 860 _________ _________ _________ 4,241 _________ _________ _________ $ - $ - $ (16,571) _________ _________ _________ _________ _________ _________ Reconciliation Table of Non-GAAP Measures U.S. dollars in thousands Three months ended Year ended March 31, December 31, __________________ _____________ 2008 2007 2007 ________________________________ Net income (loss) as reported $ 752 $ (180) $ (338) Amortization of intangible assets and impairment of long-lived assets 851 415 2,154 Taxes on income 218 182 353 Non-GAAP Net income (loss) $ 1,821 $ 417 $ 2,169 Reconciliation of GAAP to NON-GAAP Operating Results To supplement the consolidated financial statements presented in accordance with generally accepted accounting principles ("GAAP"), the Company uses EBITDA as a non-GAAP financial performance measurement. EBITDA is calculated by adding back to net income interest, taxes, depreciation, amortization and minority interest. EBITDA is provided to investors to complement results provided in accordance with GAAP, as management believes the measure helps illustrate underlying operating trends in the Company's business and uses the measure to establish internal budgets and goals, manage the business and evaluate performance. EBITDA should not be considered in isolation or as a substitute for comparable measures calculated and presented in accordance with GAAP. Reconciliation the GAAP to non-GAAP operating results: CONDENSED EBITDA US dollars in thousands Three months ended Year ended March 31, December 31, __________________ ____________ 2008 2007 2007 _______________________________ Net income (loss) as reported $ 752 $ (180) $ (338) Non GAAP adjustment: Financial expenses, net 750 525 2,814 Taxes on income 218 182 353 Depreciation and amortization 1,562 1,016 4,787 Minority interest 561 434 1,366 _______ _______ _______ EBITDA $ 3,843 $ 1,977 $ 8,982 _______ _______ _______ _______ _______ _______ Contact: Zvi Fried, V.P. and Chief Financial Officer Tel.; +972-3-572-3111 E-mail: Yael Nevat,Commitment-IR.com Tel: +972-9-741-8866 E-mail: DATASOURCE: Pointer Telocation Ltd CONTACT: Contact: Zvi Fried, V.P. and Chief Financial Officer, Tel.; +972-3-572-3111, E-mail: ; Yael Nevat,Commitment-IR.com, Tel: +972-9-741-8866, E-mail:

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