Record Revenue: Increased 64.5% to $37.9M in the First Six Months of 2008 From $23M in the First Six Months of 2007 ROSH HAAYIN, Israel, August 13 /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 six months and second quarter of 2008. Pointer Telocation presents consecutive improvements in the second quarter of 2008, based on the successful merger of Cellocator's business and strong internal growth. Better revenue breakdown was accompanied by total revenue and income growth which yielded improved margins. Both technology and services sectors presented better results. As a result of its financial results in the first six months of this year, Pointer is raising its guidance for fiscal year 2008. Pointer's revised guidance is as follows: Revenues for 2008 are now estimated to be $76 million, which is a 17% increase over prior guidance which we released in January 2008. Operating income is estimated to be $8 million, which is a 33.3% increase over such prior guidance. Financial Highlights: Revenues: Pointer's revenues for the second quarter of 2008 increased by 66%, to $19.4 million, from $11.7 million in the comparable period in 2007. In the first six months of 2008, revenues were $37.9 million, a 64.5% increase over the same period of 2007. Pointer's revenues from services in each of the second quarter and the first six months of 2008 were 60% of total revenues, as compared with 76% and 75% for these periods in 2007 respectively. International activities for the second quarter of 2008 were 27% of total revenue compared to 11.1% in the comparable period in 2007. Gross Profit: For the second quarter of 2008, gross profit increased 73.1% to $7.4 million from $4.3 million in the second quarter of 2007. As a percentage of revenues, gross profit was 38.3% in the second quarter of 2008, as compared to 36.8% in the second quarter of 2007. In the first six months of 2008, gross profit increased 74.6% to $14.6 million from $8.4 million in the first six months of 2007. Gross margin for the first six months of 2008 was 38.6%, as compared to 36.3% for the first six months of 2007. Gross margins were improved primarily due to the revenue mix. Operating Income: Pointer's operating income increased 202% to $2.5 million in the second quarter of 2008, compared to operating income of $0.8 million for the second quarter of 2007. Operating margin was 13.1% in the second quarter of 2008, as compared to approximately 7.2% in the second quarter of 2007. In the first six months of 2008, operating income increased 168% to $4.8 million, compared to $1.8 million for the same period of 2007. Operating margin for the first six months of 2008 was 12.7%, compared to 7.8% for the first six months of 2007. Operating figures for the first six month of 2008 improved mainly because revenue increased 64.5%, more than the 49% increase in operating expenses. Financial Expenses: The second quarter of 2008 included a onetime non cash expense due to a loan discount in the amount of $0.7 million as part of a loan replacement. Minority share: For the second quarter of 2008 and six months ended June 30, 2008, Pointer reported a $311 thousand and $872 thousand minority share in the operations of Shagrir, compared to $270 thousand and $704 thousand in the comparable periods of 2007. Pointer holds 56.6% interest in Shagrir. Net Income: Pointer recorded net income of $0.8 million during the second quarter of 2008, as compared to net loss of $388 thousand in the second quarter of 2007. For the first six months of 2008, Pointer recorded net income of $1.55 million, compared to net loss of $568 thousand in the same period of 2007. Non GAAP net income: Pointer recorded non-GAAP net income of $2.4 million during the second quarter of 2008, as compared to non-GAAP net income of $149 thousand in the second quarter of 2007. For the first six months of 2008, Pointer recorded non-GAAP net income of $4.2 million, compared to non-GAAP net income of $566 thousand in the same period of 2007. Non-GAAP net income for the second quarter of 2008 was increased by $0.7 million due to the one-time non-cash expense relating to the loan discount, which was not reflected in prior periods. Non-GAAP net income is defined as net income excluding certain non-cash expenses, including amortization of acquired intangible assets, deferred income tax, impairment of long-lived assets and a non-cash expense relating to the loan discount discussed above. EBITDA: Pointer's EBITDA for the second quarter of 2008 and for the first six months of 2008 was $4.2 million and $8.0 million, respectively, as compared to $1.9 million and $3.9 million in the comparable periods of 2007. Total Shareholders' Equity: Pointer's total shareholders' equity increased by 14% during the first months of 2008 to $36.6 million. Danny Stern, Pointer CEO, said: "Pointer continues to grow and profit. We have a healthy geographic breakdown of revenue and an excellent mix between services and products. International revenue was responsible for 27% of revenue in Q2 2008, and was derived from activities in over 25 countries. Our technology and products sales generated 40% of our revenues. Our strong cash generative business model yielded six month EBITDA of $8.0 million, which enables us to broaden our products and services offering to more customers and look toward expansion into more countries. The recently announced partnership in Romania is a first and important step in duplicating Shagrir's successful economies-of-scale business and operational model in new territories. Based upon our financial results in the first six months of 2008, and with better visibility of our business potential both in services and in products, we have increased our financial guidance for fiscal year 2008. The increasing demand for high-quality technology and services from automotive manufacturers, car dealers, fleet operators as well as insurance companies, continues to provide favourable business opportunities for our company", concluded Mr. Stern. 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 today, August 13th, 2008 on 9:00 AM EST, 16:00 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: 03-918-0610 International: +972-3-918-0610 A replay of the conference call will be available through Aug 14th, 2008 on the Company's website at http://www.pointer.com/. Reconciliation between results on a GAAP and Non-GAAP basis. To supplement the consolidated financial statements presented in accordance with generally accepted accounting principles ("GAAP"), the Company uses non-GAAP measures of net income and EBITDA. A reconciliation between results in a GAAP and Non-GAAP basis is provided in a table immediately following the Condensed Interim Consolidated Statements of Cash Flows. Net income is adjusted from results based on GAAP to exclude amortization of acquired intangible assets and deferred income tax, as well as certain business combination accounting entries and a non-cash expense due to a loan discount as part of a loan replacement. These non-GAAP financial measures are provided to enhance overall understanding of the Company's current financial performance and prospects for the future. Specifically, the Company believes the non-GAAP results provide useful information to both management and investors as these non-GAAP results exclude amortization of acquired intangible assets and deferred income tax, as well as certain business combination accounting entries, and a one-time non-cash expense due to a loan discount, that the Company believes are not indicative 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. Pointer also 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 also provided in a table following the Condensed Interim Consolidated Statements of Cash Flows accompanying this press release. 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 June 30, December 31, 2008 2007 Unaudited ASSETS CURRENT ASSETS: Cash and cash equivalents $ 538 $ 1,200 Trade receivables, net 15,480 11,756 Other accounts receivable and prepaid expenses 2,954 2,001 Inventories 2,806 2,657 Total current assets 21,778 17,614 LONG-TERM ASSETS: Long-term accounts receivable and deferred expenses 664 337 Severance pay fund 5,771 4,866 Property and equipment, net 9,038 7,708 Deferred income taxes 1,080 941 Other intangible assets, net 17,431 18,058 Goodwill 56,653 50,712 Total long-term assets 90,637 82,622 Total assets $ 112,415 $ 100,236 CONDENSED INTERIM CONSOLIDATED BALANCE SHEETS U.S. dollars in thousands (except share and per share data) June 30, December 31, 2008 2007 Unaudited LIABILITIES AND SHAREHOLDERS' EQUITY CURRENT LIABILITIES: Short-term bank credit and current maturities of long-term loans $ 9,708 $ 10,564 Trade payables 9,068 8,001 Deferred revenues and customer advances 11,896 8,253 Other accounts payable and accrued expenses 5,669 6,123 Total current liabilities 36,341 32,941 LONG-TERM LIABILITIES: Long-term loans from banks 24,702 18,460 Long-term loans from shareholders and others 3,178 5,767 Other long-term liabilities 197 89 Accrued severance pay 6,903 5,730 Convertible debentures - 1,979 34,980 32,025 MINORITY INTEREST 4,481 3,067 SHAREHOLDERS' EQUITY: Share capital - Ordinary shares of NIS 3 par value: Authorized - 8,000,000 shares at June 30, 2008 and December 31, 2007, respectively; Issued and outstanding - 4,612,875 shares at June 30, 2008 and December 31, 2007, respectively 3,139 3,139 Additional paid-in capital 117,052 116,910 Accumulated other comprehensive income 4,485 1,766 Accumulated deficit (88,063) (89,612) Total shareholders' equity 36,613 32,203 Total liabilities and shareholders' equity $ 112,415 $ 100,236 INTERIM CONSOLIDATED STATEMENTS OF OPERATIONS U.S. dollars in thousands (except share and per share data) Year Six months ended Three months ended ended December June 30, June 30, 31, 2008 2007 2008 2007 2007 Unaudited Revenues: Products $ 15,321 $ 5,772 $ 7,714 $ 2,823 $ 15,821 Services 22,564 17,263 11,694 8,867 35,806 Total revenues 37,885 23,035 19,408 11,690 51,627 Cost of revenues: Products 8,112 3,666 4,155 1,760 9,414 Services 14,673 11,000 7,567 5,631 23,034 Amortization of intangible assets 490 - 245 - 277 Total cost of revenues 23,275 14,666 11,967 7,391 32,725 Gross profit 14,610 8,369 7,441 4,299 18,902 Operating expenses: Research and development, net 1,171 675 498 343 1,675 Selling and marketing 3,477 2,243 1,776 1,131 4,934 General and administrative 3,920 2,811 1,996 1,551 6,209 Amortization of intangible assets 1,235 847 628 432 1,877 Total operating expenses 9,803 6,576 4,898 3,457 14,695 Operating income 4,807 1,793 2,543 842 4,207 Financial expenses, net 2,175 1,385 1,424 860 2,814 Other income (expenses), net 19 15 2 5 (12) Income before taxes on income 2,651 423 1,121 (13) 1,381 Taxes on income 230 287 12 105 353 Net income (loss) before minority interest 2,421 136 1,109 (118) 1,028 Minority interest 872 704 311 270 1,366 Net income (loss) $ 1,549 $ (568) $ 798 $ (388) $ (338) Basic net earnings (loss) per share $ 0.3 $ (0.14) $ 0.17 $ (0.09) $ (0.08) Diluted net earnings (loss) per share $ 0.33 $ (0.25) $ 0.17 $ (0.12) $ (0.08) INTERIM CONSOLIDATED STATEMENTS OF CASH FLOWS U.S. dollars in thousands Six months ended Three months Year ended ended June 30, June 30, December 2008 2007 2008 2007 31, 2007 Unaudited Cash flows from operating activities: Net income (loss) $ 1,549 $ (568) $ 798 $ (388) $ (338) Adjustments required to reconcile net income (loss) to net cash provided by operating activities: Depreciation ,amortization and impairment 3,423 2,319 1,644 1,125 5,273 Accrued interest and exchange rate changes of convertible debenture and long-term loans 1,244 185 1,059 199 750 Accrued severance pay, net 167 9 (179) 63 (70) Gain from sale of property and equipment, net (158) (139) (70) (59) (182) Amortization of deferred stock-based compensation 140 306 69 134 783 Minority interest in earnings of subsidiary 872 854 311 311 1,366 Decrease (increase) in trade receivables, net (2,274) (1,994) 169 (660) (1,172) Decrease (increase) in other accounts receivable and prepaid expenses (726) (548) 117 (12) (421) Decrease (increase) in inventories (267) 131 (335) 13 (395) Decrease (increase) in long-term accounts receivable and deferred expenses 48 (2) 48 (1) (141) Write-off of inventories - 15 - - 150 Increase in deferred income taxes - - - - (174) Increase in trade payables 137 463 101 138 730 Increase in other accounts payable and accrued expenses 1,581 1,563 340 5 1,855 Net cash provided by operating activities 5,736 2,594 4,072 883 8,014 Cash flows from investing activities: Purchase of property and equipment (1,776) (1,770) (1,057) (950) (2,638) Proceeds from sale of property and equipment 379 501 137 247 860 Increase in long-term accounts receivable (228) - (126) - - Acquisition of Cellocator (a) - - - - (16,571) Acquisition of other intangible assets - (135) - (135) (117) Net cash used in investing activities (1,625) (1,404) (1,046) (838) (18,466) Cash flows from financing activities: Receipt of long-term loans from banks 7,099 - 7,099 - 5,000 Repayment of long-term loans from banks (2,088) (1,946) (1,076) (1,446) (4,347) Repayment of long-term loans from shareholders and others (8,868) (1,340) (8,045) (684) (2,767) Proceeds from issuance of shares and exercise of warrants, net - 9,593 - 7,742 9,588 Short-term bank credit, net (625) (847) (851) 501 (1,752) Net cash provided by (used in) financing activities (4,482) 5,460 (2,873) 6,113 5,722 Effect of exchange rate on cash and cash equivalents (291) 52 (263) 33 80 Increase in cash and cash equivalents (662) 6,702 (110) 6,191 (4,650) Cash and cash equivalents at the beginning of the period 1,200 5,850 648 6,361 5,850 Cash and cash equivalents at the end of the period $ 538 $ 12,552 $ 538 $ 12,552 $ 1,200 CONDENSED INTERIM CONSOLIDATED STATEMENTS OF CASH FLOWS U.S. dollars in thousands Six months ended Year ended June 30, December 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 Reconciliation of GAAP net income to non-GAAP net income is as follows: Year ended Six months ended Three months ended December June 30, June 30, 31, 2008 2007 2008 2007 2007 Unaudited Net income (loss) as reported $ 1,549 $ (568) $ 798 $ (388) $ (338) Amortization of intangible assets and impairment of long-lived assets 1,725 847 873 432 2,154 Loan Discount 695 - 695 - - Taxes on income 230 287 12 105 353 Non-GAAP Net income $ 4,199 $ 566 $ 2,378 $ 149 $ 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 of the GAAP to non-GAAP operating results is as follows: CONDENSED EBITDA US dollars in thousands Year ended Six months ended Three months ended December June 30, June 30, 31, 2008 2007 2008 2007 2007 Unaudited Net income (loss) as reported $ 1,549 $ (568) $ 798 $ (388) $ (338) Non GAAP adjustment: Financial expenses, net 2,175 1,385 1,424 860 2,814 Taxes on income 230 287 12 105 353 Depreciation and amortization 3,195 2,060 1,632 1,044 4,787 Minority interest 872 704 311 270 1,366 EBITDA $ 8,021 $ 3,868 $ 4,177 $ 1,891 $ 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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