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Galaxy Nutritional Foods Reports First Quarter Operating Results

Source: Galaxy Nutritional Foods, Inc.
13/08/2008

Orlando, Fla., Aug. 13 - Galaxy Nutritional Foods, Inc., a leading developer and marketer of cheese alternatives, organic dairy and other organic and natural food products, today reported its operating results for the first quarter of its Fiscal Year 2009.

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    For the three months ended June 30, 2008, the Company reported income from operations of $227,689 and net income of $119,951, or $0.01 per basic and diluted share, on net sales of approximately $6 million. In the prior-year quarter ended June 30, 2007, the Company reported net income of $150,999, or $0.01 per basic and diluted share, on net sales of approximately $5.9 million. Operating expenses in the prior year quarter included a non-recurring employment contract expense of $346,447. Exclusive of this charge, the Company would have reported net income of $497,446 in the prior-year quarter. The Company generated EBITDA, as adjusted, a non-GAAP measure, of $239,565 (4.0% of net sales) in the quarter ended June 30, 2008 compared with $623,594 (10.5% of net sales) in the prior-year quarter (see EBITDA table at end of this release for further non-GAAP information and disclosure). This substantial decline in EBITDA versus the prior year is primarily due to lower gross margin in the current year which was driven by a substantial increase in our cost of goods sold.

    "Given the significantly higher ingredient and transportation costs during the first quarter of this fiscal year versus the prior year, we managed to deliver a modest level of operating income while maintaining an acceptable level of consumer programs," stated Michael E. Broll, Chief Executive Officer of Galaxy Nutritional Foods, Inc.

    "While commodity costs seem to have stabilized, we have not yet seen any signs of potential softening," concluded Broll.


    About Galaxy Nutritional Foods, Inc.

    Galaxy Nutritional Foods, Inc. (OTC Bulletin Board: GXYF) develops and globally markets plant based cheese alternatives, organic dairy and other organic and natural food products to grocery and natural foods retailers, mass merchandisers and foodservice accounts. Veggie, the leading brand in the grocery cheese alternative category and the Company's top selling product group, is primarily merchandised in the produce section and provides calcium and protein without cholesterol, saturated fat or trans-fat. Other popular brands include: Rice, Veggy, Vegan, Rice Vegan and Wholesome Valley. Galaxy Nutritional Foods, Inc. is dedicated to developing nutritious and delicious food products made with high quality natural ingredients that exceed the expectations of today's health conscious consumers. Galaxy is also committed to reducing its environmental impact as part of an Eat Green for Body & Earth(TM) program that offsets carbon emissions associated with product shipping and emphasizes the use of organic ingredients. Galaxy Nutritional Foods, Inc. is headquartered in Orlando, Florida, and its common stock is quoted on the OTC Bulletin Board under the symbol "GXYF."

GALAXY NUTRITIONAL FOODS, INC.
                                Balance Sheets
 
                                                    JUNE 30,      MARCH 31,
                                                      2008          2008
                                                   (Unaudited)
 
                          ASSETS
    CURRENT ASSETS:
      Cash                                         1,879,124     $1,893,425
      Trade receivables, net                       2,284,251      2,516,496
      Inventories, net                               157,098        116,902
      Prepaid expenses and other                     219,205         95,906
 
        Total current assets                       4,539,678      4,622,729
 
    PROPERTY AND EQUIPMENT, NET                       70,003         65,671
    OTHER ASSETS                                      62,104         68,463
 
        TOTAL                                      4,671,785     $4,756,863
 
        LIABILITIES AND STOCKHOLDERS' DEFICIT
    CURRENT LIABILITIES:
      Secured borrowings                                 $--            $--
      Accounts payable                             1,397,670      1,393,810
      Accrued and other current liabilities          959,434      1,028,049
      Accrued employment contracts                   142,325        282,599
      Related party note payable                   2,685,104      2,685,104
 
        Total current liabilities                  5,184,533      5,389,562
 
    COMMITMENTS AND CONTINGENCIES                         --             --
 
    STOCKHOLDERS' DEFICIT:
      Common stock                                   171,100        171,100
      Additional paid-in capital                  70,167,149     70,167,149
      Accumulated deficit                        (70,850,997)   (70,970,948)
 
        Total stockholders' deficit                 (512,748)      (632,699)
 
        TOTAL                                     $4,671,785     $4,756,863
 
 
 
                        GALAXY NUTRITIONAL FOODS, INC.
                             Statements of Income
                                 (UNAUDITED)
 
 
    Three Months Ended June 30,                      2008           2007
 
    Net Sales                                     $6,036,590     $5,916,137
    Cost of Goods Sold                             4,075,755      3,460,368
      GROSS MARGIN                                 1,960,835      2,455,769
 
    OPERATING EXPENSES:
    Selling                                          753,518        889,408
    Delivery                                         238,731        246,845
    General and administrative                       658,529        623,616
    Employment contract expense - general and
     administrative                                       --        346,447
    Research and development                          82,368         83,277
      Total operating expenses                     1,733,146      2,189,593
 
    INCOME FROM OPERATIONS                           227,689        266,176
 
    INTEREST EXPENSE                                (107,738)      (115,177)
 
    INCOME BEFORE TAXES                              119,951        150,999
 
    INCOME TAX EXPENSE                                    --             --
 
    NET INCOME                                      $119,951       $150,999
 
 
    BASIC NET INCOME PER COMMON SHARE                  $0.01          $0.01
    DILUTED NET INCOME PER COMMON SHARE                $0.01          $0.01
 
 
 
                        GALAXY NUTRITIONAL FOODS, INC.
                           Statements of Cash Flows
                                 (UNAUDITED)
 
 
    Three Months Ended June 30,                       2008           2007
 
    CASH FLOWS FROM OPERATING ACTIVITIES:
      Net Income                                    $119,951       $150,999
      Adjustments to reconcile net income to net
       cash from (used in) operating activities:
        Depreciation and amortization                 11,876         10,971
        Amortization of debt discount and financing
         costs                                         6,359         13,782
        Provision for future credits and doubtful
         accounts on trade receivables              (199,313)      (304,000)
        Inventory reserve                            (11,333)        46,696
        (Increase) decrease in:
           Trade receivables                         431,558        265,182
           Inventories                               (28,863)       (29,820)
           Prepaid expenses and other               (123,299)       (10,833)
         Increase (decrease) in:
           Accounts payable                            3,860       (460,034)
           Accrued and other liabilities            (208,889)       (59,189)
 
      NET CASH FROM (USED IN) OPERATING ACTIVITIES     1,907       (376,246)
 
    CASH FLOWS FROM INVESTING ACTIVITIES:
      Purchase of property and equipment             (16,208)        (9,311)
 
      NET CASH FROM (USED IN) INVESTING ACTIVITIES   (16,208)        (9,311)
 
    CASH FLOWS FROM FINANCING ACTIVITIES:
      Net borrowings on secured borrowings                --          2,751
 
      NET CASH FROM (USED IN) FINANCING ACTIVITIES        --          2,751
 
    NET INCREASE (DECREASE) IN CASH                  (14,301)      (382,806)
 
    CASH, BEGINNING OF PERIOD                      1,893,425        879,487
 
    CASH, END OF PERIOD                           $1,879,124       $496,681
 
 
 
                        GALAXY NUTRITIONAL FOODS, INC.
           EBITDA, as adjusted, (a non-GAAP measure) Reconciliation
                                 (Unaudited)
 
 
                                                  THREE MONTHS ENDED JUNE 30,
                                                      2008           2007
 
    NET SALES                                     $6,036,590     $5,916,137
 
    NET INCOME (LOSS)                               $119,951       $150,999
      Plus:
    Employment contract expense                           --        346,447
    Interest expense                                 107,738        115,177
    Depreciation and amortization expense             11,876         10,971
      EBITDA, as adjusted                           $239,565       $623,594
 
      As a % of Net Sales                                4.0%          10.5%

 



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