:. Food Industry News

Categories: Corporate Results

G. Willi-Food Reports 2Q 2008 US$400,000 Operating Loss

Source: G Willi Food International
27/08/2008

Yavne, Israel, August 27 - G. Willi-Food International Ltd., one of Israel's largest food importers and a single-source supplier of one of the world's most extensive ranges of quality kosher food products, today announced its unaudited financial results for the second quarter and first six months ended June 30, 2008.

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Second Quarter Fiscal 2008 Summary

- 41.7% increase in sales over second quarter 2007

- 27.3% increase in gross profit over second quarter 2007

- Operating loss of NIS 1.4 million (US $0.4 million) compared   to operating income of NIS 2.8 million (US $0.8 million) in second  quarter 2007, mainly as a result of approximately NIS 4.6 million (US $1.4 million) expense in connection with the closing down of WF Laish (approximately NIS 2.6 million, US $0.8 million) and as a result of  final arbitration award entered against the Company in the Vitarroz arbitration (approximately NIS 2.0 million, US $0.6 million) described below.

Revenues for the second quarter of fiscal 2008 increased by 41.7% to NIS 79.0 million (US $23.6 million) compared to revenues of NIS 55.8 million (US $16.6 million) in the second quarter of 2007. Willi-Food's organic growth in the home market of Israel and sales from each of the Company's subsidiaries has been particularly strong through the half year.

The Company now consists of Willi-Food, Gold Frost, the Baron joint venture, Danish dairy distributor and Shamir Salads. Sales synergies and the wide product mix that each of these divisions provide to the Company's network of distribution channels is gaining momentum. In addition, as a result of broader distribution, sales generated from most of the subsidiaries have surpassed expectations of Willi-Food. To date, the only underperforming subsidiary of the Company has been WF Kosher Food Distributors Ltd. - Laish Israeli ("WF Laish"), whose operations were recently shut down.

Gross profit for the second quarter of 2008 increased by 27.3% to NIS 16.8 million (US $5.0 million) compared to gross profit of NIS 13.2 million (US $3.9 million) in the second quarter of 2007. Second quarter gross margin was 21.2% compared to 23.6% for the same period in 2007. The price of global food commodities has remained volatile during the year to date.

However, despite the effects of global inflationary costs on food production and supply, Willi-Food expects to maintain its historical gross margins through the full fiscal year by maintaining tight controls of its cost of sales.

Mr. Zwi Williger, President and COO of Willi-Food commented, "Second quarter results were strong despite the current operating environment affecting global food manufacturers and distributors. While consumers and manufacturers alike have acclimated to the global inflationary rise in food costs, we do not believe that the cost of food will stabilize in the near future. In light of this, Willi-Food's solid top line growth reflects the synergies found in bringing together a broad range of premium kosher products to our internal and external distribution channels. We will continue to work on diversifying our product base, expanding our distribution channels and maintaining control of our cost of sales."

Willi-Food's operating loss for the second quarter of 2008 was NIS 1.4 million (US $0.4 million) compared to operating income of NIS 2.8 million (US $0.8 million) reported in the comparable quarter of last year. Second quarter selling expenses as a percentage of revenues decreased to 10.7% compared to 11.3%. In addition, general and administrative expenses as a percentage of revenue increased to 9.8% from 7.3% as a result of the transitional activities related to the closing down of WF Laish, in the amount of approximately NIS 2.6 million (US $0.8 million). An additional expense is related to a final arbitration award entered against the Company for damages in the amount of NIS 2.0 million ($0.6 million) to be paid to Vitarroz in connection with litigation initiated by Vitarroz in 2005, described below. We expect these percentages to be in line with historical trends when we report results for the third quarter of fiscal 2008.

Willi-Food's second quarter 2008 loss before taxes was NIS 1.1 million (US $0.3 million) compared to income before taxes of NIS 3.4 million (US $1.0 million) recorded in the second quarter of 2007. Second quarter 2008 net loss was NIS 1.4 million (US $0.4 million), or NIS -0.19 (US$ -0.06) per share compared to a net income of NIS 3.2 million (US $0.95 million), or NIS 0.23 (US$0.07) per share, recorded in the second quarter of 2007.

Willi-Food ended the quarter with NIS 79.1 million (US $23.6 million) in cash and securities and approximately NIS 14.1 million (US $4.2 million) in short-term debt.

Six-Month Results

Willi-Food's revenues for the six-month period increased by 45.8% to NIS 185.5 million (US $55.3 million) compared to revenues of NIS 127.2 million (US $38.0 million) in the first half of 2007. Gross profit for the period increased 38.6% to NIS 46.8 million (US $14.0 million) compared to gross profit of NIS 33.8 million (US $10.1 million) for the six month
period in 2007. First half gross margins were 25.2% compared to gross margins of 26.6% in the same period in 2007.

Operating income for the first half of 2008 increased by 3.9% to NIS 13.4 million (US $4.0 million) from NIS 12.9 million (US $3.9 million)reported in the comparable period of last year. First half 2008 income before taxes was NIS 12.0 million (US $3.6 million) compared to NIS 12.4 million (US $3.7 million) recorded in the first half of 2007. Net income for the first half of 2008 was NIS 8.2 million (US $2.5 million), or NIS 0.64 (US $0.19) per share compared to net income for the first half of 2007 of NIS 9.6 million (US $2.9 million), or NIS 0.73 (US $0.22) per share.

Arbitration Award

As previously disclosed, the Company (and related parties) and Vitarroz Corp. agreed to submit their claims relating to alleged breach of contract and related claims to an arbitration panel. On August 25 2008, the arbitration panel has granted an award against the Company in the amount of approximately NIS 2.0 million (US $0.6 million). Among other things, the panel found that the press release issued by the Company announcing the termination of the proposed acquisition of the Vitarroz business by the Company constituted a breach of contract and violation of the covenant of good faith and fair dealing. In addition, the panel rejected the Company's counterclaims. As the Company did not expect the arbitration panel to enter an arbitration award against it, the Company did not reserve any amounts for this award. The Company is currently evaluating its legal options with respect to this matter with its legal advisers.

Outlook

Mr. Williger commented, "Willi-Food's diversification strategy is working. Our top line growth is a reflection of the synergies we have created to channel the broad range of products coming from our own sourcing and that of our subsidiaries."

"We have been able to grow revenues and contain costs to an acceptable degree despite the immediate challenges pertaining to food commodities currently exceeding global inflation rates. This was made possible through diversification, as each operating company in the Willi-Food family produces a different product range to be channeled into our growing
distribution network.

 "The foreseeable challenges ahead will be in managing the volatile cost of our product base, which can vary monthly. While consumers are accepting of the increase in food costs, rapid changes to our product pricing would lead to attrition of our customer base both in the retail and wholesale markets. With the closing of WF Laish in the US, we are carefully reviewing our merger and acquisition strategy. The US, however, remains a strategic region of interest for Willi-Food, and for now, we are objectively seeking potential partnerships to distribute our products with distributors who wish to grow their volume and diversify their line of premium kosher products. Our line of products includes over 600 exclusively distributed products by Willi-Food and Shamir Salads."

Mr. Williger continued, "The results of this reporting quarter were impaired by NIS 2.6 million (US $0.8 million) in expenses related to the closing down of WF Laish, and to a final arbitration award entered against the Company in the amount of NIS 2.0 million (US $0.6 million) in connection with litigation initiated by Vitarroz in 2005. The balance sheet
is now currently clean and we anticipate moving forward with the progress of Willi-Food."

Mr. Williger concluded, "We had hoped to provide guidance for the remainder of the fiscal year, but we will not be able to do so because commodity and food prices remain in a state of flux, and change from month to month. However, we still believe that the Company is on track to end the full fiscal year profitable and expect to grow 2008 sales to be in excess
of NIS 330 million (US $100 million). We look forward to discussing our results in more detail in our conference call."

 G. WILLI-FOOD INTERNATIONAL LTD.
                    CONDENSED CONSOLIDATED BALANCE SHEETS

                                               June 30,  December 31,  June 30,  December 31,
                                                  2008        2007                  2008        2007
                                                              NIS                          US dollars (*)
                                                                           (in thousands)
    ASSETS
    Current assets
    Cash and cash equivalents    46,712      61,649     13,936      18,391
    Marketable securities               32,413      31,267      9,670       9,328
    Trade receivables                      77,188      63,728     23,027      19,012
    Other receivables and                 9,406       4,374      2,806       1,305
    prepaid expenses
    Inventories                                   33,469      29,166      9,985       8,701
    Total current assets                 199,188     190,184     59,424      56,737

    Fixed assets
    Cost                                               54,447      44,569     16,243      13,296
    Less: accumulated                    11,658       8,355      3,478       2,492
    depreciation and
    amortization
                                                           42,789      36,214     12,765      10,804

    Other assets, net                        22,105      13,069      6,595       3,899

                                                         264,082     239,467     78,784      71,440

    LIABILITIES AND SHAREHOLDERS'
    EQUITY
    Current liabilities
    Short-term loans                        14,053       5,978      4,193       1,783
    Trade payables                          40,981      33,961     12,226      10,132
    Related parties                            2,475       3,945        738       1,177
    Other payables and                   13,527       3,655      4,035       1,090
    accrued expenses
    Total current                               71,036      47,539     21,192      14,182
    liabilities

    Long term liabilities
    Long term loan                               953                -           284              -
    Deffered tax                                       38            118            11            35
    Accrued severance pay                  598           163          179            49
    Total long term                             1,589           281          474            84
    liabilities

    Warrants to issue shares               101         1,040           31         310

    Shareholders' equity
    Ordinary shares NIS
    0.10 par value
    (authorized -
    50,000,000
    shares, issued and
    outstanding
    - 10,267,893 shares                     1,113       1,113        332         332
    Additional paid-in                        59,056      59,056     17,618      17,618
    capital Capital fund                         247           -                   74           -
    relating to Goodwill
    Foreign currency                             (863)         (414)        (257)        (123)
    translation reserve
    Retained earnings                    118,842     112,233     35,454      33,482
    Minority Interest                            12,961         18,619      3,866         5,555
                                                          191,356       190,607     57,087      56,864

                                                          264,082       239,467       78,784      71,440

    (*)Convenience translation into U.S. dollars



                       G. WILLI-FOOD INTERNATIONAL LTD.
               CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS

                          Six months              Three months
                                     ended June 30,
                      2008          2007       2008            2007
                                         NIS
                     In thousands (except per share and share data)

    Sales          185,481       127,216     79,036          55,771
    Cost of sales  138,659        93,439     62,271          42,601

    Gross profit    46,822        33,777     16,765          13,170

    Selling         17,538        12,316      8,436           6,312
    expenses
    General and
    administrative
    expenses        13,901         8,566      7,752           4,088

    Other (Income)
    Expense          1,981            (9)     1,981              (9)

    Total
    operating
    expenses        33,420        20,873     18,169          10,391

    Operating
    income
    (Expense)       13,402        12,904     (1,404)          2,779

    Financial        2,026         2,534      1,207           1,743
    income
    Financial        3,465         3,025        936           1,143
    expense

    Income          11,963        12,413     (1,133)          3,379
    (expense)
    before
    taxes on
    income

    Taxes on         3,750         2,861        312             193
    income

    Income after     8,213         9,552     (1,445)          3,186
    taxes on
    income

    Related to:
    Company          6,609         7,455     (1,986)          2,332
    Shareholders'
    Minority         1,604         2,097        541             854
    interest

    Net income       8,213         9,552     (1,445)          3,186

    Earnings per
    share data:

    Earnings per
    share:

    Basic             0.64          0.73      (0.19)           0.23

    Diluted           0.64          0.73      (0.19)           0.23

    Shares used in
    computing
    basic and
    diluted
    earnings per
    ordinary
    share:      10,267,893    10,267,893 10,267,893      10,267,893



                       G. WILLI-FOOD INTERNATIONAL LTD.
               CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
                                  Continued.........

                                             Six months
                                           ended June 30,
                                          2008        2007
                                           US dollars (*)
                          In thousands (except per share and share data)


    Sales                               55,334      37,952
    Cost of sales                       41,366      27,876

    Gross profit                        13,968      10,076

    Selling                              5,232       3,674
    expenses
    General and
    administrative
    expenses                             4,147       2,555

    Other (Income)
    Expense                                591          (3)

    Total
    operating
    expenses                             9,970       6,226

    Operating
    income
    (Expense)                            3,998       3,850

    Financial                              605         756
    income
    Financial                            1,034         902
    expense

    Income                               3,569       3,704
    (expense)
    before
    taxes on
    income

    Taxes on                             1,119         854
    income

    Income after                         2,450       2,850
    taxes on
    income

    Related to:
    Company                              1,972       2,224
    Shareholders'
    Minority                               478         626
    interest

    Net income                           2,450       2,850

    Earnings per
    share data:

    Earnings per
    share:

    Basic                                 0.19        0.22

    Diluted                               0.19        0.22

    Shares used in
    computing
    basic and
    diluted
    earnings per
    ordinary
    share:                          10,267,893  10,267,893

    (*) Convenience translation into U.S. dollars



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