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Imperial Sugar Company Reports Q4 and Fiscal Year 2008 Results

Source: Imperial Sugar Company
16/12/2008

Sugar Land, Texas, Dec. 15, 2008 - The Imperial Sugar Company today reported a loss from continuing operations for the fiscal fourth quarter ended Sept. 30, 2008 of $5.4 million, or $0.46 per share, compared to income from continuing operations of $7.8 million, or $0.65 per share, for the same period last year.

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The recent quarter also includes a pre-tax charge of $10.0 million related to the company's Port Wentworth refinery accident that occurred in February, 2008. Last year's fourth quarter included a $1.4 million pre-tax gain from operating asset dispositions.

Net sales and gross margin for the fiscal fourth quarter declined to $124.8 million and a negative 3.9%, compared to $219.6 million and a positive 7.4%, respectively, for the same period last year. Loss of production capability due to the Port Wentworth incident, and higher freight, manufacturing and energy costs were the primary reasons for the lower overall results, slightly offset by higher domestic and world refined sugar prices and lower selling, general and administrative expenses.

"We are encouraged by recent improvements in sugar prices as we enter the new year," stated John Sheptor, president and CEO of Imperial Sugar. "Our liquidity, lack of debt and capital resource position strengthens our ability to effectively manage our business through industry cycles. And while fiscal 2008 was a challenging period due to unforeseen events, we expect that our Port Wentworth rebuild and refocus on various business initiatives will bring improved future results."

"When completed, our state-of-the-art Port Wentworth packaging facility will operate more efficiently and reliably while offering enhanced product quality and service. We are very excited about the opportunities provided by our increased investment in Wholesome Sweeteners, as that company continues to achieve growth in sales and profits and the successful first year of operations of our Mexican joint venture, Comercializadora Santos Imperial ("CSI"). Negotiations with the Louisiana sugar growers and millers cooperative and Cargill continue to make progress toward a definitive agreement premised on the construction of a new one million ton refinery on the Gramercy site. The new refinery would be built and operated by LSR, a 3-way joint venture including Imperial."

The Company's Port Wentworth rebuild continues to progress with current construction estimates between $200 and $220 million. Demolition has been completed and groundbreaking for the new packaging facility was celebrated in November. Limited production of liquid sugar and some specialty sugars began in the fall. We expect to begin producing bulk granulated sugar in early 2009, and complete restoration of packaging facilities capabilities in the fall of 2009.

Fiscal Year Ended Sept. 30, 2008

Summary results for the Company include a net loss from continuing operations of $21.2 million, or $1.81 per share, compared to income from continuing operations of $43.6 million, or $3.71 per share, for the same period last year. Included in the recent twelve-month period are $27.2 million of net pre-tax charges related to the refinery incident and an $11.2 million first quarter gain from a limited partnership investment. Last year's fiscal 2007 results included pre-tax gains of $12.5 million from an arbitration settlement, a gain on its commodity exchange seats and asset dispositions.

Port Wentworth charges include amounts for property impairment, inventory write-offs, demolition and costs related to the accident totaling $63.3 million, offset by $36.1 million of insurance recoveries recognized under the company's property insurance coverage.

Net sales for fiscal 2008 declined to $592.4 million compared to $875.6 million last year while gross margin declined to 1.1% from 10.7%. Factors affecting overall performance included lower sales volumes due to the Port Worth incident, lower refined sugar pricing during the first two quarters, and higher energy and transportation costs somewhat offset by lower domestic raw sugar pricing and lower selling, general and administrative expenses.

IMPERIAL SUGAR COMPANY AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF OPERATIONS
(In Thousands, Except Per Share Data)
(Unaudited)
 
                    Three Months Ended September 30,  Year Ended June 30,
 
                    2008          2007                2008          2007
 
Net Sales           $ 124,809     $ 219,563           $ 592,423     $ 875,527
 
Cost of Sales 1       (129,711 )    (203,385 )          (585,919 )    (781,990 )
 
Gross Margin          (4,902   )    16,178              6,504         93,537
 
Selling, General
and Administrative    (11,716  )    (12,973  )          (45,430  )    (52,306  )
Expense 2
 
Refinery Explosion    (9,955   )    -                   (27,227  )    -
Related Charges
 
Gain on Arbitration   -             -                                 6,752
Settlement
 
Gain on Commodity     -             -                   -             3,654
Exchange Seats
 
Gain on Operating     -             1,446               -             2,105
Asset Dispositions
 
Operating Income      (26,573  )    4,651               (66,153  )    53,742
(Loss)
 
Interest Expense      (523     )    (311     )          (1,667   )    (1,849   )
 
Interest Income       422           996                 2,662         3,951
 
Other Income, Net     125           (34      )          13,355        1,464
 
Income (Loss) From
Continuing
Operations
 
Before Income Taxes   (26,549  )    5,302               (51,803  )    57,308
 
(Provision) Credit    21,152        2,472               30,622        (13,753  )
for Income Taxes
 
Income (Loss) from
Continuing            (5,397   )    7,774               (21,181  )    43,555
Operations
 
Income (Loss) from
Discontinued          260           460                 260           (3,316   )
Operations
 
Net Income (Loss)   $ (5,137   )  $ 8,234             $ (20,921  )  $ 40,239
 
Basic Earnings
 
Per Share of Common
Stock:
 
Income (Loss) from
Continuing          $ (0.46    )  $ 0.67              $ (1.81    )  $ 3.81
Operations
 
Loss from
Discontinued          0.02          0.04                0.02          (0.29    )
Operations
 
Net Income (Loss)   $ (0.44    )  $ 0.71              $ (1.79    )  $ 3.52
 
Diluted Earnings
 
Per Share of Common
Stock:
 
Income (Loss) from
Continuing          $ (0.46    )  $ 0.65              $ (1.81    )  $ 3.71
Operations
 
Loss from
Discontinued          0.02          0.04                0.02          (0.28    )
Operations
 
Net Income (Loss)   $ (0.44    )  $ 0.69              $ (1.79    )  $ 3.43
 
1 includes depreciation of $2,461,000 and $3,011,000 for the three months and
$11,059,000 and $11,417,000 for the year ended September 30, 2008 and 2007,
respectively
 
2 includes depreciation of $714,000 and $697,000 for the three months and
$2,871,000 and $2,710,000 for the year ended September 30, 2008 and 2007,
respectively
 
 
 
 
IMPERIAL SUGAR COMPANY AND SUBSIDIARIES
CONDENSED CONSOLIDATED BALANCE SHEETS
(In Thousands of Dollars)
(Unaudited)
 
                                    September 30,  September 30,
                                    2008           2007
 
Cash and Temporary Investments      $ 74,723       $ 74,229
 
Marketable Securities                 7,425          20,693
 
Accounts Receivable, Net              28,464         49,409
 
Inventory                             99,948         100,120
 
Income Tax Receivable                 12,704         -
 
Other Current Assets                  11,711         7,342
 
Current Assets                        234,975        251,793
 
Property, Plant & Equipment, Net      78,185         88,649
 
Deferred Income Taxes, Net            34,062         13,226
 
Other Assets                          11,543         6,397
 
Total                               $ 358,765      $ 360,065
 
Accounts Payable, Trade             $ 48,079       $ 69,057
 
Other Current Liabilities             24,278         20,991
 
Insurance Advances, Net               63,879         -
 
Current Liabilities                   136,236        90,048
 
Long-Term Debt                        -              1,500
 
Other Liabilities                     78,459         68,426
 
Shareholders' Equity                  144,070        200,091
 
Total                               $ 358,765      $ 360,065
 
Shares of Common Stock Outstanding    11,964,927     11,808,743


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