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Carrier Access Reports First Quarter 2006 Financial Results

Thu, 27 Apr 2006 13:00:00 PDT

BOULDER, CO -- (MARKET WIRE) -- 04/27/2006 -- Carrier Access Corporation (NASDAQ: CACS), a manufacturer of broadband communications equipment, today reported first-quarter 2006 revenue of $21.9 million, up 49% from $14.7 million reported in the first quarter of 2005.

On a GAAP basis, net income for the first quarter of 2006 was $63,000, or $0.0 per diluted share as compared with a GAAP net loss of $5.0 million, or $(0.15) per diluted share for the first quarter of 2005. Non-GAAP net income in the first quarter of 2006 was $1,525,500, or $0.04 per diluted share, compared to a non-GAAP net loss of $3,979,000 or $(0.12) per diluted share for the first quarter of 2005. Non-GAAP financial measures exclude stock-based compensation expense, depreciation, and amortization of purchased intangibles, including any income tax effects.

GAAP net income for the first quarter of 2006 includes stock-based compensation expense related to the adoption of Statement of Financial Accounting Statement SFAS 123® of $576,000, net of tax, or $0.02 per diluted share. GAAP net loss for the comparative first quarter of 2005 did not include stock-based compensation expense. Including the pro-forma stock-based compensation expense previously disclosed in Carrier Access' financial statement footnotes, GAAP net loss for the first quarter of 2005 would have been $(5,939,000) or $(0.17) per diluted share.

The reconciliation of the GAAP net income and per share amounts to the respective Non-GAAP amounts for the three months ended March 31, 2006 and 2005 is set forth at the end of this press release.

"Wireless demand drove significant revenue growth in the first quarter for Carrier Access," said Roger Koenig, Carrier Access' president and chief executive officer. "In addition, while investing heavily in R&D, we increased our gross margin, and ended the quarter profitably, a dramatic improvement over our financial results a year ago. We continue to believe our technology solutions for wired and wireless networks will favorably position us to supply the expansion of multimedia communication services."

Carrier Access will hold a conference call today, April 27, at 4:30 p.m. ET to review first quarter results. The call is open to the public. Those who wish to participate should dial (703) 639-1424, domestically or internationally, at least fifteen minutes prior to the scheduled start time for the call and reference Carrier Access First Quarter 2006 Earnings Call. The conference call will be available live via the Internet by accessing the Carrier Access web site at http://www.carrieraccess.com under the Investor Relations section. An online replay of the conference call, as well as the text of the Company's earnings release, will also be available on the Investor Relations site at http://www.carrieraccess.com. An online replay of the conference call, as well as the text of the Company's earnings release, will be available on the Investor Relations site at http://www.carrieraccess.com.

About Carrier Access Corporation

Carrier Access (NASDAQ: CACS) provides consolidated access technology designed to streamline the communication network operations of service providers, enterprises and government agencies. Carrier Access products enable customers to consolidate and upgrade access capacity, and implement converged IP services while lowering costs and accelerating service revenue. Carrier Access' technologies help our customers do more with less. For more information, visit www.carrieraccess.com.

This press release contains forward-looking statements, within the meaning of the "safe harbor" provisions of the Private Securities Litigation Reform Act of 1995, about our improving financial performance, technology solutions, reception of our products and technology direction, as well as our growth prospects in wireless and converged access. These statements are subject to risks and uncertainties, including potential discrepancies between management's current estimates and the final operating results for 2006. Our results of operations for the first quarter and fiscal year 2006 and comparative quarter over quarter and year over year revenue are unaudited and subject to change. In addition, our ability to achieve profitability in the first quarter of 2006 is not necessarily indicative of the results that may be expected for any future period. We caution that actual results may differ materially from those indicated by these forward-looking statements as a result of various important factors including, but not limited to, continuing uncertainty regarding general economic conditions, changes in capital spending by carriers and telecommunications companies, market acceptance of our products, dependence on a single customer and other problems with or at our customers, distributors, OEM's and/or suppliers, growth rates within our industry, the financial stability of our customers, the introduction of new competition and technologies, and other risks and uncertainties including those factors discussed in the Company's Annual Report on Form 10-K for the year ended December 31, 2005, and other documents periodically filed with the Securities and Exchange Commission. We do not undertake any obligation to revise or update any forward-looking statements, whether as a result of new information, future events, or otherwise.

            Reconciliations to the Nearest Non-GAAP Measure
                (in thousands, except per share data)


                                                     Three Months Ended
                                                  ------------------------
                                                  March 31,       March 31,
                                                    2006            2005
                                                  ---------      ---------

US GAAP: Net income (loss) reported               $      63      $  (5,010)
Add back:  Stock-based compensation expense             576              -
Depreciation and amortization of purchased
 intangibles                                            886          1,031
                                                  ---------      ---------

Non-GAAP: Net income (loss)                       $   1,525      $  (3,979)
                                                  =========      =========


US GAAP: Net income (loss) reported per share     $      63      $  (5,010)
                                                  =========      =========
Basic and diluted                                 $    0.00      $   (0.15)
                                                  =========      =========

Non-GAAP: Net income (loss) per share
Basic                                             $    0.05      $   (0.12)
                                                  =========      =========
Diluted                                           $    0.04      $   (0.12)
                                                  =========      =========
Use of Non-GAAP Financial Information

The presentation of non-GAAP additional information is not meant to be considered in isolation or as a substitute for net income (loss) or diluted net income (loss) per share prepared in accordance with accounting principles generally accepted in the United States. We believe that the non-GAAP measures information is used by and is useful to investors and other users of our financial statements in evaluating our operating results and comparative trends. The non-GAAP results are an indicator of our baseline performance before gain, losses or other charges that are considered by management to be outside of our core operating results and are excluded by management for purposes of evaluating performance against internal budgets and in making operational decisions. In addition, these non-GAAP results are among the primary indicators management uses as a basis for our planning and forecasting of future periods.

    CARRIER ACCESS CORPORATION CONDENSED CONSOLIDATED BALANCE SHEETS
                                (UNAUDITED)
                    (in thousands, except per share data)


                                                   March 31,   December 31,
                                                     2006          2005
                                                  ---------      ---------


ASSETS
Current assets:
  Cash and cash equivalents                       $  57,015     $   55,279
  Investments in marketable securities               54,882         53,165
  Accounts receivable, net                           12,755         10,922
  Income tax receivable                                  56             56
  Deferred income taxes                                 239            239
  Inventory, net                                     22,557         24,506
  Prepaid expenses and other current assets           2,109          2,720
                                                  ---------      ---------
Total current assets                                149,613        146,887
Property and equipment, net                          10,717         11,002
Goodwill                                              7,588          7,588
Intangible assets, net                                4,956          5,268
                                                  ---------      ---------
        Total Assets                              $ 172,874      $ 170,745
                                                  =========      =========


LIABILITIES AND STOCKHOLDERS' EQUITY
Current liabilities
  Accounts payable                                $   9,148      $   8,516
  Accrued payroll and related liabilities             4,182          3,422
  Other accrued liabilities                           1,092          1,021
  Deferred revenue                                      310            422
                                                  ---------      ---------
Total current liabilities                            14,732         13,381
                                                  ---------      ---------
Deferred income taxes                                   239            239
                                                  ---------      ---------
        Total Liabilities                            14,971         13,620
                                                  ---------      ---------
Stockholders' Equity

Common stock                                             34             34
Additional paid-in capital                          184,708        183,995
Accumulated deficit                                 (26,480)       (26,542)
Cumulative other comprehensive loss                    (359)          (362)
                                                  ---------      ---------
Total Stockholders' Equity                          157,903        157,125
                                                  ---------      ---------
Total Liabilities and Stockholders' Equity        $ 172,874      $ 170,745
                                                  =========      =========

                         CARRIER ACCESS CORPORATION
        CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED)
                  (in thousands, except per share data)

                                                     Three Months Ended
                                                  ------------------------
                                                  March 31,       March 31,
                                                    2006            2005
                                                  ---------      ---------

Revenue, net                                      $  21,943      $  14,696
Cost of Sales                                        11,468          9,590
                                                  ---------      ---------
Gross profit                                         10,475          5,106
                                                  ---------      ---------
Operating Expenses
  Research and development                            4,999          4,799
  Sales and marketing                                 3,370          3,324
  General and administrative                          2,885          1,683
  Bad debt expense (recoveries)                         (53)           328
  Restructuring charges                                   -            369
  Intangible asset amortization                         307            307
                                                  ---------      ---------
Total operating expenses                             11,508         10,810
                                                  ---------      ---------
Loss from operations                                 (1,033)        (5,704)
Interest income                                       1,096            694
                                                  ---------      ---------
Income (loss) before income taxes                        63         (5,010)
                                                  ---------      ---------
Provision for income taxes (benefit)                      -              -
                                                  ---------      ---------
Net income (loss)                                 $      63      $  (5,010)
                                                  =========      =========

Income (loss) per share
Basic and diluted                                 $    0.00      $   (0.15)
                                                  =========      =========

Weighted average common shares
Basic                                                33,802         34,502
                                                  =========      =========
Diluted                                              34,558         34,502
                                                  =========      =========


                        CARRIER ACCESS CORPORATION
        CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED)
                               (in thousands)

                                                     Three Months Ended
                                                  ------------------------
                                                  March 31,       March 31,
                                                    2006            2005
                                                  ---------      ---------
Cash flows from operating activities
 Net income (loss)                                $      63      $  (5,010)
 Adjustments to reconcile net income
  (loss) to net cash provided (used) by 
  operating activities:
   Depreciation and amortization expense                886          1,031
   Provisions for (recoveries of) doubtful 
    accounts                                            (53)           328
   Stock-based compensation                             576              -
   Changes in operating assets and liabilities:
     Accounts receivable                             (1,942)          (262)
     Income tax receivable                                -             75
     Inventory                                        1,950         (1,178)
     Prepaid expenses and other                         490            205
     Accounts payable and accrued expenses            1,658            563
                                                  ---------      ---------
 Net cash provided (used) by operating activities     3,628         (4,248)
                                                  ---------      ---------
Cash flows from investing activities
 Purchase of equipment and real property               (290)          (619)
 Purchase of marketable securities                   (8,372)       (21,632)
 Sales of marketable securities available for sale    6,632         21,662
                                                  ---------      ---------
 Net cash (used in) investing activities             (2,030)          (589)
                                                  ---------      ---------
Cash flows from financing activities
 Proceeds from exercise of stock options                138            449
                                                  ---------      ---------
 Net cash provided by financing activities              138            449
                                                  ---------      ---------
 Net increase (decrease) in cash and cash
  equivalents                                         1,736         (4,388)
 Cash and cash equivalents at beginning of
  the period                                         55,279         46,753
                                                  ---------      ---------

 Cash and cash equivalents at end of the period   $  57,015      $  42,365
                                                  =========      =========

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