Gross Profit Margin of 48.6 Percent BEIJING, May 15 /PRNewswire-FirstCall/ -- American Dairy, Inc. (NYSE: ADY), one of the leading producers and distributors of milk powder and soybean products in China, today announced its first quarter 2007 financial results. Key Highlights from the First Quarter of 2007 include: - First quarter net margin of 16.5% exceeds net margin target - Revenue up 39% year over year to $36.0 million from $25.9 million - Gross margin of 48.6% up from 46.0% in the prior year period and up from 40.0% sequentially - Operating income increased 33% year over year to $6.5 million from $4.9 million - Net income increased 24% to $5.9 million, or $0.33 per diluted share, from $4.8 million, or $0.29 per diluted share in the first quarter of 2006 - Diluted sharecount of 19.4 million shares Leng You Bin, Chief Executive Officer of American Dairy, Inc. stated, "We reported stronger than expected financial results in the first quarter of 2007 despite the holiday-related slowness traditionally experienced in the first quarter. We spent approximately $4.7 million on branding and advertising during the quarter and we continue to see increased demand for our Feihe premium infant formula products. We believe these efforts are starting to benefit our financial results, especially in our product mix shift to higher margin products such as our CPP infant formula series and our Nucleotide products. This allowed us to materially improve our gross margin to 48.6% from 46.0% in the first quarter of last year and from 40.0% in the fourth quarter of 2006." "In the past two years, we completed several rounds of fundraising and we continue to evaluate our fundraising options. These efforts are integral to our capacity expansion and we expect to more than double our daily production capacity from 720 tons to 1,700 tons of liquid milk per day by the end of 2009. We are optimistic about these efforts because they allow us to meet increasing demand for premium infant formula products in China over the next several years and, with time, we anticipate significant top and bottom line growth due to these reinvestments in our business. Despite the near-term headwind of dilution these efforts cause, we are pleased to report a 24% increase in net income in the first quarter of 2007 and we reiterate our focus on creating value for shareholders over the next several years," concluded Leng You Bin. Revenue for the first quarter was $36.0 million, up 39% from $25.9 million in the first quarter of 2006. The increased popularity of the Feihe brand in China continued to drive revenue growth in the first quarter. Importantly, revenue performance in the first quarter of 2007 reflects a product mix shift toward higher margin products such as the Company's CPP infant formula series and the milk powder with Nucleotide series. Product sales by volume increased 20% to 7.5 million kilograms in the first quarter of 2007, up from 6.3 million kilograms in the prior year period, driven by increased sales quantities of major products. Specifically, sales volume for the Company's CPP infant formula series increased 20% to 2.2 million kilograms and the milk powder with Nucleotide series increased 61% to 1.2 million kilograms. Combined, these two products generated 70% of total revenue in the first quarter of 2007, up from 64% of total revenue in the first quarter of 2006. Gross profit increased 47% to $17.5 million from $11.9 million in the first quarter of 2006. Gross profit margin of 48.6% is substantially higher than 46.0% in the prior year's period and 40.0% sequentially, and reflects the product mix shift toward higher margin products such as CPP infant formula series and Nucleotide products. Income from operations increased 33% to $6.5 million from $4.9 million in the first quarter of 2006, despite significant increases in distribution and general and administrative expenses. The Company's distribution expenses increased 52% to $9.0 million, which is in line with higher revenues and reflects a larger sales force and advertising and promotional expenditure. General and administration expenses, which increased 81% to $1.9 million during the first quarter of 2007 compared to the prior year's period, reflects higher salaries at the senior management level as well as $646,000 of stock compensation expensed during the quarter. Interest and finance costs were $701,000 during the first quarter of 2007 and includes amortization of the discount on outstanding convertible debt. Interest and finance costs were $224,000 in the first quarter of 2006. Net income increased 24% to $5.9 million in the first quarter of 2007 from $4.8 million in the first quarter of 2006. Note that according to GAAP, approximately $446,000 of interest expense is added back to net income for the diluted earnings per share calculation. As such, income per diluted share available to Common shareholders was $6.4 million, or $0.33 per diluted share in the first quarter of 2007, compared to $4.9 million, or $0.29 per diluted share, in the first quarter of 2006. Balance Sheet As of March 31, 2007, the Company had $37.8 million of cash, compared to $39.5 million at December 31, 2006 and $11.6 million at March 31, 2006. American Dairy had working capital of approximately $33.5 million at March 31, 2007. The Company had long term debt of $17.1 million as of March 31, 2007. Financial Outlook American Dairy is currently evaluating its fundraising needs and will do so with an emphasis on what is best for the Company and for shareholders. Due to this process, management is refraining from giving financial guidance at this time. "While at this time, we have decided to refrain from giving financial guidance, we remain optimistic about American Dairy's financial health and growth opportunities for the rest of the year," stated Roger Liu, Chief Financial Officer of American Dairy. Note that the Company continues to expect the following during 2007: - Cost of Goods Sold: The Company anticipates increased utility costs as new production facilities come online, which may not be immediately offset by revenue generation. This could affect the Company's near- term gross margins in 2007. - Advertising and Marketing Expenses: The Company is actively investing in the long-term growth of the Feihe brand and anticipates continued expenditure related to these efforts. It is likely that advertising and marketing expenses will be roughly 10% of total revenue in 2007. - VAT Tax: The Company expects to continue to receive VAT rebates at certain times throughout the year. About American Dairy, Inc. American Dairy, Inc. conducts operations in the People's Republic of China ("China") through its wholly owned subsidiary, Feihe Dairy. Founded in 1962, Feihe Dairy is one of the leading producers and distributors of milk powder and soybean products in China. Feihe Dairy is located in Kedong County, China, and has been in operation since 2001. American Dairy also has a milk powder processing plant, Baiuan Feihe Dairy in Kedong County, and also has a milk powder processing plant in the city of Qiqihaer, Heilongjiang Province. http://www.feihe.com/ Certain of the statements made herein constitute forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995. Such statements typically involve risks and uncertainties and may include financial projections or information regarding our future plans, objectives or performance. Actual results could differ materially from the expectations reflected in such forward-looking statements as a result of a variety of factors, including the risks associated with the effect of changing economic conditions in The People's Republic of China, variations in cash flow, reliance on collaborative retail partners and on new product development, variations in new product development, risks associated with rapid technological change, and the potential of introduced or undetected flaws and defects in products, and other risk factors detailed in reports filed with the Securities and Exchange Commission from time to time. AMERICAN DAIRY, INC. CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) Three Months Ended March, 31 2007 2006 SALES $36,007,370 $25,893,218 COST OF GOODS SOLD 18,502,726 13,985,222 Gross Profit 17,504,644 11,907,996 OPERATING AND ADMINISTRATIVE EXPENSES: Distribution expenses 9,010,777 5,935,447 General and administrative expenses 1,929,544 1,068,001 Depreciation 95,193 50,651 11,035,514 7,054,099 Income from operations 6,469,130 4,853,897 OTHER INCOME (EXPENSE): Refunds of VAT taxes 159,518 124,069 Other income 514 7,324 Interest and finance costs (701,332) (223,592) (541,300) (92,199) MINORITY INTEREST - 2,801 INCOME BEFORE INCOME TAXES 5,927,830 4,764,499 (PROVISION FOR) BENEFIT FROM INCOME TAXES - - NET INCOME 5,927,830 4,764,499 Other comprehensive income: Foreign currency translation adjustment 942,521 534,960 TOTAL COMPREHENSIVE INCOME $6,870,351 $5,299,459 BASIC NET INCOME PER COMMON SHARE $0.37 $0.34 WEIGHTED AVERAGE BASIC SHARES OUTSTANDING 15,849,470 14,164,280 DILUTED NET INCOME PER COMMON SHARE $0.33 $0.29 WEIGHTED AVERAGE DILUTED SHARES OUTSTANDING 19,412,856 17,068,052 See accompanying notes to financial statements. AMERICAN DAIRY, INC. CONDENSED CONSOLIDATED BALANCE SHEETS MARCH 31, 2007 AND DECEMBER 31, 2006 ASSETS March 31, December 31, 2007 2006 (unaudited) Current assets: Cash $37,799,383 $39,473,910 Accounts receivable Trade-net of allowance for bad debts of $322,520 and $322,520, respectively 3,576,564 5,459,760 Employees 1,167,843 433,121 Other 838,938 452,728 Notes receivable 1,033,592 230,179 Inventories 15,223,229 13,913,766 Prepaid expenses 4,878,330 664,530 Advances to suppliers 3,133,252 1,301,935 Other tax refundable 858,009 1,365,214 Total current assets 68,509,140 63,295,143 Property and equipment: Fixed assets, net of accumulated depreciation 36,515,973 36,981,569 Construction in progress 12,706,726 9,433,148 49,222,699 46,414,717 Other assets: Goodwill 1,634,467 1,460,695 1,634,467 1,460,695 Total assets $119,366,306 $111,170,555 LIABILITIES AND STOCKHOLDERS' EQUITY March 31, December 31, 2007 2006 (unaudited) Current liabilities: Accounts payable and accrued expenses $13,334,390 $13,263,315 Current portion of long term debt 5,103,489 5,103,197 Advances from related parties 116,528 119,911 Advances from employees 594,186 735,294 Deferred income 4,596,012 2,145,325 Short-term notes and loans payable 11,272,061 13,122,868 Total current liabilities 35,016,666 34,489,910 Long term debt, net of current portion shown above, net of discount of $1,559,883 and $1,715,871, respectively 17,089,298 16,936,654 Stockholders' equity: Common stock, $.001 par value; 50,000,000 shares authorized; 15,861,320 and 15,831,820 shares issued and outstanding at March 31, 2007 and December 31, 2006, respectively 15,861 15,832 Additional paid-in capital 18,480,400 17,834,429 Retained earnings 46,104,904 40,177,074 Accumulated other comprehensive income 2,659,177 1,716,656 Total stockholders' equity 67,260,342 59,743,991 Total liabilities and stockholders' equity $119,366,306 $111,170,555 See accompanying notes to financial statements. DATASOURCE: American Dairy, Inc. CONTACT: Investor Relations, Ashley Ammon MacFarlane of Integrated Corporate Relations, Inc., +1- 203-682-8200 Web site: http://www.americandairyinc.com/

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