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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

Form 10-Q

[X]

  

Quarterly report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

For the quarterly period ended   September 30, 2004

Or

[   ]

  

Transition report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

For the transition period from ____________________  to  ____________________

 

Commission File Number:

001-12895

 

  nStor Technologies, Inc.

(Exact name of registrant as specified in its charter)

 

       

 

Delaware

95-2094565

(State or other jurisdiction of
incorporation or organization)

(IRS Employer Identification Number)

 

 

 

6190 Corte Del Cedro
Carlsbad, California


92009

(Address of principal executive offices)

(Zip code)

(760) 683-2500

(Registrant's telephone number, including area code)

 

NOT APPLICABLE

(Former name, former address and former fiscal year, if changed since last report)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

[X]

Yes

 

[  ]

No

Indicate by check mark whether the registrant is an accelerated filer (as defined in Rule 12b-2 of the Exchange Act).

[  ]

Yes

 

[X]

No

The number of shares outstanding of the registrant’s Common Stock, par value $0.05 per share, as of October 31, 2004 was 165,097,838 shares.


nSTOR TECHNOLOGIES, INC. AND SUBSIDIARIES
TABLE OF CONTENTS

 

 

Page

 

Part I. FINANCIAL INFORMATION

 

Number

 

 

 

 

 

 

    Item 1. Financial Statements

 

 

 

 

 

 

 

 

 

      Consolidated Balance Sheets as of September 30, 2004 (Unaudited) and December 31, 2003

 

 

3

 

 

 

 

      Consolidated Statements of Operations (Unaudited) for the three and nine months ended
        September 30, 2004 and 2003

 

 


4

 

 

 

 

      Consolidated Statement of Shareholders’ Equity (Unaudited) for the nine months ended
        September 30, 2004

 

 


5

 

 

 

      Consolidated Statements of Cash Flows (Unaudited) for the nine months ended September 30,
        2004 and 2003

 

 


6

 

 

 

      Notes to Consolidated Financial Statements (Unaudited)

 

 

8

 

 

 

 

    Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations

 

 

22

 

 

 

 

    Item 3. Quantitative and Qualitative Disclosures about Market Risk

 

 

30

 

 

 

 

    Item 4. Controls and Procedures

 

 

30

 

 

 

Part II. OTHER INFORMATION

 

 

    Item 1. Legal Proceedings

 

 

31

 

 

 

 

    Item 2. Changes in Securities, Use of Proceeds and Issuer Purchases of Equity Securities

 

 

31

 

 

 

    Item 3. Defaults upon Senior Securities

 

 

31

 

 

 

    Item 4. Submission of Matters to a Vote of Security Holders

 

 

31

 

 

 

    Item 5. Other Information

 

 

32

 

 

 

    Item 6. Exhibits and Reports on Form 8-K

 

 

32

 

 

 

 

SIGNATURE

 

 

34

 

 











2


Part 1 – FINANCIAL INFORMATION

Item 1. FINANCIAL STATEMENTS

nSTOR TECHNOLOGIES, INC. AND SUBSIDIARIES
CONSOLIDATED BALANCE SHEETS
(dollars in thousands)

              

              

September 30,

           

2004

December 31,

(unaudited)

2003

ASSETS

Current assets:

 

 

 

 

 

 

 

 

 

Cash and cash equivalents

 

$

2

 

 

$

--

 

 

Receivables, net

 

 

1,351

 

 

482

 

 

Inventories

 

 

1,768

 

 

 

1,571

 

 

Prepaid expenses and other

 

 

115

 

 

 

295

 

Assets held for sale

 

 

9,067

 

 

 

10,582

 

 

 

Total current assets

 

 

12,303

 

 

 

12,930

 

 

 

 

 

 

 

 

 

Property and equipment, net of $348 and $184 of accumulated depreciation

 

 

469

 

 

 

323

 

Goodwill, net of $807 of   accumulated amortization

 

1,989

 

 

 

1,989

 

 

 

$

14,761

 

 

$

15,242

 

 

LIABILITIES

Current liabilities:

 

 

 

 

 

 

 

 

Borrowings:

 

 

 

Affiliate

$

12,914

$

6,941

 

 

Other

 

 

418

 

 

 

561

 

 

Accounts payable and other

 

 

2,869

 

 

 

2,402

 

Liabilities held for sale

3,081

2,077

 

 

Total current liabilities

 

 

19,282

 

 

 

11,981

 

 

 

 

 

 

 

 

SHAREHOLDERS’ (DEFICIT) EQUITY

 

 

 

 

 

 

 

Preferred stock, $.01 par; 1,000,000 shares authorized; 0 shares issued
  and outstanding

 

 


--

 

 

 


--

 

Common stock, $.05 par; 230,000,000 shares authorized; 165,097,838 and
  165,067,838 shares issued and outstanding at September 30, 2004 and
  December 31, 2003, respectively

 

 



8,254

 

 

 



8,252

 

Additional paid-in capital

 

 

108,388

 

 

108,327

 

Deficit

 

 

(121,163

)

 

 

(113,318

)

 

 

Total shareholders’(deficit) equity

 

 

(4,521

)

 

 

3,261

 

 

 

$

14,761

 

 

$

15,242

 







See accompanying notes to consolidated financial statements.

3


nSTOR TECHNOLOGIES, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF OPERATIONS
(dollars in thousands, except per share data)
(unaudited)

Three Months Ended

Nine Months Ended

September 30,

September 30,

      

2004

       

2003

       

2004

       

2003

 

Sales

 

$

3,122

$

2,804

 

$

7,379

 

$

5,608

Cost of sales

1,896

2,074

5,080

4,104

 

 

 

Gross margin

1,226

730

2,299

1,504

 

Operating expenses:

 

Selling, general and administrative

1,576

949

4,318

2,719

 

Research and development

747

625

2,443

1,838

 

Depreciation

60

29

164

76

 

 

 

Total operating expenses

2,383

1,603

6,925

4,633

 

Loss from operations

(1,157

)

(873

)

(4,626

)

(3,129

)

 

Interest expense, net

(289

)

(174

)

(702

)

(518

)

 

Loss from continuing operations

(1,446

)

(1,047

)

(5,328

)

(3,647

)

Loss from discontinued operations (including
   impairment loss of $2,619 in 2004)

(2,461


)


(91


)


(2,517


)


(713


)

Net loss

$

(3,907

)

$

(1,138

)

$

(7,845

)

$

(4,360

)

 

Basic and diluted net loss per common share:

Loss from continuing operations

$

(.01

)

$

(.01

)

$

(.03

)

$

(.02

)

Loss from discontinued operations

(.01

)

(.00

)

(.02

)

(.01

)

   Net Loss

$

(.02

)

$

(.01

)

$

(.05

)

$

(.03

)

Weighted average number of common shares
    considered outstanding, basic and diluted

165,097,838


164,284,703


165,084,809


154,130,219












See accompanying notes to consolidated financial statements.


4


nSTOR TECHNOLOGIES, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF SHAREHOLDERS’ EQUITY
(dollars in thousands)
(unaudited)

    

    

    

Deferred

    

    

    

Stock

Additional

Common Stock

Compen-

Paid-In

Shares

Amount

sation

Capital

Deficit

Total

 

Balances, December 31, 2003

165,067,838

$

8,252

$

--

$

108,327

$

(113,318

)

$

3,261

Deferred stock compensation

(54

)

54

--

Amortization of deferred stock  compensation

54


54

Exercise of stock options

30,000

2

7

9

 

Net loss for the nine months
  ended September 30, 2004



(7,845


)


(7,845


)

 

Balances, September 30, 2004

165,097,838

$

8,254

$

--

$

108,388

$

(121,163

)

$

(4,521

)




























See accompanying notes to consolidated financial statements.

5


nSTOR TECHNOLOGIES, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF CASH FLOWS
(unaudited, in thousands)

              

Nine Months Ended

September 30,

CASH FLOWS FROM OPERATING ACTIVITIES:

2004

              

2003

 

Continuing Operations

   Loss from continuing operations

$

(5,328

)

$

(3,647

)

 

Adjustments to reconcile loss to net cash used in continuing operating activities:

 

  Depreciation

164

76

  Provision for inventory reserves

68

132

  Stock-based compensation

54

75

  Provision for ncollectible accounts and other

50

(82

)

  Changes in assets and liabilities:

 

    Increase in receivables

(919

)

(492

)

    Increase in inventories

(265

)

(660

)

    Decrease (increase) in prepaid expenses and other assets

180

(103

)

    Increase in accounts payable and other liabilities

893

382

            NET CASH USED IN CONTINUING OPERATIONS

(5,103

)

(4,319

)

 

 

Discontinued Operations

   Loss from discontinued operations

(2,517

)

(713

)

 

  Adjustments to reconcile loss to net cash used in discontinued operating activities:

        Depreciation and amortization

318

297

        Impairment of goodwill

2,619

--

        Amortization of capitalized software development costs

98

43

         Capitalized software development costs and other

(2

)

(349

)

        Stock-based compensation

--

708

        Changes in assets and liabilities:

          (Increase) decrease in receivables

(853

)

181

          (Increase) decrease in prepaid expenses and other assets

(714

)

3

           Increase (decrease) in accounts payable and other liabilities

899

(151

)