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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 October 3, 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 No. 0-15443

THERAGENICS CORPORATION®
(Exact name of registrant as specified in its charter)

Delaware
(State or other jurisdiction of
incorporation or organization)
58-1528626
(I.R.S. Employer
Identification Number)
5203 Bristol Industrial Way
Buford, Georgia
(Address of principal executive offices)

30518
(Zip Code)


Registrant's telephone number, including area code: (770) 271-0233

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. YES  X   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 ___

As of October 25, 2004 the number of shares of $.01 par value common stock outstanding was 29,975,354.



THERAGENICS CORPORATION®

TABLE OF CONTENTS

Page No.
PART I.        FINANCIAL INFORMATION:
ITEM 1.        FINANCIAL STATEMENTS (UNAUDITED)
     Balance Sheets - October 3, 2004 and December 31, 2003 3
     Statements of Operations for the three and nine months ended October 3, 2004 and
     October 5, 2003

5
     Statements of Cash Flows for the nine months ended October 3, 2004 and October 5, 2003 7
     Statement of Shareholders' Equity for the nine months ended October 3, 2004 8
     Notes to Financial Statements 9
ITEM 2.        MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL
                      CONDITION AND RESULTS OF OPERATIONS
16
ITEM 3.        QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET
                      RISK
26
ITEM 4.        CONTROLS AND PROCEDURES 27
PART II.       OTHER INFORMATION 27
ITEM 1.        LEGAL PROCEEDINGS 27
ITEM 6.        EXHIBITS 27
SIGNATURES 28


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THERAGENICS CORPORATION®
BALANCE SHEETS
(Amounts in thousands, except per share data)

ASSETS            
    October 3,  December  31,
    2004           2003  
     (unaudited)    


CURRENT ASSETS  
   Cash and short-term investments   $ 24,914   $ 45,104  
   Marketable securities    37,414    21,327  
   Trade accounts receivable, less allowance of $177 in  
     2004 and $118 in 2003    5,772    3,831  
   Inventories    3,417    1,851  
   Deferred income tax asset    307    189  
   Prepaid expenses and other current assets    5,382    4,760  


      TOTAL CURRENT ASSETS    77,206    77,062  
PROPERTY AND EQUIPMENT  
  Buildings and improvements    43,613    42,344  
  Machinery and equipment    61,317    56,456  
  Office furniture and equipment    808    773  


     105,738    99,573  
  Less accumulated depreciation and  
   amortization    (39,505 )  (34,418 )


     66,233    65,155  
  Land    822    822  
  Construction in progress    3,913    7,395  


      TOTAL PROPERTY AND EQUIPMENT    70,968    73,372  
OTHER ASSETS    2,801    2,355  


          TOTAL ASSETS   $ 150,975   $ 152,789  




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THERAGENICS CORPORATION®
BALANCE SHEETS - Continued
(Amounts in thousands, except per share data)


LIABILITIES & SHAREHOLDERS' EQUITY            
    October 3,  December  31,
    2004           2003  
     (unaudited)    


CURRENT LIABILITIES  
 Trade accounts payable   $ 2,580   $ 2,138  
 Accrued salaries, wages and payroll taxes    697    577  
 Other current liabilities    774    338  


      TOTAL CURRENT LIABILITIES    4,051    3,053  
LONG-TERM LIABILITIES  
 Deferred income taxes    7,000    6,830  
 Asset retirement obligation    543    515  
 Other liabilities    63    65  


      TOTAL LONG-TERM LIABILITIES    7,606    7,410  
SHAREHOLDERS' EQUITY  
 Common stock, $.01 par value, 100,000  
  shares authorized; issued and outstanding,  
  29,975 in 2004 and 29,944 in 2003    300    299  
 Additional paid-in capital    61,902    61,778  
 Retained earnings    77,218    80,240  
 Accumulated other comprehensive income/(loss)    (102 )  9  


      TOTAL SHAREHOLDERS' EQUITY    139,318    142,326  


          TOTAL LIABILITIES AND  
          SHAREHOLDERS' EQUITY   $ 150,975   $ 152,789  




        The accompanying notes are an integral part of these statements.



-4-



THERAGENICS CORPORATION®
STATEMENTS OF OPERATIONS
(UNAUDITED)
(Amounts in thousands, except per share data)


       

Three Months Ended Nine Months Ended
October 3,
October 5,
October 3,
October 5,
2004
2003
2004
2003
REVENUE                    
 Product sales   $ 8,196   $ 8,494   $ 24,654   $ 28,452  
 Licensing fees    87    25    228    118  




          Total revenue    8,283    8,519    24,882    28,570  
COST OF SALES    3,282    3,614    10,147    12,110  




          GROSS PROFIT    5,001    4,905    14,735    16,460  
OPERATING EXPENSES  
 Selling, general & administrative    4,463    3,404    13,004    10,025  
 Research & development    2,749    2,348    7,335    5,461  




     7,212    5,752    20,339    15,486  




EARNINGS/(LOSS) FROM OPERATIONS    (2,211 )  (847 )  (5,604 )  974  
OTHER INCOME/(EXPENSE)  
 Interest income    322    257    847    784  
 Interest and financing costs    (42 )  (31 )  (132 )  (107 )
 Other    75    (1 )  70    1  




     355    225    785    678  




Earnings/(loss) before income tax and cumulative  
effect of change in accounting principle    (1,856 )  (622 )  (4,819 )  1,652  
 Income tax expense/(benefit)    (734 )  (234 )  (1,797 )  555  




Earnings/(loss) before cumulative effect of change  
in accounting principle    (1,122 )  (388 )  (3,022 )  1,097  
Cumulative effect of change in accounting principle  
(See Note F)    -    -    -    (222 )




NET EARNINGS/(LOSS)   $ (1,122 ) $ (388 ) $ (3,022 ) $ 875  






-5-



THERAGENICS CORPORATION®
STATEMENTS OF OPERATIONS - Continued
(UNAUDITED)
(Amounts in thousands, except per share data)


Three Months Ended Nine Months Ended
October 3,
October 5,
October 3,
October 5,
2004
2003
2004
2003
NET EARNINGS/(LOSS) PER COMMON SHARE                    
Basic:  
Earnings/(loss) before cumulative effect of  
   change in accounting principle   $ (0.04 ) $ (0.01 ) $ (0.10 ) $ 0.04  
Cumulative effect of change in accounting  
   principle    -    -    -    (0.01 )




Net earnings/(loss) per common share   $ (0.04 ) $ (0.01 ) $ (0.10 ) $ 0.03  




Diluted:  
Earnings/(loss) before cumulative effect of  
   change in accounting principle   $ (0.04 ) $ (0.01 ) $ (0.10 ) $ 0.04  
Cumulative effect of change in accounting  
   principle    -    -    -    (0.01 )




Net earnings/(loss) per common share   $ (0.04 ) $ (0.01 ) $ (0.10 ) $ 0.03  




WEIGHTED AVERAGE SHARES:  
  Basic    29,974    29,932    29,967    29,890  
  Diluted    29,974    29,932    29,967    30,055  
Comprehensive income/(loss):  
Net earnings/(loss)   $ (1,122 ) $ (388 ) $ (3,022 ) $ 875  
Other comprehensive income/(loss)  
  Unrealized gain/(loss) on securities  
    available for sale:    44    -    (111 )  (42 )




Total comprehensive income/(loss)   $ (1,078 ) $ (388 ) $ (3,133 ) $ 833  





  

        The accompanying notes are an integral part of these statements.



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THERAGENICS CORPORATION®
STATEMENTS OF CASH FLOWS
(UNAUDITED)
(Amounts in thousands)



  Nine Months Ended

  October 3,
2004
October 5,
2003


CASH FLOWS FROM OPERATING ACTIVITIES  
  Net Earnings/(Loss)   $ (3,022 ) $ 875  
  Adjustments to reconcile net earnings/(loss) to  
   net cash provided by/(used by) operating activities:  
    Cumulative effect of change in accounting principle    -    222  
    Deferred income taxes    52    336  
    Depreciation & amortization    5,209    4,900  
    Provision for allowances    56    32  
    Stock based compensation    37    32  
    Income tax benefit from options    -    5  
    Loss on disposal of equipment    6    3  
  Changes in assets and liabilities:  
    Accounts receivable    (2,000 )  (245 )
    Inventories    (1,563 )  (708 )
    Prepaid expenses and other current assets    (622 )  (1,251 )
    Other assets    58    (30 )
    Trade accounts payable    442    (50 )
    Accrued salaries, wages and payroll taxes    120    254  
    Other current liabilities    436    252  
    Other liabilities    (2 )  (2 )


        Net cash provided by/(used by) operating activities    (793 )  4,625  


CASH FLOWS FROM INVESTING ACTIVITIES  
   Purchases and construction of property and equipment    (2,287 )  (1,181 )
   Cash paid for acquisition    (1,000 )  (4,232 )
   Purchases of marketable securities    (25,446 )  (18,515 )
   Maturities of marketable securities