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FORM 10-Q

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

(Mark One)

x QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934.

For the quarterly period ended March 31, 2004

OR

o 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:  000-23453

 

FLEXIINTERNATIONAL SOFTWARE, INC.

(Exact Name of Registrant as Specified in its Charter)

Delaware

 

06-1309427

(State or Other Jurisdiction of Incorporation or Organization)

 

(I.R.S. Employer Identification No.)

Two Enterprise Drive, Shelton, CT

 

06484

(Address of Principal Executive Offices)

 

(Zip Code)

(203) 925-3040

(Registrant’s telephone number, including area code)

 

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 o    & nbsp;   

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

                                                                                        Yes o          No x         

As of March 31, 2004, there were 17,797,519 shares of FlexiInternational Software, Inc. Common Stock outstanding.

 

 

 

FLEXIINTERNATIONAL SOFTWARE, INC.

Table of Contents

 

 

 

 

 

Page

PART I.  FINANCIAL INFORMATION

 

 

 

 

 

Item 1. Consolidated Financial Statements

 

 

            Consolidated Balance Sheets................................................................................................................................

 

3

            Consolidated Statements of Operations..............................................................................................................

 

4

            Consolidated Statements of Cash Flows.............................................................................................................

 

5

            Consolidated Statement of Stockholders’ Deficit...............................................................................................

 

6

            Notes to Consolidated Financial Statements......................................................................................................

 

7

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

             Results of Operations............................................................................................................................................

 

8

Item 3. Quantitative and Qualitative Disclosures About Market Risk........................................................................

 

12

Item 4. Controls and Procedures.......................................................................................................................................

 

13

 

 

 

PART II.  OTHER INFORMATION

 

 

 

 

 

Item 1. Legal Proceedings...................................................................................................................................................

 

13

Item 6. Exhibits and Reports on Form 8-K........................................................................................................................

 

13

 

 

 

Signatures.............................................................................................................................................................................

 

14

 

 

Table of Contents

PART I.                 FINANCIAL INFORMATION

Item 1.                    Consolidated Financial Statements

 

FlexiInternational Software, Inc. and Subsidiary

CONSOLIDATED BALANCE SHEETS

(in thousands, except share data)

 

 

 

 

 

 

 

 

 

 

 

 

 

MARCH 31,

 

DECEMBER 31,

 

 

 

 

 

2004

 

2003

 

 

 

A S S E T S

 

(unaudited)

 

(audited)

 

 

 

 

 

 

 

 

CURRENT ASSETS:

 

 

 

 

 

Cash and cash equivalents

$

431 

832 

 

Interest bearing deposits

 

287 

 

287 

 

 

Accounts receivable, net of allowance for doubtful

  accounts of $26 and $32, respectively

 

1,167 

 

1,000 

 

Prepaid expenses and other current assets

 

281 

 

161 

 

Deferred taxes

 

153 

 

153 

 

 

 

      Total Current Assets

 

2,319 

 

2,433 

 

 

 

 

 

 

 

 

PROPERTY AND EQUIPMENT, NET

 

230 

 

243 

 

 

 

 

 

OTHER ASSETS:

 

 

 

 

 

 

 

Deferred taxes

 

337 

 

337 

 

 

 

Other

 

53 

 

16 

 

 

 

      Total Other Assets

 

389 

 

353 

 

 

 

TOTAL

$

2,939 

3,029 

 

 

 

 

 

 

 

 

 

 

 

LIABILITIES AND STOCKHOLDERS' DEFICIT

 

 

 

 

 

 

 

 

 

 

 

 

CURRENT LIABILITIES:

 

 

 

 

 

Accounts payable and accrued expenses

$

619 

670 

 

Deferred revenue

 

2,338 

 

2,381 

 

Current portion of long-term liabilities

 

258 

 

300 

 

 

 

      Total Current Liabilities

 

3,215 

 

3,351