TransDigm Group Reports Fiscal 2006 Second Quarter Results

April 28, 2006 at 12:00 AM EDT
- Net sales for the quarter increased 18.5 percent to $108.3 million
- Net income increased 62.9 percent to $14.3 million, or $0.30 per diluted share
- Adjusted net income increased 56.1 percent to $16.3 million, or $0.35 per diluted share
- Adjusted EBITDA As Defined increased 22.9 percent to $49.8 million

CLEVELAND, April 28 /PRNewswire-FirstCall/ -- TransDigm Group Incorporated (NYSE: TDG - News), a leading global designer, producer and supplier of highly engineered aircraft components, today reported results for the fiscal 2006 second quarter and twenty-six weeks ended April 1, 2006.

Net sales for the quarter increased 18.5 percent to $108.3 million from $91.4 million in the comparable quarter a year ago. Net income for the quarter rose 62.9 percent to $14.3 million, or $0.30 per diluted share, from $8.8 million, or $0.19 per diluted share, in the comparable quarter a year ago. Adjusted net income for the quarter increased 56.1 percent to $16.3 million, or $0.35 per diluted share, from $10.4 million, or $0.22 per diluted share, in the comparable quarter a year ago. Adjusted net income excludes $1.4 million of initial public offering expenses and certain one-time non-cash compensation related expenses net of tax, or $0.03 per diluted share, and $0.6 million of other non-cash compensation and acquisition related expenses net of tax, or $0.02 per diluted share. EBITDA for the quarter was $46.5 million versus $37.9 million for the comparable quarter a year ago. Adjusted EBITDA As Defined for the quarter was $49.8 million versus $40.5 million for the comparable quarter a year ago.

For the first twenty-six weeks of fiscal 2006, net sales were $208.4 million, a 21.4 percent increase over net sales of $171.7 million in the comparable period last year. Net income for the first half of fiscal 2006 rose 53.7 percent to $23.3 million, or $0.50 per diluted share, from $15.1 million, or $0.33 per diluted share, in the comparable period a year ago. Adjusted net income for the first half of fiscal 2006 increased 57.9 percent to $28.1 million, or $0.60 per diluted share, from $17.8 million, or $0.38 per diluted share, in the same period a year ago. Adjusted net income excludes $1.8 million of initial public offering expenses and certain one-time non-cash compensation related expenses net of tax, or $0.04 per diluted share, and $3.0 million consisting of a one-time special bonus, other non-cash compensation and acquisition related expenses net of tax, or $0.06 per diluted share. EBITDA for the first half of fiscal 2006 was $85.1 million versus $71.2 million for the comparable period a year ago. Adjusted EBITDA As Defined for the first half of fiscal 2006 was $92.9 million versus $75.4 million for the comparable period a year ago.

"We are pleased with our operating results for the second quarter and first half," stated W. Nicholas Howley, TransDigm's Chairman and Chief Executive Officer. "We continued to see strong organic revenue growth from both the aerospace commercial aftermarket and OEM markets. Our defense revenues for the first half were down modestly, though we saw some pickup in the second quarter. We are particularly pleased with our 21% growth in first half 2006 revenues. This is made up of 14% organic growth and 7% from acquisitions not fully included in the prior period."

Regarding the outlook for fiscal 2006, Mr. Howley stated, "Based on our experience to date, we remain positive about our prospects for the balance of fiscal 2006. Assuming no acquisition activity and based on current industry conditions, we expect revenues for fiscal 2006 to be approximately $425 million; Adjusted EBITDA As Defined to be approximately $185 million; adjusted earnings per diluted share in the range of $1.15 to $1.20; and reported earnings per diluted share to be in the range of $1.02 to $1.07."

Please see the attached tables for a reconciliation of net income to EBITDA, EBITDA As Defined, Adjusted EBITDA As Defined and adjusted net income for the periods discussed in this press release.

Conference Call

TransDigm will host a conference call for investors and security analysts today beginning at 1:00 p.m., Eastern Time. To join the call, dial (800) 374- 0113. A live audio webcast can be accessed online at http://www.transdigm.com. The call will be archived on the website and available for replay later that day. A telephone replay will be available for two weeks by dialing (800) 642- 1687 and entering the pass code 7960142.

About TransDigm Group

TransDigm Group, through its wholly-owned subsidiaries, including TransDigm Inc., is a leading global designer, producer and supplier of highly engineered aircraft components for use on nearly all commercial and military aircraft in service today. Major product offerings, substantially all of which are ultimately provided to end-users in the aerospace industry, include ignition systems and components, gear pumps, mechanical/electromechanical actuators and controls, NiCad batteries/chargers, power conditioning devices, hold-open rods and locking devices, engineered connectors, engineered latches and cockpit security devices, lavatory hardware and components, specialized AC/DC electric motors and specialized valving.

Non-GAAP Supplemental Information

EBITDA, EBITDA As Defined, Adjusted EBITDA As Defined, adjusted net income and adjusted earnings per share are non-GAAP financial measures presented in this press release as supplemental disclosures to net income and reported results. TransDigm Group defines EBITDA as earnings before interest, taxes, depreciation and amortization and defines EBITDA As Defined as EBITDA plus certain non-operating items and certain non-recurring acquisition costs. Adjusted EBITDA As Defined is EBITDA As Defined plus certain non-recurring expenses incurred in connection with TransDigm Group's recently completed initial public offering. TransDigm Group defines adjusted net income as net income plus certain non-operating items, certain non-recurring acquisition costs and certain non-recurring expenses incurred in connection with the initial public offering. For more information regarding the nature of these non-operating items, non-recurring acquisition costs and non-recurring expenses, please see the attached financial tables.

TransDigm Group presents these non-GAAP financial measures because it believes that they are a useful indicator of its operating performance. TransDigm Group believes that EBITDA is useful to investors because it is frequently used by securities analysts, investors and other interested parties to measure a company's operating performance without regard to items such as interest expense, income tax expense and depreciation and amortization, which can vary substantially from company to company. EBITDA As Defined is used to measure TransDigm Inc.'s compliance with the financial covenants contained in its amended and restated credit facility. TransDigm Group's management uses Adjusted EBITDA As Defined to review and assess the company's operating performance and management team in connection with employee incentive programs and the preparation of the company's annual budget and financial projections.

None of EBITDA, EBITDA As Defined, Adjusted EBITDA As Defined, adjusted net income or adjusted earnings per share is a measurement of financial performance under GAAP and such financial measures should not be considered as an alternative to net income, operating income, cash flows from operating activities or other measures of performance determined in accordance with GAAP. In addition, TransDigm Group's calculation of these non-GAAP financial measures may not be comparable to the calculation of similarly titled measures reported by other companies.

Forward Looking Statements

Statements in this press release which are not historical facts are forward-looking statements under the provisions of the Private Securities Litigation Reform Act of 1995, including expectations of future performance, profitability, growth and earnings. All forward-looking statements involve risks and uncertainties which could affect the company's actual results and could cause its actual results to differ materially from those expressed in any forward looking statements made by, or on behalf of, the company. These risks and uncertainties include but are not limited to: future terrorist attacks; a decrease in flight hours and our customers' profitability, both of which are impacted by general economic conditions; our substantial indebtedness; our reliance on certain customers; failure to maintain government or industry approvals; and other factors. Further information regarding the important factors that could cause actual results to differ materially from projected results can be found in TransDigm Group's Registration Statement on Form S-1 and any other reports that TransDigm Group or its subsidiaries have filed with the Securities and Exchange Commission. Except as required by law, TransDigm Group undertakes no obligation to revise or update the forward looking statements contained in this press release.

   TRANSDIGM GROUP INCORPORATED
    CONDENSED CONSOLIDATED STATEMENTS OF INCOME
    FOR THE THIRTEEN AND TWENTY-SIX WEEK PERIODS ENDED
    APRIL 1, 2006 AND APRIL 2, 2005
    (Amounts in Thousands, except EPS)
    (Unaudited)
                                      Thirteen Week        Twenty-Six Week
                                       Periods Ended        Periods Ended
                                    April 1,   April 2,  April 1,   April 2,
                                      2006       2005      2006       2005

    NET SALES                       $108,276   $91,392   $208,416   $171,662

    COST OF SALES                     51,799    46,334    102,696     87,131

    GROSS PROFIT                      56,477    45,058    105,720     84,531

    OPERATING EXPENSES:
      Selling and administrative      12,426     9,489     25,516     17,743
      Amortization of intangibles      1,450     1,870      3,266      3,711

        Total operating expenses      13,876    11,359     28,782     21,454

    INCOME FROM OPERATIONS            42,601    33,699     76,938     63,077

    INTEREST EXPENSE - Net            19,382    19,763     39,181     39,021

    INCOME BEFORE INCOME TAXES        23,219    13,936     37,757     24,056

    INCOME TAX PROVISION               8,945     5,172     14,499      8,925

    NET INCOME                       $14,274    $8,764    $23,258    $15,131


    Net Earnings Per Share:
      Basic earnings per share         $0.32     $0.20      $0.53      $0.34
      Diluted earnings per share       $0.30     $0.19      $0.50      $0.33

    Weighted-Average Shares
     Outstanding:
      Basic                           44,255    44,202     44,228     44,202
      Diluted                         47,121    46,354     46,893     46,354



    TRANSDIGM GROUP INCORPORATED
    SUPPLEMENTAL INFORMATION
    FOR THE THIRTEEN AND TWENTY-SIX WEEK PERIODS ENDED
    APRIL 1, 2006 AND APRIL 2, 2005
    (Amounts in Thousands)
    (Unaudited)
                                            Thirteen Week    Twenty-Six Week
                                            Periods Ended     Periods Ended
                                          April 1, April 2, April 1, April 2,
                                            2006     2005     2006     2005

    Net Income                             $14,274   $8,764  $23,258  $15,131

      Depreciation and Amortization          3,915    4,163    8,152    8,088
      Interest Expense, net                 19,382   19,763   39,181   39,021
      Income Tax Provision                   8,945    5,172   14,499    8,925

    EBITDA                                  46,516   37,862   85,090   71,165

    Add: As Defined Adjustments:

      Deferred Compensation Costs (1)          517    1,440   (2,516)   2,845
      Stock Option Expense (2)                 280      180      516      340
      Acquisition Related Costs (3)            172    1,022      604    1,022

      IPO Related Option Vesting (4)           618      -        618      -
      One-Time Special Bonus (5)               -        -      6,222      -

    Gross Adjustments                        1,587    2,642    5,444    4,207

    EBITDA As Defined                       48,103   40,504   90,534   75,372

      Non-recurring IPO Costs (6)            1,672      -      2,382      -

    Adjusted EBITDA As Defined             $49,775  $40,504  $92,916  $75,372


    (1) Represents the expenses (income) recognized by TransDigm Group under
    its deferred compensation plans.  The amount reflected above for the
    twenty-six week period ended April 1, 2006 includes a reversal of
    previously recorded amounts charged to expense of $3.8 million resulting
    from the termination of two deferred compensation plans.  In addition, the
    amount reflected above for the thirteen and twenty-six week periods ended
    April 1, 2006 includes expense recognized by TransDigm Group under a new
    deferred compensation plan adopted in December 2005.

    (2) Represents the non-cash compensation expense recognized by TransDigm
    Group under its 2003 stock option plan.

    (3) Represents costs incurred to integrate acquired businesses into
    TransDigm Group's operations, purchase accounting adjustments to
    inventory that were charged to cost of sales when the inventory was sold
    and other acquisition related costs.

    (4) Represents the non-cash compensation expense recorded in accordance
    with TransDigm Group's 2003 stock option plan in connection with the
    vesting of performance based options resulting from the sale in the
    initial public offering of a portion of the shares owned by certain of the
    investors who financed, in part, TransDigm Group's acquisition of
    TransDigm Holding Company in July 2003.

    (5) Represents the one-time special bonus paid to certain members of
    management in November 2005.

    (6) Represents non-recurring costs and expenses incurred by
    TransDigm Group related to the initial public offering.



    TRANSDIGM GROUP INCORPORATED
    SUPPLEMENTAL INFORMATION
    FOR THE THIRTEEN AND TWENTY-SIX WEEK PERIODS ENDED
    APRIL 1, 2006 AND APRIL 2, 2005
    (Amounts in Thousands, except EPS)
    (Unaudited)
                                            Thirteen Week    Twenty-Six Week
                                            Periods Ended     Periods Ended
                                          April 1, April 2, April 1, April 2,
                                            2006     2005     2006     2005

    Net Income                             $14,274   $8,764  $23,258  $15,131

      As Defined Adjustments                 1,587    2,642    5,444    4,207

      Non-recurring IPO Costs                1,672      -      2,382      -

    Gross Adjustments                        3,259    2,642    7,826    4,207

    Tax Adjustment                          (1,255)    (980)  (3,005)  (1,561)

    Adjusted Net Income                    $16,278  $10,426  $28,079  $17,777

    Basic Earnings per Share                 $0.32    $0.20    $0.53    $0.34
    Diluted Earnings per Share               $0.30    $0.19    $0.50    $0.33

    Adjusted Basic Earnings per Share        $0.37    $0.24    $0.63    $0.40
    Adjusted Diluted Earnings per Share      $0.35    $0.22    $0.60    $0.38

    Weighted-Average Shares Outstanding:
       Basic                                44,255   44,202   44,228   44,202
       Diluted                              47,121   46,354   46,893   46,354



    TRANSDIGM GROUP INCORPORATED
    SELECTED BALANCE SHEET DATA
    (Amounts in Thousands)
    (Unaudited)
                                                 April 1,        September 30,
                                                  2006               2005

    Cash and cash equivalents                     $32,377           $104,221
    Trade accounts receivable - Net                65,329             63,554
    Inventories                                    81,772             76,077

    Current portion of long-term
     liabilities                                    2,943              2,943
    Accounts payable                               17,182             16,419
    Accrued liabilities                            26,096            120,425

    Long-Term Debt - Less current portion         885,434            886,903