2008-03-27 00:00:00.0: ICOP Digital Announces 2007 Year-End Operational and Financial Results at InternetAutoGuide.com

ICOP Digital Announces 2007 Year-End Operational and Financial...

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ICOP Digital Announces 2007 Year-End Operational and Financial Results - Auto News from March 27, 2008

LENEXA, Kan., March 27 /PRNewswire-FirstCall/ -- ICOP Digital, Inc. , an industry-leading company engaged in advancing digital surveillance solutions, today announced its operational and financial results for the three and 12 months ended December 31, 2007.

"2007 was a very important year for ICOP - one that we will look back on as a period in our history in which critical building blocks were put into place. The digital convergence in video surveillance that we anticipated and systematically planned for is clearly underway," stated Dave Owen, Chairman and CEO of ICOP.

Continuing, he noted, "We are very proud of the positive traction we are experiencing in our efforts to ultimately dominate the market for community surveillance solutions, as reflected by three consecutive years of near double revenue growth of our flagship product. We are equally proud of our success in expanding from being a single product company to offering a superior suite of highly innovative surveillance products that are available now. Today, ICOP is capable of empowering our customers with a full complement of tools and technologies essential to promoting greater officer and public safety, while also delivering unimpeachable evidence for use when prosecuting offenders."

"ICOP's future has never looked more promising and our confidence in our ability to deliver is at an all-time high." Concluding, Owen said," Looking ahead, we fully expect to achieve a number of mission-critical milestones that will provide confirmation that ICOP is indeed the industry leader."

    Operational highlights for 2007:
    -- In 2007, ICOP processed re-orders for ICOP Model 20/20(R)-W digital in-
       car video systems from approximately 40% of its customer base, with
       approximately 180 agencies representing first time buyers who
       initiated fleet deployments of the system during the year.

    -- The Company responded to 77 Requests for Proposals (RFP) from law
       enforcement agencies around the nation in 2007.  Of the 69 orders
       awarded thus far (8 are still pending), ICOP won approximately one out
       of every three - or 23 in total.  This 30% award rate was realized
       despite the market seeing nearly 20 new competitors join the field of
       companies all hoping to capitalize on the growing adoption of digital
       surveillance technologies by law enforcement.

    -- Shipped over 2,000 ICOP Model 20/20(W) units and related ancillary
       products during 2007 to over 300 agencies; however, the largest single
       order occurred in December with 170 units shipping to an agency in
       Maryland. Other orders exceeding $100,000 were shipped to agencies in
       Alaska, California, Connecticut, Michigan, Mississippi, Montana, Ohio
       and Wyoming.

    -- ICOP has been named as a final contender in protracted field tests and
       competitive analyses currently being conducted by a number of
       international, metropolitan and state agencies seeking to deploy
       digital in-car video systems in their respective patrol fleets.  In
       addition, ICOP has been informed that it is being awarded an initial
       order of reasonable size from a major law enforcement agency in the
       international market place, which it expects to book in the second
       quarter.

    -- In 2007, ICOP expanded its global sales and marketing teams, providing
       for the addition of select new manufacturers representatives and
       dealers in both its domestic and international channels.  As a result,
       the Company now has nearly 70 direct and independent sales
       representatives marketing its products to first responder agencies
       worldwide.

    -- Considerable investment was made in the Company's product expansion
       initiative in 2007, providing for the following new products:

       * ICOP Model 20/20(R)-W - representing ICOP's second generation digital
         in-car video system for law enforcement that began shippingin mid
         2007, this unit offers all of the same robust features and benefits
         as the legacy system, but also provides for wireless upload of video
         and operates in multiple languages.

       * ICOP iVault MMS(TM) - a state-of-the-art video and case file
         management system, the ICOP iVault MMS (Media Management System)
         enables the secure storage and management of digital evidence, is PC
         or server-based, includes web-based file sharing with the highest
         levels of security, supports most file formats and generates chain of
         custody reports - a critical requirement for use in prosecuting
         offenders. ICOP iVault MMS has been installed successfully in over 25
         law enforcement agencies.

       * ICOP EXTREME(TM) Wireless Mic - Used in conjunction with the ICOP
         Model 20/20-W, this auto-synchronizing wireless microphone began
         shipping to customers in early 2008. It captures high quality audio
         for a range of over 2,000 feet (within line-of-sight), representing
         an industry best.  Audio is often more important than video in
         recording events for first responders.  Many competing wireless
         microphones deliver poor audio quality at short ranges.

       * ICOP Model 4000(TM) - The ICOP Model 4000 (mobile four or eight
         channel DVR) combines the advantages of high resolution digital video
         recording with shockproof mounts to deliver high quality video for
         mass transit systems. It is capable of live streaming video, making
         it an ideal solution for entities seeking a robust security solution
         for public buses, school buses (and rail later this year).  The first
         commercial production run of the ICOP Model 4000 will commence
         shipping to customers in Q2 2008.

       * ICOP LIVE(TM) - another industry-first pioneered by ICOP, ICOP LIVE
         is an enabling technology that permits the live streaming of audio
         and video from mobile vehicles through the same platform and user
         interface, offering secure access without a need to upload viewing
         software on the receiving device.  Moreover, it is the only platform
         on the market that simultaneously streams to multiple web-enabled
         Windows(R)-devices, including laptops, PDAs, smartphones and
         desktops. ICOP LIVE was recently demonstrated at the True American
         Hero Benefit Motorcycle Ride in Sarasota, FL, streaming live audio
         and video from the ICOP motorcycle to 75 simultaneous viewers across
         the U.S.  And, in March 2008, the Company initiated a nationwide
         beta test of ICOP LIVE involving a major metropolitan police
         department, a mid-size city agency and a small first responder
         agency.

    -- In spring 2007, ICOP formed a collaborative marketing partnership with
       Sprint Nextel to co-market ICOP LIVE enabled by Sprint's Mobile
       Broadband Network. Throughout the year, the Companies have remained
       actively engaged in jointly participating in a broad range of industry
       conferences, trade shows, training seminars and sales presentations.

    -- In October 2007, the Company signed a collaborative marketing agreement
       with Strix Systems, the leader in high-performance wireless mesh
       networking, forming a co-marketing partnership and integrated video
       surveillance mobility solution enabling the companies to collaborate on
       pursuing mutually beneficial sales opportunities on a global basis for
       their advanced surveillance and wireless mesh networking solutions,
       respectively.

    -- During 2007, ICOP materially enhanced its full-time workforce,
       increasing to 53 employees, up from 41 at the end of 2006.  Key
       management changes included the hiring of a new CFO, new Director of
       Engineering, new Director of National Sales and a new Director of
       Technology.  The Company also expanded its Board of Advisors with the
       addition of Bryan Ferguson, senior executive with Shaw Group (a Fortune
       500 company); Tully Plesser, Chairman of Consensus Research Group, one
       of the foremost marketing companies in the world, serving such clients
       as Time, Inc, Chase, Citicorp, UBS, ABC-TV and Wal-Mart, among many
       other notable companies; and Colonel John Garrett, USMC (retired), a
       National Homeland Security expert with Patton Boggs in Washington, D.C.

Financial highlights for the fiscal year ended December 31, 2007 compared to the fiscal year ended December 31, 2006:

    -- Revenues rose 79% to $11.84 million, up from $6.62 million.
    -- Gross profit margin on sales improved to 43.9% from 42.3%.
    -- Adjusted EBITDA (see definition and reconciliation of Adjusted EBITDA
       below) increased 55% to $(3.8) million, when compared to Adjusted
       EBITDA of $(2.4) million in the comparable fiscal year ended December
       31, 2006.
    -- Net loss increased 55% to $5.46 million, or $0.75 per basic and diluted
       share, from $3.52 million, or $0.58 per basic and diluted share. The
       increase was largely due to enhanced investment of $1.80 million in
       research and development of several new products, which compared to R&D
       expense of $903,000 in the prior year; several staff additions to the
       Company's management, sales, engineering and support teams; and non-
       cash charges of $1.53 million related to the accounting for stock-based
       compensation expense during 2007, compared to $977,000 in non-cash
       stock-based compensation expense in 2006.

Financial highlights for the three months ended December 31, 2007 compared to the three months ended December 31, 2006:

    -- Revenues totaled $3.29 million, a 14% increase over $2.89 million.
    -- Gross profit margin on sales declined to 38% from 41.9%.
    -- Adjusted EBITDA increased 288% to $(1.7) million, when compared to
       Adjusted EBITDA of $(440,000) in the comparable three month period
       ended December 31, 2006.
    -- Net loss was $1.93 million, or $0.26 per basic and diluted share, from
       $813,000, or $0.12 per basic and diluted share.  As noted above, the
       increase was attributable to higher R&D expense, staff expansion and
       non-cash stock-based compensation expense.

As of December 31, 2007, the Company had $3.17 million in cash; accounts receivables of $2.92 million; $4.14 million in inventory and working capital of $9.08 million. Total shareholders' equity was $10.6 million.

Adjusted EBITDA is defined as operating loss excluding depreciation and amortization and stock-based compensation expenses. While depreciation and amortization are considered operating costs under U.S. GAAP, these expenses primarily represent a non-cash current period allocation of costs associated with long-lived assets acquired in prior periods. Similarly, the expense recorded for stock-based compensation does not represent a current or future period cash cost.

We believe that Adjusted EBITDA is an important measure of operating performance, leverage capacity, its ability to service its debt, and its ability to make capital expenditures for its stockholders. These calculations are commonly used as a basis for investors, analysts and credit rating agencies to evaluate and compare the operating performance and value of companies within the digital surveillance industry.

Management believes the use of this non-U.S. GAAP measure provides a useful basis for evaluating underlying business unit performance, but should not be considered in isolation and is not a substitute for evaluating business unit performance utilizing U.S. GAAP financial information. Management uses non-U.S. GAAP measures in its budgeting and forecasting processes and to further analyze its financial trends and "operational run-rate," as well as making financial comparisons to prior periods presented on a similar basis. The Company believes that providing such adjusted results allows investors and other users of ICOP's financial statements to better understand ICOP's recurring comparative operating performance for the periods presented.

ICOP's management uses non-U.S. GAAP financial measures, such as Adjusted EBITDA, in its own evaluation of the Company's performance, particularly when comparing performance to past periods. ICOP's non-U.S. GAAP measures may differ from similar measures by other companies, even if similar terms are used to identify such measures. Although ICOP's management believes non-U.S. GAAP measures are useful in evaluating the performance of its business, ICOP acknowledges that items excluded from such measures may have a material impact on the Company's income from operations, pretax income, net income and earnings per share calculated in accordance with U.S. GAAP. Therefore, management typically uses non-U.S. GAAP measures in conjunction with U.S. GAAP results. Investors and users of our financial information should also consider the above factors when evaluating ICOP's results.

The attached schedule provides a full reconciliation of this non-U.S. GAAP financial measure to the most directly comparable corresponding U.S. GAAP financial measure.

ICOP will host a teleconference today beginning at 4:15 PM Eastern, and invites all interested parties to join management in a discussion regarding the Company's third quarter financial results, corporate progression and other meaningful developments. The conference call can be accessed via telephone by dialing toll free 1-800-218-8862 or via the web at www.ICOP.com. For those unable to participate at that time, a replay of the webcast will be available for 90 days at www.ICOP.com.



                              ICOP DIGITAL, INC.
                     Condensed Balance Sheet (Unaudited)

                                                              Year Ended
                                                           December 31, 2007
                                  Assets
    Current assets:
      Cash and cash equivalents                             $       3,166,213
      Accounts receivable, net of allowances
       for doubtful accounts of $114,000                            2,915,897
      Inventory, at lower of cost or market                         4,143,781
      Prepaid expenses                                                502,320

        Total current assets                                       10,728,211

    Property and equipment, net of
     accumulated depreciation of $706,819                           1,359,630

    Other assets:
      Deferred patent costs                                            87,621
      Investment                                                       25,000
      Security deposit                                                 18,258

    Total Assets                                            $      12,218,720

                   Liabilities and Shareholders' Equity
    Current liabilities:
      Accounts payable                                      $         735,382
      Accrued liabilities                                             553,105
      Unearned revenue                                                359,937

        Total current liabilities                                   1,648,424

    Shareholders' equity:
      Preferred stock, no par value; 5,000,000
       shares authorized, no shares issued and
       outstanding                                                          -
      Common stock, no par value; 50,000,000
       shares authorized, 7,455,054 shares
       issued and outstanding                                      29,710,064
      Accumulated other comprehensive income                            7,729
      Retained deficit                                            (19,147,497)

        Total shareholders' equity                                 10,570,296
     Total Liabilities and Shareholders' Equity             $      12,218,720



                              ICOP DIGITAL, INC.
                Condensed Statements of Operations (Unaudited)

                                Three MonthsEnded         Year Ended
                                    December 31,           December 31,
                                  2007      2006         2007         2006
    Sales, net of returns
     and allowances           $3,289,388  2,888,782  $11,842,415    6,620,781
    Cost of sales              2,039,410  1,678,563    6,645,018    3,819,842

          Gross profit         1,249,978  1,210,219    5,197,397    2,800,939

    Operating expenses:
        Selling, general and
         administrative        2,784,893  1,637,272    9,040,256    5,535,989
        Research and
         development             443,697    437,465    1,799,555      903,125

          Total operating
           expenses            3,228,590  2,074,737   10,839,811    6,439,114

    Operating Loss            (1,978,612)  (864,518)  (5,642,414)  (3,638,175)

      Other income (expense):
        Realized income on
         foreign currency
         translation                  --         --       11,691       29,982
        Loss on disposal of
         property and equipment   (7,870)   (61,795)     (15,025)          --
        Interest income           38,148    120,329      223,810      120,329
        Interest expense              --    (30,381)     (37,802)     (30,381)
        Other income              16,456     22,893        1,456           --

          Loss before income
           taxes              (1,931,878)  (813,472)  (5,458,284) (3,518,245)

    Income tax provision              --         --           --          --

          Net loss           $(1,931,878)  (813,472) $(5,458,284) (3,518,245)

    Basic and diluted net
     loss per share              $(0.26)      (0.12)      $(0.75)      (0.58)

    Basic and diluted weighted
     average common shares
     outstanding              7,455,054   6,998,370    7,320,699   6,034,032



                              ICOP Digital, Inc.
             Reconciliation of Operating Loss to Adjusted EBITDA
                                 (unaudited)

                             Three Months Ended            Year Ended
                                 December 31,              December 31,
                              2007         2006         2007          2006

    Operating Loss        $(1,978,612)  $(864,518)  $(5,642,414)  $(3,638,175)

      Add:  Depreciation
       and amortization       109,064      57,955       363,828       238,063
      Add:  Share-based
       compensation           128,647     367,000     1,526,309       977,000

    Earnings before interest,
     taxes, depreciation,
     amortization and share-
     based compensation
     (Adjusted EBITDA)    $(1,740,901)  $(439,563)  $(3,752,277)  $(2,423,112)

About ICOP Digital, Inc.

ICOP Digital, Inc. operates on the core principle that 'without local security, there is no national security.' It endeavors to protect people, assets and profits for communities with innovative, mission- critical security, surveillance and communication solutions. The Company engineers, manufactures and markets mobile and stationary surveillance products for use in the public and private sectors, and facilitates the delivery of live video to first responders. (GSA Contractor)

The ICOP Model 20/20(R)-W, ICOP's flagship, award-winning product, is the leading digital in-car video recorder system for law enforcement. ICOP LIVE(TM) delivers live streaming video to and from first responder vehicles and headquarters, empowering first responders with enhanced real-time situational awareness and actionable intelligence, optimizing the outcome of a crisis. ICOP LIVE delivers live video wirelessly to first responders over any wireless network and to multiple internet enabled Windows(R) devices simultaneously. The ICOP Model 4000(TM), ICOP's newest advanced surveillance solution, is the next generation transit/rail DVR system. The ICOP Model 4000 uses less power than traditional DVR's, which means less heat and translates into a more reliable unit with less downtime. In addition, the ICOP Model 4000 boasts many advanced and innovative features and capabilities, such as wireless file uploading and wireless video streaming, among many others. For more information, please view the following video presentations at http://www.icopdigital.com/why_icop.html and www.ICOP.com/veil.html, or visit www.ICOP.com.

Safe Harbor Statement

This document contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended. Such statements are subject to risks and uncertainties that could cause actual results to vary materially from those projected in the forward-looking statements. The Company may experience significant fluctuations in future operating results due to a number of economic, competitive, and other factors, including, among other things, our reliance on third-party manufacturers and suppliers, government agency budgetary and political constraints, new or increased competition, changes in market demand, and the performance or reliability of our products. These factors and others could cause operating results to vary significantly from those in prior periods, and those projected in forward-looking statements. Additional information with respect to these and other factors, which could materially affect the Company and its operations, are included in certain forms the Company has filed with the Securities and Exchange Commission.

    For more information, contact:      For ICOP Investor/Media Relations:
    Laura E. Owen, COO & President      Elite Financial Communications
    16801 West 116th Street             Group/Elite Media Group
    Lenexa, KS 66219 USA                Dodi Handy, President and CEO
    Phone:  (913) 338-5550              Phone: (407) 585-1080
    Fax: (913) 312-0264                 ICOP@efcg.net
	Lowen@ICOP.com
	www.ICOP.com

ICOP Digital, Inc.
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