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32Red Plc (TTR)

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Thursday 31 August, 2006

32Red Plc

Interim Results

32Red Plc
31 August 2006

32Red Plc
('the Company')

Interim results for the six months ended 30th June 2006

32Red Plc, the award-winning online casino, poker and sportsbetting operator,
that derives 92% of its revenues outside the USA, today reports interim results
for the half year ended 30 June 2006, which include the figures and KPI's
reported in the Group's pre-close statement on 11 July 2006.



Key financials:



  • Total revenues up 48% on H1 2005 to £ 6.2 million

  • Casino revenues of £5.0m, an increase of 27% on H1 2005

  • Poker revenues rose by 134% against the prior half year to £0.6 million

  • Bet Direct revenues, derived from 3 weeks of ownership were £0.6m

  • 92% of revenues from outside of the United States

  • 32Red Casino and Poker PBT of £1.1m (2005: £1.0m)

  • Group PBT of £0.51m including Bet Direct operations to 30th June 2006

  • Trading since 30 June has been mixed and may result in market expectations
    for the full year not being met
      • Casino slower than anticipated to recover from World Cup, but now
        encouraging signs
      • Poker showing revenue growth in July and August
      • In common with other bookmakers, Sportsbetting suffered a difficult
        Goodwood Meeting





Key Performance Indicators:



  • Total active customers grew to 44,539 (2005: 8,832)

     -          Casino active players - 9,556, up 63.41 % on 2005
     -          Poker active players - 9,936, up 232.98 % on 2005
     -          Bet Direct active customers - 25,047 active (since 7th June)


  • Total new casino and poker players increased by 125.16 % to 13,253 (2005:
    5,886)

  • Total new Bet Direct customers of 2,904 (since 7th June)

  • Average 32Red Casino player yields of £420 per quarter in H1 2006

  • Quarterly 32Red Poker revenue per active player of £48 in H1 2006

  • 32Red Casino Cost per Acquisition (CPA) of real money players of £160,
    32Red Poker CPA of £31, Combined 32Red CPA of £63





Ed Ware, CEO commented: 'Despite the negative influence of the World Cup in
June, the 32Red online gaming business has shown revenue growth in the period
and our Key Performance Indicators demonstrate encouraging trends for the
future. However trading in the second half to date has not recovered as quickly
as anticipated from the gaming industry-wide World Cup slowdown. We believe that
the acquisition of Bet Direct in June will significantly enhance the scale and
diversity of the business although a tough Goodwood and the one-off costs and
expenses incurred have impacted our profitability.



We are confident that 2007 and beyond present significant opportunities for the
new enlarged group and that our strategy of marketing to our main market, the
United Kingdom, with the full complement of betting and gaming products will be
a foundation for continuing progress and further success'.



                                                                  31 August 2006





Enquiries

32Red plc                                                     Tel: 00 35 049 396
Ed Ware, CEO
Simon Dimmer, Finance Director

College Hill Associates                                       Tel: 020 7457 2020
Matthew Smallwood



Notes to Editors



32Red is an award-winning online casino and poker operator licensed, regulated
and based in Gibraltar. The Company is allied to best of breed partners
including Microgaming Software Systems, BarclayCard Merchant Services and
GibTele.Com. For the past 3 years 32Red has been awarded Best Casino by Watchdog
and Player Advocate site Casinomeister.



The Company attracts players from around the world but has a predominantly UK
player base, with 74% of revenues at www.32red.com and www.32redpoker.com coming
from the UK.



On 23rd September 2005 the Company listed on the London Stock Exchange's
Alternative Investment Market. In the first half of 2006 the Company completed
the acquisition of UK sportsbetting and gaming firm, Bet Direct, and became
official main club sponsor to FA Premiership Club Aston Villa.







Performance Summary



Casino operations showed a 27% increase in gross win over the first half of 2005
despite a dip in volumes throughout the period of the World Cup in June. The
number of active players in the period grew by over 60%; however the average
value of each player showed a drop to £523. This key area of yield per player
continues to receive close attention although with the significant uplift in
player numbers, a fall in yields was anticipated. 32Red recruited over 6,000 new
real money casino players in the first half of 2006. The cost of acquiring new
players fell from £176 in the second half of 2005 to £160 in this period. Our
CPA figures include all costs associated with external marketing spend including
affiliate commissions.



The 32Red Poker Room continues to grow substantially from its low base in 2005.
The first half of 2006 saw revenues more than double, active players and new
players more than triple. Nevertheless, we have experienced a softer performance
than anticipated with the 2005 growth path not continuing. Market factors such
as the launch of the Swedish Government's online poker room and aggressive
rakeback offers from competitors have impacted revenues negatively from mid
March onwards. The 2006 World Cup resulted in a material decline in activity
levels in the month of June.



Bet Direct was acquired on 7th June 2006 for a total consideration of £12.5m
(less customer balances). Bet Direct offers online, interactive TV, mobile and
telephone based sportsbetting, as well as remote gaming products. During the
three weeks of ownership within the period, both Royal Ascot and the World Cup
were traded by the company. Gross Win from sportsbetting activities was £100k
behind plan with business taken at Royal Ascot producing a small negative
margin. World Cup performance during the period was successful and yielded a
9.8% gross win margin. Expenses attributed to the initial integration and
acquisition of Bet Direct have been allocated to June's accounts.





Strategy



Our focus remains on the United Kingdom and 74% of revenues are derived from
that market. European revenues for the period amounted to 11%. Our US exposure
is low at 8% and is limited to 32Red gaming platforms only, with payments also
being limited to electronic wallet transactions. Bet Direct revenues originate
almost completely from the UK, US players are prohibited entirely. This stance
will continue. Overall, 92% of the group's revenues come from outside the United
States, a figure which will increase as Bet Direct revenues form a larger part
of our income. We continue to focus marketing at the UK market both online and
offline and our sponsorship of Aston Villa FC is a measured and significant step
forward for the 32Red brand. Early signs are that the partnership will be a
commercial success for the Company.



The completion of the Bet Direct acquisition closes the initial phase of our
move into sportsbetting and providing our customers with a full suite of remote
gambling products. Whilst much remains to be done to develop and optimise the
Bet Direct business, we are pleased with the acquisition and are encouraged by
the opportunities presented by it. The passion for delivering excellent service
continues to be our focus in driving performance across all of our platforms,
along with growing our profile in the UK through value for money marketing deals
and activity.





Board Changes



We continue to strengthen the team at Executive Director level in order to meet
the needs of the business and our expanding portfolio of activities. Martin
Saunders, 46, joins the Company in October as Trading Director with direct
responsibilities over Sportsbetting trading activities. Martin has over 20 years
experience with Ladbrokes, most recently as Managing Director of Ladbrokes
International Limited in Gibraltar. Our current Finance Director, Simon Dimmer
is leaving the Company for family reasons and departs in October. Simon has
served the Company tirelessly over the past 3 years and leaves 32Red on
excellent terms and the Board wishes him and his family the very best for the
future. We expect to make an announcement regarding a new Finance Director
shortly.





Outlook



Work continues apace on Bet Direct services, most notably a revamped online
sportsbook service, a Microgaming powered online casino and poker room, and a
review of existing channels including interactive TV activities. DashCasino.com,
a second casino brand, has been developed and positioned behind our flagship
32Red casino proposition. Dash launched in August and our new Bet Direct online
gaming platforms are being soft-launched at the time of writing. Once complete,
gaming services will be operated from Gibraltar (the inherited Boss Media
powered Bet Direct casino and poker continue to operate from Curacao),
maximising our valuable Gibraltar licence, support team and operating systems.



Our Internet Sportsbook, BetDirect.net will be relocated to Gibraltar in early
September and work is well underway to completely overhaul the existing online
betting service. We believe that a significant amount of further revenue can be
generated by these Internet services and we are looking forward to growth in
this area.



An operational review of Bet Direct activities in Liverpool has been concluded
to ensure that the business is optimised and that synergies across the group can
be identified and implemented in a sensible and timely manner.





Trading Update



Casino gaming revenues remained subdued in July although active players, new
player recruitment and gross win all improved on June's performance. We believe
that the effects of the final stages of the World Cup taking place along with
fine weather in the United Kingdom have impacted performance. August is stronger
for our UK casino with new player recruitment and active player levels being
particularly pleasing.



32Red Poker, which we reported previously as being slow, recovered in July and
showed revenue growth ahead of the previous 3 months. August has seen an
extension of that trend and is ahead of all previous months as at close of
business 25th August 2006.



In common with other bookmakers, Bet Direct suffered a difficult trading period
around the Glorious Goodwood racing meeting (accounted for in July). August has
traded extremely positively at Bet Direct in the month to date.



After taking these factors into account and having reviewed the current
situation, the Board has concluded that market expectations for the year ending
31st December 2006 may not be met.  However, we are confident that 2007 and
beyond present significant opportunities for the new enlarged group and that our
strategy of marketing to our main market, the United Kingdom, with the full
complement of betting and gaming products will be a foundation for continuing
progress and further success.







32Red Plc

Consolidated Income Statement

for the six months ended 30 June 2006


                                                                Six months        Six months              Year 
                                                                     ended             ended             ended
                                                                    30-Jun            30-Jun            31-Dec
                                                                      2006              2005              2005
                                                                 Unaudited         Unaudited           Audited
                                            Notes                        £                 £                 £
Net gaming wins                                                  6,211,797         4,216,450         9,770,770
Cost of sales                                                  (4,178,996)       (2,564,101)       (6,280,899)
Gross Profit                                                     2,032,801         1,652,349         3,489,871
Distribution costs                                                       -                 -                 -
Administrative expenses
Other administrative expenses                                  (1,561,505)         (680,581)       (1,505,325)
IPO related costs                                                        -                 -         (718,414)
Other operating income                                               4,773             9,904            22,831
Operating Result                                                   476,069           981,672         1,288,963
Finance income                                                      60,968             6,055            11,501
Finance costs                                                     (25,272)                 -                 -
Profit on ordinary activities before taxation                      511,765           987,727         1,300,464
Tax on ordinary activities                      3                    (450)             (225)             (225)
Profit after taxation for the period                               511,315           987,502         1,300,239

Earnings per share (£)                          2
Basic                                                                0.010             0.021             0.028
Diluted                                                              0.010             0.020             0.027





32Red Plc

Consolidated Balance Sheet

as at 30th June 2006


                                                   Six months ended      Six months ended        Year ended
                                                             30-Jun                30-Jun            31-Dec
                                                               2006                  2005              2005
                                                          Unaudited             Unaudited           Audited
                                          Notes                   £                     £                 £
Assets
Non-current
Goodwill                                      4           4,754,557                     -                 -
Intangible assets                             4           8,681,798               163,966           168,165
Tangible assets                               5           1,439,428               455,304           425,718
                                                         14,875,783               619,270           593,883
Current assets
Trade and other receivables                               1,109,249                57,347           297,283
Cash and cash equivalents                                 8,266,768             1,624,805         1,471,027
                                                          9,376,017             1,682,152         1,768,310

Total assets                                             24,251,800             2,301,422         2,362,193

Equity
Equity attributable to shareholders of 32Red
Plc
Called up share capital                                     112,550                94,200            94,871
Share premium                                            11,408,077               855,800           942,629
Share option reserve                                        140,280                20,312            99,344
Retained earnings                                           352,701               328,663         (158,614)

Total equity                                             12,013,608             1,298,975           978,230

Liabilities
Non-current
Bank Loan due after one year                              4,333,333                     -                 -

Current
Other employees obligations                                 185,498                53,390            60,128
Bank Loan due within one year                             2,166,667
Trade and other payables                                  5,552,694               949,057         1,323,835
                                                          7,904,859             1,002,447         1,383,963

Total liabilities                                        12,238,192             1,002,447         1,383,963

Total equity and liabilities                             24,251,800             2,301,422         2,362,193





32Red Plc

Consolidated Statement of Cash Flows

for the six months ended 30 June 2006
                                                               Six months      Six months ended        Year ended
                                                                    ended                30-Jun            31-Dec
                                                                   30-Jun                  2005              2005
                                                                     2006
                                                                Unaudited             Unaudited           Audited
                                                                        £                     £                 £
Operating activities
Results for the year before interest and tax                      476,069               981,672         1,288,963
Amortisation                                                       26,612                17,128            35,559
Depreciation                                                      116,138                67,015           125,576
Loss on disposal of fixed assets                                      915                     -                 -
Change in trade and other receivables                           (274,994)              (20,462)         (260,398)
Change in trade and other payables                              1,217,005               192,498           574,014
Share options granted                                              40,936                13,404            93,122
Taxes paid                                                          (450)                 (225)             (225)
                                                                1,602,231             1,251,030         1,856,611
Investing activities
Acquisition of subsidiaries                                  (11,624,430)                     -                 -
Additions to other intangible assets                             (50,717)              (21,519)          (44,149)
Additions to tangible assets                                    (150,166)             (238,336)         (267,311)
Interest received                                                  60,968                 6,055            11,501
                                                             (11,764,345)             (253,800)         (299,959)
Financing activities
Proceeds from share issue                                      11,287,263                     -           302,500
Share issue costs set against equity                            (804,136)                     -         (215,000)
Increase in bank loans                                          6,500,000                     -                 -
Interest paid                                                    (25,272)                     -                 -
Dividends paid                                                          -             (659,400)       (1,460,100)
                                                               16,957,855             (659,400)       (1,372,600)

Cash and cash equivalents, beginning of period                  1,471,027             1,286,975         1,286,975
Net increase in cash and cash equivalents                       6,795,741               337,830           184,052
Cash and cash equivalents, end of period                        8,266,768             1,624,805         1,471,027




Notes:



1.                   Basis of preparation



The consolidated interim financial statements have been prepared in accordance
with IAS 34 'Interim Financial Reporting'.  A summary of the accounting policies
applied in the preparation of the interim financial statements is given below.
These policies have been consistently applied to all the periods presented and
remain unchanged from the financial statements for the year ended 31 December
2005.



2.                   Earnings per share



Basic earnings per share have been calculated by dividing the net profit
attributable to ordinary shareholders by the weighted average number of shares
in issue during the relevant financial periods. On 23 September 2005, the date
of flotation, each £1 share was split into 500 £0.002 ordinary shares.



The weighted average number of shares used for basic earnings per share amounted
to 56,275,000 shares (2005: 47,100,000 restated)



To calculate the diluted earnings per share figure, the weighted average of
employee share options expected to vest have been added. This number represents
management's best estimate at the balance sheet date, which is also used for
calculating employee payments relating to share based payment transactions. At
30 June 2006, 1,867,500 shares (2005: 1,437,500 shares restated) were expected
to vest.


                                                               Six months          Six months         Year ended
                                                                    ended               ended
                                                                   30-Jun              30-Jun             31-Dec
                                                                     2006                2005               2005
                                                                        £                   £                  £
Net profit attributable to ordinary shares                        511,315             987,502          1,300,239

Weighted average number of ordinary shares:
for basic earnings                                             49,942,664          47,100,000         47,180,999
for diluted earnings                                           51,589,706          48,248,500         48,681,381
Basic earnings per share                                            0.010               0.021              0.028

Diluted earnings per share                                          0.010               0.020              0.027

Weighted average number of ordinary shares for basic           49,942,664          47,100,000         47,180,999
earnings
Weighted average options                                        1,647,042           1,148,500          1,500,382
Weighted average number of ordinary shares for diluted         51,589,706          48,248,500         48,681,381
earnings





3.                   Taxation




                                                                Six months           Six months        Year ended
                                                                     ended                ended
                                                                    30-Jun               30-Jun            31-Dec
                                                                      2006                 2005              2005
                                                                         £                    £                 £
Tax on profit on ordinary activities                                   450                  225               225


The company has been granted tax exempt status under the Companies (Taxation and
Concessions) Ordinance. Under the terms of such status an annual charge of £450
(2005: £225) is payable to the Government. Provided the company continues to
satisfy the necessary criteria it should continue to benefit from tax exempt
status until 31 December 2010 in accordance with an agreement reached between
the Government of Gibraltar and the EU Commission.



4.                   Intangible assets


                         Goodwill           Domain Names &              Website         Software             Total
                                          Players Database          Development          License
                                £                        £                    £                £                 £
Cost
At 1 January 2006               -                        -              107,822          172,636           280,458
Additions                       -                        -               50,717                -            50,717
Acquisition of Bet      4,754,557                8,200,000                    -          657,806        13,612,363
Direct
Disposals                       -                        -                    -                -                 -
At 30 June 2006         4,754,557                8,200,000              158,539          830,442        13,943,538

Amortisation
At 1 January 2006               -                        -               55,150           57,143           112,293
Provided during the             -                        -               12,498           14,114            26,612
period
Provided on assets              -                        -                    -          368,278           368,278
from Bet Direct
At 30 June 2006                 -                        -               67,648          439,535           507,183

Net book value
At 30 June 2006         4,754,557                8,200,000               90,891          390,907        13,436,355
At 30 June 2005                 -                        -               40,187          123,779           163,966






5.                   Property, plant and equipment



                                 Motor     Computer and Office           Leasehold              Total
                              Vehicles               Equipment        Improvements
                                     £                       £                   £                  £
Cost
At 1 January 2006              110,000                 568,308              20,811            699,119
Additions                            -                 150,166                   -            150,166
Acquisition of Bet Direct            -               1,939,133              46,374          1,985,507
Disposals                            -                 (1,098)                   -            (1,098)
At 30 June 2006                110,000               2,656,509              67,185          2,833,694

Depreciation
At 1 January 2006               29,687                 238,115               5,599            273,401
Charge for the period           11,000                 102,284               2,854            116,138
Acquisition of Bet Direct                              998,396               6,514          1,004,910
On disposals                         -                   (183)                   -              (183)
At 30 June 2006                 40,687               1,338,612              14,967          1,394,266

Net book value
At 30 June 2006                 69,313               1,317,897              52,218          1,439,428
At 30 June 2005                 91,323                 347,037              16,944            455,304




                      This information is provided by RNS
            The company news service from the London Stock Exchange
 
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