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Streamline Health® Reports Improved Income and EPS For Third Quarter 2012
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Created 12/14/2012 - 2:38pm

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Streamline Health® Reports Improved Income and EPS For Third Quarter 2012

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ATLANTA, Dec. 14, 2012 /PRNewswire/ -- Streamline Health Solutions, Inc. [1] (NASDAQ: STRM), a leading provider of enterprise content management, business analytics, computer assisted coding (CAC), and clinical documentation improvement (CDI) solutions for healthcare providers, today announced that following the release of its third quarter 2012 earnings on December 13, 2012, after having received approval for that press release from its independent auditors, the company has been encouraged by its auditors to take a non-cash adjustment in its tax valuation allowance, as a result of the deferred tax liabilities recorded in conjunction with the Meta Health Technology acquisition, thereby altering its net income and earnings per share (EPS) performance for the quarter.

The adjustment in the tax valuation allowance also increased the company's year-to-date net income and EPS, to $2.3 million and $.20 respectively.

About Streamline Health

Streamline Health Solutions, Inc. [2] (NASDAQ: STRM) is a leading provider of SaaS-based healthcare information technology (HCIT) solutions for hospitals and physician groups with offices in Atlanta, Cincinnati, and New York. The company's comprehensive suite of solutions includes: enterprise content management (ECM), business analytics, integrated workflow systems, clinical documentation improvement (CDI), and computer assisted coding (CAC). Across the revenue cycle, these solutions offer healthcare enterprises a flexible, customizable way to communicate between disparate departments and information systems to improve processes, boost productivity, and optimize clinical, administrative and financial performance. For more information, please visit our website at http://www.streamlinehealth.net [3].

* Non-GAAP Financial Measures

Streamline Health reports its financial results in accordance with generally accepted accounting principles in the United States ("GAAP"). Streamline Health's management also evaluates and makes operating decisions using various other measures. One such measure is adjusted EBITDA, which is a non-GAAP financial measure. Streamline Health's management believes that these measures provide useful supplemental information regarding the performance of Streamline Health's business operations.

Streamline Health defines "adjusted EBITDA" as net earnings (loss) plus interest expense, tax expense, depreciation and amortization expense of tangible and intangible assets, stock-based compensation expense, and non-recurring transaction costs. A table illustrating this measure is included in this publication.

Safe Harbor statement under the Private Securities Litigation Reform Act of 1995

Statements made by Streamline Health Solutions, Inc. that are not historical facts are forward-looking statements that are subject to risks and uncertainties and are no guarantee of future performance. The forward looking statements contained herein are subject to certain risks, uncertainties and important factors that could cause actual results to differ materially from those reflected in the forward-looking statements, included herein. These risks and uncertainties include, but are not limited to, the timing of contract negotiations and execution of contracts and the related timing of the revenue recognition related thereto, the potential cancellation of existing contracts or clients not completing projects included in the backlog, the impact of competitive products and pricing, product demand and market acceptance, new product development, key strategic alliances with vendors that resell the Company's products, the ability of the Company to control costs, availability of products obtained from third party vendors, the healthcare regulatory environment, potential changes in legislation, regulation and government funding affecting the healthcare industry, healthcare information systems budgets, availability of healthcare information systems trained personnel for implementation of new systems, as well as maintenance of legacy systems, fluctuations in operating results, effects of critical accounting policies and judgments, changes in accounting policies or procedures as may be required by the Financial Accountings Standards Board or other similar entities, changes in economic, business and market conditions impacting the healthcare industry, the markets in which the Company operates and nationally, and the Company's ability to maintain compliance with the terms of its credit facilities, and other risks detailed from time to time in the Streamline Health Solutions, Inc. filings with the U. S. Securities and Exchange Commission. Readers are cautioned not to place undue reliance on these forward looking statements, which reflect management's analysis only as of the date hereof. The Company undertakes no obligation to publicly release the results of any revision to these forward-looking statements, which may be made to reflect events or circumstances after the date hereof or to reflect the occurrence of unanticipated events.

    Company Contact:                  Investor Contacts:
    Ashley Moore                      Randy Salisbury
    Director, Marketing               Investor Relations
    (404)-446-2057                    (404)-229-4242
    ashley.moore@streamlinehealth.net randy.salisbury@streamlinehealth.net


                                      BPC Financial Marketing
                                      John Baldissera
                                      800-368-1217

                                                                         STREAMLINE HEALTH SOLUTIONS, INC.
                                                                  CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS

                                                                      Three and Nine Months Ended October 31,
                                                                                    (Unaudited)

                                                                                                                                   Three Months                       Nine Months
                                                                                                                                   ------------                       -----------
                                                                                                                                    2012               2011                     2012         2011
                                                                                                                                    ----               ----                     ----         ----
    Revenues:
      Systems sales                                                                                                           $290,294           $232,395                 $719,495     $526,597
      Professional services                                                                                                  1,089,814            833,592                3,153,672    2,708,824
      Maintenance and support                                                                                                3,148,442          2,279,886                7,797,263    6,558,484
      Software as a service                                                                                                  2,005,813            966,218                5,358,120    2,804,141
            Total revenues                                                                                                   6,534,363          4,312,091               17,028,550   12,598,046
                                                                                                                             ---------          ---------               ----------   ----------

    Operating expenses:
      Cost of systems sales                                                                                                    717,901            583,388                1,936,761    1,751,890
      Cost of professional services                                                                                            854,997            572,056                1,910,951    1,923,576
      Cost of maintenance and support                                                                                          918,750            513,868                2,349,745    1,651,884
      Cost of software as a service                                                                                            550,875            480,368                1,849,962    1,334,659
      Selling, general and administrative                                                                                    2,926,830          1,494,891                6,800,794    4,742,084
      Product research and development                                                                                         866,659            303,973                1,833,865    1,063,903
                                                                                                                               -------
            Total operating expenses                                                                                         6,836,012          3,948,544               16,682,078   12,467,996
    Operating income (loss)                                                                                                   (301,649)           363,547                  346,472      130,050
    Other income (expense):
      Interest expense                                                                                                        (895,142)           (25,896)              (1,494,161)     (67,529)
      Miscellaneous income (expenses)                                                                                           43,549            (36,885)                  55,805      (42,155)
    Earnings (loss) before income taxes                                                                                     (1,153,242)           300,766               (1,091,884)      20,366
      Income tax benefit (expense)                                                                                           3,552,879             (5,000)               3,519,879      (12,315)
                                                                                                                             ---------             ------                ---------      -------
    Net earnings                                                                                                            $2,399,637           $295,766               $2,427,995       $8,051

    Less: deemed dividends on Series A Preferred Shares                                                           (139,133)                                 (139,133)
                                                                                                                                                            --------
    Net earnings attributable to common shareholders                                                                        $2,260,504                                  $2,288,862

    Basic net earnings per common share                                                                                          $0.18              $0.03                    $0.20        $0.00

    Number of shares used in basic per common share computation                                                             12,393,352          9,943,567               11,346,428    9,823,937
                                                                                                                            ==========          =========               ==========    =========
    Diluted net earnings per common share                                                                                        $0.15              $0.03                    $0.18        $0.00

    Number of shares used in diluted per common share computation                                                           15,365,238          9,958,947               12,417,256    9,837,750
                                                                                                                            ==========          =========               ==========    =========

                                                                                                              STREAMLINE HEALTH SOLUTIONS, INC.
                                                                                                            CONDENSED CONSOLIDATED BALANCE SHEETS

                                                                                                                            Assets

                                                                                                                                                  (Unaudited) October 31, 2012    January 31,
                                                                                                                                                                                                   2012
                                                                                                                                                                                                   ----

    Current assets:
      Cash and cash equivalents                                                                                                                                      $10,528,695             $2,243,054
      Accounts receivable, net of allowance for doubtful
        accounts of $134,000 and $100,000, respectively                                                                                                                3,389,738              4,484,605
      Contract receivables                                                                                                                                               648,736                430,370
      Prepaid hardware and third party software for future delivery                                                                                                       22,777                 38,193
      Prepaid client maintenance contracts                                                                                                                             1,038,035                788,917
      Prepaid and other assets                                                                                                                                           555,310                256,104
      Deferred income taxes                                                                                                                                                    -                167,000
                                                                                                                                                                             ---                -------
            Total current assets                                                                                                                                      16,183,291              8,408,243
                                                                                                                                                                      ----------              ---------

    Non-current assets:
    Property and equipment:
      Computer equipment                                                                                                                                               3,418,500              2,892,885
      Computer software                                                                                                                                                2,196,236              2,131,730
      Office furniture, fixtures and equipment                                                                                                                           818,231                756,375
      Leasehold improvements                                                                                                                                             693,890                667,000
                                                                                                                                                                         -------                -------
                                                                                                                                                                       7,126,857              6,447,990
      Accumulated depreciation and amortization                                                                                                                       (5,778,675)            (5,232,321)
                                                                                                                                                                      ----------             ----------
    Property and equipment, net                                                                                                                                        1,348,182              1,215,669

     Contract receivables, less current portion                                                                                                                          142,021                221,596
     Capitalized software development costs, net of accumulated amortization of $16,733,274 and $14,805,236, respectively                                             13,119,354              9,830,175
    Intangible assets, net                                                                                                                                             8,517,084                417,666
    Deferred financing cost, net                                                                                                                                       1,211,912                145,857
    Goodwill                                                                                                                                                          12,038,226              4,060,504
     Other, including deferred income taxes of $0 and $711,000, respectively                                                                                             366,857                841,348
                                                                                                                                                                         -------                -------
           Total non-current assets                                                                                                                                   36,743,636             16,732,815
                                                                                                                                                                      ----------             ----------
                                                                                                                                                                     $52,926,927            $25,141,058
                                                                                                                                                                     ===========            ===========

                                                                                                                   STREAMLINE HEALTH SOLUTIONS, INC.
                                                                                                                 CONDENSED CONSOLIDATED BALANCE SHEETS

                                                                                                                 Liabilities and Stockholders' Equity

                                                                                                                                                                               (Unaudited) October 31, 2012    January 31, 2012
                                                                                                                                                                               ----------------------------    ----------------

    Current liabilities:
      Accounts payable                                                                                                                                                                               $832,657                  $879,027
      Accrued compensation                                                                                                                                                                          1,603,355                   887,130
      Accrued other expenses                                                                                                                                                                        1,373,307                   479,526
      Deferred revenues                                                                                                                                                                             6,262,960                 6,496,938
      Contingent consideration for earn-out                                                                                                                                                         1,319,559                         -
      Current portion of long-term debt                                                                                                                                                             1,250,000                         -
                                                                                                                                                                                                    ---------                       ---
            Total current liabilities                                                                                                                                                              12,641,838                 8,742,621
                                                                                                                                                                                                   ----------                 ---------

    Non-current liabilities:
      Term loans                                                                                                                                                                                   12,750,000                 4,120,000
      Convertible note payable, net of unamortized discount of                                                                                                                                      3,877,322                 3,000,000
                                                                                                                                               $1,822,255 and $0, respectively
      Warrants liability                                                                                                                                                                            4,138,783                         -
      Lease incentive liability                                                                                                                                                                       101,453                    47,193
      Contingent consideration for earn-out, less current portion                                                                                                                                           -                 1,232,720
            Total non-current liabilities                                                                                                                                                          20,867,558                 8,399,913
                                                                                                                                                                                                   ----------                 ---------
            Total liabilities                                                                                                                                                                      33,509,396                17,142,534
                                                                                                                                                                                                   ----------                ----------

    Series A 0% Convertible Redeemable Preferred Stock, $.01 par
        value per share, $7,250,355 redemption value, 5,000,000
        shares authorized, 2,416,785 shares issued                                                                                                                                                  2,979,170                         -

    Stockholders' equity:

      Common stock, $.01 par value per share, 25,000,000 shares                                                                                                                                       125,826                   104,338
    authorized, 12,582,598  and 10,433,716 shares issued and
    outstanding, respectively

       Convertible Redeemable Preferred Stock, $0.01 par value per share, 1,000,000 authorized, no shares issued                                                                                            -                         -

      Additional paid in capital                                                                                                                                                                   44,351,334                38,360,980
      Accumulated deficit                                                                                                                                                                         (28,038,799)              (30,466,794)
                                                                                                                                                                                                  -----------               -----------
            Total stockholders' equity                                                                                                                                                             16,438,361                 7,998,524
                                                                                                                                                                                                   ----------                 ---------
                                                                                                                                                                                                  $52,926,927               $25,141,058
                                                                                                                                                                                                  ===========               ===========

                         STREAMLINE HEALTH SOLUTIONS, INC.
                  CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

                           Nine Months Ended October 31,
                                    (Unaudited)

                                                              2012                    2011
                                                              ----                    ----
    Operating
     activities:
      Net
       earnings                                       $2,427,995                  $8,051
      Adjustments to
       reconcile net
       earnings to net
       cash
        provided by
         operating
         activities, net
         of effect of
         acquisition:
        Depreciation and
         amortization                                  2,847,665               2,008,432
        Loss on disposal
         of equipment                            -                   26,667
        Share-based
         compensation
         expense                                         645,407                 529,104
        Deferred tax
         benefit                                      (3,564,612)                      -
        Provision for
         accounts
         receivable                              -                   40,000
        Amortization of
         debt discount                                   111,584                       -
        Fair value
         adjustment for
         contingent
         earnout                                          86,839                       -
        Net loss from
         conversion of
         convertible note                                 56,682                       -
      Change in assets
       and liabilities:
        Accounts and
         contract
         receivables                                  (1,351,935)                419,517
        Other assets                                    (482,785)                (89,066)
        Accounts payable                                (137,107)                161,609
        Accrued expenses                                 947,630                (574,012)
        Deferred revenues                                881,677             (1,904,641)
      Net cash provided
       by operating
       activities                                      2,469,040                 625,661
                                                       ---------                 -------

    Investing
     activities:
      Purchases of
       property and
       equipment                                        (546,061)               (245,262)
      Capitalization of
       software
       development
       costs                                          (1,571,420)            (1,970,000)
      Payment for
       acquisition, net
       of cash acquired                             (12,161,634)                       -
                                                     -----------                     ---
      Net cash used in
       investing
       activities                                   (14,279,115)             (2,215,262)
                                                     -----------              ----------

    Financing
     activities:
      Net change in
       borrowings                                      9,880,000                 550,000
      Payment of
       deferred
       financing costs                                (1,246,107)                      -
      Proceeds from
       exercise of
       stock options
       and stock
       purchase plan                                     161,823                  92,711
      Proceeds from
       private
       placement                                      12,000,000                       -
      Payment of
       success fee                                      (700,000)                      -
      Payments on
       capital lease
       obligation                                -                 (156,621)
      Net cash provided
       by financing
       activities                                     20,095,716                 486,090
                                                      ----------                 -------
    Increase
     (decrease) in
     cash and cash
     equivalents                                       8,285,641             (1,103,511)
    Cash and cash
     equivalents at
     beginning of
     period                                            2,243,054               1,403,949
    Cash
     and
     cash
     equivalents
     at end
     of
     period                                          $10,528,695                $300,438
    Supplemental cash
     flow
     disclosures:
       Interest
       paid                                           $1,181,929                 $61,532

      Income
       taxes
       paid                                              $78,041                 $19,136

    Supplemental Disclosure of Non-Cash Financing and Investing Activities:
    - In June 2012, the $3,000,000 convertible note and accrued interest was converted to 1,529,729 common shares at $2.00 per share.
    - In August 2012, we issued 393,086 shares of our common stock at a price of $4.07, as part of the Meta acquisition purchase price.
    - In October 2012, we issued approximately 200,000 common stock warrants, convertible into common stock shares at $4.06 per share.
    - During the third quarter of 2012, we recorded approximately $139,000 of deemed dividends from preferred shares discount accretion.

                                 STREAMLINE HEALTH SOLUTIONS, INC.
                                              Backlog
                                            (Unaudited)
                                              Table A
    Backlog

                             October 31, 2012               January 31, 2012             October 31, 2011
                             ----------------               ----------------             ----------------
    Streamline
     Health Software
     Licenses                                   $3,650,000                      $181,000                      $67,000
    Hardware and Third Party
     Software                                       84,000                       194,000                      190,000
    Professional Services                        4,348,000                     5,945,000                    4,946,000
    Software as a service                       19,117,000                    10,542,000                    6,237,000
    Maintenance and support                     21,535,000                    10,504,000                    5,374,000
                                                ----------                    ----------                    ---------
        Total                                  $48,734,000                   $27,366,000                  $16,814,000

                             STREAMLINE HEALTH SOLUTIONS, INC.
                                         Bookings
                                        (Unaudited)
                                          Table B

    New bookings (1)

                                        Three Months Ended
                                         October 31, 2012
                                               Value              % of Total
                                                                   Bookings
                                                                 --------
    Streamline
     Health
     Software
     licenses               $                                 -               -%
    Software as a service                             2,200,000               76%
    Maintenance and support                                   -               -%
    Professional services                               684,000               23%
    Hardware & third party
     software                                            20,000                1%
        Total bookings                               $2,904,000              100%


                                       Nine Months Ended
                                       October 31, 2012
                                             Value              % of Total
                                                                 Bookings
                                                                 --------
    Streamline
     Health
     Software
     licenses                                           $50,000               -%
    Software as a service                             9,757,000               86%
    Maintenance and support                              64,000                1%
    Professional services                             1,160,000               10%
    Hardware & third party
     software                                           368,000                3%
        Total bookings                              $11,399,000              100%

    (1)      Bookings are the
     aggregate of signed contracts
     and/or completed customer
     purchase orders approved and
     accepted by the Company as
     binding commitments to purchase
     its products and/or services.
     New bookings do not include
     maintenance services as these
     tend to be recurring in nature
     on an annual or more frequent
     basis.

         Reconciliation of Non-GAAP
              Financial Measures
                 (Unaudited)
                   Table C

    This press release contains a non-
     GAAP financial measure under the
     rules of the U.S. Securities and
     Exchange Commission for adjusted
     EBITDA. This non-GAAP information
     supplements and is not intended to
     represent a measure of performance
     in accordance with disclosures
     required by generally accepted
     accounting principles. Non-GAAP
     financial measures are used
     internally to manage the business,
     such as in establishing an annual
     operating budget. Non-GAAP
     financial measures are used by
     Streamline Health's management in
     its operating and financial
     decision-making because management
     believes these measures reflect
     ongoing business in a manner that
     allows meaningful period-to-
     period comparisons. Accordingly,
     the Company believes it is useful
     for investors and others to review
     both GAAP and non-GAAP measures in
     order to (a) understand and
     evaluate current operating
     performance and future prospects in
     the same manner as management does
     and (b) compare in a consistent
     manner the company's current
     financial results with past
     financial results. The primary
     limitations associated with the use
     of non-GAAP financial measures are
     that these measures may not be
     directly comparable to the amounts
     reported by other companies and
     they do not include all items of
     income and expense that affect
     operations. The Company's
     management compensates for these
     limitations by considering the
     company's financial results and
     outlook as determined in accordance
     with GAAP and by providing a
     detailed reconciliation of the non-
     GAAP financial measures to the most
     directly comparable GAAP measures
     in the tables attached to this
     press release.

    Reconciliation of net earnings (loss) to non-GAAP adjusted EBITDA (in thousands)

    Adjusted EBITDA Reconciliation                                                   Three Months Ended,        Nine Months Ended,
                                                                                         October 31,                October 31,           October 31,            October 31,
                                                                                                          2012                       2011                  2012                   2011
                                                                                                          ----                       ----                  ----                   ----
    Net earnings                                                                                        $2,400                       $296                $2,428                     $8
        Interest expense                                                                                   895                         26                 1,494                     68
        Income tax benefit (expense)                                                                    (3,553)                         5                (3,520)                    12
        Depreciation and other amortization                                                                184                        163                   548                    553
        Amortization of capitalized software                                                               708                        454                 1,930                  1,455
    development  costs
        Amortization of intangible assets                                                                  229                          -                   254                      -
                                                                                                           ---                        ---                   ---                    ---
    EBITDA                                                                                                 863                        944                 3,134                  2,096
                                                                                                           ---                        ---                 -----                  -----
        Stock-based compensation expense                                                                   245                        133                   645                    529
        Transaction  expenses                                                                              494                          -                 1,043                      -
                                                                                                           ---                        ---                 -----                    ---
    Adjusted EBITDA                                                                                     $1,602                     $1,077                $4,822                 $2,625
                                                                                                        ======                     ======                ======                 ======

    Adjusted EBITDA per diluted share
    Earnings per share - diluted                                                                         $0.15                      $0.03                 $0.18                  $0.00
    Adjusted EBITDA per adjusted diluted share                                                           $0.10                      $0.11                 $0.39                  $0.27
                                                                                                         =====                      =====                 =====                  =====

    Diluted weighted average shares                                                                 15,365,238                  9,958,947            12,417,256              9,837,750
                                                                                                    ----------                  ---------            ----------              ---------

SOURCE Streamline Health Solutions, Inc.


dateline: 
ATLANTA, Dec. 14, 2012
Company Mentioned: 
Streamline Health Solutions, Inc. [4]

TECHNOLOGY | BIOMEDICAL / BIOTECH / HEALTH | SCIENCE / RESEARCH | FRESHMONEY DEALS - MERGERS / ACQUISITIONS / FUNDING | DEFENSE INDUSTRY | TECH PEOPLE ON THE MOVE | TRADE SHOWS | FINANCIALS / WEBCASTS

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Source URL: http://www.freshnews.com/news/739494/streamline-health-reports-improved-income-and-eps-for-third-quarter-2012

Links:
[1] http://www.streamlinehealth.net/
[2] http://www.streamlinehealth.net/
[3] http://www.streamlinehealth.net/
[4] http://www.freshnews.com/node/109692