Camelot Information Systems Inc. Announces Second-Quarter 2011 Unaudited Financial Results

Date:2011-08-19lixiang  Text Size:

BEIJING, Aug. 18, 2011

Camelot Information Systems Inc. ("Camelot" or the "Company") /quotes/zigman/604715/quotes/nls/cis CIS -26.17% , a leading domestic provider of enterprise application services and financial industry information technology ("IT") services in China, today announced unaudited financial results for the second quarter ended June 30, 2011.

SECOND-QUARTER 2011 FINANCIAL AND OPERATING HIGHLIGHTS

Net revenues increased 34.8% year-over-year to US$59.4 million, compared to US$44.1 million in the second quarter of 2010

Adjusted operating income(1) increased 19.3% year-over-year to US$8.8 million from US$7.4 million in the second quarter of 2010

U.S. GAAP operating income decreased 12.0% year-over-year to US$3.7 million from US$4.2 million in the second quarter of 2010

Adjusted net income(1) attributable to Camelot increased 21.9% year-over-year to US$8.0 million from US$6.5 million in the second quarter of 2010. Adjusted diluted earnings per ADS(2) were US$0.16, as compared to diluted earnings per ADS of US$0.16 in the second quarter of 2010.

U.S. GAAP net income attributable to Camelot decreased 14.5% year-over-year to US$2.9 million from US$3.4 million in the second quarter of 2010. Diluted earnings per ADS were US$0.06 in the second quarter of 2011, as compared to US$0.09 per ADS in the second quarter of 2010

On May 26, the Company announced a share repurchase program of up to US$20 million continuing through the end of 2011. In the quarter, the Company purchased a total of 210,500 ADSs at a total price of US$3.0 million.

Mr. Simon Ma, Camelot's Chairman and Chief Executive Officer, commented, "The momentum we experienced in the first quarter has continued into the second quarter, with revenues approximating our guidance. We experienced a pick-up in the pace of deliveries in the second quarter and we continue to see traditional seasonal business patterns that call for an acceleration in the second half of the year."

"In the first half of this year, we leveraged our substantial competitive advantages to expand our leadership position further within key markets. In our EAS business line, we continue to implement complex, mission-critical systems, which create high barriers to entry that enable us to receive attractive pricing from our customers. Our customized and industry-leading solutions in our FIS service line help our customers to be innovative and the first to market, thus gaining market share and also minimizing risk. We continue to target our product development on what we believe will be the most attractive spending areas within the commercial banking industry. Our long-term business model focuses on scalability and margin expansion," continued Mr. Ma.

"Our adjusted net income in the second quarter of 2011 fell short of our target due to a delay in the signing of some contracts and a provision for certain other current assets. Due mainly to the temporary impact from the streamlining of a business unit, we are reducing full-year guidance for net-revenue of approximately US$244 million and net income attributable to Camelot of approximately US$34.0 million. We are also offering third-quarter revenue and adjusted net-income guidance of $63 million and $9.5 million, respectively," concluded Mr. Ma.

Second-Quarter 2011 Financial Results

Net Revenues

Net revenues in the second quarter of 2011 ended June 30, 2011 increased 34.8% to US$59.4 million from US$44.1 million in the second quarter of 2010.

Net Revenues by Service Line

 

       
                                        Three Months Ended      Three Months Ended
                                        June 30, 2011           June 30, 2010
                                        (in thousands, except percentage)
        Enterprise application services     $42,004    70.7%    $28,940    65.7%
        Financial industry IT services      17,398     29.3%    15,130     34.3%
        Total net revenues                  59,402     100.0%   44,070     100.0%
       

 

Enterprise Application Services (EAS) revenues increased 45.1% year-over-year to US$42.0 million in the quarter, driven primarily by organic growth as Camelot continued to gain share within China's rapidly growing enterprise-application market.

Financial Industry IT Services (FIS) revenues were US$17.4 million in the second quarter, representing 15.0% year-over-year growth.

EAS and FIS accounted for 70.7% and 29.3% of total net revenues, respectively, in the second quarter of 2011, as compared to 65.7% and 34.3%, respectively, in the same period of the previous year. The trend continues towards a more balanced contribution from the two service lines reversed slightly in the second quarter due to the faster growth of EAS revenues.

Gross Profit and Gross Margin

Adjusted gross profit increased 39.2% to US$19.5 million, from US$14.0 million in the second quarter of 2010, as the Company continued its focus on higher-margin products and services. Adjusted gross margin in the second quarter of 2011 improved to 32.7%, as compared to 31.7% in the second quarter of 2010.

U.S. GAAP gross profit for the second quarter increased 41.4% to US$18.9 million from US$13.4 million in the year-ago quarter. The difference between adjusted and GAAP gross profit represents US$0.03 million in share-based compensation and $0.5 million in amortization of intangible assets relating to acquisitions. Gross margin for the second quarter of 2011 was 31.9%, compared to 30.5% in the second quarter of 2010.

Operating Expenses

Adjusted operating expenses were US$10.7 million in the second quarter of 2011, representing a 61.3% year-over-year increase compared to the same period in 2010. The increase was primarily attributable to the Company's continuing business expansion, further investment in sales and marketing to expand its revenue base, higher investment in research and development, the expansion of operational infrastructure to support the Company's publicly listed status, and a one-time provision of US$1.2 million for certain other current assets.

U.S. GAAP operating expenses increased 65.6% to US$15.3 million from US$9.2 million in the second quarter of 2010. The difference between adjusted and GAAP operating expenses includes US$3.3 million in share-based compensation, US$1.0 million in amortization of intangible assets relating to acquisitions, and US$0.3 million changes in fair value of contingent consideration incurred from acquisitions.

Operating Income and Operating Margin

Adjusted operating income in the second quarter of 2011 increased 19.3% to US$8.8 million, from US$7.4 million in the second quarter of 2010. Adjusted operating margin was 14.8%, compared to 16.7% in the second quarter of 2010.

U.S. GAAP operating income in the second quarter of 2011 decreased 12.0% to US$3.7 million, as compared to US$4.2 million in the comparable period of the previous year. Operating margin for the second quarter of 2011 was 6.2%, as compared to 9.5% in the year-ago period.

Net Income Attributable to Camelot and Earnings per ADS

Adjusted net income attributable to Camelot for the quarter ended June 30, 2011 increased 21.9% to US$8.0 million from US$6.5 million in the year-ago quarter. Adjusted net profit margin was 13.5% in the second quarter of 2011, compared to 14.9% in the year-ago quarter. U.S. GAAP net income attributable to Camelot for the quarter ended June 30, 2011 decreased 14.5% to US$2.9 million from US$3.4 million in the same period last year. U.S. GAAP net profit margin was 4.9% in the second quarter of 2011, compared to 7.7% in the year-ago period.

Adjusted diluted earnings per ADS were US$0.16, compared to adjusted diluted earnings per ADS of US$0.16 in the year-ago period. For the second quarter of 2011, U.S. GAAP diluted earnings per ADS were US$0.06, as compared with US$0.09 in the second quarter of 2010.

Cash and Cash Flow

As of June 30, 2011, the Company had US$109.2 million in cash and cash equivalents, versus US$118.9 million as of March 31, 2011, the decrease primarily due mainly related to US$7.7 million in earn-out payments for acquisitions and stock repurchases. Operating cash flow in the second quarter of 2011 was an outflow of approximately US$3.0 million.

In June 2011, the Company purchased a total of 210,500 ADSs at a total price of US$3.0 million.

Days' sales outstanding(3) ("DSO") were 159 days for the second quarter of 2011, which is within the normal historical range.

Employees

As of June 30, 2011, the Company's headcount totaled 4,369, comprised of 3,736 information technology (IT) professionals, representing a 40.2% increase in total employees and a 42.3% increase in the number of IT professionals as compared to employee headcount from June 30, 2010. With regard to IT professionals, EAS employee headcount was 1,943, and FIS employee headcount was 1,793 as of June 30, 2011.

BUSINESS AND OPERATIONAL HIGHLIGHTS

Impact of Japan Disasters on Overall Business

On March 14, 2011, the Company announced that, based on its assessment at that time, it did not anticipate any material impact from the recent earthquake in Japan on its overall business. Up to now, the Company has experienced only minimal disruption from the disasters and continues to expect no material impact on its overall business.

THIRD-QUARTER AND FULL-YEAR 2011 GUIDANCE

Third Quarter of 2011

Camelot expects net revenues for the third quarter of 2011 to be approximately US$63 million, representing a 17.8% increase from the third quarter of 2010.

In addition, Camelot expects third-quarter 2011 adjusted net income attributable to Camelot to be approximately US$9.5 million, representing an 8.3% decrease from the third quarter of 2010.

Finally, Camelot expects third-quarter 2011 adjusted diluted earnings per ADS2 to be approximately US$0.20 based on 48.4 million weighted average ADSs outstanding, compared to US$0.23 for the third quarter of 2010.

Full-Year 2011 Guidance

The Company expects net revenues of approximately US$244 million, representing a 26.5% increase from 2010.

Camelot expects full-year 2011 adjusted net income attributable to Camelot to be approximately US$34.0 million, representing a 7.9% increase from 2010.

Full-year 2011 adjusted diluted earnings per ADS2 is expected to be approximately US$0.69 based on 49.2 million weighted average ADSs, compared to adjusted diluted earnings per ADS of US$0.76 in 2010.

CONFERENCE-CALL INFORMATION

Camelot's management will host a conference call at 8:00 a.m. (U.S. Eastern Daylight Time) / 5:00 a.m. (U.S. Pacific Daylight Time) / 8:00 p.m. (Beijing / Hong Kong time) on Thursday, August 18, 2011 to discuss the Company's second-quarter 2011 financial results and provide a business update.

The conference call may be accessed by calling:

       
        US Toll free:                          866. 314. 4483
        US Toll / International:               617. 213. 8049
        Hong Kong toll free:                   800.96.3844
        HK Toll:                               852.3002.1672
        UK toll free:                          08082347616
        UK toll:                               44.207.365.8426
        South China toll free / China Telecom: 10 800 130 0399
        South China toll free / China Netcom:  10 800 852 1490
        North China toll free / China Telecom: 10 800 152 1490
        China toll:                            86 4008811630
        Taiwan toll free:                      00801148420
       

Passcode: Camelot

Please dial in approximately 10 minutes before the scheduled time of the call.

A replay of the conference call may be accessed by phone at the following numbers until Thursday, August 25, 2011:

       
        US Toll free:            888-286-8010
        US Toll / International: 617-801-6888
       

Passcode: 37531069

A live webcast of the conference call and recording of the conference call will be available on the investor-relations page of Camelot's website at www.camelotchina.com .

USE OF NON-GAAP FINANCIAL MEASURES

To supplement the unaudited consolidated financial statements presented in accordance with U.S. GAAP, Camelot uses the non-GAAP ("adjusted") financial measures of gross profit and margin, operating expenses, operating income and margin, net income attributable to Camelot Information

Systems Inc. and margin, and diluted earnings per share and diluted earnings per ADS, which are adjusted from results based on U.S. GAAP to exclude share-based compensation, acquisition-related intangible amortization, and changes in fair value of contingent consideration. The non-GAAP financial measures are provided as additional information to help our investors compare business trends among different reporting periods on a consistent basis and to enhance investors' overall understanding of our current financial performance and prospects for the future. The non-GAAP financial measures should be considered in addition to results prepared in accordance with U.S. GAAP, but should not be considered a substitute for or superior to U.S. GAAP results. In addition, our calculation of the non-GAAP financial measures may differ from the calculations used by other companies, and therefore comparability may be limited.

STATEMENT REGARDING UNAUDITED FINANCIAL INFORMATION

The unaudited financial information set forth above is subject to adjustments that may be identified when audit work is performed on the Company's year-end financial statements, which could result in significant differences from this unaudited financial information.

ABOUT CAMELOT INFORMATION SYSTEMS INC.

Camelot is a leading domestic provider of enterprise application services and financial industry information technology ("IT") services in China, focusing on the high end of the IT value chain. The Company is the largest domestic provider of SAP-based Enterprise Resource Planning services in China as measured by 2009 revenue and by number of SAP consultants as of December 31, 2009. Camelot also operates in other areas of the Asia Pacific region, including Taiwan and Japan. The Company provides services to a wide range of industries, including financial services, resources and energy, manufacturing and automobile, technology, as well as telecommunication, media and education. For more information about Camelot Information Systems Inc., please visit www.camelotchina.com .

SAFE HARBOR

This announcement contains forward-looking statements. These statements are made under the "safe harbor" provisions of the U.S. Private Securities Litigation Reform Act of 1995. These forward-looking statements can be identified by terminology such as "will," "expects," "anticipates," "future," "intends," "plans," "believes," "estimates" and similar statements. Among other things, 2011 financial outlook and quotations from management in this announcement, as well as strategic and operational plans, contain forward-looking statements. Camelot may also make written or oral forward-looking statements in periodic reports to the Securities and Exchange Commission (the "SEC"), in its annual report to shareholders, in press releases and other written materials and in oral statements made by its officers, directors or employees to second parties. Statements that are not historical facts, including statements about the Company's beliefs and expectations, are forward-looking statements. Forward-looking statements involve inherent risks and uncertainties. A number of factors could cause actual results to differ materially from those contained in any forward-looking statement, including but not limited to the following: Camelot's anticipated growth strategies; Camelot's future business development, results of operations and financial condition; expected changes in the Company's revenues and certain cost or expense items; Camelot's ability to attract customers and leverage its brand; trends and competition in the software industry; the Company's ability to control expenses and maintain profit margins; the Company's ability to hire, train and retain qualified managerial and other employees; the Company's ability to develop new software and launch new business models at desirable locations in a timely and cost-effective manner; the performance of third parties under contracts with the Company; the expected growth of the Chinese economy software market in retail and consumer goods industries; and Chinese governmental policies relating to private managers and operators of software and applicable tax rates.

Further information regarding these and other risks is included in Camelot's filings with the SEC. All information provided in this press release and in the attachments is as of August 18, 2011, and the Company undertakes no duty to update such information or any other forward-looking information, except as required under applicable law.

 

        (1) For more information about the adjusted (i.e. non-GAAP) financial measures contained in this press release, please see "Use of Non-GAAP Financial Measures" below.
        (2) One American Depositary Share ("ADS") is equivalent to four ordinary shares.
        (3) Calculated by dividing average accounts receivable, net of deferred revenue, by rolling gross revenues before business tax and related surcharges, and multiplying by 360 days. Rolling gross revenues is for the 12 months ended March 31, 2011.
       

 

financial tables follow -

 

        CAMELOT INFORMATION SYSTEMS INC.
        Condensed Consolidated Balance Sheets (Unaudited)
        (US Dollars in thousands, except share data)
                                                            June 30,                  December 31,
                                                            2011                      2010
        Assets
        Current assets
        Cash and cash equivalents                           $109,232                  $140,356
        Restricted cash                                     13,353                    6,932
        Billed accounts receivable                          32,226                    43,072
        Unbilled accounts receivable                        99,640                    62,624
        Term deposits                                       513                       160
        Other current assets                                15,459                    14,073
        Total current assets                                270,423                   267,217
        Property and equipment, net                         4,863                     4,680
        Goodwill and other intangible assets                77,175                    67,860
        Other long-term assets                              2,180                     1,708
        Total assets                                        354,641                   341,465
        Liabilities and shareholders' equity
        Current liabilities
        Consideration payable in connection with business
        acquisition and debt extinguishment                 2,048                     15,594
        Contingent consideration in relation to
        acquisition of Tansun and Dimension                 5,751                     -
        Other current liabilities                           68,180                    64,442
        Total current liabilities                           75,979                    80,036
        Contingent consideration in relation to acquisition 2,620                     2,307
        Other non-current liabilities                       6,209                     5,845
        Total liabilities                                   84,808                    88,188
        Shareholders' equity(a)                             269,833                   253,277
        Total liabilities and shareholders' equity          354,641                   341,465
        Note:
        (a) As of June 30, 2011, there were 182,739,042 ordinary shares issued and 181,073,042 outstanding.
       

 


        CAMELOT INFORMATION SYSTEMS INC.
        Condensed Consolidated Statements of Operations (Unaudited)
        (US dollars in thousands, except per share data)
                                                                       Three months ended      Six months ended
                                                                       June 30,                June 30,
                                                                       2011        2010        2011        2010
        Net revenues                                                   $59,402     $44,070     $112,968    $79,382
        Cost of revenues(1)(2)                                         (40,429)    (30,649)    (80,071)    (57,189)
        Gross profit                                                   18,973      13,421      32,897      22,193
        Selling and marketing(1)(2)                                    (5,970)     (2,390)     (9,240)     (4,760)
        General and administrative(1)(2)                               (7,715)     (5,316)     (14,135)    (9,571)
        Research and development costs                                 (1,301)     (529)       (2,147)     (955)
        Changes in fair value of contingent
        consideration for acquisition                                  (303)       (1,000)     (910)       (1,306)
        Total operating expense                                        (15,289)    (9,235)     (26,432)    (16,592)
        Government subsidies                                           -           -           4           -
        Income from operations                                         3,684       4,186       6,469       5,601
        Interest expenses                                              (259)       (115)       (495)       (238)
        Interest income                                                222         16          461         60
        Income before provisions for income tax                        3,647       4,087       6,435       5,423
        Income tax expense                                             (756)       (703)       (1,256)     (992)
        Net Income                                                     2,891       3,384       5,179       4,431
        Noncontrolling interest                                        (7)         (12)        39          (26)
        Net Income attributable to Camelot Information Systems Inc.(3) 2,884       3,372       5,218       4,405
        Earnings per share
        Basic-ordinary shares                                          0.02        0.02        0.03        0.03
        Diluted-ordinary shares                                        0.01        0.02        0.03        0.03
        Earnings per ADS
        Basic-ADSs                                                     0.06        0.09        0.12        0.13
        Diluted-ADSs                                                   0.06        0.09        0.11        0.12
        Weighted average shares outstanding
        Basic-ordinary shares                                          181,401,785 90,572,994  181,072,244 90,572,994
        Diluted-ordinary shares                                        194,844,625 147,621,952 195,480,592 146,260,731
        Weighted average ADSs outstanding
        Basic-ADSs                                                     45,350,446  22,643,249  45,268,061  22,643,249
        Diluted-ADSs                                                   48,702,656  36,905,488  48,841,867  36,565,183
       

 


        (1) Includes the following amounts of share-based compensation expenses for the periods indicated
       

 


       
                                                Three months ended June 30, Six months ended June 30,
                                                2011          2010          2011         2010
        Cost of revenues                        28            40            56           80
        Selling and marketing                   2,984         50            3,140        100
        General and administrative              339           433           808          754
        Total share-based compensation expenses 3,351         523           4,004        934
       

 


        (2) Includes the following amounts of amortization expense related to intangible assets acquired for business combination for the periods indicated
       

 


       
                                                                   Three months ended June 30, Six months ended June 30,
                                                                   2011          2010          2011         2010
        Cost of revenues                                           461           521           916          1,042
        Selling and marketing                                      904           1,123         1,877        2,284
        General and administrative                                 69            -             137          -
        Total acquisition-related intangible amortization expenses 1,434         1,644         2,930        3,326
       

 


        (3) The following table sets forth the reconciliation of our adjusted net income attributable to Camelot Information Systems Inc. to the U.S. GAAP net income attributable to Camelot Information Systems Inc.
       

 


       
                                                                                Three months ended June 30, Six months ended June 30,
                                                                                2011          2010          2011         2010
        Net income attributable to Camelot Information Systems Inc. (U.S. GAAP) 2,884         3,372         5,218        4,405
        Share-based compensation                                                3,351         523           4,004        934
        Acquisition-related intangible amortization                             1,434         1,644         2,930        3,326
        Changes in fair value of contingent consideration                       303           1,000         910          1,306
        Total adjusted amounts                                                  5,088         3,167         7,844        5,566
        Adjusted net income attributable to Camelot Information Systems Inc.    7,972         6,539         13,062       9,971
       

 


       
        CAMELOT INFORMATION SYSTEMS INC.
        Condensed Consolidated Statements of Cash Flows (Unaudited)
        (US Dollars in thousands)
                                                                                                                            Three-Month Periods Ended June 30,
                                                                                                                            2011                            2010
                                                                                                                            ------------------------------  -----------
        Cash flow from operating activities:
                                   Net income                                                                               $2,891                          $3,384
                                   Adjustments to reconcile net income to net cash provided by(used in) operating activities:
                                   Depreciation of property and equipment                                                   280                             228
                                   Amortization of intangible assets                                                        1,481                           1,700
                                   Deferred income taxes                                                                    (248)                           29
                                   Provision for other current assets                                                       1,231                           -
                                   Share-based compensation                                                                 3,351                           523
                                   Gains on disposal of property and equipment                                              (2)                             -
                                   Change in fair value of contingent consideration for acquisition                         303                             1,000
                                   Changes in operating assets and liabilities:
                                   Accounts receivable                                                                      (17,695)                        (11,289)
                                   Other assets                                                                             (545)                           (398)
                                   Accounts payable                                                                         2,137                           4,210
                                   Other liabilities                                                                        3,788                           1,413
        Net cash provided (used in) by operating activities                                                                 (3,028)                         800
                                                                                                                            ------------------------------  -----------
        Cash flows from investing activities:
                                   Term deposits                                                                            (2)                             (135)
                                   Restricted cash                                                                          1,649                           (122)
                                   Proceeds from disposal of property and equipment                                         5                               -
                                   Purchase of property and equipment                                                       (272)                           (229)
                                   Repayment of loan to unrelated parties                                                   -                               (84)
                                                                                                                            ------------------------------  -----------
        Net cash provided (used in) by investing activities                                                                 1,380                           (570)
                                                                                                                            ------------------------------  -----------
        Cash flows from financing activities:
                                   Proceeds from bank borrowing                                                             173                             1,378
                                   Repayment of bank borrowing                                                              (1,350)                         (1,778)
                                   Repurchase of ordinary shares                                                            (2,981)                         -
                                   Payment of contingent consideration and deferred consideration for business acquisitions (4,724)                         -
                                   Payment of professional fee related to initial public offering                           (636)                           (195)
                                   Payment of professional fee related to follow-on offering                                (168)                           -
                                   Proceed from stock option exercises                                                      1,203                           -
        Net cash provided by (used in) financing activities                                                                 (8,483)                         (595)
                                                                                                                            ------------------------------  -----------
        Effect of foreign exchange rate changes                                                                             428                             211
        Net increase (decrease) in cash and cash equivalents                                                                (9,703)                         (154)
        Cash and cash equivalents, beginning of quarter                                                                     118,935                         18,611
        Cash and cash equivalents, end of quarter                                                                           $109,232                        $18,457
                                                                                                                            ------------------------------  -----------
       

 


        CAMELOT INFORMATION SYSTEMS INC.
        Reconciliations of Adjusted Financial Measures to Comparable GAAP Measures
        (US dollars in thousands, except per share data and percentage)
                             Three months ended June 30, 2011        Three months ended June 30, 2010
                             GAAP     Adjustments          Adjusted  GAAP     Adjustments          Adjusted
        Cost of revenues     40,429   (489)       (a)      39,940    30,649   (561)       (a)      30,088
        Gross profit         18,973   489         (a)      19,462    13,421   561         (a)      13,982
        Operating expenses   15,289   (4,599)     (a)      10,690    9,235    (2,606)     (a)      6,629
        Operating income     3,684    5,088       (a)      8,772     4,186    3,167       (a)      7,353
        Net income           2,884    5,088       (a)(d)   7,972     3,372    3,167       (a)      6,539
        Net gross margin     31.9%    0.8%        (b)      32.7%     30.5%    1.3%        (b)      31.7%
        Net operating margin 6.2%     8.6%        (a)      14.8%     9.5%     7.2%        (a)      16.7%
        Net margin           4.9%     8.6%        (a)      13.5%     7.7%     7.2%        (a)      14.9%
        Diluted EPS          $0.01    $0.03       (c)      $0.04     $0.02    $0.02       (c)      $0.04
       

 


       
                             Six months ended June 30, 2011        Six months ended June 30, 2010
                             GAAP    Adjustments         Adjusted  GAAP    Adjustments         Adjusted
        Cost of revenues     80,071  (972)       (a)     79,099    57,189  (1,122)     (a)     56,067
        Gross profit         32,897  972         (a)     33,869    22,193  1,122       (a)     23,315
        Operating expenses   26,432  (6,872)     (a)     19,560    16,592  (4,444)     (a)     12,148
        Operating income     6,469   7,844       (a)     14,313    5,601   5,566       (a)     11,167
        Net income           5,218   7,844       (a)(d)  13,062    4,405   5,566       (d)     9,971
        Net gross margin     29.1%   0.9%        (b)     30.0%     28.0%   1.4%        (b)     29.4%
        Net operating margin 5.7%    6.9%        (a)     12.7%     7.1%    7.0%        (a)     14.1%
        Net margin           4.6%    6.9%        (a)     11.6%     5.5%    7.0%        (a)     12.6%
        Diluted EPS          $0.03   $0.04       (c)     $0.07     $0.03   $0.04       (c)     $0.07
       

 


        Notes:
        (a) The non-GAAP adjustments include share-based compensation expenses and amortization expense related to intangible assets acquired for business acquisition, where were presented in the notes (1) and (2) below Condensed Consolidated Statements of Operations (Unaudited) for the reconciliation process.
        (b) Adjustment to exclude acquisition-related intangible assets amortization expense and share-based compensation recorded in cost of sales, $489, $561, $972 and $1,122 for three-month period ended June 30, 2011 and 2010, six-months period ended June 30, 2011 and 2010.
        (c) Adjusted diluted EPS is computed by dividing adjusted net income attributable to Camelot Information Systems Inc. by the weighted average number of diluted ordinary shares outstanding used in computing the GAAP diluted EPS for the respective periods.
        (d) Net income refers to net income attributable to Camelot.
       

 


        CAMELOT INFORMATION SYSTEMS INC.
        Quarterly Data Sheet
        (US Dollars in Thousands)
        Net Revenues by Service Line by Quarter
        (US Dollars in Thousands)       11Q2    10Q2    11 1H   10 1H   FY10    FY09
        ------------------------------- ------- ------- ------- ------- ------- -------
        Enterprise application services 42,004  28,940  78,124  53,945  137,670 79,423
        Financial industry IT services  17,398  15,130  34,844  25,437  73,447  38,580
                                        ------- ------- ------- ------- ------- -------
        Total net revenues              59,402  44,070  112,968 79,382  211,117 118,003
        ------------------------------- ------- ------- ------- ------- ------- -------
        (As % of Total Net Revenues)
        -------------------------------
        Enterprise application services 70.7%   65.7%   69.2%   68.0%   65.2%   67.3%
        Financial industry IT services  29.3%   34.3%   30.8%   32.0%   34.8%   32.7%
                                        ------- ------- ------- ------- ------- -------
        Total net revenues              100.0%  100.0%  100.0%  100.0%  100.0%  100.0%
        ------------------------------- ------- ------- ------- ------- ------- -------
        Net Revenues by Service Line by Latest 6 Quarters
        (US Dollars in Thousands)       11Q2    11Q1    10Q4    10Q3    10Q2    10Q1
        ------------------------------- ------- ------- ------- ------- ------- -------
        Enterprise application services 42,004  36,120  37,756  34,854  28,940  25,005
        Financial industry IT services  17,398  17,446  22,255  18,616  15,130  10,307
                                        ------- ------- ------- ------- ------- -------
        Total net revenues              59,402  53,566  60,011  53,470  44,070  35,312
        ------------------------------- ------- ------- ------- ------- ------- -------
        (As % of Total Net Revenues)
        -------------------------------
        Enterprise application services 70.7%   67.4%   62.9%   65.2%   65.7%   70.8%
        Financial industry IT services  29.3%   32.6%   37.1%   34.8%   34.3%   29.2%
                                        ------- ------- ------- ------- ------- -------
        Total net revenues              100.0%  100.0%  100.0%  100.0%  100.0%  100.0%
        ------------------------------- ------- ------- ------- ------- ------- -------
        Net Revenues by Industry Vertical
        (As % of Total Net Revenues)    11Q2    10Q2    11 1H   10 1H   FY10    FY09
        ------------------------------- ------- ------- ------- ------- ------- -------
        Financial services              27.4%   36.6%   29.8%   33.6%   36.2%   35.0%
        Resources and energy            19.8%   21.9%   20.2%   22.6%   21.5%   23.9%
        Manufacturing and automobile    17.5%   15.4%   16.8%   16.0%   17.6%   17.1%
        Technology                      13.9%   12.4%   12.8%   12.6%   10.8%   10.3%
        Others                          21.4%   13.7%   20.4%   15.2%   13.8%   13.7%
                                        ------- ------- ------- ------- ------- -------
        Total                           100.0%  100.0%  100.0%  100.0%  100.0%  100.0%
        Net Revenues by Geographic Market
        (As % of Total Net Revenues)    11Q2    10Q2    11 1H   10 1H   FY10    FY09
        ------------------------------- ------- ------- ------- ------- ------- -------
        PRC and Taiwan                  90.3%   90.5%   90.8%   89.3%   91.1%   89.4%
        Others                          9.7%    9.5%    9.2%    10.7%   8.9%    10.6%
                                        ------- ------- ------- ------- ------- -------
        Total                           100.0%  100.0%  100.0%  100.0%  100.0%  100.0%
        Net Revenues by Customer Concentration
        (As % of Total Net Revenues)    11Q2    10Q2    11 1H   10 1H   FY10    FY09
        ------------------------------- ------- ------- ------- ------- ------- -------
        Single largest                  31.4%   39.2%   30.9%   38.2%   33.7%   31.6%
        Five largest                    48.5%   52.7%   47.0%   52.2%   48.2%   49.0%
        Ten largest                     63.0%   60.2%   62.3%   61.4%   59.9%   63.0%
 

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