NEWS RELEASE. Avcorp announces 2014 Third Quarter Financial Results. November 13, 2014



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Avcorp announces 2014 Third Quarter Financial Results Avcorp Industries Inc. 10025 River Way Delta, British Columbia Canada V4G 1M7 (604) 582 1137 (604) 582 2620 Fax info@avcorp.com Common Stock Listed Toronto Trading Symbol: AVP November 13, 2014 VANCOUVER: Avcorp Industries Inc. (TSX: AVP) (the Company or Avcorp ) today announced its financial results for the quarter ended September 30, 2014. Revenue for the quarter ended September 30, 2014 was $14,675,000 as compared to $19,767,000 for the quarter ended September 30, 2013. Current quarter revenues have decreased relative to same quarter in the previous year primarily as a result of a decrease in quantities delivered for two defence programs and one commercial business jet program, in part offset by strong current quarter aircraft component repairs revenue. During the quarter ended September 30, 2014, the Company recorded a loss from operations of $2,321,000 on $14,675,000 revenue, as compared to $211,000 operating loss on $19,767,000 revenue for the same quarter in the preceding year; and a net loss for the current quarter of $2,229,000 as compared to net loss of $1,139,000 for the quarter ended September 30, 2013. Cash flows from operating activities during the quarter ended September 30, 2014 utilized $1,152,000 of cash as compared to providing $25,595,000 of cash during the quarter ended September 30, 2013. The primary use of cash from operations during the current quarter is due to operating losses reflecting temporary reduced customer demand. During the nine months ended September 30, 2014 the Company utilized $3,276,000 cash from operating activities as compared to providing $21,403,000 cash for the same period in 2013. The primary causes of operating cash movement during the nine month period ended September 30, 2014 and 2013 were the same circumstances as existed during the three month periods noted above, however, collection of an Other Receivable during the third quarter 2013 provided cash during 2013. As at September 30, 2014 the Company had $1,180,000 cash on hand (December 31, 2013: $7,012,000). The Company has a working capital surplus of $8,797,000 as at September 30, 2014 as compared to a $14,213,000 surplus on December 31, 2013. The Company s accumulated deficit as at September 30, 2014 is $61,783,000 (December 31, 2013: $57,723,000). About Avcorp Avcorp designs and builds major airframe structures for some of the world s leading aircraft companies, including BAE Systems, Boeing and Bombardier. With more than 50 years of experience, over 380 skilled employees and 340,000 square feet of facilities in Delta BC and Burlington ON, Avcorp offers integrated composite and metallic aircraft structures to aircraft manufacturers, a distinct advantage in the pursuit of contracts for new aircraft designs, which require lower cost, light weight, strong, reliable structures. Our Burlington location also offers composite repairs for commercial aircraft. Avcorp is a Canadian public company traded on the Toronto Stock Exchange (TSX:AVP). PETER GEORGE CHIEF EXECUTIVE OFFICER, AVCORP GROUP PAGE 1 OF 6

Contact: Sandi DiPrimo, Investor Relations Contact 604 587 4938 or email info@avcorp.com. Forward Looking Statements This release should be read in conjunction with the Company s unaudited financial statements contained in the Company s Annual Report and with the quarterly financial statements and accompanying notes filed with Sedar (www.sedar.com). Certain statements in this release and other oral and written statements made by the Company from time to time are forward looking statements, including those that discuss strategies, goals, outlook or other non historical matters; or projected revenues, income, returns or other financial measures. These forward looking statements are subject to risks and uncertainties that may cause actual results to differ materially from those contained in the statements, including the following: (a) the extent to which the Company is able to achieve savings from its restructuring plans; (b) uncertainty in estimating the amount and timing of restructuring charges and related costs; (c) changes in worldwide economic and political conditions that impact interest and foreign exchange rates; (d) the occurrence of work stoppages and strikes at key facilities of the Company or the Company s customers or suppliers; (e) government funding and program approvals affecting products being developed or sold under government programs; (f) cost and delivery performance under various program and development contracts; (g) the adequacy of cost estimates for various customer care programs including servicing warranties; (h) the ability to control costs and successful implementation of various cost reduction programs; (i) the timing of certifications of new aircraft products; (j) the occurrence of further downturns in customer markets to which the Company products are sold or supplied or where the Company offers financing; (k) changes in aircraft delivery schedules or cancellation of orders; (l) the Company s ability to offset, through cost reductions, raw material price increases and pricing pressure brought by original equipment manufacturer customers; (m) the availability and cost of insurance; (n) the Company s ability to maintain portfolio credit quality; (o) the Company s access to debt financing at competitive rates; and (p) uncertainty in estimating contingent liabilities and establishing reserves tailored to address such contingencies. PAGE 2 OF 6

CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (unaudited, prepared in accordance with IFRS, expressed in thousands of Canadian dollars) September 30, 2014 December 31, 2013 ASSETS Current assets Cash $ 1,180 $ 7,012 Accounts receivable 8,879 8,845 Inventories 12,461 14,940 Prepayments and other assets 945 1,306 Non current assets 23,465 32,103 Prepaid rent 146 146 Development costs 3,019 1,240 Property, plant and equipment 8,392 8,704 Total assets 35,022 42,193 LIABILITIES AND EQUITY Current liabilities Accounts payable and accrued liabilities 9,303 7,645 Current portion of long term debt 281 199 Preferred shares 36 Deferred program revenues 5,084 10,010 Non current liabilities 14,668 17,890 Deferred gain 180 216 Lease inducement 395 469 Long term debt 152 67 Equity 15,395 18,642 Capital stock 77,910 77,681 Contributed surplus 3,500 3,593 Deficit (61,783) (57,723) 19,627 23,551 Total liabilities and equity 35,022 42,193 PAGE 3 OF 6

CONSOLIDATED STATEMENTS OF (LOSS) INCOME AND COMPREHENSIVE (LOSS) INCOME (unaudited, prepared in accordance with IFRS, expressed in thousands of Canadian dollars, except number of shares and per share amounts) Three months ended Nine months ended FOR THE PERIOD ENDED SEPTEMBER 30 2014 2013 2014 2013 Revenues $ 14,675 $ 19,767 $ 53,360 $ 60,205 Cost of sales 14,274 16,493 48,898 51,463 Gross profit 401 3,274 4,462 8,742 Administrative and general expenses 2,579 2,816 8,220 8,292 Office equipment depreciation 143 144 432 432 Other operating (income) loss 525 (604) Operating (Loss) Income (2,321) (211) (4,190) 622 Finance costs net 16 284 36 840 Foreign exchange (gain) loss (108) 644 (173) (783) Write down and loss on disposal of equipment 7 (Loss) Income before income tax (2,229) (1,139) (4,060) 565 Income tax expense (Loss) Income and total comprehensive (loss) income for the period (2,229) (1,139) (4,060) 565 (Loss) Earnings per share: Basic (loss) earnings per common share (0.01) (0.00) (0.01) 0.00 Diluted (loss) earnings per common share (0.01) (0.00) (0.01) 0.00 Basic weighted average number of shares outstanding (000 s) 283,083 280,390 282,732 268,344 Diluted weighted average number of shares outstanding (000 s) 283,083 280,390 282,732 269,877 PAGE 4 OF 6

CONSOLIDATED STATEMENTS OF CASH FLOWS (unaudited, prepared in accordance with IFRS, expressed in thousands of Canadian dollars) Three months ended Nine months ended FOR THE PERIOD ENDED SEPTEMBER 30 2014 2013 2014 2013 Cash flows from (used in) operating activities (Loss) Income before income tax $ (2,229) $ (1,139) $ (4,060) $ 565 Adjustment for items not affecting cash: Accrued interest and government royalties 10 94 26 275 Depreciation 417 494 1,192 1,561 Development cost amortization 1 875 137 1,855 Loss on settlement 525 525 Preferred share dividends accrued 186 563 Provision for loss making contracts 129 98 Provision for obsolete inventory (9) (156) 40 (259) Write down and loss on disposal of equipment 7 Other items (4) 7 (81) (15) (1,685) 886 (2,641) 5,070 Changes in non cash working capital Accounts receivable 954 (251) 1,960 597 Inventories (97) (197) 2,341 (86) Prepayments and other assets 137 180 338 675 Other receivables 29,380 26,832 Accounts payable and accrued liabilities (463) (1,003) 1,645 (313) Deferred program revenues 2 (3,400) (6,919) (11,372) Net cash from (used in) operating activities (1,152) 25,595 (3,276) 21,403 Cash flows from (used in) investing activities Proceeds from sale of equipment 21 589 Purchase of equipment (127) (218) (917) (646) Payments relating to development costs and tooling (511) (25) (1,916) (335) Net cash from (used in) investing activities (617) (243) (2,244) (981) Cash flows from (used in) financing activities Increase (Decrease) in bank indebtedness (6,496) (2,122) Payment of interest (11) (95) (28) (277) Proceeds from issuance of common shares 142 1,249 Redemption of preferred shares and accrued dividends (36) Repayment of current and long term debt (67) (170) (390) (466) Net cash from (used in) financing activities (78) (6,761) (312) (1,616) Net increase (decrease) in cash (1,847) 18,591 (5,832) 18,806 Cash Beginning of period 3,027 2,812 7,012 2,597 Cash End of period 1,180 21,403 1,180 21,403 PAGE 5 OF 6

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (unaudited, prepared in accordance with IFRS, expressed in thousands of Canadian dollars, except number of shares) Share capital Shares Amount Contributed surplus Deficit Total equity Balance December 31, 2012 254,898,072 $ 76,423 $ 3,539 $ (55,375) $ 24,587 Issue of common shares 25,493,080 1,258 1,258 Stock based compensation expense 45 45 Income for the period 565 565 Balance September 30, 2013 280,391,152 77,681 3,584 (54,810) 26,455 Balance December 31, 2013 280,391,152 77,681 3,593 (57,723) 23,551 Issue of common shares 2,691,500 142 142 Stock based compensation expense (6) (6) Transfer to share capital on exercise of stock options 87 (87) Loss for the period (4,060) (4,060) Balance September 30, 2014 283,082,652 77,910 3,500 (61,783) 19,627 PAGE 6 OF 6