FuelCell Energy
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FuelCell Energy - 10-Q quarterly report FY


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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 10-Q
[Mark One]
[X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended January 31, 1997

OR

[ ] TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE
SECURITIES
EXCHANGE ACT OF 1934

For the transition period from _________ to __________

Commission file number 0-24852

ENERGY RESEARCH CORPORATION
_____________________________________________________
(Exact name of registrant as specified in its charter)

New York 06-0853042
_________________________ ______________
(State or other jurisdiction (I.R.S. Employer
of incorporation or organization) Identification No.)

3 Great Pasture Road, Danbury, Connecticut 06813
__________________________________________ ________
(Address of principal executive offices) (Zip code)

Registrant's telephone number including area code: (203) 792-1460

___________________________________________________________
(Former name, former address and former fiscal year, if changed
since last report)

Indicate by check mark whether the registrant (1) has filed all
documents and reports required to be filed by Section 13 or 15(d)
of the Securities Exchange Act of 1934 during the preceding 12
months (or for such shorter period that the registrant was
required to file such reports), and (2) has been subject to such
filing requirements for the past 90 days.

[X] Yes [ ] No

APPLICABLE ONLY TO CORPORATE ISSUERS:

The number of shares outstanding of the Registrant's Common
Stock, par value $.0001, as of March 11, 1997 was 3,922,124.
ENERGY RESEARCH CORPORATION

FORM 10-Q

INDEX


PART I - FINANCIAL INFORMATION PAGE

Item 1. Unaudited Consolidated Condensed
Financial Statements:

Consolidated Condensed Balance Sheets as of
January 31, 1997 and October 31, 1996 2

Consolidated Condensed Statements of Operations
for the three months ended January 31, 1997 3

Consolidated Condensed Statements of Cash Flows
for the three months ended January 31, 1997
and January 31, 1996 4

Notes to Unaudited Consolidated Condensed
Financial Statements 5


Item 2. Management's Discussion and Analysis of Financial
Condition and Results of Operations 6



PART II - OTHER INFORMATION

Item 2. Changes in Securities 9

Item 6. Exhibits and Reports on Form 8-K 9

Signatures 10




-1-
Part 1 - Financial Information
Item 1. Financial Statements
<TABLE>
ENERGY RESEARCH CORPORATION AND SUBSIDIARIES
CONSOLIDATED CONDENSED BALANCE SHEETS
(Dollars in thousands, except per share amounts)
(Unaudited)
<CAPTION>
January 31, Oct 31,
1997 1996
------- --------
<S> <C> <C>
ASSETS:
Current Assets:
Cash and cash equivalents $ 4,734 $ 7,597
Marketable securities 1,980 1,956
Accounts receivable 3,353 2,848
Inventories 65 72
Deferred income taxes 209 209
Other current assets 524 231
------ ------
Total current assets 10,865 12,913
====== ======

Property, plant and equipment, net 7,636 7,245
Other assets, net 3,279 3,382
------ ------
Total Assets $21,780 $23,540
====== ======

LIABILITIES AND SHAREHOLDERS' EQUITY:
Current Liabilities:
Current portion of long-term debt $ 1,724 $ 2,380
Accounts payable 804 1,232
Accrued liabilities 992 1,108
Income taxes payable - 11
Current portion of deferred license
fee income 358 95
------ ------
Total current liabilities 3,878 4,826

Long Term Liabilities:
Long-term debt 3,462 4,363
Capital lease obligation 1 8
Deferred license fee income - 17
Deferred income taxes 264 264
------ ------
Total liabilities 7,605 9,478
------ ------
Shareholders' Equity:
Convertible preferred stock, Series
C ($.01 par value); 30,000
shares issued and outstanding at
January 31, 1997 and October 31, 1996,
respectively 600 600
------ ------

Common Shareholders' Equity:
Common stock,($.0001 par value);
8,000,000 shares authorized:
3,921,124 and 3,911,787 shares issued
and outstanding at January 31, 1997
and October 31, 1996, respectively - -
Additional paid-in capital 11,216 11,178
Retained earnings 2,359 2,284
------ ------
Total common shareholders' equity 13,575 13,462
------ ------
Total shareholders' equity 14,175 14,062
------ ------

Total Liabilities and Shareholders'
Equity $21,780 $23,540
====== ======
</TABLE>
See notes to consolidated condensed financial statements.
-2-
<TABLE>

ENERGY RESEARCH CORPORATION
CONSOLIDATED CONDENSED STATEMENTS OF OPERATIONS
(Dollars in thousands, except per share amounts)
(Unaudited)

<CAPTION>
Three Months Ended
January 31,
1997 1996
==== ====
<S> <C> <C>
Revenues $ 5,696 $ 6,942
Costs and Expenses:
Cost of revenues 3,878 5,120
Administrative and selling expenses 1,049 1,118
Depreciation 512 512
Research and development 213 166
--------- ---------
5,652 6,916
--------- ---------
Income from operations 44 26

License fee income, net
(includes income from related parties
of $79 and $79 for the three
months ended January 31, 1997
and 1996, respectively) 89 89
Interest expense (101) (126)
Interest and other income, net 99 105
--------- ---------
Income before provision
for income taxes 131 94

Provision for income taxes 56 33
--------- ---------

Net income $ 75 $ 61
========= =========

Primary and fully diluted income
per common share $ .02 $ .02
========= =========
Weighted average common and common
equivalent shares outstanding 4,204,613 4,018,712
========= =========
</TABLE>
See notes to consolidated condensed financial statements.

-3-
<TABLE>
ENERGY RESEARCH CORPORATION
CONSOLIDATED CONDENSED STATEMENTS OF CASH FLOWS
FOR THE THREE MONTHS ENDED JANUARY 31,
(Dollars in thousands)
(Unaudited)

<CAPTION>
1997 1996
---- ----
<S> <C> <C>
Cash flows from operating activities:
Net income $ 75 $ 61
Adjustments to reconcile net income to
net cash provided by (used in)
operating activities:
Depreciation and amortization 609 512
Deferred income taxes - (10)
Conversion of accrued interest
to principal on long-term debt 11 28
Changes in operating assets and
liabilities:
Accounts receivable (505) 1,023
Inventories 7 (534)
Other current assets (293) (346)
Accounts payable (428) (668)
Accrued liabilities (116) 396
Income taxes payable (11) (71)
Deferred license fee income 246 246
------- -------
Net cash provided by (used in)
operating activities (405) 637
------- -------
Cash flows from investing activities:
Capital expenditures (903) (78)
Payments on other assets (18) (11)
------- -------
Net cash used in
investing activities (921) (89)
------- -------
Cash flows from financing activities:
Repayments of long-term debt (1,575) (158)
Proceeds from long-term financing - 571
Common stock issued 38 21
------- -------
Net cash provided by (used in)
financing activities (1,537) 434
------- -------
Net increase in cash and
cash equivalents (2,863) 982

Cash and cash equivalents,
beginning of period 7,597 5,422
------- -------
Cash and cash equivalents,
end of period $ 4,734 $ 6,404
======= =======
Supplemental disclosure of cash paid
during the period for:
Interest $ 93 $107
Income taxes $117 $243

</TABLE>
See notes to consolidated condensed financial statements.
-4-
Part I - Financial Information
Item 1. Financial Statements

ENERGY RESEARCH CORPORATION
NOTES TO UNAUDITED CONSOLIDATED CONDENSED
FINANCIAL STATEMENTS



NOTE 1: BASIS OF PRESENTATION

The accompanying consolidated condensed financial statements for Energy
Research Corporation ("the Registrant"), have been prepared in
accordance with generally accepted accounting principles for interim
financial information and with the instructions to Form 10-Q and Rule
10-01 of Regulation S-X. In the opinion of management, all adjustments
(consisting only of normal recurring adjustments) necessary to present
fairly the financial position of the Company as of January 31, 1997 and
the results of operations for the three months ended January 31, 1997
and 1996 and cash flows for such three month periods have been
included.

Information included in the Consolidated Condensed Balance Sheet as of
October 31, 1996 has been derived from audited financial statements
included in the Company's Annual Report on Form 10-K for the year ended
October 31, 1996, but does not include all disclosures required by
generally accepted accounting principles.

The results of operations for the three months ended January 31, 1997
and 1996 are not necessarily indicative of the results to be expected
for the full year.

The reader should supplement the information in this document with
prior disclosures in the form of previous 10-Q's and the 1996 10-K.



-5-
Part I - Financial Information

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION
AND RESULTS OF OPERATIONS

Results of Operations
- ---------------------

COMPARISON THREE MONTHS ENDED JANUARY 31, 1997 AND JANUARY 31, 1996

Revenues decreased 18% to $5,696,000 in the 1997 period from $6,942,000
in the 1996 period. The expected decrease was due primarily to the
completion in the 1996 period of the manufacture of the fuel cell
modules for the commercial scale two-megawatt direct fuel cell power
plant in Santa Clara, California. Revenues in the 1997 period are
expected to continue to be lower than the comparable periods in 1996.

Cost of revenues decreased 24% to $3,878,000 in the 1997 period from
$5,120,000 in the 1996 period. The decrease was due substantially to
the decreased revenues mentioned above.

Administrative and selling expenses decreased 6% to $1,049,000 in the
1997 period from $1,118,000 in the 1996 period. The decrease was due
to the incurrence of $264,000 of unbilled, but recoverable costs in the
1997 period. These costs will be recognized with the associated
revenues during the remainder of the fiscal year. Depreciation was
unchanged at $512,000 in the 1997 and 1996 periods, respectively.
Research and development expense increased 28% to $213,000 in the 1997
period from $166,000 in the 1996 period. The increase was due to
expanded battery development activities.

Income from operations increased 69% to $44,000 in the 1997 period from
$26,000 in the 1996 period. The increase was due to lower than
expected unrecoverable legal fees in the 1997 period.

License fee income, net, was unchanged at $89,000 in the 1997 and 1996
periods, respectively. License fee income, net, is expected to
increase commencing with April 1997. One month of the battery license
income is expected to be recognized in the second fiscal quarter 1997.
The first full quarter of license income is expected to be recognized
during the third fiscal quarter 1997. The battery license income is
expected to double no later than the quarter commencing with August
1998.

Interest expense decreased 20% to $101,000 in the 1997 period from
$126,000 in the 1996 period. The decrease was due primarily to the
reduction of debt to MTU-Friedrichshafen GmbH (MTU) as a result of
conversion of $666,000 of principal at $9 per share into common stock
of the Company in fiscal 1996 and the repayment of $684,000 of
principal during the current period. The decrease was also due to


-6-
the Company refinancing its bank debt at more favorable terms during
the 1996 third fiscal period.

Interest and other income, net, decreased 6% to $99,000 in the 1997
period from $105,000 in the 1996 period. The decrease was due
primarily to use of cash for debt repayment during the 1997 period.


Liquidity and Capital Resources
- -------------------------------

Working capital at January 31, 1997 was $6,987,000, including
$4,734,000 of cash and cash equivalents and $1,980,000 of short term
investments, compared to working capital of $8,087,000 at October 31,
1996, including $7,597,000 of cash and cash equivalents and $1,956,000
of short term investments.

During the 1997 period, the Company used $405,000 of cash in operating
activities. During that period, accounts receivable increased
$505,000, other current assets increased $293,000 and accounts payable
decreased $428,000. Accounts receivable increased $505,000 primarily
due to the incurrence of $264,000 of unbilled but recoverable costs
that will be recognized with the associated revenues during the
remainder of the fiscal year. Accounts payable decreased $428,000
primarily due to the lower revenues during the period. Net cash from
operating activities also included the Company's net income of $75,000
and a decrease in accrued liabilities of $116,000.

The Company's capital expenditures are incurred primarily to support
ongoing contracts and to replace existing equipment. Capital
expenditures for the 1997 period were $903,000. A portion of these
expenditures were financed from the recovery of depreciation expense
under cost-reimbursement contracts and cooperative agreements.

In fiscal year 1990, the Company borrowed $1,980,000 from MTU at a rate
of 6% per annum. During fiscal 1996, $877,000 of principal and interest
was converted into 97,397 shares of common stock of the Company. The
indebtedness, including deferred interest, as of October 31, 1996 was
$1,926,000. During December 1996, the Company repaid to MTU $1,296,000
of principal and interest. MTU extended the maturity of $630,000 of
the original loan to November 30, 1997 with the right to convert to
common stock at $9 per share including interest. The indebtedness,
including deferred interest, as of January 31, 1997 was $640,000. This
loan is secured by the pledge of Fuel Cell Manufacturing Corporation
(FCMC) stock and certain machinery, equipment and leasehold
improvements at the Torrington, Connecticut facility.

In December 1994, the Company entered into a $136,000,000 Cooperative
Agreement with the U.S. Department of Energy (DOE) that provided that
the DOE would furnish $78,000,000 to the Company over the next five
years to support the continued development and improvement of the
Company's commercial product. In the fourth quarter 1996, an additional
$6,000,000 was added to the contract, raising the DOE funding level to
$84,000,000. The balance of the

-7-
funding is expected to be provided by the Company, the Company's
partners or licensees, other private agencies and utilities.
Approximately 60% of the non-DOE portion has been committed or credited
to the project in the form of in-kind or direct cost share from non-U.S.
government sources. There can be no assurance that the final 40%
of the private sector funding will be available on favorable terms, if
at all. Failure of the Company to obtain the required funding could
result in a delay or reduction of DOE funding.

The Company will need to raise additional funds to expand the capacity
of FCMC. The first stage in this process is to raise the output
capability to 50 MW per year. Approximately $16 million has been
estimated for this step. There can be no assurance that this funding
will be available or if available will result in an output level which
will result in a cost competitive fuel cell stack. Meanwhile, the
Company is using existing funds to expand production capacity
incrementally.

During 1996, the Company (ERC) and the Santa Clara Demonstration
Project (SCDP) agreed to certain contract modifications. ERC\Fuel
Cell Engineering Corporation (FCE) agreed that at the option of SCDP,
ERC would be responsible for providing up to $300,000 in funding from
non-SCDP sources for use for certain corrections, reconfigurations or
additional test time for the project. In consideration for the above,
SCDP agreed to reduce FCE's liability for unfunded rework from
$1,000,000 to $500,000 and to eliminate certain provisions relating to
supplying spare stacks for the project. During 1996, FCE provided
certain services under this agreement. The balance of this obligation
will be completed in the second quarter of 1997 as a result of
extending the power plant test period beyond that provided for by
project funds. This is not expected to impact earnings in the quarter
or in 1997. The Company could experience some costs associated with
various options relating to maintaining and/or restoration of the site.
It is not expected that these costs will have a material impact on 1997
operations.

The Company anticipates that its existing capital resources together
with anticipated revenues will be adequate to satisfy its existing
financial requirements and agreements through fiscal 1997.


-8-
Part II - Other Information


Item 2 - Changes in Securities


On December 10, 1996, the Company issued 361 shares of its Common Stock
to MTU upon the conversion by MTU of certain Promissory Notes of the
Company. Accrued interest of $3,249 was converted in the transaction.

With regard to the foregoing transaction, the Company relied upon
Section 4(2) of the Act, as an exemption from the registration
requirements of the Act. No commissions were paid to any underwriter
in connection with the securities issued in the foregoing transaction.


Item 6 - Exhibits and Reports on Form 8

EXHIBIT INDEX
-------------
(a) EXHIBIT DESCRIPTION

EXHIBIT NO.
- -----------

10.48 Technology Transfer and License Agreement
between Energy Research Corporation and
Corning Inc. dated January 20, 1997.
(confidential treatment requested for
certain portions of this document)

11 Computation of Earnings (Loss) Per
Share for the Three Months Ended
January 31, 1997 and January 31, 1996.


27 Financial Data Schedule


(b) Reports On Form 8-K

NONE


-9-
SIGNATURES
----------

Pursuant to the requirements of the Securities Exchange Act of 1934,
the Registrant has duly caused this report to be signed on its behalf
by the undersigned thereunto duly authorized.





ENERGY RESEARCH CORPORATION


/s/ Louis P. Barth
-----------------
Louis P. Barth
Senior Vice President, CFO
Treasurer/Corporate Secretary


Dated: March 14, 1997
-10-