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Opta Minerals Inc. Reports Third Quarter Results for Fiscal 2015


/EINPresswire.com/ -- WATERDOWN, ONTARIO -- (Marketwired) -- 11/11/15 -- Opta Minerals Inc. (TSX: OPM), today announced results for the three and nine months ended September 30, 2015. All figures are reported in U.S. dollars and are in accordance with International Financial Reporting Standards (IFRS), except where otherwise noted.



                            3 months      3 months
                               ended         ended
                            Sept 30,      Sept 30,     Increase
                                2015          2014   (Decrease)            %

Revenue                $      28,784 $      35,879 $     (7,095)      -19.8%
Gross Profit                   4,269         5,275       (1,006)      -19.1%
                               14.8%         14.7%         0.1%
EBITDA(1)                      3,205         2,242          963        43.0%
EBIT(2)                        1,815           432        1,383       320.1%
Income (Loss)                    686           519          167        32.2%
EPS                    $        0.04 $        0.03 $       0.01



                           9 months       9 months
                              ended          ended
                           Sept 30,       Sept 30,     Increase
                               2015           2014   (Decrease)            %

Revenue                $     87,915  $     105,667 $    (17,752)      -16.8%
Gross Profit                 11,730         16,683       (4,953)      -29.7%
                              13.3%          15.8%        -2.5%
EBITDA(1)                     4,606          7,663       (3,057)      -39.9%
EBIT(2)                         356          2,763       (2,407)      -87.1%
Income (Loss)                (4,342)           992       (5,334)     -537.7%
EPS                    $      (0.24) $        0.05 $      (0.29)

(1) EBITDA is a non-IFRS measure: refer to Footnotes
(2) EBIT is a non-IFRS measure; refer to Footnotes

Bernhard Rumbold, Interim President and CEO of Opta Minerals, noted, "The Company continues with restructuring the business and we have seen improvements from our efforts. We are continuing to work at closing unprofitable locations, reducing costs, simplifying operations and improving the balance sheet by reducing inventory thereby improving liquidity. We are striving to have our restructuring work substantially complete by the end of the year.

Markets remain soft but slightly better than the first half of the year. We will continue to invest in people and capital within Steel and Magnesium and within segments of Industrial Minerals, such as garnet, where we believe we have a competitive advantage and can earn superior returns.

We continue to pursue strategic alternatives for the Company. We will be holding off on the recruitment of a permanent CEO until this matter is closed."

Operational and Financial Highlights:


--  On a consolidated basis revenues for the quarter have fallen 19.8% from
    $35.9 million to $28.8 million. On a year to date basis revenues have
    fallen 16.8% from $105.7 million to $87.9 million. Excluding the effects
    of exchange rate movements in the Canadian dollar and Euro against the
    U.S. dollar, revenues have fallen in the quarter and year to date 8.4%
    and 7.4%, respectively. The balance of the shortfall is primarily due to
    lower volumes sold to existing customers due to a general market
    slowdown in the steel industry and in other markets we serve. Excluding
    the current quarter foreign exchange gain and the comparative prior year
    quarter foreign exchange loss, adjusted EBIT would be similar.
--  Third quarter revenue in the Steel and Magnesium segment decreased 15.5%
    from the comparable quarter in 2014. On a year to date basis revenues
    have decreased 11.3% over the comparable period in 2014. Excluding the
    effects of exchange rate movements, revenues have fallen 9.2% and 6.9%
    versus the previous quarter and year to date, respectively. The Steel
    and Magnesium segment continues to be impacted by a slow down in the
    steel industry affecting our throughput to customers.
--  The Industrial Minerals segment revenue decreased approximately 26.2% in
    the quarter and 24.2% year to date. The decline is partially due to
    restructuring as we eliminate locations and product lines that do not
    provide an adequate return and partially due to the exchange rate
    movements noted earlier. The Company remains focused on its
    restructuring efforts along with focused growth in key areas of the
    business such as garnet.
--  Gross profit includes charges of approximately $422 in the quarter and
    $1.2 million year to date for inventory reserves and expected
    remediation costs related to the closure of facilities and the
    liquidation of certain inventories. Excluding these costs, gross margins
    are 16.3% for the quarter and 14.7% for the year to date, respectively.
    Margins have also been impacted by lower sales prices to liquidate
    inventory and lower volumes affecting plant utilization.
--  Selling, general and administrative expenses (SGA) were $3,308 or 11.5%
    as a percent of revenues, compared to $4,132 or 11.5% of revenues in the
    prior year quarter. On a year to date basis SGA is $11,454 or 13.0% of
    revenues compared to $12,738 or 12.1% for the comparable period in 2014.
    Year to date SGA includes severance and other costs related to
    restructuring as well as other one time items totaling approximately
    $1.1 million. Excluding these items, SGA is 11.7% for the year. SGA is
    impacted by the strengthening US dollar with corporate costs primarily
    in Canadian dollars and cost reductions which have occurred during the
    year. The Company is targeting 10% SGA as a percent of revenues.
--  Results include non-cash foreign exchange gains of $991 in the current
    quarter compared to foreign exchange losses of $416 in the prior year
    comparative quarter. Foreign exchange gains were $526 on a year to date
    basis as compared to $781 in losses in the previous year. These were
    driven by fluctuations in the US dollar against both the Canadian dollar
    and Euro.
--  Working capital, excluding the reclassification of long-term borrowings
    of $23.5 million, at September 30, 2015 amounted to $17.8 million and
    total assets were $97.2 million, as compared to $21.8 million and $117.7
    million, respectively, at December 31, 2014. Working capital is
    considerably lower than December 31, 2014 driven by the Company's
    efforts to significantly lower inventories.
--  Long-term borrowings of $23.5 million have been reclassified to current
    borrowings as a result of the default of certain financial covenants
    stipulated under the Company's credit agreement. Subsequent to September
    30, 2015, the Company obtained a waiver in respect of the covenant
    default from the syndicate of banks. As consideration for the waiver the
    Company is to comply with certain additional financial covenants. The
    syndicate of banks again extended the maturity date of the revolving
    credit facility from October 2, 2015 to November 30, 2015.
--  The Company will require the continued support from its current
    financial lenders and, effective December 1, 2015, Opta Minerals will
    require a further extension of its revolving term credit facility and an
    additional waiver of financial covenants, if breached, or an alternative
    source of financing. Failure to meet financial covenants or repay the
    revolving credit facility on maturity would constitute an event of
    default under the credit agreement, unless the lenders agree to a waiver
    or further amendment. The Company believes that it will comply with the
    additional financial covenants and that an extension is likely, but
    there can be no assurance that it will be provided or that alternative
    sources of financing on terms favourable to the Company could be
    obtained. The limited extension of the revolving term credit facility to
    November 30, 2015 has required the inclusion of additional disclosure in
    the Company's interim condensed consolidated financial statements as at
    and for the three and nine-month periods ended September 30, 2015.
--  The debt to equity ratio at September 30, 2015 was 0.89 to 1.00, and at
    December 31, 2014 was 1.00 to 1.00.

For further details, please refer to the Company's interim condensed consolidated financial statements and related Management's Discussion and Analysis.

Opta Minerals is a vertically integrated provider of custom process solutions and industrial mineral products used primarily in the steel, foundry, loose abrasive cleaning, water-jet cutting and municipal water filtration industries. The Company has production and / or distribution facilities in Ontario, Quebec, Saskatchewan, Louisiana, South Carolina, Virginia, Maryland, Indiana, Michigan, New York, Texas, Florida, Ohio, Idaho, France, Slovakia and Germany.

FOOTNOTES:

Earnings before income taxes and interest ("EBIT"); and earnings before interest, income taxes, depreciation and amortization ("EBITDA") as defined below, are both non-IFRS earnings measures that do not have standardized measures prescribed by IFRS, and therefore may not be comparable to similar measures presented by other publicly traded companies.



                                        For the three       For the nine
                                        Months Ended        Months Ended
                                           Sept 30            Sept 30
                                          2015     2014      2015      2014
                                             $        $         $         $

Income (Loss) for the Period               686      519    (4,342)      992
Finance Expense                            873    1,035     3,565     2,783
Income Tax Expense (Recovery)              256   (1,122)    1,133    (1,012)
Depreciation and Amortization            1,253    1,515     3,804     4,499
Property, Plant and Equipment Write-
 down                                        -      180       495       180
Fair Value Adjustments to Contingent
 Consideration                             137      115       (49)      221

EBITDA(1)                                3,205    2,242     4,606     7,663
Subtract:
Depreciation and Amortization            1,253    1,515     3,804     4,499
Property, Plant and Equipment Write-
 down                                        -      180       495       180
Fair Value Adjustments to Contingent
 Consideration                             137      115       (49)      221

EBIT(2)                                  1,815      432       356     2,763

----------------------------------------------------------------------------

Notes

(1) The term "EBITDA" refers to earnings before deducting finance expense,
income taxes, depreciation and amortization. The Company believes that
EBITDA is useful supplemental information as it provides an indication of
the results generated by the Company's main business activities prior to
taking into consideration how those activities are financed and taxed and
also prior to taking into consideration non-cash asset depreciation and
amortization. EBITDA is not a recognized measure under International Finance
Reporting Standards (IFRS), and accordingly, investors are cautioned that
EBITDA should not be construed as an alternative to net earnings or loss
determined in accordance with IFRS as an indicator of the financial
performance of the Company or as a measure of the Company's liquidity and
cash flows. The Company's method of calculating EBITDA may differ from other
issuers and accordingly, EBITDA may not be comparable to similar measures
presented by other issuers.

(2) The term "EBIT" refers to earnings before income taxes and finance
expense. The Company believes that EBIT is useful supplemental information
as it provides an indication of the results generated by the Company's main
business activities prior to taking into consideration how those activities
are financed or taxed. EBIT is a non-IFRS earnings measure that does not
have standardized measures prescribed by IFRS, and therefore may not be
comparable to similar measures presented by other publicly traded companies.

Certain statements in this release constitute forward-looking statements within the meaning of applicable securities laws. Forward-looking statements in this press release include, without limitation, statements relating to: the Company's restructuring activities and the anticipated benefits to be derived therefrom; the expected timing for the completion of the Company's restructuring activities; and proposed investments in people and capital within the Steel and Magnesium Group and certain segments of the Infrastructure Group. Wherever possible, words such as "may", 'would", "could", "should", "will", "anticipate", "believe", "plan", "expect", "intend", "estimate", "aim", "endeavour", "seek", "predict", "potential" and similar expressions have been used to identify these forward-looking statements. These statements reflect management's current beliefs with respect to future events and are based on information currently available to management of the Company. Forward-looking statements involve significant risks, uncertainties and assumptions. Many factors could cause the Company's actual results, performance or achievements to be materially different from any future results, performance or achievements that may be expressed or implied by such forward-looking statements, including, without limitation: the impact of general economic conditions; the impact of specific industry conditions; the inability of the Company to successfully integrate recently acquired businesses or to achieve the anticipated benefits from such acquisitions; the risk of unexpected costs or liabilities relating to acquisitions; currency fluctuations and exchange rate

risks; risks associated with foreign operations; governmental and environmental regulation; competition from other industry participants; cancellations of or the failure to renew purchase orders; production and delivery issues; quality, pricing and availability of raw materials; mining risks; and the other risks identified in the Company's Annual Information Form and other public filings (copies of which may be obtained at www.sedar.com). Should one or more of these risks or uncertainties materialize, or should assumptions underlying the forward-looking statements prove incorrect, actual results, performance or achievements may vary materially from those expressed or implied by this press release. These factors should be considered carefully and reader should not place undue reliance on the forward-looking statements. Although any forward-looking statements contained in this press release are based upon what management currently believes to be reasonable assumptions, the Company cannot assure readers that actual results, performance or achievements will be consistent with these forward-looking statements, and management's assumptions may prove to be incorrect. These forward-looking statements are made as of the date of this press release and, other than as required by law, the Company does not intend, and does not assume any obligation, to update or revise these forward-looking statements, whether as a result of new information, future events or otherwise.



Opta Minerals Inc.

Interim Condensed Consolidated Balance Sheets
As At September 30, 2015 and December 31, 2014
(Unaudited)
Expressed in Thousands of US Dollars (except per share amounts and number
 of shares)

                                             September 30,     December 31,
                                                      2015             2014
----------------------------------------------------------------------------
----------------------------------------------------------------------------

Assets
Current
  Cash and cash equivalents                $         1,626  $         2,170
  Trade receivables, other receivables and
   prepayments                                      18,153           20,236
  Inventories                                       25,432           34,486
  Income taxes receivable                              907              996
----------------------------------------------------------------------------
                                                    46,118           57,888
----------------------------------------------------------------------------
Property, Plant and Equipment                       18,676           21,926
----------------------------------------------------------------------------
Intangible Assets                                   23,829           26,827
----------------------------------------------------------------------------
Goodwill                                             8,574            9,447
----------------------------------------------------------------------------
Deferred Income Tax Assets                               -            1,645
----------------------------------------------------------------------------
                                           $        97,197  $       117,733
----------------------------------------------------------------------------
----------------------------------------------------------------------------

Liabilities
Current
  Trade and other payables                 $        11,814  $        17,216
  Borrowings                                        38,072           17,492
  Derivative financial instruments                     390                -
  Provisions                                           839              772
  Other liabilities                                    245              492
  Income taxes payable                                 456              136
----------------------------------------------------------------------------
                                                    51,816           36,108
----------------------------------------------------------------------------
Borrowings                                             148           30,103
----------------------------------------------------------------------------
Derivative Financial Instruments                         -              285
----------------------------------------------------------------------------
Provisions                                             572              447
----------------------------------------------------------------------------
Other Liabilities                                       21              242
----------------------------------------------------------------------------
Deferred Income Tax Liabilities                      1,841            3,040
----------------------------------------------------------------------------
                                                    54,398           70,225
----------------------------------------------------------------------------
Equity Attributable to the Shareholders of
 the Company
Capital Stock
  Authorized without limit as to number -
    Preference shares (without par value)
    Common shares
  Issued -
    18,129,566 common shares (December 31,
     2014 - 18,125,164)                             17,911           17,905
----------------------------------------------------------------------------
Contributed Surplus                                  4,839            4,696
----------------------------------------------------------------------------
Accumulated Other Comprehensive Loss                (2,007)          (1,491)
----------------------------------------------------------------------------
Retained Earnings                                   22,056           26,398
----------------------------------------------------------------------------
                                                    42,799           47,508
----------------------------------------------------------------------------
                                           $        97,197  $       117,733
----------------------------------------------------------------------------
----------------------------------------------------------------------------


Opta Minerals Inc.

Interim Condensed Consolidated Statements of Income (Loss)
For the Three Months Ended September 30, 2015 and 2014
(Unaudited)
Expressed in Thousands of US Dollars (except per share amounts)

                                             September 30,    September 30,
                                                      2015             2014
----------------------------------------------------------------------------
----------------------------------------------------------------------------

Revenue                                    $        28,784  $        35,879

Cost of Goods Sold                                  24,515           30,604
----------------------------------------------------------------------------

Gross Profit                                         4,269            5,275
----------------------------------------------------------------------------

Expenses

  Selling, general and administrative                3,308            4,132
  Property, plant and equipment write-
   downs                                                 -              180
  Fair value adjustments to contingent
   consideration                                       137              115
  Foreign exchange (gain) loss                        (991)             416
----------------------------------------------------------------------------
                                                     2,454            4,843
----------------------------------------------------------------------------

IncomeBefore Finance Expense and Income
 Taxes                                               1,815              432

Finance expense                                        873            1,035
----------------------------------------------------------------------------

Income (Loss) Before Income Taxes                      942             (603)

Income tax expense (recovery)                          256           (1,122)
----------------------------------------------------------------------------

Incomefor the Period Attributable to the
 Shareholders of the Company               $           686  $           519
----------------------------------------------------------------------------
----------------------------------------------------------------------------

Earnings per share for the period - basic
 and diluted                               $          0.04  $          0.03
----------------------------------------------------------------------------
----------------------------------------------------------------------------


Opta Minerals Inc.

Interim Condensed Consolidated Statements of (Loss) Income
For the Nine Months Ended September 30, 2015 and 2014
(Unaudited)
Expressed in Thousands of US Dollars (except per share amounts)

                                             September 30,    September 30,
                                                      2015             2014
----------------------------------------------------------------------------
----------------------------------------------------------------------------

Revenue                                    $        87,915  $       105,667

Cost of Goods Sold                                  76,185           88,984
----------------------------------------------------------------------------

Gross Profit                                        11,730           16,683
----------------------------------------------------------------------------

Expenses

  Selling, general and administrative               11,454           12,738
  Property, plant and equipment write-
   downs                                               495              180
  Fair value adjustments to contingent
   consideration                                       (49)             221
  Foreign exchange (gain) loss                        (526)             781
----------------------------------------------------------------------------
                                                    11,374           13,920
----------------------------------------------------------------------------

IncomeBefore Finance Expense and Income
 Taxes                                                 356            2,763

Finance expense                                      3,565            2,783
----------------------------------------------------------------------------

Loss Before Income Taxes                            (3,209)             (20)

Income tax expense (recovery)                        1,133           (1,012)
----------------------------------------------------------------------------

Income (Loss)for the Period Attributable
 to the Shareholders of the Company        $        (4,342) $           992
----------------------------------------------------------------------------
----------------------------------------------------------------------------

Earnings (Loss) per share for the period -
 basic and diluted                         $         (0.24) $          0.05
----------------------------------------------------------------------------
----------------------------------------------------------------------------


Opta Minerals Inc.

Interim Condensed Consolidated Statements of Comprehensive Income (Loss)
For the Three Months Ended September 30, 2015 and 2014
(Unaudited)
Expressed in Thousands of US Dollars

                                              September 30,   September 30,
                                                       2015            2014
----------------------------------------------------------------------------
----------------------------------------------------------------------------

Income for the Period Attributable to the
 Shareholders of the Company               $            686 $           519

Other Comprehensive Income (Loss), net of
 income taxes

Items that may be reclassified
 subsequently to profit or loss

  Unrealized gain (loss) on translation of
   foreign operations                                    16            (607)
  Unrealized gain on derivative financial
   instruments designated as cash flow
   hedges                                                 4              46
  Ineffective portion of derivative
   financial instruments                                 44               -
----------------------------------------------------------------------------
  Other comprehensive income (loss), net
   of income taxes                                       64            (561)
----------------------------------------------------------------------------

Comprehensive Income (Loss) Attributable
 to the Shareholders of the Company        $            750 $           (42)
----------------------------------------------------------------------------
----------------------------------------------------------------------------


Opta Minerals Inc.

Interim Condensed Consolidated Statements of Comprehensive (Loss) Income
For the Nine Months Ended September 30, 2014 and 2013
(Unaudited)
Expressed in Thousands of US Dollars

                                              September 30,    September 30,
                                                       2015             2014
----------------------------------------------------------------------------
----------------------------------------------------------------------------

Income (Loss) for the Period Attributable
 to the Shareholders of the Company        $        (4,342) $            992

Other Comprehensive (Loss) Income, net of
 income taxes

  Items that may be reclassified
   subsequently to profit or loss

  Unrealized loss on translation of
   foreign operations                                 (726)            (460)
  Unrealized (loss) gain on derivative
   financial instruments designated as
   cash flow hedges                                   (125)               12
  Ineffective portion of derivative
   financial instruments                                335                -
----------------------------------------------------------------------------
  Other comprehensive loss, net of income
   taxes                                              (516)            (448)
----------------------------------------------------------------------------

Comprehensive (Loss) Income Attributable
 to the Shareholders of the Company        $        (4,858) $            544
----------------------------------------------------------------------------
----------------------------------------------------------------------------


Opta Minerals Inc.

Interim Condensed Consolidated Statements of Changes in Equity
For the Nine Months Ended September 30, 2015 and 2014
(Unaudited)
Expressed in Thousands of US Dollars (except per share amounts and number of
 shares)

                                                   Contributed
                        Number of                    Surplus -
                         Shares -                       Share-     AOCI(i) -
                          Capital       Capital          based     Cash Flow
                            Stock         Stock       Payments         Hedge
----------------------------------------------------------------------------
----------------------------------------------------------------------------

At January 1, 2015     18,125,164 $      17,905 $        4,696 $       (210)
----------------------------------------------------------------------------
Comprehensive Loss
Loss for the period             -             -              -             -
Unrealized loss on
 translation of
 foreign operations             -             -              -             -
Unrealized loss on
 derivative
 financial
 instruments
 designated as cash
 flow hedges                    -             -              -         (125)
Ineffective portion
 of derivative
 financial
 instruments                    -             -              -           335
----------------------------------------------------------------------------
Total Comprehensive
 (Loss) Income                  -             -              -           210
----------------------------------------------------------------------------

Transactions with
 Shareholders
Employee share
 purchase plan              4,402             6              -             -
Share-based payment
 expense                        -             -            143             -
----------------------------------------------------------------------------
Total Transactions
 with Shareholders          4,402             6            143             -
----------------------------------------------------------------------------
At September 30,
 2015                  18,129,566 $      17,911 $        4,839 $           -
----------------------------------------------------------------------------
----------------------------------------------------------------------------

----------------------------------------------------------------------------
At January 1, 2014     18,111,247 $      17,882 $        4,358 $       (230)
----------------------------------------------------------------------------
Comprehensive Income
 (Loss)
Income for the
 period                         -             -              -             -
Unrealized gain on
 translation of
 foreign operations             -             -              -             -
Unrealized loss on
 derivative
 financial
 instruments
 designated as cash
 flow hedges                    -             -              -            12
----------------------------------------------------------------------------
Total Comprehensive
 Income (Loss)                  -             -              -            12
----------------------------------------------------------------------------

Transactions with
 Shareholders
Employee share
 purchase plan             11,140            18              -             -
Share-based payment
 expense                        -             -            280             -
----------------------------------------------------------------------------
Total Transactions
 with Shareholders         11,140            18            280             -
----------------------------------------------------------------------------
At September 30,
 2014                  18,122,387 $      17,900 $        4,638 $       (218)
----------------------------------------------------------------------------
----------------------------------------------------------------------------



Opta Minerals Inc.

Interim Condensed Consolidated Statements of Changes in Equity
For the Nine Months Ended September 30, 2015 and 2014
(Unaudited)
Expressed in Thousands of US Dollars (except per share amounts and
 number of shares)

                           AOCI(i) -
                             Foreign
                            Currency
                         Translation        Retained           Total
                             Reserve        Earnings          Equity
--------------------------------------------------------------------
--------------------------------------------------------------------

At January 1, 2015   $       (1,281) $        26,398 $        47,508
--------------------------------------------------------------------
Comprehensive Loss
Loss for the period                -         (4,342)         (4,342)
Unrealized loss on
 translation of
 foreign operations            (726)               -           (726)
Unrealized loss on
 derivative
 financial
 instruments
 designated as cash
 flow hedges                       -               -           (125)
Ineffective portion
 of derivative
 financial
 instruments                       -               -             335
--------------------------------------------------------------------
Total Comprehensive
 (Loss) Income                 (726)         (4,342)         (4,858)
--------------------------------------------------------------------

Transactions with
 Shareholders
Employee share
 purchase plan                     -               -               6
Share-based payment
 expense                           -               -             143
--------------------------------------------------------------------
Total Transactions
 with Shareholders                 -               -             149
--------------------------------------------------------------------
At September 30,
 2015                $       (2,007) $        22,056 $        42,799
--------------------------------------------------------------------
--------------------------------------------------------------------

--------------------------------------------------------------------
At January 1, 2014   $         (632) $        28,280 $        49,658
--------------------------------------------------------------------
Comprehensive Income
 (Loss)
Income for the
 period                            -             992             992
Unrealized gain on
 translation of
 foreign operations            (460)               -           (460)
Unrealized loss on
 derivative
 financial
 instruments
 designated as cash
 flow hedges                       -               -              12
--------------------------------------------------------------------
Total Comprehensive
 Income (Loss)                 (460)             992             544
--------------------------------------------------------------------

Transactions with
 Shareholders
Employee share
 purchase plan                     -               -              18
Share-based payment
 expense                           -               -             280
--------------------------------------------------------------------
Total Transactions
 with Shareholders                 -               -             298
--------------------------------------------------------------------
At September 30,
 2014                $       (1,092) $        29,272 $        50,500
--------------------------------------------------------------------
--------------------------------------------------------------------

(i)AOCI - Accumulated Other Comprehensive Income


Opta Minerals Inc.

Interim Condensed Consolidated Statements of Cash Flows
For the Nine Months Ended September 30, 2015 and 2014
(Unaudited)
Expressed in Thousands of US Dollars (except per share amounts and number
 of shares)

                                             September 30,    September 30,
                                                      2015             2014
----------------------------------------------------------------------------
----------------------------------------------------------------------------

Cash Provided by (Used in) -
  Operating Activities
    Income (loss) for the period           $        (4,342) $           992

    Items not affecting cash:
      Depreciation of property, plant and
       equipment                                     2,299            2,827
      Amortization of intangible assets              1,505            1,672
      Property, plant and equipment write-
       down                                            495              180
      Share-based payment expense                      143              280
      Loss (gain) on disposal of property,
       plant and equipment                              (4)              51
      Fair value adjustments to contingent
       consideration                                   (49)             221
      Non-cash interest charges                        920                -
      Deferred income taxes                            553           (1,220)
----------------------------------------------------------------------------
                                                     1,520            5,003
    Changes in non-cash working capital
      Trade receivables, other receivables
       and prepayments                                 698           (7,631)
      Inventories                                    7,383            7,112
      Trade and other payables                      (4,554)           1,445
      Provisions                                       225              140
      Income taxes receivable (payable)                443             (437)
----------------------------------------------------------------------------
                                                     5,715            5,632
----------------------------------------------------------------------------
  Financing Activities
    Proceeds from issuance of common
     shares - net of issuance costs                      6               18
    Repayment of borrowings                         (4,713)          (3,379)
    Repayment of finance lease liabilities            (267)            (247)
----------------------------------------------------------------------------
                                                    (4,974)          (3,608)
----------------------------------------------------------------------------
  Investing Activities
    Additions to property, plant and
     equipment                                        (905)          (1,804)
    Proceeds on disposal of property,
     plant and equipment                               115               25
    Additions to intangible assets                     (42)             (56)
    Additional contingent consideration
     paid on acquisitions                             (393)            (260)
----------------------------------------------------------------------------
                                                    (1,225)          (2,095)
----------------------------------------------------------------------------

Effect of Foreign Exchange Loss on Cash
 and Cash Equivalents                                  (60)            (106)
----------------------------------------------------------------------------

Net Decrease in Cash and Cash Equivalents             (544)            (177)

Cash and Cash Equivalents
  Beginning of Period                                2,170            4,084
----------------------------------------------------------------------------
  End of Period                            $         1,626  $         3,907
----------------------------------------------------------------------------
----------------------------------------------------------------------------


Opta Minerals Inc.

Interim Segmented Information
For the Three Months Ended September 30, 2015 and 2014
(Unaudited)
Expressed in Thousands of US Dollars

                                  Three Months Ended September 30,2015
----------------------------------------------------------------------------

                              Steel and  Industrial
                              Magnesium    Minerals   Corporate       Total
----------------------------------------------------------------------------

External revenue by market
Canada                       $    2,860  $    2,409  $        -  $    5,269
US                               12,979       4,660           -      17,639
Europe                            2,282       2,105           -       4,387
Other                                87       1,402           -       1,489
----------------------------------------------------------------------------
Total revenue from external
 customers                       18,208      10,576           -      28,784
----------------------------------------------------------------------------
Segment income (loss) before
 corporate expenses,
 property, fair value
 adjustments to contingent
 consideration, finance
 expense and income taxes         3,405      (1,229)          -       2,176
Fair value adjustments to
 contingent consideration          (137)          -           -        (137)
Corporate expenses and
 foreign exchange gain
 (loss)                               -           -        (224)       (224)
----------------------------------------------------------------------------
Segment income (loss) before
 finance expense and income
 taxes                            3,268      (1,229)       (224)      1,815
Finance expense                       -           -           -        (873)
Income tax expense                    -           -           -        (256)
----------------------------------------------------------------------------

Income for the period                 -           -           -         686
----------------------------------------------------------------------------
Depreciation of property,
 plant and equipment                460         267          28         755
----------------------------------------------------------------------------
Amortization of intangible
 assets                             476           4          18         498
----------------------------------------------------------------------------
Expenditures on property,
 plant and equipment         $      217  $      224  $        -  $      441
----------------------------------------------------------------------------


Opta Minerals Inc.

Interim Segmented Information
For the Nine Months Ended September 30, 2015 and 2014
(Unaudited)
Expressed in Thousands of US Dollars
                                  Nine Months Ended September 30, 2015
----------------------------------------------------------------------------

                               Steel and Industrial
                               Magnesium   Minerals   Corporate       Total
----------------------------------------------------------------------------
External revenue by market
Canada                       $     8,938 $    7,274  $        -  $   16,212
US                                37,450     14,919           -      52,369
Europe                             7,010      6,506           -      13,516
Other                                256      5,562           -       5,818
----------------------------------------------------------------------------
Total revenue from external
 customers                        53,654     34,261           -      87,915
Segment income (loss) before
 corporate expenses,
 property, plant and
 equipment write-downs, fair
 value adjustments to
 contingent consideration,
 finance expense and income
 taxes                             7,074     (3,085)          -       3,989
Property, plant and
 equipment write-downs                 -       (495)          -        (495)
Fair value adjustments to
 contingent consideration             49          -           -          49
Corporate expenses and
 foreign exchange gain
 (loss)                                -          -      (3,187)     (3,187)
----------------------------------------------------------------------------
Segment income (loss) before
 finance expense and income
 taxes                             7,123     (3,580)     (3,187)        356
Finance expense                        -          -           -      (3,565)
Income tax expense                     -          -           -      (1,133)
----------------------------------------------------------------------------
Loss for the period                    -          -           -      (4,342)
----------------------------------------------------------------------------
Total assets as at September
 30, 2015                         57,280     37,960       1,957      97,197
----------------------------------------------------------------------------
Depreciation of property,
 plant and equipment               1,399        808          92       2,299
----------------------------------------------------------------------------
Amortization of intangible
 assets                            1,443          4          58       1,505
----------------------------------------------------------------------------
Goodwill and intangible
 assets as at September 30,
 2015                             32,327          -          76      32,403
----------------------------------------------------------------------------
Expenditures on property,
 plant and equipment         $       375 $      517  $       13  $      905
----------------------------------------------------------------------------


Opta Minerals Inc.

Interim Segmented Information
For the Three Months Ended September 30, 2015 and 2014
(Unaudited)
Expressed in Thousands of US Dollars

                                 Three Months Ended September 30, 2014
----------------------------------------------------------------------------

                              Steel and  Industrial
                              Magnesium    Minerals   Corporate       Total
----------------------------------------------------------------------------

External revenue by market
Canada                       $    3,733  $    3,032  $        -  $    6,765
US                               14,885       6,818           -      21,703
Europe                            2,911       2,637           -       5,548
Other                                23       1,840           -       1,863
----------------------------------------------------------------------------
Total revenue from external
 customers                       21,552      14,327           -      35,879
----------------------------------------------------------------------------
Segment income (loss) before
 corporate expenses,
 property, plant and
 equipment write-downs, fair
 value adjustments to
 contingent consideration,
 finance expense and income
 taxes                            2,948        (974)          -       1,974
Property, plant and
 equipment write-downs                -        (180)          -        (180)
Fair value adjustments to
 contingent consideration          (115)          -           -        (115)
Corporate expenses and
 foreign exchange gain
 (loss)                               -           -      (1,247)     (1,247)
----------------------------------------------------------------------------
Segment income (loss) before
 finance expense and income
 taxes                            2,833      (1,154)     (1,247)        432
Finance expense                       -           -           -      (1,035)
Income tax recovery                   -           -           -       1,122
----------------------------------------------------------------------------
Income for the period                 -           -           -         519
----------------------------------------------------------------------------
Depreciation of property,
 plant and equipment                488         430          42         960
----------------------------------------------------------------------------
Amortization of intangible
 assets                             535           -          20         555
----------------------------------------------------------------------------
Expenditures on property,
 plant and equipment         $      627  $      145  $       71  $      843
----------------------------------------------------------------------------


Opta Minerals Inc.

Interim Segmented Information
For the Nine Months Ended September 30, 2015 and 2014
(Unaudited)
Expressed in Thousands of US Dollars

                                  Nine Months Ended September 30, 2014
----------------------------------------------------------------------------

                              Steel and  Industrial
                              Magnesium    Minerals   Corporate       Total
----------------------------------------------------------------------------

External revenue by market
Canada                       $   10,822  $    8,401  $        -  $   19,223
US                               39,794      21,650           -      61,444
Europe                            9,854       8,960           -      18,814
Other                                25       6,161           -       6,186
----------------------------------------------------------------------------
Total revenue from external
 customers                       60,495      45,172           -     105,667
----------------------------------------------------------------------------
Segment income (loss) before
 corporate expenses,
 property, plant and
 equipment write-downs, fair
 value adjustments to
 contingent consideration,
 finance expense and income
 taxes                            8,434        (270)          -       8,164
Property, plant and
 equipment write-downs                -        (180)          -        (180)
Fair value adjustments to
 contingent consideration          (221)          -           -        (221)
Corporate expenses and
 foreign exchange gain
 (loss)                               -           -      (5,000)     (5,000)
----------------------------------------------------------------------------
Segment income (loss) before
 finance expense and income
 taxes                            8,213        (450)     (5,000)      2,763
Finance expense                       -           -           -      (2,783)
Income tax expense                    -           -           -       1,012
----------------------------------------------------------------------------
Income for the period                 -           -           -         992
----------------------------------------------------------------------------
Total assets as at September
 30, 2014                        69,544      50,877       4,423     124,844
----------------------------------------------------------------------------
Depreciation of property,
 plant and equipment              1,372       1,332         123       2,827
----------------------------------------------------------------------------
Amortization of intangible
 assets                           1,613           1          58       1,672
----------------------------------------------------------------------------
Goodwill and intangible
 assets as at September 30,
 2014                            37,903         617         112      38,632
----------------------------------------------------------------------------
Expenditures on property,
 plant and equipment         $    1,455  $      272  $       77  $    1,804
----------------------------------------------------------------------------

Contacts:
Opta Minerals Inc.
Bernhard Rumbold
Interim President and Chief Executive Officer

Opta Minerals Inc.
Peter Fryters
Chief Financial Officer and Treasurer
905-689-7361 ext. 405
investor_relations@optaminerals.com
www.optaminerals.com


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