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Net 1 UEPS Technologies, Inc. Reports Third Quarter 2016 Results


/EINPresswire.com/ -- JOHANNESBURG, SOUTH AFRICA--(Marketwired - May 05, 2016) - Net 1 UEPS Technologies, Inc. (NASDAQ: UEPS) (JSE: NT1) today released results for the third quarter of fiscal 2016.

  • Q3 2016 Revenue of $134.7 million, a constant currency increase of 20%;
  • Q3 2016 FEPS of $0.43, which includes an adverse impact of $2.1 million, or $0.045 per share, attributable to taxes;
  • Repurchase of 1,328,699 shares of Net1 common stock for approximately $12.7 million.
                                                                            
Summary Financial Metrics                                                   
                                                                            
                                           Three months ended March 31,     
                                      --------------------------------------
                                                         % change   % change
                                        2016     2015     in USD    in ZAR  
                                      -------- -------- ---------- ---------
(All figures in USD '000s except per                                        
 share data)                                                                
Revenue                                134,736  151,121      (11%)       20%
GAAP net income                         18,420   24,358      (24%)        2%
Fundamental net income (1)              19,787   26,519      (25%)        1%
GAAP earnings per share ($)               0.40     0.52      (24%)        2%
Fundamental earnings per share ($)                                          
 (1)                                      0.43     0.57      (25%)        1%
Fully-diluted shares outstanding                                            
 ('000's)                               46,430   46,739       (1%)          
Average period USD/ ZAR exchange rate    15.82    11.74        35%          
                                                                            
                                                                            
                                           Nine months ended March 31,      
                                      --------------------------------------
                                                         % change   % change
                                        2016     2015     in USD    in ZAR  
                                      -------- -------- ---------- ---------
(All figures in USD '000s except per                                        
 share data)                                                                
Revenue                                439,490  461,693       (5%)       20%
GAAP net income                         58,098   70,821      (18%)        4%
Fundamental net income (1)              65,978   80,985      (19%)        3%
GAAP earnings per share ($)               1.24     1.51      (18%)        4%
Fundamental earnings per share ($)                                          
 (1)                                      1.41     1.73      (18%)        3%
Fully-diluted shares outstanding                                            
 ('000's)                               47,074   46,907          -         -
Average period USD/ ZAR exchange rate    14.17    11.23        26%          
(1) Fundamental net income and earnings per share are non-GAAP measures and 
    are described below under "Use of Non-GAAP Measures -- Fundamental net  
    income and fundamental earnings per share." See Attachment B for a      
    reconciliation of GAAP net income to fundamental net income and earnings
    per share.                                                              
                                                                            

Factors impacting comparability of our Q3 2016 and Q3 2015 results

  • Unfavorable impact from the strengthening of the U.S. dollar against primary functional currencies: The U.S. dollar appreciated by 35% against the ZAR and 9% against the KRW during Q3 2016, which negatively impacted our reported results;
  • Continued growth in airtime revenue and transaction fees: We continued to grow our financial inclusion services offerings during Q3 2016, which has resulted in higher revenues and operating income, primarily from more sales of low-margin prepaid airtime and an increase in transaction fees;
  • Ongoing contributions from EPE and Smart Life and expansion of branch network: Our EPE and Smart Life offerings contributed to an increase in revenue in ZAR, as well as an associated increase in establishment costs for our branch network;
  • Gain on acquisition of T24: We recognized a fair value adjustment gain of $1.9 million related to the acquisition of T24. We accounted for T24 as an equity method investment prior to obtaining control and recognized a gain arising from the consolidation and purchase accounting adjustments related to the T24 acquisition;
  • Tax impact of dividends from South African subsidiary: Our income tax expense includes approximately $2.1 million related to the tax impact, including withholding taxes, resulting from further distributions from our South African subsidiary during fiscal 2016, which helped reduce the impact of a weakened ZAR on our reported cash balances. The conversion of a significant portion of our ZAR cash reserves to USD has again negatively impacted our interest income due to the material difference between ZAR and USD deposit rates; and
  • Q3 2015 results include a refund related to Korean industry-wide litigation: Our results for Q3 2015 were positively impacted by a refund of $1.7 million that had been paid several years ago in connection with industry-wide litigation that has now been finalized.

"We have made measurable strides on our international expansion initiatives over the past few months, given new ZAZOO project launches in the UK and India, becoming a certified third-party processor in Europe, conclusion of our strategic investment by the IFC, and acquisitions that will allow us to own a larger share of the value chain as we pursue opportunities globally," said Serge Belamant, Chairman and CEO of Net1. "Meanwhile in South Africa, our core new offerings such as EasyPay Everywhere, financial services and ZAZOO continue to scale. Given the building blocks we have put in place and partnerships with multinationals like IFC and MasterCard, we are confident that fiscal 2017 will be a watershed year for Net1 as it relates to building a sizeable and sustainable international business," he concluded.

"Similar to Q2, we converted a meaningful further portion of our South African cash reserves to USD in Q3, in order to limit the impact of the ongoing volatility of the ZAR," said Herman Kotze, Chief Financial Officer of Net1. "This resulted in withholding and other tax-related adjustments, as well as lower tax-effected interest income due to the differential between ZAR and USD deposit rates, of approximately $0.05 to our EPS for Q3 2016. The impact of all these distributions during the year for fiscal 2016, is estimated to have an adverse impact of $0.18 on our fundamental EPS. As a result, for fiscal 2016, we now expect fundamental earnings per share of at least $2.40 using our constant currency base of ZAR 11.43/$1 and a share count of 46.7 million shares. However, the IFC transaction, which is expected to close on May 11, 2016, will result in the issuance of 9.98 million shares. We therefore anticipate our Q4 2016 weighted average share count to be approximately 51.1 million shares (and YY for fiscal 2016?)," he concluded.

Closing of transaction with IFC parties for the issue of approximately 10 million shares for $107.7 million

All the closing conditions for the share subscription transaction with the International Finance Corporation ("IFC") and three funds managed by IFC Asset Management Company (together with IFC, the "IFC Parties"), as announced on April 11, 2016, have been met and approval of same has been received from the IFC Parties. Pursuant to the terms of the subscription agreement, the transaction is expected to close on May 11, 2016. The IFC Parties have agreed to subscribe for 9.98 million shares of our common stock at a subscription price of $10.79 per share, for total proceeds of $107.7 million. The subscription price represented a 20.6% premium over the closing price of our shares on Nasdaq on April 8, 2016 (the trading day before the agreement was concluded). The IFC Parties will have an 18% interest in our company following closing of the transaction. We will use the proceeds of the investment primarily for the expansion of our business and technological solutions in emerging markets across the globe.

Results of Operations by Segment and Liquidity

Our operating metrics will be updated and posted on our website (www.net1.com).

South African transaction processing

Segment revenue was $50.6 million in Q3 2016, down 13% compared with Q3 2015 in USD, but 18% higher on a constant currency basis. In ZAR, the increase in segment revenue and operating income was primarily due to higher EPE transaction revenue as a result of increased usage of our ATMs, more low-margin transaction fees generated from card holders using the South African National Payment System, increased inter-segment transaction processing activities, and a modest increase in the number of social welfare grants distributed. Our operating income margin for Q3 2016 and 2015 was 26% and 23%, respectively, and was higher primarily due to higher EPE revenue as a result of increased ATM transactions, an increase in inter-segment transaction processing activities, an increase in the number of beneficiaries paid in Q3 2016 and a modest increase in the margin of transaction fees generated from cardholders using the South African National Payment System, partially offset by annual salary increases granted to our South African employees.

International transaction processing

Segment revenue was $40.6 million in Q3 2016, up 6% compared with Q3 2015 in USD, and up 43% on a constant currency basis. Revenue increased in constant currency primarily due to higher transaction volume at KSNET during Q3 2016 and the inclusion of T24 from January 2016. Operating income during Q3 2016 was lower due to an increase in depreciation expenses at KSNET and ongoing ZAZOO start-up costs in the UK and India, but was partially offset by increase in revenue contribution from KSNET and a positive contribution by T24 and XeoHealth. Operating income and operating income margin for Q3 2015, was positively impacted by a refund of approximately $1.7 million that had been paid several years ago in connection with industry-wide litigation. Operating income margin for Q3 2016 and 2015 was 12% and 17%, respectively.

Financial inclusion and applied technologies

Segment revenue was $54.3 million in Q3 2016, down 19% compared with Q3 2015 in USD and up 9% on a constant currency basis. In ZAR, Financial inclusion and applied technologies revenue and operating income increased primarily due to higher prepaid airtime and other value-added services sales, and, in ZAR, an increase in inter-segment revenues, offset by fewer ad hoc terminal and card sales and lower lending service fees. Operating income for Q3 2016, was also adversely impacted by establishment costs for Smart Life and expansion of our branch network as well as an increase in inter-segment charges. Operating income margin for the Financial inclusion and applied technologies segment was 21% and 27%, respectively, during Q3 2016 and 2015, and has decreased primarily due to establishment costs for Smart Life, expansion of our branch network, annual salary increases for our South African employees and an increase in inter-segment charges.

Corporate/eliminations

Our corporate expenses have decreased primarily due to the impact of the stronger USD on goods and services procured in other currencies, primarily the ZAR, the gain related to the acquisition of T24 and lower amortization costs, partially offset by modest increases in USD denominated goods and services purchased from third parties and directors' fees.

Cash flow and liquidity

At March 31, 2016, we had cash and cash equivalents of $123.3 million, down from $117.6 million at June 30, 2015. The increase in our cash balances from June 30, 2015, was primarily due to the expansion of all of our core businesses, partially offset by the strengthening of the U.S. dollar against our primary functional currencies, repurchase of shares of our common stock, provisional tax payments, acquisitions and capital expenditures.

Excluding the impact of interest received, interest paid under our Korean debt and taxes, the increase in cash from operating activities resulted from improved trading activity during fiscal 2016. Capital expenditures for Q3 2016 and 2015 were $8.1 million and $6.3 million, respectively, and have increased primarily due to the acquisition of more payment processing terminals in South Korea and ATMs in South Africa. During Q3 2016, we acquired 1,328,699 shares of our common stock for approximately $12.7 million. In addition, we exercised our rights under the Finbond Group Limited, or Finbond, rights offer and paid approximately $8.9 million (ZAR 136.1 million) for 40,733,723 shares. We also paid approximately $1.7 million, net of cash received, for approximately 56% of T24's ordinary shares that we did not previously own.

Use of Non-GAAP Measures

US securities laws require that when we publish any non-GAAP measures, we disclose the reason for using the non-GAAP measure and provide reconciliation to the directly comparable GAAP measure. The presentation of fundamental net income and fundamental earnings per share and headline earnings per share are non-GAAP measures.

Fundamental net income and fundamental earnings per share

Fundamental net income and earnings per share is GAAP net income and earnings per share adjusted for (1) the amortization of acquisition-related intangible assets (net of deferred taxes), (2) stock-based compensation charges and (3) unusual non-recurring items, including the amortization of KSNET debt facility fees and US government investigations-related and US lawsuit expenses as well as, in fiscal 2016, a fair value gain resulting from the acquisition of T24 and costs related the IFC transaction and to acquisitions consummated or ultimately not pursued, and in fiscal 2015, a refund ( net of taxes) related to Korean industry-wide litigation that has now been finalized. Management believes that the fundamental net income and earnings per share metric enhances its own evaluation, as well as an investor's understanding, of our financial performance. Attachment B presents the reconciliation between GAAP and fundamental net income and earnings per share.

Headline earnings per share ("HEPS")

The inclusion of HEPS in this press release is a requirement of our listing on the JSE. HEPS basic and diluted is calculated using net income which has been determined based on GAAP. Accordingly, this may differ to the headline earnings per share calculation of other companies listed on the JSE as these companies may report their financial results under a different financial reporting framework, including but not limited to, International Financial Reporting Standards.

HEPS basic and diluted is calculated as GAAP net income adjusted for the profit on sale of property, plant and equipment, and in fiscal 2016, a fair value gain resulting from the acquisition of T24. Attachment C presents the reconciliation between our net income used to calculate earnings per share basic and diluted and HEPS basic and diluted and the calculation of the denominator for headline diluted earnings per share.

Conference Call

We will host a conference call to review Q3 2016 results on May 6, 2016, at 8:00 Eastern Time. To participate in the call, dial 1-855-481-5362 (US and Canada), 0808-162-4061 (U.K. only) or 0-800-200-648 (South Africa only) ten minutes prior to the start of the call. Callers should request "Net1 call" upon dial-in. The call will also be webcast on the Net1 homepage, www.net1.com. Please click on the webcast link at least ten minutes prior to the call. A webcast of the call will be available for replay on the Net1 website through May 29, 2016.

About Net1 (www.net1.com)

Net1 is a leading provider of alternative payment systems that leverage its Universal Electronic Payment System ("UEPS") or utilize its proprietary mobile technologies. The Company operates market-leading payment processors in South Africa and the Republic of Korea. Through Transact24, Net1 offers debit, credit and prepaid processing and issuing services for Visa, MasterCard and ChinaUnionPay in China and other territories across Asia-Pacific, Europe and Africa, and the United States. Through Masterpayment, Net1 provides payment processing and enables working capital financing in Europe.

UEPS permits the Company to facilitate biometrically secure, real-time electronic transaction processing to unbanked and under-banked populations of developing economies around the world in an online or offline environment. Net1's UEPS/EMV solution is interoperable with global EMV standards that seamlessly enable access to all the UEPS functionality in a traditional EMV environment. In addition to payments, UEPS can be used for banking, healthcare management, payroll, remittances, voting and identification.

Net1's mobile technologies include its proprietary mobile payments solution -- MVC, which offers secure mobile-based payments, as well as mobile banking and prepaid value-added services in developed and emerging countries. The Company intends to deploy its varied mobile solutions through its ZAZOO business unit, which is an aggregation of innovative technology companies and is based in the United Kingdom.

Net1 has a primary listing on the NASDAQ and a secondary listing on the Johannesburg Stock Exchange.

Forward-Looking Statements

This announcement contains forward-looking statements that involve known and unknown risks and uncertainties. A discussion of various factors that cause our actual results, levels of activity, performance or achievements to differ materially from those expressed in such forward-looking statements are included in our filings with the Securities and Exchange Commission. We undertake no obligation to revise any of these statements to reflect future events.

                                                                            
                       NET 1 UEPS TECHNOLOGIES, INC.                        
         Unaudited Condensed Consolidated Statements of Operations          
                                     Three months ended   Nine months ended 
                                     ------------------- -------------------
                                          March 31,           March 31,     
                                     ------------------- -------------------
                                       2016      2015      2016      2015   
                                     --------- --------- --------- ---------
                                        (In thousands,      (In thousands,  
                                       except per share    except per share 
                                            data)               data)       
                                                                            
REVENUE                              $ 134,736 $ 151,121 $ 439,490 $ 461,693
                                                                            
EXPENSE                                                                     
                                                                            
  Cost of goods sold, IT processing,                                        
   servicing and support                63,266    71,094   219,316   217,274
                                                                            
  Selling, general and                                                      
   administration                       35,998    38,001   108,007   118,122
                                                                            
  Depreciation and amortization          9,281    10,060    29,982    30,391
                                                                            
                                     --------- --------- --------- ---------
OPERATING INCOME                        26,191    31,966    82,185    95,906
                                                                            
INTEREST INCOME                          3,345     4,211    11,284    11,888
                                                                            
INTEREST EXPENSE                           852       941     2,880     3,360
                                     --------- --------- --------- ---------
                                                                            
INCOME BEFORE INCOME TAX EXPENSE        28,684    35,236    90,589   104,434
                                                                            
INCOME TAX EXPENSE                       9,816    10,305    31,306    32,156
                                     --------- --------- --------- ---------
                                                                            
NET INCOME BEFORE EARNINGS FROM                                             
 EQUITY-ACCOUNTED INVESTMENTS           18,868    24,931    59,283    72,278
                                                                            
EARNINGS FROM EQUITY-ACCOUNTED                                              
 INVESTMENTS                                 2        65       578       233
                                     --------- --------- --------- ---------
                                                                            
NET INCOME                              18,870    24,996    59,861    72,511
                                                                            
LESS NET INCOME ATTRIBUTABLE TO NON-                                        
 CONTROLLING INTEREST                      450       638     1,763     1,690
                                                                            
                                     --------- --------- --------- ---------
NET INCOME ATTRIBUTABLE TO NET1      $  18,420 $  24,358 $  58,098 $  70,821
                                     ========= ========= ========= =========
                                                                            
Net income per share, in United                                             
 States dollars                                                             
  Basic earnings attributable to                                            
   Net1 shareholders                 $    0.40 $    0.52 $    1.24 $    1.51
  Diluted earnings attributable to                                          
   Net1 shareholders                 $    0.40 $    0.52 $    1.23 $    1.51
                                                                            
                       NET 1 UEPS TECHNOLOGIES, INC.                        
              Unaudited Condensed Consolidated Balance Sheets               
                                                       Unaudited     (A)    
                                                       March 31,   June 30, 
                                                          2016       2015   
                                                       ---------- ----------
                                                       (In thousands, except
                                                            share data)     
                        ASSETS                                              
CURRENT ASSETS                                                              
  Cash and cash equivalents                            $  123,269 $  117,583
  Pre-funded social welfare grants receivable               1,560      2,306
  Accounts receivable, net of allowances of - March:                        
   $3,538; June: $1,956 (B)                               111,637    121,335
  Finance loans receivable, net of allowances of -                          
   March: $4,587; June: $4,227                             43,596     40,373
  Inventory                                                11,555     12,979
  Deferred income taxes                                     5,777      7,298
                                                       ---------- ----------
    Total current assets before settlement assets         297,394    301,874
      Settlement assets                                   484,535    661,916
                                                       ---------- ----------
        Total current assets                              781,929    963,790
PROPERTY, PLANT AND EQUIPMENT, net of accumulated                           
 depreciation of - March: $106,200; June: $94,014          56,110     52,320
EQUITY-ACCOUNTED INVESTMENTS                               11,259     14,329
GOODWILL                                                  163,338    166,437
INTANGIBLE ASSETS, net of accumulated amortization of                       
 - March: $88,760; June: $84,668                           41,870     47,124
OTHER LONG-TERM ASSETS, including reinsurance assets                        
 (B)                                                       49,299     42,430
                                                       ---------- ----------
  TOTAL ASSETS                                          1,103,805  1,286,430
                                                       ========== ==========
                                                                            
                     LIABILITIES                                            
CURRENT LIABILITIES                                                         
  Accounts payable                                         14,880     21,453
  Other payables                                           44,748     45,595
  Current portion of long-term borrowings                   8,752      8,863
  Income taxes payable                                      7,940      6,287
                                                       ---------- ----------
    Total current liabilities before settlement                             
     obligations                                           76,320     82,198
      Settlement obligations                              484,535    661,916
                                                       ---------- ----------
        Total current liabilities                         560,855    744,114
DEFERRED INCOME TAXES                                       9,407     10,564
LONG-TERM BORROWINGS                                       52,269     50,762
OTHER LONG-TERM LIABILITIES, including insurance                            
 policy liabilities                                         1,708      2,205
                                                       ---------- ----------
  TOTAL LIABILITIES                                       624,239    807,645
                                                       ---------- ----------
COMMITMENTS AND CONTINGENCIES                                               
                                                                            
                        EQUITY                                              
  COMMON STOCK                                                              
      Authorized: 200,000,000 with $0.001 par value;                        
      Issued and outstanding shares, net of treasury -                      
       March: 45,636,435; June: 46,679,565                     64         64
  PREFERRED STOCK                                                           
      Authorized shares: 50,000,000 with $0.001 par                         
       value;                                                               
      Issued and outstanding shares, net of treasury:                       
       March: -; June: -                                        -          -
  ADDITIONAL PAID-IN-CAPITAL                              224,347    213,896
  TREASURY SHARES, AT COST: March: 20,135,140; June:                        
   18,057,228                                           (238,432)  (214,520)
  ACCUMULATED OTHER COMPREHENSIVE LOSS                  (184,382)  (139,181)
  RETAINED EARNINGS                                       675,966    617,868
                                                       ---------- ----------
    TOTAL NET1 EQUITY                                     477,563    478,127
    NON-CONTROLLING INTEREST                                2,003        658
                                                       ---------- ----------
      TOTAL EQUITY                                        479,566    478,785
                                                       ---------- ----------
                                                                            
                                                       ---------- ----------
        TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY     $1,103,805 $1,286,430
                                                       ========== ==========
(A) Derived from audited financial statements                               
                                                                            
(B) We have restated amounts in our unaudited condensed consolidated balance
    sheet as at June 30, 2015. We have decreased accounts receivable, net of
    allowances and increased other long-term assets by approximately $27.4  
    million. This restatement has no impact on our previously reported      
    consolidated statement of operations, consolidated statements of        
    comprehensive income, consolidated statement of changes in equity and   
    consolidated statement of cash flows.                                   
                                                                            
                                                                            
                       NET 1 UEPS TECHNOLOGIES, INC.                        
         Unaudited Condensed Consolidated Statements of Cash Flows          
                                                                            
                                   Three months ended    Nine months ended  
                                  --------------------- --------------------
                                        March 31,            March 31,      
                                  --------------------- --------------------
                                     2016       2015       2016      2015   
                                  ---------- ---------- ---------- ---------
                                      (In thousands)       (In thousands)   
                                                                            
Cash flows from operating                                                   
 activities                                                                 
Net income                        $   18,870 $   24,996 $   59,861 $  72,511
Depreciation and amortization          9,281     10,060     29,982    30,391
Earnings from equity-accounted                                              
 investments                             (2)       (65)      (578)     (233)
Fair value adjustments               (2,387)      (449)        613     (270)
Interest payable                         343       (23)      1,697     1,276
Profit on disposal of property,                                             
 plant and equipment                    (29)       (64)      (113)     (295)
Gain on fair value of T24            (1,909)          -    (1,909)         -
Stock-based compensation charge          954        731      2,645     2,682
Facility fee amortized                    34         36        103       170
Decrease (Increase) in accounts                                             
 receivable, pre-funded social                                              
 welfare grants receivable and                                              
 finance loans receivable             15,914      3,379   (15,211)     5,534
Increase in inventory                  (340)       (26)      (495)   (2,771)
Increase (Decrease) in accounts                                             
 payable and other payables            4,009      4,735      1,563   (7,654)
Increase in taxes payable              4,479      7,465      3,444     4,113
Decrease in deferred taxes              (19)    (1,467)      (256)   (2,025)
                                  ---------- ---------- ---------- ---------
  Net cash provided by operating                                            
   activities                         49,198     49,308     81,346   103,429
                                  ---------- ---------- ---------- ---------
                                                                            
Cash flows from investing                                                   
 activities                                                                 
Capital expenditures                 (8,053)    (6,307)   (28,698)  (24,822)
Proceeds from disposal of                                                   
 property, plant and equipment           136        163        753       777
Acquisition of available for sale                                           
 securities                          (8,900)          -    (8,900)         -
Acquisition, net of cash acquired    (1,666)          -    (1,666)         -
Proceeds from sale of business             -          -          -     1,895
Other investing activities               (5)          -        (5)      (29)
Net change in settlement assets    (130,782)  (188,315)    112,047    10,283
                                  ---------- ---------- ---------- ---------
  Net cash (used in) provided by                                            
   investing activities            (149,270)  (194,459)     73,531  (11,896)
                                  ---------- ---------- ---------- ---------
                                                                            
Cash flows from financing                                                   
 activities                                                                 
Acquisition of treasury stock       (12,726)          -   (23,912)   (9,151)
Proceeds from issue of common                                               
 stock                                     -        791      3,762     1,780
Long-term borrowings utilized              -        798          -     2,976
Repayment of long-term borrowings        676          -      2,107  (14,128)
Sale of equity to non-controlling                                           
 interest                                  -          -          -     1,407
Dividends paid to non-controlling                                           
 interest                                  -    (1,024)          -   (1,024)
Net change in settlement                                                    
 obligations                         130,782    188,315  (112,047)  (10,283)
                                  ---------- ---------- ---------- ---------
  Net cash provided by (used in)                                            
   financing activities              118,732    188,880  (130,090)  (28,423)
                                  ---------- ---------- ---------- ---------
                                                                            
Effect of exchange rate changes                                             
 on cash                               3,192    (3,708)   (19,101)  (10,780)
                                  ---------- ---------- ---------- ---------
Net increase in cash and cash                                               
 equivalents                          21,852     40,021      5,686    52,330
Cash and cash equivalents -                                                 
 beginning of period                 101,417     70,981    117,583    58,672
                                  ---------- ---------- ---------- ---------
Cash and cash equivalents - end                                             
 of period                        $  123,269 $  111,002 $  123,269 $ 111,002
                                  ========== ========== ========== =========
                                                                            
                                                                            
Net 1 UEPS Technologies, Inc.                                               
                                                                            
Attachment A                                                                
                                                                            
Operating segment revenue, operating income and operating margin:           
                                                                            
Three months ended March 31, 2016 and 2015 and December 31, 2015            
                                                                            
                                                                  Change -  
                                                                  constant  
                                                      Change -    exchange  
                                                      actual      rate (1)  
                                                    ----------- ------------
                                                           Q3'              
                                                      Q3   16     Q3        
                                                     '16   vs    '16  Q3 '16
Key segmental data, in $                             vs     Q2   vs     vs  
 '000,                    Q3 '16   Q3 '15   Q2 '16  Q3'15  '16  Q3'15 Q2 '16
                         -------- -------- -------- ----- ----- ----- ------
Revenue:                                                                    
South African                                                               
 transaction processing   $50,594  $57,999  $52,764 (13%)  (4%)   18%     7%
International                                                               
 transaction processing    40,588   38,311   40,836    6%  (1%)   43%    11%
Financial inclusion and                                                     
 applied technologies      54,286   66,830   65,686 (19%) (17%)    9%   (7%)
                         -------- -------- --------                         
  Subtotal: Operating                                                       
   segments               145,468  163,140  159,286 (11%)  (9%)   20%     2%
  Intersegment                                                              
   eliminations          (10,732) (12,019)  (9,005) (11%)   19%   20%    34%
                         -------- -------- --------                         
    Consolidated revenue $134,736 $151,121 $150,281 (11%) (10%)   20%     0%
                         ======== ======== ========                         
                                                                            
Operating income (loss):                                                    
South African                                                               
 transaction processing   $13,133  $13,218  $12,080  (1%)    9%   34%    22%
International                                                               
 transaction processing     4,813    6,579    4,240 (27%)   14%  (1%)    27%
Financial inclusion and                                                     
 applied technologies      11,469   17,906   13,519 (36%) (15%) (14%)   (5%)
                         -------- -------- --------                         
  Subtotal: Operating                                                       
   segments                29,415   37,703   29,839 (22%)  (1%)    5%    10%
  Corporate/Eliminations  (3,224)  (5,737)  (5,060) (44%) (36%) (24%)  (29%)
                         -------- -------- --------                         
    Consolidated                                                            
     operating income     $26,191  $31,966  $24,779 (18%)    6%   10%    18%
                         ======== ======== ========                         
                                                                            
Operating income margin                                                     
 (%)                                                                        
South African                                                               
 transaction processing       26%      23%      23%                         
International                                                               
 transaction processing       12%      17%      10%                         
Financial inclusion and                                                     
 applied technologies         21%      27%      21%                         
  Consolidated operating                                                    
   margin                     19%      21%      16%                         
(1) This information shows what the change in these items would have been if
    the USD/ ZAR exchange rate that prevailed during the Q3 2016 also       
    prevailed during Q3 2015 and Q2 2016.                                   
                                                                            
                                                                            
Nine months ended March 31, 2016 and 2015                                   
                                                                            
                                                                   Change - 
                                                                   constant 
                                                         Change -  exchange 
                                                          actual   rate (1) 
                                                         -------- ----------
Key segmental data, in '000, except                      F2016 vs  F2016 vs 
 margins                                F2016    F2015    F2015     F2015   
                                       -------- -------- -------- ----------
Revenue:                                                                    
South African transaction processing   $158,997  176,678    (10%)        14%
International transaction processing    122,653  121,981       1%        27%
Financial inclusion and applied                                             
 technologies                           187,332  199,558     (6%)        18%
                                       -------- --------                    
  Subtotal: Operating segments          468,982  498,217     (6%)        19%
  Intersegment eliminations            (29,492) (36,524)    (19%)         2%
                                       -------- --------                    
    Consolidated revenue               $439,490  461,693     (5%)        20%
                                       ======== ========                    
                                                                            
Operating income:                                                           
South African transaction processing    $38,724   39,740     (3%)        23%
International transaction processing     15,596   19,671    (21%)         0%
Financial inclusion and applied                                             
 technologies                            41,542   53,340    (22%)       (2%)
                                       -------- --------                    
  Subtotal: Operating segments           95,862  112,751    (15%)         7%
  Corporate/Eliminations               (13,677) (16,845)    (19%)         2%
                                       -------- --------                    
    Consolidated operating income       $82,185   95,906    (14%)         8%
                                       ======== ========                    
                                                                            
Operating income margin (%)                                                 
South African transaction processing        24%      22%                    
International transaction processing        13%      16%                    
Financial inclusion and applied                                             
 technologies                               22%      27%                    
  Overall operating margin                  19%      21%                    
(1) This information shows what the change in these items would have been if
    the USD/ ZAR exchange rate that prevailed during the year to date of    
    fiscal 2016 also prevailed during the year to date of fiscal 2015.      
                                                                            
                                                                            
Net 1 UEPS Technologies, Inc.                                               
                                                                            
Attachment B                                                                
                                                                            
Reconciliation of GAAP net income and earnings per share, basic, to         
fundamental net income and earnings per share, basic:                       
                                                                            
Three months ended March 31, 2016 and 2015                                  
                                                                            
                                        EPS,                                
                       Net income      basic       Net income    EPS, basic 
                        (USD'000)      (USD)       (ZAR'000)        (ZAR)   
                     --------------- --------- ----------------- -----------
                      2016    2015   2016 2015   2016     2015   2016  2015 
                     ------- ------- ---- ---- -------- -------- ----- -----
                                                                            
GAAP                 18,420  24,358  0.40 0.52 291,377  285,520  6.29  6.13 
                                                                            
  Gain resulting                                                            
   from acquisition                                                         
   of T24            (1,909)       -           (30,198)        -            
  Intangible asset                                                          
   amortization, net   1,743   2,743             27,586   32,164            
  Stock-based                                                               
   compensation                                                             
   charge                954     731             15,091    8,584            
  Transaction costs      545       -              8,621        -            
  Facility fees for                                                         
   KSNET debt             34      36                538      423            
  Refund related to                                                         
   litigation                                                               
   finalized in                                                             
   Korea, net              - (1,354)                  - (15,899)            
  US government                                                             
   investigations-                                                          
   related and US                                                           
   lawsuit expenses        -       5                  -       59            
                     ---------------           -----------------            
    Fundamental      19,787  26,519  0.43 0.57 313,015  310,851  6.75  6.68 
                     ===============           =================            
                                                                            
                                                                            
Nine months ended March 31, 2016 and 2015                                   
                                                                            
                                        EPS,                                
                       Net income      basic       Net income    EPS, basic 
                        (USD'000)      (USD)       (ZAR'000)        (ZAR)   
                     --------------- --------- ----------------- -----------
                      2016    2015   2016 2015   2016     2015   2016  2015 
                     ------- ------- ---- ---- -------- -------- ----- -----
                                                                            
GAAP                 58,098  70,821  1.24 1.51 823,150  794,973  17.59 17.00
                                                                            
  Intangible asset                                                          
   amortization, net   6,182   8,525             87,588   95,694            
  Stock-based                                                               
   compensation                                                             
   charge              2,645   2,682             37,475   30,106            
  Gain resulting                                                            
   from acquisition                                                         
   of T24            (1,909)       -           (27,047)        -            
  Transaction costs      726       -             10,286        -            
  US government                                                             
   investigations-                                                          
   related and US                                                           
   lawsuit expenses      133     141              1,884    1,583            
  Facility fees for                                                         
   KSNET debt            103     170              1,459    1,908            
  Refund related to                                                         
   litigation                                                               
   finalized in                                                             
   Korea, net              - (1,354)                  - (15,199)            
                     ---------------           -----------------            
    Fundamental      65,978  80,985  1.41 1.73 934,795  909,065  19.98 19.44
                     ===============           =================            
                                                                            
                                                                            
Net 1 UEPS Technologies, Inc.                                               
                                                                            
Attachment C                                                                
                                                                            
Reconciliation of net income used to calculate earnings per share basic and 
diluted and headline earnings per share basic and diluted:                  
                                                                            
Three months ended March 31, 2016 and 2015                                  
                                                                            
                                                             2016     2015  
                                                           -------- --------
                                                                            
Net income (USD'000)                                         18,420   24,358
Adjustments:                                                                
  Gain resulting from acquisition of T24                    (1,909)        -
  Profit on sale of property, plant and equipment              (29)     (64)
  Tax effects on above                                            8       18
                                                                            
                                                           -------- --------
Net income used to calculate headline earnings (USD'000)     16,490   24,312
                                                           ======== ========
                                                                            
Weighted average number of shares used to calculate net                     
 income per share basic earnings and headline earnings per                  
 share basic earnings ('000)                                 46,341   46,561
                                                                            
Weighted average number of shares used to calculate net                     
 income per share diluted earnings and headline earnings                    
 per share diluted earnings ('000)                           46,430   46,739
                                                                            
Headline earnings per share:                                                
  Basic, in USD                                                0.36     0.52
  Diluted, in USD                                              0.36     0.52
                                                                            
                                                                            
Nine months ended March 31, 2016 and 2015                                   
                                                             2016     2015  
                                                           -------- --------
                                                                            
Net income (USD'000)                                         58,098   70,821
Adjustments:                                                                
  Gain resulting from acquisition of T24                    (1,909)        -
  Profit on sale of property, plant and equipment             (113)    (295)
  Tax effects on above                                           32       83
                                                                            
                                                           -------- --------
Net income used to calculate headline earnings (USD'000)     56,108   70,609
                                                           ======== ========
                                                                            
Weighted average number of shares used to calculate net                     
 income per share basic earnings and headline earnings per                  
 share basic earnings ('000)                                 46,786   46,770
                                                                            
Weighted average number of shares used to calculate net                     
 income per share diluted earnings and headline earnings                    
 per share diluted earnings ('000)                           47,074   46,907
                                                                            
Headline earnings per share:                                                
  Basic, in USD                                                1.20     1.51
  Diluted, in USD                                              1.19     1.51
                                                                            
                                                                            
Calculation of the denominator for headline diluted earnings per share      
                                          Q3 '16   Q3 '15   F2016    F2015  
                                         -------- -------- -------- --------
                                                                            
  Basic weighted-average common shares                                      
   outstanding and unvested restricted                                      
   shares expected to vest under GAAP      46,341   46,561   46,786   46,770
    Effect of dilutive securities under                                     
     GAAP                                      89      178      288      137
                                         -------- -------- -------- --------
      Denominator for headline diluted                                      
       earnings per share                  46,430   46,739   47,074   46,907
                                         ======== ======== ======== ========
                                                                            

Weighted average number of shares used to calculate headline earnings per share diluted represent the denominator for basic weighted-average common shares outstanding and unvested restricted shares expected to vest plus the effect of dilutive securities under GAAP. We use this number of fully-diluted shares outstanding to calculate headline earnings per share diluted because we do not use the two-class method to calculate headline earnings per share diluted.

Investor Relations Contact:
Dhruv Chopra
Head of Investor Relations
Phone: +1 917-767-6722
Email: dchopra@net1.com


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