Document Security Systems, Inc. Reports 4th Quarter and 2009 Year End Financial Results

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Document Security Systems, Inc. Reports 4th Quarter and 2009 Year End Financial Results

- 4th Quarter Sales Revenue increased 78% - 4th Quarter Gross Profit increases 40% - 4th Quarter Net Loss decreases 47% - 2009 Sales Revenue increased 49% - 2009 Operating Expenses decrease 31% - 2009 Net loss decreases 52%

ROCHESTER, N.Y., March 24 -- Document Security Systems, Inc. (NYSE AMEX: DMC; "DSS"), a leader in patented protection against counterfeiting and unauthorized copying, scanning and photo imaging, reported results for the fourth quarter and year ended December 31, 2009.   Management will host a teleconference and web cast today at 4:30 pm ET to discuss the results with the investment community:

  Investor Dial-in (Toll Free): (877) 407-9210

  Investor Dial-In (International): (201) 689-8049

  Live Web Cast: http://www.investorcalendar.com/IC/CEPage.asp?ID=156727

  4th Quarter and 2009 Year-End Results

  Fourth Quarter Financial Highlights

  --  Sales of $2.3 million increased 78% compared to the fourth quarter of
      2008.
  --  Operating expenses decreased by 21% compared to the fourth quarter of
      2008.
  --  Net Loss decreased by 47% to $1.1 million compared to $2.1 million in
      the fourth quarter of 2008.
  --  Net loss per share of $(0.07) compared to $(0.15) in the fourth
      quarter of 2008.
  --  Adjusted EBITDA. (See Reconciliation of GAAP to Non-GAAP Financial
      Measures table) loss of $189,000 as compared to a loss of $857,000 in
      the fourth quarter of 2008.
  --  Improved balance sheet from refinancing of $3.9 million of short-term
      debt to $2.0 million of equity and $1.9 million of long-term debt.

  2009 Financial Highlights

  --  Sales of $9.9 million increased 49% compared to 2008.
  --  Gross profit of $3.7 million compared to $3.6 million in 2008, an
      increase of 1%.
  --  Operating expenses decreased by 31% compared to 2008.
  --  Net Loss decreased by 52% to $4.0 million compared to a net loss of
      $8.3 million in 2008.
  --  Net loss per share of $(0.27) compared to $(0.59) in 2008.
  --  Adjusted EBITDA. (See Reconciliation of GAAP to Non-GAAP Financial
      Measures table) loss of $1,527,000 as compared to a loss of $2,119,000
      in 2008.

Robert Fagenson, Chairman of the Board of Document Security Systems, stated: "As we entered 2009, our goals included expanding our sales and product offerings, leveraging our expanded production capacity to attract major end-user customers, continuing to streamline our cost structure and seeking strategic acquisitions.  As we enter 2010, believe we have achieved many of those goals.  Our recent purchase of Premier Packaging in February 2010 offers significant opportunity to expand use of our technology and positions us in the brand packaging protection market.  Furthermore, during the fourth quarter of 2009, we successfully refinanced and converted $3.9 million of short-term debt to equity or longer term debt on more favorable terms significantly improving our balance sheet and working capital position."

Document Security System's CEO Patrick White said, "Despite a difficult economic environment for our business partners and licensee's we still continued to grow and strengthen our business.   Our valuable intellectual property holdings continued to grow and show value which further advanced our position in the anti-counterfeiting market that has resulted in wins with well known customers during the year.   During 2009, we initiated our entrance into the brand packaging market that culminated in the acquisition of Premier Packaging in February 2010, commenced the divestiture of our Legalstore.com division, strengthened our relationship with a key licensee, and achieved sales successes with several large consumer product companies.   Due to these accomplishments along with our lower cost structure the company is well positioned in 2010 and beyond."

About Document Security Systems, Inc.

Document Security Systems is a world leader in the development of optical deterrent technologies that help prevent counterfeiting and brand fraud from the use of the most advanced scanners, copiers and imaging systems in the market. The company's patented and patent-pending technologies protect valuable documents and printed products from counterfeiters and identity thieves. Document Security Systems' customers, which include international governments, major corporations and world financial institutions, use its covert and overt technologies to protect a number of applications including, but not limited to, currency, vital records, brand protection, ID Cards, internet commerce, passports and gift certificates. Document Security Systems' strategy is to become the world's leading producer of cutting-edge security technologies for paper, plastic and electronically generated printed assets.

More information about Document Security Systems, Inc can be found at http://www.documentsecurity.com and http://www.plasticprintingprofessionals.com, http://www.protectedpaper.com, http://www.dpirochester.com, and http://www.premiercustompkg.com.

Safe Harbor Statement

The statements contained in this press release that are not purely historical are forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended and Section 21E of the Securities Exchange Act of 1934, as amended, and are intended to be covered by the safe harbors created thereby. These forward-looking statements include, but are not limited to, statements regarding expectations for future financial performance, potential sales from new and existing customers, expected benefits from the Company's cost cutting efforts, the potential sale of Legalstore.com, and/or statements preceded by, followed by or that include the words "believes," "could," "expects," "anticipates," "estimates," "intends," "plans," "projects," "seeks," or similar expressions. all of which involve uncertainty and risk. Many of these risks and uncertainties are discussed in the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2009 filed with the Securities and Exchange Commission (the "SEC"), and in any subsequent reports filed with the SEC, all of which are available at the SEC's website at http://www.sec.gov. It is possible the company's future financial performance may differ from expectations due to a variety of factors including, but not limited to, the risks referred to above, and changes in economic and business conditions in the world, increased competitive activity, achieving sales levels to fulfill revenue expectations, consolidation among its competitors and customers, technology advancements, unexpected costs and charges, adequate funding for plans, changes in interest and foreign exchange rates, regulatory and other approvals and failure to implement all plans, for whatever reason. It is not possible to foresee or identify all such factors. Any forward-looking statements in this report are based on current conditions; expected future developments and other factors it believes are appropriate in the circumstances. Prospective investors are cautioned that such statements are not a guarantee of future performance and actual results or developments may differ materially from those projected. The company makes no commitment to update any forward-looking statement included herein, or disclose any facts, events or circumstances that may affect the accuracy of any forward-looking statement.

  TABLES FOLLOW.

              DOCUMENT SECURITY SYSTEMS, INC. AND SUBSIDIARIES
                  Consolidated Statements of Operations

                                             Three Months Ended
                                 -----------------------------------------
                                 December 31,     December 31,      %
                                    2009             2008        Change
                                 ------------     ------------ ------------
  Revenue
     Security and commercial
      printing                    $2,168,000         $966,000       124%
     Technology license
      royalties and digital
      solutions                      165,000          220,000       -25%
     Legal products                        -          127,000      -100%
                                 ------------     ------------ ------------
      Total Revenue                2,333,000        1,313,000        78%

  Costs of revenue
    Security and commercial
     printing                      1,517,000          635,000       139%
    Digital solutions                  4,000            4,000         0%
    Legal products                         -           94,000      -100%
                                 ------------     ------------ ------------
      Total cost of revenue        1,521,000          733,000       108%

  Gross profit
    Security and commercial
     printing                        651,000          331,000        97%
    Technology license
     royalties                       161,000          216,000       -25%
    Legal products                         -           33,000      -100%
                                 ------------     ------------ ------------
      Total gross profit             812,000          580,000        40%
                                          35%              44%      -21%

  Operating Expenses
      General and administrative
       compensation                  915,000          708,000        29%
      Professional Fees              105,000          116,000        -9%
      Sales and marketing             66,000           63,000         5%
      Research and development        68,000          111,000       -39%
      Other                          331,000          434,000       -24%
                                 ------------     ------------ ------------
      Total selling, general and
       administrative              1,485,000        1,432,000         4%

      Depreciation and
       amortization                   32,000           42,000       -24%
      Stock based payments           146,000          241,000       -39%
      Impairment of patent
       defense costs and other
       intangible assets                   -          505,000         0%
      Amortization of intangibles    371,000          367,000         1%
                                 ------------     ------------ ------------
      Total other operating
       expenses                      549,000        1,155,000       -52%

  Total Operating Expenses         2,034,000        2,587,000       -21%

  Other income (expense):
      Interest income                      -                -
      Gain/(Loss) on foreign
       currency transactions           5,000          (42,000)     -112%
      Interest expense               (52,000)         (49,000)        6%
      Amortizaton of note
       discount                      (61,000)                         0%
      Loss on sale of patent
       assets                              -                -         0%
      Other income                   442,000                -         0%
      Income tax                      (5,000)          (5,000)        0%
      Other expense- equity
       based payments               (224,000)               -         0%
                                 ------------     ------------ ------------
  Total other income (loss),
   net                               105,000          (96,000)     -209%

  Net loss                       $(1,117,000)     $(2,103,000)      -47%
                                 ============     ============ ============

  Net loss per share, basic
   and diluted                         (0.07)           (0.15)      -50%
                                 ============     ============ ============

  Weighted average common
   shares outstanding, basic
   and diluted                    15,276,109       14,364,473         6%
                                 ============     ============ ============

                                                   Year Ended
                                 ------------------------------------------
                                 December 31,     December 31,      %
                                    2009             2008         Change
                                 ------------     ------------ ------------
  Revenue
     Security and commercial
      printing                    $8,773,000      $4,386,000        100%
     Technology license
      royalties and digital
      solutions                      783,000       1,647,000        -52%
     Legal products                  355,000         610,000        -42%
                                 ------------     ------------ ------------
      Total Revenue                9,911,000       6,643,000         49%

  Costs of revenue
    Security and commercial
     printing                      6,063,000       2,663,000        128%
    Digital solutions                 14,000          14,000          0%
    Legal products                   179,000         352,000        -49%
                                 ------------     ------------ ------------
      Total cost of revenue        6,256,000       3,029,000        107%

  Gross profit
    Security and commercial
     printing                      2,710,000       1,723,000         57%
    Technology license
     royalties                       769,000       1,633,000        -53%
    Legal products                   176,000         258,000        -32%
                                 ------------     ------------ ------------
      Total gross profit           3,655,000       3,614,000          1%
                                          37%             54%       -32%

  Operating Expenses
      General and administrative
       compensation                3,638,000       2,966,000         23%
      Professional Fees              539,000         896,000        -40%
      Sales and marketing            154,000         340,000        -55%
      Research and development       292,000         432,000        -32%
      Other                        1,187,000       1,316,000        -10%
                                 ------------     ------------ ------------
      Total selling, general and
       administrative              5,810,000       5,950,000         -2%

      Depreciation and amortization  148,000         167,000        -11%
      Stock based payments            68,000       1,747,000        -96%
      Impairment of patent
       defense costs and
       other intangible assets             -         797,000
      Amortization of
       intangibles                 1,342,000       1,972,000        -32%
                                 ------------     ------------ ------------
      Total other operating
       expenses                    1,558,000       4,683,000        -67%

  Total Operating Expenses         7,368,000      10,633,000        -31%

  Other income (expense):
      Interest income                 18,000           1,000       1700%
      Gain/(Loss) on foreign
       currency transactions          15,000         (59,000)      -125%
      Interest expense              (259,000)       (136,000)        90%
      Amortizaton of note
       discount                     (250,000)         (8,000)      3025%
      Loss on sale of patent
       assets                              -      (1,170,000)      -100%
      Other income                   442,000         126,000        251%
      Income tax                     (19,000)        (19,000)         0%
      Other expense-equity
       based payments               (224,000)              -          0%
                                 ------------     ------------ ------------
  Total other income (loss),
   net                              (277,000)     (1,265,000)       -78%
                                 ------------     ------------ ------------

  Net loss                       $(3,990,000)    $(8,285,000)       -52%
                                 ============     ============ ============

  Net loss per share, basic
   and diluted                         (0.27)          (0.59)       -54%
                                 ============    ============ ============

  Weighted average common
   shares outstanding,
   basic and diluted              14,700,453      14,002,034          5%
                                 ============    ============ ============

                  DOCUMENT SECURITY SYSTEMS, INC.  AND SUBSIDIARIES
                            Consolidated Balance Sheets
                                As of December 31,
                                     
                                     2009                      2008
                               -----------               -----------
  ASSETS

  Current assets:
    Cash and cash equivalents    $448,895                   $87,820
    Restricted cash                     -                   131,004
    Accounts receivable,
     net of allowance of 
     $66,000 ($50,000-2008)     1,143,939                 1,284,208
    Inventory                     184,174                   359,034
    Loans to employees                  -                    67,781
    Prepaid expenses and
     other current assets          91,310                    75,066
                               -----------               -----------
        Total current assets    1,868,318                 2,004,913

  Fixed assets, net             1,286,226                 1,517,357
  Other assets                    305,507                   264,529
  Investment                      350,000                         -
  Goodwill                      1,315,721                 1,396,734
  Other intangible assets,
   net                          1,588,969                 2,873,789
                               -----------               -----------
  Total assets                 $6,714,741                $8,057,322
                               ===========               ===========

  LIABILITIES AND STOCKHOLDERS' EQUITY

  Current liabilities:
    Accounts payable           $1,673,901                $1,411,942
    Accrued expenses & other
     current liabilities          909,432                 1,312,745
    Deferred revenue &
     customer deposits             25,163                    30,193
    Short-term debt, net
     of unamortized
     discount of $247,000 -
     2008                               -                   652,511
    Current portion of
     capital lease obligations     78,167                    78,367
                               -----------               -----------
        Total current
         liabilities            2,686,663                 3,485,758

  Revolving notes from
   related parties                583,000                 2,283,000
  Long term debt, net of
   unamortized discount
   of $420,000 ($0 -2008)         954,616                         -
  Capital lease obligations       182,424                   210,365
  Deferred tax liability           70,830                    51,878

  Stockholders' equity
     Common stock, $.02 par
      value; 200,000,000 shares
      authorized, 16,397,887 shares
      issued and outstanding
      (14,369,764 in 2008)
      (325,000 subscribed in
      2008)                       327,957                   287,395
     Additional paid-in
      capital                  38,399,033                35,538,695
     Common stock subscriptions
      receivable                        -                (1,300,000)
     Accumulated deficit      (36,489,782)              (32,499,769)
                               -----------               -----------
        Total stockholders'
         equity                 2,237,208                 2,026,321
                               -----------               -----------
  Total liabilities and
   stockholders' equity        $6,714,741                $8,057,322
                               ===========               ===========

                DOCUMENT SECURITY SYSTEMS, INC. AND SUBSIDIARIES
                    Consolidated Statements of Cash Flows
                      For the Years Ended December 31,

                                          2009             2008
                                       -----------      -----------

  Cash flows from operating
   activities:
      Net loss                         $(3,990,013)     $(8,285,142)
      Adjustments to reconcile net
       loss to net cash used by
        operating activities:
       Depreciation and amortization     1,661,522        2,288,061
       Stock based compensation             67,709        1,747,368
       Stock based payments for legal
        settlements                        115,101                -
       Warrants issuable for
        registration rights penalty        109,464                -
       Impairment of patent defense
        costs and other intangible
        assets                                   -          797,143
       Amortization of note discount       250,102            8,227
       Gain on deconsolidation of
        division                           (25,755)
       Loss of sale of patent assets             -        1,169,947
       Decrease in restricted cash for
        foreign currency loss                    -           46,341
    (Increase) decrease in assets:
         Accounts receivable               109,108          209,399
         Inventory                          73,849          (32,342)
         Prepaid expenses and other
          assets                           (81,547)         (36,653)
    Increase (decrease) in
     liabilities:
         Accounts payable                  276,070           31,096
         Accrued expenses and other
          liabilities                     (155,681)         383,884
         Deferred revenue and customer
          deposits                          (5,030)        (718,100)
                                       -----------      -----------
  Net cash used by operating
   activities                           (1,595,101)      (2,390,771)

  Cash flows from investing
   activities:
      Purchase of fixed assets             (62,522)        (334,800)
      Decrease in restricted cash          131,004                -
      Acquisition of business                    -       (1,082,537)
      Proceeds from the sale of patent
       assets                                    -          500,000
      Purchase of other intangible
       assets                             (176,083)      (1,348,666)
                                       -----------      -----------
  Net cash used by investing
   activities                             (107,601)      (2,266,003)

  Cash flows from financing activities:
      Borrowing on revolving note-
       related parties                   1,030,000        1,983,000
      Repayment on revolving note-
       related parties                    (730,000)               -
      Borrowings on short-term credit
       facility                                  -          500,000
      Repayment on short-term credit
       facility                                  -         (500,000)
      Borrowings on short- term debt             -          900,000
      Payments on short-term debt         (900,000)               -
      Borrowings on long-term debt         575,000                -
      Borrowings on long-term
       convertible notes                   800,000                -
      Payments of capital lease
       obligations                         (86,124)         (86,037)
      Issuance of common stock, net      1,374,901        1,205,163
                                       -----------      -----------
  Net cash provided by financing
   activities                            2,063,777        4,002,126

  Net increase (decrease) in cash
   and cash equivalents                    361,075         (654,648)
  Cash and cash equivalents
   beginning of period                      87,820          742,468
                                       -----------      -----------

  Cash and cash equivalents end of
   period                                 $448,895          $87,820
                                       ===========      ===========

  Adjusted EBITDA:  Non-GAAP Financial Performance Measure

               DOCUMENT SECURITY SYSTEMS, INC. AND SUBSIDIARIES

                               Adjusted EBITDA

                                            Three Months Ended
                            ------------------------------------------------

                             December 31,        December 31,
                                2009                2008            % Change
                            -------------       -------------       --------

  Net Loss                    $(1,117,000)       $(2,103,000)          -47%
  Add back:
      Depreciation                 69,000             79,000           -13%
      Amortization of
       Intangibles                371,000            367,000             1%
      Stock based payments        370,000            241,000            54%
      Impairment of
       patent defense
       costs and other
       intangible assets                -            505,000          -100%
      Loss on sale of
       patent assets                    -                  -             0%
      Interest Income                   -                  -             0%
      Interest Expense             52,000             41,000            27%
      Amortization of
       bond discount               61,000              8,000           663%
      Income Taxes                  5,000              5,000             0%
                                                                       ---

  Adjusted EBITDA                (189,000)          (857,000)          -78%
                                 ========           ========           ===

  Adjusted EBITDA
   loss per share,
   basic and diluted                (0.01)             (0.09)          -87%
                                    =====              =====           ===

  Weighted average
   common shares
   outstanding,
   basic and diluted           15,276,109         14,364,473            6%
                               ==========         ==========           ===

                                                Year Ended
                              ---------------------------------------------

                              December 31,          December 31,      %
                                  2009                  2008        Change
                              -------------       -------------     -------

  Net Loss                      $(3,990,000)        $(8,284,000)     -52%
  Add back:
      Depreciation                  319,000             316,000        1%
      Amortization
       of Intangibles             1,342,000           1,972,000      -32%
      Stock based payments          292,000           1,747,000      -83%
      Impairment of patent
       defense costs and
       other intangible assets            -             797,000     -100%
      Loss on sale
       of patent assets                   -           1,170,000     -100%
      Interest Income               (18,000)             (1,000)    1700%
      Interest Expense              259,000             145,000       79%
      Amortization
       of bond discount             250,000
      Income Taxes                   19,000              19,000        0%
                                                                     ---

  Adjusted EBITDA                (1,527,000)         (2,119,000)     -28%
                                 ==========          ==========      ===

  Adjusted EBITDA loss
   per share, basic and
   diluted                            (0.10)              (0.15)     -31%
                                      =====               =====      ===

  Weighted average
   common shares
   outstanding,
   basic and diluted             14,700,453          14,002,034        5%
                                 ==========          ==========      ===

The Company uses Adjusted EBITDA as a non-GAAP financial performance measurement. Adjusted EBITDA is calculated by adding back to net income (loss) interest, income taxes, depreciation and amortization expense as further adjusted to add back stock-based compensation expense and non-recurring items. Adjusted EBITDA is provided to investors to supplement the results of operations reported in accordance with GAAP. Management believes Adjusted EBITDA is useful to help investors analyze the operating trends of the business before and after the adoption of ASC 718 and to assess the relative underlying performance of businesses with different capital and tax structures. Management believes that Adjusted EBITDA provides an additional tool for investors to use in comparing its financial results with other companies in the industry, many of which also use Adjusted EBITDA in their communications to investors. By excluding non-cash charges such as amortization, depreciation and stock-based compensation, as well as non-operating charges for interest and income taxes, investors can evaluate the Company's operations and its ability to generate cash flows from operations and can compare its results on a more consistent basis to the results of other companies in the industry. Management also uses Adjusted EBITDA to evaluate potential acquisitions, establish internal budgets and goals, and evaluate performance of its business units and management.

Document Security Systems considers Adjusted EBITDA to be an important indicator of the Company's operational strength and performance of its business and a useful measure of the Company's historical and prospective operating trends. However, there are significant limitations to the use of Adjusted EBITDA since it excludes interest income and expense and income taxes, all of which impact the Company's profitability and operating cash flows, as well as depreciation, amortization and stock based compensation. Document Security Systems believes that these limitations are compensated by clearly identifying the difference between the two measures. Consequently, Adjusted EBITDA should not be considered in isolation or as a substitute for net income (loss) presented in accordance with GAAP. Adjusted EBITDA as defined by the Company may not be comparable with similarly named measures provided by other entities.

  For information contact:

  Contact: Jody Janson
  Company: Document Security Systems, Inc.
  Title: Shareholder Relations
  Voice: 585-232-5440
  Email: ir@documentsecurity.com

Source: Document Security Systems, Inc.
   

CONTACT:  Jody Janson, Document Security Systems, Inc., Shareholder
Relations, +1-585-232-5440, ir@documentsecurity.com

Web Site:  http://www.documentsecurity.com/

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