0000950123-95-002212.txt : 19950824 0000950123-95-002212.hdr.sgml : 19950824 ACCESSION NUMBER: 0000950123-95-002212 CONFORMED SUBMISSION TYPE: 10QSB PUBLIC DOCUMENT COUNT: 3 CONFORMED PERIOD OF REPORT: 19950630 FILED AS OF DATE: 19950810 SROS: NONE FILER: COMPANY DATA: COMPANY CONFORMED NAME: FIRST MONTAUK FINANCIAL CORP CENTRAL INDEX KEY: 0000083125 STANDARD INDUSTRIAL CLASSIFICATION: 6211 IRS NUMBER: 221737915 STATE OF INCORPORATION: NJ FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 10QSB SEC ACT: 1934 Act SEC FILE NUMBER: 000-06729 FILM NUMBER: 95560565 BUSINESS ADDRESS: STREET 1: 328 NEWMAN SPRINGS RD STREET 2: PKWY 109 OFFICE CTR CITY: RED BANK STATE: NJ ZIP: 07701 BUSINESS PHONE: 9088424700 MAIL ADDRESS: STREET 1: PKWY 109 OFFICE CTR STREET 2: 328 NEWMAN SPRINGS RD CITY: RED BANK STATE: NJ ZIP: 07701 FORMER COMPANY: FORMER CONFORMED NAME: MCC PRESIDENTIAL INC DATE OF NAME CHANGE: 19871203 FORMER COMPANY: FORMER CONFORMED NAME: RENAULT WINERY INC DATE OF NAME CHANGE: 19740725 FORMER COMPANY: FORMER CONFORMED NAME: PRESIDENTIAL APARTMENTS INC DATE OF NAME CHANGE: 19740327 10QSB 1 FIRST MONTAUK FINANCIAL CORP. - FORM 10-QSB 1 SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 --------------------- FORM 10-QSB /X/ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended June 30, 1995 ------------------------------------------------ OR / / TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to -------------------- -------------------- Commission File No. 0-6729 ------ FIRST MONTAUK FINANCIAL CORP. -------------------------------------------------------------------------------- (Exact name of registrant as specified in its charter) New Jersey 22-1737915 -------------------------------------------------------------------------------- (State or other jurisdiction of (I.R.S. Employer incorporation or organization) Identification Number) Parkway 109 Office Center, 328 Newman Springs Rd., Red Bank, NJ 07701 -------------------------------------------------------------------------------- (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code: (908) 842-4700 ---------------------------- -------------------------------------------------------------------------------- Former name, former address and former fiscal year, if changed since last report. Indicate by check mark whether the Registrant (l) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes X No ----- ----- 8,004,206 Common Shares, no par value were outstanding as of August 4, 1995. Page 1 of 13 2 FIRST MONTAUK FINANCIAL CORP. FORM 10-QSB JUNE 30, 1995 INDEX
Page ---- PART I. FINANCIAL INFORMATION: Item 1. Financial Statements Consolidated Statement of Financial Condition as of June 30, 1995 and December 31, 1994 ..................................................... 3 Consolidated Statement of Income for the Three Months ended June 30, 1995 and 1994 and Six months ended June 30, 1995 and 1994 .................................................. 4 Consolidated Statement of Cash Flows for the Six Months ended June 30, 1995 and 1994 ...................................................... 5-6 Notes to Financial Statements ................................................................ 7-8 Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations .................................................. 9-11 PART II. OTHER INFORMATION: Item 5. Other Information...................................................................... 12 Item 6. Exhibits and Reports on Form 8-K....................................................... 12 Signatures ..................................................................................... 13
2 3 FIRST MONTAUK FINANCIAL CORP. AND ITS SUBSIDIARIES CONSOLIDATED STATEMENT OF FINANCIAL CONDITION June 30, December 31, ASSETS 1995 1994 ---- ---- Cash and cash equivalents $ 792,185 $ 673,951 Securities owned, at market 5,261,513 4,917,218 Commissions receivable 279,020 132,967 Due from clearing firm 73,348 - Employee and broker receivables 450,550 514,267 Fixed assets-net 608,736 553,947 Prepaid expenses and other assets 144,106 79,368 Due from officers 153,048 151,154 Deferred tax asset 59,395 59,395 ---------- ---------- Total assets $7,821,901 $7,082,267 ========== ========== LIABILITIES AND STOCKHOLDERS' EQUITY Due to clearing organization $ - $2,279,250 Securities sold, but not yet purchased, at market 2,027,819 454,982 Loan payable-bank 60,511 73,478 Commissions payable 1,149,856 752,196 Accounts payable 619,427 325,949 Income taxes payable 225,700 25,279 Other liabilities 369,005 155,411 ---------- ---------- Total liabilities 4,452,318 4,066,545 ---------- ---------- Commitments and contingencies (See Notes) Stockholders' equity Preferred Stock, 5,000,000 shares authorized, $.10 par value, no shares issued and outstanding - - Common Stock, no par value, 15,000,000 shares authorized, 8,014,190 and 8,112,406 shares issued and outstanding, respectively 3,296,027 3,296,027 Additional paid-in capital 424,206 427,021 Less: Treasury stock-98,200 shares, at cost (80,488) - Accumulated deficit (270,162) (707,326) ---------- ---------- Total stockholders' equity 3,369,583 3,015,722 ---------- ---------- Total liabilities and stockholders' equity $7,821,901 $7,082,267 ========== ==========
See notes to financial statements. 3 4 FIRST MONTAUK FINANCIAL CORP. AND ITS SUBSIDIARIES CONSOLIDATED STATEMENT OF INCOME
Six months ended June 30, Three months ended June 30 1995 1994 1995 1994 ---- ---- ---- ---- Revenues Net firm trading gains $ 4,121,053 $3,982,174 $2,468,492 $1,320,937 Commissions 7,143,638 4,782,790 4,351,573 2,207,971 Investment banking 130,957 828,153 69,516 568,170 Interest and other income 447,826 277,964 215,480 152,593 ----------- ---------- ---------- ---------- 11,843,474 9,871,081 7,105,061 4,249,671 ----------- ---------- ---------- ---------- Expenses Compensation and benefits 8,212,937 7,526,994 4,881,532 3,164,331 Clearing charges 1,291,747 890,354 768,192 392,739 Communications and occupancy 532,782 406,050 280,248 225,794 Other operating expenses 964,188 650,591 598,885 345,370 Interest 118,840 83,938 57,457 18,682 ----------- ---------- ---------- ---------- 11,120,494 9,557,927 6,586,314 4,146,916 ----------- ---------- ---------- ---------- Income before income taxes 722,980 313,154 518,747 102,755 Income taxes 285,816 132,087 205,035 55,772 ----------- ---------- ---------- ---------- Net income $ 437,164 $ 181,067 $ 313,712 $ 46,983 =========== ========== ========== ========== Per share of Common Stock: Primary: Net income $ 0.05 $ 0.02 $ 0.04 $ 0.01 =========== ========== ========== ========== Number of shares 8,220,032 8,543,159 8,320,709 8,306,933 =========== ========== ========== ========== Fully diluted: Net income $ 0.04 ========== Number of shares 8,492,119 ==========
See notes to financial statements. 4 5 FIRST MONTAUK FINANCIAL CORP. AND ITS SUBSIDIARIES CONSOLIDATED STATEMENT OF CASH FLOWS
Six months ended June 30, 1995 1994 ---- ---- INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS Cash flows from operating activities: Net income ................................................ $ 437,164 $ 181,067 Adjustments to reconcile net income to net cash used in operating activities: Depreciation and amortization ............................. 87,095 27,920 Due from clearing organization ............................ (73,348) (448,336) Commissions receivable .................................... (146,053) (130,407) Securities owned -- at market ............................. (344,295) 2,274,837 Prepaid expenses and other assets ......................... (64,738) 23,820 Due to clearing organization .............................. (2,279,250) (3,088,535) Securities sold but not yet purchased...................... 1,572,837 454,883 Commissions payable ....................................... 397,660 (221,538) Accounts payable .......................................... 293,478 13,874 Income taxes payable ...................................... 200,421 -- Other liabilities ......................................... 213,594 (64,056) Deferred income taxes ..................................... -- 39,300 ----------- ----------- Total adjustments ....................................... (142,599) (1,118,240) ----------- ----------- Net cash provided by (used in) operating activities ..... 294,565 (937,173) ----------- ----------- Cash flows from investing activities: Due from officers ......................................... (1,894) (3,000) Employee and broker receivables ........................... 63,717 (236,137) Capital expenditures ...................................... (141,884) (158,215) ----------- ----------- Net cash used in investing activities ................... (80,061) (397,352) ----------- ----------- Cash flows from financing activities: Proceeds from exercise of warrants ........................ -- 776,908 Stock registration costs .................................. (2,815) -- Repurchase of common stock ................................ (80,488) -- Payment of loan payable ................................... (12,967) -- Warrant exercise costs .................................... -- (10,000) ----------- ----------- Net cash provided by (used in) financing activities ..... (96,270) 776,908 ----------- ----------- Net increase (decrease) in cash and cash equivalents ........ 118,234 (567,617) Cash and cash equivalents at beginning of year .............. 673,951 902,130 ----------- ----------- Cash and cash equivalents at end of year .................... $ 792,185 $ 334,513 =========== ===========
See notes to financial statements. 5 6 FIRST MONTAUK FINANCIAL CORP. AND ITS SUBSIDIARIES CONSOLIDATED STATEMENT OF CASH FLOWS (Continued)
Six months ended June 30, 1995 1994 ---- ---- Supplemental disclosures of cash flow information: Cash paid during the period for: Interest $118,840 $83,938 Income taxes $ 85,295 $18,215
See notes to financial statements. 6 7 FIRST MONTAUK FINANCIAL CORP. AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 1995 NOTE 1 - MANAGEMENT REPRESENTATION The accompanying financial statements are unaudited for the interim period, but include all adjustments (consisting only of normal recurring accruals) which management considers necessary for the fair presentation of results at June 30, 1995 and 1994. Moreover, these financial statements do not purport to contain complete disclosure in conformity with generally accepted accounting principles and should be read in conjunction with the Company's audited financial statements at, and for the year ended December 31, 1994. The results reflected for the six-month period ended June 30, 1995 are not necessarily indicative of the results for the entire fiscal year to end on December 31, 1995. NOTE 2 - BASIS OF PRESENTATION These financial statements include the accounts of First Montauk Financial Corp. and its three wholly-owned subsidiaries - First Montauk Securities Corp., Montauk Insurance Services, Inc. and Montauk Advisors, Inc. NOTE 3 - INCOME PER SHARE Income per share is computed by dividing net income by the weighted average number of shares of common stock and common stock equivalents outstanding during the period. Common stock equivalents include shares issuable upon the exercise of options. NOTE 4 - SECURITIES OWNED AND SECURITIES SOLD BUT NOT YET PURCHASED Marketable securities owned and sold but not yet purchased consist of trading securities at quoted market values, as indicated below:
Sold but not Owned yet purchased ----------------------- ----------------------- June 30, December 31, June 30, December 31, 1995 1994 1995 1994 ---- ---- ---- ---- Obligations of U.S government and its agencies $1,464,274 $ 659,908 $ 953,453 $ 19,951 State and municipal obligations 2,096,802 2,936,522 25,826 60,611 Corporate stocks and bonds 1,622,632 1,304,788 1,042,903 363,447 Options 77,805 16,000 5,637 10,973 ---------- ---------- ---------- ---------- $5,261,513 $4,917,218 $2,027,819 $ 454,982 ========== ========== ========== ==========
7 8 FIRST MONTAUK FINANCIAL CORP. AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 1995 NOTE 5 - STOCK REPURCHASE In May 1995, the Company announced its intention to purchase up to $100,000 of its Common Stock over a ninety-day period. As of June 30, 1995, the Company had repurchased 98,200 shares for a total of $80,488. An additional 10,000 shares were purchased subsequently for $8,750. NOTE 6 - LAWSUIT The Company is a defendant in a Civil Suit brought by Escambia County, Florida in the U.S. District Court for the Northern District of Florida. The suit alleges that the Company is responsible to Escambia County for alleged losses as a result of certain mortgage-backed securities sold to Escambia by the Company, and seeks an unspecified amount of damages. The Company believes it has a meritorious defense to these claims and is vigorously defending this action. 8 9 MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS Liquidity and Capital Resources During the six months ended June 30, 1995 the Company's cash balances increased by $118,234 to $792,185. A total of $294,565 was provided by operating activities during the 1995 period. Clearing account balances showed a net increase of $2,352,598 as a result of net reductions in inventory positions of $1,228,542. The balances in the Company's cash, clearing firm and inventory accounts can fluctuate significantly from day to day, depending on market conditions, daily trading activity, and investment opportunities. The Company monitors these accounts on a daily basis in order to ensure compliance with regulatory capital requirements and to preserve liquidity. As a result of higher trading volume during the 1995 period, payables increased by $691,138. This increase reflects higher commission expenses and other variable costs associated with firm trading activities. Income taxes payable increased by $200,421 due to higher tax profits and a corresponding increase in tax basis marginal rates. Investing activities used cash of $80,061 during the 1995 period. Loans and advances to brokers decreased by $63,717 through payments and amortization, while expenditures for fixed assets increased by $141,884. The Company anticipates an increase in expenditures of approximately $100,000 for communications and other equipment during the remainder of the year. Financing activities used cash of $96,270 due primarily to loan principal payments and the repurchase of 98,200 shares of the Company's Common Stock for $80,488 under a stock buy-back program initiated in May 1995. Results of Operations The Company reported net income of $437,164, or $.05 per share for the six months ended June 30, 1995, as compared to $181,067, or $.02 per share for the comparable 1994 period. Total year-to-date revenues increased approximately 20% to $11,843,474 in 1995 as compared to $9,871,081 in 1994. All of the revenue gains occurred in the June 1995 quarter. Revenues for the three months ended June 30, 1995 increased approximately 67%, or $2,855,390, over the comparable 1994 period as the Company benefitted from record volume and price levels experienced by many U.S. securities markets in the past quarter. Year-to-date trading profits in 1995 increased by approximately 3% to $4,121,053 over 1994 levels. Record gains from equity market-making operations and an overall increase in proprietary trading of bonds and unit investment trusts offset a significant reduction in profits from the sale of mortgage-backed securities ("MBS") by one of the Company's affiliate offices ($2,698,881 in 1994 as compared to 9 10 $380,186 in 1995). The MBS market has suffered a dramatic drop in volume, precipitated by higher interest rates commencing in the second quarter of 1994. The MBS market remains out of favor with investors due to continuing volatility and interest rate uncertainty. Consequently, the Company anticipates that 1995 MBS revenues will remain substantially below 1994 levels for the entire year. A positive development during the June 1995 quarter, however, was the Company's ability to offset this loss of revenue with increases from its other trading activities. Commission income from the sale of listed and over-the-counter securities, mutual funds, leasing, and other agency transactions rose approximately 49% to a record $7,143,638 in 1995 as compared to $4,782,790 in 1994. Again, most of the increase occurred in the second quarter of 1995 as a result of the surge in retail investment activity during the period. Another factor contributing to higher commission revenues was an increase in the number of registered representatives affiliated with the Company from 270 in June 1994 to 337 in June 1995. Investment banking revenues were $130,957 in 1995 as compared to $828,153 in 1994. The decrease was attributable to the company's involvement in fewer syndications during the 1995 period, and is not necessarily indicative of a trend for the remainder of the year. The Company completed its first managed underwriting in 1994 and intends to continue exploring other opportunities in the investment banking area. Interest and other income increased by 61% to $447,826 in 1995. The increase was due primarily to a rise in interest income, which resulted from a combination of higher interest rates, an increase in the number of customer accounts, and an expansion of firm trading in interest-bearing securities. The Company paid total compensation and benefits of $8,212,937 in 1995 as compared to $7,526,993 in 1994. Commissions paid to registered representatives for 1995 were $7,031,938 (59% of total revenues) as compared to $6,648,959 (67% of total revenues). Commission compensation is directly related to the level of revenues generated from firm trading, agency and investment banking activities. The decrease in 1995 as a percentage of revenues was directly related to the lower production of the affiliate office specializing in the MBS market discussed above. The Company's in-house brokers were also responsible for a larger share of commission income in 1995. In-house brokers receive a lower percentage commission payout than independent affiliates but are not generally required to pay their own expenses. In addition, clearing and other fees charged against broker payouts were greater in 1995 due to the increase in agency business, which carries the highest clearing costs per revenue dollar. 10 11 Communications and occupancy costs increased by $126,732, or 31%. The Company completed the expansion of its corporate headquarters during the first quarter of 1994, which accounts for higher occupancy costs in subsequent periods. Telephone charges, market data services, and computer consulting costs also rose due to the addition of trading personnel and additional in-house brokers. Other operating expenses increased from $650,591 in 1994 to $964,188 in 1995. An addition to reserves for legal costs in the June 1995 quarter as well as higher depreciation costs relating to fixed assets purchased in connection with the Company's expansion accounted for the increase. The Company is a party to various customer arbitrations and civil actions arising in the normal course of its securities business. At the present time, the Company is unable to determine the outcome of these matters or a range of possible loss relating to the claims. Interest expense increased from $83,938 in 1994 to $118,840 in 1995. The increase is due primarily to higher margin debt on firm inventory positions. 11 12 PART II OTHER INFORMATION ITEM 5. OTHER INFORMATION. In May 1995 the Company announced its intention to buy back up to $100,000 of its Common Stock over a ninety-day period. During the period the Company repurchased 98,200 shares for an aggregate purchase price of $80,488. Subsequent to the period, the Company purchased an additional 10,000 shares. The Company is a defendant in a Civil Suit brought by Escambia County, Florida in the U.S. District Court for the Northern District of Florida. The suit alleges that the Company is responsible to Escambia County for alleged losses as a result of certain mortgage-backed securities sold to Escambia by the Company, and seeks an unspecified amount of damages. The Company believes it has a meritorious defense to these claims and is vigorously defending this action. ITEM 6. EXHIBITS AND REPORTS ON FORM 8-K. (a) Exhibits Exhibit 11 - Computation of Income per Common Share. (b) Reports on Form 8-K There were no reports on Form 8-K filed. 12 13 SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized. FIRST MONTAUK FINANCIAL CORP. (Registrant) Dated: August 4, 1995 /s/ William J. Kurinsky ------------------------------------- William J. Kurinsky Secretary/Treasurer Chief Financial Officer and Principal Accounting Officer /s/ Herbert Kurinsky ------------------------------------- Herbert Kurinsky President 13 14 EXHIBIT INDEX ------------- Exhibit No. Description ------- ----------- 11 Computation of Income per Common Share 27 Financial Data Schedule
EX-11 2 COMPUTATION OF INCOME PER COMMON SHARE 1 FIRST MONTAUK FINANCIAL CORP. COMPUTATION OF INCOME PER SHARE EXHIBIT 11
Six months ended June 30, Three months ended June 30, 1995 1994 1995 1994 ---- ---- ---- ---- Computation for Statement of Operations Primary: Net income $ 437,164 $ 181,067 $ 313,712 $ 46,983 ========= ========= ========= ========= Reconciliation of weighted average number of shares outstanding to amount used in primary computation: Weighted average shares outstanding 8,103,679 8,027,488 8,094,968 8,112,390 Add shares issuable from assumed exercise of options and warrants the treasury stock method 116,353 515,671 225,742 194,543 --------- --------- --------- --------- Total primary shares outstanding 8,220,032 8,543,159 8,320,710 8,306,933 ========= ========= ========= ========= Primary income per share $ 0.05 $ 0.02 $ 0.04 $ 0.01 ========= ========= ========= ========= Fully Diluted: Reconciliation of net income per primary computation to amount used in fully diluted computation: Net income per primary computation $ 437,164 $ 313,712 ========= ========= Weighted average shares per primary computation 8,220,032 8,320,710 Add additional shares from assumed exercise of options 85,074 171,409 --------- --------- Weighted average number of shares outstanding, as adjusted 8,306,736* 8,492,119 ========= ========= Fully diluted income per share $ 0.05 $ 0.04 ========= =========
* This calculation is submitted in accordance with Regulation S-K item 601(b)(11) although not required by footnote 2 to paragraph 14 of APB Opinion No. 15 because it results in dilution of less than 3%.
EX-27 3 FINANCIAL DATA SCHEDULE
BD THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM (A) CONSOLIDATED STATEMENT OF FINANCIAL CONDITION - JUNE 30, 1995 AND CONSOLIDATED STATEMENT OF INCOME - THREE MONTHS ENDED JUNE 30, 1995 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH (B) FORM 10QSB JUNE 30, 1995. 1,000 3-MOS DEC-31-1995 APR-01-1995 JUN-30-1995 792 279 0 0 5,262 609 7,822 0 2,424 0 0 2,028 0 3,296 0 0 74 7,822 2,468 215 4,352 70 0 57 4,882 519 314 0 0 314 .04 .04