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Marketwired
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Key Milestone: MagneGas Announces First Profitable Quarter / Provides Second Quarter and First Half 2010 Operating Results

TAMPA, FL -- (Marketwire) -- 08/18/10 -- MagneGas Corporation ("MagneGas" or the "Company") (OTCBB: MNGA), a producer of a metal working fuel and natural gas alternative made from liquid waste, today announced operating results for the quarter and six months ended June 30, 2010.

Recent Financial Highlights:

  • Generated record revenue of $1.3 MM in the second quarter, $1.5 MM for the first six months
  • Achieved profitability for the first time: net income of $282,372 and $120,289, respectively
  • In July received the first of two $1.0 MM investment installments from China partner DDI (1)

Recent Business Highlights:

  • Entered potentially lucrative China market with 20% ownership of joint venture
  • Acquired 20% of European and African markets
  • Further strengthened competitive advantage through new technological patent(1)

Business Overview:

"We are proud to announce that we achieved in the second quarter that most fundamental of initial goals: profitability," stated MagneGas Chief Financial Officer, Luisa Ingargiola. "We have done so at such an early stage through spending discipline and a strategically sequenced, two-pronged sales approach. The international community has shown an interest in the MagneGas Technology™, so we have focused abroad on equipment sales that can yield large individual payments and thus accelerate revenue growth. We intend to balance this with recurring revenue gas sales in the U.S. -- beginning first with the $1 billion metal working market. We have built a broad distribution network, and now with the financial resources for a concerted marketing push we believe that our superior product can begin to capture market share."

(1) Occurred in third quarter, 2010

To be added to the MagneGas investor email list, please email justin.davis@cirrusfc.com with MNGA in the subject line.

Become a MagneGas fan and follow the Company on Facebook - visit www.facebook.com/MagneGas.

About MagneGas Corporation (www.magnegas.com)

Founded in 2007, Tampa-based MagneGas Corporation (OTCBB: MNGA) is the producer of MagneGas™, a natural gas alternative and metal working fuel made from liquid waste such as sewage, sludge, manure and certain industrial and oil based liquid wastes. The Company's patented Plasma Arc Flow™ process gasifies liquid waste, creating a clean burning fuel that is essentially interchangeable with natural gas, but with lower green house gas emissions. MagneGas™ can be used for metal cutting, cooking, heating or powering bi fuel automobiles.

FORWARD-LOOKING STATEMENTS

The information contained herein includes forward-looking statements. These statements relate to future events or to our future financial performance, and involve known and unknown risks, uncertainties and other factors that may cause our actual results, levels of activity, performance, or achievements to be materially different from any future results, levels of activity, performance or achievements expressed or implied by these forward-looking statements. You should not place undue reliance on forward-looking statements since they involve known and unknown risks, uncertainties and other factors which are, in some cases, beyond our control and which could, and likely will, materially affect actual results, levels of activity, performance or achievements. Any forward-looking statement reflects our current views with respect to future events and is subject to these and other risks, uncertainties and assumptions relating to our operations, results of operations, growth strategy and liquidity. We assume no obligation to publicly update or revise these forward-looking statements for any reason, or to update the reasons actual results could differ materially from those anticipated in these forward-looking statements, even if new information becomes available in the future. The safe harbor for forward-looking statements contained in the Securities Litigation Reform Act of 1995 protects companies from liability for their forward-looking statements if they comply with the requirements of the Act.

MagneGas Corporation
                          STATEMENTS OF OPERATIONS
            For the Three and Six Months June 30, 2010 and 2009
                                (unaudited)

                           Three Months Ended          Six Months Ended
                                June 30,                   June 30,
                       -------------------------  -------------------------
                           2010         2009          2010         2009
                       ------------ ------------  ------------ ------------

Revenue                $  1,256,192 $      2,585  $  1,498,374 $      4,051

Cost of Sales               388,433        2,289       540,991        3,548

                       ------------ ------------  ------------ ------------
Gross Profit                867,759          296       957,383          503

Operating Expenses:
  Advertising                 9,708       24,397        19,885       34,772
  Selling                   117,580       24,572       176,318       29,640
  Professional:
   technical                 73,225        8,893        73,225       11,519
  Professional: legal
   and accounting            15,676       40,510        37,663       41,599
  Rent and overhead          12,233        5,163        23,758       25,223
  Office and
   administration            85,531        4,088       155,256        5,059
  Investor Relations         16,623        1,633        38,409        5,683
  Stock-based
   compensation              60,666      123,608       186,076      226,328
  Research and
   development                7,587       15,153        22,150       15,153
  Depreciation and
   Amortization              14,034       12,117        27,854       24,234
                       ------------ ------------  ------------ ------------
Total Operating
 Expenses                   412,863      260,134       760,594      419,210
                       ------------ ------------  ------------ ------------

Operating Income
 (Loss)                     454,896     (259,838)      196,789     (418,707)

Other (Income) and
 Expense
Interest expense                224        1,945         1,700        3,448
Sale of Asset(s)                  -            -             -            -
                       ------------ ------------  ------------ ------------
Total Other (Income)
 Expenses                       224        1,945         1,700        3,448
                       ------------ ------------  ------------ ------------

Net Loss before tax
 benefit                    454,672     (261,783)      195,089     (422,155)
Provision for Income
 Taxes                      172,300            -        74,800            -
                       ------------ ------------  ------------ ------------
Net Income (Loss)      $    282,372 $   (261,783) $    120,289 $   (422,155)
                       ============ ============  ============ ============


Loss per share, basic
 and diluted           $       0.00 $      (0.00) $       0.00 $      (0.00)
                       ============ ============  ============ ============
Weighted average
 number of common
 shares                 109,805,492  101,726,394   108,229,422  100,717,953
                       ============ ============  ============ ============




                            MagneGas Corporation
                               Balance Sheets

                                                                 December
                                                   June 30,         31,
                                                     2010          2009
                                                  (unaudited)    (audited)
                                                 ------------  ------------
                                   ASSETS
  Current Assets
    Cash                                         $  1,046,600  $      7,338
Accounts receivable, net of allowance for
 doubtful accounts of $0                                3,892         2,399
    Costs and estimated earnings                    1,477,853
    Inventory, at cost                                  6,384         8,381
    Prepaid & other current assets                      5,000             -
                                                 ------------  ------------
      Total Current Assets                          2,539,729        18,118

    Property and equipment, net of accumulated
     depreciation of $3,996 and $375,
     respectively                                      35,191        22,125

    Deferred Tax Asset                                398,100       472,900
    Intangible assets, net of accumulated
     amortization                                     648,189       672,422
    Investment in joint venture                       490,410             -
                                                 ------------  ------------
  TOTAL ASSETS                                   $  4,111,619  $  1,185,565
                                                 ============  ============


                    LIABILITIES AND STOCKHOLDERS' EQUITY
  Current Liabilities
    Accounts payable                             $    263,658  $     94,577
    Accrued expenses                                  190,622        77,395
    Deferred revenue and customer deposits          1,516,660       100,000
    Due to affiliate                                   10,000        10,000
    Note payable to related party                      25,838       140,087
                                                 ------------  ------------
  TOTAL LIABILITIES                                 2,006,778       422,059
                                                 ------------  ------------


  Stockholders' Equity
Preferred stock: $0.001 par; 10,000,000
 authorized; 2,000 issued and outstanding                   2             2
Common stock: $0.001 par; 900,000,000
 authorized; 115,318,802 and 105,954,395 issued
 and outstanding, respectively                        115,319       105,954
    Additional paid-in capital                      4,111,199     2,909,518
    Issued and unearned stock compensation            (58,333)      (68,333)
    Accumulated deficit                            (2,063,346)   (2,183,635)
                                                 ------------  ------------
  TOTAL STOCKHOLDERS' EQUITY                        2,104,841       763,506
                                                 ------------  ------------

  TOTAL LIABILITIES AND EQUITY                   $  4,111,619  $  1,185,565
                                                 ============  ============


CONTACT:

Cirrus Financial Communications, LLC
Justin K. Davis
(866) 330-MNGA (6642)
Email Contact
www.cirrusfc.com

© 2010 Marketwired
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