توصية شراء ( Tgal )

[سيف الخيال]

السعر المستهدف : 3.25 دولار ان شاء الله ....

[قناص الفرص]

عر الدخول الله يطول عمرك يا سيف

[ALBRENS]

ممكن الاسباب والا احساس فقط

[intal]

بكم سعر الدخول ؟؟؟؟؟ حفظك الله وكم المده ؟؟؟؟؟ باعتقادك الله يبارك فيك ارجو الرد

[سيف الخيال]

اخي البرنس انت اعلم مني بهذا السهم ...

http://www.thegulfbiz.com/vb/showthr...threadid=54675

اخي انتال السهم كمضاربة السعر المستهدف 3.25 دولار وكاستثمار على المدى الطويل اتوقع 5 دولار ان شاء الله ... علماً بان بيانات الشركة جيدة ...

والله العالم ...

[ALBRENS]

اعتقد ان الخبر هدا ممتاز جدا جدا والا انا غلطان اخوى سيف انت والاخوان
==================================
17698 of 17698

TGAL will bounce big at the open on Monday.

This is on the front page of today's (Saturday) New York Times:

April 17, 2004
Making Nanotechnology More Than a Nanoissue
By BARNABY J. FEDER

n the latest reflection of debate over what constitutes a nanotechnology company, Merrill Lynch said yesterday that it had dropped six companies and added three to its recently created nanotechnology stock index.

Merrill also said that the index would be updated quarterly instead of semiannually, as originally announced, to keep up with the pace of change in the field. Merrill said there had been strong interest in the index, which is not a tradable security but is listed under the symbol NNZ on the American Stock Exchange.

The chief public criticism of the original index had been lodged by Asensio & Company, a short seller. Asensio, based in New York, said the index misled investors by including - and thus propping up - the stock of companies that Asensio said should not be regarded as nanotechnology companies.

Merrill did not comment on that complaint yesterday, but its actions constituted a denial of Asensio's contentions. Merrill retained its basic definition of nanotechnology, which it sees as involving products and processes with significant features 100 nanometers or smaller - a physical realm roughly one-thousandth the width of a human hair. The main change is that it will now include only companies that indicate in public documents that "nanotechnology initiatives" represent a "significant component" of their business strategy.

Merrill said that it had originally included public companies that projected having a significant portion of future profits from what Merrill identified as nanotechnology. The list included some companies like Nanometrics, a semiconductor equipment manufacturer that has said it is not involved in nanotechnology, and others like Universal Display and Emcore, which have products that might fit Merrill's definition in some respect but have never promoted themselves as part of the nanotechnology sector.

Merrill said that companies and investors told it over the last week that its original approach was too subjective. In addition to Nanometrics, Universal Display and Emcore, Merrill dropped Caliper Life Systems, Applied Films and Three-Five Systems. It added CombiMatrix, Tegal and Novavax.

The index will have 22 companies when the changes take effect Monday.

[Pivotrend]

ابو راشد الخبر يقول:-

تيجال تبي تنفجر يوم الأثنين
هذا مكتوب بالصفحة الأولى بنيويورك تايمز
أول المقال: تكنولوجيا النانو ليست فقط موضوع عن النانو
كاتبها بارنابي فيدير

آخر النقاشات عن شركات النانو , أن ميريل لينش بالأمس شالوا 6 شركات من لستتهم و حطوا ثلاثه للنانو أندكس (مؤشر النانو الخاص بميرل لنش)

الخبر هذا بصورة عامة عن النانو وليس تيجال
لكن ستتأثر تيجال من هذة الأخبار وترتفع,,, على حسب توقعاتهـم

هذا أول الخبـر والزبدة...

[ALBRENS]

ابو محمد الله يخليك محمد واخوانة ترانى ادية بالاسالة تشوف ابو عائشة ماعاد يدش المنتدى ترى موب من البنيان الله يهنيه من اسالتى انا ابي الخبر اللى كاتبة اخونا سف الخيال مامدى تاثيرة على TGAL

ترى اخوك شارى فيها ومدسم هدا الخبر ابو محمد لاتقولى فيمتو
======================================
DJ Merrill Lynch Revamps Nanotech Index; Drops 5 Cos, Adds 3

04/16/2004
Dow Jones News Services
(Copyright © 2004 Dow Jones & Company, Inc.)



By Donna Fuscaldo
Of DOW JONES NEWSWIRES

NEW YORK (Dow Jones)--Two weeks after launching its nanotechnology index, Merrill Lynch said Friday it is changing the criteria for companies included in the index.

In a research report, an analyst said the index will only include companies that indicate in public documents that nanotechnology initiatives "represent a significant component of their future businesses strategy."

Prior to this change, Merrill had included companies that have a "significant percentage of future profits tied to nanotech."

Merrill analyst Steven Milunovich said changing the criteria will make the index more transparent for investors.

"Given the difficulty in defining nanotechnology along with the dynamic nature of this emerging technology, we believe these changes will enhance our Index, making it more useful to the marketplace as a way to track nanotech stock performance," wrote Milunovich in a research report.

Merrill, which removed five companies from the index and added three, said Merrill will also revamp the index quarterly rather than semi-annually.

The companies that were removed from the Index are Applied Films Corp. (AFCO), which was recently off 1%, Caliper Life Sciences Inc. (CALP), which was also off 1%, Emcore Corp. (EMKR), which traded 2% lower, Three-Five Systems Inc. (TFS), which was 4% lower and Universal Display Corp. (PANL), which recently traded 2% lower.

Those companies added to the index include Acacia-Research-Combimatrix (CBMX), which was up 3%, Novavax Inc. (NVAX), which was up 4% and Tegal Corp. (TGAL) , which recently climbed 15%.

[Pivotrend]

ابو راشد أسهمك كثيرة
يبيلك أندكس لحالك الله يهداك

TGAL market cap 83$ Million
ضخ كمية كبيرة بهالسهم أشوفه صعب بصراحة

هذا بني ستوك , سعر و كاب

[ALBRENS]

الله يجزاك خير يا ابو محمد الله يهدا السؤال اكثر من عشرين سطر تجاوبلي بكلمتين والا انت مطبق خير الكلام ماقله ودل

ابيك تكتبلي 50 سطر اجابة
ابو محمد عزالله ان اسهمي واجد تصدق انى مرات اشترى 5اسهم باليوم وابيعهم بنفس اليوم تلقانى مبطل الهستري برايس واشوف الافرج مال الثلاث ايام الاخيرة وشارت السكستي والثيرتي والويكلي والديلي والبولنجرباند اللى مت عشان اعرف وابشرك انى عرفته وطبقت نظرية اخونا اسامة ممتازة جدا جدا
وياريت لو يستفيدون منها اخوانا بس ترى يبيلها فلوس ونوع من المغامرة يعني ابو سنتين ثلاث سنتات الى ماشالله الله واقل شي 10 الاف سهم عشان تكون مجزية والسهم اللى اقل من 1.50$
ممتازة
هدى طريقة اخونا اسامة
http://www.cybertraders.biz/money-an...=&threadid=488

[ALBRENS]

الشارت يقولى فى ارتفاع لو قليل بس فيه ارتفاع انشالله
ياريت لو اخوانا اهل التحليل الفنى لو يعقبون ويشوفون الشارت وترانا نقبل النصيحة بصدرن رحب

[ALBRENS]

نزل على الشركة خبرين بالافتر اورز والحين مرتفعة
http://biz.yahoo.com/cc/9/42449.html
http://biz.yahoo.com/bw/040427/276031_1.html

[ALBRENS]

1.73
ياريت لو نسمع راي صاحب التوصية

[عزيززز]

فنيا السهم في طريقه الى نقطة 1.55 _ 1.49 دولار

[عزيززز]

اقل سعر لهذا اليوم 1.53 دولار

سعر الإغلاق 1.55 دولار

وموعد الأرباح يوم الخميس 6 مايو

[ALBRENS]

اخونا عزيز اعطنا مافى جعبتك عن السهم هدا بليز وهل انضمام الشركة لمؤشر النانو شي طيب والا يعني لانى بصراحة فى كم شركة تابعتهم راح ينضمون الى مؤشر النانو كل ما ادش على المسج بورد القهاهم يقولون ان الشركات هدى نزلت نزول طبيعي لانها راح تتحول الى المؤشر الجديد وهدا لازم تصير نقطة تحول مافهمت حيل عليهم والقى كلمة دايم تطلع عندى الا وهيه اللى يعرفها شباب يعلمنا عنها غولدمان ساكس
؟؟؟؟؟؟؟؟؟؟؟؟؟؟؟؟؟؟؟؟؟

[عزيززز]

لا لاتبيع

السهم يمتلك خط دعم ممتاز على 1.44 دولار يليه الأقوى على نقطة 1.32 دولار

واتوقع فترة ثبات للسهم حول سعر 1.5 دولار

حتى موعد الأرباح او صدور أخبار جيده قبل الأرباح

فإما صعود من جديد او هبوط الى 1.11 دولار

وماقدامك الا الصبر في الوقت الحاضر والله يعينك

[ALBRENS]

الله يجزاك خير اخى عزيز على النصيحة ولاقصرت سؤال ثاني ادا تسمح الاسهم اللى اقل من 5$ يصير عليهم شورت سيل والا ممنوع لان شارته شكلة يقول فيه شورت سيل عليه قوي

[ALBRENS]

اخونا عزيز مادا تفسر التداول هدا بعد السوق
http://quotes.nasdaq.com/quote.dll?m...urs&userinput=

[ALBRENS]

اخوى عزيز ممكن تطل علينا شوي وتشوفلنا الشركة الله لايحرمنى منك
والبارح نزل عليها خبر بعد السوق والكلام فى المسج بورد عليها خطير شوي يقولون اقل شي راح توصل الى 4$
طبعا غير اللى قالو 15$ و10$

حنى نقرى واللى يجوزلنا نسمعه والا ما يجوزلنا نتركة
مع ان الخبر انا اشوفة عادى
http://biz.yahoo.com/bw/040504/45949_1.html

المجال مفتوح للشباب كلهم اللى يبون يردون

[عزيززز]

خبر تكتيكي عديم الفائده

فقط لإثبات تواجد الإداره بأنها تعمل ونشيطه

[ALBRENS]

لاخلى ولاعدم يا ابو عبد المحسن

[سيف الخيال]

التوقعات تشير ارتفاع والسهم يعكس الاتجاه ، هناك الكثير من كان يرشح هذا السهم الى الارتفاع ....

على العموم الاستوب لوس ، لان السهم من ناحية فنية اصبح يخوف ...

وبالنسبة لي تكبدت خسائر بهذا السهم خلال الفترة الماضية ، وعلى العموم السوق يسير في اتجاه سلبي ، ورفع الفائدة سوف يكون له أثر على حركة السوق مستقبلاً خصوصاً وان امريكا اصبح لديه تضخم ، السوق الامريكي في الوقت الحالي يتوجب الحذر ...

بالنسبة لي توقفت منذ اسابيع وحتى تتضح الصورة ...

المضاربة في الوقت الحالي خير خيار في السوق وخصوصاً الداي تريدر مع ان السوق الامريكي لا ينفع معه غير المضاربة والاسباب عديدة ...

مع اعتذاري للجميع ...

[بن فهد]

الله يجزاك خير يارب
اخي الغالي سيف الخيال
نعم أصبح السوق بالمثال التالي
"تسمع بالمعيدي خير من ان تراه "
ايضا انا سوف اخذ اجازه
مساءكم بالف خير

[أبو راكان]

أشكر جميع الإخوان اللي متابعين هذا السهم وبلغونا إنه فيه إرتداد لأني لولا الله ثم عزيزززز كنت حاط استب لوز على 1.60 وكنسلته... بس الحمدلله إن السهم إرتد إشوي وعدل مساره عموما شنو التوقعات الحالية على السهم ياشباب وهل فيه أخبار عن السهم قبل إعلان الأرباح....وهل إعلان الأرباح اليوم لأن دورت بالتقويم مال الشركات وما لقيتله أي خبر...لايكون يبي يعلنون عن الأرباح سكيتي عشان ربعهم(محدن درا ولا إحدن شاف)

[ALBRENS]

السهم مرتفع بالافتر اورز 22 سنت الله كريم بس مدرى متى اعلان الارباح بعد السوق بكم ساعة

[pastate]

Tegal Corporation Reports Fourth Quarter and Fiscal Year 2004 Financial Results
Business Wire - May 06, 2004 16:19

PETALUMA, Calif., May 6, 2004 (BUSINESS WIRE) -- Tegal Corporation (Nasdaq:TGAL), a leading designer and manufacturer of plasma etch and deposition systems used in the production of integrated circuits and nanotechnology devices, today announced preliminary financial results for the fourth quarter and fiscal year 2004, which ended March 31, 2004. The financial results reported in this release will be confirmed following review of a non-cash item relating to the Company's convertible debentures. This review will not have an impact on Tegal's revenue, operating income and proforma net income for fiscal 2004 announced today.

Fourth Quarter and Fiscal 2004 Highlights

-- Revenues for the fourth quarter were $6.2 million, an increase
of 88% from $3.3 million reported in the fiscal third quarter
of 2004 and an increase of 54% from the same quarter one year
ago. Revenues for the fiscal year were $16.5 million, an
increase of 17% from $14.1 million in the prior fiscal year.

-- Net losses for the fourth quarter were $1.6 million or $0.06
per share and for the full year were $12.7 million or $0.57
per share. Non-recurring, non-cash expenses included in the
quarter were $1.7 million and for the full year were $8.7
million.

-- The Company achieved its goal of reaching cash break-even in
the fourth quarter, as gross margin increased to 43.4%
compared to 31.9% in the same quarter one year ago, and
operating income rose to a positive $62 thousand, compared to
a loss of $1.8 million in the fourth quarter of the preceding
fiscal year.

-- The Company shipped an even mix of plasma etch and sputtering
systems during the year, including 4 systems to 4 new
customers. Customers are using these systems for the
production of CCD arrays, non-volatile memories, including
FeRAM and MRAM, EUV masks and several types of MEMS
applications.

-- Tegal entered into a Joint Development Program with Sharp
Laboratories of America to speed the commercialization of its
recently acquired Nano-layer deposition technology.

-- Tegal recently announced the signing of definitive agreements
to acquire for common stock First Derivative Systems, Inc.,
extending its proprietary PVD technology into 300mm mainstream
application areas.

Financial Results

Revenues for the fiscal fourth quarter ended March 31, 2004 were $6.2 million, an increase of 54% from $4.0 million for the fiscal fourth quarter of 2003, and an increase of 88% from $3.3 million in the fiscal third quarter of 2004. Tegal reported a net loss of $1.6 million, or $0.06 per share, for the quarter, compared to a net loss of $1.7 million, or $0.11 per share in the comparable quarter one year ago. Sequentially, Tegal's reported loss declined from $8.1 million or $0.35 per share, in the fiscal third quarter of 2004.

For the full year of fiscal 2004, revenues were $16.5 million, an increase of 17% from $14.1 million for fiscal 2003. Tegal reported a net loss of $12.7 million, or $0.57 per share, for fiscal 2004, compared to a net loss of $12.6 million, or $0.82 per share in the previous fiscal year. Tegal's loss for the year included non-cash charges for: (i) interest expense of $5.6 million related to the convertible debt financing; (ii) a $2.2 million expensing of in-process research and development (IPR&D) related to its acquisition of Simplus Systems; and (iii) a $1.0 million increase of excess inventory reserves. Excluding these non-cash charges, Tegal's pro-forma non-GAAP loss for the year was $3.9 million.

Gross margin for the fiscal fourth quarter was 43.4% compared to 31.9% in the same quarter one year ago. The improvement of margin in the quarter resulted from a more efficient absorption of overhead costs. For the year ended March 31, 2004, gross margin was 28.1% versus a negative 0.5% in the prior fiscal year. Gross profits for both years were negatively affected by low overhead absorption and increased inventory reserves.

Operating expenses for the fourth quarter were $2.6 million, a decrease of $0.5 million from the fourth quarter of fiscal 2003. For the year ended March 31, 2004, total operating expenses were $11.8 million, which included a non-cash IPR&D charge of $2.2 million. This is compared to operating expenses of $12.6 million in the prior fiscal year. Operating income for the fourth quarter was $62 thousand, compared to a loss of $1.8 million in the comparable quarter one year ago. The company's operating loss for the full fiscal year was $7.2 million, an improvement over the $12.6 million operating loss in the prior year.

In connection with the year-end closing, the company determined that the amount of a non-cash, non-operating interest expense item previously reported in Tegal's unaudited condensed consolidated quarterly financial statements for the third fiscal 2004 quarter ended December 31, 2003, was understated by approximately $1.5 million. The non-cash interest expense originally reported for the third fiscal quarter of 2004 did not accurately reflect the impact of the acceleration of the amortization of the beneficial conversion feature and the impact of certain debt issuance costs related to the portion of our convertible debentures converted into common stock during that quarter. The preliminary correction affects reported interest expense for the quarter, which in turn affects the reported net loss and net loss per common share. The preliminary correction has no effect on previously reported revenue, operating expenses, operating loss, pro-forma results or cash flows. The Company will be filing an amendment to its Form 10-Q for the third fiscal 2004 quarter to restate its financial statements to correct this error. The tables appended to this press release set out the previously disclosed and preliminary corrected line items based on our calculation of the company's consolidated statements of operations for the three and nine-month periods ending December 31, 2003. The full review of this matter is still ongoing, and the Company expects to affirm or update the financial results included in this press release by May 12, 2004.

"We ended the year with $7.0 million in cash, up substantially from under $1.0 million a year ago. In addition, our cash increased $2.0 million from our third fiscal quarter which ended December 31, 2003, as we began again to utilize our credit facilities," said Thomas Mika, Executive Vice President and Chief Financial Officer of Tegal. "Combined with our ability to raise additional capital from Kingsbridge Capital, we are confident that we will have the capital needed to bring our recently acquired deposition products to market."

Outlook

"Fiscal 2004 proved to be a successful year for Tegal. We reached our expected cash-break even number during the quarter, added two new product lines with great potential, re-capitalized the company and added new customers, including ones in the first tier of semiconductor manufacturing," said Michael Parodi, Chairman, President and CEO of Tegal Corporation. "In the coming year, we will focus on expanding our sales and marketing presence in those areas that we are truly differentiated, continue the development of our leading-edge products and build our reputation among key semiconductor and nanotechnology device manufacturers."

Investor Conference Call

Tegal Corporation will discuss these results and further details of its fourth quarter and fiscal 2004 during a conference call today, May 6, 2004, at 5:00 p.m. (EST), which is open to all interested investors. The call-in numbers are (800) 299-7635 or (617) 786-2901. For either dial-in number, investors should reference Tegal or reservation number: 90457343. A digital recording will be made available one hour after the completion of the conference call, and it will be accessible through midnight on Thursday, May 13, 2004. To access, investors should dial (888) 286-8010 or (617) 801-6888 and enter pass code: 85924956.

The conference call also will be available online via the Investor Section of the Company's website at: www.tegal.com. An online replay of the teleconference, along with a copy of the Company's earnings release, will also be available on the Company's website.

Safe Harbor Statement

Except for historical information, matters discussed in this news release contain forward-looking statements within the meaning of Section 27A of the Securities Act and Section 21E of the Exchange Act. Forward-looking statements, which are based on assumptions and describe our future plans, strategies and expectations, are generally identifiable by the use of the words "anticipate," "believe," "estimate," "expect," "intend," "project" or similar expressions. These forward-looking statements are subject to risks, uncertainties and assumptions about the company including, but not limited to industry conditions, economic conditions, acceptance of new technologies and market acceptance of the company's products and services. All forward-looking statements attributable to us or persons acting on our behalf are expressly qualified in their entirety by the cautionary statements in this paragraph. For a further discussion of these risks and uncertainties, please refer to the company's periodic filings with the Securities and Exchange Commission.

About Tegal

Tegal provides process and equipment solutions to leading edge suppliers of advanced semiconductor and nanotechnology devices. Incorporating unique, patented etch and deposition technologies, Tegal's system solutions are backed by over 35 years of advanced development and over 100 patents. Some examples of devices enabled by Tegal technology are energy efficient memories found in portable computers, cellphones, PDAs and RFID applications; megapixel imaging chips used in digital and cellphone cameras; power amplifiers for portable handsets and wireless networking gear; and MEMS devices like accelerometers for automotive airbags, microfluidic control devices for ink jet printers; and laboratory-on-a-chip medical test kits.

More information is available on the Internet at: www.tegal.com.

TEGAL CORPORATION AND SUBSIDIARIES
CONDENSED CONSOLIDATED BALANCE SHEETS
(Unaudited)
(In thousands)

ASSETS

March 31, March 31,
2004 2003
-------- --------
Current assets:
Cash and cash equivalents $7,049 $912
Trade receivables, net 4,729 2,681
Inventories 3,719 7,032
Prepaid expenses and other current assets 1,077 465
-------- --------
Total current assets 16,574 11,090
Property and equipment, net 4,039 4,916
Intangible assets, net 1,190 959
Other assets 1,027 244
-------- --------
Total assets $22,830 $17,209
======== ========

LIABILITIES AND STOCKHOLDERS' EQUITY

Current liabilities:
Notes payable $1,103 $389
Bank line of credit 1,347 --
2% convertible debentures, net 90 --
Accounts payable 1,645 1,923
Product warranty 366 734
Accrued expenses and other current liabilities 2,604 2,679
Deferred revenue 440 324
-------- --------
Total current liabilities 7,595 6,049
Other long-term obligations 98 -
Long-term portion of capital lease obligation 26 37
-------- --------
Total liabilities 7,719 6,086
-------- --------
Stockholders' equity:
Common stock 366 161
Additional paid-in capital 85,623 68,806
Accumulated other comprehensive income 124 465
Accumulated deficit (71,002) (58,309)
-------- --------
Total stockholders' equity 15,111 11,123
-------- --------
$22,830 $17,209
======== ========


TEGAL CORPORATION AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
(Unaudited)
(In thousands, except per share data)


Three Months Twelve Months
Ended Ended
March 31, March 31,
----------------- -------------------
2004 2003 2004 2003
-------- -------- --------- ---------

Revenue $6,157 $4,002 $16,528 $14,100
Cost of revenue 3,484 2,727 11,881 14,166
-------- -------- --------- ---------
Gross profit (loss) 2,673 1,275 4,647 (66)
-------- -------- --------- ---------
Operating expenses:
Research and development 815 1,418 3,305 4,815
Sales and marketing 587 662 2,347 2,922
General and administrative 1,209 1,038 3,973 4,814
In-process research and
development - - 2,202 -
-------- -------- --------- ---------
Total operating expenses 2,611 3,118 11,827 12,551
-------- -------- --------- ---------
Operating income (loss) 62 (1,843) (7,180) (12,617)
Other income (expense), net
Interest expense, net (1,713) 31 (5,610) (329)
Other income (expense) 32 117 97 321
-------- -------- --------- ---------
Total other income
(expense), net (1,681) 148 (5,513) (8)
-------- -------- --------- ---------
Net loss $(1,619) $(1,695) $(12,693) $(12,625)
======== ======== ========= =========
Net loss per share, basic
and diluted $(0.06) $(0.11) $(0.57) $(0.82)
======== ======== ========= =========
Shares used in per share
computation:
Basic 27,375 16,064 22,442 15,311
Diluted 27,375 16,064 22,442 15,311


Reconciliation from GAAP to non-GAAP Measures of Performance

Three Months Twelve Months
Ended Ended
March 31, March 31,
---------------- ------------------
2004 2003 2004 2003
------- -------- -------- ---------

Revenue $6,157 $4,002 $16,528 $14,100
GAAP Cost of revenue 3,484 2,727 11,881 14,166
------- -------- -------- ---------
Non-cash inventory provision - - (967) (1,922)
------- -------- -------- ---------
Non GAAP Cost of revenue 3,484 2,727 10,914 12,244
------- -------- -------- ---------
Non GAAP Gross profit 2,673 1,275 5,614 1,856
------- -------- -------- ---------
GAAP Total operating expenses 2,611 3,118 11,827 12,551
Non-cash IPR&D expense - - (2,202) -
------- -------- -------- ---------
Non GAAP total operating
expenses 2,611 3,118 9,625 12,551
------- -------- -------- ---------
Non GAAP Operating loss 62 (1,843) (4,011) (10,695)

GAAP Total other income
(expense), net (1,681) 148 (5,513) (8)
Non-cash interest expense
associated with Debentures 1,713 - 5,610 -
------- -------- -------- ---------
Non GAAP total other income
(expense), net 32 148 97 (8)
------- -------- -------- ---------
Non GAAP Net income (loss) $94 $(1,695) $(3,914) $(10,703)
======= ======== ======== =========
Non GAAP Net loss per share,
basic $0.00 $(0.11) $(0.17) $(0.70)
======= ======== ======== =========
Non GAAP Net income (loss) per
share, diluted $0.00 $(0.11) $(0.17) $(0.70)
======= ======== ======== =========
Shares used in per share
computation:
Basic 27,375 16,064 22,442 15,311
Diluted 40,204 16,064 22,442 15,311


The above pro-forma financial information is presented for
informational purposes only. Our presentation excludes a non-cash
inventory provision, a non-cash, non-recurring IPR&D charge, and
non-cash interest expense resulting from our debentures financing.
Because of these exclusions, our presentation is not in accordance
with Generally Accepted Accounting Principles (GAAP). Additionally,
our presentation of pro-forma financial information may not be
consistent with that of other companies.

We believe that the exclusion of these non-cash charges may help
the investor better understand our liquidity position and the use of
tangible resources in our operations and the exclusion of unusual or
infrequent items provides an alternative measure which may help the
investor evaluate our underlying operating performance. Pro-forma
information is not, and should not be considered, a substitute for
financial information prepared in accordance with GAAP.

TEGAL CORPORATION AND SUBSIDIARIES
Detail of Third Quarter Restatement
(Unaudited)
(In thousands, except per share data)

Three months ended December 31, 2003

As
Originally As
Reported Adjustments Restated
----------- ----------- ---------
Interest expense, net (2,055) (1,488) (3,543)
Other income (expense) 6 - 6
----------- ----------- ---------
Total other income (expense), net (2,049) (1,488) (3,537)
Net loss $(6,661) $(1,488) $(8,149)
=========== =========== =========
Net loss per share basic and
diluted $(0.29) $(0.06) $(0.35)
=========== =========== =========


Nine months ended December 31, 2003

As
Originally As
Reported Adjustments Restated
----------- ----------- ---------
Interest expense, net (2,408) (1,488) (3,896)
Other income (expense) 66 - 66
----------- ----------- ---------
Total other income (expense), net (2,342) (1,488) (3,830)
Net loss $(9,584) $(1,488) $(11,072)
=========== =========== =========
Net loss per share basic and
diluted $(0.52) $(0.08) $(0.60)
=========== =========== =========

SOURCE: Tegal Corporation

Tegal Corporation
Thomas Mika, 707-763-5600 (EVP and CFO)
or
Nagle & Ferri Investor Relations
Frank Nagle or Bob Ferri, 415-575-1999

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[ALBRENS]

هلا اخوى pastate

ياريت لو تكرمت وتعلمنا الخبر باختصار الله يرحم والديك وين اترجم كل هدا واجد وخبرك المترجم بدليات ريحنى الله يخليك

[ALBRENS]

الخبر اكثر من ممتاز جدا والا شرايكم

تُبلغُ شركةُ Tegal عن ربع رابعِ وسَنَةِ ماليةِ 2004 نتيجةَ ماليةَ
سلكُ عملِ - 06 مايو/مايسِ 2004 16:19

بيتالوما، كاليفورنيا، مايو/مايس 6, 2004 (سلك عملِ) -- شركةِ Tegal (ناسداك: تي جي أي إل)، مصمم بارز ومنتج البلازما يَحْفرانِ وأنظمةِ توديعِ إستعملا في إنتاجِ أدواتِ تكنولوجياِ الصغائر والدوائر التكامليةِ، أعلنَ نَتائِجَ ماليةَ تمهيديةَ اليوم للربع الرابعِ والسَنَةِ الماليةِ 2004، الذي أنهىَ مارس/آذارَ 31, 2004. النَتائِجُ الماليةُ ذَكرتْ في هذا الإطلاقِ سَيُؤكّدُ بعد مراجعةِ مادةِ غيرِ نقدَ الذي يَتعلّقُ بسنداتِ الشركةِ القابلة للتحويلِ. هذه المراجعةِ لَنْ يَكونَ عِنْدَها تأثيرَ على دخلِ Tegal، تشغيل دخلِ ودخل صافي أوّلي ل2004 مالي معلن اليوم.

الربع الرابعُ وأشياء 2004 المهمةُ ماليةُ

-- عائدات للربع الرابعِ كَانتْ 6.2$ مليون، زيادةَ
88 % مِنْ 3.3$ مليون ذَكرَ في الربع الثالثِ المالي
2004 وزيادةِ 54 % مِنْ نفس رُبْع السَنَةِ الواحدة
مضى. العائداتُ للسَنَةِ الماليةِ كَانتْ 16.5$ مليون،
زيادةُ 17 % مِنْ 14.1$ مليون في السَنَةِ الماليةِ المسبّقةِ.

-- خسائر صافية للربع الرابعِ كَانتْ 1.6$ مليون أَو 0.06$
لكلّ حصّةِ وللسَنَةِ الكاملةِ كَانتْ 12.7$ مليون أَو 0.57$
لكلّ حصّةِ. نفقاتُ غيرِ نقدَ غيرَ دائريةَ تَضمّنتْ في
الرُبْعُ كَانتْ 1.7$ مليون وللسَنَةِ الكاملةِ كَانتْ 8.7$
مليون.

-- الشركة نَالتْ هدفَها مِنْ وُصُول النقدِ يَتعادلُ في
الربع الرابعُ، بينما زادَ ربح إجمالي إلى 43.4 %
قُارنَ إلى 31.9 % في نفس رُبْعِ قبل سنة واحدة، و
إرتفعَ تشغيل الدخلِ لإيجابي 62$ ألف، قَارنَ إلى
خسارة 1.8$ مليون في الربع الرابعِ مِنْ السَبْق
السَنَةُ الماليةُ.

-- الشركة شَحنتْ مزيجَ مستوي مِنْ البلازما يَحْفرُ ويُتفّلُ
الأنظمةُ أثناء السَنَةِ، بضمن ذلك الأنظمةِ الـ4 إلى 4 جديدةِ
الزبائنُ. الزبائنُ يَستعملونَ هذه الأنظمةِ ل
إنتاجُ سي سي دي يَصْفُّ، ذكريات غيرَ قلقةَ، بضمن ذلك
FeRAM وإم آر أي إم، أقنعة إي يو في وعِدّة أنواع إم إي إم إس
الطلباتُ.

-- Tegal دَخلَ في برنامجِ تنمية مشتركِ بحادِّ
مختبراتُ أمريكا لإسْراع تتجيرِ لها
تقنيةُ توديعِ طبقةِ Nano مُكتَسَبةِ مؤخراً.

-- Tegal أعلنَ تَوْقيع الإتفاقياتِ الجازمةِ مؤخراً
للإكتِساب للسهم العادي First Derivative Systems، المحدودةِ. ،
تَمديد تقنيةِ بي في دي ه الإمتلاكيةِ في 300 مليمترِ إتجاه عامِ
مناطقُ طلبِ.

النَتائِجُ الماليةُ

العائداتُ للربع الرابعِ المالي أنهىَ مارس/آذارَ 31, 2004 كَانتْ 6.2$ مليون، زيادةَ 54 % مِنْ 4.0$ مليون للربع الرابعِ المالي 2003، وزيادةِ 88 % مِنْ 3.3$ مليون في الربع الثالثِ المالي مِنْ 2004. أبلغَ Tegal عن خسارة صافيةِ 1.6$ مليون، أَو 0.06$ لكلّ حصّةِ، للرُبْعِ، قَارنَ إلى خسارة صافيةِ 1.7$ مليون، أَو 0.11$ لكلّ حصّةِ في الرُبْعِ المشابهِ قبل سنة واحدة. بشكل متسلسل، خسارة Tegal المُخْبَرة عَنْها هَبطتْ مِنْ 8.1$ مليون أَو 0.35$ لكلّ حصّةِ، في الربع الثالثِ المالي مِنْ 2004.

للسَنَةِ الكاملةِ ماليةِ 2004، عائداتِ كَانتْ 16.5$ مليون، زيادةَ 17 % مِنْ 14.1$ مليون ل2003 ماليةِ. أبلغَ Tegal عن خسارة صافيةِ 12.7$ مليون، أَو 0.57$ لكلّ حصّةِ، لماليةِ 2004، قَارنَ إلى خسارة صافيةِ 12.6$ مليون، أَو 0.82$ لكلّ حصّةِ في السَنَةِ الماليةِ السابقةِ. خسارةُ Tegal للسَنَةِ تَضمّنَ إتّهاماتَ غيرِ نقدَ ل: (i) كلفة فائدة 5.6$ مليون تَعلّقَ بتَمويل الدينِ القابل للتحويلِ؛ (ii) 2.2$ مليون expensing في بحث وتطويرِ العمليةِ (آي بي آر & دي) تَعلّقَ بإستملاكِه مِنْ أنظمةِ Simplus؛ و(iii) 1.0$ مليون مِنْ زيادةِ إحتياطيات الجردِ الفائضةِ. ماعدا هذه الإتّهاماتِ غيرِ نقدَ، خسارةَ جي أي أي بي أوّليةَ غيرَ Tegal للسَنَةِ كَانَ 3.9$ مليون.

الربح الإجمالي للربع الرابعِ المالي كَانَ 43.4 % مُقَارَن إلى 31.9 % في نفس رُبْعِ قبل سنة واحدة. تحسينُ الهامشِ في الرُبْعِ نَتجَ مِنْ إمتصاصِ أكثرِ كفاءة مِنْ الكُلَف العامةِ. للسَنَةِ أنهتْ مارس/آذارَ 31, 2004، ربح إجمالي كَانَ 28.1 % مقابل سلبي 0.5 % في السَنَةِ الماليةِ المسبّقةِ. إجماليُ الربح لكلتا سَنَوات أُثّرتْ على سلبياً بإمتصاصِ التكاليف القليلةِ وزادتْ إحتياطيات الجردِ.

تشغيل النفقاتِ للربع الرابعِ كَانتْ 2.6$ مليون، نقصانَ 0.5$ مليون مِنْ ربع رابعِ 2003 مالي. للسَنَةِ أنهتْ مارس/آذارَ 31, 2004، نفقاتَ تشغيل كليّةِ كَانتْ 11.8$ مليون، الذي تَضمّنَ آي بي آر غيرِ نقدَ & دي أجرةَ 2.2$ مليون. هذه تُقَارنُ لتَشْغيل نفقاتِ 12.6$ مليون في السَنَةِ الماليةِ المسبّقةِ. تشغيل الدخلِ للربع الرابعِ كَانَ 62$ ألف، قَارنَ إلى خسارةِ 1.8$ مليون في الرُبْعِ المشابهِ قبل سنة واحدة. خسارة الشركةِ الصافيةُ للسَنَةِ الماليةِ الكاملةِ كَانتْ 7.2$ مليون، تحسينَ على 12.6$ مليون خسارة صافيةِ في السَنَةِ المسبّقةِ.

[harbi_q8]

يسلم راسك يا سيف

وعسى الله يعوضك اللى خسرته فيه