CRC Health Reports Operating Results for the Year and Quarter ended December 31, 2005
                 
    CUPERTINO, Calif., April 28 /PRNewswire/ -- CRC Health Corporation
(formerly known as CRC Health Group, Inc.) ("CRC"), the nation's largest
chemical dependency and behavioral disorder treatment provider, announced
its results for the year and quarter ended December 31, 2005, reflecting
contributions from its acquisition of Sierra Tucson in May 2005 and other
recent acquisitions (the "2005 acquisitions"), and continued organic
growth.
    Bain Capital Partners' acquisition of CRC
    On February 6, 2006, investment funds managed by Bain Capital Partners
("Bain") completed the acquisition of CRC for approximately $723 million.
As part of the transaction certain members of the CRC management team
partnered with Bain by retaining an equity stake in CRC. The acquisition
resulted in several large expenses for merger-related costs in the fourth
quarter. CRC's results excluding these unusual items can be derived from
the table reconciling net income to EBITDA to adjusted EBITDA presented
below.
    Historical Financial Results
    Fourth Quarter Financial Results
    Net revenue for the fourth quarter of 2005 was $57.9 million. Net
income for the fourth quarter of 2005 was $4.9 million. Net income for the
fourth quarter of 2005 includes merger-related costs of $1.6 million, and
unrealized gains from interest rate swap market valuations of $0.5 million.
    Twelve Month Financial Results
    Consolidated net revenue increased $43.4 million, or 26.2%, to $209.0
million in 2005 from $165.6 million in 2004. This increase was attributable
to increases of $38.3 million, or 44.3%, in residential treatment net
revenue, and $4.9 million, or 6.2%, in opiate treatment net revenue. The
same facility growth in residential treatment net revenue was $10.5
million, or 12.2% and the same facility growth in opiate treatment net
revenue was 4.4%. The acquisition of Sierra Tucson in May 2005 accounted
for $21.9 million of the increase in net revenue and the acquisition of The
Life Healing Center in July 2004 accounted for $3.6 million of the increase
in net revenue. Net income from continuing operations for the year ended
December 31, 2005 was $18.0 million compared to net income from continuing
operations of $13.2 million in the corresponding period in 2004.
    Net income for the twelve months ended December 31, 2005 includes
merger- related costs of $1.6 million, costs related to a previously
contemplated initial public offering, which offering did not occur, of $0.8
million, realized and unrealized gains from the termination of an interest
rate swap and related market valuations totaling $2.2 million, write-offs
of deferred financing costs of $2.2 million, and other expenses associated
with hurricanes and a corporate office relocation totaling $0.3 million.
    Pro Forma Financial Results
    Pro forma net revenue for the three months and year ended December 31,
2005 was $57.9 million and $226.8 million, respectively. Pro forma net
income for the three months and year ended December 31, 2005 was $1.6
million and $7.2 million, respectively. Pro forma adjusted EBITDA for the
three months and year ended December 31, 2005 was $16.1 million and $65.6
million, respectively.
    CRC has presented pro forma results of operations for the periods
presented because (i) the 2005 historical results do not include full year
operating results for Sierra Tucson and the other 2005 acquisitions and
(ii) CRC's capital structure changed significantly on February 6, 2006 as a
result of the Bain acquisition and the related financing and other
transactions. Accordingly, CRC believes the pro forma results of operations
presented herein are useful in understanding the 2005 results.
    In addition, in order to supplement its pro forma condensed
consolidated financial statements presented in accordance with accounting
principles generally accepted in the United States of America ("GAAP"), CRC
is providing a summary to show the computation of earnings before interest,
taxes, depreciation and amortization ("EBITDA"), as well as adjusted
EBITDA. Adjusted EBITDA takes into account certain adjustments which are
excluded from EBITDA for purposes of various covenants in the indenture
governing CRC's 10 3/4% senior subordinated notes due 2016 and its credit
agreement dated February 6, 2006. CRC believes that the adjusted EBITDA
information presented provides useful information to both management and
investors concerning its ability to meet its future debt service and to
comply with certain covenants in its borrowing arrangements that are tied
to these measures. CRC also believes that including the effect of these
items allows management and investors to better compare CRC's financial
performance from period-to-period, and to better compare CRC's financial
performance with that of its competitors. The presentation of this
additional information is not meant to be considered in isolation of, or as
a substitute for, results prepared in accordance with GAAP.
    The unaudited pro forma results of operations for the periods presented
give effect to the Bain acquisition and the 2005 acquisitions as if such
transactions had occurred on January 1, 2005 and the pro forma condensed
consolidated balance sheet as of December 31, 2005 gives effect to the Bain
acquisition and the related financing as if they had occurred on December
31, 2005. The pro forma adjustments are based upon available information
and certain assumptions that the Company believes are reasonable. The pro
forma condensed consolidated statements of operations is for informational
purposes only and does not purport to represent what our results of
operations or financial position would actually be if the Bain acquisition
and the 2005 acquisitions occurred at any date, nor does such information
purport to project the results of operations for any future period.
           CRC Health Corporation (formerly CRC Health Group, Inc.)
               Condensed Consolidated Statements of Operations
                                (in thousands)


                                                                      Three
                                            12 Months   12 Months     Months
                                              Ended       Ended       Ended
                                             Dec. 31,     Dec. 31,    Dec. 31,
                                               2004        2005       2005
                                                                   (unaudited)
    Net revenue:
      Net client service revenue              $163,705    $205,833    $56,626
      Other revenue                              1,898       3,189      1,319
                  Net revenue                  165,603     209,022     57,945
    Operating expenses:
      Salaries and benefits                     77,784      96,241     26,118
      Supplies and facilities cost              41,588      54,827     16,027
      Insurance                                  2,511       2,305        632
      Provision for bad debts                    2,834       3,041      1,158
      Depreciation and amortization              3,699       3,891      1,162
                  Operating expenses           128,416     160,305     45,097
    Income (loss) from operations               37,187      48,717     12,848
    Interest expense                           (13,965)    (19,814)    (5,987)
    Other financing costs                            -      (2,185)         -
    Other income (expense)                         (12)      2,199        449
    Income (loss) from continuing operations
      before income taxes                       23,210      28,917      7,310
    Income tax expense (benefit)                 9,996      10,916      2,457
    Net income from continuing operations      $13,214     $18,001     $4,853


           CRC Health Corporation (formerly CRC Health Group, Inc.)
          Pro Forma Condensed Consolidated Statements of Operations
                                (in thousands)
                                 (unaudited)

                                                 12 Months        Three Months
                                                   Ended              Ended
                                                  Dec. 31,            Dec. 31,
                                                    2005               2005
    Net revenue:
            Net client service revenue            $222,907            $56,626
            Other revenue                            3,882              1,319
                    Net revenue                    226,789             57,945
    Operating expenses:
            Salaries and benefits                  102,244             26,118
            Supplies and facilities cost            59,329             15,971
            Insurance                                2,649                632
            Provision for bad debts                  3,022              1,158
            Depreciation and amortization            8,433              2,137
                    Operating expenses             175,677             46,016
    Income (loss) from operations                   51,112             11,929
    Interest expense                               (42,163)           (10,533)
    Other income (expense)                           1,652                449
    Income (loss) from continuing operations
      before income taxes                           10,601              1,845
     Income tax expense (benefit)                    3,416                218
    Net income from continuing operations           $7,185             $1,627




           CRC Health Corporation (formerly CRC Health Group, Inc.)
     Reconciliation of Pro Forma Net Income from Continuing Operations to
                          EBITDA to Adjusted EBITDA
                                (in thousands)
                                 (unaudited)

                                                 12 Months        Three Months
                                                   Ended              Ended
                                                  Dec. 31,            Dec. 31,
                                                    2005               2005

    Net income from continuing operations          $7,185             $1,627
    Interest expense                               42,163             10,533
    Income tax expense (benefit)                    3,416                218
    Depreciation and amortization                   8,433              2,137

    EBITDA                                         61,197             14,515

    Expenses of prior owners of acquired
     businesses                                       808                  -
    Expenses incurred in anticipation of a
     contemplated public offering                     824
    Expenses incurred related to the Bain
     acquisition                                    1,241              1,241
    Unrecognized profit on deferred
     revenue from the Sierra Tucson acquisition       466
    Management fees to Triod                          147                  -
    Expense related to forgiveness of loan to CEO     205                205
    Hurricane losses                                  191
    Corporate office relocation expenses               80
    Gain on termination of interest rate swap      (1,643)              (454)
    Loss on fixed asset disposals                     103                 48
    Management fees to Bain                         2,000                500

    Adjusted EBITDA                               $65,619            $16,055



           CRC Health Corporation (formerly CRC Health Group, Inc.)
                    Condensed Consolidated Balance Sheets
                                (in thousands)

                                                 Historical          Pro Forma
                                              Dec. 31, 2005      Dec. 31, 2005

    Assets
    Current assets
             Cash                                   $5,077             $1,405
             Accounts receivable - net              23,418             23,418
             Prepaid expenses                        4,510              4,808
             Income taxes receivable                     -              9,602
             Other current assets                    7,096              5,453
                      Total current assets          40,101             44,686
    Property and equipment - net                    49,074             64,531
    Goodwill                                       265,977            456,035
    Intangibles - net                               60,008            286,500
    Other assets                                     8,994             23,271
                      Total assets                $424,154           $875,023

    Liabilities and Stockholders' Equity
    Current liabilities
             Accounts payable                       $5,348             $5,348
             Other current liabilities              20,919             16,298
             Revolving credit facility               9,500              4,300
             Current portion of long-term debt       2,050              2,450
                      Total current liabilities     37,817             28,396
    Long-term debt - less current portion          248,381            439,572
    Deferred income taxes                            9,877            112,350
    Other long-term liabilities                        469                230
             Total liabilities                     296,544            580,548
    Mandatorily redeemable stock                   115,625                  -
    Stockholders' equity (deficit)                  11,985            294,475
                                                  $424,154           $875,023



           CRC Health Corporation (formerly CRC Health Group, Inc.)
                             Selected Statistics

                                            Three Months         12 Months
                                               Ended               Ended
                                              Dec. 31,            Dec. 31,
                                                2005                2005

     Residential treatment facilities data
     Number of inpatient
      facilities - end of period                  21                  21
     Number of outpatient
      facilities - end of period                  18                  18
     Available beds - end of period            1,332               1,332
     Average daily census                    1,161.5             1,080.7
     Occupancy rate                            87.2%               88.1%
     Net revenue per patient day             $338.00             $316.53

     Opiate treatment clinics data
     Number of opiated treatment
      clinics - end of period                     49                  49
     Average daily census                   21,409.3            21,053.8
     Net revenue per patient day              $10.95              $10.91




    Reports and Conference Call
    Per the requirements of the indenture governing CRC's 10 3/4% senior
subordinated notes due 2016, CRC has filed its 2005 audited financial
statements and associated MD&A with the indenture trustee. Note holders
wishing to review these documents should contact the trustee directly
(Richard Prokosch, U.S. Bank, RICHARD.PROKOSCH@usbank.com). CRC intends to
conduct a conference call to discuss its results in conjunction with the
release of its Q1 2006 financial results this coming May.
    Forward-Looking Statements
    This press release includes or may include "forward-looking
statements." All statements included herein, other than statements of
historical fact, may constitute forward-looking statements. Although CRC
believes that the expectations reflected in such forward-looking statements
are reasonable, it can give no assurance that such expectations will prove
to be correct. Important factors that could cause actual results to differ
materially from those expressed or implied by such forward-looking
statements include, among others, the following factors: changes in
government reimbursement for CRC's services; changes in applicable
regulations or a government investigation or assertion that CRC has
violated applicable regulations; the potentially difficult, unsuccessful or
costly integration of recently acquired operations and future acquisitions;
the potentially difficult, unsuccessful or costly opening and operating of
new treatment facilities; the possibility that commercial payors for CRC's
services may undertake future cost containment initiatives; the limited
number of national suppliers of methadone used in CRC's opiate treatment
clinics; the failure to maintain established relationships or cultivate new
relationships with patient referral sources; shortages in qualified
healthcare workers; natural disasters such as hurricanes, earthquakes and
floods; competition that limits CRC's ability to grow; the potentially
costly implementation of new information systems to comply with federal and
state initiatives relating to patient privacy, security of medical
information and electronic transactions; the potentially costly
implementation of accounting and other management systems and resources in
response to financial reporting and other requirements; the loss of key
members of CRC's management; claims asserted against CRC or lack of
adequate available insurance; CRC's substantial indebtedness; and certain
restrictive covenants in CRC's debt documents.



SOURCE Robert Weiner Associates; CRC Health Corporation
 

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