China ACM Reports Record Quarterly Revenue and Net Income for the Second Quarter of Fiscal Year 2010
Released: 02/10/10 07:49 AM EST
- Revenue up 142%, net income rose 226.5%, and EPS reached $0.50 -

BEIJING, Feb. 10 /PRNewswire-FirstCall/ -- China Advanced Construction Materials Group, Inc. (Nasdaq: CADC) ("China ACM", or the "Company"), a leading provider of ready-mix concrete in China, today announced its unaudited financial results for the fiscal year 2010 second quarter and six months ended December 31, 2009.

Financial Highlights

  • Net revenue increased 141.6% year-over-year to a quarterly record $26.2 million;
  • Gross profit increased 32.3% year-over-year to $5.2 million;
  • Gross margin was 20.0% versus 36.5% in the same quarter last year, but higher than the 16.9% in the fiscal 2010 first quarter;
  • Net income available to common shareholders increased 226.5% year-over-year to a quarterly record $7.6 million;
  • Non-GAAP net income available to common shareholders increased 83% to $4.3 million;
  • Fully diluted EPS were $0.50 on a greater number of shares compared with $0.19 in the fiscal year 2009 second quarter;
  • Non-GAAP fully diluted EPS were $0.29 on a greater number of shares compared with $0.19 in the fiscal year 2009 second quarter

Mr. Xianfu Han, Chairman and Chief Executive Officer of China ACM, commented, "We are pleased to have delivered two consecutive record quarters. Our proprietary environmentally friendly concrete products allow us to continue winning high-profile construction projects such as the new French Embassy while our technical expertise is helping us gaining a strong foothold in the high-speed railway sector including the Hangzhou-Ningbo and Xi'an-Ankang projects. Our proprietary concrete products continue to gain traction among wider customer groups from commercial and residential real estate to underground transit and to high-speed railway networks. The addition of experienced investment professionals such as Mr. Jeremy Goodwin as President and Ms. Jing Liu as an independent board member will help provide better governance and strategic planning.  We remain optimistic about our near future prospects as the Chinese government is committed to expanding the country's infrastructure with a $586 billion stimulus package and it is investing approximately $15 billion to rapidly build the high-speed railway system."

    
    
    Use of Non-GAAP Financial Measures
    
                             Three Months Ended            Six Months Ended
                          ------------------------     ----------------------
                                December 31                  December 31
                          ------------------------     ----------------------
                             2009          2008            2009         2008
                          ----------    ----------     ----------   ----------
    
    Net Income
     (Loss)-GAAP          $7,945,081    $2,645,002     $3,422,144   $4,103,841
      Subtract:
        Dividends and
         accretion on
         redeemable
         convertible
         preferred stock    $318,835      $309,036       $659,699     $618,132
                            
    Net Income
     available to
     Common
     shareholders-GAAP    $7,626,246    $2,335,966     $2,762,445   $3,485,709
                          
      Add Back
       (Subtract):
         Change in 
         fair value 
         of warrants     $(3,356,796)      $     -     $3,916,645      $     -
                         
    Adjusted Net
     Income
     available to
     Common
     shareholders -
     non-GAAP             $4,269,450    $2,335,966     $6,679,090   $3,485,709
                          
    
    Basic earning
     per share -
     GAAP                      $0.62         $0.22          $0.24        $0.33
      Add back
       (Subtract):
        Change in fair
         value of
         warrant              $(0.27)      $     -          $0.34     $      -
                              
    Adjusted basic
     earning per
     share non-GAAP            $0.35         $0.22          $0.58        $0.33
                               
    
    Diluted earning
     per share-GAAP            $0.50         $0.19          $0.22        $0.29
      Add back (Subtract):
        Change in fair
         value of
         warrant              $(0.21)      $     -          $0.25     $      -
                              
    Adjusted diluted
     earning per
     share non-GAAP            $0.29         $0.19          $0.47        $0.29
                               
    Weighted average
     number of shares
     -GAAP
    
    Basic                 12,377,182    10,525,000     11,681,294   10,525,000
                          
    Diluted               15,955,516    14,220,410     15,624,782   14,220,410
                          
    
    Weighted average
     number of shares
     -non GAAP
    Basic                 12,377,182    10,525,000     11,681,294   10,525,000
                          
    Diluted               15,955,516    14,220,410     15,624,782   14,220,410
    

FY 2010 Second Quarter Results

Revenue for the second quarter of fiscal year 2010 grew by 141.6%, or by $15.3 million, to $26.2 million, a growth record for any quarter, from $10.8 million in the fiscal second quarter of  2009. Sales of the Company's proprietary environmentally friendly concrete represented approximately $12.3 million of the quarterly sales increase, with manufacturing service and technical service sales approximating $1.6 million and $0.8 million of the gain. Increased concrete production volume in and outside of Beijing helped generate the record high concrete sales in this quarter. China ACM continued to supply concrete products to 7 railway contracts with 12 portable plants throughout China, which contributed $3.7 million to our total revenue for the quarter ended December 31, 2009. Revenue generated through technical consulting was $1.2 million during the quarter, a 191.7% gain compared to the same fiscal quarter in 2008.  Mixer rental revenue was $0.42 million, an increase of $0.08 million or 22.7% year over year. Market cooperation revenue and selling of raw material revenue were $0.25 million and $0.29 million during the quarter while the Company did not engage in the selling of raw material during the same period last year.

Gross profit for the second quarter of fiscal year 2010 increased 32.3%, or by $1.2 million, to approximately $5.2 million from $4.0 million in the second quarter of fiscal year 2009. The increase in cost of sales was due to increased activity in the production of concrete especially by the five fixed plants in Beijing and the Company's services. Gross margin for the quarter was 20.0% compared with 36.5% a year ago, but improved from 16.9% in the 2010 fiscal first quarter. The decline in the gross margin compared with a year ago was due to the unusually higher margin volume associated with the Olympic Games. In the second quarter of fiscal year 2010, the Company's gross margin for concrete sales, manufacturing and technical services all improved quarter over quarter, as China ACM's concrete products and technical services gain further traction among existing and new customers. Production rates also began to improve in October 2009.

Selling, general and administrative ("SG&A") expenses during the second quarter of fiscal year 2010 were $1.2 million compared with $0.61 million in the fiscal second quarter last year. As a percentage of revenues, the most recent quarter's SG&A was 4.4% of revenue, down on a percentage basis from 5.7% of revenue in the second quarter of 2009. The increased expense was primarily because of an increase in employment and lease expenses resulting from higher production during the quarter, and professional and consulting expenses from being a public company.

Income from operations was approximately $4.1 million, a 22.0% increase from almost $3.3 million in the second quarter of fiscal year 2009. Operating margin for the 2010 fiscal second quarter was 15.6% compared to 30.9% in the second quarter last year. The increase in income from operations was generated by the record concrete sales and higher gross margin on manufacturing, technical services and mixer rental during the second quarter of fiscal year 2010.  

Provision for income taxes amounted to $0.81 million and $1.0 million for the quarters ended December 31, 2009 and 2008, respectively. China ACM uses recycled raw materials which created an income tax rate reduction from January 1, 2009 to December 31, 2011, an exemption from the Value Added Tax ("VAT") as well as generating additional contracts. Since January 1, 2009, the Company has had a 15% income tax rate compared with a 25% income tax rate for the quarter ended December 31,2008.

Net income attributable to common shareholders for the 2010 fiscal second quarter was $7.6 million, up 226.5%, compared with $2.3 million in the same quarter last year. This year's second quarter net income was the highest net income for any quarter in the Company's history. Diluted net earnings per share were $0.50 versus $0.19 for the same quarter last year. During the 2010 fiscal second quarter, the Company recognized a non-cash gain on the fair value of its warrants of $3.4 million. Recognizing this change, non-GAAP net income attributable to common shareholders for the 2010 fiscal second quarter was $4.3 million, up 82.8% versus non-GAAP net income of $2.3 million in the year ago same quarter. Non-GAAP diluted net earnings per share were $0.29 versus $0.22 for the same quarter. Diluted weighted average shares outstanding for the 2010 fiscal second quarter were 16.0 million compared with diluted weighted average shares outstanding of 14.2 million in the fiscal second quarter of 2009.

Six Month Results

For the first six months of fiscal year 2010 which ended December 31, 2009, net revenues increased by 186% to $45.6 million from $16.0 million in the corresponding period of fiscal year 2009. Gross profit increased 28.26% in the first six months of fiscal year 2010 to $8.5 million from approximately $6.6 million in the comparable period one year ago. Gross margin was 18.7% in the first two quarters of fiscal year 2010 compared with 41.6% in the same period of 2008. The decline in the gross margin compared with the same period last year reflected unusually higher margin volume associated with production for the Olympic Games in the year ago six month period. Income from operations grew by $1.1 million, or 20.4%, to $6.5 million from $5.4 million in the same period one year ago. Net income attributable to common shareholders for the first six months of 2010, were $2.8 million, with diluted net earnings per share of $0.22. During the 2010 fiscal six months period, the Company recognized a non-cash loss on the fair value of its warrants of $3.9 million. Non-GAAP net income attributable to common shareholders for the first six months of 2010, increased by $3.2 million to $6.7 million, with diluted net earnings per share of $0.47.  

Financial Condition

Net working capital was $6.5 million.  Shareholders' equity was $35.6 million at December 31, 2009. For the six months, the Company was cash flow positive from operations.

Mr. Jeremy Goodwin, President, commented, "Our growth in the second quarter reflected our success in securing contracts in the Beijing area thereby improving the utilization of our production capacity, and the higher gross profits generated by our 7 railway projects, technical services, and rental income. We remain optimistic as we also expanded our production capacity and expect that profitability will improve as those units are more fully utilized. As one of the ten nationally certified cement companies with the Certificate of China Environmental Protection Concrete we are well positioned to benefit from continuing government construction projects. As a leader in the ready-mix concrete segment, which is expected to be the fastest growing concrete market, our proprietary concrete mixtures continue to generate high demand by important and technically challenging projects."

Recent Developments    

On October 22, 2009, the Company announced it will be the major provider of concrete for the French embassy being built in the new diplomatic zone in the Chaoyang District of Beijing. The complex will house the largest French embassy in the world when opened in 2011.

On November 2, 2009, the Company announced it had been awarded two new contracts totaling approximately $4.2 million to provide concrete manufacturing services for the Hangzhou-Ningbo railway construction project. Under the agreement, China ACM will supply approximately 550,000 cubic meters of concrete covering approximately 150 kilometers, or approximately 93 miles.  

On January 25, 2010, the Company announced that it had signed a definitive contract to provide its ready-mix concrete service to the high-speed railway project between Xi'an and Ankang, the largest city in southern Shanxi Province. China ACM will provide technical counseling for the production of 270,000 cubic meters of ready-mix concrete. Equipment for the portable mixers has arrived on site and production will commence in February 2010.  Duration of the project is estimated to be 20 months. Revenues for this contract are an estimated $3 million with an estimated $800,000 net income.

The Company announced the appointment of Jeremy Goodwin, to assume the newly created position as President of China ACM. Mr. Goodwin has been a member of China ACM's Board of Directors since October 4, 2008.  His main responsibilities will include assisting the CEO in procuring and deploying domestic contracts, as well as expanding the Company's involvement in international projects, and strategic and financial partnerships going forward. Mr. Goodwin will also oversee the public company activities.

On February 8, 2010, the Company announced that the Board of Directors has appointed Ms. Jing Liu, Ph.D. as an independent member of the Board.  Ms. Liu will fill a vacancy on the Board, which now consists of seven members.

Conference Call

The Company will host a conference call, to be simultaneously web cast, on Wednesday, February 10th at 8:00 a.m. Eastern Standard Time, or 9:00 p.m. Beijing Time.

To participate, please call the following phone numbers:


United States

(877)-407-8033

International

(201)-689-8033



A live web cast of the conference call will be available on China ACM's website at http://www.china-acm.com. Please visit the website at least 15 minutes early to register for the web cast and download any necessary audio software.

A web cast replay will be available on the Company's website, and the call replay will be available until midnight on February 24, 2010.  To access the replay, please call the following phone numbers:

United States Dial-In #:

(877)-660-6853

International

(201)-612-7415



Account # 286


Conference ID # 344813



About China ACM

China ACM, founded in 2002 and based in Beijing, China, is a leading producer of advanced construction materials for large scale commercial, residential, and infrastructure developments. The company is primarily focused on producing and supplying a wide range of advanced ready-mix concrete materials for highly technical, large scale, and environmental construction projects. The company also aims to develop and produce new and innovative environmentally conscious construction materials.

China ACM provides materials and services through its six ready-mix concrete plant network covering Beijing metropolitan area. China ACM owns one plant, leases three plants and has technical services and preferred procurement agreements with two other independently-owned plants.  China ACM is ISO 9001 (product quality), ISO 14001 (environmental safety), and ISO 18001 (employment environment safety) certified.  Additional information about the company is available at www.china-acm.com.

This press release contains "forward-looking statements" within the meaning of the "safe-harbor" provisions of the Private Securities Litigation Reform Act of 1995. Such statements involve known and unknown risks, uncertainties and other factors that could cause the actual results of the Company to differ materially from the results expressed or implied by such statements, including changes from anticipated levels of sales, future national or regional economic and competitive and regulatory conditions, changes in relationships with customers, access to capital, difficulties in developing and marketing new products, marketing existing products, customer acceptance of existing and new products, and other factors. Additional Information regarding risks can be found in the Company's Annual Report on Form 10K and in the Company's recent report on Form 8K filed with the SEC. Accordingly, although the Company believes that the expectations reflected in such forward-looking statements are reasonable, there can be no assurance that such expectations will prove to be correct. The Company has no obligation to update the forward-looking information contained in this press release.

Contact:


Kevin Theiss

Grayling

646-284-9409

kevin.theiss@grayling.com


    
    
        CHINA ADVANCED CONSTRUCTION MATERIALS GROUP, INC. AND SUBSIDIARIES
                           CONSOLIDATED BALANCE SHEETS
                       AS OF DECEMBER 31, AND JUNE 30, 2009
    
                                                 December 31,    June 30,
                      ASSETS                         2009          2009
                                                 -----------    ----------
                                                 (Unaudited)
    CURRENT ASSETS:
      Cash                                        $1,696,339    $3,634,805
      Restricted cash                                260,863       453,192
      Marketable securities                                -        71,880
      Notes receivable                                14,275        10,799
      Accounts receivable, net of allowance
       for doubtful accounts of $95,866 and
        $120,986, respectively                    23,231,389    11,815,402
      Inventories                                  1,878,710     1,216,014
      Other receivables                            1,825,418     3,845,186
      Prepayments                                  5,524,792     4,255,326
                                                   ---------     ---------
        Total current assets                      34,431,786    25,302,604
                                                  ----------    ----------
    
    PLANT AND EQUIPMENT, net                      20,923,012    22,089,717
                                                  ----------    ----------
    
    OTHER ASSETS:
      Accounts receivable (non-current),
       net of allowance for doubtful
       accounts of $223,685 and $328,563
       respectively                                8,404,203     4,132,706
      Long term prepayments                        9,447,976     4,794,746
                                                   ---------     ---------
    Total other assets                            17,852,179     8,927,452
                                                  ----------     ---------
    
    Total assets                                 $73,206,977   $56,319,773
                                                 ===========   ===========
    
         LIABILITIES AND SHAREHOLDERS' EQUITY
    
    CURRENT LIABILITIES:
      Short term loans                              $146,259    $4,512,200
      Accounts payable                            22,081,971    10,722,741
      Customer deposits                              463,047             -
      Other payables                                 306,266       352,880
      Other payables – shareholders                  751,826       806,946
      Accrued liabilities                          1,443,512       593,057
      Taxes payable                                2,727,478     3,048,179
                                                   ---------     ---------
    Total current liabilities                     27,920,359    20,036,003
    
    OTHER LIABILITIES
       Warrants liabilities                        5,546,523             -
                                                   ---------           ---
    Total liabilities                             33,466,882    20,036,003
                                                  ----------    ----------
    
    COMMITMENTS AND CONTINGENCIES (Note 19)
    
      REDEEMABLE CONVERTIBLE PREFERRED
       STOCK ($0.001 par value, 549,875
       shares issued and outstanding as of
       December 31, 2009 and 851,125 shares
       issued and outstanding as of June
       30, 2009), net of discount for the
       amount of $167,851 and $567,581 as
       of December 31 and June 30, 2009,
       respectively                                4,231,149     6,241,419
                                                   ---------     ---------
    
    SHAREHOLDERS' EQUITY:
    
      Preferred stock $0.001 par value,
       1,000,000 shares authorized, 549,875
       issued and outstanding as of
       December 31, 2009 and 851,125 issued
       and outstanding as of June 30, 2009,
       and classified outside shareholders'
       equity (see above), liquidation
       preference of $8.00 per share and
       accrued dividends as of December 31,
       2009 and June 30, 2009                              -             -
    
      Common stock, $0.001 par value,
       74,000,000 shares authorized,
       12,751,971 and 10,595,500 shares
       issued and outstanding, as of
       December 31, 2009 and June 30, 2009,
       respectively                                   12,752        10,596
      Paid-in-capital                             17,735,448    12,987,417
      Contribution receivable                              -    (1,210,000)
      Retained earnings                           11,590,535    12,783,892
      Statutory reserves                           3,545,038     2,765,179
      Accumulated other comprehensive income       2,625,173     2,705,267
                                                   ---------     ---------
    Total shareholders' equity                    35,508,946    30,042,351
                                                  ----------    ----------
    Total liabilities, redeemable
     preferred stock and shareholders' equity    $73,206,977   $56,319,773
                                                 ===========   ===========
    
    The accompanying notes are an integral part of these consolidated
     financial statements
    
    
    
       CHINA ADVANCED CONSTRUCTION MATERIALS GROUP, INC. AND SUBSIDIARIES
                   CONSOLIDATED STATEMENTS OF OPERATIONS AND OTHER 
                          COMPREHENSIVE (LOSS) INCOME
      FOR THE THREE MONTHS AND SIX MONTHS ENDED DECEMBER 31, 2009 AND 2008
    
                          Three months ended            Six months ended
                              December 31,                 December 31,
                           2009         2008           2009           2008
                       -----------  -----------    -----------    -----------
                       (Unaudited)  (Unaudited)    (Unaudited)    (Unaudited)
    REVENUE
      Sales of
       concrete        $20,316,502   $7,969,878    $35,203,259     $9,837,565
      Manufacturing
       services          3,663,114    2,070,996      6,468,728      3,996,539
      Technical
       services          1,234,760      423,330      2,479,655      1,040,127
      Mixer rental         416,770      339,767        960,640        996,581
      Marketing
       cooperation         247,796       24,230        247,796         94,135
      Sales of
       materials           285,370            -        285,370              -
                           -------          ---        -------            ---
    Total revenue       26,164,312   10,828,201     45,645,448     15,964,947
                        ----------   ----------     ----------     ----------
    
    COST OF REVENUE
      Concrete          18,453,296    5,993,897     32,790,012      7,554,204
      Manufacturing
       services          2,063,646      795,880      3,820,813      1,293,088
      Technical
       services             81,516       29,781        135,999         97,683
      Mixer rental          45,124       44,998         90,858        337,043
      Marketing
       cooperation          47,061        7,837         47,061         38,707
      Sales of
       materials           239,043                     239,043
                           -------        -----        -------         ------
        Total cost of
         revenue        20,929,686    6,872,393     37,123,786      9,320,725
                        ----------    ---------     ----------      ---------
    
    GROSS PROFIT         5,234,626    3,955,808      8,521,662      6,644,222
    
    SELLING, GENERAL
     AND ADMINISTRATIVE
     EXPENSES            1,157,250      612,371      2,052,281      1,269,480
                         ---------      -------      ---------      ---------
    
    INCOME FROM
     OPERATIONS          4,077,376    3,343,437      6,469,381      5,374,742
                         ---------    ---------      ---------      ---------
    
    OTHER (EXPENSE)
     INCOME, NET
      Other subsidy
       income            1,323,515      602,427      2,290,287        830,021
      Realized gain
       from sales of
       marketable
       securities           27,008            -         27,008              -
      Non-operating
       (expense)
       income, net         (29,325)     (85,295)       (78,528)       (83,188)
      Change in fair
       value of
       warrants          3,356,796            -     (3,916,645)             -
      Interest income        1,524        2,406          3,021          3,840
      Interest expense           -     (217,570)       (23,753)      (446,344)
                               ---     --------        -------       --------
    TOTAL OTHER
     (EXPENSE)
     INCOME, NET         4,679,518      301,968     (1,698,610)       304,329
                         ---------      -------     ----------        -------
    
    INCOME BEFORE
     PROVISION FOR
     INCOME TAXES        8,756,894    3,645,405      4,770,771      5,679,071
    
    PROVISION FOR
     INCOME TAXES          811,813    1,000,403      1,348,627      1,575,230
                           -------    ---------      ---------      ---------
    
    NET INCOME           7,945,081    2,645,002      3,422,144      4,103,841
    
    DIVIDENDS AND
     ACCRETION ON
     REDEEMABLE
     CONVERTIBLE
     PREFERRED STOCK       318,835      309,036        659,699        618,132
                           -------      -------        -------        -------
    NET INCOME
     AVAILABLE TO
     COMMON
     SHAREHOLDERS        7,626,246    2,335,966      2,762,445      3,485,709
                         ---------    ---------      ---------      ---------
    RECONCILIATION
     OF COMPREHENSIVE
     INCOME:
      Net Income         7,945,081    2,645,002      3,422,144      4,103,841
      Unrealized loss
       from marketable
       securities                -       (5,876)             -        (19,217)
      Foreign currency
       translation
       adjustment          (17,663)      74,755        (80,094)       138,179
                           -------       ------        -------        -------
    
    COMPREHENSIVE
     INCOME             $7,927,418   $2,713,881     $3,342,050     $4,222,803
                        ==========   ==========     ==========     ==========
    
    EARNING PER
     COMMON SHARE
     ALLOCATED TO
     COMMON
     SHAREHOLDERS
      Weighted average
       number of shares:
        Basic           12,377,182   10,525,000     11,681,294     10,525,000
                        ==========   ==========     ==========     ==========
        Diluted         15,955,516   14,220,410     15,624,782     14,220,410
                        ==========   ==========     ==========     ==========
    
      Earnings per share:
        Basic                $0.62        $0.22          $0.24          $0.33
                             =====        =====          =====          =====
        Diluted              $0.50        $0.19          $0.22          $0.29
                             =====        =====          =====          =====
    
    
    
        CHINA ADVANCED CONSTRUCTION MATERIALS GROUP, INC. AND SUBSIDIARIES
                       CONSOLIDATED STATEMENTS OF CASH FLOWS
                FOR THE SIX MONTHS ENDED DECEMBER 31, 2009 AND 2008
    
                                                     December 31, December 31,
                                                         2009        2008
                                                     -----------  -----------
                                                     (UNAUDITED)  (UNAUDITED)
                                                     -----------  -----------
    CASH FLOWS FROM OPERATING ACTIVITIES:
      Net income                                      $3,422,144   $4,103,841
      Adjustments to reconcile net income (loss)
       to cash provided by (used in) operating
       activities:
         Depreciation                                  1,387,883    1,071,362
         Amortization of long term deferred expense            -        2,771
         Bad debt expense                               (129,354)     142,485
         Amortization of deferred compensation
          expense                                        120,778       26,210
         Change in fair value of warrants              3,916,645            -
         Realized gain on sale of marketable
          securities                                     (27,007)           -
        Changes in operating assets and liabilities
         Accounts receivable                         (19,737,550)  (8,111,508)
         Note receivable                                  (3,502)           -
         Inventories                                    (664,483)    (861,184)
         Other receivables                             2,011,537     (208,733)
         Prepayments                                  (1,276,446)     155,626
         Long term deferred expense                     (424,307)           -
         Accounts payable                             11,375,636    2,931,338
         Customer deposits                               462,849       (2,232)
         Other payables                                   39,898       55,886
         Accrued liabilities                             896,045      166,881
         Taxes payable                                  (314,895)   1,590,669
                                                        --------    ---------
      Net cash provided by operating activities        1,055,871    1,063,412
                                                       ---------    ---------
    
    CASH FLOWS FROM INVESTING ACTIVITIES:
      Proceeds from sale of marketable securities         78,207            -
      Advanced for equipment purchase                    (80,462)           -
      Purchase of property, plant and equipment         (258,580)     (31,666)
                                                        --------      -------
      Net cash used in investing activities             (260,835)     (31,666)
                                                        --------      -------
    CASH FLOWS FROM FINANCING ACTIVITIES:
      Proceeds from short term loan                      146,284    7,354,278
      Payments of short term loan                     (4,502,287)  (6,749,544)
      Payment to shareholder for rent                   (141,060)     (43,282)
      Restricted cash                                    192,330       31,608
      Proceeds from warrant exercised                    386,100            -
      Proceeds from issuance of common stock           1,497,242            -
      Preferred dividends paid                          (304,781)    (317,648)
                                                        --------     --------
      Net cash (used in) provided by financing
       activities                                     (2,726,172)     275,412
                                                      ----------      -------
    EFFECTS OF EXCHANGE RATE CHANGE IN CASH               (7,330)       7,525
                                                          ------        -----
    
    NET (DECREASE) INCREASE IN CASH                   (1,938,466)   1,314,683
    
    CASH, beginning of year                            3,634,805    1,910,495
                                                       ---------    ---------
    CASH, end of period                               $1,696,339   $3,225,178
                                                      ==========   ==========
    

SOURCE China Advanced Construction Materials Group, Inc.