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Boralex Inc. (BLX)
Exchange: Toronto Stock Exchange
$11.050
May 24, 2013, 3:47 AM EDT
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Boralex Reports an Exceptional Third Quarter 2008

MONTREAL, Nov. 12 /CNW Telbec/ - In the third quarter of 2008, Boralex Inc. ("Boralex" or the "Corporation") recorded a strong increase in all operating revenue, largely due to a bigger contribution from the wood residue segment and favourable hydrology.

(in millions of dollars, except per share data)
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                             Three months ended       Nine months ended
                           ----------------------------------------------
                           September   September   September   September
                            30, 2008    30, 2007    30, 2008    30, 2007
                           ----------------------------------------------
Revenue from
 energy sales                 48.8        34.3       142.9       117.4
EBITDA                        16.8         9.9        53.3        42.6
Net earnings                   5.7         1.0        16.0        15.6
Basic net earnings
 per share                   $0.15       $0.03       $0.42       $0.47
Cash flows from operations    13.9         8.8        44.1        35.5
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For the three months ended September 30, 2008, revenue from energy sales totalled $48.8 million, up 42.3% over the same period in 2007. Earnings before interest, taxes, depreciation and amortization (EBITDA) rose to $16.8 million in the third quarter compared to $9.9 million for the same quarter a year earlier. Boralex's revenues were all positively affected by higher REC sales, higher production volume in the wood residue and hydroelectric segments and higher energy selling prices. The Corporation closed the third quarter of 2008 with net earnings of $5.7 million ($0.15 per share), compared to $1.0 million ($0.03 per share) in 2007. The strong operating results have translated into cash assets. Cash flows from operations rose 58% to $13.9 million in the third quarter of 2008 compared to $8.8 million a year earlier. This clearly demonstrates the quality of the Corporation's assets and its solid financial position.

Patrick Lemaire, President and Chief Executive Officer, is pleased with this growth: "The diverse nature of Boralex's assets and its aggressive position in the wood-residue market, particularly with respect to RECs, proves once again that we have made the right strategic decisions which have led to these strong results."

In the wind power segment, wind conditions were less favourable in the third quarter of 2008. However, lower power generation was partly offset by the start-up of new wind farms, the rise in the euro, the sale of green certificates and price indexing. This segment thus recorded revenue of $5.9 million, slightly down from $6.0 million in 2007. EBITDA amounted to $4.4 million for the three months ended September 30, down $0.5 million compared to the same period in 2007.

The hydroelectric segment posted revenue of $1.9 million in the third quarter of 2008, close to three times the amount reported in the same quarter of 2007. With substantially better hydrology compared to 2007, production volume rose by 147.2% and EBITDA by $1.3 million, to $0.8 million in the third quarter of 2008.

Strengthened by increased participation in the Connecticut REC market, to which three of its wood-residue power stations now contribute, versus just one in 2007, the wood-residue segment recorded revenue of $37.9 million in the third quarter of 2008, up 47.5% over the same period in 2007. This segment's good performance also stems from higher production volume, mainly because the Stacyville power station is now operating again. EBITDA rose to $13.6 million in the third quarter of 2008 versus $7.5 million in 2007. Moreover, the natural gas cogeneration power station reported revenue of $3.2 million in the third quarter of 2008, up $1.3 million compared to the same period in 2007, with a negative EBITDA of $0.2 million, similar to that of a year earlier.

Mr. Lemaire stressed that: "Boralex is naturally concerned about the world economic slowdown, but we believe that the current financial crisis may also have some advantages and could lead to business opportunities for Boralex, which has always distinguished itself as an operator. The cash balance at the end of the third quarter amounted nearly $60 million, and thus reflects the capacity of Boralex to pursue its development."

Also, in early October, the Corporation started building four sites (10 MW each) in Ontario. These sites, fitted with Enercon turbines, should start generating power by the end of the second quarter of 2009. On October 28, 2008, in response to the Ontario RES III Request for Proposals, Boralex submitted the Merlin-Buxton wind power project with an installed capacity of 90 MW, slated for start-up in 2012. The results of the RFP should be released in the first quarter of 2009.

About Boralex

Boralex is a major private electricity producer whose core business is the development and operation of power stations that run on renewable energy. Employing close to 300 people, the Corporation owns and operates 21 power stations with a combined installed capacity MW of 351 MW in Quebec, the northeastern United States and France. The Corporation also has 228 MW of contracted capacity for future production sites. Boralex is distinguished by its leading expertise and long experience in three types of power generation - wind, hydroelectric and thermal. The Boralex shares trade on the Toronto stock exchange under the ticker symbol BLX. www.boralex.com

In addition, Boralex holds a 23% interest in Boralex Power Income Fund which owns 10 power stations in Quebec and the United States with an installed capacity of close to 190 MW. Management of the Fund's assets is provided by Boralex.

Certain statements in this release, including statements regarding future results and performance, are forward-looking statements based on current expectations. The accuracy of such statements is subject to a number of risks, uncertainties and assumptions that may cause actual results to differ materially from those projected, including, but not limited to, the effect of general economic conditions, decreased demand for Boralex's products, increases in raw material costs, fluctuations in currency exchange rates, fluctuations in sales prices and adverse changes in general market and industry conditions. The summarized financial statements included in this press release also contain certain financial measurements that are not recognized as Generally Accepted Accounting Principles (GAAP).

To assess the operating performance of its assets and reporting segments, the Corporation uses Earnings before interest, taxes, depreciation and amortization (EBITDA) and Cash flows from operations as performance measurements. EBITDA and Cash flows from operations are not defined under GAAP and do not have a standardized meaning prescribed by GAAP. Therefore, these measures may not be comparable to similar measures presented by other enterprises. EBITDA is defined in the summarized financial statements included with this press release. Cash flows from operations corresponds to cash flow from operating activities before changes in non-cash working capital balances as disclosed in the consolidated statements of cash flows attached in this press release.

Notice to shareholders

These interim financial statements as at September 30, 2008 and 2007 have not been reviewed by our auditors PricewaterhouseCoopers LLP. These financial statements are the responsibility of the management of Boralex Inc. They have been reviewed and approved by its Board of Directors, as recommended by its Audit Committee.

The following financial informations were extracted from the interim consolidated financial statements of Boralex Inc.The complete interim financial statements were prepared conformingly with the Canadian generally accepted accounting principles (GAAP). They are available on the Boralex's website (www.boralex.com) and filed with SEDAR.

Consolidated Balance Sheets

                                                   AS AT         AS AT
                                            SEPTEMBER 30,  DECEMBER 31,
(in thousands of dollars) (unaudited)               2008          2007
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ASSETS
CURRENT ASSETS
Cash and cash equivalents                         58,711        79,195
Accounts receivable                               42,658        39,200
Future income taxes                                  850         2,394
Inventories                                        8,491         8,002
Prepaid expenses                                   2,852         2,171
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                                                 113,562       130,962

Investment                                        66,722        67,321
Property, plant and equipment                    287,149       258,712
Power sales contracts                             23,917        18,527
Other assets                                      56,928        39,209
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                                                 548,278       514,731
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LIABILITIES
CURRENT LIABILITIES
Bank loans and advances                              448             -
Accounts payable and accrued liabilities          18,952        20,869
Income taxes                                       1,215         1,481
Current portion of long-term debt                 25,761        26,786
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                                                  46,376        49,136

Long-term debt                                   139,554       148,747
Future income taxes                               34,186        23,430
Fair value of derivative financial instruments       256         1,400
Other liabilities                                  5,406         6,642
Non-controlling interests                            729           607
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                                                 226,507       229,962

SHAREHOLDERS' EQUITY
Capital stock                                    223,160       221,557
Contributed surplus                                2,746         1,974
Retained earnings                                131,600       115,669
Accumulated other comprehensive loss             (35,735)      (54,431)
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                                                 321,771       284,769
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                                                 548,278       514,731
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Consolidated Statements of Earnings

(in thousands of dollars,          FOR THE                 FOR THE
 except per-share amounts    THREE-MONTH PERIODS     NINE-MONTH PERIODS
 and number of shares)       ENDED SEPTEMBER 30,     ENDED SEPTEMBER 30,
(unaudited)                   2008        2007        2008        2007
-------------------------------------------------------------------------
-------------------------------------------------------------------------
Revenues from energy
 sales                      48,811      34,276     142,931     117,431
Renewable energy tax
 credits                     3,532       3,134       9,063       9,533
Operating costs             34,079      25,463      96,644      82,792
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                            18,264      11,947      55,350      44,172

Share of earnings
 of the Fund                 1,180         878       6,218       5,537
Management revenues from
 the Fund                    1,349       1,427       4,042       4,208
Other revenues                 514         110       1,159       1,668
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                            21,307      14,362      66,769      55,585
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OTHER EXPENSES
Management and
 operation of the
 Fund                        1,073       1,094       3,050       3,407
Administrative
 expenses                    3,469       3,344      10,414       9,569
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                             4,542       4,438      13,464      12,976
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OPERATING INCOME
 BEFORE AMORTIZATION        16,765       9,924      53,305      42,609
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Amortization                 6,377       5,895      18,221      16,143
Foreign exchange loss
 (gain)                       (185)        296        (603)        604
Financial instruments       (1,010)       (369)         94      (6,243)
Financing costs              3,515       3,389       9,971      11,903
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                             8,697       9,211      27,683      22,407
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EARNINGS BEFORE
 INCOME TAXES                8,068         713      25,622      20,202

Income tax expense
 (recovery)                  2,416        (146)      9,496       4,674
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                             5,652         859      16,126      15,528

Non-controlling
 interests                       5         158        (112)        104
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NET EARNINGS                 5,657       1,017      16,014      15,632
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Net earnings per
 Class A share - basic
 (in dollars)                 0.15        0.03        0.42        0.47
Net earnings per
 Class A share - diluted
 (in dollars)                 0.15        0.03        0.42        0.46
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Weighted average
 number of Class A
 shares outstanding
 (basic)                38,247,112  37,454,625  37,739,288  33,374,658
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Consolidated Statements of Retained Earnings

                                               FOR THE NINE-MONTH PERIODS
                                                    ENDED SEPTEMBER 30,
(in thousands of dollars) (unaudited)               2008          2007
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Balance - beginning of period                    115,669        97,649
Issuance costs, net of related taxes                   -        (3,407)
Share redemption premium                             (83)            -
Net earnings for the period                       16,014        15,632
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Balance - end of period                          131,600       109,874
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Consolidated Statements of Comprehensive Income

                                   FOR THE                 FOR THE
                             THREE-MONTH PERIODS     NINE-MONTH PERIODS
(in thousands of dollars)    ENDED SEPTEMBER 30,     ENDED SEPTEMBER 30,
(unaudited)                   2008        2007        2008        2007
-------------------------------------------------------------------------
-------------------------------------------------------------------------

Net earnings for the period  5,657       1,017      16,014      15,632
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Other comprehensive income
 (loss):
  TRANSLATION ADJUSTMENTS
    Unrealized translation
     gains (losses) on
     translation of
     financial statements
     of self-sustaining
     foreign operations      3,066      (9,087)     10,475     (23,912)
    Share of cumulative
     translation
     adjustments of the
     Fund                      699        (744)        868      (2,831)
    Taxes                     (224)        321        (228)      1,241
  CASH FLOW HEDGES
    Change in fair value
     of financial
     instruments            27,421        (847)     11,084       1,944
    Hedging instruments
     realized and
     recognized in net
     earnings                  (49)       (580)      1,170      (1,704)
    Hedging instruments
     realized and
     recognized in balance
     sheet                  (1,106)          -      (1,106)          -
    Termination of hedging
     relationships               -           -           -      (5,874)
    Taxes                   (8,405)        457      (3,567)      1,804
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                            21,402     (10,480)     18,696     (29,332)
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Comprehensive income
 (loss) for the period      27,059      (9,463)     34,710     (13,700)
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Consolidated Statements of Cash Flows

                                   FOR THE                 FOR THE
                             THREE-MONTH PERIODS     NINE-MONTH PERIODS
(in thousands of dollars)    ENDED SEPTEMBER 30,     ENDED SEPTEMBER 30,
(unaudited)                   2008        2007        2008        2007
-------------------------------------------------------------------------
-------------------------------------------------------------------------

OPERATING ACTIVITIES
Net earnings                 5,657       1,017      16,014      15,632
Distributions received from
 the Fund                    2,410       3,097       7,917       9,293
Adjustments for non-cash
 items
  Share of earnings of
   the Fund                 (1,180)       (878)     (6,218)     (5,537)
  Amortization               6,377       5,895      18,221      16,143
  Amortization of financing
   costs                       712         639       2,144       2,058
  Renewable energy tax
   credits                  (1,507)     (1,078)     (2,996)     (3,361)
  Future income taxes        2,108           1       8,075       5,958
  Financial instruments     (1,010)       (369)         94      (6,243)
  Other                        320         428         885       1,589
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                            13,887       8,752      44,136      35,532

Change in non-cash working
 capital items             (10,820)     (2,707)     (7,396)     (6,496)
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                             3,067       6,045      36,740      29,036
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INVESTING ACTIVITIES
Business acquisitions       (5,156)          -      (5,781)          -
Additions to property,
 plant and equipment        (3,048)     (4,081)    (16,412)    (16,273)
Change in debt servicing
 reserves                       26           1         (28)      6,216
Development projects        (7,236)     (2,346)    (22,319)     (2,615)
Other                          372         267      (1,197)     (2,681)
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                           (15,042)     (6,159)    (45,737)    (15,353)
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FINANCING ACTIVITIES
Net change in bank loans
 and advances                  448           -         448           -
Increase in long-term debt       -           -           -     151,437
Payments on long-term debt  (7,462)     (1,427)    (17,657)   (196,986)
Financing costs                  -        (145)          -      (2,011)
Net proceeds from share
 issuance                       11           -       1,716     105,307
Share redemption              (194)          -        (194)          -
Other                            3         (97)          5        (591)
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                            (7,194)     (1,669)    (15,682)     57,156
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TRANSLATION ADJUSTMENTS
 ON CASH AND CASH
 EQUIVALENTS                   (23)       (826)      4,195      (2,854)
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NET CHANGE IN CASH AND
 CASH EQUIVALENTS          (19,192)     (2,609)    (20,484)     67,985

CASH AND CASH EQUIVALENTS -
 BEGINNING OF PERIOD        77,903      84,493      79,195      13,899
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CASH AND CASH EQUIVALENTS -
 END OF PERIOD              58,711      81,884      58,711      81,884
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SUPPLEMENTAL INFORMATION

CASH AND CASH EQUIVALENTS
 PAID FOR:
  Interest                   2,413       3,113       7,273       9,116
  Income taxes                 373         398       1,321       1,006
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Segmented information

(tabular amounts in thousands of dollars, unless otherwise specified)
(unaudited)

The Corporation's power stations are grouped under four distinct
segments-wind power, hydroelectric power, wood-residue thermal power and
natural gas cogeneration power-and are engaged mainly in power generation. The
classification of these segments is based on the cost structures relating to
each type of power station.
The Corporation analyzes the performance of its operating segments based
on their EBITDA, which is defined as earnings before interest, taxes,
depreciation and amortization. EBITDA is not a measure of performance under
Canadian generally accepted accounting principles. However, management uses
this measure to assess the operating performance of its segments. Earnings for
each segment are presented on the same basis as those of the Corporation.
The following table reconciles EBITDA to net earnings :


                                   FOR THE                 FOR THE
                             THREE-MONTH PERIODS     NINE-MONTH PERIODS
                             ENDED SEPTEMBER 30,     ENDED SEPTEMBER 30,
                              2008        2007        2008        2007
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Net earnings                 5,657       1,017      16,014      15,632
Non-controlling interests       (5)       (158)        112        (104)
Income tax expense
 (recovery)                  2,416        (146)      9,496       4,674
Financing costs              3,515       3,389       9,971      11,903
Financial instruments       (1,010)       (369)         94      (6,243)
Foreign exchange
 (gain) loss                  (185)        296        (603)        604
Amortization                 6,377       5,895      18,221      16,143
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EBITDA                      16,765       9,924      53,305      42,609
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INFORMATION BY OPERATING SEGMENT

                                   FOR THE                 FOR THE
                             THREE-MONTH PERIODS     NINE-MONTH PERIODS
                             ENDED SEPTEMBER 30,     ENDED SEPTEMBER 30,
                              2008        2007        2008        2007
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PRODUCTION (in MWh)
Wind power stations         40,665      47,413     163,818     148,118
Hydroelectric power
 stations                   21,522       8,705      97,224      74,875
Wood-residue thermal power
 stations                  354,560     318,323     937,694     915,206
Natural gas thermal power
 station                         -           -      22,569      22,202
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                           416,747     374,441   1,221,305   1,160,401
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REVENUES FROM ENERGY SALES
Wind power stations          5,859       5,977      22,601      19,176
Hydroelectric power
 stations                    1,920         677       8,909       6,615
Wood-residue thermal power
 stations                   37,866      25,689      98,856      81,888
Natural gas thermal power
 station                     3,165       1,933      12,564       9,752
Corporate and eliminations       1           -           1           -
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                            48,811      34,276     142,931     117,431
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EBITDA
Wind power stations          4,361       4,883      17,982      15,805
Hydroelectric power
 stations                      847        (489)      6,272       3,784
Wood-residue thermal power
 stations                   13,558       7,452      31,424      22,378
Natural gas thermal power
 station                      (157)       (225)        960       1,555
Corporate and eliminations  (1,844)     (1,697)     (3,333)       (913)
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                            16,765       9,924      53,305      42,609
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ADDITIONS TO PROPERTY,
 PLANT AND EQUIPMENT
Wind power stations            155       2,330       5,260      12,858
Hydroelectric power stations    48         688          56         817
Wood-residue thermal power
 stations                      228       1,014       7,236       2,340
Natural gas thermal power
 station                        53           -          69           2
Corporate and eliminations   2,564          49       3,791         256
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                             3,048       4,081      16,412      16,273
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                                                   AS AT         AS AT
                                            SEPTEMBER 30, DECEMBER, 31,
                                                    2008          2007
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ASSETS
Wind power stations                              209,758       196,814
Hydroelectric power stations                      18,893        12,427
Wood-residue thermal power stations              154,951       130,728
Natural gas thermal power station                 14,469        16,132
Corporate and eliminations                       150,207       158,630
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                                                 548,278       514,731
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