HEBEI, China, Aug. 12 /PRNewswire-FirstCall/ -- American Metal & Technology, Inc. (OTC:AMGY) (BULLETIN BOARD: AMGY) ("American Metal," the "Company"), a leading manufacturer in the People's Republic of China engaged in the development, manufacture and sale of high-precision metal casting and metal fabrication products to European and U.S. markets, today announced its financial results for the second quarter ended June 30, 2008. Second Quarter 2008 Highlights -- Net sales increased 111.0% year-over-year to $5.1 million -- Gross profit increased 129.0% year-over-year to $1.8 million -- Gross margin improved to 35.0% from 32.2% a year ago -- Net income increased 188.2% year-over-year to $1.4 million, or $0.13 per diluted share First Half 2008 Highlights -- Net sales increased 123.2% year-over-year to $10.0 million -- Gross profit increased 125.6% year-over-year to $3.2 million -- Gross margin improved to 32.4% from 32.1% a year ago -- Net income increased 176.3% year-over-year to $2.4 million, or $0.23 per diluted share Second Quarter 2008 Results For the second quarter of 2008, net sales increased 111.0% to $5.1 million from $2.4 million a year ago. The increase resulted from increased fulfillment of customer orders related to greater capacity and higher raw materials costs, which were passed on to customers. "We continued to make excellent progress in the second quarter, as demand outpaced our production capacity. This allowed us to selectively fill more orders with high gross margins," said Mr. Chen Gao, Chairman and Chief Executive Officer of American Metal. "In the first full quarter in which all 60 of our high-precision lathe machines were installed and operational, we were able to fill additional orders from our existing customers." Gross profit during the quarter increased 129.0% to $1.8 million from $0.8 million the prior year because of the increased production levels. Gross margin improved to 35.0% from 32.2% in the same quarter a year ago, as the Company produced a greater number of high-margin orders. The mix of cast parts and machining-only orders varies from quarter to quarter, resulting in variations in gross margin but overall increases in gross profit. Operating expenses for the quarter declined as a percentage of sales to $0.3 million, or 7.4% of sales, from $0.3 million, or 11.9% of sales, in the second quarter of 2007. Operating income increased 186.0% to $1.4 million, or 27.6% of sales, from $0.5 million, or 20.4% of sales, a year ago. In the second quarter of 2008, net income was $1.4 million, or $0.13 per diluted share, an increase of 188.2% from $0.5 million, or $0.06 per diluted share, in the same quarter of 2007. Earnings per share for the second quarter of 2007 have been adjusted for a 1-for-150 reverse stock split, which was effective December 3, 2007. First Half 2008 Results Net sales for the first six months of 2008 increased 123.2% to $10.0 million from $4.5 million in 2007. Gross profit was $3.2 million, or 32.4% of sales, up 125.60% from gross profit of $1.4 million, or 32.1% of sales, a year ago. Operating income rose 168.5% to $2.4 million, or 23.7% of sales, from $0.9 million, or 19.7% of sales, in the same period the prior year. Net income for the first six months of 2008 was $2.4 million, or $0.23 per diluted share, an increase of 176.3% from net income of $0.9 million, or $0.11 per diluted share, in 2007. Earnings per share for the first half of 2007 have been adjusted for a 1-for-150 reverse stock split, which was effective December 3, 2007. Financial Condition As of June 30, 2008, American Metal had cash and cash equivalents of $6.3 million, working capital of $10.0 million, no long-term debt and shareholders' equity of $15.0 million. During the first six months of 2008, the Company generated $0.8 million in cash from operations, and invested $1.0 million in the purchase of equipment and leasehold improvements. Business Outlook For the 2008 fiscal year, the Company continues to expect demand for its products from both new and existing customers to remain strong. Given the favorable results through first half of the fiscal year, the Company is affirming its expectation for full-year 2008 net income in the range of $3.7 million to $4.0 million. Full-year guidance assumes a mix of multiple products at varying price points and increased efficiencies as it gains additional experience with its customer base; an allowance for additional costs associated with listing on a major exchange, increased consulting services and the hiring of a bilingual-Chinese CFO; an allowance for the potential impact on customers' orders of the Beijing Olympics, which began last Friday and will run through August 24; and an allowance for a reduction in overall activity during the fourth quarter because of seasonal shutdowns at some of its major customers. "The first half of 2008 was especially positive for American Metal, as we experienced very strong increases in revenues, margins and net income because of greatly expanded production capacity and the ability to take on a greater percentage of high-margin orders," Mr. Gao said. "We are optimistic about our progress thus far and our potential for future growth, as the second phase of our planned capacity expansion comes online in January 2009." Conference Call The Company will host a conference call at 9:00 a.m. EDT on Tuesday, August 12, 2008, to discuss earnings for the second quarter ended June 30, 2008. To participate in the event by telephone, please dial (888) 482-0024 five to 10 minutes prior to the start time (to allow time for registration) and reference conference ID 42317703. International callers should dial (617) 801-9702 and use the same conference ID. The conference call will be broadcast live over the Internet and can be accessed at American Metal's Web site at http://www.ammyusa.com/. Please visit the Web site at least 15 minutes prior to the start of the call to register, download, and install any necessary audio software. An audio replay of the conference call will be archived on American Metal's Web site, at http://www.ammyusa.com/, for 90 days. A digital replay of the call will also be available on Tuesday, August 12, at approximately 11:00 a.m. EDT through Tuesday, August 26 at midnight EDT. To listen to the replay, please dial (888) 286-8010 and enter the conference ID number 42076358. International callers should dial (617) 801-6888 and enter the same conference ID number. About American Metal & Technology, Inc. American Metal & Technology, through its wholly-owned subsidiary American Metal Technology Group ("AMTG"), a Nevada Corporation, and through AMTG's subsidiaries, Beijing Tong Yuan Heng Feng Technology Co., Ltd. and American Metal Technology (Lang Fang) Co., Ltd., is a leading manufacturer of high- precision casting and machined products in the People's Republic of China. The subsidiaries operate in a 53,819-square-foot manufacturing plant. In 2006, AMTG expanded into the design and manufacture of electric circuit boards for home appliances and motion controllers. The Company recently announced facility expansion plans to increase casting product capacity by 50% and enhance the development and manufacturing of its circuit board solutions at its Langfang manufacturing center. To learn more about American Metal & Technology, Inc., please visit the Company's Web site at: http://www.ammyusa.com/. Safe Harbor Statement Under the Private Securities Litigation Reform Act of 1995: Certain of the statements made in this press release constitute forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995. Such forward-looking statements involve known and unknown risks, uncertainties and other unknown factors that could cause the Company's actual results to be materially different from the historical results or from any future results expressed or implied by such forward- looking statements. In addition to statements that explicitly describe such risks and uncertainties, readers are urged to consider statements labeled with the terms "believes," "belief," "intends," "anticipates" or "plans" to be uncertain and forward-looking. The forward-looking statements contained herein are also subject generally to other risks and uncertainties that are described from time to time in the Company's reports filed with the Securities and Exchange Commission. Contact: CCG Investor Relations Mark Collinson, Partner Phone: (310) 231-8600 ext. 117 E-mail: Web: http://www.ccgir.com/ - FINANCIAL TABLES FOLLOW - AMERICAN METAL & TECHNOLOGY, INC. AND SUBSIDIARIES (FORMERLY MURRY UNITED DEVELOPMENT CORPORATION) CONSOLIDATED STATEMENTS OF INCOME AND OTHER COMPREHENSIVE INCOME FOR THE THREE MONTH AND SIX MONTH PERIODS ENDED JUNE 30, 2008 AND 2007 (UNAUDITED) Three month periods ended Six month periods ended June 30, June 30, 2008 2007 2008 2007 Net sales $5,086,839 $2,410,578 $9,983,353 $4,472,075 Cost of goods sold (3,307,693) (1,633,663) (6,744,813) (3,036,457) Gross profit 1,779,145 776,915 3,238,540 1,435,618 Operating expenses Selling expenses (14,459) (7,423) (30,717) (14,258) Operating and administrative expenses (360,312) (278,503) (841,258) (540,074) Total operating expenses (374,772) (285,926) (871,975) (554,332) Income from operations 1,404,374 490,989 2,366,565 881,285 Other income (expense) Interest income (expense) 1,621 655 7,349 2,082 Gain on disposal of marketable securities 9,196 - 44,847 Other income (expense) (12,351) (347) (11,310) (2,418) Total other income (expense) (1,534) 308 40,886 (336) Income before provision for income taxes and minority interest 1,402,840 491,297 2,407,451 880,950 Provision for income taxes - 4,638 - 4,638 Income before minority interests 1,402,840 486,659 2,407,451 876,312 Minority interests (700) (287) (13,285) 132 Net income 1,403,540 486,946 2,420,736 876,179 Other comprehensive income Unrealized loss from available securities (11,733) (77,923) Foreign currency translation adjustment 353,051 101,079 900,417 192,372 Comprehensive income $1,744,859 $588,025 $3,243,231 1,068,551 Basic weighted average shares outstanding 10,402,687 8,432,323 10,402,687 8,041,191 Basic net earnings per share $0.13 $0.06 $0.23 $0.11 Diluted weighted average shares outstanding 10,402,687 8,459,572 10,402,687 8,077,769 Diluted net earnings per share $0.13 $0.06 $0.23 $0.11 AMERICAN METAL & TECHNOLOGY, INC. AND SUBSIDIARIES (FORMERLY MURRY UNITED DEVELOPMENT CORPORATION) CONSOLIDATED BALANCE SHEET AS OF JUNE 30, 2008 (UNAUDITED) June 30, December 31, 2008 2007 (AUDITED) ASSETS Current Assets Cash and cash equivalents $6,260,629 $6,037,193 Accounts receivable - net 2,605,028 1,332,664 Notes receivable 58,317 Investment in marketable securities 109,939 93,196 Other receivables 51,433 134,275 Advances to suppliers 2,072,273 974,799 Inventories 588,542 547,579 Total Current Assets 11,746,160 9,119,706 Property, Plant And Equipment, net 4,470,851 3,020,972 Construction in Progress 114,295 377,240 Intangible Assets, net 707,139 692,167 Total Assets $17,038,446 $13,210,085 LIABILITIES AND SHAREHOLDERS' EQUITY Current Liabilities Accounts payable $1,200,330 $743,070 Accrued liabilities and other payables 96,041 75,765 Advance payments - Amount due to related parties 424,069 333,670 Unearned revenue 13,869 12,938 Total Current Liabilities 1,734,310 1,165,443 Minority Interests 324,006 337,291 Commitments - - Shareholders' Equity Common stocks; $0.0001 par value, 30,000,000 shares authorized, 10,402,687 shares issued and outstanding 1,040 1,041 Additional paid in capital 7,385,994 5,039,217 Deferred expense-warrants (71,248) Statutory reserve 1,187,716 912,019 Accumulated other comprehensive income 1,816,586 994,092 Retained earnings 4,660,041 4,760,982 Total Stockholders' Equity 14,980,131 11,707,351 Total Liabilities and Shareholders' Equity $17,038,446 $13,210,085 AMERICAN METAL & TECHNOLOGY, INC. AND SUBSIDIARIES (FORMERLY MURRY UNITED DEVELOPMENT CORPORATION) CONSOLIDATED STATEMENTS OF CASH FLOWS FOR THE SIX MONTH PERIODS ENDED JUNE 30, 2008 AND 2007 (UNAUDITED) 2008 2007 Cash flows from operating activities: Net Income $2,420,736 $876,179 Adjustments to reconcile net income to net cash provided by operating activities: Minority interest (13,285) 132 Issuance of warrants for services 29,548 - Gain on disposal of marketable securities (44,847) - Bad debt expenses (62,139) - Depreciation and amortization 175,781 116,446 (Increase)/decrease in assets: Accounts receivable (1,092,336) (712,149) Note receivable - (74,555) Other receivables 169,392 (42,244) Inventory (6,023) (85,121) Advance to suppliers (1,006,569) 537,737 Prepaid expenses - 139,282 Increase/(decrease) in liabilities: Accounts payable 398,592 103,889 Other payable and accrued expenses (13,857) (4,650) Unearned revenue 107 1,138 Net Cash Provided By (Used In) Operating Activities 955,101 856,085 Cash flows from investing activities: Additions to construction in progress (73,811) Purchase of equipment and leasehold improvements (1,017,774) (100,628) Net Cash Used in Investing Activities (1,091,585) (100,628) Cash flows from financing activities: Proceeds from advance payments - 277,806 Purchase of marketable securities (42,728) - Proceeds from loans 25,000 28,865 Net Cash Provided By Financing Activities (17,728) 306,671 Net Increase in Cash and Cash Equivalents (154,212) 1,062,127 Effects of Exchange Rate Change in Cash 377,648 106,617 Cash and Cash Equivalents-Beginning Balance 6,037,193 787,444 Cash and Cash Equivalents-Ending Balance 6,260,629 1,956,188 Supplement disclosure of cash flow information: Income taxes paid $- $4,638.00 Interest expenses paid $- $841.00 Non Cash Transaction: Shares Due To Reorganization 27,416 DATASOURCE: American Metal & Technology, Inc. CONTACT: Mark Collinson, Partner, CCG Investor Relations, +1-310-231-8600, ext. 117, , for American Metal & Technology, Inc. Web site: http://www.ammyusa.com/

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