MONTREAL, Dec. 16 /PRNewswire-FirstCall/ -- Dectron Internationale, Inc, a leading supplier of Indoor Air Quality solutions, is pleased to announce its financial results for the third quarter and nine-month period ended October 31, 2005. Nine-month period ended October 31, 2005 compared to nine-month period ended October 31, 2004. Sales for the nine month period ended October 31, 2005 were $35,667,662, a 10.6% increase over last year's sales of $32,237,998. Dectron's sales growth is due primarily to its stronger presence and focus in the Canadian and international markets for commercial HVAC products and related services. The U.S. market has remained relatively stable year over year. Gross profit decreased by 7% ($626,487) to $8,283,513 over the same period. As a percentage of sales, gross profit decreased from 27.6% to 23.2%. Despite certain productivity gains, the gross profit margin was adversely affected by higher raw material costs, specifically metal prices, and downward price pressure in certain key HVAC markets. Selling expenses increased by 6% ($216,312) in the nine-month period ended October, 2005 to $3,806,205 from $3,589,893. However as a percentage of sales, selling expenses decreased from 11.1% to 10.7%. The increase is due to foreign exchange fluctuations, in the home currency, selling expenses decreased slightly in the first nine months versus the same period last year. General and administrative expenses increased by 11.8% ($277,127) to $2,620,828 compared to $2,343,701 for the period ended October 31, 2004. As a percentage of sales, general and administrative increased from 7.3% to 7.4%. The increase is again primarily attributable to the appreciation of the Canadian dollar versus the U.S. dollar. Depreciation and amortisation expense increased slightly to $974,791 in the nine month period ending October 31, 2005 compared to $944,653 in the nine-month period ending October 31, 2004 as a result of the acquisition of new machinery and equipment during the last fiscal year. Interest expense decreased from $1,053,807 to $640,149, a decrease of $413,658 (39.3%). The lower interest expense is due primarily to repayments of short-term debt and long-term debt during the current fiscal year. Another element of the decrease is the lower U.S. dollar rate versus the Canadian dollar used for conversion. The company's effective income tax rate remained stable at 31.1% for the nine-month ended October 31, 2005. Tax expense did decrease by $228,630 as a result of lower earnings. Net earnings before discontinued operations were $166,518 compared to $674,294 for the nine-month period ending October 31, 2004. As a percentage of sales, net earnings before discontinued operations decrease from 2.1% to 0.5%. Losses from discontinued operations (net of taxes) for the nine month period ending October 31, 2005 was $747,854 compared to $911,019 in the corresponding period in 2004, both resulting from the discontinued operations of Liberty Drive Property, Inc. Gain on disposal of discontinued operations (net of taxes) was $194,318 for the nine-month period ending October 31, 2005 compared to $731,512 for the corresponding period in 2004. As a result of the above factors, net losses for the nine month period ending October 31, 2005 was $387,018 compared to earnings of $494,787 for the corresponding period in 2004. Three-month period ended October 31, 2005 compared to Three-month period ended October 31, 2004. Sales for the three-month period ended October 31, 2005 were $11,860,388, at 7.6% increase over the prior year's sales of $11,020,743. Dectron's sales growth is due primarily to its stronger presence and focus in the Canadian and international markets for commercial HVAC products and related services. Gross profit decreased by $173,038 to $2,720,998 over the same period. As a percentage of sales, gross profit decreased from 26.3% to 22.9%. Despite certain productivity gains, the gross profit margin was adversely affected by higher raw material costs and aggressive pricing strategies in certain HVAC markets. Selling expenses decreased by 0.6% ($6,522) in the three month period ended October 31, 2005, to $1,172,191 from $1,178,713 for the corresponding period ended October 31, 2004. As a percentage of sales, selling and marketing expenses decreased from 10.7% to 9.9%. General and administrative expenses increased by (22.2%) $161,023 to $885,216 compared to $724,193 for the period ended October 31, 2004. As a percentage of sales, general and administrative increased to 7.5% from 6.6%. Depreciation and amortisation expense increased slightly to $330,501 in the three-month period ending October 31, 2005 from $325,917 in 2004 following the acquisition of new machinery and equipment during the last fiscal year. Financial expenses decreased to $242,004 in the third quarter of 2004 from $615,179 from the third quarter of last year - a decrease of 60.7% ($373,175). The decrease is due to the repayment of debt in the quarter along with the effect of a weaker U.S. dollar versus the Canadian dollar used for conversion. The income tax expense increased, by $19,955 to $34,578 in 2005 from $14,623 in the third quarter of 2004, due to an increase in taxable income. Net earnings before discontinued operation was $56,506 for the three- month period ending October 31, 2005 compared to $35,411 for the three month period ending October 31, 2004. Earnings from discontinued operations (net of taxes) for the three month period ending October 31, 2005 was $29,204 compared to $38,786 in the corresponding period in 2004, both resulting from the discontinued operations of Liberty Drive Property, Inc. Gain on disposal of discontinued operations (net of taxes) was $68,385 for the three-month period ending October 31, 2005 compared to $180,836 for the comparative period in 2004. As a result of the above factors, net earnings for the three month period ending October 31, 2005 was $154,097 compared to earnings of $255,033 for the corresponding period in 2004. Commenting on the results, Mr. Ness Lakdawala, President and CEO stated, "We are encouraged by the increase in demand for our products and services, a fact that underlines our position of leadership and innovation". Mr. Lakdawala concluded, "We have consolidated various operations, sold non-strategic low-yielding assets and are now focused on the company's major growth avenues, namely indoor water parks, indoor air security and water generation with the objective on increasing revenues and improving gross margins across our business units". About Dectron Internationale Inc Dectron Internationale is a global provider of custom and semi-custom IAQ (Indoor Air Quality) and HVAC (Heating, Ventilation & Air Conditioning) products and services to the building systems, food processing, medical, petrochemical, and various industrial and commercial markets. Dectron Internationale's core businesses are conducted by its five principal subsidiaries: Dectron Inc., RefPlus Inc., Circul-Aire Inc., Thermoplus Air Inc. and International Water Makers Inc. Dectron, Circul Aire and Thermoplus Air serve customers in commercial and residential buildings, through a network of manufacturers' representatives and dealers. Industrial facilities and OEM clients also form the customer base of these business units. RefPlus manufactures and supplies commercial refrigeration through a network of wholesalers and dealers in Canada and the USA. International Water Makers Inc. manufactures proprietary water-generation-from-air systems for industrial processes, and military and commercial applications. DECTRON Q3 Earnings call to be re-scheduled Dectron Internationale Inc (NASDAQ SC: DECT / TSX: DTL) will be re- scheduling its 3rd Quarter Conference Call. Date and time to be announced. DATASOURCE: DECTRON INTERNATIONALE INC. CONTACT: Dectron Internationale Inc.: Aurelio Useche, (514) 334-9609 ext. 220; Brian Monk, (514) 336-3330 ext. 222, , http://www.dectron.com/; Renmark Financial Communications: (514) 939-3989, Fax: (514) 939-3717, http://www.renmarkfinancial.com/; Investors: Tina Cameron, ; Henri Perron, ; Media: Lynda Martineau, ; Cynthia Lane,

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