News Release  
For immediate release

Trading Symbol: LTI 


 

Cell-Loc Location Technologies reports third quarter results for FY 2004 

Calgary, AB, May 31, 2004Cell-Loc Location Technologies Inc. (TSX-V: LTI) ("CLTI" or the "Company") today reported its interim financial results for the quarter ended March 31, 2004. The net loss for the period was $666,000 or $0.02 per share. 

In addition, as discussed in the notes to the financial statements and noted below, the financial statements for the period ended December 31, 2003 have been amended to add comparative financial position and operating results, to reflect the continuity of interests basis of accounting. The amended financial statements, for the period ending December 31, 2003, will be immediately filed on SEDAR.

Management's Discussion and Analysis

Management’s discussion and analysis (MD&A) should be read in conjunction with the unaudited interim consolidated financial statements of Cell-Loc Location Technologies Inc. (the “Company” or “CLTI”) for the periods ended March 31, 2004. This discussion contains forward-looking statements that are not historical in nature and involve risks and uncertainties. Forward-looking statements are not guarantees as to the Company’s future results since there are inherent difficulties in predicting future results. Accordingly, actual results could differ from those expressed or implied in the forward-looking statements.

As more fully described in Note 1 to the interim consolidated financial statements, CLTI commenced operations as a result of the transfer to it of substantially all of the assets and liabilities related to its business from its former parent, Cell-Loc Inc. under a plan of arrangement approved December 1, 2003. Because the arrangement has been accounted for under the continuity of interests basis of accounting, amounts shown in the financial statements for periods commencing prior to the date of the plan of arrangement include the results and financial position of Cell-Loc Inc. for the relevant periods.  The financial statements for the period ended December 31, 2003 have been amended to add comparative figures for the prior periods, and are being re-issued.

Prior to the plan of arrangement, Cell-Loc Inc. had made a concerted effort to reduce its ongoing operating costs.  As a result, the operating costs and general and administrative costs for the current periods are lower than for comparative periods.

Overview

During the four months ended March 31, 2004 CLTI incurred a net loss of $1,039,000 including a net loss of $666,000 for the quarter.

Operations

Operations expenses for the quarter of $105,000 resulted primarily from operating the Calgary network. Operating expenses also include costs incurred during deployment of the Saskatoon network.

General and Administrative

Expenses for general and administrative costs were $389,000 during the quarter. The direct cost of the Brazilian venture was $31,000 with the remaining $358,000 incurred to operate and staff the corporate office.

Liquidity and Capital Resources

The Company had a cash balance of $2,100,000 at March 31, 2004. The Company’s monthly use of cash continues to be scrutinized to ensure optimal use of cash resources.

Note Payable

During the period ended March 31, 2004, the Company entered into an amending agreement with the holder of a long-term Note payable. Under this amending agreement the Note holder relinquished all previously granted rights to commercial license use of the Company’s product in the event of default and transferred title to the inventory free and clear of any lien, security interest or other encumbrance. As a result of this amendment, the related assets have been reclassified to Network assets. The Note holder has the option to convert the Note to common shares of the Company at an exercise price of USD$0.50 per share. The Company has reserved five million shares relative to this obligation.

Business Risks and Prospects

The Company is continuing to actively pursue and negotiate commercial contracts.

The Company’s ability to generate revenue and achieve positive cash flow in the future is dependent upon various factors, including the level of market acceptance of its services, the degree of competition encountered by the Company, the cost of acquiring new partners, technology risks, the ability to fund continued network deployment and operations, general economic conditions and regulatory requirements.

The Company, through its 75 percent owned subsidiary - citytrac Ltd., is completing a wireless location network in the Saskatoon, Saskatchewan. CLTI has constructed and deployed a network in Saskatoon, which is now in the process of being commissioned.

The market for location-based services is just beginning to develop and is subject to rapid technological change. The Company's business plan in focused on attracting and contracting other entities to apply its patented technology in city, regional or national networks. These third parties will be required to operate the project and invest funds in the infrastructure, working capital and staff to develop the potential of their contracted area. The Company's continuing research, development and testing may cause significant strain on the Company's management, technical, financial and other resources.

To remain competitive the Company must be able to keep pace with the technological developments and change its product lines to meet new demands. The Company will depend on designing and developing products that have not been commercially tested to achieve much of its future growth.

The wireless location solution that the Company plans to offer is an emerging technology, and the application of existing, proposed or future regulation to the Company's offering cannot be reliably determined at this stage of development.

The Company's ability to continue ongoing operations is dependent upon contracting parties to license the Company’s technology and then implementing a commercialize service business. The Company's ability to generate net income and positive cash flow in the future is dependent upon various factors, including:

About Cell-Loc Location Technologies Inc.

Cell Loc Location Technologies Inc. (www.cell-loc.com) is the developer of Cellocate™, a family of network-based wireless location products that enable location-based services. Located in Calgary, Alberta, Cell-Loc currently develops, markets and supports its patented wireless location technology in North and South America and Asia, with a view to expanding globally. Cell-Loc is listed on the TSX Venture Exchange under the trading symbol: "LTI."

Forward Looking Statements: This news release contains certain information that may constitute forward-looking statements under applicable securities laws. The reader is cautioned that assumptions used in the preparation of such information, although considered reasonable by the Company at the time of preparation, may prove to be incorrect. Actual results achieved may vary from the results anticipated or implied herein and variations may be material. There is no representation by the Company that actual results achieved will be the same in whole or in part as those implied in any forward looking statements.

TSX Venture Exchange has neither approved nor disapproved of the contents of this news release.

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For further information about CLTI and the ongoing technology business, please contact:

Tammy Yamkowy
Director, Corporate Communications & Investor Relations

Cell-Loc Location Technologies Inc.
Phone: 403.569.5748

investor@cell-loc.com