##### Table of Contents



UNITED STATES SECURITIES AND EXCHANGE COMMISSION
 Washington, D.C. 20549
 Form 10-QSB
  þ
    
    QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES
EXCHANGE ACT OF 1934
 For the quarterly period ended March 31, 2007
 o
    
    TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE EXCHANGE ACT
 For the transition period from  to
 Commission File Number: 0-29020
 ViewCast.com, Inc.
 (Exact Name of Small Business Issuer as Specified in its Charter)
 Delaware
    
    75-2528700(State or other Jurisdiction of 
Incorporation or Organization)
    
    (I.R.S. Employer Incorporation
Identification No.)
 3701 W. Plano Parkway, Suite 300, Plano, TX 75075
 972/488-7200  (Issuers Telephone Number)
  þ o
  o þ
 APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY
PROCEEDINGS DURING THE PRECEDING FIVE YEARS
 o o
 APPLICABLE ONLY TO CORPORATE ISSUERS
  o þ




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##### Table of Contents



ViewCast.com, Inc. and Subsidiaries
Index to Form 10-QSB
 PART I. FINANCIAL INFORMATIONItem 1. Financial StatementsCondensed Consolidated Balance Sheets at December 31, 2006 and March 31, 2007 (Unaudited)
    
    
    3Condensed Consolidated Statements of Operations for the Three Months ended March 31, 2006 and 2007 (Unaudited)
    
    
    4Condensed Consolidated Statement of Stockholders Deficit for the Three Months ended March 31, 2007 (Unaudited)
    
    
    5Condensed Consolidated Statements of Cash Flows for the Three Months ended March 31, 2006 and 2007 (Unaudited)
    
    
    6Notes to Condensed Consolidated Financial Statements
    
    
    7Item 2. Managements Discussion and Analysis or Plan of Operation
    
    
    15Item 3. Controls and Procedures
    
    
    20PART II. OTHER INFORMATION
    
    
    21SIGNATURES
    
    
    22Rule 13a-14(a)/15d-14(a) CertificationsSection 1350 Certifications
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VIEWCAST.COM, INC. AND SUBSIDIARIES
 
 CONDENSED CONSOLIDATED BALANCE SHEETS
 December 31,
    
    
    March 31,2006
    
    
    2007(Unaudited)ASSETSCurrent assets:Cash and cash equivalents
    
    $
    567,509
    
    
    $
    1,001,052Accounts receivable, less allowance for doubtful accounts
of $30,756 and $41,128 at December 31, 2006 and
March 31, 2007, respectively
    
    
    2,084,723
    
    
    
    1,590,645Inventories, net
    
    
    2,155,212
    
    
    
    3,386,164Prepaid expenses
    
    
    148,039
    
    
    
    272,605Total current assets
    
    
    4,955,483
    
    
    
    6,250,466Property and equipment, net
    
    
    446,758
    
    
    
    572,129Intangible assets, net
    
    
    177,737
    
    
    
    209,564Deposits
    
    
    59,107
    
    
    
    71,204Total assets
    
    $
    5,639,085
    
    
    $
    7,103,363LIABILITIES AND STOCKHOLDERS DEFICITCurrent liabilities:Accounts payable
    
    $
    982,472
    
    
    $
    1,178,812Accrued expenses
    
    
    1,020,535
    
    
    
    1,043,674Current maturities of long-term debt
    
    
    2,807
    
    
    
    2,189Total current liabilities
    
    
    2,005,814
    
    
    
    2,224,675Long-term debt less current maturities
    
    
    491
    
    
    
    Stockholder note payable
    
    
    5,141,361
    
    
    
    5,141,361Stockholder accrued interest
    
    
    10,561
    
    
    
    55,637Commitments and contingenciesStockholders deficit:Preferred stock, $0.0001 par value, authorized 5,000,000 shares:Series B convertible  issued and outstanding shares - 800,000
    
    
    80
    
    
    
    80Series C convertible  issued and outstanding shares - 200,000
    
    
    20
    
    
    
    20Series E convertible  issued and outstanding shares - 80,000
    
    
    8
    
    
    
    8Common stock, $.0001 par value, authorized 100,000,000 shares:Issued shares - 28,752,143 and 32,306,753 at December 31, 2006 and
March 31, 2007, respectively
    
    
    2,875
    
    
    
    3,231Additional paid-in capital
    
    
    68,986,065
    
    
    
    69,931,901Accumulated deficit
    
    
    (70,496,284
    )
    
    
    (70,241,644
    )Treasury stock, 261,497 shares at cost
    
    
    (11,906
    )
    
    
    (11,906
    )Total stockholders deficit
    
    
    (1,519,142
    )
    
    
    (318,310
    )Total liabilities and stockholders deficit
    
    $
    5,639,085
    
    
    $
    7,103,363
  3




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VIEWCAST.COM, INC. AND SUBSIDIARIES
 
 CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
 (UNAUDITED)
 For the three months endedMarch 31,2006
    
    
    2007Net sales
    
    $
    2,879,122
    
    
    $
    3,482,462Cost of sales
    
    
    1,340,766
    
    
    
    1,447,321Gross profit
    
    
    1,538,356
    
    
    
    2,035,141Operating expenses:Selling, general and administrative
    
    
    1,521,489
    
    
    
    1,447,577Research and development
    
    
    574,172
    
    
    
    457,758Depreciation and amortization
    
    
    55,696
    
    
    
    61,422Total operating expenses
    
    
    2,151,357
    
    
    
    1,966,757Operating income (loss)
    
    
    (613,001
    )
    
    
    68,384Other income (expense):Interest expense, net (including $239,671 and
$73,508 of expense to related parties)
    
    
    (238,992
    )
    
    
    (63,744
    )Other income (expense)
    
    
    (8,580
    )
    
    
    250,000Total other income (expense)
    
    
    (247,572
    )
    
    
    186,256Income tax expense
    
    
    
    
    
    
    NET INCOME (LOSS)
    
    $
    (860,573
    )
    
    $
    254,640Preferred stock dividends
    
    
    (202,005
    )
    
    
    (202,005
    )Net income (loss) applicable to common stockholders
    
    $
    (1,062,578
    )
    
    $
    52,635Net income (loss) per shareBasic
    
    $
    (0.04
    )
    
    $
    0.00Diluted
    
    $
    (0.04
    )
    
    $
    0.00Weighted average number of common shares outstandingBasic
    
    
    25,627,959
    
    
    
    30,643,412Diluted
    
    
    25,627,959
    
    
    
    47,053,474
  4




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VIEWCAST.COM, INC. AND SUBSIDIARIES
 
 CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS DEFICIT
 FOR THE THREE MONTHS ENDED MARCH 31, 2007
 (UNAUDITED)
 Series B
    
    
    Series C
    
    
    Series EConvertible
    
    
    Convertible
    
    
    Convertible
    
    
    
    
    
    
    
    
    
    
    Additional
    
    
    
    
    
    
    
    
    
    
    TotalPreferred Stock
    
    
    Preferred Stock
    
    
    Preferred Stock
    
    
    Common Stock
    
    
    Paid-in
    
    
    Accumulated
    
    
    Treasury
    
    
    StockholdersShares
    
    
    Par Value
    
    
    Shares
    
    
    Par Value
    
    
    Shares
    
    
    Par Value
    
    
    Shares
    
    
    Par Value
    
    
    Capital
    
    
    Deficit
    
    
    Stock
    
    
    DeficitBalances, December 31, 2006
    
    
    800,000
    
    
    $
    80
    
    
    
    200,000
    
    
    $
    20
    
    
    
    80,000
    
    
    $
    8
    
    
    
    28,752,143
    
    
    $
    2,875
    
    
    $
    68,986,065
    
    
    $
    (70,496,284
    )
    
    $
    (11,906
    )
    
    $
    (1,519,142
    )Stock based compensation expense
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    2,788
    
    
    
    
    
    
    
    
    
    
    
    2,788Exercise of stock options
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    20,000
    
    
    
    2
    
    
    
    6,968
    
    
    
    
    
    
    
    
    
    
    
    6,970Exercise of common stock warrants
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    3,534,610
    
    
    
    354
    
    
    
    936,080
    
    
    
    
    
    
    
    
    
    
    
    936,434Net income
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    254,640
    
    
    
    
    
    
    
    254,640Balances, March 31, 2007
    
    
    800,000
    
    
    $
    80
    
    
    
    200,000
    
    
    $
    20
    
    
    
    80,000
    
    
    $
    8
    
    
    
    32,306,753
    
    
    $
    3,231
    
    
    $
    69,931,901
    
    
    $
    (70,241,644
    )
    
    $
    (11,906
    )
    
    $
    (318,310
    )
  5




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VIEWCAST.COM, INC. AND SUBSIDIARIES
 
 CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
 (UNAUDITED)
 For the three months endedMarch 31,2006
    
    
    2007Operating activities:Net income (loss) from continuing operations
    
    $
    (860,573
    )
    
    $
    254,640Adjustments to reconcile net income (loss) to net cash
used in operating activities:Bad debt expense
    
    
    9,299
    
    
    
    10,372Depreciation of property and equipment
    
    
    39,747
    
    
    
    50,604Amortization of software development costs
    
    
    15,949
    
    
    
    10,817Stock based compensation expense
    
    
    214
    
    
    
    2,788Gain on disposition of property and equipment
    
    
    11,922
    
    
    
    Changes in operating assets and liabilitiesAccounts receivable
    
    
    76,240
    
    
    
    483,706Inventories
    
    
    (16,981
    )
    
    
    (1,230,952
    )Prepaid expenses
    
    
    (155,351
    )
    
    
    (124,566
    )Deposits
    
    
    (15,540
    )
    
    
    (12,097
    )Accounts payable
    
    
    76,399
    
    
    
    196,340Accrued expenses and stockholder accrued
interest
    
    
    446,327
    
    
    
    68,215Net cash used in operating activities
    
    
    (372,348
    )
    
    
    (290,133
    )Investing activities:Capitalized software development costs
    
    
    (51,411
    )
    
    
    (42,644
    )Purchase of property and equipment
    
    
    (180,410
    )
    
    
    (175,975
    )Net cash used in investing activities
    
    
    (231,821
    )
    
    
    (218,619
    )Financing activities:Proceeds from exercise of stock options
    
    
    
    
    
    
    6,970Net proceeds from exercise of warrants
    
    
    
    
    
    
    936,434Repayments of long-term debt
    
    
    (1,830
    )
    
    
    (1,109
    )Net cash provided by (used in)
financing activities
    
    
    (1,830
    )
    
    
    942,295Net increase (decrease) in cash and cash equivalents
    
    
    (605,999
    )
    
    
    433,543Cash and cash equivalents, beginning of period
    
    
    1,447,873
    
    
    
    567,509Cash and cash equivalents, end of period
    
    $
    841,874
    
    
    $
    1,001,052Supplemental cash flow information:Cash paid for interest
    
    $
    635
    
    
    $
    28,569
  6




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ViewCast.com, Inc. and Subsidiaries
 
 Notes to Condensed Consolidated Financial Statements
 1. Basis of Presentation
      2. Accounts Receivable
  7




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ViewCast.com, Inc. and Subsidiaries
Notes to the Consolidated Financial Statements  Continued
   For the three months endedMarch 31,2006
    
    
    2007(Unaudited)
    
    
    (Unaudited)Beginning balance
    
    $
    13,171
    
    
    $
    30,756Bad debt expense
    
    
    9,299
    
    
    
    10,372Ending balance
    
    $
    22,470
    
    
    $
    41,128
 3. Inventories
  December 31,
    
    
    March 31,2006
    
    
    2006(Unaudited)Purchased materials
    
    $
    1,410,411
    
    
    $
    2,097,055Finished goods
    
    
    744,801
    
    
    
    1,289,109$
    2,155,212
    
    
    $
    3,386,164
 4. Accrued Expenses
  December 31,
    
    
    March 31,2006
    
    
    2007(Unaudited)Accrued compensation
    
    $
    217,445
    
    
    $
    207,289Accrued warranty
    
    
    117,636
    
    
    
    100,786Accrued inventory purchases
    
    
    95,068
    
    
    
    198,137Customer deposits
    
    
    166,844
    
    
    
    61,872Deferred rent
    
    
    118,496
    
    
    
    124,098Accrued taxes and other
    
    
    305,046
    
    
    
    351,492$
    1,020,535
    
    
    $
    1,043,674
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ViewCast.com, Inc. and Subsidiaries
Notes to the Consolidated Financial Statements  Continued
 5. Warranty Reserves
   For the three months endedMarch 31,2006
    
    
    2007(Unaudited)
    
    
    (Unaudited)Beginning balance
    
    $
    57,667
    
    
    $
    117,636Charged to expense
    
    
    14,909
    
    
    
    38,583Usage
    
    
    (10,068
    )
    
    
    (55,433
    )Ending balance
    
    $
    62,508
    
    
    $
    100,786
 6. Property and Equipment
  EstimatedUseful Life
    
    December 31,
    
    
    March 31,(Years)
    
    2006
    
    
    2007(Unaudited)Computer equipment
    
    3 to 7
    
    $
    408,174
    
    
    $
    469,396Software
    
    3 to 5
    
    
    132,909
    
    
    
    182,110Leasehold improvements
    
    1 to 5
    
    
    121,746
    
    
    
    130,409Office furniture and equipment
    
    5 to 7
    
    
    604,768
    
    
    
    661,6561,267,597
    
    
    
    1,443,571Less accumulated depreciation and
amortization
    
    
    
    
    (820,839
    )
    
    
    (871,442
    )$
    446,758
    
    
    $
    572,129
 7. Stockholder Term Note
  9




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ViewCast.com, Inc. and Subsidiaries
Notes to the Consolidated Financial Statements  Continued
  December 31, 2006
    
    
    March 31, 2007Aggregate of the Outstanding Principal (Primary Principal
Amount), with interest due at a rate per annum equal to the
lesser of prime plus 1.0% (8.25% at December 31, 2006 and
March 31, 2007, respectively) or 9.5% fixed rate, due December
31, 2009
    
    
    1,250,000
    
    
    
    1,250,000Accrued and Outstanding Interest (Secondary Principal
Amount), with interest due at a rate per annum equal to the
lesser of Applicable Federal Rate (4.73% and 4.69% at December
31, 2006 and March 31, 2007, respectively) or 9.5% fixed rate,
due December 31, 2009
    
    
    3,891,361
    
    
    
    3,891,361Other long-term debt
    
    
    3,298
    
    
    
    2,189Total long-term debt
    
    
    5,144,659
    
    
    
    5,143,550Less current maturities
    
    
    (2,807
    )
    
    
    (2,189
    )Total long-term debt less current maturities
    
    $
    5,141,852
    
    
    $
    5,141,361
 8. Warrants
   WarrantsWeighted-Number
    
    
    Exercise
    
    
    Averageof Warrants
    
    
    Price
    
    
    Exercise PriceOutstanding and exercisable
at December 31, 2006
    
    
    6,983,982
    
    
    $
    0.28-1.00
    
    
    $
    0.37Granted
    
    
    
    
    
    
    
    
    
    
    Exercised
    
    
    (3,534,610
    )
    
    
    0.28
    
    
    
    0.28Cancelled
    
    
    (298,402
    )
    
    
    0.28 - 1.00
    
    
    
    0.36Outstanding and exercisable
at March 31, 2007
    
    
    3,150,970
    
    
    $
    0.45-0.48
    
    
    $
    0.47
  10




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ViewCast.com, Inc. and Subsidiaries
Notes to the Consolidated Financial Statements  Continued
 9. Earnings Per Share Data
   Three Months Ended March 31,2006
    
    
    2007(Unaudited)
    
    
    (Unaudited)Net income (loss) applicable to common stockholders
 numerator for basic and diluted earnings per share
    
    $
    (1,062,578
    )
    
    $
    52,635Weighted  average common shares outstanding  denominator for
basic earnings per share
    
    
    25,627,959
    
    
    
    30,643,412Dilutive potential common shares:Stock options
    
    
    
    
    
    
    150,274Warrants
    
    
    
    
    
    
    573,514Convertible preferred stock  Series E
    
    
    
    
    
    
    15,686,274Weighted  average common shares and dilutive potential common
shares outstanding  denominator for dilluted earning per share
    
    
    25,627,959
    
    
    
    47,053,474Net income (loss) per share:Basic
    
    $
    (0.04
    )
    
    $
    0.00Diluted
    
    $
    (0.04
    )
    
    $
    0.00Anti-dilutive securities excluded from diluted earnings per share:Stock options
    
    
    2,956,175
    
    
    
    1,301,350Public and private warrants
    
    
    4,746,482
    
    
    
    3,150,970Convertible preferred stock  Series B
    
    
    2,206,896
    
    
    
    2,206,896Convertible preferred stock  Series C
    
    
    3,333,333
    
    
    
    3,333,333
 10. Stock-Based Compensation
   11




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ViewCast.com, Inc. and Subsidiaries
Notes to the Consolidated Financial Statements  Continued
       Stock OptionsWeighted-AverageNumber
    
    
    Price Per
    
    
    Exercise Priceof Shares
    
    
    Share
    
    
    Per ShareOutstanding at January 1, 2007
    
    
    2,534,600
    
    
    $
    0.20 - $9.00
    
    
    $
    2.20Granted
    
    
    Exercised
    
    
    (20,000
    )
    
    
    0.29 - 0.41
    
    
    
    0.35Canceled/forfeited
    
    
    (90,000
    )
    
    
    0.22 - 9.00
    
    
    
    2.83Outstanding at March 31, 2007
    
    
    2,424,600
    
    
    $
    0.20 - $7.14
    
    
    $
    2.19
 12




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ViewCast.com, Inc. and Subsidiaries
Notes to the Consolidated Financial Statements  Continued
  Weighted-Average
    
    Weighted-
    
    
    
    
    
    Weighted-Range of
    
    Outstanding at
    
    Remaining
    
    Average
    
    Exercisable at
    
    AverageExercise
    
    March 31,
    
    Contractual
    
    Exercise
    
    March 31,
    
    ExercisePrices
    
    2007
    
    Life
    
    Price
    
    2007
    
    Price$0.01 - 1.00
    
    
    1,103,250
    
    
    
    7.0
    
    
    $
    0.38
    
    
    
    953,596
    
    
    $
    0.401.01 - 2.00
    
    
    576,850
    
    
    
    3.9
    
    
    
    1.15
    
    
    
    576,850
    
    
    
    1.152.01 - 3.00
    
    
    110,000
    
    
    
    2.8
    
    
    
    2.51
    
    
    
    110,000
    
    
    
    2.513.01 - 4.00
    
    
    67,500
    
    
    
    1.7
    
    
    
    3.50
    
    
    
    67,500
    
    
    
    3.504.01 - 5.00
    
    
    37,500
    
    
    
    1.3
    
    
    
    4.20
    
    
    
    37,500
    
    
    
    4.205.01 - 6.00
    
    
    117,500
    
    
    
    2.7
    
    
    
    5.50
    
    
    
    117,500
    
    
    
    5.506.01 - 7.00
    
    
    2,000
    
    
    
    2.0
    
    
    
    7.00
    
    
    
    2,000
    
    
    
    7.007.01 - 8.00
    
    
    410,000
    
    
    
    2.5
    
    
    
    7.10
    
    
    
    260,000
    
    
    
    7.102,424,600
    
    
    
    4.9
    
    
    $
    2.19
    
    
    
    2,124,946
    
    
    $
    1.99
 11. Other Income
  12. Income Taxes
   13. Related Party Transactions
  13




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ViewCast.com, Inc. and Subsidiaries
Notes to the Consolidated Financial Statements  Continued
  14




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ViewCast.com, Inc. and Subsidiaries
Managements Discussion and Analysis or
Plan of Operation
 
 Item 2. Managements Discussion and Analysis or Plan of Operation
    Overview
 ® ®
  Critical Accounting Policies
  15




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ViewCast.com, Inc. and Subsidiaries
Managements Discussion and Analysis or
Plan of Operation  Continued
  
    
    Revenue Recognition We apply provisions of Securities and Exchange Commission
Staff Accounting Bulletin (SAB) No. 101, Revenue Recognition in Financial Statements as
revised by SAB 104, Revenue Recognition, SOP 97-2, Software Revenue Recognition, as
amended by SOP 98-9, Modification of SOP 97-2, Software Revenue Recognition, with
Respect to Certain Transactions and EITF 00-21, Revenue Arrangements with Multiple
Deliverables to transactions involving sales of our hardware and software products.
Under these guidelines, we recognize revenue on transactions where persuasive evidence
of an arrangement exists, title has transferred, product payment is not contingent upon
performance of installation or service obligations, the price is fixed or determinable
and payment is reasonably assured. We accrue warranty costs and sales allowances for
promotional activities at time of shipment based on historical experience. In
addition, we defer revenue associated with maintenance and support contracts and
recognize revenue ratably over the contract term.
    
    Allowance for Doubtful Accounts We maintain allowances for doubtful accounts for
estimated losses resulting from the inability of our customers to make required
payments. If the financial condition of our customers or distribution partners were to
deteriorate, resulting in an impairment of their ability to make payments, additional
allowances may be required.
    
    Excess and Obsolete Inventories We write down our inventories for estimated
obsolescence and unmarketable inventory equal to the difference between the cost of the
inventory and the estimated market value based upon assumptions about future demand and
market conditions. If actual market conditions are less than those projected by
management, additional write-downs may be required.
    
    Deferred Taxes We record a valuation allowance to reduce our deferred tax assets
to an amount that we believe is more likely than not to be realized. In our opinion,
realization of our net operating loss carryforward is not reasonably assured, and a
valuation allowance has been provided against deferred tax assets in excess of deferred
tax liabilities in the accompanying consolidated financial statements. However, should
we in the future determine that realization of deferred tax assets in excess of
recorded amounts is likely, an adjustment to the deferred tax assets would increase
income in the period such determination was made.
 
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ViewCast.com, Inc. and Subsidiaries
Managements Discussion and Analysis or
Plan of Operation  Continued
 Results of Operations
 Three Months Ended March 31, 2007 compared to
Three Months Ended March 31, 2006.
 Net Sales .
 Osprey Product Sales .
 ViewCast Niagara® Streaming/Encoding System Sales.
 Other Revenues .
 Cost of Sales and Gross Margins .
  Selling, General and Administrative Expenses .
 Research and Development Expense.
 Other Income (Expense)
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ViewCast.com, Inc. and Subsidiaries
Managements Discussion and Analysis or
Plan of Operation  Continued
 Liquidity and Capital Resources
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ViewCast.com, Inc. and Subsidiaries
Managements Discussion and Analysis or
Plan of Operation  Continued
     Off-Balance Sheet Arrangements
  19




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ViewCast.com, Inc. and Subsidiaries
Controls and Procedures
 
 Item 3. Controls and Procedures
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ViewCast.com, Inc. and Subsidiaries
Other Information
 
 PART II: OTHER INFORMATION
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SIGNATURES
  ViewCast.com, Inc.(Registrant)BY:Date: May 15, 2007
    
    /s/ George C. PlattGeorge C. PlattChief Executive OfficerPrincipal Executive Officer/s/ Laurie L. Latham

Laurie L. LathamChief Financial OfficerPrincipal Financial and Accounting Officer
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EXHIBIT INDEX
 ExhibitNumber31.1
    
    Rule 13a-14(a)/15d-14(a) Certifications32.1
    
    Section 1350 Certifications