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FORTEC Elektronik AG

Quarterly Report May 29, 2009

161_10-q_2009-05-29_89cd7ba2-75fe-467a-9d3f-c5afbf9d4636.pdf

Quarterly Report

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9 – Months' Report 2008/2009

======================== July 01st, 2008 – 31st March, 2009

Content

  • Management Report
  • Consolidated Balance Sheet
  • Consolidated Income Statement
  • Cash Flow Statement
  • Statement of Capital Changes

FORTEC Elektronik AG Ph: +49(0)8191-91172-13 Fax: +49(0)8191-21770 Email: [email protected]

9 – Months' Report 2008/2009

July 01st, 2008 – 31st March, 2009

In the 3rd quarter, the economic situation deteriorated dramatically. From January to March 2009, the order income of the investment goods partly decreased by about 40 p.c. compared to same period of last year. Our continuously strong turnover in 3rd quarter – in comparison to last year – is primarily supported by the high bookings made in 2008 and their processing.

During first 9 months of FY 2008/09, the turnover of 33.3 million EUR based on the successful results of 1st half year was again above last year's figure amounting to 31.9 million EUR. The operative result before interest and tax once again increased to 2.0 million EUR compared to the good result of previous year of 1.96 million EUR.

The profit after tax of 1.353 million EUR could be increased again compared to previous year's figure of 1.314 million EUR.

Strategy and risks – as referred to in detail in "Half-Year- Report 2008/09" – are still valid to full extent.

Business year 2008/09 will finish with a satisfactorily good operative result. During this present last quarter, we however expect no improvement as to order income compared to last quarter. Therefore, the cost management is of utmost priority. Based on a company capital of 80 p.c. and no bank obligations, we do have a considerable advantage towards most of our competitors – which will enable us to overcome the crisis in a strengthened position.

Annexe.

The balancing and evaluation methods of fiscal year 2008/09 according to IAS/IFRS remain unchanged. The number of full-time employees – due to the acquisition of the Czech ALLTRONIC as per 01.01.2009 - increased by another 40 persons to now 160 (prev. year 108). The product folio is marketed under the segment Embedded Solutions; therefore a segment report divided into product groups is not necessary. In view of the 33 million EUR turnover in general, 26 million EUR were achieved nationwide and 7 million EUR within Europe.

CONSOLIDATED BALANCE SHEET (uncertified) according to IAS/IFRS 31.03.2009 (last year's figures 30.06.2008)

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Consolidated Income Statement (uncertified) according to IAS/IFRS

01.07.2008– 31.03.2009 (last year's figures 01.07.07 - 31.03.08)

Income Statement GJ 2008/09 GJ 2007/08
Sales revenues 33.340.614 € 31.887.249 €
Other operating income 579.083 € 368.855 €
Cost of material 24.334.816 € 23.235.426 €
Personnel expenses 4.465.761 € 4.306.788 €
Depreciation 244.334 € 242.417 €
Other operating expenses 2.871.429 € 2.510.510 €
Operating income (EBIT) 2.003.357 € 1.960.963 €
Other interests and similar income 72.537 € 129.478 €
Taxes on income and profit 722.768 € 775.870 €
Net income 1.353.126 € 1.314.571 €
Earning per share/ 9-months 0,46 € 0,44 €
Shares outstanding 2.954.943 2.954.943

Consolidated Income Statement (uncertified) according to IAS/IFRS

01.01. – 31.03.2009 (last year's figures 01.01. - 31.03.2008)

Income Statement Q3 (1.01.-31.03.09) Q3 (1.01.-31.03.08)
Sales revenues 11.619.886 € 11.716.498 €
Other operating income 106.809 € 90.124 €
Cost of material 8.457.523 € 8.551.010 €
Personnel expenses 1.533.792 € 1.578.488 €
Depreciation 94.097 € 96.139 €
Other operating expenses 852.919 € 860.775 €
Operating income (EBIT) 788.364 € 720.210 €
Other interests and similar
income
12.582 € 44.271 €
Taxes on income and profit 303.039 € 293.424 €
Net income 497.907 € 471.057 €
Earning per share/3rd Quarter 0,17 € 0,16
Shares outstanding 2.954.943 2.954.943

Consolidated Cash Flow Statement (uncertified) according to IAS/IFRS 01.07.08 - 31.03.2009 (last year's figures 01.07.07 - 31.03.08)

I. Operative Business BY 2008/09 BY 2007/08
Net income € 1.354.126 € 1.314.571
Depreciation of tangible and intangible assets
244.334

242.417
Change of inventories € - 1.267.597 € - 706.129
Change in accounts receivable € - 377.878
39.930
Change of liabilities € - 244.839
543.894
Change of accruals
211.820

387.292
Change of other assets
50.725

- 80.445
Cash flow from operating business € -
9.309
€ 1.741.530
II. Investment Activities
Cash flow from investment activities € - 523.675 € - 1.385.287
III. Financing Activities
Profit distribution € - 886.483 € - 886.483
VI. Cash flow in total € -1.419.467 € - 530.240
V. Change in Liquid Funds
Cash at the beginning of period € 4.831.168 € 5.153.407
Cash at the end of period € 3.411.701 € 4.623.167

Company Capital. (uncertified) according to IAS/IFRS

01.07.2008 - 31.03.2009 (last year's figures 01.07.2007 - 31.03.2008)

Fiscal Year 2008/09 Capital
stock
Euro
Capital
Reserves
Euro
Development of reserves
and accumulated profit
Euro
TOTAL
Euro
Balance 01.07.2008 2.954.943 8.558.937 8.288.633 19.802.513
Change of value stated from market
earnings of financial assets
-339.724,00 -339.724
Deferred taxes on company capital 101.917 101.917
Payout dividends -886.483 -886.483
Period earning 1.353.126 1.353.126
Balance 31.03.2009 2.954.943 8.558.937 8.517.469 20.031.349
Not transferable
according to § 150 AktG
according to § 47 AktG
2.954.943 8.558.937
Fiscal Year 2007/08 Capital
stock
Euro
Capital
reserve
Euro
Development of reserves
and accumulated profit
Euro
TOTAL
Euro
Balance 01.07.2008 2.954.943 8.689.363 6.872.568 18.516.874
Payout dividends
Period earnings
-886.483
1.314.571
-886.483
1.314.571
Balance 31.03.2008 2.954.943 8.689.363 7.300.656 18.944.962
Not transferable
according to § 150 AktG
according to § 47 AktG
2.954.943 8.689.363

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