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FORTEC Elektronik AG

Quarterly Report May 30, 2008

161_10-q_2008-05-30_2bb7ef19-2114-4afd-b21f-619ff6d79239.pdf

Quarterly Report

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9 – Months' Report 2007/2008

======================== July 01st, 2007 – 31st March, 2008

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 2007/2008

July 01st, 2007 – 31st March, 2008

The economic situation continued to remain sturdy and contrary to expectations shows no noticeable weakness as concerns the field of investments important to us.

During first 9 months of FY 2007/08, the turnover of 31.9 million EUR again was at same level as last year amounting to 31.3 million EUR. The business result before interest and tax once again improved to 1.96 million EUR compared to the good result of previous year of 1.90 million EUR.

The profit after tax of 1.314 million EUR could be increased again compared to previous year's figure of 1.045 million EUR which is due to the better financial results and a lower tax rate. The profit per share raised from 38 to 44 Cent during these 9 months.

Strategy and risks – as referred to in detail in "Half-Year- Report 2007/08" - still exist to full extent.

Since the stress situation of the financial markets did not yet show any strain to the real economy and FORTEC actually benefits from the weak dollar, we again expect a successful result in operative business for the 4th quarter.

Annexe.

The balancing and evaluation methods of fiscal year 2006/07 according to IAS/IFRS remain unchanged. The number of full-time employees amounts to 108 (prev. year 74). 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 31 million EUR turnover in general, 32 million EUR were achieved nationally and 7 million EUR within Europe.

CONSOLIDATED BALANCE SHEET (uncertified) according to IAS/IFRS 31.03.2008 (last year's figures 30.06.2007)

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Consolidated Income Statement (uncertified) according to IAS/IFRS

01.07.07 – 31.03.2008 (last year's figures 01.07.06 - 31.03.07)

Income Statement GJ 2007/08 BY 2006/07
Sales revenues 31.887.249 € 31.261.974€
Other operating income 368.855 € 579.213 €
Cost of material 23.235.426 € 23.968.083 €
Personnel expenses 4.306.788 € 3.637.256 €
Depreciation 242.417 € 231.811 €
Other operating expenses 2.510.510 € 2.099.158 €
Operating income (EBIT) 1.960.963 € 1.904.879 €
Other interests and similar income 129.478 € 52.913 €
Taxes on income and profit 775.870 € 912.331
Net income 1.314.571 € 1.045.461 €
Earning per share/ 9-months 0,44 € 0,38 €
Shares outstanding 2.954.943 2.728.327

Consolidated Income Statement (uncertified) according to IAS/IFRS

01.01. – 31.03.2008 (last year's figures 01.01. - 31.03.2007)

Income Statement Q3 (1.01.-31.03.08) Q3 (1.01.-31.03.07)
Sales revenues 11.716.498 € 11.217.141€
Other operating income 90.124 € 35.643 €
Cost of material 8.551.010 € 8.530.977€
Personnel expenses 1.578.488 € 1.259.791 €
Depreciation 96.139 € 83.937 €
Other operating expenses 860.775 € 706.516 €
Operating income (EBIT) 720.210 € 671.563 €
Other interests and similar income 44.271 € 22.723€
Taxes on income and profit 293.424 € 404.332 €
Net income 471.057 € 289.954 €
Earning per share/3rd Quarter 0,16 0,10 €
Shares outstanding 2.954.943 2.728.327

Consolidated Cash Flow Statement (uncertified) according to IAS/IFRS 01.07.07 - 31.03.2008 (last year's figures 01.07.06 - 31.03.07)

I. Operative Business BY 2007/08 BY 2006/07
Net income € 1.314.571 € 1.045.461
Depreciation of tangible and intangible assets
242.417

231.811
Change of inventories € - 706.129 € - 445.625
Change in accounts receivable
39.930
€ 3.033.471
Change of liabilities
543.894
€ - 271.852
Change of accruals
387.292
€ - 341.657
Change of other assets
- 80.445

- 6.111
Cash flow from operating business € 1.741.530 € 3.245.498
II. Investment Activities
Cash flow from investment activities € - 1.385.287 € -1.167.874
III. Financing Activities
Increase of capital stock
0

254.943
Increase of capital reserve
0
€ 2.940.502
Profit distribution € - 886.483 € - 810.000
VI. Cash flow in total € - 530.240 € 4.463.069
V. Change in Liquid Fundsen Mittel
Cash at the beginning of period € 5.153.407
901.463
Cash at the end of period € 4.623.167 € 5.364.532

Company Capital. (uncertified) according to IAS/IFRS

01.07.2007 - 31.03.2008 (last year's figures 01.07.2006 - 31.03.2007)

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 -886.483 -886.483
Period earnings 1.314.571 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
Fiscal Year 2006 / 07 Capital
stock
Euro
Capital
Reserves
Euro
Development of reserves
and accumulated profit
Euro
TOTAL
Euro
Balance 01.07.2006 2.700.000 5.654.522 6.311.822 14.666.344
Capital increase 254.943 2.738.002 2.992.945
Share option program 202.500 0 202.500
Payout dividends -810.000 -810.000
Period earning 1.045.461 1.045.461
Balance 31.03.2007 2.954.943 8.595.024 6.547.283 18.097.250
Not transferable
according to § 150 AktG
according to § 47 AktG
2.954.943 8.595.024

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