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Basware Oyj

Earnings Release Oct 10, 2014

3257_10-q_2014-10-10_b4123e50-af9c-4969-a6e9-67958ba4bbfd.pdf

Earnings Release

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BASWARE INTERIM REPORT JANUARY 1 – SEPTEMBER 30, 2014 (IFRS)

Network Services business continued to grow strongly and Solution Services business developed positively during the third quarter

Summary

January–September 2014:

  • Net sales EUR 93 010 thousand (EUR 90 300 thousand) growth 3.0 percent
  • Operating profit EUR 2 624 thousand (EUR 1 201 thousand) growth 118.5 percent
  • Operating profit 2.8 percent of net sales (1.3%)
  • Growth of Network Services net sales 18.0 percent
  • Recurring revenue 67.8 percent (63.9%) of net sales
  • Cash flow from operating activities EUR 13 942 thousand (EUR 4 129 thousand)
  • Earnings per share (diluted) EUR 0.11 (0.03)

July–September 2014:

  • Net sales EUR 30 164 thousand (EUR 28 682 thousand) growth 5.2 percent
  • Operating profit EUR 1 162 thousand (EUR 1 861 thousand) decrease -37.9 percent
  • Operating profit 3.9 percent of net sales (6.5%)
  • Growth of Network Services net sales 22.1 percent
  • Recurring revenue 70.1 percent (66.8%) of net sales
  • Earnings per share (diluted) EUR 0.05 (0.07)

Basware expects its net sales and operating profit (EBIT) for 2014 to grow compared to 2013.

The figures are unaudited.

GROUP KEY FIGURES

7-9/ 7-9/ Change, 1-9/ 1-9/ Change, 1-12/
EUR thousand 2014 2013 % 2014 2013 % 2013
Net sales 30 164 28 682 5.2% 93 010 90 300 3.0% 123 349
EBITDA 2 923 3 609 -19.0% 7 918 6 504 21.7% 10 383
Operating profit before
IFRS3 amortization
1 719 2 092 -17.8% 3 642 1 895 92.2% 4 256
Operating profit 1 162 1 861 -37.6% 2 624 1 201 118.5% 3 331
% of net sales 3.9% 6.5% 2.8% 1.3% 2.7%
Result before tax 964 1 819 -47.0% 2 124 1 130 87.9% 3 284
Result for the period 777 960 -19.2% 1 505 350 329.9% 2 605
2.6% 4.0% 1.7% 0.5% 2.6%
Return on equity, %
Return on investment,
%
3.0% 7.7% 3.1% 2.3% 3.9%
Liquid assets 60 156 15 124 297.8% 60 156 15 124 297.8% 13 218
Gearing, % -39.3% -6.7% -39.3% -6.7% -4.7%
Equity ratio, % 80.6% 73.1% 80.6% 73.1% 77.1%
Earnings per share
Undiluted, EUR 0.05 0.07 -21.5% 0.11 0.03 254.6% 0.20
Diluted, EUR 0.05 0.07 -21.5% 0.11 0.03 254.6% 0.20
Equity per share, EUR 9.90 7.51 32.7% 9.90 7.46 32.7% 7.62

BUSINESS OPERATIONS

Basware is the global leader in providing purchase-to-pay and e-invoicing solutions in the world of commerce. We empower companies to unlock value across their financial operations by simplifying and streamlining key financial processes. We help our customers to succeed and create added value to their business through better financial management. Our Basware Commerce Network, the largest open business network in the world, connects 1 million companies across 100 countries and enables easy collaboration between buyers and suppliers of all sizes. Through this network, leading companies around the world achieve new levels of spend control, efficiency, and closer relations with their suppliers. With Basware, businesses can introduce completely new ways of buying and selling to achieve significant cost savings and boost their cash flow.

Reporting

Basware Corporation reports one operating segment: Purchase to Pay, P2P. The segment is divided into the Network Services and Solution Services businesses that support each other.

As of 2014, the company reports revenue from products and services as follows: Network Services (einvoicing solutions and services) and Solution Services (software solutions and services). In addition to

this, the company reports revenue from products and services in tabulated format according to the breakdown of the previous reporting practice: License sales, Professional Services, Customer Support, and Automation Services.

In accordance with the previous practice, Customer Support and Automation Services together form the recurring revenue reported by the company.

Network services revenue is comprised of e-invoicing, paper invoice scanning services, printing service, catalog exchange, purchase message exchange, activation services, and alliance fees of e-invoicing services and financing-related added value services. Solution Services revenue is comprised of software revenue (SaaS revenue and license sales), software maintenance and extended customer support services (customer support), Professional Services, and start-up fees of SaaS services.

As geographic information Basware reports geographical areas Finland, Scandinavia, rest of Europe, and Other. Net sales are reported by the customer's location, and net sales and operating result are also reported by the location of the assets. In addition, the geographical information of non-current assets is reported by the location of the assets in the annual financial statements.

CEO Esa Tihilä:

The Network Services business continued to grow strongly during the third quarter. Net sales for the third quarter amounted to EUR 30 164 thousand, growth of 5.2 percent, and operating profit to EUR 1 162 thousand (EUR 1 861 thousand). The share of recurring revenue of net sales continued to grow, accounting for 70.1 percent. International operations accounted for 61.8% (60.7%) of net sales.

The net sales of Network Services amounted to EUR 8 010 thousand (EUR 6 559 thousand) for the third quarter, growth of 22.1 percent year-on-year. Organic growth in Network Services transactions accelerated to a record-high number, growth of 41.4 percent year-on-year. A total of 20.3 million transactions were processed via Basware Commerce Network, up 8.9 percent from the previous quarter when 18.7 million transactions were reported. We will continue investments in the Network Services business to achieve accelerated growth by primarily developing automated solutions for sending and receiving e-invoices and new ways to achieve accelerated growth in sales.

Decrease in the Solution Services business came to a halt, with net sales of EUR 22 154 thousand for the third quarter (EUR 22 125 thousand). Sales of Alusta and chargeable utilization rate of Professional Services improved during the third quarter. The performance during the quarter lays down a good foundation for the positive development of the Solution Services business during the rest of the year as well. International demand has developed favorably in Solution Services, and the number of requests for quotes on comprehensive Purchase to Pay solutions in particular has increased. We will continue to improve our profit-making ability in the Solution Services during the last quarter by ensuring the efficient use of resources in Professional Services and improving the billing rate in relation to demand.

In September, we announced that we are launching a new business in financing services. Basware's Financing Services will deliver new and innovative financing services for companies of all sizes, combining invoice automation with financing services on the Basware Commerce Network. The first solution within Basware's Financing Services portfolio is Basware Pay, a new type of a global e-payment solution offered in collaboration with MasterCard.

In September, we carried out a directed share issue to a number of international institutional investors, and I am grateful for the great interest shown towards Basware. The Basware Commerce Network has grown as planned for years, and particularly strongly during the last two years. In accordance with our strategy, we are pursuing growth in the network both organically and through mergers and acquisitions.

The net proceeds from the offering will increase Basware's financial flexibility and preparedness to carry out growth projects and acquisitions.

NET SALES JANUARY 1 – SEPTEMBER 30, 2014

Basware Group's net sales for the review period amounted to EUR 93 010 thousand (EUR 90 300 thousand), growth of 3.0 percent. The growth of net sales in comparable currencies was 4.4 percent.

Net sales for the third quarter increased by 5.2 percent to EUR 30 164 thousand (EUR 28 682 thousand). The growth of net sales in comparable currencies was 5.3 percent.

Information on products and services

Net sales 7-9/ 7-9/ Change, 1-9/ 1-9/ Change, 1-12/
EUR thousand 2014 2013 % 2014 2013 % 2013
Network Services 8 010 6 559 22.1 24 108 20 422 18.0 27 829
Solution Services 22 154 22 125 0.1 68 903 69 878 -1.4 95 520
Group total 30 164 28 682 5.2 93 010 90 300 3.0 123 349
of which License Sales 2 789 3 037 -8.2 9 629 10 380 -7.2 14 617
Customer Support 11 066 10 891 1.6 33 104 32 503 1.8 43 512
Professional Services 6 216 6 488 -4.2 20 311 22 200 -8.5 30 069
Automation Services 10 093 8 267 22.1 29 966 25 217 18.8 35 151

The Network Services net sales for the period amounted to EUR 24 108 thousand (EUR 20 422 thousand), growth of 18.0 percent, including the alliance fees of financing-related added value services. The strong growth in the transaction volume of the e-invoicing business continued, up 31.9 percent, and 56.2 million transactions were processed via Basware Commerce Network.

Solution Services net sales amounted to EUR 68 903 (EUR 69 878 thousand), down 1.4 percent. The development of net sales was influenced by the utilization rate of consulting being lower than planned.

The share of recurring revenue of net sales increased during the period to 67.8 percent (63.9%) of net sales.

The international share of Basware's net sales was 62.1 percent (60.2%) in the period. International operations grew by 6.2 percent.

FINANCIAL PERFORMANCE

Basware's operating profit for the period amounted to EUR 2 624 thousand (EUR 1 201 thousand). Operating profit represented 2.8 percent (1.3%) of net sales. The operating profit for the review period of the previous year included a non-recurring capital gain of EUR 1 540 thousand recorded as a result of the divestment of the Cashier Desk business and expenses totaling EUR 1 659 thousand due to the efficiency drive and termination of employment relationships.

Basware's operating profit for the third quarter was EUR 1 162 thousand (EUR 1 862 thousand). Operating profit represented 3.9 percent (6.5%) of net sales. The development of fixed expenses was influenced by the exchange of annual holiday pay to additional leave as part of the company's efficiency drive in the comparison year.

The company's fixed costs were EUR 75 622 thousand (EUR 77 042 thousand) in the period, and have decreased by 1.8 percent from the corresponding period the previous year. Personnel costs made up 75.3 percent (75.0%) or EUR 56 976 thousand (EUR 57 593 thousand) of the fixed costs. Bad debt and change in bad debt provision are included in fixed costs. Bad debt provision at the end of the period amounted to EUR 1 560 thousand (EUR 1 702 thousand).

The company's finance income and finance expenses were EUR -500 thousand (EUR -71 thousand) for the period. Result before tax was EUR 2 124 thousand (EUR 1 130 thousand) and result for the period was EUR 1 505 thousand (EUR 350 thousand) or 1.6 percent (0.4%) of net sales. Taxes for the period totaled EUR 619 thousand (EUR 780 thousand). Undiluted earnings per share were EUR 0.11 (EUR 0.03).

FINANCE AND INVESTMENTS

Basware Group's total assets on the balance sheet at the end of the period were EUR 173 739 thousand (EUR 131 968 thousand). The company's liquid assets were EUR 60 156 thousand (EUR 15 124 thousand), which is comprised of cash and cash equivalents in full. Cash flows from operating activities were EUR 13 942 thousand (EUR 4 129 thousand). Cash flows from investments were EUR -3 256 thousand (EUR -18 284 thousand) and the cash flows from financing activities were EUR 35 999 thousand (EUR -4 809 thousand).

Equity ratio was 80.6 percent (73.1%) and gearing was -39.3 percent (-6.7%). The company's interestbearing liabilities totaled EUR 5 072 thousand (EUR 8 693 thousand), of which current liabilities accounted for EUR 3 405 thousand (EUR 3 606 thousand). Return on investment was 3.1 percent (2.3%) and return on equity 1.7 percent (0.5%).

Capital expenditure, resulting from regular additional and replacement investments required by the growth, was EUR 608 thousand (EUR 960 thousand) during the period. Gross investments including the capitalized research and development costs totaled EUR 3 872 thousand (EUR 19 458 thousand). The investments during the corresponding period the previous year included one acquisition.

RESEARCH AND DEVELOPMENT

Basware's research and development expenses totaled EUR 12 830 thousand (EUR 12 571 thousand), or 13.8 percent (13.9%) of net sales during the review period. The expenses increased by 2.0 percent compared to the corresponding period the previous year. Research and development expenses capitalized during the period amounted to EUR 2 853 thousand (EUR 2 842 thousand). The research and development costs included in the profit for the review period totaled EUR 9 977 thousand (EUR 9 729 thousand), or 10.7 percent (10.8%) of net sales. A total of 330 (356) people worked in R&D of whom 142 (155) people in India at the end of the period.

PERSONNEL

Basware employed 1 464 (1 487) people on average during the period and 1 456 (1 480) at the end of the period. The number of personnel decreased by 24 persons and by 1.5 percent compared with the same period the previous year.

Geographical division of personnel:

Personnel 7-9/ 7-9/ Change, 1-9/ 1-9/ Change, 1-12/
(employed, on average) 2014 2013 % 2014 2013 % 2013
Finland 483 510 -5.3 476 510 -6.7 510
Scandinavia 134 130 3.3 135 131 2,8 131
Rest of Europe 282 257 9.6 293 262 11,8 265
India 490 510 -3.9 494 509 -2.9 506
Other 67 73 -8.7 66 74 -10.4 73
Group total 1 456 1 480 -1.6 1 464 1 487 -1.5 1 485

The share of personnel working in foreign units has increased compared with the previous year. At the end of the period, 67.7 percent (66.0%) of Basware personnel worked outside of Finland and 32.3 percent (34.0%) in Finland. 12.1 percent (12.0%) of the personnel work in sales and marketing, 59.9 percent (57.9%) in consulting and services, 22.3 percent (24.1%) in products, and 6.2 percent (6.0%) in administration.

The average age of employees is 34.8 (34.6) years. Of the employees, 21.4 percent (23.1%) have a Master's degree and 26.5 percent (28.8%) have a Bachelor's degree. Women account for 25.0 percent (21.7%) of employees, men for 75.0 percent (78.3%).

OTHER EVENTS OF THE PERIOD

Directed share issue to international institutional investors

The company's Annual General Meeting on February 14, 2014, authorized the Board of Directors of Basware to decide on the issue of new shares deviating from shareholders' pre-emptive subscription rights. Basware announced on September 4, 2014, that it will offer up to 1 290 000 new Basware shares to a limited number of international institutional investors in an accelerated book-built offering deviating from shareholders' pre-emptive subscription rights. The offered shares corresponded with approximately 9.98% of all Basware shares and votes before the share issue.

The subscription price was set at EUR 33.50 per share, amounting to total proceeds of approximately EUR 43.2 million before commissions and expenses. The proceeds from the offering will increase Basware's financial flexibility and preparedness to carry out potential acquisitions.

Basware's Financing Services

Basware announced on September 3, 2014, that it is establishing a new business called Basware Financing Services. Basware's Financing Services deliver new and innovative financing services for buyers and suppliers, combining payment automation with financing services for companies of all sizes. Financing Services optimize companies' cash flow and working capital as they participate within and transact across the Basware Commerce Network.

The company announced three new solutions within its Financing Services portfolio:

  • Basware Pay, a new global e-payment solution offered in collaboration with MasterCard;
  • Basware Discount, a buyer-funded supplier financing solution in which the supplier and buyer dynamically agree on the terms of payment; and

  • October 10, 2014

  • Basware Factoring, a powerful solution developed with Basware's new partner, Arrowgrass Capital Partners LLP, enabling suppliers to receive early payment for invoices with financing provided by Arrowgrass.

Cooperation with Arrowgrass Capital Partners LLP

The company announced on September 3, 2014, that it had signed a letter of intent with Arrowgrass Capital Partners LLP on the development of a new e-invoicing-based factoring service, Basware Factoring. The letter of intent outlines the cooperation to jointly develop, resource, and maintain the new service, and the establishment of a joint venture to manage it.

SHORT-TERM RISKS AND UNCERTAINTY FACTORS

Short-term risks are considered to be risks in the current reporting year. Additional information on risks and risk management is available on the company's investor pages at www.basware.com/investors.

The world economy and markets are unstable, which has resulted in a decrease in the demand for license sales and services. The negotiation times of large international deals in particular are long because of the nature of service level agreements in the deals.

The bad debt provision related to sales receivables on the company's balance sheet has decreased compared to the corresponding period the previous year. There are no significant credit loss concentrations associated with the sales receivables; they are primarily comprised of a large number of relatively small receivables. Business management regularly monitors the payment of sales receivables as part of the management of customer accounts.

The development of Solution Services net sales has been influenced by the utilization rate of consulting being lower than planned, non-chargeable work, and delays in the entry of new SaaS services into production compared to the plans.

As part of HR processes, the company continuously assesses the competence and well-being of the personnel. The company aims to avoid recruitment errors and excessive turnover of personnel, which may lead to a decrease in customer satisfaction, growth, and profitability.

STRATEGY

Basware updated its strategy in accordance with its strategy process at the end of 2013. The key strategic objectives are: an annual volume of 150 million transactions processed by the end of 2015, annual growth of 15–30 percent in net sales, share of recurring revenue 70 percent of net sales and operating profit margin of 15–20 percent at the end of the strategy period. The strategy will be reviewed by the beginning of 2015 when company's financial targets will also be updated.

The key aim of the Network Services business is strong growth in net sales, while the Solution Services business aims at strong profitability and moderate growth. Strengthening Basware's position in the key markets and customer loyalty are objectives shared throughout the company.

The strategy focuses on accelerated global growth both organically and through acquisitions. The strategic focus areas for 2014 include strengthening Basware's position in the international key markets, maximizing the transaction volume, global market leadership in Purchase-to-Pay (P2P) solutions, and customer loyalty.

Basware will continue to revise its sales and marketing model with the aim of strengthening its position in the key markets. Direct sales and marketing measures will be increasingly segmented according to carefully selected segments and companies. Investments in obtaining channel partners and business support will continue.

The Network Services Business focuses on measures to maximize transaction volumes, which include acquiring new virtual operator partners, intensifying and automating supplier activation, developing product and transaction services, and offering added value services related to financing, among others.

The Solution Services business will continue the development of Alusta software products and streamlining the associated delivery, production, and support processes. The ease of use and operating logic of Alusta products have met a favorable market reception.

In September 2014, Basware announced that it is launching new business in financing services. The Financing Services business is expected to accumulate substantial revenue as of the second half of 2015. Basware's Financing Services deliver new and innovative financing services for companies of all sizes, combining invoice automation with financing services on the Basware Commerce Network for buyers and suppliers. The company expects the new financing services to offer future growth opportunities and benefits to Basware's customers, who will benefit from the ease of obtaining financing services and options through the company's other existing services.

FUTURE OUTLOOK

Operating environment and market outlook

Companies of all sizes globally are under pressure to improve their cash flows, find new innovative payment strategies, and automate their financial processes and functions. The company expects the same to continue also in 2014 and the continuous need for services to remain at a favorable level among its customers.

Consolidation is expected to continue in the business environment, with the role of services growing in companies' portfolios. Basware continues active analysis of acquisition targets especially in the einvoicing market in Europe and in the U.S. according to its strategy.

By the end of 2015, Basware aims to become the largest business commerce network for buyers and suppliers. According to latest industry surveys, e-invoicing has become more common and the number of e-invoices has grown substantially in Europe and the rest of the world. The global market penetration of e-invoices is estimated to be some 10 percent. The growing e-invoicing market and companies' interest in other payment and financing added value solutions as well will offer Basware excellent growth opportunities in future years.

Outlook 2014

The global market growth in e-invoicing has been estimated to be approximately 20 percent. Basware is pursuing accelerating growth that exceeds the market growth in its Network Services. Stronger growth can be achieved by developing and automating the connection of buyers and suppliers to the e-invoicing service, by utilizing digital marketing and sales channels more extensively, and through acquisitions.

The Network Services business is estimated to grow strongly during the rest of the year. In the Solution Services business, sales of Alusta are expected to have a positive effect on software net sales and Professional Services.

Basware's fixed costs for the second half of the year are estimated to be on a par with the first half. The company will continue to improve its profit-making ability in the Solution Services also during the last quarter by ensuring the efficient use of resources in Professional Services and improving the billing rate in relation to demand. The company will continue investments in the Network Services business to achieve accelerated growth by primarily developing automated solutions for sending and receiving einvoices and new ways to achieve accelerated growth in sales. Decisions on additional investments required for growth will be made during the last quarter as required by the market situation and development of business operations.

Basware expects its net sales and operating profit (EBIT) for 2014 to grow compared to 2013.

Espoo, Finland, October 10, 2014

BASWARE CORPORATION Board of Directors

For more information, please contact:

Esa Tihilä, CEO, Basware Corporation Tel. +358 40 480 7098

Distribution: NASDAQ OMX Helsinki Ltd Key media www.basware.com

SUMMARY OF FINANCIAL STATEMENTS AND NOTES TO THE FINANCIAL STATEMENTS JANUARY 1 – SEPTEMBER 30, 2014

Accounting principles:

This interim report has been prepared in accordance with IAS 34, Interim Financial Reporting. The same accounting policies have been followed as in the previous Financial Statements. Key indicator calculations remain unchanged and have been presented in the 2013 Financial Statements.

Preparation of financial statements in accordance with the IFRS standards requires Basware's management to make estimates and assumptions that have an effect on the amount of assets and liabilities on the balance sheet at the closing date as well as the amounts of income and expenses for the financial period. In addition, the management must exercise its judgment regarding the application of accounting policies. Since the estimates and assumptions are based on the views at the date of the Financial Statements, they include risks and uncertainties. The actual results may differ from the estimates and assumptions.

The amounts presented in the income statement and balance sheet are Group figures. The amounts presented in the release are rounded, so the sum of individual figures may differ from the sum reported. The Interim Report is unaudited.

EUR thousand 1.7.- 30.9.2014 1.7.- 30.9.2013 Change. % 1.1.- 30.9.2014 1.1.- 30.9.2013 Change. % 1.1.- 31.12.2013 NET SALES 30 164 28 682 5.2 93 010 90 300 3.0 123 349 Other operating income 57 61 -7.2 260 1 742 -85.1 1 915 Materials and services -3 200 -2 967 7.9 -9 237 -8 496 8.7 -11 761 Employee benefit expenses -17 337 -16 464 5.3 -56 976 -57 593 -1.1 -76 919 Depreciation and amortization -1 760 -1 748 0.7 -5 294 -5 304 -0.2 -7 052 Other operating expenses -6 761 -5 703 18.6 -19 139 -19 449 -1.6 -26 200 Operating profit 1 162 1 861 -37.6 2 624 1 201 118.5 3 331 Finance income -233 178 -230.8 231 657 -64.9 928 Finance expenses 34 -221 -115.6 -731 -728 0.4 -975 Result before tax 964 1 819 -47.0 2 124 1 130 87.9 3 284 Income taxes -187 -859 -78.3 -619 -780 -20.6 -678 RESULT FOR THE PERIOD 777 960 -19.2 1 505 350 329.9 2 605 Other comprehensive income Other comprehensive income to be reclassified to profit or loss in subsequent periods: Exchange differences on translating foreign operations 848 -260 958 -1 445 -2 638 Income tax relating to components of other comprehensive income -169 -96 141.4 -238 -247 -3.5 281 Other comprehensive income, net of tax 679 301 -290.8 719 -1 692 -2 358 TOTAL COMPREHENSIVE INCOME 1 456 1 261 141.1 2 224 -1 342 247

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

EUR thousand 1.7.-
30.9.2014
1.7.-
30.9.2013
Change,
%
1.1.-
30.9.2014
1.1.-
30.9.2013
Change,
%
1.1.-
31.12.2013
Profit attributable to:
Equity holders of the parent
company
777 960 -19.2 1 505 350 329.9 2 605
777 960 -19.2 1 505 350 329.9 2 605
Total comprehensive income
attributable to:
Equity holders of the parent
company
1 456 1 261 141.1 2 224 -1 342 247
1 456 1 261 141.1 2 224 -1 342 247
Earnings per share
undiluted, EUR 0.05 0.07 -21.5 0.11 0.03 254.6 0.20
diluted, EUR 0.05 0.07 -21.5 0.11 0,03 254.6 0.20

CONSOLIDATED STATEMENT OF FINANCIAL POSITION

EUR thousand 30.9.2014 30.9.2013 Change, % 31.12.2013
ASSETS
Non-current assets
Intangible assets 24 949 26 863 -7.1 26 428
Goodwill 51 240 51 274 -0.1 50 996
Tangible assets 1 396 1 493 -6.5 1 431
Available-for-sale investments 45 38 18.9 38
Trade and other receivables 864 906 -4.7 947
Deferred tax assets 4 090 3 338 22.5 3 680
Non-current assets 82 584 83 912 -1.6 83 520
Current assets
Inventories 153 145 5.7 240
Trade and other receivables 26 958 29 498 -8.6 27 536
Income tax receivables 3 888 3 289 18.2 2 529
Cash and short-term deposits 60 156 15 124 297.8 13 218
Current assets 91 156 48 055 89.7 43 522
ASSETS 173 739 131 968 31.7 127 043
EUR thousand 30.9.2014 30.9.2013 Change, % 31.12.2013
EQUITY AND LIABILITIES
Shareholders' equity
Share capital 3 528 3 528 0.0 3 528
Share premium account 1 187 1 187 0.0 1 187
Own shares -1 156 -1 215 -4.9 -1 164
Invested unrestricted equity fund and other
reserves
104 924 62 339 68.3 62 288
Translation differences -1 238 -1 743 -28.9 -1 958
Retained earnings 32 765 32 359 1.3 34 074
Shareholders' equity 140 011 96 455 45.2 97 956
Non-current liabilities
Deferred tax liability 2 469 1 783 38.5 1 863
Interest-bearing liabilities 1 667 5 086 -67.2 5 014
Other non-current financial liabilities 385 264 45.9 127
Non-current liabilities 4 521 7 133 -36.6 7 004
Current liabilities
Interest-bearing liabilities 3 405 3 606 -5.6 3 618
Trade payables and other liabilities 25 686 23 874 7.6 17 966
Income tax liabilities 117 898 -87.0 499
Current liabilities 29 208 28 379 2.9 22 082
EQUITY AND LIABILITIES 173 739 131 968 31.7 127 043

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

EUR thousand Share
holder
capital
Share
premium
account
Own
shares
Inv. non
restricted
equity
Other
reserves
Translation
differences
Retained
earnings
Total
SHAREHOLDERS' EQUITY
1.1.2014 3 528 1 187 -1 164 61 748 540 -1 958 34 074 97 956
Comprehensive income 719 1 505 2 224
Dividend distribution -2 957 -2 957
Management incentive plan 143 143
Share issue 42 644 42 644
Changes in rep. period 8 -8 0
SHAREHOLDERS' EQUITY
30.9.2014
3 528 1 187 -1 156 104 384 540 -1 238 32 765 140 011
EUR thousand Share
holder
capital
Share
premium
account
Own
shares
Inv. non
restricted
equity
Other
reserves
Translation
differences
Retained
earnings
Total
SHAREHOLDERS' EQUITY
1.1.2013
3 528 1 187 -1 215 61 799 540 -708 35 594 100 725
Comprehensive income -1 692 350 -1 342
Dividend distribution -2 955 -2 955
Management incentive plan 27 27
Changes in rep. period 657 -657 0
SHAREHOLDERS' EQUITY
30.9.2013
3 528 1 187 -1 215 61 799 540 -1 743 32 359 96 455

CONSOLIDATED STATEMENT OF CASH FLOWS

EUR thousand 1.1.-30.9.2014 1.1.-30.9.2013 1.1.-31.12.2013
Cash flows from operating activities
Result for the period 1 505 350 2 605
Adjustments 6 505 4 623 6 177
Working capital changes 8 463 2 922 -1 641
Interest paid -96 -163 -200
Interest received -83 54 109
Other financial items in operating activities -162 -316 -425
Income taxes paid -2 189 -3 340 -3 047
Cash flows from operating activities 13 942 4 129 3 578
Cash flows used in investing activities
Purchase of tangible and intangible assets -3 856 -4 163 -5 418
Acquisition of subsidiaries and businesses 0 -15 061 -15 061
Proceeds from divestment of business 0 1 540 1 540
Loans granted 0 -600 -600
Repayment of loan receivables 600 0 0
Cash flows used in investing activities -3 256 -18 284 -19 538
Cash flows from financing activities
Share issue 42 502 0 0
Repayments of borrowings -3 333 -1 667 -1 667
Payments of finance lease liabilities -213 -188 -239
Dividends paid -2 957 -2 955 -2 955
Cash flows from financing activities 35 999 -4 809 -4 861
Net change in cash and cash equivalents 46 685 -18 964 -20 821
Cash and cash equivalents at the beginning of
period 13 218 34 519 34 519
Net foreign exchange difference 253 -431 -479
Cash and cash equivalents at the end of period 60 156 15 124 13 218

GROUP QUARTERLY INCOME STATEMENT

EUR thousands 7-9/2014 4-6/2014 1-3/2014 10-12/2013 7-9/2013 4-6/2013 1-3/2013
NET SALES 30 164 31 833 31 013 33 049 28 682 31 789 29 828
Other operating income 57 27 177 173 61 1 623 58
Materials and services -3 200 -3 058 -2 978 -3 265 -2 967 -2 987 -2 542
Employee benefit
expenses
-17 337 -19 561 -20 078 -19 327 -16 464 -20 611 -20 518
Depreciation and
amortization
-1 760 -1 744 -1 789 -1 748 -1 748 -1 755 -1 801
Other operating expenses -6 761 -6 345 -6 034 -6 751 -5 703 -7 152 -6 594
Operating result 1 162 1 152 310 2 131 1 861 908 -1 569
% 3.9% 3.6% 1.0% 6.4% 6.5% 2.9% -5.3%
Finance income -233 325 139 271 178 252 227
Finance expenses 34 -328 -438 -248 -220 -324 -184
Result before tax 964 1 149 11 2 153 1 819 836 -1 526
% 3.2% 3.6% 0.0% 6.5% 6.3% 2.6% -5.1%
Income taxes -187 -345 -87 102 -859 -485 563
RESULT FOR THE
PERIOD
777 804 -76 2 255 960 352 -962
% 2.6% 2.5% -0.2% 6.8% 3.3% 1.1% -3.2%

COMMITMENTS AND CONTINGENT LIABILITIES

EUR thousand 30.9.2014 30.9.2013 31.12.2013
Own guarantees
Business mortgages of own debts 1 200 1 200 1 200
Commitments on behalf of subsidiaries
and group companies
Guarantees 68 31 31
Other own guarantees
Lease liabilities
Current lease liabilities 891 993 1 012
Lease liabilities maturing in 1–5 years 753 702 820
Total 1 643 1 695 1 831
Other rental liabilities
Current rental liabilities 3 647 3 792 4 001
Rental liabilities maturing in 1–5 years 5 861 2 839 3 738
Rental liabilities maturing later 1 848 0 0
Total 11 356 6 631 7 739
Other own contingent liabilities, total 13 036 8 326 9 570
Total commitments and contingent liabilities 14 267 9 563 10 801
RELATED PARTY TRANSACTIONS
EUR thousand 30.9.2014 30.9.2013 30.12.2013
Purchases of services 132 54 82

Basware Corporation and Softaforce Oy have an agreement related to outsourcing of procurement. The agreement is market-based.

FAIR VALUES OF FINANCIAL ASSETS AND LIABILITIES

EUR thousand 30.9.2014
Book value
30.9.2014
Fair value
30.9.2013
Book value
30.9.2013
Fair value
Financial assets
Available-for-sale financial assets 45 45 38 38
Non-current trade and other receivables 864 864 906 906
Current trade and other receivables 26 958 26 958 29 498 29 498
Cash and cash equivalents 60 156 60 156 15 124 15 124
Financial liabilities
Financial liabilities at fair value
through profit or loss
Interest rate derivatives -
not in hedge accounting (level 2) 17 17 14 14
Financial liabilities – financial liabilities valued at
amortized acquisition cost
Non-current
Loans from financial institutions, interest
bearing
1 667 1 667 5 000 5 000
Finance lease liabilities, interest-bearing 0 0 72 72
Current
Loans from financial institutions,
interest-bearing 3 333 3 333 3 333 3 333
Finance lease liabilities, interest-bearing 72 72 273 273
Trade payables and other liabilities 25 686 25 686 23 864 23 864

SEGMENT REPORTING

Basware Corporation reports one operating segment: Purchase to Pay, P2P. The reported segment is comprised of the entire Group, and the segment figures are consistent with the Group figures.

GEOGRAPHICAL INFORMATION

As geographic information Basware reports geographical areas Finland, Scandinavia, rest of Europe, and Other. Net sales are reported by the customer's location, and net sales and operating result are also reported by the location of the assets. In the annual financial statements, the geographical information of non-current assets is reported by the location of the assets.

Net sales by the location of customer

Net sales 7-9/ 7-9/ Change, 1-9/ 1-9/ Change, 1-12/
EUR thousand 2014 2013 % 2014 2013 % 2013
Finland 11 525 11 276 -11.5 35 254 35 912 -1.8 49 324
Scandinavia 5 981 5 789 3.3 19 297 18 780 2.8 25 928
Rest of Europe 8 982 8 320 8.0 27 323 25 366 7.7 34 453
Other 3 675 3 297 11.5 11 135 10 241 8.7 13 643
Group total 30 164 28 682 5.2 93 010 90 300 3.0 123 349

Geographical information by the location of assets

Net sales 7-9/ 7-9/ Change, 1-9/ 1-9/ Change, 1-12/
EUR thousand 2014 2013 % 2014 2013 % 2013
Finland 17 110 16 824 1.7 53 224 46 251 -21.9 64 570
Scandinavia 5 698 5 536 2.9 19 281 18 314 -27.4 25 351
Rest of Europe 8 337 8 990 -7.3 26 568 26 966 -35.1 36 768
Other 3 430 2 766 24.1 10 320 8 941 -23.4 11 899
Sales between areas -4 412 -5 433 107.6 -116 384 -10 173 7.1 -15 239
Group total 30 164 28 682 5.2 93 010 90 300 -30.4 123 349
Operating result 7-9/ 7-9/ Change, 1-9/ 1-9/ Change, 1-12/
EUR thousand 2014 2013 % 2014 2013 % 2013
Finland 1 106 2 212 -9.9 510 992 -48.6 887
Scandinavia 182 434 -58.0 1 056 1 387 -23.9 2 348
Rest of Europe 957 -454 177.4 2 178 -321 -778.4 326
Other 148 -188 -178.5 519 -408 -227.2 362
Operating result between areas -1 230 -143 760.0 -1 638 -450 264.1 -592
Group total 1 162 1 861 -37.6 2 624 1 201 118.5 3 331
Personnel 7-9/ 7-9/ Change, 1-9/ 1-9/ Change, 1-12/
(employed, on average) 2014 2013 % 2014 2013 % 2013
Finland 483 510 -5.3 476 510 -6.7 510
Scandinavia 134 130 3.3 135 131 2.8 131
Rest of Europe 282 257 9.6 293 262 11.8 265
India 490 510 -3.9 494 509 -2.9 506
Other 67 73 -8.7 66 74 -10.4 73
Group total 1 456 1 480 -1.6 1 464 1 487 -1.5 1 485

INFORMATION ON PRODUCTS AND SERVICES

The company reports revenue from products and services as follows: Network Services (e-invoicing solutions and services) and Solution Services (software solutions and services). In addition to this, the company reports revenue from products and services in tabulated format according to the breakdown of the previous reporting practice: License sales, Professional Services, Customer Support, and Automation Services.

Network services revenue is comprised of e-invoicing, paper invoice scanning services, printing service, catalog exchange, purchase message exchange, activation services, and alliance fees of e-invoicing services and financingrelated added value services.

Solution Services revenue is comprised of software revenue (SaaS revenue and license sales), software maintenance and extended customer support services (customer support), Professional Services, and start-up fees of SaaS services.

Net sales 7-9/ 7-9/ Change, 1-9/ 1-9/ Change, 1-12/
EUR thousand 2014 2013 % 2014 2013 % 2013
Network Services 8 010 6 559 22.1 24 108 20 422 18.0 27 829
Solution Services 22 154 22 125 0.1 68 903 69 878 -1.4 95 520
Group total 30 164 28 682 5.2 93 010 90 300 3.0 123 349
of which License Sales 2 789 3 037 -8.2 9 629 10 380 -7.2 14 617
Customer Support 11 066 10 891 1.6 33 104 32 503 1.8 43 512
Professional Services 6 216 6 487 -4.2 20 311 22 200 -8.5 30 069
Automation Services 10 093 8 267 22.1 29 966 25 217 18.8 35 151

GROUP KEY INDICATORS

EUR thousand 1-9/2014 1-9/2013 1-9/2012 1-12/2013
Net sales 93 010 90 300 83 272 123 349
Growth of net sales, % 3.0% 8.4% 7.4% 8.5%
EBITDA 7 918 6 504 10 051 10 383
% of net sales 8.5% 7.2% 12.1% 8.4%
Operating profit before IFRS3
amortization
3 642 1 895 7 095 4 256
% of net sales 3.9% 2.1% 8.5% 3.5%
Operating profit 2 624 1 201 5 381 3 331
Growth of operating profit, % 118.5% -77.7% -39.0% -59.9%
% of net sales 2.8% 1.3% 6.5% 2.7%
Result before tax 2 124 1 130 5 514 3 284
% of net sales 2.3% 1.3% 6.6% 2.7%
Result for the period 1 505 350 3 918 2 605
% of net sales 1.6% 0.4% 4.7% 2.1%
Return on equity, % 1.7% 0.5% 5.3% 2.6%
Return on investment, % 3.1% 2.3% 7.6% 3.9%
Interest-bearing liabilities 5 072 8 693 564 8 632
Liquid assets* 60 156 15 124 27 739 13 218
Gearing, % -39.3% -6.7% -27.5% -4.7%
Equity ratio, % 80.6% 73.1% 80.2% 77.1%
Total assets 173 739 131 968 123 281 127 043
Gross investments ** 3 872 19 458 17 419 20 733
% of net sales 4.2% 21.5% 20.9% 16.8%
Capital expenditure 608 960 990 1 470
% of net sales 0.7% 1.1% 1.2% 1.2%
Research and development costs 12 830 12 571 12 848 18 184
% of net sales 13.8% 13.9% 15.4% 14.7%
R&D personnel at end of period 330 356 362 370
Personnel on average during the
period
1 464 1 487 1 301 1 485
Personnel at end of period 1 480 1 476 1 388 1 472
Increase in personnel, % 0.3% 6.3% 28.6% 3.4%

*) Includes cash and cash equivalents

**) Includes acquisitions and capitalized R&D costs

Group Share Indicators

1-9/2014 1-9/2013 1-9/2012 1-12/2013
Earnings per share, basic 0.11 0.03 0.31 0.20
Earnings per share, diluted 0.11 0.03 0.31 0.20
Equity per share 9.90 7.46 7.56 7.62
Price per earnings (P/E) 369.94 796.91 73.74 123.45
Share price performance, share issue
adjusted
lowest price 23.50 18.70 16.70 16.75
highest price 41.00 23.10 24.00 25.60
average price 34.89 19.39 20.68 20.35
closing price 39.35 21.70 22.50 25.03
Share issue adjusted number of shares 30.9 14 221 229 12 931 229 12 931 229 12 931 229
Market capitalization at end of period 556 661 863 278 812 906 288 547 965 321 771 012
Share issue adjusted number of
traded shares 4 012 169 679 872 1 242 210 1 723 866
% of average number of shares 28.4% 5.3% 9.7% 13.4%
Number of shares
- average during the period* 14 146 294 12 848 521 12 841 083 12 848 540
- at end of the period 14 221 229 12 931 229 12 931 229 12 931 229
- average during the period, diluted 14 130 135 12 848 521 12 841 083 12 848 540

*Excluding treasury shares

SHARE AND SHAREHOLDERS

Basware Corporation's share capital totaled EUR 3 528 368.70 (EUR 3 528 368.70) at the end of the period and the number of shares was 14 221 229 (12 931 229).

The company's Annual General Meeting of February 14, 2014, authorized the Board of Directors of Basware to decide on the issue of new shares deviating from the shareholders' pre-emptive subscription rights. The company carried out a share issue of up to 1 290 000 new Basware shares to a limited number of international institutional investors in an accelerated book-built offering deviating from shareholders' pre-emptive subscription rights on September 4, 2014. The offered shares corresponded with approximately 9.98% of all Basware shares and votes before the share issue. The subscription price was set at EUR 33.50 per share, amounting to total proceeds of approximately EUR 43.2 million before commissions and expenses. The 1 290 000 shares issued were registered with the Finnish Trade Register on September 11, 2014.

Shareholders

Basware had 13 815 (13 840) shareholders at the end of the period, including nominee-registered holdings (11). Nominee-registered holdings accounted for 19.1 percent (11.8%) of the total number of shares.

Basware Corporation holds 74 803 (82 708) of its own shares, corresponding to approximately 0.6 percent (0.6%) of the total number of shares.

Additional information on shareholdings of the Executive Team and Board of Directors and major shareholders is available on the company's investor site athttp://www.basware.com/investors.

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