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Kahoot! ASA

Earnings Release Nov 3, 2022

3641_rns_2022-11-03_3e6aba9d-0078-4ce8-b854-83301ad4e322.pdf

Earnings Release

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Q3 2022 Report

1

Kahoot! Group

Kahoot! Group Reports Third Quarter 2022 Financial Results

OSLO, 3 November 2022 – Kahoot! ASA, (KAHOT) today announced financial results for its fiscal quarter ended 30 September 2022

  • Invoiced revenue \$53.9m, up 94% YoY, Annual Recurring Revenues \$149m, up 20% YoY
  • Adjusted EBITDA of \$8.0m, up 35% YoY, adjusted cash flow from operations of \$16.1m, up 117% YoY
  • Net 40K increase in paid subscriptions, totaling 1,250K paid subscriptions, up 23% YoY
  • Professional subscriptions growth; Kahoot! at Work paid subscriptions 550K, up 26% YoY, Kahoot! at School paid subscriptions 425K, up 27% YoY

"I'm pleased to see we delivered well in the third quarter against our targets and the changing macro environment. Our solid commercial performance continued with double digit growth across all our customer categories, all-time high adjusted EBITDA, and our scalable operating platform delivering a strong growing operational cash flow.

We managed the high-season back-to-school volumes on a consistent quarter-over-quarter operating cost, demonstrating the leverage in our scalable business model, and increasingly effective unit economics and profitable growth. Marking a year since inclusion into Kahoot!, we also celebrate Clever progressing well against both strategic and financial ambitions. Equally important, the quarter saw us develop a powerful lineup of new offerings and solutions, that will support continued growth into 2023 and beyond.

Amidst more volatility in global markets, our multiple growth levers, including our unique product suite, diverse customer segments and scalable platform, provides resilience, and lays a healthy foundation for continued expansion in the quarters to come.

As the transition to digital learning in school, work and home continues, Kahoot!'s commitment to constant product innovation will prove to be the ultimate differentiator for sustainable and durable commercial success. We remain focused on executing our platform strategy by disciplined investments in our products and technology, leveraging our broad user base, strength of our partner ecosystem and global love brand, to drive growth and monetization."

Eilert Hanoa, CEO

Third Quarter 2022 - Financial and Operational Highlights

  • Invoiced revenue (billings) was \$53.9 million in the third quarter, up 94% YoY, including Clever, which contributed \$29 million. Excluding Clever, invoiced revenue in the third quarter grew \$2.8 million YoY to \$24.9 million, up 13% YoY. Invoiced revenue for the third quarter was impacted by significant stronger USD compared to previous quarters. Approx. 15% of total invoiced revenue for the quarter were in other currencies than USD.
  • For the nine months 2022, invoiced revenue grew \$57.6 million YoY to \$125.1 million, up 85%. In the third quarter, the U.S. and Canada as the largest region represented 76% of the Kahoot! Group's invoiced revenue (including Clever).
  • Total revenue and other operating income of \$36.6 million, up 55% YoY. For the nine

months 2022, total revenue and other operating income grew \$48.8 million YoY to \$107.0 million, up 84%. The strengthening of the USD in the third quarter impacted the nominal revenue amount in the quarter.

  • Annual Recurring Revenue ("ARR") of \$149 million, up 20% YoY. Clever contributed to approx. \$54 million.
  • Total operating expenses (excluding share-based compensation expenses and related payroll taxes) was \$28.5 million in the third quarter, which is in line with the second quarter measured on stable currency exchange rates.
  • Adjusted EBITDA (excluding share-based compensation expenses and related payroll taxes, acquisition related expenses and listing cost) of \$8.0 million, up 35% YoY. For the nine months 2022, adjusted EBITDA grew \$6.8 million YoY to \$20.6 million, up 50%.
  • Cash flow from operations (excluding payment of listing and acquisition cost, and cash effects related to share-based compensation) of \$16.1 million for the third quarter, up 117% YoY, and \$25.4 million for the nine months 2022, up 43% YoY.
  • Cash and cash equivalents as of 30 September 2022, totaled \$86.8 million. The Group has no interest-bearing debt.
  • Total number of paid subscriptions reached 1,250,000 across all services, up 23% YoY, representing an organic increase of 40,000 from the previous quarter, with approx. 20,000 on the Kahoot! platform. At the end of the third quarter, Kahoot! at Work reached 550,000 paid subscriptions, Kahoot! at School reached 425,000 paid subscriptions and Kahoot! at Home and Study reached 275,000 paid subscriptions.
  • Active accounts on the Kahoot! platform (over the last twelve months) were 26.7 million, with approx. 282 million hosted sessions, and a total of approx. 1.8 billion participants (non-unique) globally.

"The third quarter displays key attributes of the Kahoot! Group business model - and we are pleased to see good performance against a strong comparison with peak pandemic in the latter part of last year. The quarter represents our 12th successive quarter of positive operating cash flow, and due to effective unit economics and a highly scalable platform we delivered a record-high \$16 million in cash flow from operations, as well as continued strong gross margin of 95% and an all-time high adjusted EBITDA of \$8 million and 22% margin.

A core strength for Kahoot! is the stamina to maintain momentum and constant development through major shifts in market conditions over time, delivering sustainable and profitable growth. We are confident our operating framework and cost base has the potential to yield even stronger efficiency and remain committed to continue nimble operations in the quarters to come. As we prepare for 2023 a key priority is to leverage our flexible set-up and organizational resources to deliver even better commercial results."

  • Ken Østreng, CFO

Alternative Performance Measures

In order to enhance the understanding of the Kahoot! Group's performance, the Group presents certain measures and ratios considered as alternative performance measures (APMs) as defined by the European Securities and Markets Authority, and these should not be viewed as substitutes for any IFRS financial measures. The APMs includes Invoiced Revenue, Monthly Recurring Revenue (MRR), Annual Recurring Revenue (ARR), EBITDA, adjusted EBITDA, adjusted cash flow from operations and equity ratio. These APMs are presented as the Group considers them to be important supplemental measures to understand the overall picture of revenue and profit generation in the Group's operating activities.

USD in millions Q3 2022 Q3 2021 YoY YTD 2022 YTD 2021 YOY FY 2021 °
Total revenue and other operating income 36.6 23.7 55 % 107.0 58.2 84 de 91.3
Cost of sales " 1.7 1.3 5.1 4 4 7.0
Employee benefit expenses 4 15.6 8.7 46.0 21.4 35.2
Other operating expenses 3 11.2 7.6 35.3 18.7 29.7
Total operating expenses 28.5 17.7 61 96 86.4 44.5 ਰੇਖੇ ਕੇਂਦੇ 72.0
Adjusted EBITDA 8.0 6.0 35 % 20.6 13.8 50 % 19.3
Share based compensation expenses * 7.5 28 17.7 6.7 155
Payroll tax share based compensation 0.7 14 (3.8) (4.5) (7.6)
Acquisition transaction and listing cost 3.3 0.2 6.3 6.6
EBITDA (0.2) (1.6) 6.6 5.3 4.7
Invoiced revenue 53.9 27.8 ਰੇਜੇ ਕੋर 125.1 675 85
તેર
107.2
ARR end of period 149.0 124.0 20 % 149.0 124.0 20 % 133.0
Adjusted EBITDA margin 22.0 % 25.2 % 19.3 % 23.7 % 21.1 %
Cash flow from operating activities 16.1 7.4 11796 25.4 17.8 43 નેર 31.3
Cash and cash equivalents end of period 86.8 206.4 86.8 206.4 107.8

1 Cost of sales are third-party sales and distribution cost.

2 Employee benefit expenses include regular operational payroll and employee related benefit expenses. Calculated share-based payment expenses and related payroll taxes for the Group's share option program are not included.

3 Other operating expenses not including acquisition-related expenses and listing cost preparations.

4 Share based compensation expenses increase based on framework authorized by the AGM 27 May 2022

5 Q3 2022 adjusted for \$0.1 million cash outflow for expenses to, social security cost on share-based payments

6 Includes Clever from 1 September 2021.

Description of alternative performance measures:

  • Invoiced Revenue is defined as the amount invoiced to customers in the relevant period.
  • Monthly Recurring Revenue (MRR) is defined as the revenue the Group expects to receive on a monthly basis from customers.
  • Annual Recurring Revenue or (ARR) is defined as MRR for the applicable month multiplied by twelve.
  • EBITDA is defined as the profit/(loss) for the year before net financial income (expenses), income tax, depreciation, and amortization.
  • Adjusted EBITDA is defined as EBITDA adjusted for special operating items. Special operating items are material expenses and other material transactions of either a non-recurring nature or special in nature compared to ordinary operational income or expenses and include adjustments for share-based compensation expenses and related payroll taxes, acquisition-related expenses, and listing cost preparations.
  • Adjusted cash flow from operating activities is defined as cash flow from operating activities adjusted for cash outflow for acquisition and listing cost and cash effects related to share-based payment.
  • Equity ratio is defined as total equity divided by total assets.

Financial Review

  • Total revenue and other operating income of \$36.6 million for the third quarter 2022, compared to \$23.7 million for the third quarter 2021, up 55% YoY. The increase of \$12.9 million was driven by growth of paid subscriptions for the Group's products and contribution from acquired entities. For the nine months 2022, total revenue and other operating income amounted to \$107.0 million, up from \$58.2 million for the nine months 2021, representing 84% YoY growth.
  • Employee benefit expenses include regular operational payroll and employee related benefit expenses, and in addition, calculated share-based payment expenses and related payroll taxes for the Group's share option and RSU program.
    • o Total employee benefit expenses amounted to \$23.8 million for the third quarter 2022 whereof calculated share-based payment expenses and related payroll taxes for the Group's share option and RSU program accounted for \$8.2 million. For the corresponding quarter in 2021, total employee benefit expenses amounted to \$12.9 million, whereof calculated share-based payment expenses and related payroll taxes for the Group's share option program accounted for \$4.2 million.
    • o The operational payroll and employee related benefit expenses (excluding calculated share-based payment expenses and related payroll taxes) were \$15.6 million in the third quarter 2022 compared to \$8.7 million in the third quarter 2021. The increase of \$6.9 million is attributable to increased number of employees through acquired companies as Clever was consolidated from 1 September 2021 and organic growth.
    • o For the nine months 2022, the operational payroll and employee related benefit expenses (excluding calculated share-based payment expenses and related payroll taxes) were \$46.0 million compared to \$21.4 million for the corresponding period of 2021.
    • o Number of full-time employee equivalents were 459 by the end the third quarter of 2022 compared to 415 by the end of the third quarter 2021.
  • EBITDA amounted to -\$0.2 million for the third quarter 2022 compared to -\$1.6 million for the third quarter 2021.
  • Adjusted EBITDA (adjusted for share-based compensation expenses and related payroll taxes, acquisition-related expenses and listing cost preparations) was \$8.0 million for the third quarter 2022, up 35% YoY. For the nine months 2022, adjusted EBITDA was \$20.6 million, up 50% YoY.
  • Depreciation and amortization expenses amounted to \$3.9 million for the third quarter 2022 compared to \$2.8 million for the third quarter 2021. The increase of \$1.1 million is due to amortization of intangible assets from the acquisition of Clever with effect from 1 September 2021. For the nine months 2022, depreciation and amortization expenses were \$11.7 million compared to \$6.5 million for the corresponding period of 2021.
  • Net financial expenses amounted to \$3.6 million for the third quarter 2022, compared to net financial income of \$1.8 million for the corresponding quarter 2021. The net financial expenses for the third quarter 2022 is mainly due to calculated unrealized foreign exchange effects on intercompany balances within the Group companies caused by the strengthening of USD by 9% vs NOK at the end of Q3 compared to the end of Q2 2022.
  • The \$0.4 million positive effect from income tax for the third quarter 2022 is due to tax effect on amortization of intangible assets. The positive effect from income tax for the nine months of 2022 was \$1.4 million.
  • During the nine months of 2022, total assets decreased by \$40.8 million to \$755.3 million compared to total assets of \$796.1 million by 31 December 2021. The decrease is primarily related to amortization and foreign exchange currency effects relating to intangible assets from acquisitions and settlement of contingent and deferred consideration liabilities arising from prior year's acquisitions. Current assets were \$113.4 million by the end of the third quarter 2022 whereof cash and cash equivalents represented \$86.8 million.
  • Total liabilities decreased during the nine months of 2022 by \$42.6 million to \$172.0 million compared to total liabilities of \$ 214.6 million by 31 December 2021. The decrease is primarily related to settlement of contingent and deferred consideration liabilities arising from prior year's acquisitions. Per the end of the third quarter 2022, deferred tax liabilities represent \$44.0 million and contract liabilities (deferred revenue) \$73.9 million. Deferred and contingent consideration for acquisitions amounts to \$35.9 million (whereof \$9.4 million are non-current) to be settled in combination of approx. 22% shares and 78% cash.
  • Equity ratio per the end of the third quarter 2022 was 77% compared to 73% by the end of 2021.
  • Cash flow from operations for the third quarter 2022 was \$16.0 million compared to \$12.1 million for the third quarter 2021 (the third quarter 2021 included \$6.5 million cash inflow held for employee withholding tax to be paid in the following quarter for exercised employee share options).
  • Adjusted cash flow from operations was \$16.1 million for the third quarter 2022 and \$25.4 million for the nine months of 2022. For the corresponding periods in 2021 adjusted cash flow from operations amounted to \$7.4 million and \$17.8 million respectively.
  • Cash flow from investing activities amounted to -\$3.6 million in the third quarter 2022 and -\$40.5 million for the nine months of 2022 mainly due to payment for deferred and contingent consideration for prior years acquisitions.
  • Cash flow from financing activities of -\$0.5 million for the third quarter and -\$1.0 million for the nine months of 2022 due to payments of lease liabilities.

Third Quarter 2022 - Strategic and Business Highlights

Demand across our customer categories, including Clever, remained solid in the third quarter, with the back to school season progressing broadly in line with our expectations. As noted in our second quarter report, we continued to see normalization in free social use of the Kahoot! platform, particularly in single-player usage vs live multiplayer sessions, compared to last year's pandemic-induced levels. More importantly, we continue to see commercial momentum driven by growth in engagement, conversion and sales to professional users, especially corporations.

During the third quarter, we continued our longer track record of adding quarterly net new subscriptions, with minimal customer acquisition cost due to our viral model. Professional subscriptions grew organically 26% year over year, which is a solid performance. In the third quarter, net revenue retention among our top 50 key corporate and school/district accounts remained at 125% in the last twelve months. Our sales pipeline for larger team and organization deals is also strong and growing steadily, providing us with a solid foundation for growth in the coming quarters and beyond, as we look to expand within organizations through our product led growth strategy.

In our third quarter only approx 2.5% of our active users were paid subscribers, hence the commercial potential in Kahoot!'s vast user-base remains very significant. With our large user ecosystem, we have a considerable opportunity to further convert from free to premium subscriptions.

After significant investments into our product suite, we are increasingly running a highly diversified business, with potential to grow across K12 and higher-ed in school, across the corporate and enterprise sector, for personal usage at home, as well as in the emerging area of content. Different user segments represent different commercial potential. Hence, we are focused on adjusting our business models for each area to better yield commercial return.

Looking ahead, we remain focused on executing our multi product roadmap and leveraging our scalable business model to drive profitable growth in the coming quarters. This includes Marketplace, which represents a large untapped monetization opportunity on our platform. While we recognize that there are near term macro related uncertainties, our scalable and lean business model provides us with the resilience, flexibility, and the ability to adjust to a changing environment, while maintaining solid performance that enable us to continue to invest in our long-term strategy.

Digital learning continues to grow and is only becoming more important. The replatforming of education and learning in both work, school and home is set to continue over the longhaul, and the market for learning and audience engagement will continue to develop as global application of digital learning tools increase at pace, across industries and geographies.

  • Kahoot! at Work added approx. net 20,000 new paid subscriptions, reaching 550,000 this quarter, with growth driven by higher individual and team plans across Kahoot360, Actimo and Motimate. Continuous improvement of the offerings for all use cases including interactive presentations, courses and self-study based on customer feedback and use cases, including new integration for live sharing with Google Meet. Motimate was selected by NRK as their corporate learning platform for 3,400 employees.
  • Kahoot! at School added approx. net 15,000 new paid subscriptions, reaching 425,000 this quarter, with continued strong growth in Kahoot! EDU institutional license agreements as well as educator upgrades. In addition to the new student-paced game modes (already played by over 5 million educators and learners), Kahoot! began rolling out student passes which empower students to create kahoots on their own, as well as learn independently with the suite of Kahoot! learning apps. As one of the first digital learning platforms, we launched the Kahoot! add-on for Google Classroom, making it possible for millions of educators and learners around the world to discover, create, assign and host interactive learning sessions directly from Google Classroom. Lastly alongside Clever, Kahoot! rose to #3 on Learn Platform's EdTech Top 40 Fall 2022 Report and #4 on the Lightspeed System's 2022 Edtech App Report of most used edtech products.
  • Clever delivered strong during the important back to school season driven by growth in network, usage and new app partners. Clever added several new paid app partners during the third quarter, resulting in a total of 550+ paid app partners and 850+ overall on the platform. New value enhancing feature releases on the platform included new

self-service capabilities for schools and new ways for teachers to share their personalized digital classrooms with each other. Clever was recognized as #6 on Learn Platform's EdTech Top 40 Fall 2022 Report, and #3 on the Lightspeed System's 2022 Edtech App Report of most used edtech products. Clever also launched its service in Canada, which is the first new market in Clever's internationalization expansion.

  • Kahoot! at Home & Study added approx. net 5,000 new paid subscriptions, reaching 275,000 this quarter, from social users, students, parents and their children. Kahoot! added Korean to its growing list of languages supported in the product and with localized content. In the last 12 months over 20 million users have selected a new language as their default. The new school year also marked the beginning of the Smart Study campaign which included the introduction of new advanced study modes available with upgrades to Kahoot!+ Study and special offers on the top tier Kahoot!+ Study Max plan. Also updated for back to school
  • Kahoot! Academy continued to engage tens of millions of users every month with unique and ready to use content from premium partners like NASA, World Health Organization (WHO), Disney and Marvel. During back to school, Kahoot! Marketplace was gradually released to teachers globally, including creation tools and continued improved discover tools, with solid feedback . and has shown great potential during the first months of the early release. During the third quarter we launched the 'Future engineers' partnership with Amazon, a childhood-to-career computer science education program, offering unique content through Kahoot! Academy to discover how computer science and people work together to power the Amazon delivery system.

Business Areas

Kahoot! at Work

Used in 97% of Fortune 500 companies, Kahoot! at Work's offerings help customers engage employees and build company culture by delivering unique training and communication experiences, across entire organizations. Kahoot! 360 is a powerful audience engagement offering, including Kahoot!'s bespoke enterprise offering, Kahoot! 360 Spirit, while Motimate is a complete, modern training solution and Actimo is an employee engagement app with particular focus on non-desk workers. Kahoot! at Work occupies a bespoke space at the intersection of employee engagement, corporate learning, training and culture building. The Kahoot! at Work business area stands optimally positioned to respond to multiple workplace scenarios we have seen evolve thanks to a diverse portfolio of solutions and plans that deliver the elements to support thriving corporate cultures now, and in the future of work.

Kahoot! at School

Educators across the world make learning awesome with Kahoot! by tapping into the vast, inherent potential for playful education experiences to unlock every student's learning potential. Kahoot! offerings are used by millions of teachers, hundreds of millions of students and thousands of schools, campuses, universities and districts. Kahoot!'s EDU offering is empowering teachers with a variation of interactive teaching and assessment tools, and features such as Team mode - designed to increase collaboration skills through in-class and virtual learning settings, with Courses bolstering the already considerable opportunities to maximize student engagement though diverse content formats. DragonBox offers school children, families and all learners engaging ways to learn math while Whiteboard empowers teachers to engage students in class and virtually with an interactive whiteboard tool for instant sharing and feedback.

Clever

Born of the desire to save valuable time in the classroom and afford more space for innovative teaching and learning, Clever is a single sign-on portal for teachers and students, and one of the most widely used digital learning platforms with 70% of all U.S. K-12 Schools, and approx. 24m monthly active students and 1.4m monthly active teachers using the platform. The ongoing focus for Clever is to continue building on and scaling its vast network by providing solutions for both schools and edtech app partners that create a digital classroom to love. Clever and Kahoot! continue to extract synergies across K-12 schools in the U.S. and to realize the vast potential for Clever to leverage Kahoot!'s global viral footprint to deliver its platform to educators globally.

Kahoot! at Home & Study

Spearheaded by the Kahoot!+ offering, encompassing award-winning Kahoot! DragonBox and Poio apps, as well as language learning app, Drops, Kahoot!'s ad-free platform and apps enables families, students and children to connect and learn in an engaging way at home, either through self-study or family fun. Over 10m are using Kahoot! at Home with over 100 million games played by families. Kahoot! at Home also offers Kahoot!+ Study and Kahoot! Kids. The former seeks to make study more fun, impactful and effective, leveraging Kahoot!'s position as a trusted learning tool for hundreds of millions of participating students, while the latter expands Kahoot!'s demographic relevance with a bespoke, pedagogically robust product.

Kahoot! Academy

Kahoot! Academy is a global content platform, community and marketplace which enables anyone to access premium learning content and high-quality learning resources produced by verified publishers and content creators. With Kahoot! marketplace, creators from all over the world can offer their learning resources for sale directly on the Kahoot! platform, either through one-time purchases or through Kahoot!+ AccessPass, Kahoot!'s first content subscription service. By growing its global digital marketplace, Kahoot!'s platform opens itself up to be harnessed by the burgeoning global creator community to monetize their content and expertise, as well as provide a unique offering for those searching for high-quality, readyto-use learning resources. Made possible by the singular viral growth and scale of the Kahoot! brand and platform, these developments serve to strategically position Kahoot! to reach a captive and vast global market of educators and learners.

Full Year 2022 Outlook

The revised guidance for the remainder of 2022 reflects the current macro conditions.

For the fourth quarter 2022, invoiced revenue is expected in the range between \$50-55m, representing 26-38% YoY growth, with solid cash flow from operations.

For the full year, the updated guidance includes invoiced revenues in the range of \$175-180m with recognized revenues of ~\$147m and adjusted cash flow from operations exceeding \$40m.

Kahoot! Group Ambitions

The Kahoot! Group's ambition is to exceed \$500m in invoiced revenues in 2025, representing approx. 40% annual invoiced revenue growth, whereof approx. 1/3 from Kahoot! at Work, 1/3 from Kahoot! at School including Clever, and 1/3 from Kahoot! at Home & Study including Kahoot! Academy Marketplace.

The operational cost base is over the period expected to be converged to approx. 60% of invoiced revenue which indicates approx. 40% cash conversion of invoiced revenue in 2025. The financial ambitions outlined do not depend on any material acquisitions in the period.

As previously communicated the Company is exploring the opportunity for a secondary listing. After concluding its initial assessment, the Company has decided that it will continue to explore preparations for a potential secondary listing in the U.S. The Company will update the market in line with applicable regulatory requirements.

The information contained in this report has not been audited and may be subject to change.

Please see Kahoot! News on kahoot.com/news to stay up to date on company news and updates.

For further information, please contact:

Eilert Hanoa, CEO Phone: +47 928 32 905 Email: [email protected]

Ken Østreng, CFO Phone: +47 911 51 686 Email: [email protected]

About Kahoot!

Kahoot! is on a mission to make learning awesome! We want to empower everyone, including children, students, and employees to unlock their full learning potential. Our learning platform makes it easy for any individual or corporation to create, share, and host learning sessions that drive compelling engagement. Launched in 2013, Kahoot!'s vision is to build the leading learning platform in the world. Since launch, Kahoot! has hosted hundreds of millions of learning sessions with over 8 billion participants (non-unique) in more than 200 countries and regions. The Kahoot! Group includes Clever, the leading US K-12 EdTech learning platform, together with the learning apps DragonBox, Poio, Drops, Actimo, Motimate, and Whiteboard.fi. The Kahoot! Group is headquartered in Oslo, Norway with offices in the US, the UK, France, Finland, Estonia, Denmark, Spain and Poland. Kahoot! is listed on the Oslo Stock Exchange under the ticker KAHOT. Let's play!

Kahoot! Group paid subscription development

(Numbers in thousands) Q1'20 Q2'20 Q3'20 Q4'20 Q1'21 Q2'21 Q3'21 Q4'21 Q1'22 Q2'22 Q3'22
Paid subscriptions * 202 270 360 675 760 760 933 1,015 1,110 1,170 1,210 1,250
Work 83
School 91 425
Home & Study 28

1 Including acquired units from time of acquisition. Actimo were included with 125K in Q4 2020, Drops with 100K in Q4 2020, Whiteboard with 7K in Q1 2021 and Motimate with 130K in Q2 2021.

Kahoot! platform usage development

Overview of active accounts, hosted sessions, and participants (non-unique) on the Kahoot! platform 2 last twelve months per end of quarter.

Work 3

(LTM numbers in millions) Q1'20 02'20 03'20 04'20 Q1'21 02'21 03'21 Q4'21 Q1'22 02'22 Q3'22
Active accounts 0.3 0.4 0.5 0.5 0.6 0.5 0.6 0.7 0.8 0.8 0.9
Hosted sessions 2.7 2.7 3.1 3.9 4.6 4.6 4.9 5.8 6.4 6.4 6.4
Participants 18.8 20.5 23.1 27.8 31.5 32.3 35.1 43.4 47.8 47.7 46.8
YoY change in millions
Active accounts 0.0 0.0 0.1 0.1 0.2 0.1 0.1 0.2 0.3 03 0.3
Hosted sessions -0.1 -0.1 0.5 1.2 19 19 18 19 1.8 18 1.4
Participants -0.9 1.1 4.2 93 12.7 11.8 12.0 15.6 16.3 15.5 11.7

School 3

(LTM numbers in millions) Q1'20 Q2'20 Q3'20 Q4'20 Q1'21 02'21 03'21 Q4'21 Q1'22 02'22 Q3'22
Active accounts 6.0 6.4 6.9 7.6 8.3 8.7 9.1 9.3 9.3 8.8 8.7
Hosted sessions 79.0 68.7 76.9 ਰੇਖੋ ਤੇ 112 3 129.6 134.0 131.4 125.9 119.7 116.8
Participants 877.2 8119 879.9 1,005.5 1,134.9 1,341.2 1,381.5 1,406.6 1,372.3 1,321.3 1,300.4
YoY change in millions
Active accounts 1.1 1.3 15 19 2.3 23 22 1.7 0.9 0.1 -0.4
Hosted sessions 7.9 -5.8 0.7 16.8 33.3 60.9 57.2 37.1 13.6 -10.0 -17.3
Participants 129.3 36.6 93.8 180.6 257.7 529.3 501.6 401.1 237.4 -198 -81.1

Home & Study 3

(LTM numbers in millions) Q1'20 Q2'20 03'20 - - Q4'20 Q1'21 02'21 Q3'21 Q4'21 Q1'22 02'22 Q3"22
Active accounts 10.4 13.5 14.2 16.7 19.3 19.7 20.6 20.9 19.8 18.4 17.2
Hosted sessions 135.9 138.8 143.8 152.2 162.0 169.3 175.3 173.2 164.7 162.0 158.7
Participants 408.8 412.7 436.1 458.9 452.9 481.1 510.5 526.5 496.3 474.8 452.7
YoY change in millions
Active accounts 2.2 4.8 5.1 7.0 / 89 6.3 6.5 4.2 0.6 -1.4 -3.4
Hosted sessions 27.3 193 194 21.5 26.1 30.4 31.5 21.0 27 -7.3 -16.6
Participants 119.0 98.5 115.1 114.3 44.1 68.4 74.4 67.5 43.4 / -6.4 -57.7

2 All user data from the Kahoot! platform not including other services in the Kahoot! Group.

3 Category is based on account registration data.

Region

(LTM numbers in millions) 01'20 Q2'20 Q3.20 Q4'20 Q1'21 Q2'21 03'21 Q4'21 01 22 Q2'22 Q3'22
Active accounts 16.8 20.3 21.5 24.8 28.2 29.0 30.3 30.9 29.9 28.0 26.7
USA and Canada 8.6 ਰੇ 5 ale 11.2 12.2 12.8 13.1 13.4 12.7 11.6 11.2
Europe 5.1 6.5 6.7 74 8.9 8.8 ਰੇ ਤੇ 9.8 9.6 ਰੇ ਪੈ 9.3
Asia Pacific 1.6 2.1 24 2.6 2.8 27 3.2 3.3 3.3 3.3 29
Latin America 0.9 14 1.8 24 2.9 3.2 3.2 3.1 2.9 2.5 2.2
Africa, Middle East, India 0.5 0.8 0.9 1.2 1.4 1.4 14 1.4 1.3 1.2 1.1
Hosted sessions 217.6 210.2 223.8 250.5 278.9 303.5 314.2 310.5 297.1 288.1 281.8
USA and Canada 110.3 97.8 101.8 115.6 129.3 146.3 149.1 142.0 131.9 123.6 120.7
Europe 64 5 64.3 66.2 719 80.3 84 5 88.4 91.7 90.8 93.5 96.8
Asia Pacific 22.0 23.3 24.6 25.5 26.4 26.8 30.7 32.6 33.2 33.3 30.3
Latin America 12.7 14.7 18.6 22.6 26.6 29.7 29.7 28.8 26.4 23.6 21.6
Africa, Middle East, India 8.0 10.0 125 14.8 16.4 16.2 16.3 15.4 14.8 14.1 12.4
Participants (non-unique) 1,305 1,245 1,339 1,492 1.619 1,855 1,927 1,976 1,916 1,844 1,800
USA and Canada 742 655 683 760 818 973 1,005 1,012 ਰੇਦਰੇ ਰੇਹਰੇ 883
Europe 344 347 360 392 473 472 ਧਰਤ 525 519 526 537
Asia Pacific 126 128 143 152 160 171 191 207 211 213 201
Latin America ਦਰੇ 73 ਰੇਰੇ 124 148 168 168 164 152 134 123
Africa. Middle East. India 34 42 54 65 ਦਰੇ 70 70 68 66 62 55

Financial statements

1. Condensed consolidated interim statement of profit or loss

USD in thousands Note Q3 2022 Q3 2021 YTD 2022 YTD 2021 FY 2021
Revenue from contracts with customers 2 36,553 23,650 106,650 57,994 91,016
Other operating income 2 349 249 249
Total revenue and other operating income 36,553 23,650 106,999 58,243 91,265
Cost of sales 1,663 1,348 5,101 4,400 7,029
Employee benefit expenses 23,811 12,928 59,851 23,587 43,235
Other operating expenses 11,229 10,940 35,472 24,985 36,351
Operating profit/(loss) before deprec. and amortiz. (EBITDA) (150) (1,566) 6,575 5,271 4,650
Amortization of intangible assets 3,341 2,433 10,234 5,602 8,848
Depreciation 530 364 1,443 892 1,357
Operating profit/(loss) (EBIT) (4,021) (4,363) (5,102) (1,223) (5,555)
Financial income 227 173 351 498 432
Financial expenses (107) (47) (386) (142) (205)
Net change in fair value of financial instruments (326) 3,031 3,733 1,710 2,594
Net foreign exchange gains (losses) (3,408) (1,332) (9,159) (1,622) (984)
Net financial income (expenses) (3,614) 1,825 (5,461) ਪੰਧੇ ਪੰਜਾਬ 1,837
Profit/(loss) before income tax (7,635) (2,538) (10,563) (779) (3,718)
Income tax (446) (473) (1,383) (1,067) (1,838)
Profit/(loss) for the period (7,189) (2,065) (9,180) 288 (1,880)
Profit/(loss) for the period attributable to:
Equity holders of Kahoot! ASA (7,189) (2,065) (9,180) 238 (1,880)
Earnings per share in USD
Basic earnings per share (0.01) (0.00) (0.02) 0.00 (0.00)
Diluted earnings per share (0.01) (0.00) (0.02) 0.00 (0.00)

Condensed consolidated interim statement of comprehensive income or loss

FY 2021
(7,189) (2,065) (9,180) 283 (1,880)
(5,263) (3,474) (11,943) (7,154) (8,751)
(12,452) (5,539) (21,123) (6,866) (10,631)
(12,452) (5,539) (21,123) (6,866) (10,631)
Q3 2022 Q3 2021 YTD 2022 YTD 2021

2. Condensed consolidated interim balance sheet

USD in thousands Note 30.09.2022 31.12.2021
ASSETS
Goodwill 479,047 494.430
Intangible assets 157,687 173,284
Property, plant and equipment 925 633
Right-of-use assets 4,253 2,928
Total non-current assets 641,912 671,275
Trade receivables 22,440 11,764
Other current assets 4,084 5,304
Cash and cash equivalents 86,831 107,765
Total current assets 113,355 124,833
TOTAL ASSETS 755,267 796,108
EQUITY AND LIABILITIES
Share capital 3 5,737 5,707
Share premium 661,947 651,581
Share-based payments reserves 29,430 16,963
Foreign currency translation reserves (22,671) (10,728)
Accumulated deficit (91,188) (82,008)
Total equity 583,255 581,515
Lease liabilities 2,895 2,044
Deferred tax liability 43,950 46,288
Other non-current liabilities 9,623 40,565
Total non-current liabilities 56,468 88,897
Lease liabilities 1,552 1,007
Current tax liabilities 38 4
Trade payables 4,656 5,359
Contract liabilities (deferred revenue) 73,887 60,772
Other current liabilities 35,411 58,554
Total current liabilities 115,544 125,696
Total liabilities 172,012 214,593
TOTAL EQUITY AND LIABILITIES 755,267 796,108

3. Condensed consolidated interim statement of changes in equity

Foreign
Share-based currency
Share Share payment translation Accumulated Total
USD in thousands capital premium reserves reserves deficit equity
Balance at 1 January 2021 5,228 357,383 5.542 (1,977) (80,128) 286,048
Profit/(loss) for the period (1,880) (1,880)
Currency translation differences (8,751) (8,751)
Total comprehensive income/(loss) for the period (8,751) (1,880) (10,631)
Issuance of shares 479 302,700 303,179
Transaction costs on equity issues (8,502) (8,502)
Share option program 11,421 11,421
Balance at 31 December 2021 5,707 651,581 16,963 (10,728) (82,008) 581,515
Profit/(loss) for the period (9,180) (9,180)
Currency translation differences (11,943) (11,943)
Total comprehensive income/(loss) for the period (11,943) (9,180) (21,123)
Issuance of shares 30 10.413 10,443
Transaction costs on equity issues (47) (47)
Share option program 12,467 12,467
Balance at 30 September 2022 5,737 661,947 29,430 (22,671) (91,188) 583,255
USD in thousands Share
capital
Share
premium
Share-based
payment
reserves
Foreign
currency
reserves
translation Accumulated
deficit
Total
equity
Balance at 1 January 2021 5,228 357,383 5,542 (1,977) (80,128) 286,048
Profit/(loss) for the period 288 288
Currency translation differences (7,154) (7,154)
Total comprehensive income/(loss) for the period (7,154) 288 (6,866)
ssuance of shares 441 278,230 278,671
Transaction costs on equity issues (8,387) (8,387)
Share option program 6,779 6,779
Balance at 30 September 2021 5,669 627,226 12,321 (9,131) (79,840) 556,245

4. Condensed consolidated interim statement of cash flows

USD in thousands Q3 2022 Q3 2021 YTD 2022 YTD 2021 FY 2021
Cash flows from operating activities
Profit/(loss) before income tax (7,635) (2,538) (10,563) (779) (3,718)
Adjustments for
Depreciation and amortization 3,871 2,797 11,677 6,494 10,205
Share-based payments expense 6,265 2,870 12,467 6,779 11,421
Change in trade receivables (8,027) (270) (11,399) (2,221) (781)
Change in contract liabilities 15,275 3,687 14,887 8,972 15,757
Change in trade payables (287) 258 (533) 1,283 2,752
Change in other current assets and other liabilities 6,416 5,151 8,107 53 (14,965)
Taxes paid (13) (6) (13) (6) (6)
Interest received 227 173 351 488 432
Financial expenses (107) (47) (386) (142) (205)
Net cash flow from operating activities 15,985 12,075 24,595 20,931 20,892
Cash flows from investing activities
Payment for acquisition of subsidiary, net of cash acquired + (3,196) (245,185) (39,017) (264,575) (364,145)
Payment for intangible assets (129) (561) (710) (561) (562)
Payment for property, plant and equipment (239) (73) (184) (156) (216)
Net cash from investing activities (3,564) (245,819) (40,511) (265,292) (364,923)
Cash flows from financing activities
Proceeds from issuance of ordinary shares (1) 819 (1) 204,856 205,077
Transaction costs on issuance of ordinary shares (4) (48) (8,166) (8,502)
Repayments of lease liabilities (416) (258) (905) (701) (aal)
Paid interest on lease liabilities (44) (29) (ਰੇਵ) (90) (89)
Net cash from financing activities (465) 532 (1,048) 195,899 195,495
Net increase/(decrease) in cash and cash equivalents 11,956 (233,212) (16,964) (48,462) (148,536)
Cash and cash equivalents beginning of the period 76,587 440,487 107,765 256,120 256,120
Effects of exchange rate changes on cash and cash equiv. (1,711) (872) (3,970) (1,255) 181
Cash and cash equivalents as of end of period 86,831 206,403 86,831 206,403 107,765

1Cash outflow for acquisitions of subsidiaries relates to contingent and deferred consideration liabilities paid in the first three quarters 2022 for acquisitions in 2020 and 2021. For further information please see note 4 in the 2021 Annual Report.

Notes to the interim consolidated financial statements

Note 1 - General accounting policies

Kahoot! ASA (the Company or Kahoot!), the parent company of the Kahoot! Group (the Group) is a public limited liability company incorporated and domiciled in Norway, with its head office in Fridtjof Nansens plass 7, 0160 Oslo. The Company is listed on Oslo Stock Exchange has the ticker "KAHOT".

The condensed consolidated interim financial statements consist of Kahoot! ASA and its subsidiaries. As a result of rounding differences, numbers or percentages may not add up to the total.

These interim condensed consolidated financial statements for the nine months ending 30 September 2022, have been prepared in accordance with IAS 34 Interim Financial Reporting, and authorized for issue by the board of directors on 2 November 2022. The interim condensed consolidated financial statements do not include all the information and disclosures required in the annual financial statements and should be read in conjunction with the Group's annual financial statements for 2021.

The accounting policies applied in the preparation of the interim consolidated financial statements are consistent with those followed in the preparation of the Group's annual financial statements for the year ended 31 December 2021.

Note 2 - Revenue and segments

The Kahoot! Group has one segment: software to make learning awesome. The market for Kahoot!'s software is global. The chief decision maker will therefore follow up revenue and profitability on a global basis. This is consistent with the internal reporting submitted to the chief operating decision maker responsible for allocating resources and assessing performance as well as making strategic decisions.

USD in thousands Q3 2022 Q3 2021 YTD 2022 YTD 2021 FY 2021
Subscription revenue - recognized over time 36,336 23,530 105,970 57,572 90,081
Other revenue - recognized at point in time 217 120 680 422 ਰੇਤੇ ਦੇ
Total revenue from contracts with customers 36,553 23,650 106,650 57,994 91.016
Other operating income 349 249 249
Total revenue and other operating income 36,553 23,650 106,999 58,243 91.265

Note 3 - Equity

Kahoot! ASA only has one class of shares, and all shares have the same voting rights. The shareholders are entitled to receive dividends as and when declared and are entitled to one vote per share at General Meetings of the Company.

Number of Share capital Share capital
shares (NOK) (USD)
Balance at 1 January 2022 486,581,479 48,658,148 5,707,355
Issued during the year 2,671,345 267,135 30.137
Balance at 30 September 2022 489,252,824 48,925,282 5,737,491

The share capital is fully paid and has a par value of NOK 0.10.

At the Annual General Meeting of Kahoot! ASA on 27 May 2022, the Board of Directors were authorized to increase the share capital by up to NOK 9 million through the issuance of up to 90 million new shares in connection with (i) mergers, acquisitions, equity raises and (ii) exercise of share options. The Board of Directors were authorized to acquire treasury shares with a total nominal value of up to NOK 1.5 million.

For information relating to the Group's Employee Option and RSU Plan, please see the Guidelines for salary and other remuneration approved by the Annual General meeting on 27 May 2022 and note 17 in the 2021 Annual Report.

The table below shows the development in the Company's share capital in 2022.

Change in New Nominal Subscription
Date of share capital share capital value Number of total price per share
registration Type of change (NOK) (NOK) (NOK) issued shares (NOK)
01 Mar 22 Share capital increase 256,967.10 48,915,115.00 0.10 489,151,150 1)
10 Jun 22 Share capital increase 6.249.10 48,921,364.10 0.10 489,213,641 2)
14 Sep 22 Share capital increase 3,918.30 48,925,282.40 0.10 489.252.824 3)

1) Share issue with NOK subscription price: 64.77/48.08/47.06/38.24/36.42/34.55/32.34/31.63

2) Share issue with NOK subscription price: 64.77/48.08/47.06/31.63/0.10

3) Share issue with NOK subscription price: 64.77/48.08/47.06/31.63

Note 4 - Shareholder information per 30 September 2022

More than 39,000 shareholders per 30 September 2022 Shares (m) ల్లిక్
JPMorgan Chase Bank 44 3 9.0 %
Glitrafjord AS 41.2 8.4 %
J.P. Morgan Securities Plc 29.5 6.0 %
Datum AS 28.0 5.7 %
Creandum III LP 20.0 4.1 %
Folketrygdfondet 14.1 29%
Citigroup Global Markets Inc. 135 28%
State Street Bank and Trust Comp 12.7 2.6 %
The Northern Trust Comp, London Br 10.4 21%
State Street Bank and Trust Comp 8.2 1.7 %
Versvik Invest AS 80 1.6 %
Newbrott AS 7.6 1.6 %
Datum Invest AS 6.6 1.3 %
JPMorgan Chase Bank, N.A., London 6.5 1.3 %
Citibank, N.A. 6.2 1.3 %
Nordnet Bank AB ਦੇ ਰੇ 1.2 %
Gamification AS 5.2 1.1 %
J.P. Morgan SE 52 1.1 %
Skandinaviska Enskilda Banken AB 47 1.0 %
J.P. Morgan SE ਕ ਦ 0.9 %
Other 206.9 42.3 %
Total outstanding shares 489.3 100.0 %
Outstanding share options / RSUs 41.1
Total no. of shares (fully diluted) 530.3

Investors with shareholding exceeding 5%: General Atlantic, Glitrafjord (CEO, Eilert Hanoa) and Datum Group.

Note 5 - Related party transactions

In the nine months of 2022, the Group acquired services for \$193K from Glitrafjord AS, a company 100% owned by the CEO.

Note 6 - Events after the balance sheet date

No events that have significantly affected or may significantly affect the operations of the Group have occurred after 30 September 2022.

Kahoot! kahoot.com/investor

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