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Gentian Diagnostics ASA

Earnings Release Feb 28, 2019

3604_rns_2019-02-28_e3a9356a-181d-4f69-8e30-f1e659a0c15c.pdf

Earnings Release

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Fourth quarter 2018 results

&

Preliminary Annual Report

Fourth quarter 2018 results & Preliminary Annual Report

Gentian Diagnostics AS is a medical diagnostics company listed on Merkur Market, Oslo Stock Exchange with the ticker "GENT-ME".

Gentian is headquartered in Moss, Norway, with a representative office in China and distribution subsidiaries in Sweden and USA.

Gentian designs, develops and markets in vitro diagnostic reagents (IVD) based on its proprietary NanosenseTM technology. The goal is to offer efficient and accurate reagents within the areas of kidney disease, cardiac disease, inflammation and veterinary medicine. The NanosenseTM technology will enable users to move assays from low volume immunology platforms to fully automated, high throughput instruments with shorter turnaround times, better workflow and improved cost efficiency. The subsidiary PreTect AS develops and manufactures molecular diagnostic tests to detect oncogenic activity in cervical samples. The products PreTect SEE and PreTect HPV Proofer contribute to earlier detection of cervical cancers.

HIGHLIGHTS

  • Record sales revenues of MNOK 11.1 for the quarter
  • 42 % growth in underlying sales revenue compared to 4Q17, 43 % year to date
  • All time high sales results achieved with fCAL® turbo

FINANCIAL PERFORMANCE

Comparative numbers for Gentian 2017 in ()

Sales and Geographic Split

Total operating revenue ended at MNOK 11.4 (MNOK 10.4) for 4Q18, and MNOK 52.0 (MNOK 35.0) for 2018.

Sales revenue in 4Q18 ended at MNOK 11.1 (MNOK 7.8), a 42 % increase compared to 4Q17. Sales revenue for the full year ended at MNOK 39.9 (MNOK 27.8), a 43 % increase compared to the same period last year.

Geographic split:

MNOK 4Q18 4Q17 1Q-4Q18 1Q-4Q17
US 0.9 0.3 2.2 1.3
Europe 7.5 4.8 27.1 17.2
Asia 2.7 2.6 10.6 9.4
Total 11.1 7.8 39.9 27.8

Royalties ended at MNOK 0.0 (MNOK 0.0) for 4Q18, and MNOK 6.2 (MNOK 0.1) for the year. Other operating revenue ended at MNOK 0.8 (MNOK 0.9) for 4Q18, and MNOK 2.5 (MNOK 2.9) for the year. SkatteFUNN funding ended at MNOK -0.4 (MNOK 1.7) for 4Q18. The fall in SkatteFUNN deposition in 4Q18 is due to an account reconciliation at the end of the year. SkatteFUNN funding ended at MNOK 3.4 (MNOK 4.1) for 2018.

Cost of Goods Sold

COGS ended at MNOK 2.5 (MNOK 3.5) in 4Q18, which represents 23 % (45 %) of sales revenue. Total COGS year to date ended at MNOK 9.0 (MNOK 7.3), which represents 22 % (26 %) of sales revenue.

Total Operating Expenses

Total operating expenses before capitalization of R&D expenses ended at MNOK 18.5 (MNOK 12.9) in 4Q18, and MNOK 60.0 (MNOK 46.4) year to date.

Operating expenses include total salary and social expenses of MNOK 10.1 (MNOK 7.8) and other expenses of MNOK 8.5 (MNOK 5.1) for 4Q18. Total salary and social expenses YTD ended at MNOK 34.1 (MNOK 28.4) and other expenses ended at MNOK 25.9 (MNOK 18.0). The increase is according to the planned acceleration of activities. SG&A also include a share-based compensation of MNOK 0.7 with no cash effect.

Total operating expenses after capitalization of R&D expenses ended at MNOK 16.5 (MNOK 11.9) in 4Q18, and MNOK 54.8 (MNOK 40.9) year to date.

R&D Expenses

R&D expenses amounted to 26 % (37 %) of total operating expenses before capitalization for 4Q18, and 32 % (36 %) year to date.

Earnings

Operating profit before depreciation and amortization (EBITDA) ended at MNOK -7.4 (MNOK -5.0) for 4Q18, and MNOK -11.7 (MNOK - 13.2) year to date.

In September 2018, Gentian announced that one of its subsidiaries had entered into an agreement to license out a portfolio of patents to an undisclosed party. Gentian received MUSD 0.75 as part of this agreement. Partly due to this license, Gentian has decided to write down goodwill in 4Q18 of MNOK 5.0 related to the acquisition of Pretect in 2016.

Net financial income ended at MNOK 0.5 (MNOK 0.5) for 4Q18, and MNOK 1.0 (MNOK 1.1) year to date.

Net profit ended at MNOK -13.0 (MNOK -5.3) for 4Q18, and MNOK -19.8 (MNOK -15.2) year to date.

Balance Sheet

Cash and cash equivalents as of 31.12.2018 were MNOK 198.6 (MNOK 147.0). The cash is placed in both savings accounts and current accounts.

Accounts receivables as of 31.12.2018 were MNOK 9.3 (MNOK 6.8). The increase is in line with the company's sales growth.

Inventory as of 31.12.2018 were MNOK 13.1 (MNOK 11.1). The increase in inventory is due a broader product portfolio, higher sales and build-up of an inventory buffer.

Cash Flow

Cash flow from operating activities ended at MNOK 0.9 (MNOK -0.8) for 4Q18 and MNOK - 16.0 (MNOK -18.7) for 2018.

Cash flow from investment activities ended at MNOK 2.8 (MNOK -1.6) for 4Q18 and MNOK - 1.0 (MNOK -6.9) for 2018. Included in investment activities are capitalization of R&D expenses, which in 4Q18 amounted to MNOK 2.1 (MNOK 1.0). This gives a total capitalization of MNOK 5.2 (MNOK 5.5) year to date.

Cash flow from financial activities ended at MNOK 0.0 (MNOK 0.5) for 4Q18 and MNOK 68.8 (MNOK 96.5) for 2018.

OPERATIONAL STATUS

Product Sales

Sales in 4Q18 showed an increase of 42 % compared to 4Q17, ending the quarter with a sales revenue of MNOK 11.1. The increase is mostly driven by record sales of fCAL® turbo, with an increase of 77 % compared to 4Q17. Cystatin C sales increased by 26 % compared to 4Q17.

For 2018 sales revenue ended at 39.9 MNOK, which is 43 % up from 2017. Cystatin C sales ended at MNOK 21.7 (MNOK 16.3) and fCAL® turbo sales ended at MNOK 9.9 (MNOK 5.5) for 2018.

R&D

G-1001 and Fecal Pancreatic Elastase1 product developments continue to deliver the expected milestones on plan.

The company continued to strengthen its IP and a revised international patent application for G-1001 has been filed.

OUTLOOK 2019

The company expects continuous sales growth in 2019 versus 2018, with normal quarterly variations.

For Cystatin C the company expects continued growth, primarily driven by increased demand in China and an increased focus on the US market.

Our fCAL® turbo partner, Bühlmann Laboratories AG, has applied for FDA clearance and a decision is expected during 1H19. In addition, Gentian expects continued sales growth in Europe for fCAL® turbo.

The market development efforts for calprotectin as a biomarker for severe infections, sepsis and rheumatoid arthritis will continue with presentations at scientific congresses and articles in international journals. In addition, the company will intensify its efforts to engage with key opinion leaders.

Within R&D it is expected to achieve the validation phase for Fecal Pancreatic Elastase with the aim to launch in 2020. The development of G-1001 is on track for launch in 2021.

1 The test to be developed from this concept is a measure of Pancreatic Exocrine Insufficiency (PEI) associated with various health conditions, e.g.

chronic pancreatitis, cystic fibrosis, celiac disease, diabetes, post-pancreatic surgery, gastrectomy etc. Ref. Stock exchange release dated 22.06.2018.

EVENTS AFTER THE BALANCE SHEET DATE

SHAREHOLDER INFORMATION

EVENTS AFTER THE BALANCE SHEET DATE
There are no events to report after the balance
sheet date.
SHAREHOLDER INFORMATION
20 largest shareholders in Gentian Diagnostics
AS as of 31.12.2018 according to VPS:
Shareholder No of Shares %
Holta Life Sciences AS 2 014 702 13,09 %
Vatne Equity AS 1 735 340 11,27 %
Safrino AS 1 300 000 8,44 %
Salix AS 1 218 630 7,92 %
Norron Sicav - Target 812 366 5,28 %
Silvercoin Industries AS 564 181 3,66 %
Vingulmork Predictor AS 535 710 3,48 %
Storebrand Veks
t
533 652 3,47 %
Portia AS 425 000 2,76 %
Statoil Pens
jon
391 631 2,54 %
Verdipapirfondet DNB SMB 384 249 2,50 %
Bård Sundrehagen 307 010 1,99 %
Cressida AS 235 000 1,53 %
Norda ASA 225 447 1,46 %
OM Holding AS 209 000 1,36 %
Marstal AS 202 000 1,31 %
Strawberry Capital AS 200 300 1,30 %
Spar Kapital Inves
tor AS
192 291 1,25 %
Mutus AS 187 210 1,22 %
174 990 1,14 %
Viola AS
Other Shareholders 3 547 212 23,04 %
2018 2018 2017 2017
(figures in NOK thousands) Q4 01.01-31.12 Q4 01.01-31.12
Operating Revenue
Sales revenue 11 079 39 928 7 794 27 845
Other operating revenue 361 12 109 2 598 7 144
Total Operating Revenue 11 440 52 036 10 392 34 989
Operating Expenses/Costs
Cost of goods sold -2 512 -8 978 -3 502 -7 263
Production costs -3 384 -13 471 -3 193 -10 861
R&D costs -4 800 -18 960 -4 804 -16 553
Selling, general & administrative costs -10 281 -27 541 -4 894 -19 033
Capitalization 2 098 5 165 1 033 5 534
Total Operating Expenses/Costs -18 878 -63 785 -15 359 -48 175
EBITDA -7 438 -11 748 -4 967 -13 186
Depreciation -981 -3 897 -776 -3 016
Impairment of Goodwill -5 040 -5 040 - -
EBIT -13 459 -20 685 -5 743 -16 202
Financial income/expense 499 954 466 1 032
Tax -66 -66 - -
Net Profit -13 027 -19 797 -5 277 -15 170

Statement of Comprehensive Income Gentian Group

4 th quarter Statement of Comprehensive Income is not audited

Statement of Financial Position Gentian Group
2018 2017
(figures in NOK thousands) 31.12 31.12
Assets
Non-Current Assets
Property, plants and equipment 4 736 5 097
Capitalized development costs 19 459 16 357
Other intangible assets
Financial assets
8 116
329
13 641
1 949
Total Non-Current Assets 32 639 37 043
Current Assets
Inventory 13 098 11 092
Accounts receivables 9 285 6 809
Other receivables 4 720 5 283
Cash and cash equivalents 198 305 145 003
Total Currents Assets 225 408 168 187
Total Assets 258 047 205 230
Equity and Liabilities
Equity
Net profit (Loss) 19 797 15 170
Other equity -265 073 -211 645
Equity -245 276 -196 475
Non-Current Liabilities
Interest-bearing loans and dept -698 -466
Total Non-Current Liabilities -698 -466
Current liabilities
Accounts payable
-3 295 -3 549
Public dept -2 244 -1 694
Accrued expenses -6 534 -3 046
Total Current Liabilities -12 074 -8 288
-258 047

Statement of Financial Position Gentian Group

Cash Flow Statement

Cash Flow Statement
2018 2018 2017 2017
(figures in NOK thousands) Q4 01.01-31.12 Q4 01.01-31.12
Cash Flow from Operating Activities
Net profit (loss) -13 027 -19 797 -5 279 -15 172
Depreciation 981 3 897 776 3 016
Change Inventory 156 -2 006 791 -3 546
Change Accounts Receivables 4 512 -2 476 -996 -3 954
Change Accounts Payables -710 -253 188 29
Change in other short-term receivables/ liabilities 9 010 4 601 3 685 953
Net Cash Flow from Operating Activities 921 -16 034 -836 -18 673
Cash Flows from Investment Activities
Acquisition of Property, plant and equipment -92 -913 -574 -1 357
Investment in intangible assets -2 098 -5 165 -1 033 -5 534
Other changes in financial items 5 040 5 040 - -
Net Cash Flow from Investment Activities 2 850 -1 037 -1 607 -6 891
Cash Flow from Financial Activities
New debt
- 379 466 466
Downpayment of loans -39 -147 - -
Cash flows from share issues - 68 519 - 96 069
Dividend payment - - - -
Net Cash Flow from Financial Activities -39 68 751 466 96 535
Net Change in Cash and Cash Equivalents 3 733 51 680 -1 977 70 971
Cash flow from last period 194 835 146 951 148 905 75 958
Currency adjustment 67 3 24 23
Net Cash and Cash Equivalents 198 634 198 634 146 951 146 951

Statement of Changes in Equity

(figures in NOK thousands)

Statement of Changes in Equity
(figures in NOK thousands)
Share Share Other paid-in Retained Total
Equity at 01.01.2017 capital
1 114
premium
128 359
capital
1 467
earnings
-15 399
equity
115 541
Net result for the year -15 170 -15 170
Other comprehensive income 35 35
Proceeds from share issue 286 99 714 100 000
Cost of share issue -3 931 -3 931
Other changes in equity
Equity at 31.12.2017 1 400 224 143 1 467 -30 534 196 475
Equity at 01.01.2018 1 400 224 143 1 467 -30 534 196 475
Net result for the year -19 797 -19 797
Other comprehensive income 78 78
Proceeds from share issue 140 69 841 69 981
Cost of share issue -1 462 -1 462
Other changes in equity
Equity at 30.09.2018 1 540 292 522 1 467 -50 253 245 276
th Quarter Statement of Changes in Equity is not audited
4
NOTES
Accounting Principles
Other changes in equity

NOTES

Accounting Principles

The interim report for Q4 2018 has been prepared in accordance with IAS 34 Interim Reporting. The accounting policies applied in the interim report corresponds to what was used in preparing the annual financial statements for 2017.

Currency

The Company uses currency rates given by DNB ASA.

Capitalized R&D

There are currently three projects where the Gentian Group is capitalizing R&D expenses.

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