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Realtech AG

Quarterly Report May 3, 2012

347_10-q_2012-05-03_3d7cf58c-1ed0-4e32-af4a-8abfdeb00f8d.pdf

Quarterly Report

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Quarterly Report Q1 2012

1st QUARTER OF 2012 AT A GLANCE

  • Slight increase in Group revenue
  • Consulting revenues up 3%
  • Software business constant
  • Income from operations down to minus EUR 0.4 million
  • Further increase in net cash and cash equivalents
Δ %
TEUR
TEUR
Revenue and income
Revenue
9.442
1
9.328
Revenue consulting
6.391
3
6.203
Revenue software
3.051
(2)
3.125
Revenue Germany
6.344
(7)
6.806
Revenue foreign countries
3.098
23
2.522
Earnings before interest, taxes, depreciation and amortization (EBITDA)
(103)
(141)
248
Earnings before interest and taxes (EBIT)
(390)
(587)
(57)
Earnings before taxes (EBT)
(456)
(328)
(107)
Profi t for the year (attributable to owners of the company)
(674)
(241)
(198)
Earnings per share (EUR)
(0,13)
(238)
(0,04)
Investments and depreciation
Investments in intangible and tangible assets
222
(28)
310
Depreciation
287
(6)
305
Assets, liabilities and equity (end of year)
13.623
8.910
Cash and cash equivalents
53
30.128
(3)
30.991
Total current assets
20.486
21.646
Total non-current assets
(5)
50.614
52.637
Total assets
(4)
19.266
20.486
Total current liabilities
(6)
Total non-current liabilities
5.522
(22)
7.067
25.826
25.085
Equity
3
51,0
7
47,7
Equity ratio (%)
(224)
Return on equity (%)
(0,03)
(0,01)
Key fi gures
43,4
42,5
Gross margin (%)
2
(1,1)
2,7
EBITDA margin (%)
(141)
EBIT margin (%)
(4,1)
(578)
(0,6)
614
(78)
2.857
Net cash fl ows from operating activities
(141)
25
(184)
Net cash fl ows from investing activities
Employees (end of year)
332
(2)
339
Q1 2012 Q1 2011

Negative fi gures are shown in parenthesis.

DEAR SHAREHOLDERS AND BUSINESS PARTNERS,

In the current fi scal year of 2012, we will be focusing in the consulting segment on specifi cally strengthening through organic growth and an optimized service portfolio. In 2011, we launched training measures in innovative and technological topic areas and see us therefore in an excellent position to continue to generate attractive projects in the future. As a result of its proximity to SAP, the German consulting company in the REALTECH Group plays a particular role as a training station and know-how carrier. We are now promoting international exchange and coordinated training more intensively than we had before.

In the software segment, following investments in product development, the main focus is now on the sales and distribution activities resulting from the new partnership with SAP, with a view to achieving the planned revenues together. At the same time, we are expanding our geographic presence for product distribution through a new subsidiary in Copenhagen, REALTECH Nordic ApS, which was founded in January 2012. The aim of the software division is to intensify the international product business – both in new countries and at the existing international subsidiaries.

Business development

Please note: REALTECH System Consulting S. L. in Spain, which was sold at the end of June 2011, has been eliminated from the fi gures for last year.

In the fi rst quarter of 2012, REALTECH revenue increased from EUR 9,328 thousand to EUR 9,442 thousand. The sales revenues are divided between the consulting and software business segments.

The consulting business segment reported revenues of EUR 6,391 thousand, 3 percent higher than those of the previous year (EUR 6,203 thousand), as a result of higher capacity utilization. The contribution made by Consulting towards total revenue increased to 68 percent (previous year: 66 percent). At EUR 3,051 thousand, revenues in the software business segment were slightly below the previous year's level (EUR 3,125 thousand).

In Germany, revenue was around 7 percent lower than in the previous year at EUR 6,344 thousand (EUR 6,806 thousand). This means that 67 percent (previous year: 73 percent) of the Group's revenue was generated in Germany. REALTECH revenue generated abroad increased by 23 percent from

Revenue by segments (millions EUR)

EUR 2,522 thousand to EUR 3,098 thousand). This development can essentially be attributed to REAL-TECH Japan. At EUR 6,344 thousand, revenue in this country was more than twice that of the previous year. The remaining REALTECH countries suffered declines in revenues. An exception was REALTECH USA, where revenue remained constant.

Earnings

Revenue by regions (millions EUR)

At EUR 5,348 thousand, the cost of sales in the quarter under review remained the same as in the previous year (EUR 5,363 thousand). Based on revenue, the fi gure decreased slightly from 58 percent to 57 percent.

Gross profi t increased by three percent, from EUR 3,965 thousand to EUR 4,094 thousand, chiefl y as a result of increased capacity utilization among our consulting experts in comparison to the previous year. As a percentage of revenues, the fi gure remained at the previous year's level of 43 percent.

The sales and marketing expenses increased by 24 percent to EUR 2,302 thousand (previous year: EUR 1,863 thousand) and represented 24 percent of revenue (previous year: 20 percent). This increase was primarily the result of the expansion of our sales team and marketing activities related to the intensifi cation of our collaboration with SAP.

The administration expenses rose 8 percent from EUR 1,154 thousand to EUR 1,252 thousand. As a percentage of total revenue, this fi gure thus increased from 12 percent to 13 percent. The key reason for this was personnel restructuring measures.

In the quarter under review, REALTECH invested EUR 1,063 thousand in research and development. This represents an increase of 5 percent compared with the previous year's fi gure of EUR 1,015 thousand. The proportion of revenue remained at 11 percent. This increase was essentially due to technological adjustments to our own theGuard! software in accordance with the marketing agreement with SAP.

Other operating expenses fell by 57 percent from EUR 265 thousand to EUR 115 thousand. These are made up for the most part of expenses from rental, tenancy and operating lease agreements as well as exchange rate losses. Other operating income essentially comprises rental income from the use of the offi ce building in Walldorf by third parties. This decreased by 10 percent from EUR 276 thousand to EUR 247 thousand.

Operating profi t (EBIT) fell in the fi rst quarter of 2012 to minus EUR 390 thousand (previous year: minus EUR 57 thousand). Accordingly EBITDA decreased from EUR 248 thousand to minus EUR 103 thousand. This anticipated decrease in profi t despite the increase in revenues can primarily be attributed to the investments described above.

The fi nance income was minus EUR 66 thousand, having been minus EUR 50 thousand in the previous year. This is made up of interest income and interest expenses. The interest income of EUR 22 thousand (previous year: EUR 43 thousand) was primarily a result of loans and other fi nancial receivables (cash and cash equivalents). This reduction can essentially be attributed to the further fall in interest rates compared with the previous year. Interest expense remained largely constant compared with the previous year at EUR 88 thousand (EUR 92 thousand). These primarily comprised fi nancial liabilities relating to fi nance leasing.

The profi t for the year due to parent company shareholders decreased from minus EUR 198 thousand in Q1/2011 to minus EUR 674 in Q1/2012. This refl ected the fall in income from operations due to an increase in income taxes of EUR 93 thousand. Based on the average number of 5,385,652 shares, this amounts to earnings per share of minus EUR 0.13 (previous year: minus EUR 0.04 at 5,349,152 shares) for parent company shareholders.

Financial situation

In the year under review the REALTECH Group reported lower net cash fl ows from operating activities of EUR 614 thousand (previous year: EUR 2,857 thousand). Based on a decreased profi t for the year, the lower net cash fl ows despite several contradictory infl uences can essentially be attributed to the lower decrease in fi nancial liabilities compared with the previous year.

Net cash fl ows from investing activities in the period under review gave rise to a cash outfl ow of EUR 141 thousand. The cash outfl ow the previous year was EUR 184 thousand. This change was primarily a consequence of intensifi ed investment in property, plant and equipment. This related to the procurement of replacements in particular.

Assets

Compared with the fi gure for Dezember 31, 2011, the total assets rose by 1 percent, from EUR 50,015 thousand to EUR 50,614 thousand. The ten percent increase in trade receivables was primarily responsible for this development.

Cash and cash equivalents increased compared to December 31, 2011 (EUR 13,220 thousand) to EUR 13,623 thousand. These therefore accounted for 27 percent of assets (December 31, 2011: 26 percent).

At EUR 25,868 thousand, equity was down by 3 percent compared with December 31, 2011 (EUR 26,549 thousand). The company's equity ratio on March 31, 2011, at 51.0 percent, was lower than at the end of the previous year (53.1 percent). The equity capitalization continues to form a sound basis for realizing further growth targets.

Compared to December 31, 2011, provisions decreased by 5 percent or by EUR 158 thousand to EUR 2,892 thousand.

Gross profi t increased by three percent, from EUR 3.965 thousands to EUR 4.094 thousand.

Employees

On March 31, 2012, REALTECH employed 332 people, which is seven less than at the end of the fi rst quarter of 2011. A total of 244 of these employees worked in Germany (previous year: 245). This means that 74 percent of the company's employees work in Germany (previous year: 72 percent) and 26 percent are based at the Group's international sites (previous year: 28 percent).

Employees by sectors

31 03 2012
31 03 2011
31 03 2012 332 ■ Germany
244 74% 21 6% 55 17% 12 3% ■ Rest of Europe
■ Asia-Pacifi c
31 03 2011 245 72% 23 7% 59 17% 339
12 4%
■ USA

Comparing the key dates of March 31 for the different enterprise areas, we can see the following developments: In Consulting, the number of employees was down 13 percent from 176 to 174. The number of product consultants increased from 16 to 19 employees. The Sales team grew by 21 percent to 64 employees. The number of development employees remained unchanged compared with the previous year at 47. A slight reduction was noted in Administration, down from 47 to 48.

Employees by regions

Outlook

In the IT industry, general economic growth is, according to numerous forecasts, relatively stable. Despite this, REALTECH needs to position itself well not only with regard to its own range of services, but also in terms of its geographical presence. The company's long-term plans are therefore founded on strategic goals. When it comes to products, we aspire to become a leading manufacturer on the IT service management (ITSM) market – a goal that its geographic expansion and new partnership with SAP should help to meet. In the consulting environment, we will concentrate worldwide on innovative, technological topics and expand in our core countries with high-margin topics.

The Executive Board continues to hold to its forecast and anticipates that the Group will record a revenue of EUR 45 million and EBIT of EUR 3.7 million in 2012.

Responsibility statement by the Executive Board

To the best of our knowledge, and in accordance with the applicable reporting principles, the interim consolidated fi nancial statements give a true and fair view of the net assets, fi nancial position and earnings of the Group, and the interim Group management report includes a fair review of the development and performance of the business and the position of the Group, together with a description of the principal opportunities and risks associated with the expected development of the Group in the remaining year.

Best regards, The Executive Board REALTECH AG

Note

REALTECH AG has prepared its (non-audited) quarterly fi nancial statements in accordance with the accounting standards of the International Accounting Standards Board (IASB), i.e. the International Financial Reporting Standards (IFRS) as applicable in the EU. The IAS, IFRS, and corresponding interpretations of the International Financial Reporting Interpretations Committee (IFRIC) applicable as of March 31, 2012 have been taken into account. The fi gures for the previous year were also determined based on the same standards.

The consolidation and valuation methods used to prepare the quarterly fi nancial statements and establish the comparative fi gures for the previous year were basically the same as those used in the consolidated fi nancial statement as of December 31, 2011. A detailed description of the individual methods is published in the notes of the 2011 annual report.

No matters of particular signifi cance that may affect the company's income or circumstances that have affected business development are known other than those listed here.

The Executive Board continues to hold to its forecasts and anticipates that the group will record a revenue of EUR

45 million and EBIT of 3,7 million in 2012.

HIGHLIGHTS

REALTECH Delivers Expert Guided Sessions for SAP Solution Manager

REALTECH, a SAP consultancy and provider of software solutions for enterprise-wide IT management delivers expert guided implementation sessions for SAP® Solution Manager 7.1 roadmap on behalf of SAP AG. REALTECH, SAP-certifi ed in Run SAP implementation, has been trained by the SAP Active Global Support (SAP AGS) organization to offer the SAP Solution Manager 7.1 roadmap sessions to SAP customers worldwide.

As part of the SAP Enterprise Support Academy program SAP offers expert guided implementation sessions, based on an interactive service delivery methodology, for customers who utilize SAP Enterprise Support, premium engagement and SAP Product Support for Large Enterprises. SAP customers that have such a contract are entitled to receive these informative sessions as part of their support agreement – at no additional cost. They can gain direct access to expert SAP knowledge with individual dialogue, execution and problem support in their own SAP environment.

The expert guided session for SAP Solution Manager 7.1 roadmap helps to identify improvement potential for current ALM processes, maximize the use of the SAP Solution Manager and gives recommendations for further actions. A fi nal report after the service delivery provides information on the best way to implement the different tools, on the impact of the recommendations and related benefi ts. Using this information an organization is then ready to make the right decisions in order to further optimize their application lifecycle management.

"Expert guided sessions are a great way for SAP Enterprise Support customers to gain added value from their support agreement. We have already delivered this service to numerous SAP customers, with great feedback on the benefi ts they have achieved as a result" says Dr. Rudolf Caspary, CEO, REALTECH AG.

Satisfi ed customers help REALTECH achieve recertifi cation as a Run SAP implementation partner

The Run SAP method is a standardized procedure for introducing and operating SAP applications which focuses on effi cient application lifestyle management. SAP partners that wish to become certifi ed for the method must not only have a large number of certifi ed consultants and work successfully with SAP Active Global Support, they must also demonstrate that they have implemented successful projects with satisfi ed customers.

REALTECH has repeatedly fulfi lled these criteria and created true benefi ts for customers using the Run SAP method.

And this is what our customers say:

"With the introduction of Change Request Management in the SAP Solution Manager, we have reduced our transport expenses by 50 percent. At the same time, we have increased both effi ciency and transparency in change management."

"Through the use of Change Request Management and thanks to REALTECH, we have been able to improve our process and system quality by 30 percent."

Preventing the SAP coronary

Basel University Hospital implements theGuard! TransportManager to optimize its change management process.

Basel University Hospital is among the leading medical centers in Switzerland and has internationally recognized high standards. It's 42 clinics employ 800 doctors and 1,800 nurses who treat over 900,000 outpatients and 30,000 inpatients each year. By continuously updating the SAP application environment, the clinic strengthens its patient orientation and secures competitive advantages compared with other hospitals.

At Basel University Hospital, various SAP applications take on key administrative tasks for ongoing operation of the hospital. In order to further optimize the development work for SAP systems, the IT managers were looking for a way to make the existing change and transport management easier. For this, they analyzed the use of SAP Solution Manager and potential alternatives from third-party providers.

The decision was fi nally made in favor of REALTECH's theGuard TransportManager. The solution was convincing thanks to its high functional scope, an intuitive user interface and the signifi cantly shorter implementation time compared with the SAP product. The REALTECH product consultant's competence also had a positive impact on the decision.

Using theGuard! TransportManager, Basel University Hospital was able to reduce the manual effort for distributing software changes by more than half. At the same time, the risk of system failures was decreased to almost zero. Furthermore, linking transports to existing authorization concepts simplifi ed the decision-making processes and, through documentation of these, restored auditing reliability.

"By implementing theGuard! TransportManager, we have been able to signifi cantly optimize the coordination, performance and monitoring of SAP change projects. Above all, the transport of critical changes within our SAP environment has become much more secure and transparent. Overall, our application development has gathered great momentum from this." Marc Strasser, Head of SAP CCoE, Basel University Hospital

4 | Shares

SHARES

Share performance and market capitalization

The REALTECH share price began the current year at EUR 5.24, which was simultaneously the share's lowest value for the fi rst quarter of 2012. This was followed by a steep upward trend, which reached its peak on January 27 at a value of EUR 7.18, an increase of 43 percent in just a month. This was also the highest value for Q1/2012. This was followed by a downwards trend, with the price ending at EUR 6.15 on March 2. For the rest of the quarter, REALTECH shares remained at a constant level, fi nishing the quarter at EUR 6.15, which represents market capitalization of EUR 33 million (previous year: EUR 46 million). This corresponded to 128 percent of book equity.

The shareholder structure of REALTECH AG remained constant in the fi rst quarter of 2012 compared with the end of 2011. The free fl oat amounted to 50.11 percent.

On average, around 16,357 REALTECH shares were traded every day during the fi rst quarter of 2012 – 29 percent more than during the same quarter in the previous year (12,685). 47 percent of the shares were traded in Xetra (previous year: 79 percent), while 53 percent were traded on other stock exchanges (previous year: 21 percent).

Q1 2012 Q1 2011
Key fi gures EUR EUR
Earnings per share (0,13) (0,04)
Cash fl ow per share 0,11 0,53
Equity per share 4,79 4,96
Highest share price 7,18 10,95
Lowest share price 5,24 7,29
Share price at year end 6,15 8,67
Market capitalization at year end 33 Mio. 46 Mio.
Number of shares at year end 5.385.982 5.349.152
Basics
Market segment Prime Standard
Date of issue 26. April 1999
ISIN 700 890
Exchange ID RTC
Issue price 54,00 EUR
Shares of the issuer and members of
executive bodies as of 31. 03. 2012
Issuer: REALTECH AG - treasury stock
Executive Board: Dr. Rudolf Caspary 36.320 shares
Thomas Mayerbacher 1.620 shares
Supervisory Board: Daniele Di Croce 885.500 shares
Rainer Schmidt 765.500 shares
Peter Stier 745.500 shares

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

Q1 2012 Q1 2011
EUR EUR
Continuing operations
Revenue 9.441.698 9.328.479
Cost of sales (5.347.503) (5.363.324)
Gross profi t 4.094.195 3.965.155
Selling and marketing expenses (2.301.544) (1.863.086)
Administration expenses (1.251.637) (1.154.124)
Research and development expenses (1.063.243) (1.015.265)
Other operating expenses (114.927) (265.387)
Other operating income 247.148 275.911
Operating profi t (390.008) (56.796)
Interest income 21.973 42.470
Interest expenses (88.375) (92.384)
Finance income (66.402) (49.914)
Profi t before tax (456.410) (106.709)
Income tax expenses (196.787) (103.773)
Profi t for the year from continuing operations (653.197) (210.482)
Discontinued operations
Profi t for the year from discontinued operations 0 (78.325)
Profi t for the year (653.197) (288.807)
Profi t attributable to - Owners to the company (673.826) (197.779)
- Non-controlling interests 20.629 (91.028)
Other comprehensive income
Exchange differences on translating foreign operations (70.456) 28.453
Total comprehensive income for the year (723.653) (260.353)
Profi t attributable to - Owners to the company (689.005) (135.488)
- Non-controlling interests (34.648) (124.866)
Earnings per share
From continuing and discontinued operations
- Basic (0,13) (0,04)
- Diluted (0,13) (0,04)
From continuing operations
- Basic (0,13) (0,02)
- Diluted (0,13) (0,02)
Average number of shares
- Basic 5.385.652 5.349.152
- Diluted 5.385.652 5.515.652

CONSOLIDATED STATEMENT OF CASH FLOWS

Q1 2012 Q1 2011
EUR EUR
Profi t for the year (653.197) (288.807)
Depreciation and amortization of non-current assets 287.091 305.196
Income tax expense 106.440 103.773
Finance income, net 66.401 49.913
Gains/losses on disposals of non-current assets 0 (1.620)
Other adjustments for non-cash items 35.517 1.930.421
Decrease/(increase) in trade receivables (1.017.500) (190.127)
Decrease/(increase) in other fi nancial assets (126.894) 93.229
Decrease/(increase) in other non-fi nancial assets (635.270) (943.066)
Increase/(decrease) in trade payables 125.937 48.740
Increase/(decrease) in fi nancial liabilities (639.176) (2.763.005)
Increase/(decrease) in provisions (157.822) 69.517
Increase/(decrease) in deferred revenue 3.788.923 4.595.4095
Interest paid (88.375) (92.384)
Interest received 21.973 42.470
Income taxes paid, net of refunds 0 (102.585)
Net cash fl ows from operating activities 614.413 2.857.076
Purchase of intangible assets and property, plant and equipment (221.868) (309.977)
Proceeds on disposal of intangible assets and property, plant and equipment 0 4.290
Net cash infl ow from refund of loans by disposed subsidiaries 80.812 121.218
Net cash fl ows from investing activities (141.056) (184.469)
Effects of exchange rate changes on the balance of cash
held in foreign currencies (70.456) (123.860)
Net increase/(decrease) in cash and cash equivalents 402.901 2.548.747
Cash and cash equivalents at the beginning of the year 13.220.235 6.360.881
Cash and cash equivalents at the end of the year 13.623.136 8.909.628

CONSOLIDATED STATEMENT OF FINANCIAL POSITION

31.03.2012 31.12.2011
ASSETS EUR EUR
Current assets
Cash and cash equivalents 13.623.136 13.220.235
Other fi nancial assets 656.003 626.399
Trade receivables 10.900.062 9.882.561
Other non-fi nancial assets 964.673 329.403
Tax assets 3.983.662 3.977.945
Total current assets 30.127.536 28.036.543
Non-current assets
Goodwill 4.331.514 4.331.514
Other intangible assets 396.876 443.280
Property, plant and equipment 13.597.024 13.635.076
Other fi nancial assets 756.898 659.609
Deferred tax assets 1.404.030 2.909.060
Total non-current assets 20.486.342 21.978.539
Total assets 50.613.878 50.015.082
LIABILITIES AND EQUITY
Current liabilities
Trade payables 1.486.258 1.360.320
Tax liabilities 6.492.974 6.883.371
Financial liabilities 1.243.194 1.824.392
Provisions 2.891.710 3.049.532
Deferred revenue 7.152.146 3.363.223
Total current liabilities 19.266.282 16.480.838
Non-current liabilities
Financial liabilities 5.084.504 5.142.482
Deferred tax liabilities 437.590 1.842.607
Total non-current liabilities 5.522.094 6.985.089
Total liabilities 24.788.376 23.465.927
Equity
Issued capital 5.385.652 5.385.652
Reserves 11.139.952 11.139.952
Other comprehensive income 652.230 667.408
Retained earnings 7.747.447 8.421.275
Equity attributable to owners of the company 24.925.281 25.614.287
Non-controlling interests 900.221 934.868
Total equity 25.825.502 26.549.155
Total liabilities and equity 50.613.878 50.015.082

SEGMENT INFORMATIONS

Q1 2012 Q1 2011
EUR EUR
Consulting
Revenue 6.391.020 6.203.776
Cost of sales (4.858.938) (4.960.397)
Gross profi t 1.532.082 1.243.379
Software
Revenue 3.050.678 3.124.704
Cost of sales (488.565) (402.927)
Gross profi t 2.562.114 2.721.777

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

Q1 2012 Q1 2011
EUR EUR
Equity as of January 1 26.549.155 25.403.021
Profi t of the year (653.197) (288.807)
Exchange rate changes on the balance of cash held in foreign currencies (70.456) 28.453
Total comprehensive income (723.653) (260.354)
Equity as of March 31 25.825.502 25.142.667

FINANCIAL CALENDAR 2012/2013

May 22, 2012 | Annual General Meeting, Palatin, Wiesloch, 10.00 Uhr August 02, 2012 | Quarterly Report 2, 2012 November 06, 2012 | Quarterly Report 3, 2012 November 12 - 14, 2012 | Deutsches Eigenkapitalforum, Frankfurt March 28, 2013 | Annual Report 2012 May 02, 2013 | Quarterly Report 1, 2013 August 01, 2013 | Quarterly Report 2, 2013 November 07, 2013 | Quarterly Report 3, 2013

REALTECH AG Investor Relations Volker Hensel Industriestraße 39c

69190 Walldorf

Tel.: 06227.837.500 Fax: 06227.837.9134 [email protected] www.realtech.com

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