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RaySearch Laboratories

Annual Report Feb 28, 2023

3101_10-k_2023-02-28_34a63f86-d084-4933-8275-2644b938f5b9.pdf

Annual Report

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YEAR-END REPORT 2022

"In the fourth quarter of 2022, order intake increased by 49 percent and net sales rose 40 percent. Operating profit amounted to SEK 21 M (-17)."

Johan Löf, CEO of RaySearch

FOURTH QUARTER (OCTOBER-DECEMBER 2022)

  • Order intake SEK 514.4 M (345.0)
  • Net sales SEK 264.4 M (188.6)
  • Operating profit SEK 20.7 M (-16.6))
  • Profit after tax SEK 14.1 M (-16.0)
  • Profit per share before/after dilution SEK 0.41 (-0.47)
  • Cash flow SEK 42.8 M (-20.1)
  • Order backlog SEK 1,940.1 M (1,362,9) at the end of the period

TWELVE MONTHS (JANUARY-DECEMBER 2022)

  • Order intake SEK 1,218.5 M (807.8)
  • Net sales SEK 843.6 M (641.7)
  • Operating profit SEK 42.7 M (-53.3)
  • Profit after tax SEK 23.8 M (-47.3)
  • Profit per share before/after dilution SEK 0.69 (-1.38)
  • Cash flow SEK 46.8 M (-71.7)

SIGNIFICANT EVENTS DURING THE FOURTH QUARTER

  • RaySearch received its largest order ever when Ion Beam Applications S.A. (IBA) placed an order of 17.3 MEUR for RayStation and RayCare for installation at nine proton centers in Spain.
  • University Hospitals Seidman Cancer Center/Case Western Reserve University in Cleveland, Ohio, in the United States, placed an order for RayStation.
  • CGN Medical Technologies placed an order for RayStation, which CGN sold together with IBA's proton treatment system to Yangzhou Hospital in China.
  • Ohio State University Comprehensive Cancer Center Arthur G. James Cancer Hospital and Richard J. Solove Research Institute (OSUCCC - James) in the United States, placed an order for RayStation.

FINANCIAL SUMMARY1

AMOUNTS IN SEK 000s OCT-DEC JAN-DEC
2022 2021 2022 2021
Net sales 264,383 188,573 843,648 641,673
Operating profit/loss 20,700 -16,578 42,744 -53,341
Operating margin, % 7.8 -8.8 5.1 -8.3
Profit/loss for the period 14,138 -15,968 23,778 -47,315
Earnings/loss per share before/after dilution, SEK 0.41 -0.47 0.69 -1.38
Cash flow from operating activities 158,326 28,397 372,504 238,162
Cash flow for the period 42,769 -20,065 46,784 -71,703
Return on equity, %2 2.2 -2.5 3.7 -7.3
Equity/assets ratio, %, at the end of the period2 35.0 36.0 35.0 36.0
Share price at the end of the period, SEK 68.0 56.5 68.0 56.5

1 For definitions of key ratios, see page 20.

CEO COMMENTS

RECORD HIGH ORDER INTAKE AND NET SALES

It is gratifying to confirm that the quarterly order intake and net sales were the highest ever for a quarter, SEK 514 M and SEK 264 M, respectively. Compared with the year-on-year period, order intake rose 49 percent and net sales rose 40 percent. For the full-year, order intake increased 51 percent and net sales 31 percent compared with 2021. Operating profit for the quarter totaled SEK 21 M and cash flow was SEK 43 M. For the full-year, operating profit totaled SEK 43 M and cash flow was SEK 47 M. The market continued to open up and normalize during the quarter and we noted a growing interest from clinics all over the world. To leverage these opportunities, we stepped up our marketing activities – which also led to a slight increase in costs for marketing and travel. A recruitment process for key positions in the Finance Department has commenced. Costs remained in line with previous quarters, but as more permanent positions are filled,

the need for consultants – and their subsequent costs – will gradually decline. At the same time, this will create long-term stability in the department.

RAYSTATION IN MORE THAN 900 CLINICS

Our installed base continues to grow and more than 900 clinics have now purchased RayStation. Most RayStation clinics, just over 250, are located in the US. Japan, which recently reached 200 clinics, holds a solid second position, with China in third place, where RayStation can be found in about 80 clinics. We now have 22 customers for RayCare and we see a continued growing interest here.

RAYSEARCH'S LARGEST-EVER ORDER

In the second half of 2022, RaySearch participated in a public tender in Spain for the purchase of ten proton therapy systems for nine centers across Spain. The procurement process was

sponsored by the Spanish Ministry of Health and the Amancio Ortega Foundation, which agreed to pledge EUR 280 M to the Ministry of Health to finance the proton therapy systems. RaySearch submitted a tender for the contract in partnership with Ion Beam Applications S.A. (IBA), which manufactures proton therapy machines and is responsible for the system integration. In December, IBA placed an order for RayStation and RayCare for installation in all nine centers. The total value of the order is EUR 17.3 M, of which EUR 14.9 M pertains to software licenses.

In addition to the fact that this is RaySearch's largest-ever order, we are very proud to be delivering both RayStation and RayCare to such a large-scale project for proton therapy. The contract will strengthen our leading position in treatment planning for proton therapy, while significantly increasing the customer base for RayCare. We are really looking forward to working with IBA and the Spanish proton therapy centers and are convinced that the combination of RayStation and RayCare, together with IBA's proton therapy machines, will bring many synergies in terms of both implementation and clinical efficiency. Delivery is scheduled to commence in 2024 and continue for several years, consequently this order has not contributed to revenue during 2022.

WELL SET FOR GROWTH

The improved market conditions, another quarter with strong figures and an order backlog that once again peaked (SEK 1,940 M), mean that we have a stable base for continued growth. However, I would once again like to mention that our growth will not necessarily follow a straight line but may – as history has shown us – vary from quarter to quarter.

Finally, I would like to thank all our employees for the past year. I am proud of the drive and innovative spirit that exists in the company, and these are also the very qualities that enable us to succeed with our joint mission – to continue developing innovative software for even better and more advanced cancer treatments.

Stockholm, February 28, 2023

Johan Löf CEO and founder

FINANCIAL INFORMATION

RaySearch operates in a market with uneven order flows where large individual orders can have a substantial impact on revenue recognition between the quarters and, because the company has limited (less than 10 percent) variable costs for license revenue, operating profit is affected by an amount that is nearly as high. For this reason, a longer perspective than a few quarters should be taken.

ORDER INTAKE AND ORDER BACKLOG

In the fourth quarter of 2022, order intake rose 49.1 percent year-on-year to SEK 514.4 M (345.0). License order intake increased 66.8 percent to SEK 284.9 M (170.9) while order intake for support increased 32.6 percent to SEK 173.4 (130.7).

Order intake (amounts in SEK M) Q4-22 Q3-22 Q2-22 Q1-22 Q4-21 Full-Year
2022
Full-Year
2021
Licenses 284.9 86.1 66.9 131.4 170.9 569.3 350.7
Hardware 21.4 25.9 21.2 24.1 35.7 92.7 65.0
Support (incl. warranty support) 173.4 97.7 118.7 111.2 130.7 501.0 365.0
Training and other 34.7 9.4 5.7 5.8 7.7 55.5 27.1
Total order intake 514.4 219.1 212.5 272.5 345.0 1.218,5 807,8
Order backlog (amounts in SEK M) Q4-22 Q3-22 Q2-22 Q1-22 Q4-21
Licenses 395.3 237.3 213.3 184.1 176.6
Hardware 64.7 81.8 82.4 74.2 66.2
Support (incl. warranty support) 1.380,0 1.320,5 1.169,9 1.159,9 1.053,3
Training and other 100,1 75,6 74,7 70,5 66,8
Total order backlog at the end of the period 1.940,1 1.715,2 1.540,3 1.488,7 1.362,9

For the full year 2022, order intake increased by 50.8 percent and amounted to SEK 1,218.5 (807.8). License order intake increased by 62.3 percent and amounted to SEK 569.3 (SEK 350.7), while order intake for support increased by 37.3 percent and amounted to 501.0 (365.0) MSEK.

As of December 31, 2022, the total order base amounted to SEK 1,940.1 (SEK 1,362.9), which is expected to generate revenue of approximately SEK 441 in the next 12 months. The remaining amount in the order backlog mainly refers to support commitments that are primarily expected to generate revenue during the following four -year period.

REVENUE

In the fourth quarter of 2022, net sales rose 40.2 percent to SEK 264.4 M (188.6). The change was attributable to higher license sales, which increased 25.0 percent to SEK 131.9 M (105.5). The change in sales at unchanged currencies was 41.3 (22.0) percent.

Support revenue rose 19.7 percent to SEK 85.9 M (71.8), accounting for 33 percent (38) of net sales in the fourth quarter. Hardware sales, which have a limited profit margin, increased by 340.5 percent to SEK 40.5 M (9.2). Excluding hardware, sales rose 24.8 percent year-on-year.

Revenue (amounts in SEK M) Q4-22 Q3-22 Q2-22 Q1-22 Q4-21 Full-year
2022
Full-year
2021
License revenue 131.9 76.4 68.4 111.7 105.5 388.5 307.1
Hardware revenue 40.5 33.9 14.8 16.6 9.2 105.8 51.5
Support revenue 85.9 87.4 73.1 76.6 71.8 323.1 268.5
Training and other revenue 6.1 13.1 3.9 3.2 2.1 26.3 14.5
Net sales 264.4 210.9 160.2 208.1 188.6 843.6 641.7
Change in sales, corresp. period, % 40.2 54.6 3.7 28.4 17.6 31.5 -1.6
Change in currency adjusted sales, corresp. period, % 41.3 33.9 -5.5 19.0 22.0 23.2 1.6

For the full year 2022, net sales increased 31.5 percent to SEK 843.6 M (641.7). The change was attributable to higher license revenue, which increased 26.5 percent to SEK 388.5 M (307.1).

During 2022, net sales had the following geographic distribution: North America, 47 percent (35), Asia 22 percent (27), Europe and the rest of the world, 31 percent (38).

OPERATING PROFIT

In the fourth quarter of 2022 operating profit amounted to SEK 20.7 M (-16.6), representing an operating margin of 7.8 percent (-8.8). In the fourth quarter, operating expenses increased 18.8 percent to SEK 243.7 M (205.2).

In the fourth quarter, the net of exchange-rate gains and losses amounted to SEK -9.6 M (1.5) since a large portion of the Group's receivables are denominated in USD and EUR and are revaluated in accordance with current currency rates. Adjusted for these currency translations, the operating result for the third quarter would have totaled SEK 30.3 M (-18.1.

During the full year 2022, the operating result increased to SEK 42.7 M (-53.3), representing an operating margin of 5.1 percent (-8.3).

Currency effects

Consolidated sales and earnings are impacted by USD/EUR to SEK exchange rates, since most sales are invoiced in USD and EUR, while most costs are denominated in SEK.

At unchanged exchange rates, the change in sales was 41 percent in the fourth quarter of 2022 compared with the year-earlier period.

A sensitivity analysis of the Group's currency exposure shows that a 1-percentage point change in the USD exchange rate against the SEK would have impacted consolidated operating profit by approximately +/- SEK 1.0 M in the fourth quarter of 2022, while a corresponding change in the EUR exchange rate would have impacted consolidated operating profit by approximately +/- SEK 0.7 M.

The Group follows the financial policy established by the Board, whereby exchange-rate fluctuations are not hedged.

Capitalization of development costs

RaySearch is a research and development-oriented company that makes significant investments in the development of software solutions for improved cancer treatment. At December 31, 2022, 193 employees (211) were engaged in R&D, corresponding to 52 percent (50) of the total number of employees.

Q4-22 Q3-22 Q2-22 Q1-22 Q4-21 Full-year
2022
Full-year
2021
Research and development costs 58.5 51.8 59.9 64.3 79.1 234.6 270.0
Capitalization of development costs -49.4 -40.2 -46.0 -52.4 -59.3 -188.0 -203.3
Amortization of capitalized development costs 50.9 50.9 45.4 45.0 44.1 192.2 166.7
Research and development costs 60.1 62.5 59.2 57.0 63.9 238.8 233.4

In 2022, RaySearch continued to invest in both existing products and future products. Overall, research and development costs decreased 13.1 percent to SEK 234.6 M (270.0) during 2022, corresponding to 28 percent (42) of the Group's net sales. The decrease was attributable to a lower number of employees in research and development.

Development costs of SEK 188.0 M (203.3) were capitalized, down 7.5 percent, representing 80.1 percent (75.1) of total research and development costs.

Amortization of capitalized development costs rose 15.3 percent to SEK 192.2 M (166.7), and the increase was attributable to the launching of new products.

Research and development costs (after adjustments for capitalization and amortization of development costs) rose 5,4 percent to SEK 238.8 M (233.4).

Amortization and depreciation

In the fourth quarter of 2022, total amortization and depreciation increased 11.7 percent to SEK 78.0 M (69.9), of which amortization of intangible fixed assets accounted for SEK 50.9 M (44.2), mainly related to capitalized development costs. Depreciation of tangible fixed- and right of use assets amounted to SEK 27.0 M (25.7).

For the full year 2022, total amortization and depreciation amounted to SEK 297.0 M (250.2), of which amortization of intangible fixed assets amounted to SEK 192.4 M (167.0), mainly related to capitalized development costs. Depreciation of tangible fixed- and right of use assets amounted to SEK 104.6M (83.1).

PROFIT AND EARNINGS PER SHARE

In the fourth quarter of 2022, profit after tax totaled SEK 14.1 M (-16.0), corresponding to profit per share of SEK 0.41 M (-0.47) before and after dilution. For the full year of 2022, profit after tax totaled SEK 23.8 M (-47.3), bringing profit per share before and after dilution to SEK 0.69 (-1.38).

Tax expense for the full year o2 2022 amounted to SEK 8.6 M (-11.4), corresponding to an effective tax rate of 26.6 percent (-19.4). Previous year a tax income related to deferred tax assets in the parent company was recognized, related to tax deficits.

CASH FLOW AND LIQUIDITY

In the fourth quarter of 2022, cash flow from operating activities was SEK 158.3 M (28.4), and the change is attributable change in operating liabilities. Working capital mainly comprises various types of customer receivables, such as accounts receivable and current and long-term unbilled customer receivables in instances where payment plans exist. For the full year 2022, cash flow from operating activities was SEK 372.5 M (238.2).

At the end of the period, the company's total customer receivables amounted to 50 percent (57) of net sales over the past 12 months. Working capital amounted to 5 percent (7) of net sales over the past 12 months. The decline is attributable to changes in operating liabilities including advance payments from customers.

In the fourth quarter, cash flow from investing activities was SEK -95.5 M (-60.9). Investments in intangible fixed assets amounted to SEK -49.4 M (-59.3) and comprised capitalized development costs for the company's products – RayStation, RayCare, RayCommand and RayIntelligence. Investments in tangible fixed assets amounted to SEK -42.0 M (-18.6), mainly related to the head office in Stockholm.

In the fourth quarter, cash flow from financing activities amounted to SEK -19.9 M (12.5), and SEK -49.7 M (- 72.2) during the full year 2022. A repayment of SEK 21 M of the company's credit facility was done in the first quarter.

Cash flow for the period was SEK 42.8 M (-20.1) for the fourth quarter and SEK 46.8 M (-71.7) for the full year. At December 31, consolidated cash and cash equivalents amounted to SEK 160.3 M (102.5).

FINANCIAL POSITION

At September 30, 2022, RaySearch's total assets amounted to SEK 1,876 M (1,745) and the equity/assets ratio was 35.0 percent (36.0). Current receivables amounted to SEK 468 M (414). The receivables mainly comprise various types of customer receivables.

RaySearch's credit facilities comprise a revolving loan facility of up to SEK 150 M maturing in Mars 2025 and an overdraft facility of SEK 50 M, renewed with 12 months yearly on December 31st. Chattel mortgages amounted to SEK 100 M. On December 31, 2022, short-term loans totaling SEK 0 M (0) had been raised under the company's revolving loan facility and SEK 0 M (21) of the credit facility had been drawn.

On December 31, 2022, the Group's net debt amounted to SEK 395.9 M (458.9). The change is mainly due to increased cash and cash equivalents.

EMPLOYEES

For the full year of 2022, the average number of employees in the Group was 382 (419). At the end of the year, the Group had 370 (418), employees, of whom 267 (308) were based in Sweden and 103 (110) in foreign subsidiaries.

PARENT COMPANY

RaySearch Laboratories AB (publ) is the Parent Company of the RaySearch Group. Since the Parent Company's operations are consistent with the Group's operations in all material respects, the comments for the Group are also largely relevant for the Parent Company.

Differences in profitability between the Parent Company and the Group are attributable to the Parent Company accounting for a relatively high proportion of operating expenses, and to the capitalization of development costs being recognized in the Group but not in the Parent Company. The Parent Company was also not affected by the changes pertaining to lease recognition under IFRS 16, and instead continues to recognize lease payments as operating lease payments. This reduces operating profit marginally compared with if IFRS 16 had been applied.

The Parent Company's current receivables mainly comprise receivables from Group companies and external customers.

SIGNIFICANT EVENTS DURING THE THIRD QUARTER

Agreement with IBA

In December, RaySearch received its largest ever order when Ion Beam Applications S.A. (IBA) placed an order for RayStation and RayCare for installation on ten proton therapy units, at nine different proton centers, in Spain. RaySearch participated in a public procurement in collaboration with IBA, who are mainly responsible for the

system integration. The total order value is 17.3 million euros, of which 14.9 million euros refer to software licenses. Consequently, this order has not contributed to revenue during 2022.

Agreement with University Hospitals Seidman

In December, University Hospitals Seidman Cancer Center/Case Western Reserve University in Cleveland, Ohio, in the US, placed an order for the RayStation. The revenue from the order was reported in the fourth quarter of 2022. UH Seidman Cancer Center is part of the Case Comprehensive Cancer Center, which is one of the US's leading academic and research institutions with 15 cancer clinics, nine of which have radiation therapy.

Agreement with CGN Medical Technologies

In December 2022, CGN Medical Technologies placed an order for the RayStation, which CGN sold along with IBA's proton therapy system to Yangzhou Hospital in China. CGN Medical Technologies markets and sells IBA's proton therapy systems in China. The order value was EUR 2.4 million (corresponding to around SEK 27 million) including a 5-year service contract. Revenue from the order was not reported in 2022.

Agreement with State University Comprehensive Cancer Center

In December, the Ohio State University Comprehensive Cancer Center - Arthur G. James Cancer Hospital and Richard J. Solove Research Institute (OSUCCC – James) in the United States placed an order for the RayStation. OSUCCC – James is the third largest cancer hospital in the United States. The revenue from the order was reported in the fourth quarter of 2022.

SIGNIFICANT EVENTS AFTER THE END OF THE REPORTING PERIOD

No significant events have been announced after the end of the period. It should be noted that press releases for University Hospitals Seidman, CGN Medical Technologies and Ohio State University Comprehensive Cancer Center were published in January, after wording was agreed with the respective client, but refer to events in the fourth quarter.

THE COMPANY'S SHARE

On December 31, 2022, the total number of registered shares in RaySearch was 34,282,773, of which 8,454,975 were Class A and 25,827,798 Class B shares. The quotient value was SEK 0.50 and the company's share capital amounted to SEK 17 141 386,50. Each Class A share entitles the holder to ten votes, and each Class B share to one vote, at a general meeting. On December 31, 2022, the total number of voting rights in RaySearch was 110,377,548.

SHARE OWNERSHIP

At December 31, 2022, the number of shareholders in RaySearch was 7,165 according to Euroclear, and the largest shareholders were as follows:

Name Class A
shares
Class B
shares
Total shares Share
capital,
%
Votes,
%
Johan Löf 6,243,084 18,393 6,261,477 18.3 56.6
State Street Bank and Trust Co, W9 0 4,218,524 4,218,524 12.3 3.8
BNP Paribas Sec Services Paris, W8IMY 0 2,406,650 2,406,650 7.0 2.2
Swedbank Robur Ny Teknik BTI 0 1,800,000 1,800,000 5.3 1.6
BNY Mellon SA/NV (Former BNY), W8IMY 0 1,442,723 1,442,723 4.2 1.3
Anders Brahme 1,150,161 200,000 1,350,161 3.9 10.6
Andra AP-fonden 0 1,220,942 1,220,942 3.6 1.1
Carl Filip Bergendal 1,061,577 139,920 1,201,497 3.5 9.7
Nordnet Pensionsförsäkring AB 0 718,905 718,905 2.1 0.7
Avanza Pension 0 672,341 672,341 2.0 0.6
Totalt 10 största ägare 8,454,822 13,838,398 21,293,220 62.1 88.3
Övriga 153 12,989,400 12,989,553 37.9 11.7
Totalt 8,454,975 25,827,798 34,282,773 100.0 100.0
Source: Euroclear

OTHER INFORMATION

2022 ANNUAL GENERAL MEETING

The Annual General Meeting of RaySearch Laboratories AB (publ) will take place on Thursday, May 25, 2023. Shareholders who wish to have a matter dealt with at the Annual General Meeting must submit a written request to the board. The request must normally reach the board no later than (7) weeks before the general meeting is to take place.

Proposed dividend

As the company is in an expansive the board of RaySearch proposes that no dividend be paid for the operating year 2022.

RISKS AND UNCERTAINTIES

As a global Group with operations in different parts of the world, RaySearch is exposed to various risks and uncertainties, such as market risk, operational and legal risk, as well as financial risk pertaining to exchange-rate fluctuations, interest rates, liquidity and financing opportunities. RaySearch's risk management aims to identify, measure and reduce risks related to the Group's transactions and operations. For more information about risks and risk management, refer to pages 39 – 41 of RaySearch's 2021 Annual Report. There have been no significant changes with any impact on the risks reported. This also applies to the risks and uncertainties arising from the COVID-19 pandemic that could affect RaySearch's sales, earnings and financial position.

SEASONAL VARIATIONS

RaySearch's customers are healthcare providers and the company's operations are somewhat characterized by seasonal variations that are typical for the industry, whereby the fourth quarter is normally the strongest – mainly because many customers have budgets that follow the calendar year.

ENVIRONMENT AND SUSTAINABILITY

Sustainability is a key aspect of RaySearch's strategy and operations, and the company is working actively to become a sustainable enterprise. The primary aim of RaySearch's operations is to help cancer clinics improve and save the lives of cancer patients. Through innovative software solutions, the company is continuously striving to improve and streamline workflows in clinical environments and to improve treatment outcomes for cancer patients. The customer value created presents business opportunities for RaySearch, but also major social benefit and economic gains.

The negative environmental impact of the company's products is limited. The company's environmental impact is mainly related to the purchase of goods and services, energy use and transportation. RaySearch aims to contribute to sustainable development and therefore works actively to improve the company's environmental performance wherever this is economically viable. More information about the company's environmental and sustainability initiatives is available in the company's Sustainability Report on pages 22 – 28 of RaySearch's 2021 Annual Report.

REVIEW

This interim report has not been reviewed by the company's auditors.

The Board of Directors and CEO give their assurance that this interim report gives a true and fair view of the Group's and the Parent Company's operations, position and earnings, and describes the significant risks and uncertainties facing the Parent Company and the companies included in the Group.

Stockholm, February 28, 2023 The Board of Directors of RaySearch Laboratories AB (publ)

Hans Wigzell Chairman of the Board Johan Löf CEO and Board member Carl Filip Bergendal Board member

Britta Wallgren Board member

Günther Mårder Board member

FOR FURTHER INFORMATION, PLEASE CONTACT:

Johan Löf, CEO Tel: +46 8 510 530 00 [email protected] Henrik Bergentoft, CFO Tel: +46 8 510 530 00 [email protected]

The information contained in this interim report is such that RaySearch Laboratories AB (publ) is obliged to disclose under the EU Market Abuse Regulation and the Swedish Securities Market Act. The information was submitted for publication on February 28, 2023, at 7:45 a.m. CET.

WEBCAST

CEO Johan Löf and CFO Henrik Bergentoft will present RaySearch's the year-end report 2022 at a webcast to be held in English on Tuesday, February 28, 2023, at 10:00-10:30 a.m. CET.

Link to webcast: https://raysearchlabs.creo.se/230228

You can also join the webcast by phone: Sverige: +46 8 505 583 51 UK: +44 333 300 92 67 US: +1 646 722 49 56

FINANCIAL CALENDAR

2022 Annual Report (published on the website) April 27, 2023
Interim report for the first quarter, 2023 May 17, 2023
Annual General Meeting 2023 May 25, 2023
Interim report for the second quarter, 2023 August 25, 2023
Interim report for the third quarter, 2023 November 17, 2023

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME IN SUMMARY

AMOUNTS IN SEK 000s OCT-DEC JAN-DEC
Not 2022 2021 2022 2021
Net sales
2,3
264,383 188,573 843,648 641,673
Cost of goods sold1 -38,177 -10,933 -94,991 -50,397
Gross profit 226,206 177,640 748,657 591,276
Other operating income 9,173 5,592 49,504 32,779
Selling expenses -88,964 -95,633 -309,424 -300,192
Administrative expenses -47,443 -36,828 -171,719 -122,036
Research and development costs -60,080 -63,921 -238,769 -233,443
Other operating expenses -18,192 -3,428 -35,505 -21,725
Operating profit/loss 20,700 -16,578 42,744 -53,341
Financial net -2,451 -2,370 -10,369 -5,332
Profit/loss before tax 18,249 -18,948 32,375 -58,673
Tax -4,111 2,980 -8,597 11,358
Profit/loss for the period2 14,138 -15,968 23,778 -47,315
Other comprehensive income
Items to be reclassified to profit or loss
Translation difference of foreign operations for the period -1,947 852 5 ,066 2 ,242
Comprehensive income for the period2 12,191 -15,116 28,844 -45,073
Earnings/loss per share before and after dilution (SEK) 0.41 -0.47 0.69 -1.38

1Comprises costs for hardware and license costs paid, but not amortization of capitalized development costs, which is included in research and development costs.

2Fully (100 percent) attributable to Parent Company shareholders.

CONSOLIDATED STATEMENT OF FINANCIAL POSITION IN SUMMARY

AMOUNTS IN SEK 000s
Note
Dec
31,
2022
Dec 31, 2021
ASSETS
Intangible fixed assets 518,663 523,109
Tangible fixed assets and right of use assets 649,070 666,539
Deferred tax assets 25,598 28,525
Other long-term receivables 54,697 10,204
Total fixed assets 1,248,028 1,228,377
Inventories 14,091 29,991
Current receivables 453,563 383,843
Cash and cash equivalents 160,268 102,535
Total current assets 627,922 516,369
TOTAL ASSETS 1,875,950 1,744,746
EQUITY AND LIABILITIES
Equity 657,156 628,312
Deferred tax liabilities 106,874 107,784
Long-term interest-bearing liabilities 497,822 491,896
Total long-term liabilities 604,696 599,680
Accounts payable 24,030 48,774
Current interest-bearing liabilities 58,307 70,381
Other current liabilities 531,761 397,599
Total current liabilities 614,098 516,754
TOTAL EQUITY AND LIABILITIES 1,875,950 1,744,746

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY IN SUMMARY

AMOUNTS IN SEK 000s OCT-DEC JAN-DEC
2022 2021 2022 2021
Opening balance according to adopted Annual
Report
644,965 664,394 628,312 694,351
Adjustment on correction of error (net of tax)1 - -20,966 - -20,966
Adjusted opening balance 644,965 643,428 628,312 673,385
Profit/loss for the period 14,138 -15,968 23,778 -47,315
Translation difference for the period -1,947 852 5,066 2,242
Closing balance 657,156 628,312 657,156 628,312

1 See Note 1 for more information about correction of previous error.

CONSOLIDATED STATEMENT OF CASH FLOW IN SUMMARY

AMOUNTS IN SEK 000s OKT-DEC JAN-DEC
Not 2022 2021 2022 2021
Profit/loss before tax 18,249 -18,948 32,375 -58,673
Adjusted for non-cash items1) 80,397 63,810 296,104 226,637
Taxes paid -4,353 27,477 -13,816 17,648
Cash flow from operating activities before changes in
working capital
94,293 72,339 314,663 185,612
Cash flow from changes in operating receivables -48,951 -113,836 -50,309 17,053
Cash flow from changes in operating liabilities 112,985 69,894 108,151 35,497
Cash flow from operating activities 158,326 28,397 372,504 238,162
Cash flow from investing activities -95,641 -60,944 -275,994 -237,631
Cash flow from financing activities -19,916 12,482 -49,726 -72,234
Cash flow for the period 42,769 -20,065 46,784 -71,703
Cash and cash equivalents at the beginning of the period 118,194 120,589 102,535 168,746
Exchange-rate difference in cash and cash equivalents -695 2,011 10,949 5,492
Cash and cash equivalents at the end of the period 160,268 102,535 160,268 102,535

1 These amounts mainly include amortization of capitalized development costs, right-of-use assets and unrealized currency effects

PARENT COMPANY INCOME STATEMENT IN SUMMARY

AMOUNTS IN SEK 000s OCT-DEC JAN-DEC
Not 2022 2021 2022 2021
Net sales
2, 3
192,721 145,112 620,315 477,055
Cost of goods sold1) -10,098 -11,184 -28,688 -26,477
Gross profit 182,623 133,928 591,627 450,578
Other operating income 7,986 5,521 47,917 32,227
Selling expenses -50,272 -56,063 -169,489 -177,313
Administrative expenses -58,977 -37,406 -217,833 -122,793
Research and development costs -50,743 -79,523 -203,678 -270,868
Other operating expenses -18,025 -3,249 -34,882 -20,704
Operating profit/loss 12,592 -36,792 13,662 -108,873
Loss from financial items -196 -536 -1,265 -1,618
Profit/loss after financial items 12,396 -37,328 12,397 -110,491
Appropriations - 32,615 - 32,615
Profit/loss before tax 12,396 -4,713 12,397 -77,876
Tax on profit/loss for the period -2,585 24 -3,775 14,367
Profit/loss for the period 9,811 -4,689 8,622 -63,509

1Comprises costs for hardware and royalties.

PARENT COMPANY STATEMENT OF COMPREHENSIVE INCOME

AMOUNTS IN SEK 000s OCT-DEC JAN-DEC
2022 2021 2022 2021
Profit/loss for the period 9,811 -4,689 8,622 -63,509
Other comprehensive income - - - -
Comprehensive income for the period 9,811 -4,689 8,622 -63,509

PARENT COMPANY BALANCE SHEET IN SUMMARY

AMOUNTS IN SEK 000s
Not
Dec 31, 2022 Dec 31, 2021
ASSETS
Intangible fixed assets 342 575
Tangible fixed assets 56,525 69,225
Shares and participations 3,958 3,958
Deferred tax assets 23,992 26,695
Other long-term receivables 8,510 16,344
Total fixed assets 93,327 116,797
Inventories 3,758 6,436
Current receivables 385,786 360,363
Cash and bank balances 79,903 11,165
Total current assets 469,447 377,964
TOTAL ASSETS 562,774 494,761
EQUITY AND LIABILITIES
Equity
Restricted equity
Share capital 17,141 17,141
Statutory reserve 43,630 43,630
Total restricted equity 60,771 60,771
Unrestricted equity
Retained earnings 118,237 181,733
Profit/loss for the year 8,622 -63,509
Total non-restricted equity 126,859 118,224
Total equity 187,630 178,995
Long-term liabilities 22,824 6,447
Accounts payable 18,957 40,169
Current interest-bearing liabilities - 21,268
Other current liabilities 333,363 247,882
Total current liabilities 352,320 309,319
TOTAL EQUITY AND LIABILITIES 562,774 494,761

NOTES, GROUP

NOTE 1 ACCOUNTING POLICIES

This interim report has been prepared in accordance with IAS 34 Interim Financial Reporting and the Swedish Annual Accounts Act. The accounting policies applied are consistent with those described in the 2021 Annual Report for RaySearch Laboratories AB (publ), which is available at www.raysearchlabs.com

RaySearch Laboratories AB (publ) is the Parent Company of the RaySearch Group. The Parent Company applies the Swedish Annual Accounts Act and RFR 2 Accounting for Legal Entities. The Parent Company's operations are consistent with the Group's operations in all material respects.

Differences in profitability between the Parent Company and the Group are attributable to the Parent Company accounting for a relatively high proportion of operating expenses, and to the capitalization of development costs being recognized in the Group but not in the Parent Company. The Parent Company was also not affected by IFRS 16, and will continue to recognize lease payments on a straight-line basis over the lease term. This reduces operating profit compared with if IFRS 16 had been applied.

The Parent Company's current receivables mainly comprise receivables from Group companies and external customers.

Correction of error

In the second quarter, revenues for 2019 and 2020 have been corrected due to a previous error. The error was introduced in 2019 when a deal was separated into performance obligations in an incorrect way, which impacted amounts and timings for the revenues. The correction affects revenues in 2019 and 2020 in the Group and the Parent Company by SEK -23.9 M and SEK -2.8 M and the tax by SEK 5.1 M and SEK 0.6 M, respectively. The effect on 2021 is that the opening balance is adjusted by SEK -21.0 M, deferred tax assets by SEK 5.7 M and deferred income by SEK 26.7 M in the Parent Company. The effect is the same in the Group.

NOTE 2 REVENUE FROM CONTRACTS WITH CUSTOMERS

RaySearch conducts sales of goods and services in various regions. Revenue from sales of licenses and hardware is recognized in profit or loss at a point in time, while revenue from sales of training and support is recognized over time.

AMOUNTS IN SEK 000s JAN-DEC
2022 2021 Change
Revenue by type
Licenses 388,456 307,138 26.5%
Support 323,104 268,526 20.3%
Hardware 105,760 51,496 105.4%
Training and other 26,328 14,513 81.4%
Total revenue from contracts with customers 843,648 641,673 31.5%
Revenue by geographic market
North America 397,919 224,341 77.4%
APAC 183,420 173,547 5.7%
Europe and rest of the world 262,309 243,785 7.6%
Total revenue from contracts with customers 843,648 641,673 31.5%
Revenue by date for revenue recognition
Goods/services transferred at a point in time 494,216 358,634 37.8%
Services transferred over time 349,432 283,039 23.5%
Total revenue from contracts with customers 843,648 641,673 31.5%

NOTE 3 ESTIMATES

Preparation of the interim report requires that company management make estimates that affect the carrying amounts. The actual outcome could deviate from these estimates. The critical sources of uncertainty in the estimates are the same as those in the most recent Annual Report.

NOTE 4 FINANCIAL INSTRUMENTS

RaySearch's financial assets and liabilities comprise billed and unbilled receivables, cash and cash equivalents, accrued expenses, accounts payable, bank loans and lease liabilities. Long-term receivables and lease liabilities are discounted, while other financial assets and liabilities have short maturities. Accordingly, the fair values of all financial instruments are deemed to correspond approximately to their carrying amounts.

The provision for expected credit losses is a weighted assessment of payment history, reports from external credit rating agencies and other customer-specific information. At the end of December 2022, the credit loss provision amounted to SEK 45.1 M (40.0), corresponding to 10 percent (11) of total customer receivables.

NOTE 5 RELATED-PARTY TRANSACTIONS

There were no transactions between RaySearch and related parties with any material impact on the company's position and earnings during the period.

NOTE 6 PLEDGED ASSETS IN THE GROUP AND PARENT COMPANY

AMOUNTS IN SEK 000s Dec 31,
2022
Dec 31,
2021
Chattel mortgages 100,000 100,000
Guarantees 33,007 31,046

GROUP QUARTERLY OVERVIEW

2022 2021
AMOUNTS IN SEK 000s Q4 Q3 Q2 Q1 Q4 Q3 Q2 Q1
Order intake
Total order intake 514,424 219,091 212,511 272,442 345,028 127,853 189,750 145,131
Income statement
Net sales1 264,383 210,881 160,235 208,149 188,573 136,419 154,579 162,102
Change in sales, %1 40.2 54.6 3.7 28.4 18.5 15.2 -5.2 -22.1
Operating profit/loss1 20,700 12,007 -19,527 29,564 -16,578 -26,561 -22,463 12,261
Operating margin, %1 7.8 5.7 -12.2. 14.2 -8.8 -19.5 -14.5 7.6
Profit/loss for the period1 14,138 10,984 -19,731 19,298 -15,968 -21,990 -16,467 7,110
Net margin, %1 5.3 5.2 -12.3 9.3 -8.5 -16.1 -10.7 4.4
Cash flow
Operating activities 158,326 8,613 79,778 125,787 28,397 47,356 58,077 104,332
Investing activities -95,641 -52,209 -67,593 -60,551 -60,944 -45,569 -70,843 -60,275
Financing activities -19,919 -4,394 4,500 -29,916 12,482 -11,875 -61,624 -11,217
Cash flow for the period 42,769 -47,990 16,685 35,320 -20,065 -10,088 -74,390 32,840
Capital structure
Equity/assets ratio, %1 35.0 37.6 35.2 37.5 36.0 54.6 55.7 50.9
Net debt 395,861 414,273 386,236 397,045 459,742 -52,983 -50,385 -65,952
Debt/equity ratio1 0.6 0.6 0.6 0.6 0.7 -0.1 -0.1 -0.1
Net debt/EBITDA 1.2 1.4 1.6 1.8 2.3 -0.3 -0.3 -0.4
Per share data, SEK
Earnings/loss per share before dilution1 0.41 0.29 -0.58 0.56 -0.47 -0.64 -0.48 0.21
Earnings/loss per share after dilution1 0.41 0.29 -0.58 0.56 -0.47 -0.64 -0.48 0.21
Equity per share1 19.17 18.81 18.42 18.91 18.33 18.77 19.39 19.88
Share price at the end of the period 68.00 47.60 54.40 51.70 56.50 61.50 87.40 89.50
Other
No. of shares before/after dilution, 000s 34,282,8 34,282,8 34,282,8 34,282,8 34,282,8 34,282,8 34,282,8 34,282,8
Average no. of employees 382 386 383 399 419 418 414 412

GROUP, ROLLING 12 MONTHS

Jan 2022- Oct 2021- Jul 2021- Apr 2021- Jan 2021- Oct 2020- Jul 2020- Apr 2020-
AMOUNTS IN SEK 000s Dec 2022 Sep 2022 Jun 2022 Mar 2022 Dec 2021 Sep 2021 Jun 2021 Mar 2021
Order intake
Total order intake 1,218,468 1,049,070 957,845 935,073 807,762 701,859 712,486 699,868
Income statement
Net sales1 843,648 767,838 693,376 687,720 641,673 612,238 594,252 602,734
Operating profit/loss1 42,744 5,466 -33,102 -36,038 -53,341 -52,052 -55,665 -44,853
Operating margin, %1 5.1 0.7 -4.8 -5.2 -8.3 -8.5 -9.4 -7.4
Cash flow
Cash flow 46,784 -16,050 21,852 -69,223 -72,380 -73,136 -41,328 98,972
Cash flow adjusted for repayment of
bank loans
68,052 5,218 43,120 -47,955 -22,380 -23,136 8,672 98,972

1See Note 1 for more information about correction of previous error.

DEFINITIONS OF KEY RATIOS

The interim report refers to a number of non-IFRS financial measures that are used to provide investors and company management with additional information to assess the company's operations. The various non-IFRS measures used to complement the IFRS financial statements are described below.

Non-IFRS measures Definition Reason for using the measure
Order intake The value (transaction price) of all orders received and Order intake is an indicator of future revenue and thus a key
changes to existing orders during the current period figure for the management of RaySearch's operations
Order backlog The value of orders at the end of the period that the The order backlog shows the value of orders already booked
company has yet to deliver and recognize as revenue, by RaySearch that will be converted to revenue in the
meaning remaining performance obligations. future.
Net sales/Order intake Recognized net sales in relation to total order intake during The measurement is used to monitor the recognized
the corresponding period revenue in relation to sales, which is part of the reason for
the change in order backlog.
Change in sales The change in net sales compared with the year-earlier
period expressed as a percentage
The measure is used to track the performance of the
company's operations between periods
Change in sales at Change in sales at unchanged exchange rates, i.e. excluding This measure is used to monitor underlying change in sales
unchanged currencies currency effects driven by alterations in volume, pricing and mix for
comparable units between different periods
Gross profit Net sales minus cost of goods sold Gross profit is used to measure the margin before sales,
research, development and administrative expenses
Operating profit/loss Calculated as profit for the period before financial items and Operating profit/loss provides an overall picture of the total
tax generation of earnings in operating activities
Operating profit adjusted Calculated as operating profit less other operating Operating profit provides an overall picture of the total
for currency translation income/expenses generation of earnings in operating activities excluding
effects currency translation effects for balance sheet items
Operating margin Operating profit expressed as a percentage of net sales Together with sales growth, the operating margin is a key
element for monitoring value creation
Net margin Profit for the period as a percentage of net sales for the The net margin shows the percentage of net sales remaining
period after the company's expenses have been deducted
Cash flow adjusted for Cash flow for the period less cash flow from changes to bank The measurement shows the underlying cash flow before
changes in bank loans loans financing activities, but including amortization of lease
liabilities.
Equity per share Equity divided by number of shares at the end of the period The measurement shows the return generated on the
owners' invested capital per share
Rolling 12 months' sales, Sales, operating profit or other results measured over the This measure is used to more clearly illustrate the trends for
operating profit or other past 12-month period sales, operating profit and other results, which is relevant
results because RaySearch's revenue is subject to monthly
variations
Working capital Working capital comprises inventories, operating receivables This measure shows how much working capital is tied up in
and operating liabilities, and is obtained from the statement operations and can be shown in relation to net sales to
of financial position. Operating receivables comprise demonstrate the efficiency with which working capital has
accounts receivable, other current/long-term receivables been used
and non-interest bearing prepaid expenses and accrued
income. Operating liabilities include other non-interest
bearing long-term liabilities, advance payments from
customers, accounts payable, other current liabilities and
non-interest bearing accrued expenses and deferred
income.
Return on equity Calculated as profit/loss for the period as a percentage of Shows the return generated on the owners' invested capital
average equity. Average equity is calculated as the sum of from a shareholder perspective
equity at the end of the period plus equity at the end of the
year-earlier period, divided by two
Equity/assets ratio Equity expressed as a percentage of total assets at the end This is a standard measure to show financial risk, and is
of the period expressed as the percentage of the total restricted equity
Net debt Interest-bearing liabilities less cash and cash equivalents financed by the owners
This measure shows the Group's total indebtedness
and interest-bearing current and long-term receivables
Debt/equity ratio Net debt in relation to equity The measure shows financial risk and is used by
management
to monitor the Group's indebtedness
EBITDA Operating profit before financial items, tax, The measurement is a way to evaluate the result without
depreciation/amortization and impairment taking into consideration financial decisions or taxes
Net debt/EBITDA Net debt at the end of the period in relation to operating A relevant measure from a credit perspective that shows the
profit before depreciation and amortization over the past company's ability to handle its debt
12-month period

YEAR-END REPORT, 2022

CALCULATION OF FINANCIAL MEASURES NOT INCLUDED IN THE IFRS FRAMEWORK

AMOUNTS IN SEK 000s Dec 31, 2022 Dec 31, 2021
Working capital
Accounts receivable (current billed customer receivables) 246,742 170,591
Current unbilled customer receivables 123,827 146,771
Long-term unbilled customer receivables 54,697 10,204
Inventories 14,091 29,991
Other current receivables (excl. tax) 71,711 63,702
Accounts payable -24,030 -48,774
Other current liabilities (excl. tax) -526,781 -367,212
Working capital -39,743 5,273
AMOUNTS IN SEK 000s Dec 31, 2022 Dec 31, 2021
Net debt
Current interest-bearing liabilities 58,307 70,381
Long-term interest-bearing liabilities 497,822 491,017
Cash and cash equivalents -160,268 -102,535
Net debt 395,861 458,863
AMOUNTS IN SEK 000s Full-year 2022 Full-year 2021
EBITDA
Operating profit/loss1 42,744 -53,341
Amortization and depreciation 296,994 250,184
EBITDA 339,738 196,843
CHANGE IN SALES AT UNCHANGED CURRENCIES Full-year 2022 Full-year 2021
Net sales for the year 843,648 641,673
Currency adjustment -52,793 20,868
Adjusted Net sales 790,855 662,541
Net sales, preceding year 641,673 651,612
Change in sales at unchanged currencies (organic growth) 23,2% 1,7%

YEAR-END REPORT, 2022

HEAD OFFICE

RaySearch Laboratories AB (publ) Box 451 69 104 30 Stockholm, Sweden

STREET ADDRESS

Eugeniavägen 18 C SE-113 68 Stockholm, Sweden Tel: +46 (0)8 510 530 00 raysearchlabs.com Corp. Reg. No. 556322-6157

ABOUT RAYSEARCH

RaySearch Laboratories AB (publ) is a medical technology company that develops innovative software solutions for improved cancer treatment. The company develops and markets the RayStation treatment planning system (TPS) and RayCare oncology information system (OIS) to cancer centers all over the world and distributes the products through licensing agreements with leading medical technology companies. The latest additions to the RaySearch product line are RayIntelligence and RayCommand. RayIntelligence is a cloud-based oncology analytics system that cancer clinics can use to collect, structure and analyze data. The Treatment Control System (TCS) RayCommand is designed as a link between the treatment machine and the dose planning and oncology information systems.

RaySearch's software is currently used by over 900 clinics in more than 40 countries. The company was founded in 2000 as a spin-off from the Karolinska Institute in Stockholm and the share has been listed on Nasdaq Stockholm since 2003.

More information about RaySearch is available at raysearchlabs.com.

VISION AND MISSION

The company's vision is a world where cancer is conquered and RaySearch's mission is to provide innovative software to continuously improve cancer treatment.

STRATEGY

A radiation therapy center essentially needs two software platforms for its operations: a treatment planning system, and an information system. With RayStation and RayCare, RaySearch will strengthen its position and continue to grow with high profitability. The company's strategy is based on a strong focus on innovative software development with leading functionality, support for efficient workflows – including via digitization and automation with machine learning – broad support for a wide range of treatment modes and radiation therapy devices, close collaboration with world-leading cancer centers and industrial partners, and extensive investment in research and development.

BUSINESS MODEL

RaySearch's main revenue is generated by customers paying an initial license fee for the right to use RaySearch's software and an annually recurring service fee for access to updates and support. All software systems are developed at RaySearch's head office in Stockholm and distributed and supported by the company's global marketing organization.

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