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Sedana Medical

Annual / Quarterly Financial Statement Feb 16, 2023

4549_10-k_2023-02-16_8fdc590e-686a-4c40-8752-e429492e08e7.pdf

Annual / Quarterly Financial Statement

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Year-end report

January-December 2022

sedana medical ab (publ)

"Fast track designation in the US and our strongest quarter in 2022"

Johannes Doll, President & CEO

Q1 Q2 Q3 Q4

Financial summary

Fourth quarter 2022

  • Net sales for the quarter totalled MSEK 35.8 (46.4), equivalent to a decrease of 23% compared to 2021. At constant exchange rates, sales decreased by 28%.
  • Gross profit was MSEK 25.7 (32.8) equivalent to a margin of 72% (71%).
  • Earnings before interest, taxes, depreciation and amortisation (EBITDA) totalled MSEK -17.6 (-13.5), equivalent to an EBITDA margin of -49% (-29%).
  • Operating income (EBIT) totalled MSEK -23.2 (-18.7), equivalent to an EBIT margin of -65% (-40%).
  • Net income for the quarter was MSEK -35.9 (-16.8) and earnings per share before and after dilution was SEK -0.36 (-0.18).
  • Cash flow from operating activities totalled MSEK -22.6 (-1.6).
  • Cash flow from investing activities totalled MSEK -27.3 (-33.4).
  • Total cash flow was MSEK -51.1 (570.9).
  • Cash and cash equivalents at the end of the quarter totalled MSEK 608 MSEK compared to MSEK 676 at the beginning of the quarter.

January-December 2022

  • Net sales totalled MSEK 122.9 (159.2), equivalent to a decrease of 23% compared to the previous year. At constant exchange rates, sales decreased by 27%.
  • Gross profit was MSEK 86.1 (106.7), equivalent to a margin of 70% (67%).
  • Earnings before interest, taxes, depreciation and amortisation (EBITDA) totalled MSEK -83.1 (-50.1), equivalent to an EBITDA margin of -68% (-31%).
  • Operating income (EBIT) totalled MSEK -105.9 (-61.5) equivalent to an EBIT margin of -86% (-39%).
  • Net income for the year was MSEK -73.5 (-58.0), and earnings per share before and after dilution was SEK -0.74 (-0.62).
  • Cash flow from operating activities totalled MSEK -115.4 (-41.2).
  • Cash flow from investing activities totalled MSEK -137.8 (-110.3).
  • Total cash flow was MSEK -254.7 (453.6).
  • Cash and cash equivalents at the end of the year totalled MSEK 608, compared to MSEK 836 at the beginning of the year.
  • The Board of Directors proposes that no dividend be paid for the 2022 financial year.

Sedana Medical AB (publ) is a pioneer medtech and pharmaceutical company focused on inhaled sedation to improve patients' life during and beyond sedation. Through the combined strengths of the medical device Sedaconda ACD and the pharmaceutical Sedaconda (isoflurane), Sedana Medical provides inhaled sedation for mechanically ventilated patients in intensive care. Sedana Medical was founded in 2005 and is listed on Nasdaq Stockholm. The company's head office is in Stockholm, Sweden.

sedana medicalQ4 2022 I PAGE 2

CEO comments

Fast track designation in the US and our strongest quarter in 2022

In the fourth quarter of 2022, we made important steps forward with both of our main priorities: We see progress in the commercial execution in Europe and have been granted fast track designation by the FDA for our highest potential market, the United States.

2022 – a year characterized by a temporary contraction of our addressable market

After two exceptional years during the global Covid-19 pandemic, 2020 and 2021, when Sedana Medical's sales reached new heights, we have now concluded 2022, which was impacted by a number of external market influences. In addition to the expected decline of Covid-19 patients in ICUs around the globe, hospitals in all our major markets were plagued with severe staff shortages, and continued hygiene measures resulted in lower level of community-acquired infections.

As a result, we saw significantly lower numbers of ventilated intensive care patients throughout the year. This trend continued in the fourth quarter. On average, only 30% of German intensive care units reported regular operations during the quarter. The number of ventilated Covid-19 patients per day in German ICUs dropped by 75% versus 2021 while the number of ICU patients per day overall declined by 18%.

Against these market conditions, we report net sales of 35.8 MSEK for the quarter. This represents a decline of 23% versus last year (28% in local currencies), but also marks the strongest quarter in 2022. For the

year, we achieved net sales of 122.9 MSEK, a decline of 23% (27% in local currencies). Taking a through-cycle perspective however, we have seen a 71% sales increase compared to 2019, the last full year that was not impacted by Covid-19.

USA: fast track designation and progress in our clinical trials

I am delighted to report that FDA has granted our development program fast track designation in the United States. FDA's fast track program exists in order to bring important therapies to US patients in an expedited way. A fast track designation has several potential benefits, such as closer and more frequent interactions with FDA, as well as possible granting of rolling review, priority review or accelerated approval.

Meanwhile our clinical trials INSPiRE-ICU 1&2 are progressing. We now have close to 20 clinical trial sites actively recruiting and we are very pleased with the level of commitment and excitement among some of the US leading key opinion leaders in our space. Assuming positive trial results and timely approval by the FDA, we are aiming at a US launch early 2025.

Positive regulatory and pricing/reimbursement news in several countries

With the approval of Sedaconda (isoflurane) in Poland in Q4, 2022, we have now received national approvals in all 15 countries that were included in our first European submission. In February 2023, we received market approval in Italy, where our existing distributor for the device will also sell the pharmaceutical. Together with Switzerland, where approval was received in Q3, this brings the number of approvals to 17 countries in Europe.

We have finalized our price negotiation and signed a contract with the German payor association (GKV-SV). We have thereby completed the pricing and reimbursement process in Germany and secured a satisfactory list price for Sedaconda (isoflurane), which allows us to keep our current net prices in the market.

In Spain, the timeline for pricing and reimbursement approval has lagged behind our expectations after the Spanish authorities did not grant an approval of our pricing and reimbursement submission in December. We are in active discussions with the Spanish authorities and hope to make swift progress towards an approval. On a very positive note, the Spanish intensive medicine society SEMICYUC has issued new treatment recommendations for sedation and delirium. In the new treatment algorithm, isoflurane is recommended as first line option, on the same level as propofol, for moderate and deep sedation.

We are still eagerly awaiting MHRA approval in the UK as we believe we are well positioned to accelerate our growth in the UK upon approval. We could then benefit even more from the positive NICE guidance, which recommends our products for inhaled sedation and also confirms a significant health economic benefit versus intravenous sedation. In recent communication, MHRA has informed us that we can expect an update from them by the end of February/beginning of March.

Uplisting to Nasdaq Stockholm main market

On January 25th, we were able to ring the opening bell at Nasdaq Stockholm, and Sedana Medical has thus successfully transitioned from First North Growth Market to the Nasdaq Stockholm main market. With our growing

global presence and the prospects of entering the attractive US market, Sedana Medical's equity story is becoming more appealing to international investors, and we believe that the main market offers us better conditions for broadening our shareholder base internationally.

Focus for 2023 is on sales growth, further cost efficiency measures and finishing the US trials

Now that we have completed the transition year 2022 and are expecting to gradually enter into a "new normal" after Covid-19, we are fully focused on executing on our key priorities. We are committed to leading Sedana Medical back on a growth path and closer towards profitability and will work hard to complete patient recruitment in our US trials this year.

I would like to take the opportunity to thank our shareholders for your continued support throughout a turbulent year at the stock market. An exciting year lies ahead for Sedana Medical, and I am looking forward to updating you on our progress.

Johannes Doll, President and CEO

Significant events during the period

  • In January, the National Institute for Health and Care Excellence (NICE) in the UK, issued positive guidance recommending Sedaconda ACD as a cost-saving option for delivering inhaled sedation in intensive care as an alternative to intravenous sedation.
  • In February the first bottles of Sedaconda (isoflurane) were delivered to customers in Germany, the company's largest market.
  • In March, a post hoc analysis on the Sedaconda study was presented as a poster at ISICEM, one of the world's largest conferences for intensive care and emergency medicine, concluding that isoflurane sedation as the primary sedative during mechanical ventilation in the first 30 days after randomization, was associated with significantly more ICU-free days than propofol sedation, with a difference of four days.
  • During Q1, Sedaconda ACD was approved in Brazil and in Indonesia. With 26,000 and 30,000 ICU beds respectively, both countries represent sizeable potential markets.
  • In April, end of procedure was reached in Italy, an important milestone in the approval process for Sedaconda.
  • In April the first patient was included in the US clinical program.
  • The Annual General Meeting held in May resolved on the implementation of two new warrant programmes, 2022/2025:1 and 2022/2025:2, for the CEO and selected employees.
  • In May the Annual General Meeting resolved to newly elect Hilde Furberg as member of the board. Bengt Julander did not stand for re-election.
  • During the second quarter, Sedaconda (isoflurane) was launched in the Netherlands, Sweden and Norway.
  • In August Sedana Medical received Medical Device Regulation (MDR) certification, which secures EU market access for Sedaconda ACD under the new MDR regulation, well ahead of the deadline in 2024.
  • During the third quarter, Sedaconda (isoflurane) was launched in France, and received market approval in Switzerland.
  • At the beginning of December, Sedana Medical received national approval for inhaled sedation in Poland, which means that the company now has received market approval in all 15 countries included in the DCP procedure (EU authorization for decentralized procedure) received in July 2021.
  • At the end of the quarter, positive information was received from the European Medicines Agency's Pediatric Committee (PDCO) regarding the company's proposal to modify the agreed Pediatric Investigation Plan (PIP) for the company's ongoing pediatric phase III clinical study in Europe (IsoCOMFORT).

Significant events after the period

  • In January, the U.S. Food and Drug Administration (FDA) granted Fast Track Designation (FTD) for the evaluation of isoflurane delivered via Sedaconda ACD-S for sedation of mechanically ventilated patients in intensive care in the US.
  • Patient recruitment for the company's pediatric phase III clinical study in Europe (IsoCOMFORT) was completed.
  • In January, Nasdaq Stockholm's Listing Committee approved Sedana Medical's application for admission to trading of the company's shares on Nasdaq Stockholm and the company's shares thus changed market place from First North Growth Market to Nasdaq Stockholm's main market. First day of trading on Nasdaq Stockholm was 25 January.
  • In February, market approval for Sedaconda (isoflurane) was received in Italy.

Impact of Covid-19

Throughout the pandemic, Covid-19 has affected Sedana Medical's business. The impact included both positive effects, primarily the higher numbers of ventilated patients in ICUs during 2020-2021, but also negative effects, such as restricted access to hospital customers. During 2022 ICUs across our markets saw a sharp decline in intubated patients compared to the pandemic years. There is still significant uncertainty around what the "new normal" will look like and how fast we will reach it, e.g. for how long ICU operations will be constrained due to staff shortages and to what extent ICU capacities will continue to be scaled back after the pandemic.

Financial targets

The company aims at achieving revenue in excess of SEK 500 million in Europe in 2025 and an EBITDA margin of 40 percent when the company has reached a steady state following the launch phase in the United States.

Business update

Market approval in 17 countries

Sedana Medical's goal is to make inhaled sedation the standard of care for mechanically ventilated patients in intensive care units. Therefore, full focus is on commercial execution in our direct markets in Europe. The approval of Sedaconda® (isoflurane) in 2021 marked an important milestone as it allows us to promote our inhaled sedation products. In the countries where the full approval has been obtained and local pricing and reimbursement processes have been completed, Sedana Medical can offer the complete therapy for inhaled sedation of mechanically ventilated patients in intensive care, consisting of the medical device Sedaconda ACD, the volatile anaesthetic Sedaconda (isoflurane), as well as various accessories.

Following approval in Poland in December, the company has now received national market approvals in all 15 countries included in the Decentralised Procedure (DCP) approval received in July 2021. This means our full therapy has been approved by the national competent authorities in Austria, Belgium, Croatia, Denmark, Finland, France, Germany, Ireland, the Netherlands, Norway, Poland, Portugal, Slovenia, Spain and Sweden. Outside the European Union (the DCP), Sedaconda (isoflurane) has also been approved in Switzerland in Q3 2022 and Italy in February 2023, taking the number of European countries where we have approval for our full therapy to 17.

Since the first shipment of Sedaconda (isoflurane) to customers in Germany in February 2022, the pharmaceutical has been made available in Sweden, Norway, the Netherlands and France. In addition, Sedaconda (isoflurane) has been launched in Slovenia via our distributor in the country.

In Spain, the pricing and reimbursement process is still underway. In December, we were informed that the Spanish authorities have not yet granted an approval of our pricing and reimbursement submission. We are now in active discussions with the authorities to present our arguments for inhaled sedation, supported by leading key opinion leaders in Spain, and we hope to make progress towards approval after that. On a very positive note, the Spanish intensive medicine society SEMICYUC has issued new treatment recommendations for sedation and delirium. In the new treatment algorithm, isoflurane is recommended as first line option, on the same level as propofol, for moderate and deep sedation.

In the UK, two years after the submission, we are still awaiting the update from the authorities (MHRA). In recent communication, MHRA has informed us that we can expect an update from them by the end of February/beginning of March.

Combining convincing clinical and health-economic benefits

We are working towards making inhaled sedation the new standard of care in intensive care and can provide convincing clinical and health-economic benefits for our customers. Our Sedaconda study in Europe (SED001), the largest randomised, controlled, open-label trial performed to date on inhaled sedation in intensive care, demonstrated Sedaconda's non-inferiority to intravenous propofol and showed that sedation with Sedaconda reduced the need for opioids, facilitated spontaneous breathing, and enabled faster and more predictable awakening.

Based on the positive clinical study results, we can also show clear health-economic benefits. Sedana Medical has performed a post hoc analysis, which concluded that isoflurane sedation as the primary sedative during mechanical ventilation in the first 30 days, was associated with significantly more ICU-free days than intravenous propofol sedation, with a difference of four days. In addition, the UK's National Institute for Health and Care Excellence (NICE) issued positive guidance in early 2022 recommending Sedaconda ACD as a cost-saving option for delivering inhaled sedation in intensive care as an alternative to intravenous sedation (in England and Wales). NICE's cost modelling shows a saving compared to intravenous sedation of approximately £3,800 per adult patient (30-day time horizon for adult patients needing mechanical ventilation for 24 hours or longer in intensive care).

US preparations – Fast Track Designation received from the FDA

In Q2 2022, the first patient was enrolled in Sedana Medical's US clinical program INSPiRE-ICU. The program aims at obtaining NDA approval for inhaled sedation in the ICU by the end of 2024, and enable US launch of the therapy in early 2025. The US has the highest commercial potential of all markets for Sedana Medical, as it has over 100,000 ICU beds and higher sedation therapy price levels than Europe.

To obtain market approval in the US, Sedana Medical is conducting two randomized double-blind clinical studies (INSPiRE-ICU 1 and 2) to confirm and ensure efficacy and safety, based on the same set-up and end-points as the European study (SED001). The total number of patients included in the two studies will be around 600 (of which 470 randomized and 130 run-in) and the company aims to include approximately 25 clinics and close to 20 clinical trial sites are actively recruiting. Assuming positive trial results and timely approval by the FDA, we are aiming at a US launch early 2025. We remain highly encouraged by the enthusiasm expressed by the trial site healthcare professionals when they see the benefits of inhaled sedation.

2023 will be the main year for patient recruitment and capex related to the US clinical program. Importantly, Sedana Medical is well funded to complete the study and achieve US approval, with 608 MSEK in cash at year-end 2022.

In early 2023, the U.S. Food and Drug Administration (FDA) granted Fast Track Designation (FTD) for the evaluation of isoflurane via the Sedaconda ACD-S device for sedation of mechanically ventilated patients in the intensive care (ICU) setting. Fast Track is a process designed to facilitate the development, and expedite the review of therapies that treat serious conditions and fill an unmet medical need. The purpose is to get important new therapies to the patient earlier. Clinical programs with Fast Track Designation may benefit from frequent communication with the FDA throughout the

development and review process and may be eligible to Accelerated Approval and Priority Review if relevant criteria are met. Another possible benefit may be a Rolling Review, which means that completed sections of the New Drug Application (NDA) can be submitted for review by FDA, rather than waiting until every section of the NDA is completed. Sedana Medical is engaging with the FDA on how the development program can benefit from the FTD. At present, the guidance regarding the overall timeline for the US clinical program is unchanged: assuming rapid enrolment of patients and successful trials, Sedana Medical expects the NDA submission in 2024 and a launch in early 2025. Preparations for the US market are also ongoing on the commercial side. For instance, we have run an extensive market study and are developing our launch plan. We are encouraged by the positive reception of our therapies and see a higher sales potential in the US than in our European markets combined.

Managing supply chain cost inflation and prudent resource allocation

So far, we have been able to compensate for cost increases for the supply chain and shipping, and instead grew our gross margin to 72% in Q4 2022 (71% in Q4 2021) driven primarily by price adjustments and managing transportation towards sea freight.

Our efforts to increase efficiency in our operating cost base continue, and we have set plans for 2023 to further prioritize profitable growth initiatives and reduce spending on administration and other overhead costs. These efforts have been somewhat obscured during 2H 2022 in the aggregate numbers due to certain non-recurring costs, mainly related to organizational changes and the move to the Nasdaq main list in Stockholm. In Q4 2022, around 4 MSEK of operating expenses can be considered to be such non-recurring costs.

Growth opportunities in Latin and South America

Sedana Medical's strategic focus is on growing sales and reaching profitability in Europe and launching in the United States, but we also continue to see high interest in inhaled sedation from around the world. One region with attractive commercial potential and increasing customer interest is Latin- and South America. We address these markets through distributors, combined with a Sedana Medical key account manager for the region who started in Q3, based in São Paulo, Brazil.

Sales increased strongly during the Covid-19 pandemic in Mexico, Colombia and Ecuador, but have been significantly lower during 2022 as a consequence of elevated stock levels on the distributor side and in the hospitals after the pandemic. However, we still see attractive growth opportunities in the region, backed by market approvals for the Sedaconda ACD in both Argentina (8,000 ICU beds) and Brazil (26,000 ICU beds) in 2021-2022. The positive momentum of our therapy in Spain is also contributing to raise awareness and customer interest in Latin- and South America.

Results of the investigator-led ISCA study published in Journal of Clinical Medicine

The results of the investigator-led ISCA study (Inhaled Sedation for COVID-19-related ARDS) have been published in Journal of Clinical Medicine (Coupet R et al, J. Clin. Med. 2023, 12, 12). The authors conclude that in this retrospective multicenter cohort of 196 patients with COVID-19 ARDS, the use of inhaled sedation with sevoflurane or isoflurane was not associated with improved clinical outcomes. However, inhaled sedation was feasible and safe, while reducing requirements for other sedative agents.

ISCA was not a prospective or randomized trial and inhaled sedation was started at different timepoints, with either isoflurane or sevoflurane, delivered either via the Sedaconda ACD or via a conventional vaporizer. In non-adjusted analyses, there were less ventilator-free and ICU-free days for patients that received inhaled sedation. After adjusting with propensity score matching, there were no significant differences between the groups. This indicates that inhaled sedation was started in sicker patients, who are more likely to have worse outcomes.

In summary, this observational study is inconclusive regarding potential benefits of inhaled sedation in Covid-19 related ARDS, but indicates safety and efficacy of the therapy in a very sick ARDS population.

Stopped sourcing gas monitors from Russia

Sedana Medical has historically sold gas monitors produced by a Russian engineering company. Gas monitors are not an important source of revenue or profit for Sedana Medical but represent an important enabler of inhaled sedation in the ICU. Gas monitors are available from a range of medical device companies, but we see value in having the possibility to offer a gas monitor ourselves to be able to start up clinics quickly or expand the number of patients that can receive inhaled sedation in an ICU.

Since the start of the war in Ukraine, we have not sourced any more monitors from Russia. Devices on stock are still available for sale, but we are also offering a gas monitor from another manufacturer. Furthermore, we are in discussions with additional manufacturers, and we do not see a risk of not being able to supply gas monitors to our customers.

sedana medicalQ4 2022 I PAGE 7

Financial summary

Oct-Dec Jan-Dec
(KSEK) 2022 2021 2022 2021
Net sales 35,805 46,365 122,865 159,152
Gross profit 25,744 32,789 86,074 106,706
Gross margin % 72% 71% 70% 67%
EBITDA -17,643 -13,489 -83,138 -50,093
EBITDA margin % -49% -29% -68% -31%
Operating income (EBIT) -23,246 -18,683 -105,887 -61,493
Operating margin % -65% -40% -86% -39%
Income after net financial items -35,774 -17,111 -72,933 -57,371
Net income -35,942 -16,793 -73,507 -57,966
Net income margin % -100% -36% -60% -36%
Total assets 1,081,588 1,167,580 1,081,588 1,167,580
Equity 1,029,156 1,101,456 1,029,156 1,101,456
Equity ratio % 95% 94% 95% 94%
Quick ratio % 1299% 1414% 1299% 1414%
Debt to equity ratio % 5% 6% 5% 6%
Average number of full-time employees for the period 86 83 86 73
Number of employees at balance date 85 90 85 90
Number of employees and consultants at balance date 95 107 95 107
Average number of shares before dilution 1) 99,336,960 94,518,482 99,336,960 92,774,631
Average number of shares after dilution 1) 99,336,960 94,713,698 99,336,960 92,964,711
Number of shares at balance date before dilution 1) 99,336,960 99,336,960 99,336,960 99,336,960
Number of shares at balance date after dilution 1) 99,336,960 99,548,704 99,336,960 99,548,704
Earnings per share before dilution, SEK -0.36 -0.18 -0.74 -0.62
Earnings per share after dilution, SEK -0.36 -0.18 -0.74 -0.62

1) Comparative periods have been adjusted for the share split that was carried out in May 2021

Group performance

Net sales

Net sales for the quarter amounted to KSEK 35,805 (46,365), corresponding to a decrease of 23 percent. Adjusted for currency effects, the quarter showed a decrease of 28 percent. The reduction mainly relates to Germany and our distributor markets and is mainly due to high sales in the fourth quarter of the previous year when ICUs across all markets still had record levels of ventilated patients due to the last big Covid-19 wave hitting intensive care. The reduced sales were partly offset by positive growth in several of our other direct markets, mainly Spain.

Net sales for the full year amounted to KSEK 122,865 (159,152), corresponding to a decrease of 23 percent. Adjusted for currency effects, 2022 showed a decrease of 27 percent. In Germany, sales declined by 24 percent, mainly due to a sharp decrease in the number of ventilated patients in intensive care units. In other direct markets in Europe, we have seen similar trends of fewer ventilated intensive care patients, hospital staff shortage and limited access to the hospitals. However, this was offset by good underlying growth mainly in Spain and the UK, which resulted in a total net sales increase of 9 percent within our other direct markets. Regarding distributor markets, the sales decrease mainly relates to South America, where we had strong sales last year and sales this year have been affected by continued high inventory levels at both our distributor and the hospitals.

Oct-Dec Jan-Dec
(KSEK) 2022 2021 % %* 2022 2021 % %*
Germany 26,018 34,540 -25% -30% 86,099 108,699 -21% -24%
Other direct sales 6,785 6,635 2% -4% 21,726 19,062 14% 9%
Distributor markets 3,002 5,190 -42% -47% 15,040 31,390 -52% -56%
Total net sales 35,805 46,365 -23% -28% 122,865 159,152 -23% -27%

*) at constant exchange rates

Gross profit and margin

The gross profit during the quarter amounted to KSEK 25,744 (32,789), corresponding to a gross margin of 72 (71) percent. The increase is primarily an effect of higher prices compared to the fourth quarter last year and lower shipping costs.

For the full year, the gross profit amounted to KSEK 86,074 (106,706), corresponding to a gross margin of 70 (67) percent. The increase is primarily an effect of higher sales prices and lower shipping costs compared to last year.

Selling expenses

Selling expenses for the quarter amounted to KSEK -27,332 (-29,757), equivalent to a decrease of 8 percent. The reduction is primarily a result of lower costs for bonuses compared to the previous year.

For the full year, selling expenses amounted to KSEK -112,469 (-96,573), equivalent to an increase of 16 percent. The increase is primarily a result of costs related to an increased level of activity compared to the previous year which was affected by covid-19 restrictions, preparation activities for the US market but also commenced amortisation regarding the EU registration project.

Administrative expenses

Administrative expenses for the quarter amounted to KSEK -16,906 (-15,896), which corresponds to an increase of 6 percent. The higher costs are of non-recurring nature and relate mainly to the change of listing from Nasdaq First North Growth Market to the main list Nasdaq Stockholm.

For the full year, administrative expenses amounted to KSEK -57,473 (-51,736), which corresponds to an increase of 11 percent. The higher costs are of non-recurring nature and largely related to the work on the change of listing from Nasdaq First North Growth Market to the main list Nasdaq Stockholm, which is partially offset by lower personnel costs this year compared to the previous year as a result of efficiencies within administrative functions.

Research and development expenses

Research and development expenses for the quarter amounted to KSEK -5,148 (-6,021), equivalent to a decrease of 14 percent. The decrease is mainly due to higher regulatory costs at the end of last year.

For the full year, research and development costs amounted to KSEK -19,944 (-19,704), equivalent to an increase of 1 percent.

Other operating income/expenses

Other operating income mainly consists of positive unrealised exchange rate differences on operating items. These totalled KSEK 3,971 (900) for the quarter. For the full year other operating income was KSEK 13,319 (4,013).

Other operating expenses mainly consist of negative unrealised exchange rate differences on operating items. These totalled KSEK -3,574 (-698) for the quarter. For the full year other operating expenses were KSEK -15,394 (-4,199).

Net financial items and earnings per share

Net financial items for the quarter totalled KSEK -12,528 (1,572). Net financial items for the full year was KSEK 32,954 (4,122). The amounts consist mainly of unrealised exchange rate differences on cash and cash invested in USD.

Group tax expense for the quarter was KSEK -167 (318) and consists mainly of current tax in Germany. For the full year group tax expense was KSEK -574 (-595). Consequently, earnings per share amounted to SEK -0.36 (-0.18) for the quarter and SEK -0.74 (-0.62) for the full year.

Capitalised development expenditures

Capitalised development expenditures as of December 31 amounted to KSEK 390,530 compared to KSEK 268,201 at the beginning of the year. The amount mainly consists of expenses related to the clinical studies and registration work carried out in connection with the European market approval of Sedaconda (isoflurane) and thus also inhaled sedation. The amount also includes expenses related to the clinical studies and registration work in the United States preparing for a future market approval. The increase compared to the beginning of the year amounts to KSEK 112,329 and mainly relates to investments in clinical studies and registration work for Sedaconda ACD and Sedaconda (isoflurane) in the US as well as investments related to the company's pediatric study IsoCOMFORT (SED002).

Inventory

As of December 31, inventory amounted to KSEK 38,597 compared to KSEK 11,093 at the beginning of the year. The increase during the year amounted to KSEK 27,504 and is mainly due to inventory build-up prior to the launch of Sedaconda (isoflurane), which has taken place country by country after the European market approval received in 2021.

Equity and debt

Equity on December 31 was KSEK 1,029,156, compared to KSEK 1,101,456 at the beginning of the year. This corresponds to SEK 10.36 (11.09) per share. Equity/assets ratio was 95 percent, compared to 94 percent at the beginning of the year. Debt/equity ratio on December 31 was 5 percent, compared to 6 percent at the beginning of the year. The Group had no long-term debt on December 31.

Cash and cash position

Cash and cash equivalents decreased by KSEK 67,834 during the quarter and totalled KSEK 607,742 on December 31, compared to KSEK 676,575 at the beginning of the quarter. Cash flow from operating activities before changes in working capital for the quarter was KSEK -8,905 (-16,252). Cash flow from changes in working capital totalled KSEK -13,654 (14,687), which was negatively impacted during the quarter mainly due to payments of short-term liabilities. Cash flow from operating activities thus totalled KSEK -22,560 (-1,565).

Cash flow from investing activities for the quarter totalled KSEK -27,314 (-33,384). The investments mostly consist of intangible assets, mainly development expenses for clinical studies and work on registration of Sedaconda ACD and Sedaconda (isoflurane) in the United States, as well as investments related to the company's paediatric study IsoCOMFORT (SED002).

Cash flow from financing activities for the quarter totalled KSEK -1,183 (605,890) and relates to amortisation of lease liabilities.

Translation differences in cash and cash equivalents amounted to KSEK -16,777 during the quarter and are mainly related to cash and cash equivalents held in USD. Cash flow per share for the quarter was SEK -0.51 (6.04).

For the full year, cash and cash equivalents decreased by KSEK 228,439. Cash flow from operating activities before changes in working capital was KSEK -80,108 (-52,809) for the full year. Cash flow from changes in working capital totalled KSEK -35,324 (11,588) and was negatively impacted during the interim period by increased inventory levels but also by lower levels of liabilities. Cash flow from operating activities thus totalled KSEK -115,433 (-41,221).

Cash flow from investing activities totalled KSEK -137,783 (-110,255). The investments mostly consist of intangible assets, mainly development expenses for clinical studies and work on registration of Sedaconda ACD and Sedaconda (isoflurane) in the United States, as well as investments related to the company's paediatric study IsoCOMFORT (SED002).

Cash flow from financing activities totalled KSEK -1,507 (605,071) and is mainly related to payments regarding the warrant programme launched in May at the time of the Annual General Meeting, as well as amortisation of lease liabilities.

Translation differences in cash and cash equivalents for the full year amounted to KSEK 26,283 and are mainly related to cash and cash equivalents invested in USD. Cash flow per share for the interim period was SEK -2.56 (4.89).

Parent company

The Parent Company's net sales for the year totalled KSEK 122,726 (159,107), of which intra-group sales were KSEK 6,306 (6,602).

Operating income for the period totalled KSEK -93,632 (-55,161). Net financial items were KSEK 33,891 (-8,467) and relate mainly to unrealised exchange gains on cash balances in foreign currencies, mainly USD.

Shareholders' equity in the Parent Company totalled KSEK 1,050,412 at December 31 2022, compared to KSEK 1,106,528 at the beginning of the year. This corresponds to a decrease of KSEK 56,117. Share capital totalled KSEK 2,483, compared to KSEK 2,483 at the beginning of the year.

Cash and cash equivalents stood at KSEK 587,909, compared to KSEK 816,279 at the beginning of the year.

The Sedana Medical share

Sedana Medical share was listed on Nasdaq First North Growth Market Stockholm in 2017 and are since January 25, 2022 listed on Nasdaq Stockholm. Market capitalisation at the end of the fourth quarter was SEK 1,858 million.

The price paid for Sedana Medical shares was SEK 98.05 at the start of the year and SEK 18.70 at the end of the year. The lowest closing price during the year was recorded on December 28 and was SEK 17.70. The highest closing price was recorded on January 3 and was SEK 95.60.

Share information

Oct-Dec Jan-Dec
2022 2021 2022 2021
Net income, KSEK -35,942 -16,793 -73,507 -57,966
Cash flow, KSEK -51,057 570,941 -254,722 453,595
Number of shares at balance date 99,336,960 99,336,960 99,336,960 99,336,960
Average number of shares 99,336,960 94,518,482 99,336,960 92,774,631
Outstanding warrants at balance date 1,003,959 513,368 1,003,959 513,368
Average number of warrants 1,165,177 530,320 758,664 456,094
Share capital at balance date, KSEK 2,483 2,483 2,483 2,483
Equity at balance date, KSEK 1,029,156 1,101,456 1,029,156 1,101,456
Earnings per share before dilution, SEK -0.36 -0.18 -0.74 -0.62
Earnings per share after dilution, SEK -0.36 -0.18 -0.74 -0.62
Equity per share, SEK 10.36 11.09 10.36 11.09
Cash flow per share, SEK -0.51 6.04 -2.56 4.89

Largest shareholders at the end of the period Facts about the share

No of shares Share
Linc AB 10 111 030 10,2%
Swedbank Robur Funds 9 519 013 9,6%
Handelsbanken Funds 8 667 052 8,7%
Anders Walldov direct and indirect (Brohuvudet AB) 8 500 000 8,6%
Ola Magnusson direct and indirect (Magiola AB) 4 462 098 4,5%
Sten Gibeck 4 286 276 4,3%
Öhman Funds 4 139 985 4,2%
Highclere International Investors LLP 2 823 538 2,8%
Berenberg Funds 2 714 675 2,7%
Bank of Norway 2 637 258 2,7%
AMF Pension 2 491 000 2,5%
Third Swedish National Pensin Fund 1 735 989 1,7%
Tedsalus AB (Thomas Eklund) 1 666 464 1,7%
Coeli 1 235 368 1,2%
Philip Earle 1 099 491 1,1%
Fifteen largest shareholders 66 089 237 66,5%
Others 33 247 723 33,5%
Total 99 336 960 100,0%

Trading Nasdaq Stockholm

No of shares as per Dec 31, 2022 99,336,960

Market cap as per Dec 31, 2022 SEK 1,858 million

Ticker SEDANA

ISIN SE0015988373

LEI-code 549300FQ3NJRI56LCX32

Certification from the Board of Directors and the CEO

The Board of Directors and the Chief Executive Officer certify that this interim report presents a true and fair view of the operations, financial position and earnings of the parent company and the Group and describes material risks and uncertainties faced by the parent company and the companies forming part of the Group.

Danderyd 16 February 2023

Thomas Eklund Claus Bjerre Hilde Furberg Chairman of the Board Deputy chairman Board member

Johannes Doll President and CEO

Ola Magnusson Eva Walde Christoffer Rosenblad Board member Board member Board member

This interim report has not been subject to review by the company's auditors. This document has been prepared in Swedish and English versions. In the event of any discrepancies between the Swedish and English versions, the Swedish version will take precedence.

Contacts and invitation to presentation

Johannes Doll, President and CEO, +46 76 303 66 66 Johan Spetz, CFO, +46 73 036 37 89 [email protected]

Sedana Medical is listed on Nasdaq Stockholm.

Presentation of the Year-end report

Sedana Medical presents the year-end report to investors, asset managers, analysts and media on February 16, 2022 at 13.30. The presentation will be held in English and takes place via telephone conference and audio webcast. More information is available at: https://financialhearings.com/event/45892

After the presentation, a recorded version of the webcast will be available at: https://sedanamedical.com/investors

Annual report and Annual general meeting

Sedana Medicals annual report will be available on the company's website, www.sedanamedical.com, from 3 April 2023. The annual general meeting will be held on Tuesday 16 May 2023.

Dividend

The Board of directors proposes that no dividend is paid for the 2022 financial year.

Financial calendar

Annual Report 2022 3 April 2023
Interim Report Q1 2023 27 April 2023
Annual General Meeting 2023 16 May 2023
Interim Report Q2 2023 21 July 2023
Interim Report Q3 2023 26 October 2023

Consolidated income statement, summary

Oct-Dec Jan-Dec
(KSEK) 2022 2021 2022 2021
Net sales 35,805 46,365 122,865 159,152
Cost of goods sold -10,060 -13,576 -36,791 -52,446
Gross profit 25,744 32,789 86,074 106,706
Selling expenses -27,332 -29,757 -112,469 -96,573
Administrative expenses -16,906 -15,896 -57,473 -51,736
Research and development expenses -5,148 -6,021 -19,944 -19,704
Other operating income 3,971 900 13,319 4,013
Other operating expenses -3,574 -698 -15,394 -4,199
Operating income -23,246 -18,683 -105,887 -61,493
Financial items
Financial income 1,646 8,034 48,300 11,286
Financial expenses -14,174 -6,462 -15,346 -7,163
Net financial items -12,528 1,572 32,954 4,122
Income before taxes -35,774 -17,111 -72,933 -57,371
Tax -167 318 -574 -595
Net income -35,942 -16,793 -73,507 -57,966
Earnings per share, based on earnings attributable to the
parent company's ordinary shareholders:
Before dilution -0.36 -0.18 -0.74 -0.62
After dilution -0.36 -0.18 -0.74 -0.62
Operating income (EBIT) -23,246 -18,683 -105,887 -61,493
Whereof amortisation of intangible assets -3,792 -3,440 -15,538 -4,720
Whereof depreciation of tangible assets -1,811 -1,754 -7,211 -6,680
EBITDA -17,643 -13,489 -83,138 -50,093

Consolidated statement of other comprehensive income,

summary

Oct-Dec Jan-Dec
(KSEK) 2022 2021 2022 2021
Net income -35,942 -16,793 -73,507 -57,966
Other comprehensive income
Items that can later be reclassified to the income
statement:
Translation differences from foreign operations -881 -65 -2,834 -322
Other comprehensive income, net after tax -881 -65 -2,834 -322
Total comprehensive income -36,823 -16,858 -76,341 -58,288
Total comprehensive income as a whole attributabe to
the parent company's shareholders
-36,823 -16,858 -76,341 -58,288

Consolidated balance sheet, summary

(KSEK) Dec 31, 2022 Dec 31, 2021
ASSETS
Intangible assets
Capitalised development expenditure 390,530 268,201
Concessions, patents, licenses, etc. 2,849 1,786
Tangible assets
Machinery and other technical facilities 955 1,308
Equipment, tools and installations 4,492 6,154
Rights of use 9,271 9,324
Financial assets
Other long-term assets 46 42
Deferred tax assets 29 23
Total fixed assets 408,171 286,839
Inventory 38,597 11,093
Tax receivables 514 410
Accounts receivable 15,849 20,345
Prepayments and accrued income 6,017 7,115
Other receivables 4,697 5,596
Cash and cash equivalents 607,742 836,181
Total current assets 673,416 880,741
TOTAL ASSETS 1,081,588 1,167,580
(KSEK) Dec 31, 2022 Dec 31, 2021
EQUITY AND LIABILITIES
Equity
Share capital 2,483 2,483
Other contributed capital 1,226,435 1,222,395
Translation difference -2,650 184
Retained earnings including net profit -197,113 -123,606
Equity attributable to the parent company's shareholders 1,029,156 1,101,456
Non-current liabilities
Leasing liabilities 3,576 4,642
Total non-current liabilities 3,576 4,642
Current liabilities
Leasing liabilities 5,167 4,232
Accounts payable 11,270 15,036
Tax debt 2,559 3,997
Other liabilities 6,929 18,473
Accrued expenses and deferred income 22,932 19,744
Total current liabilities 48,856 61,481
Total liabilities 52,431 66,124
TOTAL EQUITY AND LIABILITIES 1,081,588 1,167,580

Consolidated statement of changes in equity, summary

Equity attributable to parent company shareholders

(KSEK) Share capital Other
contributed
capital
Translation
difference
Retained
earnings incl
net income
Total
Opening equity at Jan 1, 2021 2,305 613,923 506 -65,640 551,094
Net income - - - -57,966 -57,966
Other comprehensive income - - -322 - -322
Total comprehensive income - - -322 -57,966 -58,288
Transactions with the Group's owners
New share issue 178 614,722 - - 614,900
Issue expenses - -7,946 - - -7,946
Received premium for warrant
subscription
- 1,760 - - 1,760
Costs related to warrant programme - -64 - - -64
Total transactions with the Group's
owners
178 608,472 - - 608,650
Closing equity at Dec 31, 2021 2,483 1,222,395 184 -123,606 1,101,456
Other
contributed
Translation Retained
earnings incl
(KSEK) Share capital capital difference net income Total
Opening equity at Jan 1, 2022 2,483 1,222,395 184 -123,606 1,101,456
Net income - - - -73,507 -73,507
Other comprehensive income - - -2,834 - -2,834
Total comprehensive income - - -2,834 -73,507 -76,341
Transactions with the Group's owners
Received premium for warrant
subscription
- 4,628 - - 4,628
Repurchase of warrants - -97 - - -97
Costs related to warrant programme - -490 - - -490
Total transactions with the Group's
owners
- 4,041 - - 4,041
Closing equity at Dec 31, 2022 2,483 1,226,435 -2,650 -197,113 1,029,156

Consolidated cash flow statement, summary

Oct-Dec Jan-Dec
(KSEK) 2022 2021 2022 2021
Operating activities
Operating income -23,246 -18,683 -105,887 -61,493
Adjustments for non-cash items
Depreciations and amortisations 5,603 5,194 22,749 11,400
Exchange rate differences 5,424 -2,486 -863 -4,080
Other non-cash items 0 36 1,152 1,927
Interest received 3,578 0 3,580 0
Interest paid -74 -65 -255 -243
Taxes paid -189 -248 -583 -320
Cash flow from operating activities before changes in
working capital
-8,905 -16,252 -80,108 -52,809
Cash flow from changes in working capital
Cash flow from inventories -3,621 982 -27,504 -2,296
Cash flow from operating receivables -3,366 -4,058 7,494 -2,169
Cash flow from operating liabilities -6,668 17,763 -15,315 16,053
Cash flow from operating activities -22,560 -1,565 -115,433 -41,221
Investing activities
Investments in intangible assets -27,285 -32,379 -137,048 -105,063
Investments in tangible assets -29 -1,005 -735 -5,192
Cash flow from investing activities -27,314 -33,384 -137,783 -110,255
Financing activities
New share issue - 614,900 - 614,900
Issue expenses - -7,946 - -7,946
Amortisation of leasing liabilities -1,183 -1,000 -4,510 -3,579
Received premium for warrant subscription - - 3,590 1,760
Costs related to warrant programme - -64 -490 -64
Repurchase of warrants - - -97 -
Cash flow from financing activites -1,183 605,890 -1,507 605,071
Cash flow for the period -51,057 570,941 -254,722 453,595
Cash and cash equivalents at the beginning of the period 675,575 261,505 836,181 376,171
Translation difference -16,777 3,735 26,283 6,415
Cash and cash equivalents at the end of the period 607,742 836,181 607,742 836,181

Consolidated quarterly summary, income statement

2021 2022
(KSEK) Quarter 1 Quarter 2 Quarter 3 Quarter 4 Quarter 1 Quarter 2 Quarter 3 Quarter 4
Net sales 45,000 39,510 28,277 46,365 33,654 26,870 26,537 35,805
Cost of goods sold -16,395 -13,318 -9,157 -13,576 -10,664 -7,975 -8,092 -10,060
Gross profit 28,605 26,192 19,120 32,789 22,990 18,895 18,445 25,744
Gross margin 64% 66% 68% 71% 68% 70% 70% 72%
Selling expenses -20,853 -25,901 -20,063 -29,756 -26,597 -27,659 -30,880 -27,332
Administration costs
Research and development
-13,611 -12,194 -10,035 -15,896 -12,561 -13,880 -14,126 -16,906
costs -4,173 -4,701 -4,809 -6,021 -5,314 -4,883 -4,599 -5,148
Other operating income 2,272 643 198 900 1,841 1,876 5,631 3,971
Other operating expenses -2,602 -409 -489 -699 -2,420 -4,161 -5,238 -3,574
Operating income -10,362 -16,370 -16,078 -18,683 -22,061 -29,812 -30,768 -23,246
Operating margin -23% -41% -57% -40% -66% -111% -116% -65%
Financial income 1,651 -306 1,906 8,034 3,455 19,364 23,835 1,646
Financial expenses -147 -486 -68 -6,462 -220 -552 -400 -14,174
Net financial items 1,504 -792 1,838 1,572 3,235 18,812 23,435 -12,528
Income before taxes -8,858 -17,162 -14,240 -17,111 -18,826 -11,000 -7,333 -35,774
Tax -105 -127 -681 318 -147 -148 -112 -167
Net income -8,963 -17,289 -14,921 -16,793 -18,973 -11,148 -7,445 -35,942
Operating income (EBIT)
Whereof depreciation of
-10,362 -16,370 -16,078 -18,683 -22,061 -29,812 -30,768 -23,246
intangible assets
Whereof depreciation of
-425 -426 -429 -3,440 -3,806 -4,070 -3,870 -3,792
tangible assets -1,629 -1,661 -1,636 -1,754 -1,811 -1,799 -1,790 -1,811
EBITDA -8,308 -14,283 -14,013 -13,489 -16,444 -23,943 -25,108 -17,643
EBITDA margin -18% -36% -50% -29% -49% -89% -95% -49%
2021 2022
(KSEK) Quarter 1 Quarter 2 Quarter 3 Quarter 4 Quarter 1 Quarter 2 Quarter 3 Quarter 4
Germany 28,531 27,597 18,031 34,540 22,384 17,715 19,983 26,018
Other direct sales 5,038 3,875 3,514 6,635 5,625 5,095 4,221 6,785
Distributor markets 11,431 8,038 6,732 5,190 5,645 4,060 2,333 3,002
Total net sales 45,000 39,510 28,277 46,365 33,654 26,870 26,537 35,805

Consolidated quarterly summary, balance sheet

2021 2022
(KSEK) Quarter 1 Quarter 2 Quarter 3 Quarter 4 Quarter 1 Quarter 2 Quarter 3 Quarter 4
ASSETS
Intangible assets
Capitalised development
expenditure
184,591 206,795 238,911 268,201 295,391 330,774 366,605 390,530
Concessions, patents, licenses,
etc. 2,718 2,351 2,099 1,786 2,595 2,523 2,672 2,849
Tangible assets
Machinery and other technical
facilities 7,151 6,362 6,146 1,309 1,195 1,102 1,019 955
Equipment, tools and installations 1,149 1,172 1,092 6,154 5,984 5,502 4,960 4,492
Rights of use 9,067 9,667 9,485 9,324 10,344 9,876 9,252 9,271
Financial assets
Other long-term assets 42 42 42 42 42 44 45 46
Deferred tax assets 83 31 21 23 26 28 30 29
Total fixed assets 204,801 226,420 257,796 286,839 315,577 349,849 384,582 408,171
Inventory 11,739 10,714 12,075 11,093 18,498 32,358 34,976 38,597
Tax receivables 464 457 461 410 712 720 990 514
Accounts receivable 17,525 18,458 18,279 20,345 15,187 14,441 12,922 15,849
Prepayments and accrued income 6,364 5,881 6,252 7,115 7,771 8,028 8,002 6,017
Other receivables 3,287 3,276 4,035 5,597 4,999 5,021 2,497 4,697
Cash and cash equivalents 343,619 307,785 261,505 836,181 778,617 722,391 675,575 607,742
Total current assets 382,998 346,571 302,607 880,741 825,784 782,959 734,961 673,416
TOTAL ASSETS 587,799 572,991 560,403 1,167,580 1,141,361 1,132,808 1,119,544 1,081,588
EQUITY AND LIABILITIES
Equity
Share capital 2,305 2,305 2,305 2,483 2,483 2,483 2,483 2,483
Other contributed capital 615,683 615,683 615,683 1,222,395 1,222,298 1,226,436 1,226,435 1,226,435
Translation difference 211 392 249 184 1 -1,026 -1,769 -2,650
Retained earnings including net
profit
-74,603 -91,892 -106,813 -123,606 -142,579 -153,727 -161,171 -197,113
Equity attributable to the 543,596 526,488 511,424 1,101,456 1,082,203 1,074,166 1,065,979 1,029,156
parent company's
shareholders
Non-current liabilities
Leasing liabilities 5,224 5,414 5,041 4,642 5,059 4,489 3,684 3,576
Total non-current liabilities 5,224 5,414 5,041 4,642 5,059 4,489 3,684 3,576
Current liabilities
Leasing liabilities
3,355 3,779 3,987 4,232 4,805 4,902 5,059 5,167
Accounts payable 10,288 12,577 13,156 15,036 12,927 10,230 3,215 11,270
Tax debt 2,705 2,949 3,981 3,997 2,655 3,548 2,597 2,559
Other liabilities 9,432 7,038 6,972 18,473 11,676 6,425 4,915 6,929
Accrued expenses and deferred
income 13,199 14,746 15,842 19,744 22,036 29,048 34,095 22,932
Total current liabilities 38,979 41,089 43,938 61,482 54,099 54,153 49,881 48,856
Total liabilities
TOTAL EQUITY AND
44,203 46,503 48,979 66,124 59,158 58,642 53,565 52,431

Consolidated quarterly summary, cash flow statement

2021 2022
(KSEK) Quarter 1 Quarter 2 Quarter 3 Quarter 4 Quarter 1 Quarter 2 Quarter 3 Quarter 4
Operating activities
Operating income -10,362 -16,370 -16,078 -18,683 -22,061 -29,812 -30,768 -23,246
Adjustments for non-cash items
Depreciations and amortisations 2,054 2,087 2,065 5,194 5,617 5,869 5,660 5,603
Exchange rate differences -1,435 102 -261 -2,486 236 -1,976 -4,547 5,424
Other non-cash items 1,131 652 108 36 114 1,038 0 0
Interest received 0 0 0 0 0 1 1 3,578
Interest paid -50 -66 -62 -65 -63 -61 -57 -74
Taxes paid -189 188 -71 -248 -131 -151 -112 -189
Cash flow from operating activities
before changes in working capital
Cash flow from changes in working
capital
-8,851 -13,407 -14,299 -16,252 -16,288 -25,092 -29,823 -8,905
Cash flow from inventories -2,942 1,026 -1,362 982 -6,346 -14,919 -2,618 -3,621
Cash flow from operating receivables 4,053 -1,514 -650 -4,058 3,135 1,772 5,953 -3,366
Cash flow from operating liabilities -5,570 2,085 1,775 17,763 -8,028 -366 -253 -6,668
Cash flow from operating activities -13,310 -11,810 -14,536 -1,565 -27,527 -38,605 -26,741 -22,560
Investing activities
Investments in intangible assets -18,096 -22,412 -32,176 -32,379 -31,660 -38,721 -39,382 -27,285
Investments in tangible assets -2,982 -710 -495 -1,005 -485 -101 -120 -29
Cash flow from investing activities -21,078 -23,122 -32,671 -33,384 -32,145 -38,822 -39,502 -27,314
Financing activities
New share issue 0 0 0 614,900 0 0 0 0
Issue expenses 0 0 0 -7,946 0 0 0 0
Amortisation of leasing liabilities
Received premium for warrant
-814 -841 -924 -1,000 -1,107 -1,094 -1,126 -1,183
subscription 1,760 0 0 -64 0 3,590 0 0
Repurchase of warrants 0 0 0 0 -97 0 0 0
Costs related to warrant programme 0 0 0 0 0 -490 0 0
Cash flow from financing activites 946 -841 -924 605,890 -1,204 2,006 -1,126 -1,183
Cash flow for the period -33,442 -35,773 -48,131 570,941 -60,876 -75,421 -67,369 -51,057
Cash and cash equivalents at the
beginning of the period
376,171 343,619 307,785 261,505 836,181 778,617 722,391 675,575
Translation difference 890 -61 1,851 3,735 3,312 19,195 20,553 -16,777
Cash and cash equivalents at the
end of the period
343,619 307,785 261,505 836,181 778,617 722,391 675,575 607,742

Parent company income statement, summary

Oct-Dec Jan-Dec
(KSEK) 2022 2021 2022 2021
Net sales 35,767 46,827 122,726 159,107
Cost of goods sold -9,690 -13,457 -34,092 -49,662
Gross profit 26,077 33,370 88,634 109,445
Selling expenses -17,922 -19,123 -68,360 -58,487
Administration costs -28,608 -29,414 -112,498 -102,312
Research and development costs -4,694 -5,185 -16,927 -15,592
Other operating income 10,622 4,769 30,757 15,766
Other operating expenses -3,623 -718 -15,238 -3,981
Operating income -18,148 -16,301 -93,632 -55,161
Financial items
Financial income 1,913 8,382 48,965 12,621
Financial expenses -14,116 -20,559 -15,074 -21,088
Net financial items -12,203 -12,177 33,891 -8,467
Income after net financial items -30,351 -28,478 -59,741 -63,628
Group contribution 0 -1 0 -1
Income before tax -30,351 -28,478 -59,741 -63,628
Income tax 0 0 0 0
Net income -30,351 -28,478 -59,741 -63,628

Parent company statement of other comprehensive income, summary

Oct-Dec Jan-Dec
(KSEK) 2022 2021 2022 2021
Net income -30,351 -28,478 -59,741 -63,628
Other comprehensive income
Items that can later be reclassified to the income
statement:
Translation differences from foreign operations -119 -11 -416 -93
-119 -11 -416 -93
Other comprehensive income, net after tax
Total comprehensive income -30,471 -28,489 -60,158 -63,721

sedana medicalQ4 2022 I PAGE 20

Parent company balance sheet, summary

(KSEK) Dec 31, 2022 Dec 31, 2021
ASSETS
Intangible assets
Capitalised development expenditure 365,470 253,928
Tangible assets
Machinery and other technical facilities 795 835
Equipment, tools and installations 4,066 5,389
Financial assets
Other long-term assets 404 404
Non-current receivables, group companies 34,519 29,819
Total fixed assets 405,253 290,375
Inventory 38,597 11,093
Tax receivables 4 4
Accounts receivable 14,102 17,934
Receivables, group companies 49,893 19,158
Prepayments and accrued income 5,823 5,721
Other receivables 4,072 4,336
Cash and cash equivalents 587,909 816,279
Total current assets 700,401 874,525
TOTAL ASSETS 1,105,654 1,164,900
(KSEK) Dec 31, 2022 Dec 31, 2021
EQUITY AND LIABILITIES
Equity
Restricted equity
Share capital 2,483 2,483
Fund for capitalised development expenses 356,396 246,451
Non-restricted equity
Share premium fund 1,226,435 1,222,395
Retained earnings -475,162 -301,172
Net income -59,741 -63,628
Equity attributable to the parent company's shareholders 1,050,412 1,106,529
Current liabilities
TOTAL EQUITY AND LIABILITIES 1,105,654 1,164,900
Total liabilities 55,242 58,372
Total current liabilities 55,242 58,372
Accrued expenses and deferred income 18,852 15,628
Other liabilities 5,287 16,027
Tax debt 2,300 2,118
Liabilities to group companies 18,092 10,937
Accounts payable 10,711 13,662

Parent company statement of changes in equity, summary

Equity attributable to the parent company's shareholders
Restricted equity Non-restricted equity Total
(KSEK) Share
capital
Fund for
capitalised
development
expenses
Share
premium
fund
Retained
earnings
incl
net income
Total
equity
Opening equity at Jan 1, 2021 2,305 154,405 613,923 -209,033 561,600
Net income
Other comprehensive income
-
-
-
-
-
-
-63,628
-93
-63,628
-93
Total comprehensive income - - - -63,721 -63,721
Changes in reported values that are reported
directly against equity
New share issue 178 - 614,722 - 614,900
Issue expenses - - -7,946 - -7,946
Received premium for warrant subscription - - 1,760 - 1,760
Costs related to warrant programme - - -64 - -64
Total changes in reported values that are
reported directly against equity
178 - 608,472 - 608,650
Reallocation between items in equity
Capitalised development expenses - 92,046 - -92,046 -
Total reallocations - 92,046 - -92,046 -
Closing equity at Dec 31, 2021 2,483 246,451 1,222,395 -364,800 1,106,529
(KSEK) Share
capital
Fund for
capitalised
development
expenses
Share
premium
fund
Retained
earnings
incl
net income
Total
equity
Opening equity at Jan 1, 2022 2,483 246,451 1,222,395 -364,800 1,106,529
Net income - - - -59,741 -59,741
Other comprehensive income - - - -416 -416
Total comprehensive income - - - -60,158 -60,158
Changes in reported values that are reported
directly against equity
Received premium for warrant subscription - - 4,628 - 4,628
Costs relaed to warrant programme - - -490 - -490
Repurchase of warrants - - -97 - -97
Total changes in reported values that are
reported directly against equity
- - 4,041 - 4,041
Reallocation between items in equity
Capitalised development expenses - 109,945 - -109,945 -
Total reallocations - 109,945 - -109,945 -
Closing equity at Dec 31, 2022 2,483 356,396 1,226,435 -534,904 1,050,412

Parent company cash flow statement, summary

Oct-Dec Jan-Dec
(KSEK) 2022 2021 2022 2021
Operating activities
Operating income -18,148 -16,301 -93,632 -55,161
Adjustments for non-cash items
Depreciations and amortisations 4,187 3,453 16,173 4,911
Exchange rate differences 4,144 -2,192 2,026 -2,671
Other non-cash items 0 36 1,113 936
Interest received 3,578 0 3,578 0
Interest paid -20 -10 -22 -23
Taxes paid 0 0 0 0
Cash flow from operating activities before changes in
working capital
-6,260 -15,014 -70,765 -52,008
Cash flow from changes in working capital
Cash flow from inventories -3,621 990 -27,504 -1,848
Cash flow from operating receivables -12,887 10,170 -26,764 -26,003
Cash flow from operating liabilities -7,659 -4,811 -3,129 24,296
Cash flow from operating activities -30,427 -8,665 -128,162 -55,563
Investing activities
Investments in intangible assets -24,007 -30,136 -125,679 -100,581
Investments in tangible assets -27 -1,006 -718 -4,183
Investments in financial assets 0 -32 0 -3,046
Cash flow from investing activities -24,034 -31,174 -126,397 -107,810
Financing activities
New share issue - 614,900 - 614,900
Issue expenses - -7,946 - -7,946
Received premium for warrant subscription - - 3,590 1,760
Costs related to warrant programme - -64 -490 -64
Repurchase of warrants - - -97 -
Cash flow from financing activites - 606,890 3,003 608,650
Cash flow for the period -54,461 567,051 -251,556 445,277
Cash and cash equivalents at the beginning of the
period 659,789 245,632 816,279 365,113
Translation difference -17,418 3,596 23,187 5,889
Cash and cash equivalents at the end of the period 587,909 816,279 587,909 816,279

sedana medicalQ4 2022 I PAGE 23

Other information

General information

Sedana Medical (publ), with corporate identity number 556670-2519, is a limited company registered in Sweden with registered office in Danderyd. The address of the head office is Vendevägen 89, SE-182 32 Danderyd, Sweden. The object of the company's operations is to develop, manufacture and sell medical devices and pharmaceuticals. Sedana Medical AB is the Parent Company of the Sedana Medical Group. Unless otherwise indicated, all amounts are stated in thousands of Swedish kronor (KSEK). All amounts, unless otherwise indicated, are rounded to the nearest thousand. Figures in brackets relate to the comparative year.

For the Group's financial assets and liabilities, their carrying amount is considered to be a reasonable estimate of fair value as they essentially refer to current receivables and liabilities, so that the discounting effect is insignificant.

Accounting principles

This year-end report has been prepared in accordance with IAS 34 Interim Financial Reporting. The parent company Year-end report has been prepared in accordance with the Annual Accounts Act and Swedish Financial Reporting Board recommendation RFR 2. Applied accounting policies agree with those described in the 2021 Annual Report of Sedana Medical. None of the other published standards and interpretations that are mandatory for the Group for the financial year 2022 are deemed to have any impact on the Group's financial reports.

The warrant programs implemented in 2022 contain, unlike previous warrant programs, a premium subsidy and are reported according to IFRS 2. According to IFRS 2, the cost of share-related compensation to employees is reported at fair value per grant date. The cost is reported, together with a corresponding increase in equity, during the period during which the performance and earning conditions are met, up to and including the date when the employees concerned are fully entitled to the compensation (vesting date). The accumulated cost reported at each reporting occasion up to the vesting date reflects the extent to which the vesting period has been completed and Sedana Medical's estimate of the number of options that will ultimately be fully vested. For further information about the warrant programme, see page 25.

Important estimates

Estimates and judgements are evaluated regularly and based on historical experience and other factors, including expectations of future events considered reasonable under prevailing circumstances. For further information, see the Group's 2021 Annual Report.

Alternative performance measures

Alternative performance measures relate to financial performance indicators used by the senior management and investors to assess the Group's earnings and financial position which cannot be read or derived directly from the financial statements. These financial performance indicators are intended to facilitate analysis of the Group's development. The alternative performance measures should accordingly be regarded as complementing the financial reporting prepared in accordance with IFRS. The financial performance indicators presented in this report may differ from similar indicators used by other companies.

These key ratios that are not defined according to IFRS are also presented in the report because they are considered to constitute important supplementary key ratios for the company's results. For information on these key ratios and how they have been calculated, please see definitions on page 26 and https://sedanamedical.com/investors/financialreports-presentations/key-ratios/

Risk

Sedana Medical's operations, earnings and financial position are affected by a number of risk factors. These are principally related to demand for medical devices, fluctuating exchange rates and access to funding. More information about Sedana Medical's risks and management of these risks can be found in the 2021 Annual Report on pages 43-45. For information concerning our view of Covid-19 and its possible impacts on Sedana Medical, see page 5 and the CEO's Comments on page 3-4.

Personnel

During the period, the Group had an average of 86 (73) full time employees and 7 (11) full time consultants, representing an increase of 9 on the same period in 2021. The main reason for the increase in average number of employees and consultants is a build-up of functions such as sales, marketing, medical affairs and regulatory and quality functions prior to the registration and launch of Sedaconda (isoflurane). At the end of the year, the total number of employees was 85 and the total number of consultants was 10 compared to 90 and 17 respectively at the corresponding balance date last year. The decrease is partly a result of efficiency measures in central administrative and support functions.

Transactions with related parties

Transactions with related parties take place on market terms. During 2021, Sedana Medical provided a loan amounting to KSEK 300 to Stefan Krisch and as of December 31, the claim amounts to KSEK 300. Stefan is, since last year, part of Sedana Medical's management team. During 2021, a consulting agreement was also signed between Sedana Medical and board member Claus Bjerre. During 2022, 50 KSEK regarding this agreement was settled. Sedana Medical reports compensation and benefits to senior executives in accordance with IAS 19 Employee benefits. Additional information can be found in Sedana Medical's annual report for 2021, page 57.

Warrant programme

At the end of the interim period Sedana Medical had 1,003,959 outstanding warrants where 1 warrant equals 1 share at conversion.

The Annual General Meeting of Sedana Medical AB (publ) held on 11 May 2022 resolved on the implementation of two new warrant programmes, 2022/2025:1 and 2022/2025:2, mainly for the CEO and certain selected employees. The company therefore issued 895,000 warrants at the AGM, all of which have been subscribed to by the company's subsidiary Sedana Medical Incentive AB. Each warrant entitles the holder to subscribe to one share in the period 30 May to 30 September 2025, at a subscription price of SEK 46.24, equivalent to 140 percent of the volume-weighted average price paid for Sedana Medical shares over the period 28 April to 11 May 2022. A total of 824,947 warrants were transferred to staff in May 2022. Transfers took place against payment of the estimated market value of the warrants calculated by an external valuer according to the Black & Scholes valuation model. The price per warrant was SEK 5.61, based on assumption of a risk-free interest rate during the term of the warrants of 0.4 percent, an estimated volatility for the company's share during the term of the warrants of 37 percent and no dividends or other transfers of value being implemented during the term of the warrants. Volatility has been estimated based on the historical volatility in the company's share. In connection with the payment of the warrants, the employees received extra salary as subsidy amounting to 2.93 SEK before tax per warrant. The subsidy will be repaid in full or in part if the employee leaves the employment within the three-year period. If all the warrants are exercised, 824,947 new shares will be issued, which is equivalent to a dilution of around 0.8 percent based on the number of shares in the company at 31 December 2022.

Number of
acquired
warrants at
Number of
acquired
Number of
expired
Number of
repurchased
Number of
the
beginning of
warrants
during the
warrants
during the
warrants
during the
warrants at
the end of
Strike
price
Programme Position the period period period period the period Terms* (SEK)
2019/2022 CEO 0 0 0 0 0 1:1 35.56
2019/2022 Senior management 105,172 0 -105,172 0 0 1:1 35.56
2019/2022 Other employees 217,264 0 -217,264 0 0 1:1 35.56
2019/2022 Total 322,436 0 -322,436 0 0 1:1 35.56
Exercise period 1 July 2022 – 30 November 2022
2020/2023 CEO 0 0 0 0 0 1:1 83.65
2020/2023 Senior management 4,000 0 0 0 4,000 1:1 83.65
2020/2023 Other employees 38,480 0 0 -11,920 26,560 1:1 83.65
2020/2023 Total 42,480 0 0 -11,920 30,560 1:1 83.65
Exercise period 1 June 2023 – 30 September 2023
2020/2024 CEO 0 0 0 0 0 1:1 123.88
2020/2024 Senior management 25,200 0 0 0 25,200 1:1 123.88
2020/2024 Other employees 123,252 0 0 0 123,252 1:1 123.88
2020/2024 Total 148,452 0 0 0 148,452 1:1 123.88
Exercise period 1 February 2024 – 31 May 2024
2022/2025:1 CEO 0 495,000 0 0 495,000 1:1 46.24
2022/2025:1 Senior management 0 0 0 0 0 1:1 46.24
2022/2025:1 Other employees 0 0 0 0 0 1:1 46.24
2022/2025:1 Total 0 495,000 0 0 495,000 1:1 46.24
Exercise period 30 May 2025 - 30 September 2025
2022/2025:2 CEO 0 0 0 0 0 1:1 46.24
2022/2025:2 Senior management 0 231,606 0 0 231,606 1:1 46.24
2022/2025:2 Other employees 0 98,341 0 0 98,341 1:1 46.24
2022/2025:2 Total 0 329,947 0 0 329,947 1:1 46.24
Exercise period 30 May 2025 - 30 September 2025
Total CEO 0 495,000 0 0 495,000
Total Senior management 134,372 231,606 -105,172 0 260,806
Total Other employees 378,996 98,341 -217,264 -11,920 248,153

* 1:1 = 1 warrant = 1 share at conversion

Definitions

Average number of full-time employees during the period

Number of full-time employees at the end of each period divided by number of periods

Balance sheet total

Total assets

Cash flow per share

Cash flow for the period divided by average number of shares before dilution

Debt to equity ratio

Total liabilities divided by total equity

EBIT

Operating income/Earnings before interest and taxes

EBITDA

Earnings before interest, taxes, depreciation and amortisation

EBITDA margin EBITDA divided by net sales

Equity to assets ratio Total equity divided by total assets

Equity per share Equity divided by number of shares at the end of the period, before dilution

Gross margin Gross profit divided by net sales

Net income margin Net income divided by net sales

Operating margin Operating income divided by net sales

Quick ratio Current assets excluding inventories divided by current liabilities

Tax rates for the parent company

2022: 20,6% 2021: 20.6% Before 2021: 21.4%

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