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RaySearch Laboratories

Quarterly Report Nov 18, 2020

3101_10-q_2020-11-18_9e7d37c0-5104-4d0e-8120-d175379b6739.pdf

Quarterly Report

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INTERIM REPORT JANUARY 1–SEPTEMBER 30, 2020

"In the third quarter, net sales declined 17 percent, mainly due to lower license sales as a result of COVID-19. Operating loss amounted to SEK -29 M (-6), however adjusted for currency conversion effects the operating loss would have been SEK -21 M (-26). Cash flow was strong and totaled SEK 22 M (-13)"

Johan Löf, CEO of RaySearch.

THIRD QUARTER (JULY–SEPTEMBER 2020)

  • Order intake SEK 138.5 M (196.8)
  • Net sales SEK 119.1 M (144.3)
  • Operating loss SEK -29.5 M (-6.3).
  • Loss after tax SEK -26.2 M (-7.5)
  • Earnings per share before/after dilution SEK -0.76 (-0.22)
  • Cash flow SEK 21.7 M (-13.5)
  • Order backlog SEK 1,228.5 M (1,124.7) at the end of the period

SIGNIFICANT EVENTS DURING THE THIRD QUARTER

• The RayStation® treatment planning system has been sold to several leading cancer centers, including University of Kansas Medical Center, Minneapolis VA Medical Center and National Cancer Institute (NCI) in the US, Queen Elizabeth Hospital Birmingham in the UK, West China Hospital, Sichuan University in China, Udonthani Cancer Hospital in Thailand, and Hokkaido University in Japan.

UPDATE REGARDING COVID-19

  • The general market situation improved at the end of the third quarter and the recovery continued in Asia with signs of a recovery in demand in North America. In parallel, a second wave of the pandemic was registered in many European countries and in North America. RaySearch therefore expects that the COVID-19 pandemic will continue to have an adverse effect on the company's sales and earnings for several months to come, mainly because orders may be delayed.
  • Management is monitoring the situation closely and is prepared to take action if needed.

NO SIGNIFICANT EVENTS AFTER THE END OF THE REPORTING PERIOD

FINANCIAL SUMMARY1

AMOUNTS IN SEK 000s JUL–SEP JAN–SEP OCT 2019– FULL-YEAR
2020 2019 2020 2019 SEP 2020 2019
Net sales 119,130 144,349 491,777 507,085 726,276 741,584
Operating profit/loss -29,477 -6,345 11,126 45,701 33,594 68,169
Operating margin, % -24.7 -4.4 2.3 9.0 4.6 9.2
Profit/loss for the period -26,182 -7,525 5,084 31,474 24,021 50,411
Earnings per share before/after dilution, SEK -0.76 -0.22 0.15 0.92 0.70 1.47
Cash flow from operating activities 78,486 51,761 280,003 239,006 361,142 320,145
Cash flow for the period 21,720 -13,475 83,388 -11,162 91,165 -3,385
Return on equity, % -3.6 -1.1 0.7 4.8 3.4 7.4
Equity/assets ratio at the end of the period, % 57.0 55.6 57.0 55.6 57.0 55.8
Share price at the end of the period, SEK 87.60 160.7 86.5 160.7 86.5 107.2

1 For definitions of key ratios, see page 21.

NINE MONTHS (JANUARY–SEPTEMBER 2020)

  • Order intake SEK 615.6 M (769.0)
  • Net sales SEK 491.8 M (507.1)
  • Operating profit SEK 11.1 M (45.7)
  • Profit after tax SEK 5.1 M (31.5)
  • Earnings per share before/after dilution SEK 0.15 (0.92)
  • Cash flow SEK 83.4 M (-11.2)

CEO COMMENTS

CONTINUED EXTRAORDINARY MARKET CONDITIONS

The COVID-19 pandemic has led to a temporary reprioritization of healthcare agendas all over the world, which led to a decrease in demand for RaySearch's products also in the third quarter of 2020. Market conditions were particularly challenging in Europe and North America, though we noted a continued recovery in Asia and at the end of the period saw signs of a recovery in North America.

In the third quarter, net sales amounted to SEK 119 M (144), representing a 17-percent decline year-on-year. Cost-cutting measures were taken, but due to the lower sales, operating loss declined to SEK -29 M (-6), representing an operating margin of -25 percent (-4). The operating result was adversely affected by currency conversion effects and, adjusted for these, operating loss would have totaled SEK -21 M (-26). Despite challenging market

conditions, the cash flow was strong and amounted to SEK 22 M (-13) in the third quarter.

EFFECTS OF THE COVID-19 PANDEMIC

The COVID-19 pandemic is affecting people and companies all over the world and posing a challenge for all businesses. RaySearch's highest priority is to protect the health and safety of our employees, while it is also important to maintain and

develop our business operations. RaySearch has implemented the COVID-19-related security measures recommended by authorities in all parts of its operations. This includes running the company's operations to a large extent remotely, by working from home and holding virtual meetings. As a software company, RaySearch is well equipped for remote collaboration and both our R&D and delivery capacity have remained relatively unscathed by the COVID-19 pandemic to date.

However, the COVID-19 pandemic has had an adverse impact on RaySearch's sales as healthcare resources are temporarily transferred to COVID patients, which reduces demand for the company's products. The extraordinary measures taken by governments and authorities to prevent the spread of the virus have made it difficult to drive sales and marketing campaigns. Instead, RaySearch has mainly conducted

training and marketing via digital channels. As a result, in the wake of the pandemic, we have developed a new methodology for reaching out to customers that will also prove useful moving forward.

OUTLOOK

The future effects of the ongoing pandemic are still difficult to assess. Several countries have begun to reopen, but many countries have also registered a second wave of the pandemic and it is still difficult to say how the pandemic will play out with any great certainty. RaySearch acted early and has taken a number of measures to protect the company's operations and reduce costs. We can see the recovery continuing in Asia and also signs of a recovery in demand in North America. However, taken together, the company expects that the COVID-19 pandemic will continue to have an adverse effect on the company's sales and earnings for several months to come.

Our R&D and the company's delivery capacity will continue to be relatively unchanged. However, due to uncertainty surrounding how long the COVID-19 pandemic will last and the extent of the economic impacts, RaySearch will continue to focus specifically on protecting the company's cash flow and liquidity. RaySearch is monitoring the situation and the effects of the pandemic closely and is prepared to take action and align the company's operations if needed.

Unchanged great need for RaySearch's software solutions.

Despite the short-term challenges, we remain optimistic about the future. The underlying need for efficient software solutions for cancer care remains unchanged and treatment for cancer patients is high priority. We therefore believe that the market will normalize and return to previous levels when the COVID-19 pandemic has subsided.

One effect of the COVID-19 pandemic could be a further acceleration of the ongoing digital transformation. The pandemic has radically revealed the major potential and benefits of digital technology, which could be positive for RaySearch's operations in the long term because the company's software solutions make it possible for cancer centers to increase their efficiency. This has been illustrated by cancer centers such as Mälarsjukhuset in Eskilstuna, Sweden and Leeds Cancer Centre in the UK, which quickly achieved dramatic time savings by using our machine learning algorithms for tumor contouring. Our products have thereby helped to alleviate the effects of the current resource shortage, which has also been worsened by COVID-19.

OUR LONG-TERM STRATEGY REMAINS FIRM

RaySearch's high pace of innovation will continue in order to secure our future position in our market segment and to return to strong growth as soon as the effects of COVID-19 have subsided and the world is in a more normal state. RayStation and RayCare are already the market's leading systems for simplifying and streamlining the highly complex workflows of cancer centers, and we are determined to increase that lead in 2020.

More and more cancer centers are now introducing RayCare for clinical use and the interoperability with Varian's linear accelerator TrueBeam® will significantly increase the market potential of RayCare, while improving the workflow of our existing customers.

In the preceding year, we laid the foundation for a broader diversification of our product range. That is leading to, for example, the launch of our RayCommand*treatment control system in December of this year. For end-users, the RayCommand system offers uniform management and control of important systems in the treatment room, such as the treatment machine, the treatment couch, imaging systems and patient positioning devices.

In December, we are also launching RayIntelligence*, which comprises the three modules RayData, RayAnalytics and RayMachine. That will offer cancer centers the stable data infrastructure they need to accelerate the introduction of machine learning throughout the entire radiation therapy workflow. RayIntelligence will be integrated with RayStation and RayCare to further optimize and personalize treatment for patients. This will be based on previous clinical experience and collaboration with leading cancer centers.

Our teams are also developing tools to support surgeons when planning surgical procedures to remove tumors, and to support processes in the operating theater. In the long-term, our goal is that RayStation and RayCare will form a single system for planning, optimizing and managing combined cancer care within a range of treatment modalities: medical oncology, surgical oncology and radiation oncology.

Overall, we see both challenges and opportunities – even though we are currently living in a turbulent time marked by an ongoing pandemic.

Stockholm, November 18, 2020

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 third quarter of 2020, order intake declined 29.6 percent to SEK 138.5 M (196.8). License order intake declined 44.6 percent to SEK 48.3 M (87.2), primarily as a result of the COVID-19 pandemic, and order intake for support agreements declined 5.0 percent to SEK 78.9 M (83.0).

Rolling Full-year
Order intake (amounts in SEK M) Q3-20 Q2-20 Q1-20 Q4-19 Q3-19 12 months 2019
Licenses 48.3 83.2 136.7 130.3 87.2 398.4 516.2
Hardware 8.3 11.8 22.7 21.0 20.8 61.9 81.6
Support (incl. warranty support) 78.9 77.0 125.6 115.9 83.0 397.4 417.5
Training and other 3.0 5.2 14.8 10.0 5.8 32.8 30.9
Total order intake 138.5 177.1 300.0 277.2 196.8 892.8 1,046.2
Order backlog (amounts in SEK M) Q3-20 Q2-20 Q1-20 Q4-19 Q3-19
Licenses 112.6 105.8 130.7 119.0 147.1
Hardware 36.8 38.9 43.9 36.4 44.3
Support (incl. warranty support) 1,028.3 982.6 1047.1 956.2 892.7
Training and other 50.8 58.5 59.8 43.6 40.5
Total order backlog at the end of the period 1,228.5 1,185.8 1,281.5 1,155.2 1,124.7

In the first nine months of 2020, order intake declined 19.9 percent to SEK 615.6 M (769.0).

At September 30, 2020, the total order backlog amounted to SEK 1,228.5 M (1,124.7), which is expected to generate revenue of approximately SEK 361 M over the next 12 months. The remaining amount in the order backlog mainly comprises support commitments that are primarily expected to generate revenue during a subsequent four-year period.

REVENUE

In the third quarter of 2020, net sales declined 17.5 percent to SEK 119.1 M (144.3). The change was attributable to lower license sales due to the COVID-19 pandemic. The change in sales at unchanged currencies amounted to -13.7 percent (-8.4).

License revenue declined 50.3 percent to SEK 40.5 M (81.5), mainly the result of lower license sales for RayStation due to the COVID-19 pandemic. Recurring support revenue rose 16.6 percent to SEK 60.2 M (51.6), accounting for 47 percent (36) of net sales in the third quarter. Hardware sales, which have a limited profit margin, rose 41 percent to SEK 9.7 M (6.9). Excluding hardware sales, sales declined 20.4 percent.

Rolling Full-year
Revenue (amounts in SEK M) Q3-20 Q2-20 Q1-20 Q4-19 Q3-19 12 months 2019
Licenses 40.5 86.5 132.7 145.4 81.5 405.2 449.7
Hardware 9.7 12.0 15.9 26.5 6.9 64.3 76.6
Support 60.2 61.8 58.1 56.7 51.6 236.7 198.2
Training and other 8.8 3.5 2.2 5.8 4.4 20.1 17.1
Net sales 119.1 163.8 208.9 234.5 144.3 726.3 741.7
Sales growth, corresp. period, % -17.4 -13.7 20.7 6.9 -4.1 0.0 18.2
Sales growth at unchanged currencies,
corresp. period, %
-13.7 -16.0 16.1 1.4 -8.4 -0.9 11.8

In the first nine months of 2020, net sales declined 3.0 percent to SEK 491.8 M (507.1). The decline was attributable to lower license revenue due to the COVID-19 pandemic. The change in sales at unchanged currencies amounted to SEK -0.9 percent (20.0).

During the first nine months, net sales had the following geographic distribution: North America, 40 percent (41); Asia, 22 percent (17); Europe and the rest of the world, 38 percent (42).

License revenue for RayStation and RayCare declined 14.2 percent to SEK 243.5 M (283.9). Recurring support revenue rose 27.4 percent to SEK 180.2 M (141.5), accounting for 37 percent (28) of net sales in the first nine months. Hardware sales, which have a limited profit margin, declined 25.4 percent to SEK 37.4 M (50.1) in the first nine months. Excluding hardware sales, sales declined 0.7 percent.

OPERATING PROFIT

In the third quarter of 2020, operating profit declined to SEK -29.5 M (- 6.3), representing an operating margin of -24.7 percent (-4.4). The weaker earnings were attributable to lower license sales and negative currency effects due to a stronger SEK against the USD and EUR.

In the third quarter, operating expenses decreased 1.4 percent to SEK 148.6 M (150.7), despite negative currency translation effects that were recognized as other operating income and expenses. In the third quarter, the net of these exchange-rate gains and losses amounted to SEK -8.7 M (19.8) due to a large proportion of the Group's receivables being denominated in USD and EUR, which weakened against the SEK in the third quarter compared with the end of the second quarter. Adjusted

for these currency conversion effects, operating profit would have totaled SEK -20.8 M (-26.1) in the third quarter and operating expenses would have declined 17.9 percent. This decline was mainly attributable to significantly lower selling expenses resulting from canceled trade fairs, business travel and other sales and marketing campaigns due to the COVID-19 pandemic.

During the first nine months, operating profit decreased to SEK 11.1 M (45.7), representing an operating margin of 2.3 percent (9.0).

Currency effects

The company is 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, organic sales growth was -13.7 percent in the third quarter of 2020, compared with the year-on-year period. In addition, the company incurred significant exchange-rate losses of SEK -8.7 M (19.8) for balance sheet items in the third quarter. Currency effects therefore had a negative effect on net sales and operating profit in the third quarter of 2020.

A sensitivity analysis of the company'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 2.5 M in the third quarter of

2020, while a corresponding change in the EUR exchange rate would have impacted consolidated operating profit by approximately +/- SEK 2.2 M.

The company 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 September 30, 2020, 203 employees (188) were engaged in R&D, corresponding to 50 percent (50) of the total number of employees.

Rolling Full-year
Capitalization of development costs Q3-20 Q2-20 Q1-20 Q4-19 Q3-19 12 months 2019
Research and development costs 51.5 62.1 64.6 66.8 52.2 245.2 225.5
Capitalization of development costs -40.7 -49.4 -52.4 -49.7 -36.5 -192.2 -164.4
Amortization of capitalized development costs 36.3 32.1 32.0 29.7 29.9 130.1 113.6
Research and development costs 47.1 44.9 44.2 46.8 45.6 183.1 174.7

In 2020, RaySearch continued to invest heavily in both existing and future products. In total, research and development costs rose 12.4 percent to SEK 178.2 M (158.5) in the first nine months, corresponding to 36 percent (31) of the company's net sales. The increase was attributable to a higher number of employees in the research, development and machine learning departments.

Development costs of SEK 142.5 M (114.7) were capitalized, up 24.2 percent, representing 80 percent (72) of total research and development costs. The increase was due to the fact that the research, development and machine learning departments increased their proportion of development activities during the quarter.

Amortization of capitalized development costs rose 19.6 percent to SEK 100.4 M (83.9), with the increase due to the expansion of development activities for RayStation and RayCare.

Research and development costs (after adjustments for capitalization and amortization of development costs) rose 6.6 percent to SEK 136.2 M (127.8).

Amortization and depreciation

In the third quarter of 2020, total amortization and depreciation increased 17.0 percent to SEK 55.7 M (47.6), of which amortization of intangible fixed assets accounted for SEK 36.3 M (29.9), mainly related to capitalized development costs. Depreciation of tangible fixed assets increased to SEK 19.3 M (17.6).

Total amortization and depreciation in the first nine months amounted to SEK 157.7 M (134.6), of which amortization of intangible fixed assets amounted to SEK 100.6 M (84.0), mainly related to capitalized development costs. Depreciation of tangible fixed assets amounted to SEK 57.1 M (50.6).

PROFIT AND EARNINGS PER SHARE

In the third quarter of 2020, loss after tax totaled SEK -26.2 M (-7.5), representing loss per share of SEK -0.76 (-0.22) before and after dilution.

In the first nine months of 2020, profit after tax totaled SEK 5.1 M (31.5), representing earnings per share of SEK 0.15 (0.92) before and after dilution.

Tax expense for the first nine months of the year amounted to SEK -2.5 M (-10.5), corresponding to an effective tax rate of 32.8 percent (25.1).

CASH FLOW AND LIQUIDITY

In the third quarter of 2020, cash flow from operating activities was SEK 78.5 M (51.8). The strong cash flow, despite the weaker earnings, was largely due to a sharp decline in working capital and a sharp increase in amortization of capitalized development costs, which are not included in cash flow.

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.

During the first nine months of the year, cash flow from operating activities was SEK 280.0 M (239.0).

At the end of the period, the company's total customer receivables accounted for 35 percent (53) of net sales over the past 12 months, and working capital for 9 percent (20) of net sales during the same period. The decline was mainly due to higher payments from customers, but also a decline in license sales in the most recent quarters.

Our payment model

A typical transaction for RaySearch involves various performance obligations, such as the delivery of licenses, hardware, support and training.

When RaySearch has fulfilled its performance obligation to a customer, for example, delivered licenses, and an unconditional right to consideration exists, a revenue and corresponding receivable are recognized.

A number of payment alternatives are subsequently available:

  • Payment within an invoice period of 30 or 60 days from delivery.
  • Payment over a certain period, normally 6 to 12 months from delivery.

In the vast majority of cases, payment is received for hardware and support within 30 to 60 days. However, RaySearch has a high proportion of new customers and it is common that new customers require up to 12 months to acquire and install separate IT infrastructure to gain maximum performance from our software. Accordingly, many new customers opt for a payment plan for our licenses, resulting in a subsequent delay in RaySearch invoicing the customer and receiving payment.

Irrespective of the payment model, a revenue and its corresponding receivable are recognized when the company has fulfilled its performance obligation. RaySearch has three types of customer receivables: Accounts receivable (current billed customer receivables) and, in the event of a payment plan, Current and Long-term unbilled customer receivables.

The business model is tried, tested and effective. RaySearch assesses that the credit risk is generally low since the customers are institutions with high credit ratings. RaySearch's total credit losses (confirmed and probable) only amount to 0.7 percent of total sales since the start in 2000.

In the third quarter, cash flow from investing activities was SEK -45.4 M (-48.6). Investments in intangible fixed assets amounted to SEK -40.7 M (-36.5) and comprised capitalized development costs for the company's products – RayStation, RayCare, RayCommand and RayIntelligence. Investments in tangible fixed assets amounted to SEK -4.7 M (-12.1).

During the first nine months, cash flow from investing activities was SEK -161.5 M (-151.1). Investments in intangible fixed assets amounted to SEK -142.5 M (-114.7) and comprised capitalized development costs. Investments in tangible fixed assets amounted to SEK -19.0 M (-36.4).

Cash flow from financing activities, which was mainly attributable to repayment of lease liabilities, amounted to SEK -11.4 M (-16.7) in the third quarter of 2020 and SEK -35.1 M (-99.1) in the first nine months of the year. The change was due to a repayment of SEK 75 M on the company's revolving loan facility in the second quarter of 2019.

Cash flow for the period was SEK 21.7 M (-13.5) in the third quarter and SEK 83.4 M (-11.2) in the first nine months of 2020. At September 30, 2020, consolidated cash and cash equivalents was SEK 194.1 M (107.5).

FINANCIAL POSITION

At September 30, 2020, RaySearch's total assets amounted to SEK 1,244.5 M (1,235.8) and the equity/assets ratio was 57.0 percent (55.6).

Current receivables amounted to SEK 340 M (460). The receivables mainly comprised various types of customer receivables and the decline was attributable to increased payments from customers as well as fewer outstanding accounts receivable as a result of lower license sales, primarily due to the COVID-19 pandemic.

RaySearch's credit facilities comprise a revolving loan facility of up to SEK 300 M and an overdraft facility of SEK 50 M, both maturing in May 2022. Chattel mortgages amounted to SEK 100 M. At September 30, 2020, short-term loans of SEK 50 M (49) had been approved under the company's revolving loan facility and SEK 0 M (0) of the credit facility had been drawn.

At September 30, 2020, the Group's net debt totaled SEK -31.5 M (78.0). The change was due to improved cash flow.

EMPLOYEES

In the January–September period of 2020, the average number of employees in the Group was 392 (317). At the end of the third quarter, the Group had 403 (360) employees, of whom 300 (268) were based in Sweden, and 103 (92) 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 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 PERIOD

RayStation selected by several leading cancer centers

In 2020, the RayStation treatment planning system was sold to several leading cancer centers, including Banner MD Anderson Cancer Center in Arizona, Miami Cancer Institute, Asante Three Rivers Medical Center, University of Kansas Medical Center, Minneapolis VA Medical Center and National Cancer Institute (NCI) in the US, Oslo University Hospital in Norway, Haaglanden Medical Center, Leiden University Medical Center and Haga Hospital in the Netherlands, Oncorad Garonne (Clinique du Pont De Chaume in Montauban) in France, Liverpool Cancer Therapy Centre in Australia, Southern TOHOKU BNCT Research Center in Japan, National Cancer Institute in Thailand, and Chungnam National University Hospital in South Korea.

In February, MD Anderson Cancer Center in Texas, US, also ordered additional RayStation licenses for approximately SEK 40 M with the aim of replacing their existing treatment planning systems.

Interoperability agreement with Varian

In June, RaySearch and Varian Medical Systems concluded an interoperability agreement in order to connect the RayCare oncology information system with Varian's TrueBeam linear accelerator.

Collaborative agreement with TAE Life Sciences

In June, RaySearch and TAE Life Sciences in the US initiated a collaboration regarding treatment planning in boron neutron capture therapy (BNCT) for TAE's AlphaBeam neutron system.

Support for helium ion beam therapy with pencil beam scanning (PBS)

RayStation 9B is the only commercially available treatment planning system in the world that supports helium ion beam therapy, and Heidelberg University Hospital's Ion Beam Therapy Center (HIT) will be first in the world to deliver helium ion beam therapy with pencil beam scanning (PBS).

RayStation 10A released

In June, RayStation 10A, the latest version of RaySearch's treatment planning system, was released, with major performance enhancements for proton therapy, new support for ocular proton therapy planning, and improved ability to generate treatment plans using machine learning in the Plan Explorer module.

RayCare 4A released

In June, RayCare 4A, the latest version of RaySearch's oncology information system, was released, with new functionalities including dynamic team management, scripting support and an improved patient chart.

SIGNIFICANT EVENTS AFTER THE END OF THE REPORTING PERIOD

No significant events after the end of the reporting period

EFFECTS OF THE COVID-19 PANDEMIC

The COVID-19 pandemic is affecting people and companies all over the world and posing a challenge for all businesses. RaySearch is monitoring the situation and the effects of the pandemic closely and is prepared to take action and align the company's operations if needed.

Effects on RaySearch's operations in the third quarter of 2020

Sales. The ongoing COVID-19 pandemic continued to have a significantly adverse effect on RaySearch's sales in the third quarter due to lockdowns in several countries for part of the quarter. In addition, many hospitals were forced to temporarily reprioritize and freeze investments in order to manage the COVID-19 pandemic. Market conditions were particularly challenging in North America and some European countries, while the company noted a recovery in Asia.

Delivery capacity. As a software company, RaySearch is well equipped for remote collaboration and both our R&D and delivery capacity have remained relatively unscathed by the COVID-19 pandemic to date.

COVID-19 did not have a significant effect on the company's assessment items during the third quarter.

Expected future effects

The future effects of the ongoing pandemic are difficult to assess at present. Several countries have begun to reopen, but a number of countries have also registered a second wave of the pandemic and it is still difficult to say how the pandemic will play out with any great certainty. RaySearch acted early and has taken a number of measures to protect the company's operations and reduce costs. We can see the recovery continuing in Asia and signs of a recovery in demand in North America. We see no major challenges in terms of R&D or the company's delivery capacity. However, taken together, the company expects that the COVID-19 pandemic will continue to have an adverse effect on the company's sales and earnings for several months to come. However, due to uncertainty surrounding how long the COVID-19 pandemic will last and the extent of the economic impacts, RaySearch has decided to focus specifically on protecting the company's cash flow and liquidity.

Unchanged great need for RaySearch's software solutions.The underlying need for efficient software solutions for cancer care remains unchanged since treatment for cancer patients is high priority. The company believes that the market will normalize and return to previous levels when the COVID-19 pandemic has subsided.

Continued focus on efficiencies and digitization. One effect of the COVID-19 pandemic could be a further acceleration of the ongoing digital transformation. The pandemic has radically revealed the major potential and benefits of digital technology, which could be positive for RaySearch's operations in the long term since the company's software solutions make it possible for cancer centers to increase their efficiency.

Measures to protect employees and slow the spread of the virus

RaySearch's highest priority is to protect the health and safety of our employees, while also maintaining and developing our business operations. The COVID-19 outbreak is posing a huge challenge to human health and lives all over the world. RaySearch has implemented the COVID-19-related security measures recommended by authorities in all parts of its operations. This includes running the company's operations to a large extent remotely, by working from home and holding virtual meetings.

THE COMPANY'S SHARE

At September 30, 2020, 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. At September 30, 2020, the total number of voting rights in RaySearch was 110,377,548.

SHARE OWNERSHIP

At September 30, 2020, the number of shareholders in RaySearch was 7,427, according to Euroclear, and the largest shareholders were as follows:

Class A Class B Share
Name shares shares Total shares capital, % Votes, %
Johan Löf 6,243,084 418,393 6,661,477 19.4 56.9
Oppenheimer Funds 0 4,000,000 4,000,000 11.7 3.6
Swedbank Robur Funds 0 2,200,000 2,200,000 6.4 2.0
First AP Fund 0 1,982,448 1,982,448 5.8 1.8
La Financière de l'Echiquier 0 1,527,176 1,527,176 4.5 1.4
Anders Brahme 1,150,161 200,000 1,350,161 3.9 10.6
Carl Filip Bergendal 1,061,577 139,920 1,201,497 3.5 9.7
Nordnet Pension 0 1,161,829 1,161,829 3.4 1.1
C WorldWide Asset Management 0 851,612 851,612 2.5 0.8
Second AP Fund 0 767,083 767,083 2.2 0.7
Total, 10 largest shareholders 8,454,822 13,248,461 21,703,283 63.3 88.6
Others 153 12,579,337 12,579,490 36.7 11.4
Total 8,454,975 25,827,798 34,282,773 100.0 100.0

Source: Euroclear, FI and MorningStar.

OTHER INFORMATION

2021 ANNUAL GENERAL MEETING

The Annual General Meeting (AGM) of RaySearch Laboratories AB (publ) will be held on Wednesday, May 26, 2021 at 6:00 p.m. at the company's office on Sveavägen 44, Stockholm, Sweden. Shareholders wishing to have a matter addressed at the AGM must submit a written request to the Board of Directors. Such a request must normally have been received by the Board of Directors not later than seven (7) weeks prior to the AGM.

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, business risk, compliance risk, operational risk and financial risk. RaySearch's risk management aims to identify, measure and reduce risks related to the Group's transactions and operations. No significant changes have been made to the risk assessment compared with the 2019 Annual Report. For more information about risks and risk management, refer to pages 9–10 and 40–42 of RaySearch's 2019 Annual Report.

SEASONAL VARIATIONS

RaySearch'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 centers improve and save the lives of cancer patients. With our innovative software solutions, we are continuously striving to improve and streamline workflows in clinical environments and to improve treatment outcomes for cancer patients. The customer value we create 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 reasonable. For more information about the company's environmental and sustainability initiatives, refer to pages 64–69 of RaySearch's 2019 Annual Report.

Stockholm, November 18, 2020

Johan Löf CEO and Board member

AUDITOR'S REVIEW REPORT

INTRODUCTION

We have conducted a review of the interim financial information (interim report) for RaySearch Laboratories AB (publ) at September 30, 2020 and for the nine-month period that ended on that date. The Board of Directors and the President are responsible for the preparation and presentation of this interim report in accordance with IAS 34 and the Annual Accounts Act Our responsibility is to express an opinion on this interim report based on our review.

SCOPE OF THE REVIEW

We have conducted our review in accordance with the International Standard on Review Engagements, ISRE 2410 Review of Interim Financial Information Performed by the Independent Auditor of the Entity. A review consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical audit and other review procedures. A review has a different focus and is substantially less in scope than an audit conducted in accordance with International Standards on Auditing and other generally accepted auditing standards.

The procedures performed in a review do not enable us to obtain a level of assurance that would make us aware of all significant matters that might be identified in an audit. Therefore, the opinion expressed on the basis of a review does not give the same assurance as an opinion expressed on the basis of an audit.

OPINION

Based on our review, nothing has come to our attention that causes us to believe that the interim report is not prepared, in all material respects, in accordance with IAS 34 and the Swedish Annual Accounts Act regarding the Group, and in accordance with the Swedish Annual Accounts Act for the Parent Company.

Stockholm, November 18, 2020

Ernst & Young AB

Anna Svanberg Authorized Public Accountant

FOR FURTHER INFORMATION, PLEASE CONTACT:

Peter Thysell, CFOTel: +46 (0)70 661 05 59 E-mail: [email protected]

Johan Löf, CEO Tel: +46 (0)8 510 530 00 E-mail: [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 November 18, 2020 at 7:45 a.m. CET.

TELECONFERENCE

CEO Johan Löf and CFO Peter Thysell will present RaySearch's interim report for January–September 2020 at a teleconference to be held in English on Wednesday, November 18, 2020 at 3:00–3:30 p.m. CET.

For login details to the teleconference, please register on: http://emea.directeventreg.com/registration/9459408

FINANCIAL CALENDAR

Year-end report, 2020 February 23, 2021 2020 Annual Report (published on website) April 29, 2021 Interim report for the first quarter, 2021 May 5, 2021 Annual General Meeting 2021 May 26, 2021

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME IN SUMMARY

AMOUNTS IN SEK 000s JUL–SEP JAN–SEP OCT 2019– FULL-YEAR
Note 2020 2019 2020 2019 SEP 2020 2019
Net sales
2.3
119,130 144,349 491,777 507,085 726,276 741,584
Cost of goods sold1 -8,088 -7,512 -33,820 -46,503 -59,682 -72,365
Gross profit 111,042 136,837 457,957 460,582 666,594 669,219
Other operating income 2,228 22,047 6,383 40,717 -6,928 27,406
Selling expenses -62,551 -94,148 -217,590 -251,242 -311,773 -345,425
Administrative expenses -22,207 -23,317 -79,500 -69,945 -109,690 -100,135
Research and development costs -47,085 -45,469 -136,173 -127,783 -183,060 -174,670
Other operating expenses -10,904 -2,295 -19,951 -6,628 -21,549 -8,226
Operating profit/loss -29,477 -6,345 11,126 45,701 33,594 68,169
Loss from financial items -1,177 -853 -3,561 -3,706 -5,416 -5,561
Profit/loss before tax -30,654 -7,198 7,565 41,995 28,178 62,608
Tax 4,472 -327 -2,481 -10,521 -4,157 -12,197
Profit/loss for the period2 -26,182 -7,525 5,084 31,474 24,021 50,411
Other comprehensive income
Items to be reclassified to profit or loss
Translation difference of foreign operations for the period -368 -13 -687 -108 -1,012 -433
Comprehensive income for the period2 -26,550 -7,538 4,397 31,366 23,009 49,978
Earnings/loss per share before and after dilution (SEK) -0.76 -0.22 0.15 0.92 0.70 1.47

1 Comprises costs for hardware and acquired licenses, but not amortization of capitalized development costs, which is included in research and development costs. 2 Fully (100 percent) attributable to Parent Company shareholders.

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY IN SUMMARY

AMOUNTS IN SEK 000s JUL–SEP JAN–SEP FULL-YEAR
2020 2019 2020 2019 2019
Opening balance according to adopted Annual Report 736,415 694,394 705,468 657,453 657,453
Effect of IFRS 16 -1,963 -1,963
Opening balance after adjustments for IFRS 16 736,415 694,394 705,468 655,490 655,490
Profit/loss for the period -26,182 -7,525 5,084 31,474 50,411
Translation difference for the period -368 -13 -687 -108 -433
Closing balance 709,865 686,856 709,865 686,856 705,468

CONSOLIDATED STATEMENT OF FINANCIAL POSITION IN SUMMARY

AMOUNTS IN SEK 000s Note Sep 30, 2020 Sep 30, 2019 Dec 31, 2019
ASSETS
Intangible fixed assets 470,590 408,422 428,406
Tangible fixed assets 207,540 232,744 221,349
Deferred tax assets 21,225 9,037 12,193
Other long-term receivables 10,980 18,178 20,473
Total fixed assets 710,335 668,381 682,421
Inventories 13,760 14,315 4,623
Current receivables 326,228 445,616 463,322
Cash and cash equivalents 194,140 107,482 113,858
Total current assets 534,128 567,413 581,803
TOTAL ASSETS 1,244,463 1,235,794 1,264,224
EQUITY AND LIABILITIES
Equity 709,865 686,855 705,468
Deferred tax liabilities 123,573 109,956 115,145
Long-term interest-bearing liabilities 66,013 99,087 85,796
Total long-term liabilities 189,586 209,043 200,941
Accounts payable 11,128 24,871 33,202
Current interest-bearing liabilities 96,651 86,386 84,931
Other current liabilities 237,233 228,639 239,682
Total current liabilities 345,012 339,896 357,815
TOTAL EQUITY AND LIABILITIES 1,244,463 1,235,794 1,264,224

CONSOLIDATED STATEMENT OF CASH FLOW IN SUMMARY

AMOUNTS IN SEK 000s JUL–SEP JAN–SEP OCT 2019– FULL-YEAR
Note 2020 2019 2020 2019 SEP 2020 2019
Profit/loss before tax -30,654 -7,198 7,565 41,995 28,178 62,608
Adjusted for non-cash items1) 63,267 35,252 165,658 114,885 231,211 180,438
Taxes paid -8,176 -9,818 -21,151 -23,668 -4,758 -7,275
Cash flow from operating activities before changes in
working capital
24,437 18,236 152,072 133,212 254,631 235,771
Cash flow from changes in operating receivables 71,485 91 141,095 78,977 107,455 45,337
Cash flow from changes in operating liabilities -17,436 33,435 -13,164 26,818 -945 39,037
Cash flow from operating activities 78,486 51,761 280,003 239,006 361,142 320,145
Cash flow from investing activities -45,372 -48,568 -161,499 -151,054 -222,491 -212,046
Cash flow from financing activities -11,394 -16,668 -35,116 -99,114 -47,486 -111,484
Cash flow for the period 21,720 -13,475 83,388 -11,162 91,165 -3,385
Cash and cash equivalents at the beginning of the period 173,728 118,125 113,858 112,198 107,482 112,198
Exchange-rate difference in cash and cash equivalents -1,308 2,833 -3,106 6,447 -4,507 5,045
Cash and cash equivalents at the end of the period 194,140 107,482 194,140 107,482 194,141 113,858

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 JUL–SEP JAN–SEP FULL-YEAR
Note 2020 2019 2020 2019 2019
Net sales 81,281 101,267 363,388 365,437 533,127
Cost of goods sold1) -3,928 -4,770 -19,649 -26,753 -34,400
Gross profit 77,353 96,497 343,739 338,684 498,727
Other operating income -4,724 22,045 -1,844 40,275 26,905
Selling expenses -36,679 -60,106 -123,887 -149,322 -202,356
Administrative expenses -22,258 -23,183 -79,854 -69,580 -99,691
Research and development costs -51,613 -52,198 -178,648 -159,015 -226,089
Other operating expenses -4,212 -1,418 -11,600 -3,479 -4,869
Operating loss -42,133 -18,363 -52,094 -2,437 -7,373
Profit from financial items 3 918 394 2,422 2,372
Loss after financial items -42,130 -17,445 -51,700 -15 -5,001
Appropriations -4,673
Loss before tax -42,130 -17,445 -51,700 -15 -9,674
Tax on profit/loss for the period 6,077 1,336 8,290 -3,188 880
Loss for the period -36,053 -16,109 -43,410 -3,203 -8,794

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

PARENT COMPANY STATEMENT OF COMPREHENSIVE INCOME

AMOUNTS IN SEK 000s JUL–SEP JAN–SEP FULL-YEAR
2020 2019 2020 2019 2019
Loss for the period -36,053 -16,109 -43,410 -3,203 -8,794
Other comprehensive income
Comprehensive income for the period -36,053 -16,109 -43,410 -3,203 -8,794

PARENT COMPANY BALANCE SHEET IN SUMMARY

AMOUNTS IN SEK 000s
Note
Sep 30, 2020 Sep 30, 2019 Dec 31, 2019
ASSETS
Intangible fixed assets 867 750 708
Tangible fixed assets 40,408 36,111 42,484
Shares and participations 1,911 1,911 1,911
Deferred tax assets 17,066 4,022 6,011
Long-term receivables from Group companies 39,820 87,722 73,136
Other long-term receivables 7,876 12,470 13,616
Total fixed assets 107,948 142,986 137,866
Inventories 439 0 2332
Current receivables 352,823 395,801 398,785
Cash and cash equivalents 102,083 59,688 80,262
Total current assets 455,345 455,489 481,379
TOTAL ASSETS 563,293 598,475 619,245
EQUITY AND LIABILITIES
Equity
Restricted equity
Share capital 17,141 17,141 17,141
Statutory reserve 43,630 43,630 43,630
Total restricted equity 60,771 60,771 60,771
Unrestricted equity
Retained earnings 206,198 214,992 214,992
Loss for the year -43,410 -3,203 -8,794
Total unrestricted equity 162,788 211,789 206,198
Total equity 223,559 272,560 266,969
Untaxed reserves 114,921 110,248 114,921
Accounts payable 8,398 14,028 30,127
Current interest-bearing liabilities 49,762 49,433 49,532
Other current liabilities 166,653 152,206 157,696
Total current liabilities 224,813 215,667 237,355
TOTAL EQUITY AND LIABILITIES 563,293 598,475 619,245

NOTES, GROUP

NOTE 1 ACCOUNTING POLICIES

The RaySearch Group applies International Financial Reporting Standards (IFRS) as adopted by the EU. The accounting policies applied are consistent with those described in the 2019 Annual Report for RaySearch Laboratories AB (publ), which is available at www.raysearchlabs.com This interim report has been prepared in accordance with IAS 34 Interim Financial Reporting and the Swedish Annual Accounts Act.

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.

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 JUL–SEP
2020 2019 Change OCT 2019 Full-year
–SEP 2020 2019
Revenue by type
Licenses 40,510 81,481 -50.3% 405,152 449,676
Support 60,164 51,583 16.6% 236,735 198,189
Hardware 9,685 6,869 41.0% 64,354 76,577
Training and other 8,771 4,416 98.6% 20,035 17,142
Total revenue from contracts with customers 119,130 144,349 -17.5% 726,276 741,584
Revenue by geographic market
North America 39,692 56,385 -29.6% 301,456 313,464
APAC 33,349 44,397 -24.9% 158,434 135,409
Europe and rest of the world 46,089 43,567 5.8% 266,386 292,711
Total revenue from contracts with customers 119,130 144,349 -17.5% 726,276 741,584
Revenue by date for revenue recognition
Goods/services transferred at a point in time 50,195 88,350 -43.2% 477,478 526,253
Services transferred over time 68,935 55,999 23.1% 257,477 215,331
Total revenue from contracts with customers 119,130 144,349 -17.5% 734,955 741,584
AMOUNTS IN SEK 000s JAN–SEP
2020 2019 Change OCT 2019
–SEP 2020
Full-year
2019
Revenue by type
Licenses 259,724 304,248 -14.6% 405,152 449,676
Support 180,016 141,470 27.2% 236,735 198,189
Hardware 37,794 50,064 -24.5% 64,307 76,577
Training and other 14,243 11,303 26.0% 20,082 17,142
Total revenue from contracts with customers 491,777 507,085 -3.0% 726,276 741,584
Revenue by geographic market
North America 198,397 210,405 -5.7% 301,456 313,464
APAC 108,285 85,260 27.0% 158,434 135,409
Europe and rest of the world 185,095 211,420 -12.5% 266,386 292,711
Total revenue from contracts with customers 491,777 507,085 -3.0% 726,276 741,584
Revenue by date for revenue recognition
Goods/services transferred at a point in time 297,518 354,312 -16.0% 469,459 526,253
Services transferred over time 194,259 152,773 27.2% 256,817 215,331
Total revenue from contracts with customers 491,777 507,085 -3.0% 726,276 741,584

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 September 2020, the credit loss provision was SEK 20.8 M (20.6), despite a significant reduction in receivables. The increase was largely due to COVID-19. Historically, the Group's credit losses have been limited. Since the company was founded in 2000, incurred credit losses have amounted to approximately 0.3 percent and provisions for expected credit losses to approximately 0.7 percent of total sales.

NOTE 5 RELATED-PARTY TRANSACTIONS

No transactions were conducted 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 Sep 30, 2020 Sep 30, 2019 Dec 31, 2019
Chattel mortgages 100,000 100,000 100,000
Guarantees 15,145 8,822 6,586

The year-on-year increase is primarily attributable to bank guarantees concerning two customer orders.

GROUP QUARTERLY OVERVIEW

2020 2019 2018
AMOUNTS IN SEK 000s Q31 Q21 Q11 Q41 Q31 Q21 Q11 Q42
Order intake
Total order intake 138,480 177,133 300,018 277,217 196,793 370,612 201,617 294,889
Income statement
Net sales 119,130 163,758 208,889 234,499 144,349 189,658 173,078 219,443
Sales change, % -17.5 -13.7 20.7 6.9 -4.1 63.1 49.0 7.0
Operating profit/loss -29,477 -10,954 51,557 22,468 -6,345 28,809 23,237 41,673
Operating margin, % -24.7 -6.7 24.7 9.6 -4.4 15.2 13.4 19.0
Profit/loss for the period -26,182 -9,196 40,462 18,937 -7,525 21,833 17,166 32,649
Net margin, % -22.0 -5.6 19.4 8.1 -5.2 11.5 9.9 14.9
Cash flow
Operating activities 78,486 135,443 66,074 81,139 51,761 136,938 50,307 120,614
Investing activities -45,372 -55,913 -60,214 -60,992 -48,568 -57,067 -45,419 -73,258
Financing activities -11,394 -13,618 -10,104 -12,370 -16,668 -75,740 -6,706 9,401
Cash flow for the period 21,720 65,912 -4,244 7,777 -13,475 4,131 -1,818 56,756
Capital structure
Equity/assets ratio, % 57.0 56.2 55.8 55.8 55.6 55.9 52.0 59.5
Net debt -31,476 206 73,231 56,869 77,991 92,024 181,649 19,300
Debt/equity ratio 0.0 0.0 0.1 0.1 0.1 0.1 0.3 0.0
Net debt/EBITDA -0.1 0.0 0.3 0.2 0.3 0.4 0.8 0.1
Per share data, SEK
Earnings/loss per share before dilution -0.76 -0.27 1.18 0.55 -0.22 0.64 0.50 0.95
Earnings/loss per share after dilution -0.76 -0.27 1.18 0.55 -0.22 0.64 0.50 0.95
Equity per share 20.71 21.48 21.79 20.58 20.03 20.25 19.62 19.18
Share price at the end of the period 87.60 86.50 57.60 107.20 160.70 132.60 103.70 96.50
Other
No. of shares before and 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 399 391 386 331 317 306 299 293

GROUP, ROLLING 12 MONTHS

Oct 2019– Jul 2019– Apr 2019– Jan 2019– Oct 2018– Jul 2018– Apr 2018– Jan 2018–
AMOUNTS IN SEK 000s Sep 20201 Jun 20201 Mar 20201 Dec 20191 Sep 20193 Jun 20193 Mar 20193 Dec 20182
Order intake
Total order intake 892,846 951,160 1,144,639 1,046,238 1,063,910 1,042,829 878,393 805,210
Income statement
Net sales 726,276 751,495 777,395 741,584 726,528 732,658 684,039 627,218
Operating profit 33,594 56,726 96,489 68,169 87,374 106,140 103,589 94,460
Operating margin, % 4.6 7.5 12.4 9.2 12.0 14.5 15.1 15.1
Cash flow
Cash flow 91,165 55,970 -5,811 -3,385 45,594 42,038 -12,355 1,804
Cash flow adjusted for repayment of bank
loans
91,165 55,970 69,189 71,615 120,594 67,038 -62,355 -48,196

1 IFRS 16 compliance.

2 IAS 17 compliance.

3 IFRS 16 compliance as of 2019, and IAS 17 compliance in the remaining quarters.

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 changes to Order intake is an indicator of future revenue and thus a key figure
existing orders during the current period for the management of RaySearch's operations
Order backlog The value of orders at the end of the period that the company has The order backlog shows the value of orders already booked by
yet to deliver and recognize as revenue, meaning remaining RaySearch that will be converted to revenue in the future.
performance obligations.
Net sales/Order intake Recognized net sales in relation to total order intake during the The measurement is used to monitor the recognized revenue in
corresponding period relation to sales, which is part of the reason for the change in order
backlog.
Sales change The change in net sales compared with the year-earlier period The measure is used to track the performance of the company's
Sales change at unchanged expressed as a percentage
Change in sales at unchanged currencies, i.e., excluding currency
operations between periods
This measure is used to monitor underlying sales change driven by
currencies effects 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 Calculated as profit for the period before financial items and tax Operating profit provides an overall picture of the total generation of
earnings in operating activities
Operating profit adjusted for Calculated as operating profit less other operating Operating profit provides an overall picture of the total generation of
currency conversion effects income/expenses earnings in operating activities excluding currency conversion
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 period The net margin shows the percentage of net sales remaining after
the company's expenses have been deducted
Cash flow adjusted for Cash flow for the period less cash flow from changes to bank loans The measurement shows the underlying cash flow before financing
changes in bank loans 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 past 12- This measure is used to more clearly illustrate the trends for sales,
operating profit or other month period operating profit and other results, which is relevant because
results RaySearch's revenue is subject to monthly variations
Working capital Working capital comprises inventories, operating receivables and This measure shows how much working capital is tied up in
operating liabilities, and is obtained from the statement of financial operations and can be shown in relation to net sales to
position. Operating receivables comprise accounts receivable, demonstrate the efficiency with which working capital has been
other current/long-term receivables and non-interest bearing used
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 average Shows the return generated on the owners' invested capital from a
equity. Average equity is calculated as the sum of equity at the end
of the period plus equity at the end of the year-earlier period,
shareholder perspective
divided by two
Equity/assets ratio Equity expressed as a percentage of total assets at the end of the This is a standard measure to show financial risk, and is expressed
period as the percentage of the total restricted equity financed by the
owners
Net debt Interest-bearing liabilities less cash and cash equivalents 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 taking into
depreciation/amortization and impairment consideration financial decisions or taxes
Net debt/EBITDA Net debt at the end of the period in relation to operating profit A relevant measure from a credit perspective that shows the
before depreciation over the past 12-month period company's ability to handle its debt

CALCULATION OF FINANCIAL MEASURES NOT INCLUDED IN THE IFRS FRAMEWORK

AMOUNTS IN SEK 000s Sep 30, 2020 Sep 30, 2019 Dec 31, 2019
Working capital
Accounts receivable (current billed customer receivables) 141,732 176,213 194,752
Current unbilled customer receivables 100,942 190,415 191,064
Long-term unbilled customer receivables 10,877 18,074 20,370
Inventories 13,760 14,315 4,623
Other current receivables (excl. tax) 42,996 38,556 54,334
Accounts payable -11,128 -24,871 -33,202
Other current liabilities (excl. tax) -237,170 -264,303 -238,885
Working capital 62,009 148,399 193,056
AMOUNTS IN SEK 000s Sep 30, 2020 Sep 30, 2019 Dec 31, 2019
Net debt
Current interest-bearing liabilities 96,651 86,386 84,931
Long-term interest-bearing liabilities 66,013 99,087 85,796
Cash and cash equivalents -194,140 -107,482 -113,858
Net debt -31,476 77,991 56,869
AMOUNTS IN SEK 000s Oct 2019– Oct 2018– Full-year
Sep 2020 Sep 20191 2019
EBITDA
Operating profit 33,594 87,374 68,169
Amortization and depreciation 205,611 165,643 182,497
EBITDA 239,205 253,017 250,666
SALES CHANGE AT UNCHANGED CURRENCIES Oct 2019– Oct 2018– Full-year
Sep 2020 Sep 2019 2019
Net sales 726,276 726,528 741,584
Currency adjustment -6,466 -26,778 -40,106
Adjusted Net sales 719,810 699,750 701,478
Net sales, preceding year. 726,528 573,960 627,218
Sales change at unchanged currencies -0.9% 21.9% 11.8%

1 IFRS 16 compliance as of 2019, and IAS 17 in the preceding period.

HEAD OFFICE

RaySearch Laboratories AB (publ) Box 3297 SE-103 65 Stockholm, Sweden

STREET ADDRESS

Sveavägen 44, Floor 7 SE-111 34 Stockholm, Sweden Tel: +46 (0)8 510 530 00 www.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 and RayCare oncology information system to cancer centers all over the world and distributes the products through licensing agreements with leading medical technology companies. The company is also developing a new treatment control system, RayCommand, as well as RayIntelligence, a range of data-based machine learning products, which are expected to be launched in December 2020. RaySearch's software is currently used by over 2,600 centers in more than 65 countries. The company was founded in 2000 as a spin-off from the Karolinska Institute in Stockholm and the share has been listed for trading on Nasdaq Stockholm since 2003. More information about RaySearch is available at www.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 strategy rests on a strong focus on software development, leading functionality, broad support for many different types of treatment techniques and radiation therapy devices, as well as extensive investments in research and development.

BUSINESS MODEL

RaySearch's revenues are generated when customers pay an initial license fee for the right to use RaySearch's software and an annual 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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