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RaySearch Laboratories

Interim / Quarterly Report Aug 23, 2018

3101_ir_2018-08-23_88115aee-3c24-4079-916c-1ccb5efdc6aa.pdf

Interim / Quarterly Report

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INTERIM REPORT JANUARY 1-JUNE 30, 2018

"In the second quarter of 2018, order intake excluding service agreements rose 47 percent to SEK 160 M, which is the highest order intake ever for the second quarter. Net sales declined marginally to SEK 141 M (142) and the operating margin remained unchanged at 19 percent (19), mainly due to the change in accounting policies, but also to positive currency effects. Without application of the new accounting policies, net sales would have risen 15 percent to SEK 162 M and the operating margin would have been 28 percent. Our order backlog including service agreements was SEK 720 M (591) at the end of the period. We feel secure with our long-term strategy and our expansion will continue", says Johan Löf, CEO of RaySearch.

SECOND QUARTER (APRIL-JUNE 2018)

  • Net sales SEK 141.0 M (141.6), of which revenues from RayStation®/RayCare® SEK 126.6 M (127.6)
  • Profit after tax SEK 20.6 M (20.1), and earnings per share before/after dilution SEK 0.60 (0.59)
  • Operating profit SEK 26.3 M (26.8)
  • Cash flow SEK -50.3 M (-13.7)
  • Order intake excl. service agreements SEK 160.3 M (108.8), of which RayStation/RayCare SEK 151.1 M (98.0)

HALF-YEAR (JANUARY-JUNE 2018)

  • Net sales SEK 257.3 M (268.4), of which RayStation/RayCare SEK 233.4 M (240.0)
  • Profit after tax SEK 32.4 M (46.4), and earnings per share before/after dilution SEK 0.94 (1.35)
  • Operating profit SEK 40.4 M (60.3)
  • Cash flow SEK -37.9 M (-16.7)
  • Order intake excl. service agreements SEK 266.7 M (213.7), of which RayStation/RayCare SEK 248.2 M (191.8)
  • Order backlog incl. service agreements SEK 719.7 M (591.0) at the end of the period
  • Order backlog for RayStation/RayCare excl. service agreements SEK 106,0 M (36.0) at the end of the period

CHANGES TO ACCOUNTING POLICIES

• IFRS 15 Revenue from Contracts with Customers came into effect on January 1, 2018, which reduced the company's license revenue from RayStation and RayCare by 19 percent in the second quarter of 2018 and 16 percent in the first half of 2018 compared with the previously applied accounting policy (IAS 18), see Notes 1-2. The changed accounting policies also had a negative impact on net sales and earnings for the past 12-month period.

SIGNIFICANT EVENTS DURING THE SECOND QUARTER

  • RayStation was selected by several leading cancer centers, including the Heidelberg Ion Beam Therapy Center (HIT) and Marburg Ion Beam Therapy Center (MIT) in Germany, Centre intégré universitaire de santé et de service sociaux de l'Estrie – Centre hospitalier universitaire de Sherbrooke (SHUS) in Quebec, Canada, and Advanced Oncotherapy (AVO) in the UK.
  • Two RayCare orders were received one from a center in Belgium, and one from a center in Colombia.
  • Long-term collaborative agreements for RayCare were concluded with Heidelberg University Hospital in Germany and for brachytherapy with Eckert & Ziegler BEBIG.
  • A research collaboration and long-term licensing agreement for carbon-ion therapy were concluded with NIRS/QST in Japan and will lead to the integration of NIRS's Microdosimetric Kinetic Model (MKM) in RayStation.
  • RayStation 8A* was released, with support for the TomoDirectTM treatment mode.

SIGNIFICANT EVENTS AFTER THE END OF THE REPORTING PERIOD

  • RayCare 2A* was released with a range of new features, including activity and rule-based scheduling for all clinical resources, clinical document management and additional treatment planning functionality.
  • A long-term collaborative agreement for RayCare was concluded with the Princess Margaret Cancer Center in Toronto, Canada.

FINANCIAL SUMMARY

AMOUNTS IN SEK 000S APR-JUN JAN-JUN JUL 2017- FULL-YEAR
20181 20172 20181 20172 JUN 20183 20172
Net sales 141,039 141,634 257,296 268,422 573,960 585,086
Operating profit 26,258 26,839 40,366 60,305 139,730 159,669
Operating margin, % 18.6 18.9 15.7 22.5 24.3 27.3
Profit for the period 20,595 20,092 32,374 46,366 103,635 117,627
Earnings per share before/after dilution,
SEK
0.60 0.59 0.94 1.35 3.02 3.43
Cash flow from operating activities 14,720 25,640 70,741 65,027 153,195 147,481
Cash flow before financing activities -49,283 -11,471 -36,328 -3,486 -33,493 -651
Return on equity, % 3.7 4.6 5.8 10.7 18.5 22.6
Equity/assets ratio at the end of the
period, %
61.4 67.1 61.4 67.1 61.4 63.4
Share price at the end of the period, SEK 105.0 235.50 105.0 235.50 105.0 171.00

* Regulatory clearance is required in some markets.

1 Accounting according to IFRS 15, see Notes 1-2. 2 Accounting according to IAS 18. 3 Accounting according to IFRS 15 in 2018 and IAS 18 in remaining quarters.

CEO COMMENTS

EXPANDED COLLABORATIONS AND TWO NEW ORDERS FOR RAYCARE

2018 has started on a positive note for RaySearch. We have, for example, entered into long-term collaborations for RayCare with the Princess Margaret Cancer Center in Toronto and Heidelberg University Hospital. In addition, the Heidelberg Ion Beam Therapy Center (HIT) and Marburg Ion Beam Therapy Center (MIT) both selected RayStation for their treatment planning, which means that all carbon-ion therapy centers in Europe have now selected RayStation.

In addition, we deepened our collaboration with MD Anderson by concluding a strategic partnership to improve radiation therapy, which will lead to several new products moving forward. We also entered into a research collaboration and licensing agreement with NIRS/QST in Japan, which will lead to the integration of NIRS's Microdosimetric Kinetic Model (MKM) in RayStation.

As planned in June/July, we released new versions of RayStation and RayCare, which introduces a range of new and innovative features, including full planning capacity for the TomoTherapy and Radixact systems from Accuray, and support for the TomoDirectTM and TomoHelicalTM treatment modes. RayCare is rapidly being developed based on clinical feedback from some of the world's leading cancer centers. The new version introduces a range of new features, including activity and rule-based scheduling for all clinical resources, clinical document management, and additional treatment planning functionality.

We are very happy to report that we also received two new orders for RayCare in the second quarter, one from a center in Belgium, and one from a center in Colombia.

DECLINE IN PROFIT DUE TO CHANGE IN ACCOUNTING POLICIES

In the second quarter of 2018, the total order intake excluding service agreements rose 47 percent to SEK 160 M (109), of which the combined order intake for RayStation and RayCare rose 54 percent to SEK 151 M (98). Sales were relatively strong in North America, but weak in Asia.

Net sales declined marginally to SEK 141 M (142) due to changes in IFRS 15, which is delaying our revenue recognition. Without application of the new accounting policy, net sales would have risen 15 percent.

Operating profit declined to SEK 26 M (27), representing an operating margin of 19 percent (19). The decline in profit was mainly due to the change in accounting policies, increased amortization arising from the launch of RayCare, higher operating expenses derived from the expansion of our global marketing organization, while operating profit was simultaneously impacted by positive currency effects. Without application of the new accounting policies, net sales would have risen 28 percent.

Cash flow before financing activities declined to SEK -49 M (-11), mainly due to investments in new offices and continued investment in the development and marketing organizations.

CONTINUED EXPANSION BEGINS TO YIELD RESULTS

The long-term strategy feels secure and in 2018, we will continue to expand our global marketing organization to address the entire market systematically, to accelerate sales of both RayStation and RayCare and to ensure the best-possible customer service. This has reduced the company's operating margin in the short term, but will lead to high growth with healthy margins moving forward. In the second quarter, we saw signs that our investments have begun to yield results in terms of higher order intake.

In 2018, we will be entering new geographic markets and have a stronger focus on smaller cancer centers around the world. Our solutions are well-suited to helping small and mid-sized centers provide optimal patient care, increase their efficiency and optimize their resources.

RAYCARE – NEXT-GENERATION ONCOLOGY SOFTWARE

The primary aim of RaySearch's operations is to improve and save the lives of cancer patients, which is the underlying driver of everything we create and all decisions we make. 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.

RayCare is radically different from other OISs and we have invested a great deal of time and energy into creating something that will fundamentally transform cancer care. For example, RayCare is bringing integrated cancer care within reach of many cancer centers and our goal is to further develop cancer care with powerful tools that combine treatment planning, workflows and data management, resource optimization, machine learning and efficient follow-up.

Our development model is based on partnerships with leading clinics worldwide and provides ideal conditions for success by combining the extensive clinical knowledge and resources of our partners with RaySearch's ability to develop innovative software solutions.

CLEAR PLAN AND SOLID BASE FOR CONTINUED INVESTMENT

Our sales and earnings will continue to vary by quarter, since the order intake remains subject to relatively large fluctuations. However, our recurring support revenue is showing steady growth. Combined with a clear strategic plan, this provides a stable base for continued investment in both RayStation and RayCare.

More than 510 cancer centers across 32 countries have now purchased RayStation. At the same time, there are more than 8,000 radiation therapy centers worldwide, and that number is expected to grow sharply over the next decade. The driving forces include rising cancer rates, growing awareness of the advantages of radiation therapy and major investment in cancer therapies in Asia. The market is therefore growing steadily and we will continue to grow considerably faster than the market. Our aim is that at least 3,000 cancer centers will have purchased RayStation within ten years, corresponding to a market share of about 30 percent.

This is an exciting time. We have made great progress so far and above all, have established a platform for further expansion and new strategic opportunities. Through collaboration, openness and innovation, we will continue to work towards our vision of a world where cancer is defeated.

Stockholm, August 23, 2018

Johan Löf CEO of RaySearch Laboratories AB (publ)

FINANCIAL INFORMATION

ORDER INTAKE

In the second quarter of 2018, order intake excluding service agreements rose 47.3 percent to SEK 160.3 M (108.8), of which order intake for RayStation/RayCare excluding service agreements rose 54.1 percent to SEK 151.1 M (98.0).

In the second quarter, order intake for service agreements rose 10.3 percent to SEK 45.1 M (40.9).

Rolling Full-year
Order intake (amounts in SEK M) Q2-18 Kv1-18 Q4-17 Q3-17 Q2-17 12 months 2017
Order intake excl. service agreements –
RayStation/RayCare 151.1 97.4 183.2 92.8 98.0 524.2 467.8
Order intake excl. service agreements – Partners 9.2 9.2 9.4 9.3 10.8 37.1 40.5
Total order intake excl. service agreements 160.3 106.4 192.6 102.0 108.8 561.3 508.4
Order backlog excl. service agreements –
RayStation/RayCare, at the end of the period 106,0 60.6 50.0 39.1 36.0 106,0 50.0
Order intake service agreements –
RayStation/RayCare 44.9 21.2 45.6 30.8 40.7 142.6 162.3
Order intake service agreements – Partners 0.2 0.2 0.2 0.2 0.2 0.7 0.8
Total order intake excl. service agreements 45.1 21.4 45.8 31.0 40.9 143.3 163.1
Order backlog service agreements,
at the end of the period
613,7 580,5 528.8 530.6 555.1 613,7 528.8
Order backlog incl. service agreements,
at the end of the period
719,7 641,1 578,8 569,7 591,0 719,7 578,8

In the first half of 2018, order intake excluding service agreements rose 24.8 percent to SEK 266.7 M (213.7), of which order intake for RayStation and RayCare rose 29.4 percent to SEK 248.2 M (191.8).

In the first half-year, order intake for service agreements declined 23 percent to SEK 66.4 M (86.3).

At June 30, 2018, the order backlog excluding service agreements for RayStation and RayCare amounted to SEK 104.7 M (36.0). The order backlog for service agreements amounted to SEK 613,7 M (555.1), which will generate revenues during a six-year period, of which SEK 101 M (82) is expected to generate revenues over the next 12 months.

REVENUE

In the second quarter of 2018, net sales declined 0.4 percent to SEK 141.0 M (141.6). The decline is mainly due to the application of IFRS 15 Revenue from Contracts with Customers as of January 1, 2018, which has delayed revenue recognition and reduced the company's license revenue from RayStation by 18.7 percent and net sales by 13.1 percent during the second quarter of 2018 compared with the previously applied accounting policy (IAS 18), see Notes 1-2. Without application of the new accounting policies, net sales would have risen 14.6 percent.

Rolling Full-year
Revenues (amounts in SEK M) Kv2-181 Kv1-181 K4-172 Kv3-172 Kv2-172 12 mån3 20172
License revenue – RayStation/RayCare 99.8 75.0 162.1 81.9 106.9 418.8 438.5
Hardware revenue – RayStation/RayCare 7.3 11.0 11.2 3.9 9.0 33.3 36.2
License revenue – Partners 9.2 9.2 9.4 9.3 10.8 37.1 40.5
Support revenue – RayStation 21.3 16.7 18.9 13.1 11.1 70.1 54.6
Support revenue – Partners 2.6 2.9 2.9 3.3 3.2 11.7 12.8
Training and other revenue – RayStation 0.8 1.4 0.5 0.3 0.6 3.0 2.3
Net sales 141.0 116.3 205.0 111.7 141.6 574.0 585.1
Sales growth, corresp. period, % -0.4% -8.3% 7.1% -11.2% 19.0% -2.0% 10.1%
Organic sales growth, corresp. period, % -1.1% -4.3% 12.2% -7.8% 13.8% 1.1% 10.4%

1 Accounting according to IFRS 15, see Notes 1-2.

2 Accounting according to IAS 18.

3 Accounting according to IFRS 15 in 2018 and according to IAS 18 in remaining quarters.

In the first half of 2018, sales declined 4.1 percent to SEK 257.3 M (268.4), of which revenues from RayStation declined 2.7 percent to SEK 233.4 M (240.0). Without application of new accounting policies, net sales would have risen 7.8 percent, see Notes 1-2.

In the first half of the year, sales had the following geographic distribution: North America, 44 percent (41); Asia, 12 percent (12); Europe and the rest of the world, 44 percent (47).

Recurring support revenues from RayStation rose 69 percent to SEK 38.1 M (22.6), representing 15 percent (9) of net sales during the period.

Revenues from sales of software modules via partners declined 16 percent to SEK 23.9 M (28.5), representing 9.2 percent (10.6) of net sales.

OPERATING PROFIT

In the second quarter of 2018, operating profit declined to SEK 26.3 M (26.8), corresponding to an operating margin of 18.6 percent (18.9) The weaker earnings were due to the application of IFRS 15 as of January 1, 2018, which is delaying revenue recognition and reducing operating profit by SEK 19.9 M in the second quarter of 2018, see Notes 1-2.

Without application of the new accounting policy, operating profit would have increased to SEK 46.2 M in the second quarter, representing an operating margin of 28.4 percent.

The weaker earnings were also attributable to increased amortization expense, largely due to the launch of RayCare, as well as higher operating expenses, since the company's employees have increased by 28 percent since the second quarter of last year, mainly within the global marketing organization and in research and development. While expansion of the marketing organization has begun to increase order intake, revenue has not yet increased.

Other operating income and expenses pertained to exchange-rate gains and losses, which amounted to a net gain of SEK 20.8 M (loss: 8.4) in the second quarter of 2018. The increase was mainly due to the large proportion of accounts receivable denominated in USD and EUR, which strengthened against the SEK in the second quarter compared with the end of the first quarter.

In the first half of the year, operating profit declined to SEK 40.4 M (60.3), corresponding to an operating margin of 15.7 percent (22.5). The weaker earnings were largely attributable to the application of IFRS 15. Without application of the new accounting policy operating profit would have increased to SEK 70.4 M in the first half of the year, representing an operating margin of 24.3 percent, see Notes 1-2.

Currency effects

The company is impacted by USD and EUR to SEK exchange-rate trends, since most sales are invoiced in USD and EUR, while most costs are in SEK. At unchanged exchange rates, organic sales growth was a negative 1.1 percent in the second quarter of 2018, compared with the year-on-year period. Currency effects therefore had a positive impact on net sales in the second quarter of 2018.

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 4.0 M in the second quarter of 2018, while a corresponding change in the EUR exchange rate versus SEK would have impacted consolidated operating profit by approximately +/- SEK 1.9 M.

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

Capitalization of development costs

At June 30, 2018, 149 employees (125) were engaged in research and development.

Rolling Full-year
Capitalization of development costs Q2-18 Q1-18 Q4-17 Q3-17 Q2-17 12 months 2017
Research and development costs 53.4 50.4 59.7 41.7 42.7 205.2 183.7
Capitalization of development costs -39.2 -38.7 -46.2 -30.7 -31.1 -154.8 -137.8
Amortization of capitalized development
costs 22.0 23.1 13.7 14.8 15.2 73.6 58.4
Research and development costs after
adjustments for capitalization and
amortization of development costs 36.2 34.8 27.2 25.8 26.8 124.0 104.3

In the first half of the year, research and development costs amounted to SEK 103.8 M (82.3), of which development costs of SEK 77.9 M (60.9) were capitalized. The increase was mainly due to increased development costs for RayCare. Capitalized development costs of SEK 45.1 M (29.9) were amortized in the first half of 2018. After adjustments for capitalization and amortization of development expenses, research and development costs totaled SEK 71.0 M (51.3).

Amortization and depreciation

In the second quarter of 2018, total amortization and depreciation amounted to SEK 27.3 M (18.2), of which the amortization of intangible fixed assets accounted for SEK 21.9 M (15.1), primarily related to capitalized development costs. Depreciation of tangible fixed assets amounted to SEK 5.4 M (3.1).

In the first half of 2018, total amortization and depreciation amounted to SEK 53.0 M (35.9), of which the amortization of intangible fixed assets totaled SEK 45.1 M (29.8), primarily related to capitalized development costs. Depreciation of tangible fixed assets amounted to SEK 7.9 M (6.1).

PROFIT AND EARNINGS PER SHARE

In the second quarter of 2018, profit after tax totaled SEK 20.6 M (20.1), representing earnings per share of SEK 0.60 (0.59) before and after dilution. In the first half of 2018, profit after tax totaled SEK 32.4 M (46.4), representing earnings per share of SEK 0.94 (1.35) before and after dilution.

Tax expense for the first six months of the year amounted to SEK 7.2 M (12.7), corresponding to an effective tax rate of 18.1 percent (21.5). The low tax expense was mainly attributable to a remeasured and dissolved tax reserve in the North American subsidiary, and a lower tax rate in the US due to the US Tax Reform, which took effect on January 1, 2018. The changes to Swedish regulations in corporate income taxation during June 2018 have not had any significant impact on the current period.

CASH FLOW AND LIQUIDITY

In the second quarter of 2018, cash flow from operating activities decreased to SEK 14.7 M (25.6), mainly attributable to an increase in working capital. Working capital primarily comprises accounts receivable and accrued income. At the end of the period, accounts receivable accounted for 60 percent (42) of net sales over the past 12 months and accrued income for 20 percent (18) of net sales over the same period.

RaySearch has agreements with customers whereby deliveries have long payment terms, which is normal in the industry. The company recognizes accounts receivable when delivery has occurred and an invoice issued, and accrued income when delivery has occurred but before an invoice has been issued, such as when a payment plan exists. The subsequent effect is that the Group's accounts receivable and accrued income, respectively, add up to relatively high amounts compared with net sales. Over the past 12 months, accounts receivable has increased in relation to net sales, due to the company signing more agreements with long payment terms. The company expects its credit risk to remain low since the counterparties are institutions with high credit ratings.

In the second quarter, cash flow from investing activities was a negative SEK 64.0 M (neg: 37.1). Investments in intangible fixed assets amounted to a negative SEK 39.2 M (neg: 31.0), comprising capitalized development costs for RayStation and RayCare. Investments in tangible fixed assets amounted to a negative SEK 24.8 M (pos: 6.0) mainly related to investment in two new offices in North America.

In the first half of the year, cash flow from investing activities was a negative SEK 107.0 M (neg: 68.5). Investments in intangible fixed assets amounted to a negative SEK 77.9 M (neg: 60.9), comprising capitalized development costs. Investments in tangible fixed assets amounted to a negative SEK 29.1 M (neg: 8.6).

Cash flow before financing activities was a negative SEK 49.3 M (neg: 11.5) in the second quarter of 2018, and a negative SEK 36.3 M (neg: 3.5) in the first half of 2018.

In the second quarter of 2018, cash flow from financing activities was a negative SEK 1.0 M (neg: 2.2). In the first six months of 2018, cash flow from financing activities was a negative SEK 1.6 M (neg: 13.2).

In the first half of 2018, cash flow for the period was a negative SEK 37.9 M (neg: 16.7) and at June 30, 2018, consolidated cash and cash equivalents amounted to SEK 69.1 M (70.2).

FINANCIAL POSITION

At June 30, 2018, RaySearch's total assets amounted to SEK 996 M (757) and the equity/assets ratio was 61.4 percent (67.1).

Current receivables amounted to SEK 503.7 M (359.7). The receivables mainly comprised accounts receivable and accrued income, and the increase was primarily the result of more agreements with long payment terms.

In the fourth quarter of 2017, the company signed a six-year lease for new office space in San Francisco with commencement in the second quarter of 2018, and a ten-year lease for new office premises in New York with commencement in the third quarter of 2018 due to renovations.

In 2017, the company's line of credit was increased from SEK 100 M to SEK 350 M. The credit line expires in May 2021 and comprises a revolving loan facility of up to SEK 300 M and an overdraft facility of SEK 50 M. Chattel mortgages amount to SEK 100 M. At June 30, 2018, a short-term loan totaling SEK 74 M (40) had been utilized within the framework of the company's revolving loan facility.

At June 30, 2018, the Group's net debt amounted to SEK 13.6 M (negative: 20.8).

EMPLOYEES

In the January-June period of 2018, the average number of employees in the Group was 273 (210). At the end of the second quarter, the Group had 286 employees (234), of whom 219 (183) were based in Sweden, and 67 (51) 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. However, the capitalization of development costs and items related to finance leases are recognized in the Group, but not in 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 weaker earnings for the Parent Company are partly due to the application of IFRS 15 as of January 1, 2018, which is delaying the company's revenue recognition and reduced the company's operating profit by approximately SEK 9.4 M in the second quarter of 2018, and by SEK 14.0 M in the first half of the year. The weaker earnings were also attributable to higher operating expenses, since the company's employees have increased by 22 percent since the second quarter of last year, mainly within the global marketing organization and in research and development. While the company's expansion of the marketing organization has begun to increase the order intake, revenue has not yet increased.

The Parent Company's current receivables mainly comprise receivables from Group companies and accounts receivable.

SIGNIFICANT EVENTS DURING THE PERIOD

Strategic partnership with MD Anderson to improve radiation therapy

In February 2018, it was announced that the University of Texas MD Anderson Cancer Center and RaySearch had entered into a strategic partnership to improve cancer radiation therapy. The aim is to achieve greater precision when treating tumors and to improve and increase access to an existing radiation therapy approach – adaptive radiation therapy (ART) – which, at present, is largely limited to highly specialized cancer centers.

RayStation selected by several leading cancer centers

In 2018, some of the largest and most respected cancer centers in the world selected RayStation as their treatment planning system, including the Georgia Proton Treatment Center and SECU Cancer Center at Mission Hospital in the US, CHU de Québec-Université Laval and Centre intégré universitaire de santé et de service sociaux de l'Estrie-Centre hospitalier universitaire de Sherbrooke in Canada, the Heidelberg Ion Beam Therapy Center (HIT) and Marburg Ion Beam Therapy Center (MIT) in Germany, and Advanced Oncotherapy (AVO) in the UK. In addition, the University Medical Center Groningen in the Netherlands has expanded its existing RayStation installation.

Share conversion

In March 2018, 200,000 Class A shares were converted to Class B at the request of a shareholder. The total number of votes in RaySearch thereafter amounted to 110,377,548. The total number of registered shares in RaySearch amounts to 34,282,773, of which 8,454,975 are Class A and 25,827,798 Class B.

Collaborative agreement for RayCare with Heidelberg University Hospital

In April 2018, it was announced that RaySearch had entered into a long-term collaborative agreement for RayCare with Heidelberg University Hospital in Germany. The collaboration will also involve the two affiliated sites, Heidelberg Ion Beam Therapy Center (HIT) and Marburg Ion Beam Therapy Center (MIT).

Collaborative agreement for brachytherapy with Eckert & Ziegler BEGIG

RaySearch and Eckert & Ziegler BEBIG, a leading European manufacturer of brachytherapy products, have entered into a collaborative agreement to integrate RayStation and RayCare with Eckert & Ziegler BEBIG's brachytherapy system.

Research collaboration and licensing agreement for carbon-ion therapy with NIRS/QST

Research collaboration and a long-term licensing agreement for carbon-ion therapy have been concluded with the National Institute of Radiological Sciences (NIRS) and the National Institutes for Quantum and Radiological Science and Technology (QST) in Japan, which will lead to the integration of NIRS's Microdosimetric Kinetic Model (MKM) in RayStation.

RayStation 8A released

In June, it was announced that RaySearch had released RayStation 8A, the latest version of the innovative treatment planning system. The new version includes full planning capacity for the TomoTherapy and Radixact systems from Accuray, and support for the TomoDirectTM and TomoHelicalTM treatment modes. In addition, the functionality for proton and carbon-ion therapy has been developed and integration with RayCare expanded.

SIGNIFICANT EVENTS AFTER THE END OF THE REPORTING PERIOD

RayCare 2A released

In July, it was announced that RaySearch had released RayCare 2A, the latest version of the groundbreaking oncology information system (OIS). RayCare is rapidly being developed based on clinical feedback from some of the world's leading cancer centers. The new version introduces a range of new features, including activity and rule-based scheduling for all clinical resources, clinical document management, and additional treatment planning functionality. RayCare's advanced workflow features have been further refined to enable customization of the workflow for individual patients, and for the automatic creation and management of invoicing codes for the activities performed within the workflow.

Collaborative agreement for RayCare with the Princess Margaret Cancer Center

In July, it was announced that RaySearch had entered into a long-term collaborative agreement for RayCare with the Princess Margaret Cancer Center, part of the University Hospital Network in Toronto, Canada. "The Princess Margaret Cancer Center is one of the leading cancer centers in the world, and their experience and insights are invaluable for the continued development of RayCare. Our collaboration has been ongoing for more than ten years and forms one of the pillars for all of RaySearch's efforts to achieve better cancer care. We are working together to set a higher standard for cancer care and making patient-centered care real," says Johan Löf, President and CEO of RaySearch.

THE COMPANY'S SHARE

At June 30, 2018, 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 is SEK 0.50 and the company's share capital amounts 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 June 30, 2018, the total number of voting rights in RaySearch was 110,377,548.

SHARE OWNERSHIP

At June 30, 2018, the total number of shareholders in RaySearch was 7,638 and, according to Euroclear, the largest shareholders were as follows:

Class A Class B Share
Name shares shares Total shares capital, % Votes, %
Johan Löf 6,243,084 618,393 6,861,477 20.0 57.1
Swedbank Robur Funds 0 3,306,839 3,306,879 9.7 3.0
First AP Fund 0 2,864,138 2,864,138 8.4 2.6
Second AP Fund 0 1,929,651 1,929,651 5.6 1.8
Lannebo Funds 0 1,929,217 1,929,217 5.6 1.7
Montanaro Funds 0 1,523,936 1,523,936 4.4 1.4
Anders Brahme 1,150,161 200,000 1,350,161 3.9 10.6
Carl Filip Bergendal 1,061,577 144,920 1,206,497 3.5 9.8
State Street Bank & Trust 0 1,108,865 1,108,865 3.2 1.0
JP Morgan 0 888,569 888,569 2.6 0.8
Total, 10 largest shareholders 8,454,822 14,514,528 23,969,350 67.0 89.8
Others 153 11,313,270 11,313,423 33.0 10.2
Total 8,454,975 25,827,798 34,282,773 100.0 100.0

OTHER INFORMATION

2018 ANNUAL GENERAL MEETING

The 2018 Annual General Meeting (AGM) for RaySearch was held on Wednesday May 30, 2018. The AGM reelected Board members Carl Filip Bergendal, Johan Löf, Hans Wigzell and Johanna Öberg. Britta Wallgren was elected as new Board member. Carl Filip Bergendal was re-elected as Chairman of the Board. The AGM resolved that no dividend would be paid for the 2017 fiscal year.

RISKS AND UNCERTAINTIES

As a global Group with operations in different parts of the world, RaySearch is exposed to various risks and uncertainties, such as market risk, operational risk and financial risk. Risk management within RaySearch 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 2017 Annual Report. For more information about risks and risk management, see pages 8-10 and 33-34 of RaySearch's 2017 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 – and the second quarter is normally the weakest.

REVIEW

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

The Board of Directors and President give their assurance that the six-month report provides a true and fair view of the Group's and the Parent Company's operations, position and earnings, and describes the significant risks and uncertainties facing the Parent Company and the companies included in the Group.

Stockholm, August 23, 2018 The Board of Directors of RaySearch Laboratories AB (publ)

Carl Filip Bergendal Johan Löf
Chairman of the Board President and Board member
Hans Wigzell Johanna Öberg Britta Wallgren
Board member Board member Board member

FOR FURTHER INFORMATION, PLEASE CONTACT:

Johan Löf, CEO Telephone: +46 (0)8 510 530 00 E-mail: [email protected]
Peter Thysell, CFO Telephone: +46 (0)70 661 05 59 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 August 23, 2018 at 7:45 a.m. CET.

FINANCIAL CALENDAR

Interim report for the third quarter, 2018 November 15, 2018
Year-end report, 2018 February 20, 2019
Interim report for the first quarter, 2019 May 9, 2019

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME IN SUMMARY

AMOUNTS IN SEK 000S APR-JUN
JAN-JUN
JUL 2017-
FULL-YEAR
20181 20172 20181 20172 JUN 20183 20172
Net sales 141,039 141,634 257,296 268,422 573,960 585,086
Cost of goods sold4 -11,564 -10,926 -21,028 -20,908 -36,770 -36,650
Gross profit 129,475 130,708 236,268 247,514 537,190 548,436
Other operating income 24,420 - 32,031 - 39,043 7,012
Selling expenses -65,559 -52,960 -111,014 -91,913 -223,953 -204,852
Administrative expenses -22,264 -15,758 -41,149 -31,382 -73,014 -63,247
Research and development costs -36,220 -26,770 -70,986 -51,283 -124,007 -104,304
Other operating expenses -3,594 -8,381 -4,784 -12,631 -15,529 -23,376
Operating profit 26,258 26,839 40,366 60,305 139,730 159,669
Result from financial items
Profit before tax
-576
25,682
-418
26,421
-824
39,542
-1,259
59,046
-3,333
136,397
-3,768
155,901
Tax -5,087 -6,329 -7,168 -12,680 -32,762 -38,274
Profit for the period5 20,595 20,092 32,374 46,366 103,635 117,627
Other comprehensive income
Items to be reclassified to profit or loss
Translation difference of foreign operations
for the period
-1,485 1,318 -1,358 1,696 -447 2,610
Items not to be reclassified to profit or loss - - - - - -
Comprehensive income for the period5 19,107 21,410 31,013 48,062 103,188 120,237
Earnings per share before and after dilution
(SEK)
0.60 0.59 0.94 1.35 3.02 3.43

1 Accounting according to IFRS 15, see Notes 1-2.

2 Accounting according to IAS 18.

3 Accounting according to IFRS 15 in 2018 and according to IAS 18 in remaining quarters.

4 Does not include amortization of capitalized development costs, which is included in research and development costs.

5 Wholly (100%) attributable to Parent Company shareholders.

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY IN SUMMARY

AMOUNTS IN SEK 000S APR-JUN JAN-JUN FULL-YEAR
2018 2017 2018 2017 2017
Opening balance 592,331 486,840 580,425 460,188 460,188
Profit for the period 20,595 20,092 32,374 46,366 117,627
Translation difference for the period -1,488 1,318 -1,361 1,696 2,610
Closing balance 611,438 508,250 611,438 508,250 580,425

CONSOLIDATED STATEMENT OF FINANCIAL POSITION IN SUMMARY

AMOUNTS IN SEK 000S JUN 30, 2018 JUN 30, 2017 DEC 31, 2017
ASSETS
Intangible fixed assets 355,453 274,234 322,598
Tangible fixed assets 59,177 38,178 36,114
Deferred tax assets 780 455 780
Other long-term receivables 7,195 14,619 11,684
Total fixed assets 422,605 327,486 371,176
Inventories 525 - 33
Current receivables 503,688 359,716 439,699
Cash and cash equivalents 69,153 70,165 104,156
Total current assets 573,366 429,881 543,888
TOTAL ASSETS 995,971 757,367 915,064
EQUITY AND LIABILITIES
Equity 611,438 508,250 580,425
Deferred tax liabilities 99,652 77,424 92,424
Long-term liabilities to credit institutions 8,665 10,491 9,751
Accounts payable 17,698 17,274 27,403
Current liabilities to credit institutions 74,083 - 74,033
Other current liabilities 184,435 143,928 131,028
TOTAL EQUITY AND LIABILITIES 995,971 757,367 915,064

CONSOLIDATED STATEMENT OF CASH FLOW IN SUMMARY

AMOUNTS IN SEK 000S APR-JUN JAN-JUN FULL-YEAR
2018 2017 2018 2017 2017
Profit before tax 25,682 26,421 39,542 59,046 155,901
Adjusted for
non-cash items1) 5,196 7,950 25,528 19,043 56,181
Taxes paid -6,656 -3,719 -27,308 -7,885 -11,724
Cash flow from operating activities before changes
in working capital 24,222 30,652 37,762 70,204 200,358
Cash flow from changes in working capital -9,502 -5,012 32,979 -5,177 -52,877
Cash flow from operating activities 14,720 25,640 70,741 65,027 147,481
Cash flow from investing activities -64,003 -37,111 -107,069 -68,513 -148,132
Cash flow from financing activities -979 -2,239 -1,593 -13,230 19,773
Cash flow for the period -50,262 -13,710 -37,921 -16,716 19,122
Cash and cash equivalents at the beginning of the
period 117,871 84,432 104,156 87,720 87,720
Exchange-rate difference in cash and cash
equivalents 1,544 -557 2,918 -839 -2,686
Cash and cash equivalents at the end of the period 69,153 70,165 69,153 70,165 104,156

1) These amounts primarily include amortization of capitalized development costs.

PARENT COMPANY INCOME STATEMENT IN SUMMARY

AMOUNTS IN SEK 000S APR-JUN JAN-JUN FULL-YEAR
20181 20172 20181 20172 20172
Net sales 104,746 114,909 193,854 216,944 480,774
Cost of goods sold3) -5,793 -1,958 -9,804 -8,607 -19,548
Gross profit 98,953 112,951 184,050 208,337 461,226
Other operating income 24,420 - 32,031 - 7,012
Selling expenses -38,475 -36,597 -65,919 -60,302 -133,066
Administrative expenses -22,100 -15,971 -40,940 -31,720 -64,065
Research and development costs -53,461 -42,699 -103,841 -82,298 -183,683
Other operating expenses -3,607 -8,381 -4,796 -12,631 -23,376
Operating profit 5,730 9,303 585 21,386 64,048
Result from financial items -458 -314 -585 -970 2,887
Profit after financial items 5,272 8,989 0 20,416 66,935
Appropriations - - - - -19,815
Profit before tax 5,272 8,989 0 20,416 47,120
Tax - -2,612 - -5,387 -13,227
Profit for the period 5,272 6,377 0 15,029 33,893

PARENT COMPANY STATEMENT OF COMPREHENSIVE INCOME

AMOUNTS IN SEK 000S APR-JUN JAN-JUN FULL-YEAR
20181 20172 20181 20172 20172
Profit for the period 5,272 6,377 0 15,029 33,893
Other comprehensive income - - - - -
Comprehensive income for the period 5,272 6,377 0 15,029 33,893

1 Accounting according to IFRS 15, see Notes 1-2.

2 Accounting according to IAS 18.

3 Does not include amortization of capitalized development costs, which is included in research and development costs.

PARENT COMPANY BALANCE SHEET IN SUMMARY

AMOUNTS IN SEK 000S JUN 30, 2018 JUN 30, 2017 DEC 31, 2017
ASSETS
Tangible fixed assets 27,587 25,040 23,686
Shares and participations 1,772 640 1,046
Deferred tax assets 780 455 780
Other long-term receivables 7,011 9,656 10,405
Total fixed assets 37,150 35,791 35,917
Inventories 525 33
Current receivables 474,223 356,356 458,270
Cash and cash equivalents 38,230 54,220 42,857
Total current assets 512,978 410,576 501,160
TOTAL ASSETS 550,128 446,367 537,077
EQUITY AND LIABILITIES
Equity 272,055 253,190 272,054
Untaxed reserves 97,510 77,695 97,510
Long-term liabilities to credit institutions - -
Accounts payable 16,051 15,991 30,168
Current liabilities to credit institutions 74,083 38,833 74,033
Other current liabilities 90,429 60,658 63,312
TOTAL EQUITY AND LIABILITIES 550,128 446,367 537,077

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 2017 Annual Report for RaySearch Laboratories AB (publ), which is available on www.raysearchlabs.com. This interim report has been prepared in accordance with IAS 34 Interim Financial Reporting and the Swedish Annual Accounts Act. The Parent Company applies the Swedish Annual Accounts Act and RFR 2 Accounting for Legal Entities. The interim report for the Parent Company has been prepared in accordance with the Swedish Annual Accounts Act, Chapter 9, Interim report.

New or revised accounting standards applicable to annual reporting periods beginning on or after January 1, 2018. As of January 1, 2018, RaySearch has applied IFRS 9 Financial Instruments, and IFRS 15 Revenue from Contracts with Customers. RaySearch otherwise applies the same accounting policies as those set out in the 2017 Annual Report.

IFRS 9 Financial Instruments replaced IAS 39 Financial Instruments: Recognition and Measurement. The new principles for classifying financial assets had no impact the Group's earnings and position. The new model for calculating credit losses impacts the impairment process, but had no significant impact on the Group's earnings and position. The company follows the financial policy established by the Board, whereby exchange-rate changes are not hedged, and are not therefore impacted by the new principles for hedge accounting.

IFRS 15 Revenue from Contracts with Customers has replaced previously issued revenue standards and interpretations. According to IFRS 15, revenue shall be recognized when promised goods or services are transferred to the customer, which can take place over time or at a single time. Revenue shall constitute the amount the company expects to receive as payment for the transferred goods or services.

IFRS 15 is applicable as of January 1, 2018. The transition to the standard was achieved using a forwardlooking retroactive transitional method, meaning any transitional effects are recognized against shareholders' equity on January 1, 2018 and that the income statement will be presented in accordance with IFRS 15 as of 2018. As no significant agreements were in effect at the end of the year, according to the previously applied accounting policies, no transition effect arose at January 1, 2018.

The transition to IFRS 15 impacts license and support revenues from RayStation and RayCare, primarily attributable to the warranty period and the trainings offered by the company. According to IFRS 15, recognized license revenue shall be reduced by an amount corresponding to the value of the support included during the agreed warranty period, and this amount shall thereafter be taken up as income on an ongoing basis during the warranty period. The transition to IFRS 15 reduced the company's license revenues from RayStation and RayCare compared with previously applied accounting policies, at the same time as the company's support revenues will increase by a corresponding amount, though with an average delay of about nine months.

New or revised accounting standards that will become effective in forthcoming periods

IFRS 16 Leases will come into effect on January 1, 2019. RaySearch has begun work to evaluate the impact of the new standard. The initial assessment is that the new standard will impact RaySearch with respect to rental leases for premises, vehicles and other large leased assets as these will be recognized in the balance sheet.

NOTE 2 IMPACT OF CHANGES IN SIGNIFICANT ACCOUNTING POLICIES

IFRS 15 Revenue from Contracts with Customers

The following tables summarize the impact of a transition to IFRS 15 on the consolidated income statement for the second quarter and first six months of 2018 and the consolidated balance sheet at June 30, 2018. The transition to IFRS 15 has no material effect on consolidated cash flow.

APR-JUN 2018
AMOUNTS IN SEK 000s Amounts
according to
Amounts
according to
Recognized previous Recognized previous
in accordance standard in accordance standard
with IFRS 15 Adjustments (IAS 18) with IFRS 15 Adjustments (IAS 18)
Revenue
License revenue – RayStation/RayCare 99,783 22,940 122,723 174,795 33,681 208,476
Hardware revenue –
RayStation/RayCare 7,273 0 7,273 18,297 0 18,297
License revenue – Partners 9,233 0 9,233 18,477 0 18,477
Support revenue – RayStation 21,376 -915 20,461 38,054 -921 37,133
Support revenue – Partners 2,577 0 2,577 5,430 0 5,430
Training and other revenue – 797 -748 49 2,243 -748 1,495
RayStation
Net sales 141,039 21,277 162,316 257,296 32,013 289,309
Operating expenses -114,782 -1,346 -116,128 -216,930 -2,018 -218,948
Operating profit 26,257 19,932 46,189 40,366 29,995 70,361
Profit before tax 25,681 19,932 33,793 39,542 29,995 69,537
Tax -5,086 -4,385 -9,471 -7,168 -6,599 -13,767
Profit for the period 20,595 15,547 24,322 32,374 23,396 55,770
Comprehensive income for the period 19,107 15,547 34,654 31,013 23,396 54,409
JUN 30, 2018
AMOUNTS IN SEK 000S Recognized
in
accordance
Amount according to
previous standard (IAS
with IFRS 15 Adjustments 18)
Equity and liabilities
Equity 611,438 23,396 634,837
Deferred tax liabilities 99,653 0 99,653
Long-term interest-bearing liabilities 8,665 0 8,665
Accounts payable 17,698 0 17,698
Current liabilities to credit institutions 74,083 0 74,083
Contractual liabilities 115,230 -32,013 83,217
Other current liabilities 69,204 8,617 77,818
Total liabilities and equity 995,971 0 995,971

NOTE 3 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 APR-JUN 2018 JAN-JUN 2018
RayStation/
RayCare
Partner RayStation/
RayCare
Partner
Revenue by type
Licenses 99,783 9,233 174,795 18,477
Support 21,376 2,577 38,054 5,430
Hardware 7,273 - 18,297 0
Training and other 797 - 2,243 0
Total revenue from contracts with customers 129,229 11,810 233,389 23,907
Revenue by geographic market
North America 47,790 4,143 102,691 10,519
APAC 19,808 1,917 28,007 2,869
Europe and rest of the world 61,631 5,750 102,691 10,519
Total revenue from contracts with customers 129,229 11,810 233,389 23,907
Revenue by date for revenue recognition
Goods/services transferred at a point of time 107,056 9,233 193,092 18,477
Services transferred over time 22,173 2,577 40,297 5,430
Total revenue from contracts with customers 129,229 11,810 233,389 23,907

NOTE 4 ESTIMATES

Preparation of the interim report requires that company management makes 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 5 FINANCIAL INSTRUMENTS

RaySearch's financial assets and liabilities comprise accounts receivable, cash and cash equivalents, accrued income, accrued expenses, accounts payable, bank loans and a finance lease. Long-term accounts receivable and accrued income are discounted, while other financial assets and liabilities have short-term maturities. Accordingly, the fair values of all financial instruments are deemed to correspond approximately to their carrying amounts. RaySearch has not applied net accounting to any financial assets or liabilities, and has no agreements that permit offsetting.

NOTE 6 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 7 PLEDGED ASSETS IN THE GROUP AND PARENT COMPANY

AMOUNTS IN SEK 000S JUN 30, 2018 JUN 30, 2017
Chattel mortgages 100,000 100,000
Guarantees 8,097 8,996

GROUP QUARTERLY OVERVIEW

AMOUNTS IN SEK 000s 18Q21 18Q11 17Q42 17Q32 17Q22 17Q12 16Q42 16Q32
Income statement
Net sales 141,039 116,257 204,961 111,703 141,634 126,788 191,355 125,730
Sales growth, % -0.42 -8.3 7.1 -11.2 19.0 32.9 45.0 25.0
Operating profit 26,258 14,108 98,698 666 26,839 33,466 100,249 38,465
Operating margin, % 18.6 12.1 48.2 0.6 18.9 26.4 52.4 30.6
Profit for the period 20,595 11,779 72,289 -1,028 20,092 26,274 75,924 28,887
Net margin, % 14.6 10.1 35.3 -0.9 14.2 20.7 39.7 23.0
Cash flow
Operating activities 14,720 56,021 46,785 35,669 25,640 39,387 73,866 10,211
Investing activities -64,003 -43,066 -46,207 -33,412 -37,111 -31,402 -31,207 -23,320
Cash flow before financing activities -49,283 12,955 578 2,257 -11,471 7,985 42,659 -13,109
Financing activities -979 -614 34,028 -1,025 -2,239 -10,991 13,940 8,955
Cash flow for the period -50,262 12,341 34,606 1,232 -13,710 -3,006 56,599 -4,154
Capital structure
Equity/assets ratio, % 61.4 63.5 63.4 67.2 67.1 66.2 64.2 65.8
Net debt 13,595 -34,701 -20,372 -20,062 -20,841 -32,869 -26,193 30,420
Debt/equity ratio 0.0 -0.1 0.0 0.0 -0.0 -0.1 -0.1 0.1
Net debt/EBITDA 0.1 -0.2 -0.1 -0.1 -0.1 -0.1 -0.1 0.1
Per share data, SEK
Earnings per share before dilution 0.60 0.34 2.11 -0.03 0.59 0.77 2.21 0.84
Earnings per share after dilution 0.60 0.34 2.11 -0.03 0.59 0.77 2.21 0.84
Equity per share 17.84 17.28 16.93 14.82 14.83 14.20 13.42 11.26
Share price at the end of the period 105.0 123.0 171.0 173.5 235.5 235.0 184.5 198.50
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 280 267 253 240 219 201 192 185

GROUP, ROLLING 12 MONTHS

AMOUNTS IN SEK 000s Jul 2017-
Jun 20183
Apr 2017-
Mar 20182
Jan 2017-
Dec 20172
Oct 2016-
Sep 20172
Jul 2016-
Jun 20172
Apr 2016-
Mar 20172
Jan 2016-
Dec 20162
Oct 2015-
Sep 20162
Income statement
Net sales 573,960 574,555 585,086 571,480 585,507 562,855 531,468 472,070
Operating profit 139,730 140,311 159,669 161,220 199,019 209,673 199,559 143,612
Operating margin, % 24.3 24.4 27.3 28.2 34.0 37.3 37.5 30.4
  • 1 Accounting according to IFRS 15, see Notes 1-2.
  • 2 Accounting according to IAS 18.

3 Accounting according to IFRS 15 in 2018 and according to IAS 18 in 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 financial measures that are used to complement the financial information reported in accordance with IFRS are described below.

Non-IFRS financial Definition Reason for using the measure
measures
Order intake excluding
The value of all orders received and changes to Order intake is an indicator of future revenue and is thus
service agreements existing orders during the current period excluding a key figure for the management of RaySearch's
the value of service agreements. operations.
Order intake for The value of orders received and changes to Order intake is an indicator of future revenue and is thus
RayStation/RayCare existing orders for RayStation/RayCare during the a key figure for the management of RaySearch's main
excluding service current period, excluding the value of service operational areas
agreements agreements
Order backlog for The value of orders for RayStation/RayCare at the The order backlog shows the value of orders already
RayStation/ end of the period that the company has yet to booked by RaySearch that will be converted to revenues
RayCare deliver and recognize as revenue in the future.
Sales growth The change in net sales compared with the year The measure is used to track the performance of the
earlier period expressed as a percentage company's operations between periods
Organic sales growth Sales growth excluding currency effects This measure is used to monitor underlying sales growth
driven by changes 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 illustrate the margin before sales,
research, development and administrative expenses
Operating profit Calculated as earnings before financial items and Operating profit/loss provides an overall picture of the
tax total generation of earnings in operating activities
Operating margin Operating profit/loss expressed as a percentage of Together with sales growth, the operating margin is a
net sales key element for monitoring value creation
Net margin Profit for the period as a percentage of net sales for The net margin illustrates the percentage of net sales
the period remaining after the company's expenses have been
deducted
Equity per share Equity divided by number of shares at the end of Illustrates the return generated on the owners' invested
the period capital per share from a shareholder perspective
Rolling 12 months' sales, Sales, operating profit/loss or other results This measure is used to more clearly illustrate the trends
operating profit/loss or measured over the last 12-month period for sales, operating profit/loss and other results, which
other results is relevant because RaySearch's revenue is subject to
monthly variations
Working capital Working capital comprises inventories, operating This measure shows how much working capital is tied up
receivables and operating liabilities, and is obtained in operations and can be shown in relation to net sales
from the statement of financial position. Operating to demonstrate the efficiency with which working
receivables comprise accounts receivable, other capital has been used
receivables and non-interest bearing prepaid
expenses and accrued income. Operating liabilities
include other non-interest bearing long-term
liabilities, advance payments from customers,
accounts payable, other current liabilities and non
interest bearing accrued expenses and deferred
income.
Return on equity Calculated as profit/loss for the period as a Illustrates the return generated on the owners' invested
percentage of average equity Average equity is capital from a shareholder perspective
calculated as the sum of equity at the end of the
period plus equity at the end of the year-earlier
period, divided by two
Equity/assets ratio Equity expressed as a percentage of total assets This is a standard measure to show financial risk, and is
expressed as the percentage of the total restricted
equity financed by the owners
Net debt Interest-bearing liabilities less cash and cash The measure shows the Group's total indebtedness
equivalents 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
Net debt/EBITDA Net debt in relation to operating profit before A relevant measure from a credit perspective that shows
depreciation over the past 12-month period the company's ability to repay its debts

CALCULATION OF FINANCIAL MEASURES NOT INCLUDED IN THE IFRS REGULATORY FRAMEWORK

AMOUNTS IN SEK 000s Jun 30, 2018 Jun 30, 2017 Dec 31, 2017
Working capital
Accounts receivable 343,991 244,864 335,125
Inventories 525 - 33
Accrued income – long-term 7,092 14,619 11,468
Accrued income – current 108,146 76,866 78,482
Other current receivables (excl. tax) 33,765 23,367 25,742
Accounts payable -17,698 -17,274 -27,403
Other current liabilities (excl. tax) -181,358 -96,098 -115,084
Working capital 294,463 246,344 308,363
AMOUNTS IN SEK 000s Jun 30, 2018 Jun 30, 2017 Dec 31, 2017
Net debt
Current interest-bearing liabilities 74,083 38,833 74,033
Long-term interest-bearing liabilities 8,665 10,491 9,751
Cash and cash equivalents -69,153 -70,165 -104,156
Interest-bearing receivables - - -
Net debt 13,595 -20,841 -20,372
Jul 2017- Jul 2016- Full-year
AMOUNTS IN SEK 000s Jun 20181 Jun 20172 20172
EBITDA
Operating profit 139,730 199,019 159,669
Amortization and depreciation 87,805 69,239 70,757
EBITDA 227,535 268,258 230,426

1 Accounting according to IFRS 15 in 2018 and according to IAS 18 in remaining quarters.

2 Accounting according to IAS 18.

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 Corporate Registration Number: 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. 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 on Nasdaq Stockholm since 2003. More information about RaySearch is available at www.raysearchlabs.com.

BUSINESS CONCEPT

RaySearch's mission is to contribute to the advancement of cancer care by developing innovative software solutions that improve quality of life for cancer patients and save lives.

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. The RayStation treatment planning system and the RayCare oncology information system are developed at RaySearch's head office in Stockholm and distributed and supported by the company's global marketing organization.

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.

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