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Camurus

Quarterly Report May 3, 2018

3021_10-q_2018-05-03_87051ef7-69d7-41f1-8563-bcfb6b43b039.pdf

Quarterly Report

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INTERIM REPORT 2018 Q1

CONTENTS

3 CEO statement

4 Q1 in brief

  • 5 Our development pipeline
  • 6 Operational overview
  • 8 Financial overview
  • 9 Other disclosures
  • 10 Financial information
  • 18 Key figures & definitions
  • 19 Financial notes

FINANCIAL CALENDAR

Annual General Meeting
2018
3 May 2018
Q2 2018 17 July
2018
Q3 2018 25 October 2018

Camurus is committed to developing and commercializing innovative and long-acting medicines for the treatment of severe and chronic conditions, including opioid dependence, pain, cancer and endocrine disorders. New drug products are based on our proprietary FluidCrystal® technologies with the purpose to deliver improved quality of life, treatment outcomes and resource utilization. The company's share is listed on Nasdaq Stockholm under the ticker "CAMX". For more information, visit camurus.com

"We are targeting marketing authorization approvals in all key markets in 2018"

Enthusiasm for upcoming clinical, regulatory and commercial milestones

During the first quarter of 2018, we worked intensely to address the questions raised by the FDA in the CRL issued for CAM2038 for the treatment of opioid dependence. A briefing package has been submitted to the Agency detailing key parts of the response strategy for the resubmission of the NDA. Meanwhile, the regulatory review processes for CAM2038 continued to progress in Europe and Australia, and we are targeting marketing authorization approvals in all key markets in 2018.

Regulatory approvals and preparations for launch

In January 2018, our partner Braeburn Pharmaceuticals received a complete response letter (CRL) from the US Food and Drug Administration (FDA), requesting additional information for the US marketing approval of our weekly and monthly buprenorphine depots, CAM2038, for the treatment of opioid dependence. The work to answer the Agencies questions started immediately and we expect resubmission of the new drug application (NDA) for CAM2038 in Q2 2018. In parallel, our own marketing authorization applications in Europe and Australia progressed, with anticipated approval decisions in the fourth quarter of 2018.

CAM2038 has the potential to be the first approved long-acting treatment for opioid dependence in Europe and Australia. Preparations for launch, including the establishment of regional commercial teams, continue in full force. The interest in CAM2038 among patients, prescribers, payors and authorities is very encouraging. In addition to the strong data already established in the pivotal clinical studies, we are currently advancing new innovative partnerships to further demonstrate the clinical and health economic value of CAM2038 in opioid dependence treatment.

Phase 3 study in chronic pain under completion

During the first quarter of 2018, all subjects completed treatment in the randomized, controlled Phase 3 efficacy study of CAM2038 for the treatment of chronic lower back pain. Topline efficacy results from the study, which has an ongoing long-term safety extension for a broader patient population, are expected towards the end of the second quarter of 2018. Positive Phase 3 results will form the basis of the continued clinical development of CAM2048/58 for postoperative pain and nausea.

Camurus regains rights to CAM2029

During the quarter, manufacturing preparations for Phase 3 development of CAM2029 progressed well. We received notice of allowance of new patents from the US and Australian patent offices, which can further strengthen and extend the patent protection of CAM2029 until 2032 or beyond. After the period, we announced that Camurus regains the global development and commercialization rights to CAM2029, and related assets, from Novartis. This represents an important business opportunity for Camurus, which is well aligned with our strategy of building a strong and profitable specialty pharmaceutical company.

Clinical milestone achieved in the collaboration with Rhythm

After the completion of the initial studies of a weekly setmelanotide depot for treatment of genetic obesity disorders under development by our partner Rhythm, Camurus received notice that the first clinical milestone in the collaboration had been achieved.

Preparations for continued clinical studies in patients with rare genetic obesity disorders are ongoing.

Completion of single ascending dosing in clinical study of long-acting treprostinil

At the end of 2017, Camurus started a clinical Phase 1 study of a promising new product candidate – a long-acting treprostinil depot, CAM2043, for the treatment of pulmonary arterial hypertension (PAH). The first single ascending dose part of the study is now completed, and repeated dosing has been initiated.

Topline pharmacokinetic and tolerability results from this study are expected in the second quarter of 2018. Further clinical development of CAM2043 is being prepared with the aim to start a pivotal registration program in 2019.

We continued to make good progress in our key development programs during the first quarter, and I anticipate a strong news flow during the remainder of the year, with results and highlights from our clinical studies, marketing authorization decisions, and potential launches of CAM2038 in key global markets.

Fredrik Tiberg, President & CEO

Q1

Business highlights

  • Complete response letter (CRL) received by our partner Braeburn Pharmaceuticals from the FDA regarding the CAM2038 new drug application (NDA) for the treatment of opioid use disorder
  • Type A Meeting Package submitted to the FDA regarding CRL request for additional information for the CAM2038 NDA
  • CAM2038 marketing approval applications in EU and Australia progressed according to plan
  • All patients completed treatment in the randomized Phase 3 study of CAM2038 in patients with chronic pain
  • Notice of allowance received for CAM2029 patent applications from the US and Australian patent offices
  • First clinical milestone achieved in collaboration with Rhythm Pharmaceuticals regarding the development of a weekly setmelanotide depot, CAM4072, for the treatment of genetic obesity disorders
  • Single ascending dose part of Phase 1 clinical study of long-acting treprostinil, CAM2043, completed
  • Company presentations at Biostock Live, Stockholm Corporate Finance Life Science Seminar, Cowen and Company 38th Annual Health Care Conference 2018, Carnegie Nordic Healthcare Seminar 2018

Significant event after the period

• Camurus regains worldwide development and commercialization rights to CAM2029 and related product candidates from Novartis

Financial summary

MSEK 2018
Jan-Mar
2017
Jan-Mar
Net Sales 14,6 17,2
Operating result -46,4 -51,6
Result after tax -36,3 -40,2
Earnings per share SEK before and after dilution -0,97 -1,08
Cash position 266,6 463,8

Late-stage diversified product pipeline

Camurus is a research-based pharmaceutical company with a focus on the development and commercialization of new and innovative pharmaceuticals for serious and chronic conditions, where there are clear medical needs and the potential to significantly improve treatment. For the development of new drug candidates Camurus utilizes its own proprietary formulation technology, such as the long-acting injection depot FluidCrystal®. New proprietary medicines with improved properties and treatment outcomes are developed by combining the company's patented drug delivery technologies with active ingredients with documented safety and efficacy profiles. These are developed with significantly lower cost and risk, compared with the development of completely new pharmaceuticals. Camurus' development pipeline contains product candidates for the treatment of cancer and the side effects of cancer treatment, endocrine diseases, pain and addiction. A summary and status update on the different projects is given below.

PARTNER PRODUCT PRE-CLINICAL PHASE 1-2 PHASE3 REGISTRATION MARKET
camurus. b braeburn CAM2038 q1w OPIOID DEPENDENCE REGISTRATION
camurus. b braeburn CAM2038 q4w OPIOID DEPENDENCE REGISTRATION
camurus. b braeburn CAM2038 q1w CHRONIC PAIN PHASE 3
camurus. b braeburn CAM2038 q4w CHRONIC PAIN PHASE 3
NOVARTIS CAM2029 NEUROENDOCRINE TUMORS PHASE 1-2
NOVARTIS CAM2029 ACROMEGALY PHASE 1-2
camurus. CAM2032 PROSTATE CANCER PHASE 1-2
camurus. CAM2047 CINV1 PHASE 1-2
camurus. b braeburn CAM2048/58 POSTOPERATIVE PAIN & PONV 2 PHASE 1-2
rhýthm CAM4072 GENETIC OBESITY PHASE 1-2
NOVARTIS CAM4071 UNDISCLOSED INDICATION PHASE 1-2
camurus. CAM2043 PAH3 PHASE 1-2
1) Chemotherapy induced nausea and vomiting, 2) Postoperative nausea and vomiting. 3) Pulmonary arterial hypertension.

CAM2038 – opioid dependence

Opioid dependence is a serious, chronic, relapsing disease and a growing global health problem. Medication assisted treatment (MAT) with daily buprenorphine and methadone represents current standard of care and has been shown effective in reducing withdrawal and cravings, misuse and spreading of diseases. However, these treatments are also associated with limitations such as poor treatment adherence, misuse, medication diversion, and accidental pediatric exposure. CAM2038 includes two long-acting subcutaneous buprenorphine depots for the treatment of opioid dependence. The investigational products are based on Camurus' proprietary FluidCrystal® injection depot technology and are intended for either weekly or monthly subcutaneous administration by healthcare personnel using prefilled syringes, provided in multiple doses, to allow individualized treatment of patients with opioid dependence. In addition, patients being treated with CAM2038 are freed from the burden and stigma associated with the daily, often supervised, distribution and administration of current buprenorphine medications. Treatment with CAM2038 also has the potential to generate substantial savings for the healthcare system and society by reducing the costs of frequent supervised treatment, improving treatment compliance, and lowering diversion, misuse and abuse. CAM2038 has been studied in a comprehensive clinical program comprising seven clinical studies, including two Phase 3 studies. A pivotal efficacy study met both the FDA and EMA primary efficacy endpoints (responder rate and mean percent of urines samples negative for illicit opioids). In addition, superiority of CAM2038 was demonstrated for the cumulative percentage of patients with no evidence of illicit opioid use during treatment weeks 4 to 24. The safety profile of CAM2038 was generally consistent with the known safety profile of buprenorphine except for mild-to-moderate injection-site adverse events.

STATUS Q1

A New Drug Application (NDA) to Pharmaceuticals to the US Food and Drug Administration (FDA) and Marketing Authorization Applications (MAAs) to European Medicines Agency (EMA) to Australian authority, Therapeutic Goods Administration (TGA) are being evaluated by respective Authority.

In January 2018 the FDA issued a complete response letter (CRL) for the CAM2038 NDA requesting additional information for completion their review. The request, issued to Camurus' partner Braeburn Pharmaceuticals, did not include any demand of additional clinical studies. All requests from FDA are being addressed and a Type A Meeting briefing package has been submitted detailing key parts of the response strategy for the resubmission of the CAM2038 NDA. Braeburn is expected to resubmit the NDA during Q2 2018. EMA and TGA MAA approval processes are ongoing and final approval decisions from both Authorities are anticipated in Q4 2018.

CAM2038 – chronic pain

Chronic pain is a global health problem, and is causing deterioration in general health, reduced quality of life, decreased work capacity and dependence and misuse of strong opioids. CAM2038 is therefore being developed to provide round-the-clock pain relief, while decreasing the risk of respiratory depression and fatal overdoses associated with full µ-opioid agonists, such as morphine, oxycodone and fentanyl. The properties of CAM2038 are considered to conform the targeted properties for treatments of chronic pain, i.e. the combination of longlasting efficacious analgesia with a reduced risk of misuse, abuse and illicit diversion.

STATUS Q1

In the Phase 3 efficacy study of CAM2038 in chronic lower-back pain, all patients have been fully treated in the efficacy phase. In the following long-term safety extension study, all patients have been included and the study is continuing according to plans. Topline results from the efficacy study are expected in Q2 2018, followed by longterm safety results in Q4 2018.

CAM2029 – acromegaly and NET

CAM2029 is being developed for the treatment of acromegaly and neuroendocrine tumours (NET). CAM2029 is a ready-to-use, long-acting subcutaneous injection depot of the active substance octreotide formulated with Camurus' proprietary FluidCrystal® Injection depot technology. It provides several potential advantages compared to presently marketed product Sandostatin® LAR® by means of higher bioavailability, fast onset of effect, and potential for improved patient convenience. CAM2029 has been evaluated in four clinical Phase 1/2 studies and demonstrated positive results in a Phase 2 multicentre study in patients with acromegaly and neuroendocrine tumours.

STATUS Q1

During the quarter, we received notice of allowance from the US and Australian patent offices for new patents, which can further strengthen and extend the patent protection for CAM2029 until 2032 or beyond.

After the period, we announced that Camurus regains the global development and commercialization rights to CAM2029, and related assets, from Novartis. Camurus plans to start the pivotal clinical program for CAM2029 during the first half of 2019.

CAM2032 – prostate cancer

The well-established hormone therapies for prostate cancer, based on gonadotropin releasing hormone agonists such as leuprolide, aim to reduce testosterone levels and thereby impede the growth of cancer cells. CAM2032 is a long-acting subcutaneous leuprolide depot for the treatment of prostate cancer. Additional potential indications for CAM2032 include precocious puberty, and endometriosis. CAM2032 is based on Camurus' FluidCrystal® Injection depot technology for administration as a small dose volume with a prefilled syringe and is not requiring any reconstitution or temperature conditioning. Based on simplicity of its administration, CAM2032 is being developed for easy subcutaneous injections by patients themselves.

STATUS Q1

Discussions with potential development and commercialization partners are ongoing.

Early pipeline projects

Several new product candidates, selected with support of market analyses, are being evaluated in pharmaceutical and pre-clinical studies. The projects comprise formulation optimization regarding release of the active substance, stability, as well as pharmacological and toxicological properties defined by the target product profiles.

STATUS Q1 CAM4071

CAM4071 is a product candidate in clinical development under the option, collaboration and licensing agreement between Camurus and Novartis. The product candidate is a long-acting formulation of pasireotide based on the FluidCrystal® Injection depot, which has been investigated in a completed Phase 1 trial. Results from the study will be presented in an upcoming scientific conference.

CAM2047, CAM2048 and CAM2058

Three new investigational products based on Camurus' FluidCrystal® Injection depot, CAM2047, CAM2048 and CAM2058, are being developed for the treatment of chemotherapy induced nausea and vomiting (CAM2047), pain (CAM2048), and combined treatment of postoperative pain, nausea and vomiting (CAM2058).

A Phase 1 trial of CAM2047, CAM2048 and CAM2058 results demonstrated that all products were well tolerated locally and systemically, with pharmacokinetic profiles meeting the target specifications for these product candidates. Planning of the registration program and analysis of market potential of the product candidates are ongoing.

CAM2043

CAM2043 is a new long-acting subcutaneous treprostinil depot, based on Camurus' FluidCrystal® technology, and is being developed for treatment of pulmonary arterial hypertension (PAH). Recently completed preclinical data indicate that CAM2043 is well tolerated, without any significant or unexpected injection site observations, and provides dose proportional plasma exposure of treprostinil suitable for weekly dosing. During Q4 2017, an IND was approved by the FDA and all healthy volunteers have been treated with CAM2043 in the single ascending dose (SAD) Phase 1 study. Interim results from the SAD study are expected in Q2 2018, and final results are anticipated in Q3 2018. Meanwhile, a multiple ascending dose (MAD) study is being initiated in Q2 2018.

Part 1 of the Phase 1 study that was initiated in December 2017 and featured single ascending doses of CAM2043 is now completed. The study continues with repeated dose treatment and topline results from the study are expected towards the end of the second quarter of 2018. Further clinical development of CAM2043 is being prepared with the aim to start a pivotal registration study in 2019.

CAM4072

Setmelanotide is a novel melanocortin-4 receptor agonist (MC4R) for treatment of genetic obesity. The FDA has granted Rhythm's setmelanotide Breakthrough Therapy designation for the treatment of pro-opiomelanocortin (POMC) and leptin receptor (LepR) deficiency obesity and Orphan Designation for treatment Prader-Willis Syndrome. Results from Phase 2 clinical trials of setmelanotide demonstrated significant weight loss and substantial reductions in hunger for patients with POMC and LepR deficiency obesity. Rhythm recently initiated Phase 3 clinical trials for each of these indications. In parallel, a long-acting formulation of setmelanotide (CAM4072) is being developed, based on Camurus' FluidCrystal® technology.

During the quarter we received notice from our partner Rhythm Pharmaceuticals that the first clinical milestone regarding the development program of CAM4072 was achieved. The notice came following the successful completion of the Phase 1 studies of single and repeat doses of CAM4072. Continued clinical studies of CAM4072 in patients with rare genetic obesity disorders are currently being prepared.

Medical device - episil®

episil® oral liquid is a medical device for the treatment of inflammatory and painful conditions in the oral cavity, currently being marketed in Europe, the US and other territories. The product provides fast pain relief and protection of sore and inflamed mucosal surfaces caused, for example, by oral mucositis, a common and serious side effect of cancer treatment. When in contact with the buccal membrane, episil® transforms into a thin protective layer of gel, offering effective pain relief for up to 8 hours. episil® oral liquid is based on Camurus' FluidCrystal® topical bioadhesive technology.

STATUS Q1

Preparations for launch of episil® in Japan are on-going in close collaboration between our partner Solasia Pharma and their distribution partner Meiji Seika. Reimbursement and pricing was announced by Solasia during the period.

REVENUES

Revenues during the quarter amounted to MSEK 14.6 (17.2), generated from license agreements, project activities and product sales.

The difference compared to the same period last year is mainly attributable to the variation in revenue streams between quarters. See also note 3.

OPERATING RESULT

Marketing, business development and distribution costs during the quarter, were MSEK 17.5 (7.1). The increase compared to the same period last year is mainly attributable to the expansion of the commercial organization in preparation of the planned launch of CAM2038 in Europe.

Administrative expenses amounted to MSEK 5.0 (7.4). The decrease compared to the same period last year relates mainly to that initial costs for establishing the commercial organization were included in administrative expenses during the first quarter 2017.

R&D costs, including depreciation and amortization of tangible and intangible assets were MSEK 37.5 (54.1). The decrease compared with the same period last year is primarily attributable to costs related to completing the pivotal clinical program for CAM2038 in opioid dependence.

Other operating expenses, which mainly consist of currency exchange losses in operational activities, were MSEK 0.5 (0.1).

The operating result for the quarter was MSEK -46.4 (-51.6).

FINANCIAL ITEMS AND TAX

Financial items for the period was MSEK 0.0 (-0.0). Tax was MSEK 10.1 (11.3) and is mainly attributable to deferred tax for the reported loss during the quarter.

RESULT FOR THE PERIOD

The result for the period was MSEK -36.3 (-40.2), corresponding to earnings per share of SEK -0.97 (-1.08) before and after dilution.

CASH FLOW AND INVESTMENT

Cash flow from operating activities, before change in working capital, was negative and amounted to MSEK -45.2 (-50.6).

Change in working capital affected the cash flow by MSEK -1.8 (7.0).

Cash flow from investing activities was MSEK -0.7 (-0.1).

CASH

The company's cash position as of March 31, 2018, was MSEK 266.6 (463.8). The difference compared to the previous year is mainly attributable to the operating result.

There were no outstanding loans as of March 31, 2018, and no loans have been taken up since.

EQUITY

Consolidated equity as of March 31, 2018, was MSEK 348.9 (524.2).

ACQUISITIONS

No acquisitions or divestments have occurred during the quarter.

CAMURUS' SHARE

Camurus' share is listed on Nasdaq Stockholm. At the end of the period, the total number of shares was 37,281,486 (37,281,486).

Camurus has two subscription warrant programs active for the company's employees.

Warrant program TO2016/2019

In accordance with a decision by the Shareholder's General Meeting in May 2016, an incentive program, TO2016/2019, was introduced. 550 000 warrants were issued, which give the right to subscribe for an equal number of shares during the period May 15, 2019 – December 15, 2019. The dilution of a full utilization of the program corresponds to 1.5 % of the share capital and voting rights. 47 employees have joined the program and subscribed for 404,300 warrants. Transfer of subscription warrants to future employees was not allowed after the Annual General Meeting 2017. During the quarter, earnings after tax were negatively impacted by MSEK 0.4 related to the stay-on bonus the participants receive as part of the program.

Warrant program TO2017/2020

In accordance with a decision by the Shareholder's General Meeting in May 2017, an incentive program, TO2017/2020, was introduced. 750,000 warrants were issued, which give the right to subscribe for an equal number of shares during the period May 15, 2020 – December 15, 2020. The dilution of a full utilization of the program corresponds to 2.0% of the share capital and voting rights. By end of December 2017, 44 employees had joined the program and subscribed for 658,932 warrants. No further warrants have been subscribed for thereafter. During the quarter, earnings after tax were negatively impacted by MSEK 0.8 related to the stay-on bonus the participants receive as part of the program.

SIGNIFICANT EVENT AFTER THE PERIOD

Camurus regains worldwide development and commercialization rights to CAM2029 and related product candidates from Novartis.

PARENT COMPANY

Revenues for the quarter amounted to MSEK 17.3 (17.3) and the result after tax was MSEK -36.4 (-39.9).

On March 31, 2018, equity in the Parent Company amounted to MSEK 331.2 (507.1).

Total assets at the end of the period was MSEK 416.9 (584.6) of which MSEK 257.9 (463.6) were cash and cash equivalents.

PERSONNEL

At the end of the period, Camurus had 72 (66) employees, of whom 49 (47) were within research and development, 14 (9) within business development and marketing and sales, while 8 (7) were within administration. The full time equivalent employees (FTEs) during the quarter amounted to 65 (59).

SIGNIFICANT RISKS AND UNCERTAINITIES

The company management makes estimates and assumptions about the future. Such estimates can deviate considerably from the actual outcome, since they are based on various assumptions and experiences.

The estimates and assumptions that may lead to the risk of significant adjustments to reported amounts for assets and liabilities relate mainly to measurement and allocation of revenues and costs in connection with licensing agreements and deferred tax receivables.

Risks in ongoing development projects comprise technical and manufacturing related risks (including products failing to meet set specifications post manufacturing), safety and effect-related risks that can arise in clinical trials, regulatory risks relating to nonapproval or delays of clinical trial applications and market approvals, and commercial risks relating to the sale of proprietary and competing products and their development on the market, as well as IP risks relating to approval of patent applications and patent protection. In addition, there are risks relating to the development, strategy and management decisions of Camurus' partners. Camurus pursues operations and its business on the international

market and the company is therefore exposed to current risks, since revenues and costs arise in different currencies, mainly SEK, EUR, GBP and USD.

The Board of Directors has not changed its outlook on future developments in relations to their outlook published in the annual report for 2017.

AUDIT

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

ACQUISITIONS

No acquisitions or divestments have occurred during the quarter.

ANNUAL GENERAL MEETING 2018

Camurus Annual General Meeting 2018 will be held on Thursday May 3, at 17.00 CET, at Elite Hotel Ideon, Scheelevägen 27, Ideon Science Park, 223 63 Lund, Sweden.

FURHER INFORMATION

For further information, please contact: Fredrik Tiberg, Chief Executive Officer Rein Piir, VP Investor Relations Tel.: +46 46 286 46 92, e-mail: [email protected]

Lund, Sweden, May 2, 2018 Camurus AB Board of Directors

Financial statements

CAMURUS INTERIM REPORT FIRST QUARTER 2018 10

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

KSEK Note 2018
Jan-Mar
2017
Jan-Mar
2017
Jan-Dec
Net sales 3 14,639 17,192 54,308
Cost of goods sold -1,547 -32 -1,356
Gross profit 13,092 17,161 52,952
Marketing and distribution costs -17,502 -7,093 -45,893
Administrative expenses -4,999 -7,412 -26,590
Research and development costs -37,502 -54,143 -222,939
Other operating income 28 - 93
Other operating expenses 454 -101 -1,147
Operating result -46,429 -51,588 -243,524
Finance income 40 1 174
Finance expenses -7 -3 -18
Net financial items 33 -2 156
Result before tax -46,396 -51,590 -243,368
Income tax 8 10,127 11,343 52,794
Result for the period 4 -36,269 -40,247 -190,574

Total comprehensive income is the same as the result for the period, as the consolidated group contains no items that are recognized under other comprehensive income. Total comprehensive income is attributable to parent company shareholders.

EARNINGS PER SHARE, based on earnings attributable to parent company shareholders for the period (in SEK per share)

SEK 2018 2017 2017
Jan-Mar Jan-Mar Jan-Dec
Earnings per share before dilution, SEK -0.97 -1.08 -5.11
Earnings per share after dilution, SEK -0.97 -1.08 -5.11

Presently, the company has two subscription warrant programs active. For further information see page 8 Camurus' share, and page 21.

CONSOLIDATED BALANCE SHEET

ASSETS 435,872 597,593 475,934

KSEK Note 2018-03-31 2017-03-31 2017-12-31 KSEK Note 2018-03-31 2017-03-31 2017-12-31
ASSETS EQUITY
Fixed assets
Equity attributable to parent company
Intangible assets shareholder
Capitalized
development expenditure
16,128 18,219 16,653 Share capital 932 932 932
Other contributed capital 642,175 631,034 642,175
Tangible assets Retained earnings, including results for the period -294,228 -107,797 -258,107
Equipment 10,053 10,463 9,902 Total equity 9 348,879 524,170 385,000
Financial assets LIABILITIES
Deferred tax receivables 8 125,296 73,027 114,997
Total fixed assets 151,477 101,710 141,552 Short-term liabilities
Trade payables 12,579 13,053 15,086
Current assets Income taxes 718 - 517
Other liabilities 7,059 6,225 2,672
Inventories Accrued expenses and deferred income 66,637 54,145 72,659
Finished goods 1,893 2,148 2,829 Total short-term liabilities 86,993 73,424 90,934
Raw materials 471 6,103 724 TOTAL EQUITY AND LIABILITIES 435,872 597,593 475,934
Current receivables
Trade receivables 1,270 6,689 5,781
Other receivables 4,703 5,459 3,285
Prepayments and accrued income 9,425 11,681 7,239
Total current receivables 5 15,398 23,829 16,305
Cash and cash equivalents
Total current assets 266,633 463,804 314,524
TOTAL ASSETS 284,395 495,884 334,382

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

Other Retained
earnings,
Share contributed including result
KSEK Note capital capital for the period Total equity
Opening balance 1 January 2017 932 631,034 -67,549 564,418
Result for the period and comprehensive income -40,248 -40,248
Exchange-rate differences - - - -
Transactions with shareholders
Warrants issued - - - -
Closing balance 31 March 2017 932 631,034 -107,797 524,170
Opening balance 1 January 2017 932 631,034 -67,549 564,418
Result for the period and comprehensive income -190,574 -190,574
Exchange-rate differences - - 16 16
Transactions with shareholders
Warrants
issued
- 11,141 - 11,141
Closing balance 31 December 2017 932 642,175 -258,107 385,000
Opening balance 1 January 2018 932 642,175 -258,107 385,000
Result for the period and comprehensive income -36,269 -36,269
Exchange-rate differences - - 148 148
Transactions with shareholders
Warrants issued - - - -
Closing balance 31 March 2018 9 932 642,175 -294,228 348,879

CONSOLIDATED STATEMENT OF CASH FLOW

KSEK Note 2018
Jan-Mar
2017
Jan-Mar
2017
Jan-Dec
Operating activities
Operating result
before financial
items
-46,429 -51,588 -243,524
Adjustment for non-cash items 7 1,196 1,013 4,104
Interest received 40 1 174
Interest paid -7 -3 -18
Income taxes paid - - 0
-45,200 -50,577 -239,264
Increase/decrease in inventories 1,189 4,129 8,827
Increase/decrease in trade receivables 4,511 1,616 2,523
Increase/decrease in other current receivables -3,604 3,174 9,787
Increase/decrease in trade payables -2,507 -4,507 -2,474
Increase/decrease in other current operating liabilities -1,434 2,569 17,532
Cash flow from changes in working capital -1,845 6,981 36,196
Cash flow from operating activities -47,045 -43,596 -203,068
Investing activities
Acquisition of tangible assets -666 -1,195 -2,143
Cash flow from investing activities -666 -1,195 -2,143
Financing activities
Warrants issued - - 11,141
Cash flow from financing activities - - 11,141
Net cash flow for the period -47,711 -44,791 -194,070
Cash and cash equivalents at beginning of period 314,524 508,594 508,594
Translation difference in cash flow and liquid assets -180 - -
Cash and cash equivalents at the end of period 266,633 463,804 314,524

INCOME STATEMENT – PARENT COMPANY

KSEK Note 2018
Jan-Mar
2017
Jan-Mar
2017
Jan-Dec
Net sales 17,265 17,337 64,640
Cost of goods sold -1,547 -32 -1,356
Gross profit 15,718 17,305 63,284
Marketing and distribution costs -10,273 -7,232 -30,234
Administrative expenses1) -15,695 -7,555 -54,689
Research and development costs -36,967 -53,621 -220,849
Other operating income - - 61
Other operating expenses 579 -101 -1,147
Operating result -46,638 -51,204 -243,574
Interest income and similar items 40 1 174
Interest expense and similar items -7 -3 -18
Result after financial items -46,605 -51,206 -243,418
Appropriations - - -
Result before tax -46,605 -51,206 -243,418
Tax on profit for the period 8 10,183 11,265 52,853
Result for the period -36,422 -39,941 -190,565

1) The increase in cost compared to previous year, is mainly related to group internal recharges.

Total comprehensive income is the same as profit/loss for the period, as the parent company contains no items that are recognized under other comprehensive income.

BALANCE SHEET – PARENT COMPANY

KSEK Note 2018-03-31 2017-03-31 2017-12-31 KSEK Note
2018-03-31
2017-03-31 2017-12-31
ASSETS EQUITY AND LIABILITES
Fixed assets Restricted equity
Restricted equity (37 281 486 shares) 932 932 932
Tangible fixed assets Statutory reserve 11,327 11,327 11,327
Equipment 9,878 10,463 9,725 Total restricted equity 12,259 12,259 12,259
Financial fixed assets Unrestricted equity
Interest in Group companies 1,545 816 1,545 Retained earnings -253,159 -62,594 -62,594
Deferred tax assets 8 129,610 77,839 119,426 Share premium reserve 608,560 597,418 608,560
Total fixed assets 141,033 89,118 130,696 Result for the period -36,422 -39,941 -190,565
Total unrestricted equity 318,979 494,883 355,401
Current assets TOTAL EQUITY 331,238 507,142 367,660
Inventories LIABILITIES
Finished goods 1,893 2,148 2,829 Untaxed reserves
Raw materials 471 6,103 724 Depreciation/amortization in excess of plan 3,486 3,486 3,486
Total untaxed reserves 3,486 3,486 3,486
Current receivables
Trade receivables 1,270 6,689 5,781 Long-term liabilities
Other receivables 5,244 5,244 3,040 Liability to subsidiaries 571 1,945 571
Prepayments and accrued income 9,130 11,681 7,202 Total long-term liabilities 571 1,945 571
Total current receivables 15,644 23,614 16,022
Short-term liabilities
Cash and bank deposits 257,850 463,566 309,821 Liabilities to Group companies 1,362 - 3,769
Total current assets 275,858 495,431 329,397 Trade payables 12,372 13,053 14,431
TOTAL ASSETS 416,890 584,549 460,093 Other liabilities 5,466 5,130 2,053
Accrued expenses and deferred income 62,395 53,793 68,123
Total short-term liabilities 81,595 71,976 88,376

TOTAL EQUITY AND LIABILITY 416,890 584,549 460,093

MSEK 2018
Jan-Mar
2017
Jan-Mar
2017
Jan-Dec
Net sales 14.6 17.2 54.3
Operating result -46.3 -51.6 -243.5
Result for the period -36.3 -40.2 -190.6
Cash flow from operating activities -47.0 -43.6 -203.1
Cash and cash equivalents 266.6 463.8 314.5
Equity 348.9 524.2 385.0
Equity ratio in Group, percent 80% 88% 81%
Total assets 435.9 597.6 475.9
Average number of shares, before dilution 37,281,486 37,281,486 37,281,486
Average number of shares, after dilution*) 38,344,718 37,685,786 38,058,298
Earnings per share before dilution, SEK -0.97 -1.08 -5.11
Earnings per share after dilution, SEK*) -0.97 -1.08 -5.11
Equity per share before dilution, SEK 9.36 14.06 10.33
Equity per share after dilution, SEK*) 9.10 13.91 10.12
Number of employees at the end of period 72 64 71
Number of employees in R&D at the end of period 49 47 48
R&D costs as a percentage of operating expenses 63% 79% 75%

*) The dilution effect is calculated according to IAS 33

Cash and cash equivalents

Cash and cash bank balances

Equity ratio, % Equity divided by total capital

Average number of shares, before dilution Weighted average number of shares before adjustment for dilution effect of net shares

Average number of shares, after dilution Weighted average number of shares adjustment for the dilution effect of new shares

Earnings per share before dilution, SEK Result divided by the weighted average number of shares outstanding before dilution

Earnings per share after dilution, SEK Result divided by the weighted average number of shares outstanding after dilution

Equity per share before dilution, SEK

Equity divided by the weighted number of shares at the end of the period before dilution

Equity per share after dilution, SEK

Equity divided by the weighted number of shares at the end of the period after dilution

R&D costs as percentage of operating expenses

Research and development costs divided by operating expenses (marketing and distribution costs, administrative expenses and research and development costs)

Note 1 General information

Camurus AB, Corp. ID no. 556667-9105 is the parent company of the Camurus Group. Camurus AB's registered office is based in Lund, Sweden, at Ideon Science Park, 223 70 Lund. Camurus AB Group's interim report for the first quarter 2018 was approved for publication in accordance with a decision by the Board of Directors on May 2, 2018.

All amounts are stated in SEK thousand (KSEK), unless otherwise indicated. Figures in brackets refer to the year-earlier period.

Note 2 Summary of key accounting policies

The consolidated financial statements for the Camurus AB Group ("Camurus") have been prepared in accordance with International Financial Reporting Standards (IFRS) as adopted by the EU, as well as the Swedish Financial Reporting Board's Recommendation RFR 1 Supplementary Accounting Rules for Groups, and the Swedish Annual Account Act.

This interim report has been drawn up in accordance with IAS 34, Interim Financial Reporting, the Swedish Annual Accounts Act and RFR 1 Supplementary Accounting Rules the Groups.

The parent company statements have been prepared in accordance with the Annual Accounts Act and recommendation RFR 2 Accounting for legal entities from the Swedish Financial Reporting Board. The application of RFR 2 means that the parent company in the interim report for the legal entity shall apply all EU-approved IFRS standards and statements as far as possible within the framework of the Annual Accounts Act, the Pension Obligations Vesting Act (Tryggandelagen) and taking into consideration the relationship between accounting and

taxation. The parent company's accounting policies are the same for the Group, unless otherwise stated in Note 2.2.

The most important accounting policies that are applied in the preparation of these consolidated financial statements are detailed below and are the same and are consistent with those used in the preparation of Annual Report 2016, see camurus.com/Investors/Financial Reports. The Group has begun its analysis of possible transition effects of IFRS 16, but these are still in the early stages. More information will be presented in future interim reports and annual reports for 2018. As previously stated, the transition to IFRS 15 and IFRS 9 has not had any impact.

2.1 BASIS OF PREPARATION OF REPORTS 2.1.1 Changes to accounting policies and disclosures

New or revised IFRS standards that have come into force have not had any material impact on the Group.

2.2 PARENT COMPANY'S ACCOUNTING POLICIES

The parent company applies accounting policies that differ from those of the Group in the cases stated below.

Internally generated intangible assets

All expenses that relate to the development of internally generated intangible assets are recognized as expenses as they arise.

Interest in subsidiary

Interests in subsidiaries are reported at cost, less any impairment losses. The cost includes acquisition-related expenses and any additional considerations.

When there is an indication that interests in subsidiaries have decreased in value, a calculation is made of the recoverable amount. If this amount is lower than the reported amount, an impairment is carried out.

Impairment losses are recognized under the item "Result from interest in Group companies".

Group contributions

Group contributions paid by the parent company to subsidiaries and Group contributions received from subsidiaries by the parent company are recognized as appropriations.

Financial instruments

IAS 39 is not applied in the parent company and financial instruments are measured at cost.

Share-based payment

Camurus has two long-term incentive programs active for the company's employees. The warrants are valued by an independent institute in accordance with Black&Scholes model and are acquired by the participants at market value. As part of the program, the participants receive a threepiece stay-on bonus from the company in form of gross salary additions equivalent to the amount paid by the participant for the subscription warrants. As the stayon bonus is conditional on continued employment, costs including social security fee, are based on how much has been earned, and are expensed over the vesting period. Expenses are recognized as personnel cost in the income statement

Warrant program TO2016/2019

Maximum 550,000 warrants could be issued and the program was introduced in accordance with a decision by the Annual General Meeting in May 2016. Warrant program TO2017/2020

Maximum 750,000 warrants can be issued and the program was introduced in accordance with a decision by the Annual General Meeting in May 2017.

Note 3 Segment information

The highest executive decision maker is the function responsible for allocating resources and assessing the operating segments results. In the Group this function is identified as the CEO based on the information he manages. As the operations in the Group, i.e. the development of pharmaceutical products based on Camurus' technology platform, is organized as an integrated unit, with similar risks and opportunities for the products and services produced, the entire Group's business constitutes one operating segment. The operating segment is monitored in a manner consistent with the internal reporting provided to the chief operating decision maker. In the internal reporting to the CEO, only one segment is used.

Group-wide information

To follow is a breakdown of revenues from all products and services.

KSEK 2018
Jan-Mar
2017
Jan-Mar
2017
Jan-Dec
Sales of development related goods and services 3,831 13,927 41,394
Milestone payments 7,840 2,205 7,025
Licensing revenues - 835 3,582
Other 2,968 225 2,307
Total 14,639 17,192 54,308

Revenues from external customers are allocated by country, based on where the customers are located.

KSEK 2018
Jan-Mars
2017
Jan-Mars
2017
Jan-Dec
Europe 532 1,375 7,229
(of which Sweden) (121) (59) (239)
North America 11,310 15,670 41,350
Other geographical areas 2,797 147 5,729
Total 14,639 17,192 54,308

Revenues during the quarter of approximately MSEK 8.4 (13.2) relate to one single external customer.

Note 4 Earnings per share

a) Before dilution

Earnings per share before dilution is calculated by dividing the result attributable to shareholders of the parent company by a weighted average number of ordinary shares outstanding during the period. During the period, no shares held as treasury shares by the parent company have been repurchased.

KSEK 2018
Jan-Mar
2017
Jan-Mar
2017
Jan-Dec
Result attributable to parent company shareholders -36,269 -40,247 -190,574
Total -36,269 -40,247 -190,574
Weighted average number of ordinary shares outstanding
(thousands)
37,281 37,281 37,281

b) After dilution

In order to calculate earnings per share after dilution, the number of existing ordinary shares is adjusted for the dilutive effect of the weighted average number of outstanding ordinary shares. The parent company has one category of ordinary shares with anticipated dilution effect in the form of warrants. For warrants, a calculation is made of the number of shares that could have been purchased at fair value (calculated as the average market price for the year for the parent company's shares), at an amount corresponding to the monetary value of the subscription rights linked to outstanding warrants. The number of shares calculated as above are compared to the number of shares that would have been issued assuming the warrants are exercised.

KSEK 2018
Jan-Mar
2017
Jan-Mar
2017
Jan-Dec
Result attributable to parent company shareholders -36,269 -40,247 -190,574
Total -36,269 -40,247 -190,574
Weighted average number of ordinary shares outstanding
(thousands)
37,281 37,281 37,281
Adjustments:
-
Warrants (thousands)
1,063 404 777
-
Share issues (thousands)
- - -
Weighted average number of ordinary shares in
calculation of earnings per share after dilution
(thousands)
38,344 37,688 38,058

Note 5 Financial instruments – Fair value of financial assets and liability measured at amortized cost

All of the Group's financial instruments that are measured at amortized cost are short-term and expire within one year. The fair value of these instruments is deemed to correspond to their reported amounts, since discounting effects are minimal.

Note 6 Related party transaction

There were no related party transactions during the period.

No receivables or liabilities existed as of March 31, 2018.

Carrying amount, KSEK 2018-03-31 2017-03-31 2017-12-31
Loans and receivables
Trade receivables 1,270 6,689 5,781
Receivables from Group companies - - -
Other receivables - - -
Cash and cash equivalents 266,633 463,804 314,524
Total 267,903 470,493 320,305
Other liabilities
Other financial liabilities - - -
Liabilities to Group companies - - -
Trade payables 12,579 13,053 15,086
Other current liabilities 191 191 191
Total 12,770 13,244 15,277

Note 7 Other non-cash items

Adjustment for non-cash items:

Note 8 Deferred tax

Tax for the quarter amounted to MSEK 10.1 (11.3), primary attributable to the negative result.

Note 9 Equity

The change in equity for the quarter is mainly attributable to the loss.

2018 2017 2017
KSEK Jan-Mar Jan-Mar Jan-Dec
Depreciation 1,048 1,013 4,088
Exchange-rate differences 148 - 16
Total 1,196 1,013 4,104

CAMURUS AB | Ideon Science Park, SE-223 70 Lund, Sverige T +46 46 286 57 30 | F +46 46 286 57 39 | [email protected] | camurus.com

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