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RaySearch Laboratories

Interim / Quarterly Report Aug 24, 2017

3101_ir_2017-08-24_b273a291-eacd-48ca-8182-a59cc55f6a77.pdf

Interim / Quarterly Report

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AMOUNTS IN SEK 000S APR JUN JAN-JUN FULL YEAR
2017 2016 2017 2016 JUN 2017 2016
Net sales 141,634 118.982 268,422 214.383 585.507 531,468
Operating profit 26,839 37,493 60,305 60.845 199.019 199,559
Operating margin, % 18.9 31.5 22.5 28.4 22.5 37.5
Profit for the period 20,092 28.837 46.366 46,597 46.366 151,408
Earnings per share before/after dilution, SEK 0.59 0.84 1.35 1.36 4.41 4.42
Cash flow from operating activities 25,640 14.908 65,027 36.771 149.104 120,848
Cash flow before financing activities $-11,471$ $-11.439$ $-3.486$ $-15.651$ 26.064 13,899
Return on equity, % 4.6 9.2 10.7 14.8 35.0 38.8
Equity/assets ratio at the end of the period, % 67.1 64.3 67.1 64.3 67.1 64.2
Share price at the end of the period, SEK 235.50 119.00 235.50 119.00 235.50 184.50

CEO COMMENTS

CONTINUED FAVORABLE GROWTH

The favorable growth trend continued with net sales in the second quarter being the second highest ever and revenue from RayStation rose 27 percent to SEK 240 M (189) during the first half of the year.

Strengthened by our success with RayStation, we have expanded our global sales and service organization substantially in 2017 with both more employees and more subsidiaries to accelerate sales of RayStation and ensure the best possible customer

service. This expansion will continue, which may reduce the company's operating margin in the short term, but will improve the possibilities for high growth with good margins in the future.

RayStation is already firmly established in all major global markets as the most advanced treatment planning system for radiation therapy, and global demand for our innovative software is growing. One of RayStation's strengths is that the system can support more types of radiation therapy devices than any other treatment planning system, and the launch of RayStation 6 has made RayStation the only treatment planning system that can create plans for both conventional linear accelerators and Accuray's TomoTherapy™ treatment system.

RayStation helps to improve the radiation therapy and to extend the lifetime of therapy devices, which means they can be used more efficiently. Clinics that want to improve and develop their treatment are no longer dependent on buying the latest hardware - they can achieve similar, positive outcomes by choosing RayStation as their treatment planning system.

Proton therapy is a key area of focus for RaySearch. The eight new proton orders we received in the first half of the year brought our total number of proton therapy center customers to 35, representing a market share of over 50 percent. Today, less than one percent of all radiation therapy patients receive proton therapy, but according to experts* about 20 percent of radiation therapy patients could benefit from proton therapy. This means there is great growth potential in this area.

LOWER OPERATING MARGIN

In the first half of the year, net sales rose 25 percent to SEK 268 M [214]. Operating profit totaled SEK 60 M [61], representing an operating margin of 22 percent (28). The lower margin was attributable to the US dollar weakening relative to the Swedish krona and increased selling expenses due to the expansion of our global sales and service organization.

We are still working actively to strengthen our cash flow and in the first half of the year, cash flow before financing activities improved to a negative SEK 3 M (neg: 16), despite sharp increased investment in RayCare.

NEXT-GENERATION ONCOLOGY SOFTWARE

RaySearch's overall objective is to improve cancer treatment through innovative software. Improving care outcomes and quality of life for cancer patients worldwide is the underlying driver of everything we create, and all decisions we make. The launch of RayCare, a next-generation oncology information system, in December 2017 will be an important milestone for both inpatient oncology units and for RaySearch. RayCare brings integrated cancer treatment within reach of many cancer clinics, and will create clinical opportunities that existing systems simply cannot do. The response from the clinical community to date has been overwhelmingly positive, and shows how badly this system is needed.

To ensure that we meet clinical needs, our development activities are conducted in close collaboration with leading cancer clinics. We can now announce that our existing group of business partners for RayCare - the University of California, San Francisco and MD Anderson in the US, the University Medical Center Groningen in the Netherlands and the radiation therapy department of the Iridium Kankernetwerk in Belgium - has now been joined by the University of Wisconsin-Madison in the US. Solving the coordination, safety and efficiency needs of the world's largest cancer care clinics is one of our most exciting challenges to date. Our development model is based on partnerships with leading clinics and provides ideal conditions for success by combining their extensive clinical knowledge and resources with RaySearch's ability to develop innovative software solutions.

*Source: MEDRays Intell Proton Therapy World Market Report 2015

To accelerate the pace of RayCare's development, we will be expanding our development department in 2017 and also establishing development offices in two strategic cities: Toronto and San Francisco. Both of these regions are home to many of our business partners and offer good access to talented people, which will increase our ability to recruit personnel with the right knowledge.

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. The second quarter is typically our weakest quarter due to high selling expenses for trade fairs and other seasonality, and historically RaySearch made a loss in the second quarter during four out of the last seven years. However, we are seeing continued sales growth, a steady rise in our recurring support revenues from RayStation and cash flow improvements. Combined with a clear strategic plan, this provides a stable base for continued investment in both RayStation and RayCare.

To date, 420 cancer clinics in 29 countries have purchased RayStation. At the same time, there are more than 8,000 radiation therapy clinics 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 clinics will have purchased RayStation within ten years, representing a market share of about 30 percent.

Software is driving many of the advances in cancer treatment today. RaySearch is uniquely positioned to contribute to this trend and we have excellent prospects for succeeding with our joint mission - to continue the advancement of cancer treatment by developing innovative software solutions that save lives and improve quality of life for cancer patients.

Stockholm, August 24, 2017

Johan Löf President and CEO of RaySearch Laboratories AB (publ)

FINANCIAL INFORMATION

ORDER INTAKE

In the second quarter of 2017, order intake excluding service agreements declined 15.7 percent to SEK 108.8 M [129.1], of which order intake for RayStation excluding service agreements declined 18.9 percent to SEK 98.0 M (120.8). The second quarter is normally weakest, but order intake in the second quarter of 2016 was strong and remains the company's secondhighest order intake ever. Over a two-year period, order intake for the second quarter has increased 22.9 percent annually.

Rolling Full-uear
Order intake (amounts in SEK M) $02-17$ 01-17 04-16 03-16 $02 - 16$ 12 months 2016
Order intake excl. service agreements - RayStation 98.0 93.8 176.3 91.2 120.8 459.4 461.0
Order intake excl. service agreements - Partners 10.8 11.1 12.7 9.8 8.3 44.4 40.1
Total order intake excl. service agreements 108.8 104.9 189.0 101.1 129.1 503.7 501.1
Order backlog for RayStation at the end of the
period 36.0 58.1 67.6 55.5 65.2 36.0 67.6

In the first half of 2017, order intake excluding service agreements rose 1.3 percent to SEK 213.7 M [211.0], of which order intake for RayStation declined 0.8 percent to SEK 191.8 M [193.4]. At June 30, 2017, the order backlog for RayStation was SEK 36.0 M (65.2).

REVENUES

In the second quarter of 2017, net sales rose 19.0 percent to SEK 141.6 M (119.0). Net sales consist of license revenues from sales of the RayStation treatment planning system, sales of software modules via partners, and support revenues. The growth in net sales was largely attributable to increased revenues from RayStation, which rose 18.4 percent to SEK 127.6 M (107.8). In the second quarter, sales had the following geographic distribution: North America, 44 percent (56); Asia, 19 percent (12); Europe and the rest of the world, 37 percent [32].

Rolling Full-year
Revenues (amounts in SEK M) 02-17 01-17 04-16 03-16 02-16 12 months 2016
License revenues - RayStation 116.0 99.8 164.3 104.5 100.7 484.5 443.4
License revenues - Partners 10.8 11.1 12.7 9.8 8.3 44.4 40.1
Support revenues - RayStation 11.1 11.5 9.5 8.0 6.9 40.1 31.1
Support revenues - Partners 3.2 3.4 3.9 3.3 2.8 13.8 15.4
Training and other revenues - RayStation 0.6 1.0 1.0 0.1 0.3 2.7 1.5
Net sales 141.6 126.8 191.4 125.7 119.0 585.5 531.5
Sales growth, corresp. period, % 19.0% 32.9% 45.0% 25.0% 53.6% 31.0% 33.7%
Organic sales growth, corresp. period, % 13.8% 28.1% 39.2% 24.0% 55.4% 26.6% 31.6%

In the first half of 2017, sales rose 25.2 percent to SEK 268.4 M (214.4), of which revenues from RayStation increased 27.3 percent to SEK 240.0 M (188.6). In the first half of the year, sales had the following geographic distribution: North America, 41 percent (43); Asia, 12 percent (14); Europe and the rest of the world, 47 percent (43).

Recurring support revenues from RayStation rose 66 percent to SEK 22.6 M (13.6), representing 9.4 percent (7.2) of total revenues from RayStation in the first half of the year.

Revenues from sales of software modules via partners rose 10.5 percent to SEK 28.5 M (25.8), representing 10.6 percent (12.0) of net sales.

OPERATING PROFIT

In the second quarter of 2017, operating profit declined to SEK 26.8 M [37.5], representing an operating margin of 18.9 percent (31.5). The lower profit was due to currency effects and increased selling expenses. The continued expansion of RaySearch's research and development departments and the global marketing organization has led to higher operating expenses. This cost increase was not fully offset by the increase in sales during the second quarter of 2017.

Other operating income and expenses refers to exchange-rate gains and losses, with the net of these amounting to an expense of SEK 8.4 M (income: 3.8) in the second quarter of 2017. This was mainly due to the major portion of accounts receivable denominated in USD, which weakened against the SEK in the second quarter compared with the end of the first quarter.

In the first half of the year, operating profit decreased to SEK 60.3 M [60.8], corresponding to an operating margin of 22.5 percent [28.4].

Currency effects

The company is impacted by exchange-rate trends in the USD and EUR against the SEK, since invoicing is mainly denominated in USD and EUR, while most costs are in SEK. At unchanged exchange rates, organic sales growth was 13.8 percent in the second quarter of 2017, compared with the year-earlier period.

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 3.3 M in the first half of 2017, while a corresponding change in the EUR exchange rate would have impacted consolidated operating profit by approximately +/- SEK 0.6 M.

The company follows the financial policy established by the Board of Directors, whereby exchange-rate changes are not hedged. In the second quarter of 2017, currency effects had an overall positive impact on net sales but a negative impact on operating profit, compared with the year-earlier period.

Capitalization of development expenditure

At June 30, 2017, 125 [103] employees were engaged in research and development. Research and development expenditure includes payroll costs, consulting fees, computer equipment and premises.

Rolling Full-year
Capitalization of development expenditure $02 - 17$ 01-17 04-16 03-16 02-16 12 months 2016
Research and development expenditure 42.7 39.6 42.3 32.9 35.5 157.7 141.3
Capitalization of development expenditure $-31.1$ $-29.8$ $-31.0$ $-22.8$ $-25.7$ $-114.7$ $-104.4$
Amortization of capitalized development
expenditure 15.2 14.7 13.7 14.0 14.8 57.6 56.3
Research and development expenditure after
adjustments for capitalization and
amortization of
development expenditure 26.8 24.5 25.0 24.1 24.6 100.4 93.2

In the first half of the year, research and development expenditure amounted to SEK 82.3 M (66.1), of which development expenditure of SEK 60.9 M (50.5) was capitalized. The increase mainly pertained to RayCare, which will be launched in December 2017 as planned. Amortization of capitalized development expenditure in the first half of the year amounted to SEK 29.9 M [28.5]. After adjustments for capitalization and amortization of development expenditure, research and development costs totaled SEK 51.3 M [44.1].

Amortization and depreciation

In the second quarter of 2017, total amortization and depreciation was SEK 18.2 M [17.5], of which amortization of intangible fixed assets totaled SEK 15.1 M [14.8], primarily related to capitalized development expenditure, and depreciation of tangible fixed assets amounted to SEK 3.1 M [2.7].

In the first half of 2017, total amortization and depreciation was SEK 35.9 M (34.0), of which amortization of intangible fixed assets totaled SEK 29.8 M (28.5), mainly related to capitalized development expenditure, and depreciation of tangible fixed assets amounted to SEK 6.1 M (5.5).

PROFIT/LOSS AND EARNINGS PER SHARE

In the second quarter of 2017, profit after tax was SEK 20.1 M [28.8], representing earnings per share before and after dilution of SEK 0.59 [0.84]. In the first half of 2017, profit after tax was SEK 46.4 M [46.6], representing earnings per share before and after dilution of SEK 1.35 [1.36].

In the first half of the year, tax expense was SEK 12.7 M (expense: 13.3), corresponding to an effective tax rate of 21.5 percent [22.2].

CASH FLOW AND LIQUIDITY

In the second quarter of 2017, cash flow from operating activities was SEK 25.6 M [14.9]. A weaker result was offset by a lower year-on-year increase in working capital. The increase in working capital was mainly a result of stronger accounts receivable and accrued income due to high sales growth. At the end of the period, accounts receivable represented 42 percent [47] of net sales over the past 12 months and accrued income for 18 percent [7] of net sales over the past 12 months. Several measures were taken to reduce the period between revenue recognition and payment, and these have now begun to show positive results. In the first half of the year, cash flow from operating activities was SEK 65.0 M (36.8).

In the second quarter, cash flow from investing activities was a negative SEK 37.1 M (neg: 26.3). Investments in intangible fixed assets amounted to a negative SEK 31.0 M (neg: 25.8), and comprised capitalized development expenditure for RauStation and RauCare. Investments in tangible fixed assets amounted to SEK 6.0 M (neg: 0.5).

In the first half of the year, cash flow from investing activities was a negative SEK 68.5 M (neg: 52.4), and a finance lease was used to fund an additional SEK 1.0 M [0.0]. Investments in intangible fixed assets amounted to a negative SEK 60.9 M (neg: 50.6) and comprised capitalized development expenditure. Investments in intangible fixed assets amounted to a negative SEK 8.6 M [1.8].

Cash flow before financing activities was a negative SEK 11.5 M (neg: 11.4) in the second quarter of 2017, and a negative SEK 3.5 M (neg: 15.7) in the first half of 2017.

Cash flow from financing activities was a negative SEK 2.2 M (neg: 9.6) in the second quarter of 2017, mainly attributable to a repayment on the company's financial lease agreement. In the first half of 2017, cash flow from financing activities was a negative SEK 13.2 M (neg: 10.6), mainly attributable to a repayment of SEK 10 M on the company's revolving credit facility.

In the first half of 2017, cash flow for the period was a negative SEK 16.7 M (neg: 26.3) and at June 30, 2017, consolidated cash and cash equivalents amounted to SEK 70.2 M [33.5].

FINANCIAL POSITION

At June 30, 2017, RaySearch's total assets amounted to SEK 757 M (555) and the equity/assets ratio was 67.1 percent (64.3).

Current receivables amounted to SEK 359.7 M (266.2). The receivables mainly comprised accounts receivable and accrued income, and the increase was primarily the result of sharp sales growth.

In May 2017, the company's credit facility was increased from SEK 100 M to SEK 350 M. The credit facility runs until May 2020 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, 2017, a short-term loan totaling SEK 40 M had been utilized within the framework of the company's revolving loan facility. Of the company's overdraft facility of SEK 50 M, an amount of SEK 9.0 M has been blocked as collateral for bank guarantees.

At June 30, 2017, the Group had negative net debt of SEK 20.8 M (pos: 16.0).

EMPLOYEES

At the end of the first half-year, the Group had 234 (182) employees, of whom 183 were based in Sweden and 51 in foreign subsidiaries. In the January-June period of 2017, the average number of employees was 210 [179].

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 expenditure and items related to finance leases are recognized in the Group, but not in the Parent Company. The Parent Company's current receivables mainly comprise receivables from Group companies and accounts receivable.

SIGNIFICANT EVENTS IN THE FIRST HALF OF THE YEAR

RauStation 6 was launched

In January, it was announced that the latest version of RayStation had been launched, making RayStation the only treatment planning system that can create plans for Accuray's TomoTherapy™treatment system as well as conventional linear accelerators. RayStation 6 also includes other significant new functionality, including a Monte Carlo Pencil Beam Scanning [PBS] model for dose computation, PBS planning with block aperture computation, simultaneous optimization of multiple beamsets, MRI-based planning and automatic reset.

In the second quarter, it was announced that all functionality in RayStation® 6 for Pencil Beam Scanning (PBS) proton therapy could now also be used for Mitsubishi Electric's PBS system.

RayStation was selected by several leading cancer clinics

In the first half of 2017, several of the world's largest and most respected cancer clinics selected RauStation as their treatment planning system, including, Johns Hopkins/Sibley Memorial Hospital, MedStar Georgetown University Hospital, Mayo Clinic Hospital, Kennestone Hospital (part of the WellStar Health System) and Sharp Memorial Hospital (part of Sharp HealthCare] in the US, Nottingham City Hospital in the UK, the Academic Medical Center (AMC) in the Netherlands, Salzburger Landeskliniken (SALK) in Austria, Zhuozhou in China and the Tata Memorial Centre in India. In addition, the Maryland Proton Treatment Center, in partnership with the University of Maryland, has expanded its RayStation installations.

New AI technology for automated treatment planning

In February, it was announced that University Health Network (UHN) in Canada had licensed a new artificial intelligence (AI) technology for automated radiation therapy treatment planning (AutoPlanning) with exclusive rights to RaySearch.

Johan Löf named Sweden's most successful entrepreneur

In February, RaySearch's CEO and founder, Johan Löf, was named Sweden's most successful entrepreneur in the Swedish final of the 2016 EY Entrepreneur of the Year program. The jury citation was: "Johan Löf has created a company that brings benefits to both individuals and society. Advanced products, combined with personal and commercial drive, distinguish his business. Continued expansion is on the agenda for this entrepreneur who improves quality of life for millions of people."

Long-term collaborative agreement for RayCare with MD Anderson

In March, it was announced that RaySearch had entered into a long-term collaborative agreement with the University of Texas MD Anderson Cancer Center in Houston, Texas for RayCare, the next-generation oncology information system (OIS) developed by RaySearch. Johan Löf says: "By combining MD Anderson's extensive clinical knowledge and resources with RaySearch's capacity for innovative development, this partnership has all the prerequisites for success."

Increased credit facility

In May 2017, the company's credit facility was increased from SEK 100 M to SEK 350 M. The credit facility runs until May 2020 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.

Long-term collaborative agreement for RayCare with the University of Wisconsin-Madison

In June, it was announced that RaySearch had signed a long-term collaborative agreement for RayCare with the University of Wisconsin-Madison. John Bayouth, Chief of Radiation Oncology Physics at the University of Wisconsin Department of Human Oncology, says: "RayCare has been designed to coordinate our various oncological disciplines and we are hoping to develop the full potential of our multifaceted clinical resources."

Continued sales success for RayStation's proton planning

In the first half of 2017, another eight proton therapy centers opted for RayStation, bringing the total number of proton therapy centers that have chosen RayStation to 35, representing more than half of all global proton-therapy centers.

THE COMPANY'S SHARE

At June 30, 2017, the total number of registered shares in RaySearch was 34,282,773, of which 8,654,975 were Class A and 25,627,798 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, 2017, the total number of votes in RaySearch was 112,177,548.

SHARE OWNERSHIP

At June 30, 2017, the total number of shareholders in RaySearch was 6,440 and, according to Euroclear, the largest shareholders were as follows:

Class A Share
Name shares Class B shares Total shares capital, % Votes.%
Johan Löf 6,243,084 618,393 6,861,477 20.0 56.2
Lannebo Funds 0 3,996,852 3,996,852 11.7 3.6
Swedbank Robur Funds 0 2.998.538 2.998.538 8.8 2.7
Second AP Fund 0 1,741,775 1,741,775 5.1 1.6
Montanaro funds 0 1,455,000 1,455,000 4.2 1.3
First AP Fund 0 1,409,118 1,409,118 4.1 1.3
Anders Brahme 1,350,161 0 1,350,161 3.9 12.0
Carl Filip Bergendal 1.061.577 144.920 1,206,497 3.5 9.6
State Street Bank & Trust 0 1.133.037 1.133,037 3.3 1.0
JPMorgan Chase (UK) 0 778,308 778,308 2.3 0.7
Total, 10 largest
shareholders 8.654.822 14.275.941 22.930.763 66.9 89.9
Others 153 11.351.857 11,352,010 33.1 10.1
Total 8.654.975 25.627.798 34.282.773 100.0 100.0

OTHER INFORMATION

2017 ANNUAL GENERAL MEETING

RaySearch's 2017 AGM was held on Tuesday, May 23, 2017. The AGM re-elected Carl Filip Bergendal, Johan Löf and Hans Wigzell to the Board, and elected Johanna Öberg as a 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 2016 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 at 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 2016 Annual Report. For more information about risks and risk management, see pages 7-9 and 31-32 of RaySearch's 2016 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.

ENVIRONMENT AND SUSTAINABILITY

RaySearch works actively to reduce its negative environmental impact and to become a sustainable enterprise. The company's products, comprising software to improve radiation therapy for cancer treatment, have a limited negative impact on the environment. The company's environmental impact is mainly related to the purchase of goods and services, energy use and transportation. RaySearch aims to contribute to sustainable development and therefore works actively to improve the company's environmental performance wherever this is financially viable. RaySearch has an established environmental policy, and promotes social responsibility and long-term sustainable development based on sound ethical, social and environmental principles.

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, positions and earnings, and describes the significant risks and uncertainties facing the Parent Company and the companies included in the Group.

Stockholm, August 24, 2017 The Board of Directors of RaySearch Laboratories AB (publ)

Carl Filip Bergendal Chairman of the Board Johan Löf President and Board member

Hans Wigzell Board member Johanna Öberg Board member

FOR FURTHER INFORMATION, PLEASE CONTACT:

Johan Löf, President and CEO Tel: +46 8 510 530 00
Peter Thysell, CFO Tel: +46 70 661 05 59

E-mail: [email protected] E-mail: [email protected]

The information contained in the 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 24, 2017 at 7:45 a.m. CET.

FINANCIAL CALENDAR

Interim report for the third quarter, 2017 Year-end report, 2017 Interim report for the first quarter, 2018

November 22, 2017 February 15, 2018 May 9, 2018

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME IN SUMMARY

AMOUNTS IN SEK 000S APR-JUN JAN-JUN JUL 2016- FULL-YEAR
2017 2016 2017 2016 JUN 2017 2016
Net sales 141,634 118,982 268,422 214,383 585,507 531,468
Cost of goods sold1) $-10,926$ $-5,654$ $-20,908$ $-10,907$ $-36,873$ $-26,872$
Gross profit 130,708 113,328 247,514 203,476 548,634 504,596
Other operating income 3,775 6,406 10,963 17,369
Selling expenses $-52,960$ $-39,888$ $-91,913$ $-71,390$ $-177,364$ $-156,841$
Administrative expenses $-15,758$ $-15,128$ $-31,382$ $-28,388$ $-69,285$ $-66,291$
Research and development expenditure $-26,770$ $-24,594$ $-51,283$ $-44,054$ $-100,436$ $-93,207$
Otheroperating expenses $-8,381$ $-12,631$ $-5,205$ $-13,493$ $-6,067$
Operating profit 26,839 37,493 60,305 60,845 199,019 199,559
Result from financial items $-418$ $-557$ $-1,259$ $-986$ $-1,747$ $-1,474$
Profit before tax 26,421 36,936 59,046 59,859 197,272 198,085
Tax $-6,329$ $-8,099$ $-12,680$ $-13,262$ $-46,095$ $-46,677$
Profit for the period 2) 20,092 28,837 46,366 46,597 151,177 151,408
Other comprehensive income
Items to be reclassified to profit or loss
Translation difference of foreign operations for the
period 1,318 $-1,393$ 1,696 $-906$ 435 $-2,167$
Items not to be reclassified to profit or loss
Comprehensive income for the period 2) 21,410 27,444 48,062 45,691 151,612 149,241
Earnings per share before and after dilution (SEK) 0.59 0.84 1.35 1.36 4.41 4.42

$^{11}$ Does not include amortization of capitalized development expenditure, which is included in research and development expenditure.
2) 100 percent attributable to Parent Company shareholders.

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY IN SUMMARY

AMOUNTS IN SEK 000S APR-JUN JAN-JUN FULL YEAR
2017 2016 2017 2016 2016
Opening balance 486,840 337.764 460,188 319,517 319,517
Profit for the period 20,092 28,837 46,366 46.597 151,408
Translation difference for the period 1,318 $-1,393$ 1,696 $-906$ $-2,167$
Dividend paid $-8.570$ $-8.570$ $-8,570$
Closing balance 508,250 356,638 508,250 356,638 460,188

CONSOLIDATED STATEMENT OF FINANCIAL POSITION IN SUMMARY

AMOUNTS IN SEK 000S JUN 30, 2017 JUN 30, 2016 DEC 31, 2016
ASSETS
Intangible fixed assets 274,234 217,127 243,219
Tangible fixed assets 38,178 38,198 35,667
Deferred tax assets 455 57 512
Other long-term receivables 14,619 2,267
Total fixed assets 327,486 255,382 281,665
Current receivables 359,716 266,164 347,869
Cash and cash equivalents 70,165 33,526 87,720
Total current assets 429,881 299,690 435,589
TOTAL ASSETS 757,367 555,072 717,254
EQUITY AND LIABILITIES
Equity 508,250 356,638 460,188
Deferred tax liabilities 77,424 56,192 70,601
Long-term liabilities 10,491 36,129 61,527
Accounts payable 17,274 20,467 11,943
Other current liabilities 143,928 85,646 112,995
TOTAL EQUITY AND LIABILITIES 757,367 555,072 717,254

CONSOLIDATED STATEMENT OF CASH FLOW IN SUMMARY

AMOUNTS IN SEK 000S APR-JUN JAN-JUN FULL-YEAR
2017 2016 2017 2016 2016
Profit before tax 26,421 36,936 59,046 59,859 198,085
Adjusted for
non-cash items 1) 7,950 22,334 19,043 34,347 75,238
Taxes paid $-3,719$ $-4,827$ $-7,885$ $-11,574$ $-19,218$
Cash flow from operating activities before changes in
working capital 30,652 54,443 70,204 82,632 254,105
Cash flow from changes in working capital $-5,012$ $-39,535$ $-5,177$ -45,861 $-133,257$
Cash flow from operating activities 25,640 14,908 65,027 36,771 120,848
Cash flow from investing activities $-37,111$ $-26,347$ $-68,513$ $-52,422$ $-106,949$
Cash flow from financing activities $-2,239$ $-9,591$ $-13,230$ $-10,604$ 12,291
Cash flow for the period 13,710 $-21,030$ $-16,716$ $-26,255$ 26,190
Cash and cash equivalents at the beginning of the period 84,432 54,644 87,720 59,705 59,705
Exchange-rate difference in cash and cash equivalents $-557$ -88 $-839$ 76 1,825
Cash and cash equivalents at the end of the period 70,165 33,526 70,165 33,526 87,720

$^{1}$ ] These amounts primarily include amortization of capitalized development expenditure.

PARENT COMPANY INCOME STATEMENT IN SUMMARY

AMOUNTS IN SEK 000S APR-JUN JAN-JUN FULL-YEAR
2017 2016 2017 2016 2016
Net sales 114,909 102,750 216,944 182,300 460,728
Cost of goods sold1) $-1,958$ $-2,628$ $-8,607$ $-5,227$ $-15,418$
Gross profit 112,951 100,122 208,337 177,073 445,310
Other operating income 3,775 6,406 17,369
Selling expenses $-36,597$ $-29,518$ $-60,302$ -49,276 $-106,745$
Administrative expenses $-15,971$ $-15,373$ $-31,720$ $-28.876$ $-67,178$
Research and development expenditure $-42,699$ $-35,481$ $-82,298$ $-66,067$ $-141,312$
Other operating expenses $-8,381$ $-12,631$ $-5,205$ $-6,067$
Operating profit 9,303 23,525 21,386 34,055 141,377
Result from financial items $-314$ $-414$ $-970$ $-692$ 2,012
Profit after financial items 8,989 23,111 20,416 33,363 143,389
Appropriations $-40,144$
Profit before tax 8,989 23,111 20,416 33,363 103,245
Tax $-2,612$ $-5,564$ $-5,387$ $-7,925$ $-25,817$
Profit for the period 6,377 17,547 15,029 25,438 77,428

$^{1)}$ Does not include amortization of capitalized development expenditure, which is included in research and development expenditure.

PARENT COMPANY STATEMENT OF COMPREHENSIVE INCOME

AMOUNTS IN SEK 000S APR-JUN JAN-JUN FULL YEAR
2017 2016 2017 2016 2016
Profit for the period 6.377 17.547 15.029 25.438 77.428
Other comprehensive income $\blacksquare$ $\overline{\phantom{a}}$
Comprehensive income for the period 6,377 17.547 15,029 25.438 77.428

PARENT COMPANY BALANCE SHEET IN SUMMARY

AMOUNTS IN SEK 000S JUN 30, 2017 JUN 30, 2016 DEC 31, 2016
ASSETS
Tangible fixed assets 25,040 24,300 21,316
Shares and participations 640 639 640
Deferred tax assets 455 57 512
Other long-term receivables 9,656 2,267
Total fixed assets 35,791 25,026 24,735
Current receivables 356,356 277,802 350,149
Cash and cash equivalents 54,220 23,945 66,984
Total current assets 410,576 301,747 417,133
TOTAL ASSETS 446,367 326,773 441,868
EQUITY AND LIABILITIES
Equity 253,190 186,171 238,161
Untaxed reserves 77,695 37,551 77,695
Deferred tax liabilities 163
Long-term liabilities 25,000 50,000
Accounts payable 15,991 22,502 16,249
Other current liabilities 99,491 55,386 59,763
TOTAL EQUITY AND LIABILITIES 446.367 326,773 441.868

NOTES, GROUP

NOTE 1 ACCOUNTING POLICES

The RauSearch Group applies International Financial Reporting Standards (IFRS), as adopted bu the EU. The Swedish Financial Reporting Board's recommendation, RFR 1 Supplementary Accounting Rules for Corporate Groups, has also been applied. 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. The accounting policies applied are consistent with those described in the 2016 Annual Report for RaySearch Laboratories AB (publ), which is available on www.rausearchlabs.com New or revised IFRS reporting requirements for 2017 have not impacted RaySearch during the period.

IFRS 15 is effective for fiscal years beginning on or after January 1, 2018. The standard will be applied by the Group and Parent Company as of January 1, 2018. An evaluation of the standard's impact on the financial statements is ongoing. This condensed interim report for the Group has been prepared in accordance with IAS 34 Interim Financial Reporting and the applicable provisions of the Swedish Annual Accounts Act.

NOTE 2 ESTIMATES

Preparation of the interim report requires that company management makes estimates affecting the carrying amounts of assets, liabilities, revenues and expenses. 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 3 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 4 RELATED-PARTY TRANSACTIONS

There were no transactions between RaySearch and related parties that materially affected the company's position and earnings during the period.

NOTE 5 CURRENT RECEIVABLES

AMOUNTS IN SEK 000S JUN 30, 2017 JUN 30, 2016 DEC 31, 2016
Accounts receivable 244.864 207.946 282.535
Prepaid expenses 16.622 19.660 14,167
Accrued income 91.485 31,590 47,576
Other current receivables 6.745 6.968 3,591
Total current receivables 359,716 266,164 347.869

NOTE 6 LONG-TERM RECEIVABLES

AMOUNTS IN SEK 000S JUN 30, 2017 JUN 30. 2016 DEC 31, 2016
Accrued income 14.619 2.267
Total current receivables 14,619 2.267

NOTE 7 CURRENT LIABILITIES

AMOUNTS IN SEK 000S JUN 30, 2017 JUN 30, 2016 DEC 31, 2016
Tax liabilities 8.997 508 11,148
Accounts payable 17.274 20.467 11,943
Accrued expenses and prepaid income 91,348 67,070 89,616
Bank borrowings 38,833 0 0
Other current liabilities 4,750 18,068 12,231
Total current receivables 161.202 106,113 124.938

NOTE 8 PLEDGED ASSETS IN THE GROUP AND PARENT COMPANY

AMOUNTS IN SEK 000S JUN 30, 2017 JUN 30, 2016 DEC 31, 2016
Chattel mortgages 100,000 50.000 100.000
Guarantees 8.996 4.000 17.700

GROUP QUARTERLY OVERVIEW

2017 2016 2015
AMOUNTS IN SEK 000s 02 01 04 03 02 01 04 03
Income statement
Net sales 141,634 126,788 191,355 125,730 118,982 95,401 131,957 100,570
Sales growth, % 19.0 32.9 45.0 25.0 53.8 8.7 22.4 40.5
Operating profit 26,839 33,466 100,249 38,465 37,493 23,352 44,302 20,085
Operating margin, % 18.9 26.4 52.4 30.6 31.5 24.5 33.6 20.0
Profit for the period 20,092 26,274 75,924 28,887 28,837 17,760 33,311 14,480
Net margin, % 14.2 20.7 39.7 23.0 24.2 18.6 25.2 14.4
Cash flow
Operating activities 25,640 39,387 73,866 10,211 14,908 21,863 41,224 13,093
Investing activities $-37,111$ $-31,402$ $-31,207$ $-23,320$ $-26,347$ $-26,075$ $-27,564$ $-18,579$
Cash flow before financing activities $-11,471$ 7,985 42,659 $-13,109$ $-11,439$ $-4,212$ 13,660 $-5,486$
Financing activities $-2,239$ $-10,991$ 13,940 8,955 $-9,591$ $-1,013$ $-1,234$ $-1,012$
Cash flow for the period $-13,710$ $-3,006$ 56,599 $-4,154$ $-21,030$ $-5,225$ 12,426 $-6,498$
Capital structure
Equity/assets ratio, % 67.1 66.2 64.2 65.8 64.3 66.5 65.9 62.3
Net debt $-20,841$ $-32,869$ $-26.193$ 30,420 16,018 $-4,784$ $-8,512$ 4,816
Debt/equity ratio $-0.0$ $-0.1$ $-0.1$ 0.1 0.0 0.0 0.0 0.0
Net debt/EBITDA $-0.1$ $-0.1$ $-0.1$ 0.1 0.1 0.0 $-0.1$ 0.0
Per share data, SEK
Earnings per share before dilution 0.59 0.77 2.21 0.84 0.83 0.52 0.97 0.42
Earnings per share after dilution 0.59 0.77 2.21 0.84 0.83 0.52 0.97 0.42
Equity per share 14.83 14.20 13.42 11.26 10.40 9.85 9.32 8.36
Share price at the end of the period 235.5 235.0 184.5 198.50 119.00 120.50 122.50 119.00
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 219 201 192 185 181 177 175 164

GROUP, ROLLING 12 MONTHS

AMOUNTS IN SEK 000s Jul 2016-
Jun 2017
Apr 2016-
Mar 2017
Jan 2016-
Dec 2016
Oct 2015-
Sep 2016
Jul 2015-
Jun 2016
Apr 2015-
Mar 2016
Jan 2015-
Dec 2015
Oct 2014
Sep 2015
Income statement
Net sales 585.507 562.855 531.468 472.070 446.909 405.268 397.600 373.423
Operating profit 199.019 209.673 199.559 143.612 125.232 85.625 95.344 103,809
Operating margin, % 34.0 37.3 37.5 30.4 28.0 21.1 24.0 27.8

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 measures Definition Reason for using the measure
Order intake excluding The value of all orders received and changes to Order intake is an indicator of future revenues and is thus
service agreements existing orders during the current period excluding the is a key figure for the management of RaySearch's
value of service agreements. operations.
Order intake for RayStation The value of orders received and changes to existing Order intake is an indicator of future revenues and is thus
excluding service agreements orders for RayStation during the current period, is a key figure for the management of RaySearch's main
excluding the value of service agreements. operational areas.
Order backlog for RayStation The value of orders for RayStation at the end of the The order backlog shows the value of orders already
period that the company has yet to deliver and booked by RaySearch that will be converted to revenues in
recognize as revenue. 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 tax Operating profit/loss provides an overall picture of the total
generation of earnings in operating activities
Operating margin Operating profit/loss expressed as a percentage of net Together with sales growth, the operating margin is a key
sales 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 the Illustrates the return generated on the owners' invested
period capital per share from a shareholder perspective
Rolling 12 months' sales, Sales, operating profit/loss or other results measured This measure is used to more clearly illustrate the trends
operating profit/loss or other over the last 12-month period for sales, operating profit/loss and other results, which is
results relevant because RaySearch's revenues are subject to
monthly variations
Working capital The Group's working capital is calculated as current This measure shows how much working capital is tied up in
operating receivables less current operating liabilities operations and can be shown in relation to net sales to
demonstrate the efficiency with which working capital has
been used
Return on equity Calculated as profit/loss for the period as a
percentage of average equity Average equity is
Illustrates the return generated on the owners' invested
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
equivalents
The measure shows the Group's total indebtedness
and interest-bearing current and long-term
receivables
Debt/equity ratio Net debt in relation to equity The measure shows financial risk and is used by
management
to monitor the Group's indebtedness
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, 2017 Jun 30, 2016 Dec 31, 2016
Working capital
Accounts receivable 244,864 207,946 282,535
Accrued income 91,485 31,590 47,576
Other current receivables 23,367 26,628 17,758
Accounts payable $-17.274$ $-20,467$ $-11,943$
Other current liabilities $-143,928$ $-85,646$ $-112,995$
Working capital 198,514 160,051 222,931
AMOUNTS IN SEK 000s Jun 30, 2017 Jun 30, 2016 Dec 31, 2016
Net debt
Current interest-bearing liabilities 38,833 13,415
Long-term interest-bearing liabilities 10,491 36,129 61,527
Cash and cash equivalents $-70,165$ $-33,526$ $-87,720$
Interest-bearing receivables
Net debt $-20,841$ 16,018 $-26,193$
AMOUNTS IN SEK 000s Jul 2016-
Jun 2017
Jul 2015-
Jun 2016
Full-year
2016
EBITDA
Operating profit 199,019 125,232 199,559
Amortization and depreciation 69,239 64,415 67,339
EBITDA 268,258 189,647 266,898

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 8 510 530 00 www.rausearchlabs.com Corporate Registration Number: 556322-6157

ABOUT RAYSEARCH

RaySearch Laboratories AB (publ) is a medical technology company that develops advanced software solutions for improved radiation therapy of cancer. The company develops and markets the RayStation treatment planning system to clinics all over the world and distributes the products through licensing agreements with leading medical technology companies. The company is also developing the next-generation oncology information system, RayCare, which comprises a new product area for RaySearch, and will be launched in 2017. RaySearch's software is currently used by over 2,600 clinics 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 is developed at RaySearch's head office in Stockholm, and distributed and supported by the company's global marketing organization.

STRATEGY

A radiation therapy clinic essentially needs two software platforms for its operations: an information system, and a treatment planning system. With RayStation and the planned launch of RayCare in 2017, RaySearch will further 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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