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HMS Networks

Interim / Quarterly Report Oct 28, 2015

2921_10-q_2015-10-28_def04c0a-2d36-413e-ae8b-8fe3065961d1.pdf

Interim / Quarterly Report

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hms networks

INTERIM REPORT 2015 JANUARY - SEPTEMBER

First nine months

  • ¡ Net sales for the first nine months increased with 22 % reaching SEK 527 m (433), corresponding to a 11 % increase in local currencies
  • ¡ Operating profit reached SEK 87 m (80), equal to a 17 % (18) operating margin
  • ¡ Order intake for the first nine months increased with SEK 76 m to 524 m (488) corresponding to a 7 % increase in local currencies
  • ¡ Cash flow from ongoing operations reached SEK 72 m (67)
  • ¡ Net result after tax amounted to SEK 57 m (54) and result per share amounted to SEK 5.01 (4.76)
  • ¡ Net sales for the last twelve months amounted to SEK 683 m (559) corresponding to a 13 % increase in local currencies
  • ¡ Operating result for the last twelve months amounted to SEK 105 m (93) corresponding to a 15 % (17) operating margin

Third quarter

  • ¡ Net sales for the third quarter reached SEK 180 m (152) corresponding to an 18 % increase
  • ¡ Operating result reached SEK 31 m (37)
  • ¡ Order intake during the third quarter was SEK 180 m (148)

Comment from the CEO

The positive development from the recent quarters continues and we can present another quarter with record sales – SEK 180 m. This means that we have had seven consequtive quarters with an unbroken sales increase.

A change in the product mix for the third quarter and a cost increase in our supply chain result in a somewhat weaker gross margin during the third quarter. Together with continuing intensive investments in product development and decreasing capitalization of development expenses, this results in a 17 % operating margin, which is lower than for the same period the previous year.

Our organic growth developed well during the first nine months, primarily driven by a good development of our Anybus products where both new product launches, and a solid, well-established customer base contributed to a good growth.

Central Europe and the Nordic region continues to develop well during the first nine months of the year. We can also see a positive trend in Italy where sales for the current year has developed very well. North America shows a relatively weak trend but the strong US currency raised reported sales. Sales in Asia, led by Japan and China developed well.

IXXAT INpact – the first product based on combined technology from both Anybus and IXXAT – was presented during the quarter. This is a network communication card for industrial PC applications, an area where IXXAT already provides a number of products for communication. This new product is developed using the HMS NP40 chip technology and opens up new application areas for our IXXAT products.

We continue to notice a substantial interest from IT companies intending to use HMS technology to bridge information from industrial machines to IT systems on the enterprise level, an expanding market in the area of Industrial Internet of Things (IIoT).

We assume a cautious approach to the market development and we consider the conditions for a long-term growth as positive.

Our focus remains to grow our three product brands Anybus, Netbiter and IXXAT. We continue to balance our long-term growth strategy with a restrictive approach to expenses and new resources. In the long term, we consider the market for industrial data communication and remote monitoring to be interesting growth areas and we continue to focus on our motto "Connecting devices".

"IXXAT INpact – the first product based on combined technology from both Anybus and IXXAT – was presented during the quarter. This opens up new application areas for our IXXAT products."

Staffan Dahlström, CEO, HMS Networks AB

Q3 Q2 Q1 Q4 Q3 Q2 Q1 Q4
Quarterly data 2015 2015 2015 2014 2014 2014 2014 2013
Net sales (SEK m) 180 177 170 156 152 141 139 126
Order intake (SEK m) 180 170 174 162 148 153 148 132
Operating profit (SEK m) 31 24 32 18 37 21 22 13
Gross margin (%) 59.9 62.2 62.4 62.0 63.0 61.9 62.1 63.7
Operating margin (%) 17.3 13.7 18.7 11.5 24.4 14.8 15.5 10.7
Return on capital (%) 17.9 13.7 20.4 8.8 26.0 14.3 14.9 10.3
Earnings per share (SEK) 1.75 1.32 1.95 0.81 2.28 1.22 1.27 0.84
Equity per share (SEK) 40.28 38.18 39.18 37.43 36.19 33.95 34.75 33.44
Cash flow for operating activities per share (SEK) 3.13 2.52 0.72 2.32 2.56 2.57 0.81 2.18

Net sales

Net sales for the last twelve months amounted to SEK 683 m (559) corresponding to a 22 % increase. In total the devaluation of the Swedish currency in relation to the major HMS currencies had a SEK 54 m positive impact on net sales compared to the previous twelve month period. The order intake for the last four quarters amounted to SEK 687 m (580).

Net sales for the first nine months amounted to SEK 527 m (433) corresponding to a 22 % increase. Adjusted for a SEK 44 m positive fluctuation in currencies the increase was 11 %. Order intake for the first nine months was SEK 524 m (448).

Net sales for the third quarter 2015 totalled to SEK 180 m (152), corresponding to a 18 % increase compared to the same quarter the previous year. Adjusted for a SEK 12 m positive currency effect the volume increase was 10 % in local currencies. Order intake increased with SEK 32 m to SEK 180 m (148), of which SEK 175 m will be delivered during the upcoming twelve months. In local currencies order intake during the third quarter increased with 14 %.

Operating profit

Operating profit totalled to SEK 105 m (93) for the last four quarters, equivalent to an operating margin of 15 % (17). Currency effects had a SEK 23 m positive impact on the operating result compared to the previous year.

Operating profit for the first nine months amounted to SEK 87 m (80), corresponding to an 17 % (18) operating margin. Currency fluctuations compared to the same period the previous year had a SEK 20 m positive impact.

The operating profit for the third quarter 2015 totalled to SEK 31 m (37), corresponding to a 17 % (24) operating margin. On Group level changes in exchange rates had a SEK 6 m positive impact compared to the same period the previous year.

Equity

The Group's equity amounted to SEK 455 m (409). The total number of shares at the end of the year was 11,322,400. The Group's equity/assets ratio amounted to 54 % (50).

The graph shows turnover per quarter on the bars referring to the scale on the left axis. The line shows turnover for the latest 12 month period referring to the scale on the axis to the right.

The graph shows operating result per quarter in the bars referring to the scale on the left axis. The line shows operating result for the last 12 month period referring to the scale on the axis to the right.

Tax

The tax charge for the first half-year was SEK 19 m (16). The tax charge for the current period has been calculated on the basis of the tax situation applying to the Group at present and the profit development of the reporting entities belonging to the Group.

Change in Group Equity
(SEK 000s) Sep 30 2015 Sep 30 2014 Dec 31 2014
Balance at 1 January 422,599 377,557 377,557
Total comprehensive income for the period 59,165 55,635 69,209
Share related-payment 1,329 894 1,238
Dividends -28,229 -25,406 -25,405
Closing balance 454,864 408,680 422,599

Currency effects

Assets and liabilities in foreign currencies are revaluated at closing date. Currency hedging contracts are revaluated at the date of closing and are also affecting the result on the date of expiration. Changes in book value due to revaluation of operating balance sheet items and currency hedging contracts are disclosed as other operating income and other operating expenses. Changes in book value related to assets in foreign currencies i.e. liquid funds, are disclosed as financial income and expenses. Net sales and expenses are affected by changes in exchange rates. This will have an impact on income and costs.

Net sales for the first nine months consist of 61 % in EURO, 25 % in USD, 7 % in Japanese Yen and 7 % in SEK and other currencies. Cost of goods sold consists of 72 % in EURO, 22 % in USD and 1 % in Japanese Yen. Operating expenses consists of 38 % in EURO, 11 % in USD, 4 % in Japanese Yen and 47 % of SEK and other currencies.

The Group applies a policy for currency hedging described in the annual report.

Cash flow, investments and financial position

Cash flow from operating activities in the first nine months 2015 amounted to SEK 72 m (67).

The investments in tangible assets for the nine month period totalled SEK 4 m (2). Investments in intangible assets for the period totalled SEK 12 m (22) and comprise internal development costs. Capitalized expenses is to the majority related to the development of new technology platforms. As several new technology platforms recently were completed a comparably smaller part of the Groups development expenses was capitalized during the period. Depreciation on capitalized development costs amounted to SEK 13 m (10) during the period.

The acquisition of IXXAT in February 2013 has generated a SEK 255 m overvalue before tax for the group of which SEK 144 m is allocated to technology platforms, customers and brand name included in the acquisition. During the first nine months 2015 depreciation on purchase price allocated to assets acquired was reflected with SEK 5 m (5) in the income statement.

To balance the Group´s currency exposure a 32 m€ loan was used to finance the acquisition made in the first quarter 2013. At the end of the period the loan amounted to 22 m€.

At the end of the period the cash equivalents totalled SEK 19 m (24) and unutilized credit facilities SEK 30 m. The Group's net debt amounted to SEK 194 m (233). The group's long term debt is amortized with SEK 36 m annually. During the first nine months 2015 SEK 28 m (27) was amortized. During the second quarter HMS distributed dividend payments to its shareholder equal to SEK 2.50 per share (2.25), in total SEK 28 m.

Important events

  • ¡ HMS Netbiter EC 300-series is certified for use in the Schneider Electric Collaborative Automation Partner Program
  • ¡ The industrial PC manufacturer AAEON chooses IXXAT INpact Real-Time Ethernet PC-Interface for a strategic cooperation
  • ¡ IXXAT safety products receives a global certification from the German TÜV institute
  • ¡ The HMS Annual General Meeting was held on Tuesday April 28, 2015
  • ¡ HMS starts collaboration with Xilinx to deliver industrial networking solutions
  • ¡ HMS Receives a SEK 14 m order for Ethernet POWERLINK technology used in electrical drive systems

Outlook

The HMS Group long term growth is supported by a continued inflow of design-wins, a broader product offering within the Gateway product family and Remote Management, supplementary technology platforms from IXXAT, a stronger customer focus and an expansion of the HMS sales channels according to the existing strategy.

At present the global market for HMS products is viewed as irregular with cautiously positive undertones. The effect on the market for HMS product offer and currency effects are difficult to predict but HMS overall goals are unchanged: A long term average growth of 20 % per year and an operating margin above 20 %.

The HMS Networks AB share

HMS Networks AB (publ) is listed on the Nasdaq OMX Stockholm Mid Cap list, in the Information Technology sector. The total number of shares amounted to 11,322,400 of which 31,000 shares are held by the company.

Share Savings Program

The Company has launched three share saving programs. Based on a decision by the Annual General Meeting permanent employees are offered to save in HMS shares in an annual share saving program. Between 47 % and 60 % of the employees opted to participate in the programs. If certain criteria's are met the Company is committed to give the participant a maximum of two HMS shares for every share saved by the employee. As of June 30, 2015 the total number of shares saved amounted to approximately 50,000.

The parent company

The Parent Company's operations are primarily focused on Groupwide management and financing. Apart from the Group's CEO, the Parent Company has no employees. The operating profit for the first nine months 2015 amounted to SEK 0 m (0). Cash and cash equivalents amounted to SEK 0.3 m (0.2) and borrowing amounted to SEK 0 m (0).

Energy

Life-Science

Short about the company

Strategies

GROWTH STRATEGY – HMS's main focus is on organic growth. Expansion on existing markets will be through improved and ex tended product ranges, new technology, high level of service and new sales channels. A certain degree of growth can be through the selective acquisition of businesses that will be a valuable complement to the company's organic growth strategy.

DEVELOPMENT STRATEGY – The Company's core expertise is made up of an extensive understanding of industrial network com munication. Based on this competence in combination with an ex tensive network of customers, suppliers and external partners the existing and new product offers and solutions are developed for the best possible customer benefits.

PRODUCT STRATEGY — HMS markets four product lines, which to a certain degree are based on a common technical platform:

  • ¡ Anybus Embedded Embedded network interface cards
  • ¡ Anybus Gateways Communication translators between different networks and for wireless communication
  • ¡ IXXAT Communication platforms for industrial machines and equipment
  • ¡ Netbiter Remote Management Remote monitoring and controlling of industrial devices

PRODUKTION STRATEGY – HMS maintains an in-house lowvolume production of Anybus products in Halmstad. Volume production takes place in close partnership with subcontractors in Europe and Asia in order to achieve flexible costs and to make use of economies of scale.

MARKETING STRATEGY – The Anybus network interface cards are marketed and sold to players in industrial and infrastructure automation and Anybus Gateways to system integrators, machine manufacturers and end-users in industrial and infrastructure auto mation. IXXAT communication platforms are marketed and sold to machine builders of industrial applications, medical equipment and the automotive industry. Netbiter products are marketed and sold to a wide range of customers, from device manufacturers to owners of installations in need of remote management.

SALES STRATEGY – Sales take place via the company's sales offices on defined key markets in 10 countries. Sales on the company's other markets, in some 50 countries, takes place via agents/ distributors.

Business model

HMS has designed its business models to fit each market and prod uct line. For the Embedded market, most business is via framework agreements (i.e. design-wins). The sales cycle is relatively long and the design phase is performed in close cooperation with the cus tomer. After that, there is steady revenue over a long period of time. For Gateways and Remote Management, the business model is more traditional, with a short business cycle and manufacturing based on customer orders. IXXAT uses a mix of the above mentioned business models.

Manufacturing

Accounting policies

This report has been prepared in accordance with International Financial Reporting Standards (IFRS) and IAS 34, for Interim Reporting. Amendments to existing standards, new interpretations and new standards that came into effect as of January 1, 2015 did not affect the Groups reporting as of September 30, 2015.

HMS continues to apply the same accounting principles and valuation methods as those described in the most recent Annual Report. The parent company report is prepared in accordance with RFR 2, accounting for legal entities, and the Swedish Annual Accounts Act and accounting principles and the valuation methods as those described in the most recent Annual Report.

Risk management

The HMS Group is exposed to business and financial risks through its operations. These risks have been described at length in the Company's annual report 2014. In addition to the risks described in these documents, no additional significant risks have been identified.

Nomination committee

In accordance with principles adopted at HMS 2015 annual general meeting, the following persons have been assigned to be a part of the Nomination Committee: Jan Svensson, Investment AB Latour, representing 27 % of the shares, Staffan Dahlström representing 14 % of the shares, Evert Carlsson, Swedbank Robur Fonder AB representing 10 % of the shares and Urban Jansson, Chairman of the Board. The Nomination Committee has appointed Jan Svensson as its Chairman.

Shareholders who wish to present proposals to HMS's Nomination Committee may do so by e-mail to: [email protected] or in writing to: HMS Networks AB, Investors Relations, Att: Nomination Committee, Box 4126, SE 300 04 Halmstad, Sweden no later than February 1, 2016.

Reporting occasions

  • ¡ Year-end Report 2015 will be published on February 5, 2016
  • ¡ First quarter report 2016 will be presented on April 26, 2016
  • ¡ Annual General Meeting will be held on April 28, 2016
  • ¡ Half year report 2016 will be published on July 19, 2016

Halmstad, October 28, 2015

Staffan Dahlström Chief Executive Officer

Further information can be obtained from: CEO Staffan Dahlström, telephone +46 (0) 35-17 29 01 or CFO Gunnar Högberg, telephone +46 (0) 35-17 29 95

This information is such that HMS Networks AB (publ) is required to disclose in accordance with the Swedish Financial Instruments Trading Act and/or the Swedish Securities Market Act. The information was submitted for publication at 07.50 CET on October 28, 2015.

Report of Review of Interim Financial Information

Introduction

We have reviewed the condensed interim financial information (interim report) of HMS Networks AB (publ) as of 30 September 2015 and the nine-month period then ended. The board of directors and the CEO are responsible for the preparation and presentation of the interim financial information in accordance with IAS 34 and the Swedish Annual Accounts Act. Our responsibility is to express a conclusion on this interim report based on our review.

Scope of Review

We conducted our review in accordance with the International Standard on Review Engagements ISRE 2410, Review of Interim Report Performed by the Independent Auditor of the Entity. A review consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with International Standards on Auditing, ISA, and other generally accepted auditing standards in Sweden. The procedures performed in a review do not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

Conclusion

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

Halmstad, 28 October 2015 Öhrlings PricewaterhouseCoopers AB

Fredrik Göransson Authorized Public Accountant

Financial accounts

Q3
2015
Q3
2014
Q1-Q3
2015
Q1-Q3
2014
Q1-Q4
2014
1410-1509
12 months
Net increase in revenue (%) 18.1 8.8 21.6 15.3 17.6 22.2
Gross margin (%) 59.9 63.0 61.5 62.4 62.3 61.6
Operating margin EBIT (%) 17.3 24.4 16.5 18.4 16.6 15.4
EBITDA (SEK t) 39,899 44,101 112,585 100,169 125,955 138,371
EBITDA (%) 22.2 29.0 21.4 23.1 21.4 20.3
Return on capital empolyed (%) 4.7 5.6 13.0 12.2 15.0 15.8
Return on total equity (%) 17.9 26.0 17.2 18.2 15.8 15.3
Working capital in relation to sales (%)* 7.0 8.0 7.0 8.0 6.1 7.0
Capital turnover rate 0.86 0.75 0.84 0.72 0.74 0.82
Debt/equity ratio 0.43 0.57 0.43 0.57 0.54 0.43
Equity/assets ratio (%) 54.1 49.9 54.1 49.9 50.8 54.1
Capital expenditure in property, plant and equipm (SEK 000s) 884 680 4,027 2,170 6,037 7,894
Capital expenditure in intagible fixed assets (SEK 000s) 3,981 7,994 12,396 23,869 31,773 20,301
Depreciation of property, plant and equipment (SEK 000s) -2,017 -1,826 -6,070 -5,508 -7,453 -8,015
Amortisation of intangible fixed assetes (SEK 000s) -6,799 -5,124 -19,383 -15,057 -20,920 -25,246
Number of employees (average) 359 351 359 352 352 357
Revenue per employees (SEK m)* 1.9 1.6 1.9 1.6 1.7 1.9
Equity per share, SEK 40.28 36.19 38.86 24.82 35.43 28.24
Cash flow from operations per share, SEK 3.13 2.56 6.37 5.94 8.26 8.69
Total number of share, average, thousands 11,322 11,322 11,322 11,322 11,322 11,322
Holding of own shares, average, thousands 31 31 31 31 31 31
Total outstanding shares, average, thousands 11,291 11,291 11,291 11,291 11,291 11,291

* The key ratio has been translated into 12 months rolling value when applicable.

Income statements

(SEK 000s) Q3
2015
Q3
2014
Q1-Q3
2015
Q1-Q3
2014
Q1-Q4
2014
1410-1509
12 months
Revenue 179,835 152,316 526,602 432,894 589,212 682,919
Cost of goods and services sold -72,094 -56,325 -202,837 -162,915 -222,366 -262,288
Gross profit 107,742 95,991 323,765 269,979 366,846 420,632
Sales and marketing costs -38,054 -32,053 -115,975 -96,671 -138,766 -158,069
Administrative expenses -14,141 -11,360 -45,102 -38,957 -53,750 -59,894
Research and development costs -26,141 -17,784 -77,258 -61,291 -85,052 -101,019
Other operating income 2,892 2,792 8,321 6,981 9,809 11,149
Other costs -1,215 -436 -6,607 -436 -1,506 -7,677
Operating profit 31,083 37,150 87,144 79,605 97,582 105,121
Financial income 1 0 1 0 37 38
Financial costs -4,725 -3,686 -11,497 -9,558 -11,809 -13,748
Profit before tax 26,359 33,465 75,648 70,047 85,811 91,412
Tax -6,590 -7,687 -18,912 -16,111 -22,713 -25,514
Profit for the period 19,769 25,778 56,736 53,936 63,098 65,899
Basic earnings per share, SEK 1.75 2.28 5.01 4.77 5.59 6.26

Statements of comprehensive income

(SEK 000s) Q3
2015
Q3
2014
Q1-Q3
2015
Q1-Q3
2014
Q1-Q4
2014
1410-1509
12 months
Profit for the period 19,769 25,778 56,736 53,936 63,098 65,899
Other comprehensive income
Items that may be reclassified subsequently to
income statement
Cash flow hedges -237 -836 1,319 -1,790 -2,720 389
Translation differences 6,685 -856 -2,469 7,181 18,395 8,745
Hedging of net investments -3,686 965 4,960 -5,238 -13,029 -2,831
Income tax relating to components of other
comprehensive income
863 -28 -1,381 1,546 3,465 538
Other comprehensive income for the period, net of tax 3,625 -755 2,429 1,699 6,111 6,841
Total comprehensive income for the period 23,394 25,023 59,165 55,635 69,209 72,740

Balance sheets

(SEK 000s) Sep 30 2015 Sep 30 2014 Dec 31 2014
ASSETS
Goodwill 398,959 394,972 400,752
Other intangible assets 248,492 249,940 257,078
Property, plant and equipment 16,399 16,420 18,520
Deferred tax assets 424 805 1,328
Other long term receivables 1,739 0 1,498
Total fixed assets 666,013 662,137 679,176
Inventories 58,601 46,092 53,953
Trade and other receivables 81,258 66,937 69,494
Other current receivables 15,980 19,158 12,089
Cash and cash equivalents 19,136 23,921 17,629
Total current assets 174,975 156,108 153,165
TOTAL ASSETS 840,988 818,245 832,341
EQUITY AND LIABILITIES
Equity 454,864 408,680 422,599
Liabilities
Non-current liabilities 172,654 202,279 204,891
Deffered income tax liabilities 67,711 65,944 65,115
Total non-current liabilities 240,365 268,223 270,006
Interest-bearing current liabilities 40,082 54,185 40,497
Trade payables 45,715 37,991 40,695
Other current liabilities 59,962 49,166 58,544
Total current liabilities 145,759 141,342 139,736
TOTAL EQUITY AND LIABILITIES 840,988 818,245 832,341

Cash flow statements

(SEK 000s) Q3
2015
Q3
2014
Q1-Q3
2015
Q1-Q3
2014
Q1-Q4
2014
1410-1509
12 months
Cash flow from operating activities before changes in
working capital
31,415 34,902 81,381 99,442 99,442 105,134
Cash flow from changes in working capital 4,112 -6,008 -9,264 -8,673 -6,187 -6,778
Cash flow from operating activities 35,527 28,894 72,117 67,016 93,255 98,356
Cash flow from investing activities -4,313 -6,781 -16,116 -24,146 -37,982 -29,952
Cash flow from financing activities -29,022 -20,875 -54,938 -34,767 -54,808 -74,979
Cash flow for the period 2,192 1,238 1,063 8,103 465 -6,575
Cash and cash equivalents at beginning of the period 16,594 22,683 17,629 15,818 15,818 23,921
Translation differences in cash and cash equivalents 350 0 444 0 1,346 1,790
Cash and cash equivalents at end of period 19,136 23,921 19,136 23,921 17,629 19,136

Quarterly data

Revenue per region
(SEK 000s)
Q3
2015
Q2
2015
Q1
2015
Q4
2014
Q3
2014
Q2
2014
Q1
2014
Q4
2013
Q3
2013
Q2
2013
Q1
2013
Q4
2012
EMEA 109,576 104,637 104,580 99,014 97,567 90,601 91,628 78,378 89,455 82,481 69,182 52,971
Americas 38,898 37,248 39,999 33,123 30,157 27,519 27,291 26,359 30,592 26,439 22,480 19,686
Asia 31,362 34,629 25,672 24,181 24,592 23,330 20,207 21,021 19,920 19,285 15,553 14,608
Income statement
(SEK 000s)
Q3
2015
Q2
2015
Q1
2015
Q4
2014
Q3
2014
Q2
2014
Q1
2014
Q4
2013
Q3
2013
Q2
2013
Q1
2013
Q4
2012
Revenue 179,835 176,515 170,251 156,318 152,316 141,451 139,127 125,758 139,967 128,205 107,215 87,265
Gross profit 107,742 109,854 106,168 96,867 95,991 87,618 86,369 80,056 88,704 79,709 65,446 50,269
Gross margin 59.9% 62.2% 62.4% 62.0% 63.0% 61.9% 62.1% 63.7% 63.4% 62.2% 61.0% 57.6%
Operating profit 31,083 24,178 31,884 17,977 37,150 20,928 21,527 13,443 32,226 27,260 13,745 6,248
Operating margin 17.3% 13.7% 18.7% 11.5% 24.4% 14.8% 15.5% 10.7% 23.0% 21.3% 12.8% 7.2%
Profit before tax 26,359 19,883 29,406 15,764 33,465 17,971 18,611 12,397 30,479 26,919 11,699 7,001

Sales

Sales by geographical area for the first nine months 2015 are presented in the graph to the right.

Embedded products reached 53 % (53) of the Group's total sales, IXXAT products 18 % (19), Gateway products 21 % (20) and Remote Management amounted to 3 % (3).

All product groups are based on a common technology platform and are marketed and sold in the common sales channels. Therefore, no complete segment reporting is disclosed.

Parent company income statements

(SEK 000s) Q3
2015
Q3
2014
Q1-Q3
2015
Q1-Q3
2014
Q1-Q4
2014
1410-1509
12 months
Revenue 2,499 1,771 7,901 6,027 8,835 10,709
Gross profit 2,499 1,771 7,901 6,027 8,835 10,709
Administrative expenses -2,499 -1,771 -7,901 -6,026 -8,834 -10,709
Operating profit 0 0 0 1 1 0
Interest expense and similar income 0 0 0 -1 -1 0
Profit before tax 0 0 0 0 0 0
Tax 0 0 0 -2 -48 -47
Profit of the period 0 0 0 -2 -48 -47

Parenty company balance sheets

(SEK 000s) Sep 30 2015 Sep 30 2014 Dec 31 2014
ASSETS
Financial fixed assets 244,039 244,039 244,039
Total financial fixed assets 244,039 244,039 244,039
Other receivables 494 428 454
Cash and cash equivalents 322 243 192
Total current assets 816 670 646
TOTAL ASSETS 244,855 244,709 244,685
EQUITY AND LIABILITIES
Equity 90,249 118,524 118,477
Untaxed reserves 8 8 8
Liabilities
Trade payables 130 58 427
Liabilities to Group companies 151,865 124,153 122,888
Other current liabilities 2,603 1,966 2,885
Total current liabilities 154,598 126,177 126,200
TOTAL EQUITY AND LIABILITIES 244,855 244,709 244,685

Definitions

CAPITAL EMPLOYED

Total assets less non interest bearing current liabilities and provisions, as well as total deferred tax liabilities.

CAPITAL TURNOVER RATE

Operating income in relation to total assets.

EBIT

Operating income according to income statement excluding items affecting comparability.

EBITDA

Earnings before interest, taxes, depreciation and amortization.

EARNINGS PER SHARE

Share of the profit after tax attributable to the parent company's shareholders in relation to the average number of outstanding shares.

EARNINGS PER SHARE AFTER DILUTION

Share of the profit after tax attributable to the parent company's shareholders in relation to the average number of outstanding shares with addition for the average number of shares that are added when converting the outstanding number of convertible securities and options.

EQUITY/ASSETS RATIO

Shareholders' equity in relation to total assets.

NET DEBT

Long-term and current financial liabilities less financial assets.

NET DEBT/EQUITY RATIO

Net debt in relation to shareholders' equity.

NUMBER OF OUTSTANDING SHARES

Number of registered shares less shares bought back, which are held by the company.

OPERATING MARGIN

Operating income in relation to net sales.

RETURN ON CAPITAL EMPLOYED

Share of the profit after financial income in relation to the average capital employed.

RETURN ON SHAREHOLDERS' EQUITY

Share of profit after tax attributable to the parent company's shareholders in relation to the average shareholders' equity.

TOTAL EQUITY PER SHARE

Total equity attributable to the parent company's shareholders in relation to total outstanding shares by the end of the period.

WORKING CAPITAL

Current assets less cash equivalents and current liabilities.

HMS Industrial Networks is the leading independent supplier of products for industrial communication including remote management. HMS develops and manufactures solutions for connecting automation devices and systems to industrial networks under the Netbiter, Anybus and IXXAT brands.

Development and manufacturing take place at the headquarters in Halmstad, Sweden and in Weingarten, Germany. Local sales and support are handled by branch offices in China, Denmark, France, Germany, India, Italy, Japan, UK, and USA. HMS employs over 350 people and reported sales of 589 million SEK in 2014. HMS is listed on the NASDAQ OMX in Stockholm, category Mid Cap, Information Technology.

Our vision

"In a world where all devices are intelligent and networked… HMS is the leader in making industrial devices and systems communicate – for a more productive and sustainable world.".

Our mission

"We drive innovation in collaboration with partners and customers creating leading technologies, products and solutions bringing value to real-world challenges".

HMS Networks AB (publ) Org.Nr. 556661-8954 Box 4126 | 300 04 Halmstad | Sweden Tel: +46 35 172 900 Fax: +46 35 172 909 http://investors.hms.se

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