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RaySearch Laboratories

Quarterly Report May 16, 2014

3101_10-q_2014-05-16_02d46734-0a14-42ba-b5d8-1100775ed42d.pdf

Quarterly Report

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RAYSEARCH LABORATORIES AB (PUBL) INTERIM REPORT JANUARY 1 – MARCH 31, 2014

JANUARY 1 – MARCH 31, 2014

  • Net sales for the period amounted to SEK 54.0 M (47.9)
  • Profit after tax totaled SEK 5.9 M (5.2) and earnings per share were SEK 0.17 (0.15)
  • Operating profit amounted to SEK 6.2 M (8.1)
  • Cash flow was a negative SEK 3.4 M (pos: 0.6)
  • License order intake amounted to SEK 54.8 M (34.4)
  • Of the license order intake, the contribution from RayStation® was SEK 34.7 M (7.4)
  • RayStation® order backlog amounted to SEK 61.2 M out of which SEK 40.3 M can be converted in 2014
  • First order for RayStation® from the UK
  • Distribution agreement signed for Australia and New Zealand

AFTER THE END OF THE PERIOD

  • Settlement agreement signed regarding patent dispute with Prowess
  • Sales and service company started in Germany

"The order intake for RayStation® rose significantly to SEK 35 M, compared with SEK 7 M in the corresponding period 2013. For example we received several orders from the US, China and South Korea as well as our first order from the UK. More than 110 clinics in 18 countries have now purchased RayStation®," says Johan Löf, CEO of RaySearch.

"Overall, revenues rose 13 percent to SEK 54 M, which is the highest first quarter sales figure ever recorded for RaySearch. We passed an important milestone when RayStation®, for the second quarter in a row, generated more than half of our revenues," Johan Löf concludes.

SUMMARY OF FINANCIAL RESULTS

AMOUNTS IN SEK 000S JAN–MAR
2014 2013 FULL-YEAR
2013
Net sales 53,977 47,900 204,470
Operating profit/loss 6,226 8,110 -25,721
Operating margin, % 11.5 16.9 -12.6
Profit/loss for the period 5,934 5,174 -20,841
Earnings/loss per share, SEK 0.17 0.15 -0.61
Share price at the end of the period, SEK 30.80 31.10 27.40

The information in the interim report is such that RaySearch is required to disclose publicly in accordance with the Swedish Securities and Clearing Operations Act and/or the Swedish Financial Instruments Trading Act. This information was submitted for publication on May 16, 2014 at 7:45 a.m.

CEO COMMENTS

WIDESPREAD INTEREST IN RAYSTATION®

Throughout 2013, we noted growing interest in our treatment planning system RayStation® and this positive trend continued during the first quarter of 2014. We recently returned from the annual European ESTRO radiation therapy trade show, which was held in Vienna this year. The meeting was highly successful and we performed more than one hundred product demonstrations for potential customers and attracted close to three hundred listeners to our lunch symposium, where our customers spoke about their experiences of RayStation®. We also secured many important orders during the quarter and the order intake for RayStation® rose significantly to SEK 34.7 M (7.4). For example we received several orders from the US, China and South Korea as well as our first order from the UK. More than 110 clinics in 18 countries have now purchased RayStation®.

We are continuing to build our sales organization and in April, we opened a subsidiary in Germany. We also signed a new distribution agreement with the Australian distributor AlphaXRT, which will handle marketing, sales and service of RayStation® in Australia and New Zealand from April 1. Our local distributor in Japan, Hitachi Medical Systems, also took over responsibility for marketing, sales and service of RayStation® from April 1, so it will be very exciting to see how sales develop in these markets.

We also expanded our management team to better reflect our transition to direct sales. The new members are Lars Jordeby, who is newly recruited and responsible for sales in Asia and the Middle East, and Niclas Borglund, Director of Service.

INCREASED SALES DUE TO RAYSTATION®

We made more installations of RayStation® during the first quarter than in the year-earlier period, which led to significantly increased revenues from RayStation®. This was offset by a decline in partner sales during the quarter, due to Philips and Nucletron reporting lower sales than in the first quarter of 2013. Revenues from IBA Dosimetry rose and revenues from Varian remained unchanged. We passed an important milestone when RayStation®, for the second quarter in a row, generated more than half of our revenues.

Overall, revenues rose 12.7 percent to SEK 54.0 M (47.9), which is the highest first quarter sales figure ever recorded for RaySearch. Operating profit fell slightly to SEK 6.2 M (8.1). The decline was mainly due to costs for the build-up of sales, marketing, and service infrastructure for RayStation®.

PATENT PROCESS CONCLUDED

In May 2011 we were sued by the US company Prowess, which claimed that we infringe on a US patent that they license. RaySearch believed that there was no infringement and, in addition, that the patent should be invalidated since there was prior art in numerous older publications describing the same methods. However, the cost of running this case all the way to trial and through a potential appeal process would have been very high. Therefore we entered into a settlement agreement with Prowess. Under this agreement RaySearch will pay Prowess a fixed amount spread out over three years and Prowess drops the lawsuit. We can now put this behind us once and for all and focus fully on RaySearch's continued growth. The total cost for the settlement amounted to SEK 34.8 M and was charged to 2013. This resulted in a full-year loss for 2013 for the first time ever in our history. I would however like to stress that RaySearch's underlying business is doing well. Excluding costs for legal fees and the settlement we made an operating profit of SEK 31.6 M in 2013.

CONTINUED FOCUS ON RAYSTATION®

We are continuing to develop a global sales, marketing and support organization for RayStation®. However, we are proceeding cautiously and will build the infrastructure step by step with the goal of a positive profit contribution from the direct sales effort also in the short-term but since there are major fluctuations in deliveries, earnings fluctuate from quarter to quarter. This was very evident in 2013, when the fourth quarter was by far the strongest.

We released version 4.0 of RayStation® in July 2013 and the next new version, RayStation® 4.5, will be released this summer. We will continue to collaborate with our partners parallel to these activities, even if the forms of our collaborations may be modified. The partnership with TomoTherapy was terminated, but we recently delivered our first development project with our new partner, Brainlab. We are also working on other development projects with existing partners. Although we are investing considerable resources in RayStation®, the partner model is and will remain a key component of our operations.

The year has started well and RayStation® is evolving at a fast pace. Interest in the system is growing constantly with more and more business discussions all over the world. It is difficult to predict how fast this interest will translate into orders and deliveries, but with new partnerships and a growing sales organization in new and existing markets, I am looking forward to the rest of 2014 with confidence.

Stockholm May 16, 2014

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

SIGNIFICANT EVENTS

EVENTS DURING THE PERIOD JANUARY 1 – MARCH 31, 2014

First RayStation® order in the United Kingdom

In January 2014 it was announced that RaySearch had been awarded a contract to supply RayStation® to Tayside Cancer Centre, Ninewells Hospital & Medical School in Dundee, UK. Ninewells will be the first clinical installation of RayStation® in the United Kingdom.

Distribution agreement signed for Australia and New Zealand

In March, RaySearch signed an exclusive distribution agreement with AlphaXRT (formerly CMS Alphatech), based in Sydney, Australia, and Auckland, New Zealand. The agreement entails that AlphaXRT will be responsible for marketing, sales and service of RayStation® in Australia and New Zealand from April 1, 2014.

EVENTS AFTER THE END OF THE REPORT PERIOD

Settlement agreement signed regarding patent dispute with Prowess

In May 2011, the US company Prowess filed a lawsuit against RaySearch at a court in Baltimore, Maryland, USA. Prowess claimed that RaySearch infringed on a US patent for which Prowess has the license. RaySearch believed that there was no infringement and, in addition, that the patent should be invalidated since there is prior art in numerous older publications describing the same methods. In January 2014 RaySearch entered into settlement negotiations at a settlement conference arranged by the court as part of the legal process, and as a result of this, RaySearch entered into a settlement agreement with Prowess in April 2014. The agreement entails that RaySearch pays Prowess a fixed amount over three years and in return Prowess withdraws its lawsuit. The total cost for the settlement was SEK 34.8 M and was charged to 2013.

Sales and service company started in Germany

In April, it was announced that RaySearch had established a German subsidiary, RaySearch Germany GmbH. The new subsidiary is responsible for marketing, sales and service of RayStation® in Germany, Austria and the German-speaking parts of Switzerland. The company will provide support for both new and existing customers, including DKFZ and WPE in Germany, and MedAustron in Austria.

FINANCIAL INFORMATION

SALES AND EARNINGS FOR THE FIRST QUARTER OF 2014

Revenues and currency effects

During the first quarter of 2014, sales rose 12.7 percent year-on-year and amounted to SEK 54.0 M (47.9). Sales consist of license revenues via partners and direct sales, as well as support revenues. The total number of licenses sold via partners and direct sales amounted to 510 (548) and license revenues during the first quarter of 2014 amounted to SEK 46.8 M (41.6). The rise in license revenues was due to increased revenues from direct sales of RayStation® and increased product sales from the partnership with IBA Dosimetry. The license order intake amounted to SEK 54.8 M (34.4). Of the license order intake, the contribution from RayStation® was SEK 34.7 M (7.4). The RayStation® order backlog amounted to SEK 61.2 M out of which SEK40.3 M can be converted in 2014.

The company is dependent on trends in the USD and EUR exchange rates against the SEK, since most invoicing is in USD and EUR, while most costs are incurred in SEK. During the first quarter of 2014, revenues in USD were recognized at an average exchange rate of SEK 6.48, compared with SEK 6.47 in the year-earlier period. During the first quarter of 2014, revenues in EUR were recognized at an average exchange rate of SEK 8.90, compared with SEK 8.30 in the year-earlier period. Accordingly, currency effects had a positive impact on sales. At unchanged exchange rates, sales would have increased 9.0 percent year-on-year. A sensitivity analysis of currency exposure indicates that the impact of a +/-10 percent change in the average USD exchange rate on operating profit for the first quarter of 2014 was +/- SEK 1.3 M and that the corresponding effect of a +/-10 percent change in the average EUR exchange rate was +/- SEK 2.6 M. The company pursues the currency policy established by the Board of Directors.

Expenses and profit

Operating profit for the first quarter of 2014 amounted to SEK 6.2 M (8.1), corresponding to an operating margin of 11.5 percent (16.9). Operating expenses, excluding exchange-rate gains and losses, increased SEK 6.3 M to SEK 45.2 M, compared with the year-earlier period. Other operating income and expenses pertain to exchangerate gains with the net of these, in the first quarter of 2014, amounting to a loss of SEK 0.2 M (loss: 0.5). The increase in operating expenses was mainly due to higher marketing and personnel costs for sales and service due to activities related to direct sales of RayStation®.

At March 31, 2014, 76 (73) employees were engaged in research and development. Research and development costs include payroll costs, consulting fees, computer equipment and premises. Before capitalization and amortization of development expenditure, research and development costs totaled SEK 23.3 M (22.1).

During the first quarter of 2014, capitalized development expenditure amounted to SEK 14.3 M (15.2). Amortization of capitalized development expenditure during the first quarter of 2014 amounted to SEK 14.4 M (13.1). After adjustments for capitalization and amortization of development expenditure, research and development costs totaled SEK 23.4 M (20.0).

Amortization of intangible fixed assets in the first quarter of 2014 amounted to SEK 14.4 M (13.1) and depreciation of tangible fixed assets totaled SEK 0.3 M (0.3). Total amortization and depreciation during the first quarter of 2014 amounted to SEK 14.7 M (13.4). Amortization and depreciation pertained primarily to capitalized development expenditure.

Profit after tax for the first quarter of 2014 amounted to SEK 5.9 M (5.2), corresponding to earnings per share before and after dilution of SEK 0.17 (0.15).

Geographic distribution of license revenues

License revenues in the first quarter of 2014 were distributed as follows: North America 19 (33) percent, Asia 40 (24) percent, Europe and the rest of the world 41 (43) percent.

LIQUIDITY AND FINANCING

Cash flow from operating activities during the first quarter of 2014 declined to SEK 11.9 M (16.2), primarily due to weaker earnings. Cash flow from investing activities improved to a negative SEK 15.3 M (neg: 15.6).

Cash flow for the period amounted to a negative SEK 3.4 M (pos : 0.6). At March 31, 2014, cash and cash equivalents amounted to SEK 34.7 M, compared with SEK 62.3 M at March 31, 2013. At March 31, 2014, current receivables totaled SEK 89.0 M compared with SEK 63.3 M at March 31, 2013. The receivables primarily comprised accounts receivable.

RaySearch has no interest-bearing liabilities, but available credit facilities were reduced by SEK 17.5 M as collateral for a bank guarantee of EUR 1.8 M to the Austrian customer, MedAustron.

FINANCIAL INSTRUMENTS

RaySearch's financial assets and liabilities comprise accounts receivable, cash and cash equivalents, accrued income, accrued expenses and accounts payable. Financial assets and liabilities have short terms. Accordingly, the fair values of all financial instruments are deemed to approximate to the carrying amounts. RaySearch has not applied net accounting to any financial assets or liabilities and has no agreements that permit offsetting.

INVESTMENTS

Fixed assets primarily comprise capitalized development costs. Investments in intangible fixed assets during the first quarter of 2014 amounted to SEK 14.3 M (15.2) and in property, plant and equipment to SEK 0.9 M (0.4).

EMPLOYEES

At the end of the first quarter, RaySearch had 118 (104) employees. The average number of employees during the January-March 2014 period was 117 (102).

PARENT COMPANY

Since the Parent Company's operations match the Group's operations in all material respects, the comments for the Group are also largely relevant for the Parent Company. Capitalization of development costs is recognized in the Group, but not in the Parent Company.

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME IN SUMMARY

AMOUNTS IN SEK 000S JAN–MAR FULL-YEAR
2014 2013 2013
Net sales 53,977 47,900 204,470
Cost of goods sold -2,385 -294 -6,059
Gross profit 51,592 47,606 198,411
Other operating income 653 - 3,008
Selling expenses -14,230 -8,249 -53,024
Administrative expenses -7,510 -10,678 -80,108
Research and development costs
Other operating expenses
-23,435
-844
-20,020
-549
-90,720
-3,288
Operating profit/loss 6,226 8,110 -25,721
Result from financial items 62 244 754
Profit/loss before tax 6,288 8,354 -24,967
Tax -354 -3,180 4,126
Profit/loss for the period1) 5,934 5,174 -20,841
Other comprehensive income
Items to be reclassified to profit or loss
Translation difference of foreign operations for the period -29 -26 57
Items not to be reclassified to profit or loss - - -
Profit/loss for the period1) 5,905 5,148 -20,784
Earnings/loss per share before and after dilution (SEK) 0.17 0.15 -0.61

1) 100% attributable to Parent Company shareholders.

CONSOLIDATED STATEMENT OF FINANCIAL POSITION IN SUMMARY

MAR 31, 2014 MAR 31, 2013 DEC 31, 2013
166,554 168,063 166,678
6,303 3,852 5,567
403 - 403
173,260 171,915 172,648
88,987 63,304 88,283
34,749 62,291 38,231
123,736 125,595 126,514
296,996 297,510 299,162
202,506 222,701 196,601
36,642 41,439 36,669
34,759 - 34,759
6,289 10,712 6,925
16,800 22,658 24,208
296,996 297,510 299,162
37,500 37,500 37,500
- See Note -

CONSOLIDATED STATEMENT OF CASH FLOW IN SUMMARY

AMOUNTS IN SEK 000S JAN–MAR FULL-YEAR
2014 2013 2013
Profit/loss before tax 6,288 8,354 -24,967
Adjusted for non-cash items 1)
14,313 13,244 87,511
Taxes paid -3,799 -797 -3,596
Cash flow from operating activities before changes
in working capital 16,802 20,801 58,949
Cash flow from changes in working capital -4,914 -4,579 -27,667
Cash flow from operating activities 11,888 16,222 31,282
Cash flow from investing activities2) -15,302 -15,649 -56,542
Cash flow from financing activities - - 1,563
Cash flow for the period -3,414 573 -23,697
Cash and cash equivalents at the beginning of the
period
38,231 61,875 61,875
Exchange-rate difference in cash and cash equivalents -68 -157 53
Cash and cash equivalents at the end of the period 34,749 62,291 28,231

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

2) These amounts primarily include capitalized development costs.

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY IN SUMMARY

AMOUNTS IN SEK 000S JAN–MAR FULL-YEAR
2014 2013 2013
Opening balance 196,601 217,553 217,553
Profit/loss for the period 5,934 5,174 -20,842
Sales of treasury stock - - 1,563
Tax effect sales of treasury stock - - -1,730
Translation difference for the period -42 -26 57
Closing balance 202,506 222,701 196,601

CHANGES IN NUMBER OF SHARES

JAN–MAR FULL-YEAR
2014 2013
Total number of shares (opening and closing balance) 34,282,773 34,282,773
Holding of treasury stock, opening balance - 299,628
Sales of treasury stock - -299,628
Holding of treasury stock, closing balance - 0

KEY FIGURES AND CONDENSED FINANCIAL DATA

AMOUNTS IN SEK 000S FULL-YEAR
2014 JAN-MAR
2013
2012 2013
Net sales 53,977 47,900 38,449 204,470
Operating profit/loss 6,226 8,110 6,718 -25,721
Operating margin, % 11.5 16.9 17.5 -12.6
Profit margin, % 11.7 17.4 17.8 -12.2
Profit/loss for the period 5,934 5,174 4,617 -20,841
Earnings/loss per share, SEK 0.17 0.15 0.13 -0.61
Return on capital employed1, % 3.0 11.8 16.6 -12.0
Return on equity1, % 2.8 9.6 10.0 -10.1
Equity/assets ratio, % 68.2 74.8 76.2 65.7
Adjusted equity per share at the end of the period, SEK 5.91 6.49 5.88 5.73
Share price at the end of the period, SEK 30.80 31.10 23.80 27.40

For definitions of key figures, refer to the inside cover of the 2013 Annual Report.

1 In preceding years, an income measurement based on rolling 12-month figures was used but as of 2013, and for the comparative figures, an annual income measurement has been used.

PARENT COMPANY INCOME STATEMENT IN SUMMARY

AMOUNTS IN SEK 000S JAN–MAR
FULL-YEAR
2014 2013 2013
Net sales 52,495 49,642 179,178
Cost of goods sold -1,255 -41 -809
Gross profit 51,240 49,601 178,369
Other operating income 653 - 3,008
Selling expenses -8,220 -4,442 -34,561
Administrative expenses -7,502 -10,673 -80,085
Research and development costs -23,311 -22,172 -91,516
Other operating expenses -844 -549 -3,288
Operating profit/loss 12,016 11,765 -28,073
Result from financial items 55 244 2,176
Profit/loss after financial items 12,071 12,009 -25,897
Appropriations - - 20,326
Profit/loss before tax 12,071 12,009 -5,571
Tax - -2,700 403
Profit for the period 12,071 9,309 -5,168

PARENT COMPANY STATEMENT OF COMPREHENSIVE INCOME

AMOUNTS IN SEK 000S JAN–MAR FULL-YEAR
2014 2013 2013
Profit/loss for the period 12,071 9,309 -5,168
Translation difference for the period - - -
Comprehensive income/loss for the period 12,071 9,309 -5,168

PARENT COMPANY BALANCE SHEET IN SUMMARY

AMOUNTS IN SEK 000S MAR 31, 2014 MAR 31, 2013 DEC 31, 2013
ASSETS
Intangible fixed assets - 28 -
Tangible fixed assets 4,918 2,987 4,549
Financial fixed assets 2,669 2,171 2,669
Total fixed assets 7,587 5,186 7,218
Current receivables 121,361 90,960 117,159
Cash and cash equivalents 27,042 59,463 26,305
Total current assets 148,403 150,423 143,464
TOTAL ASSETS 155,990 155,609 150,682
EQUITY AND LIABILITIES
Equity 102,304 104,709 90,232
Untaxed reserves - 20,326 -
Provisions 34,759 - 34,759
Accounts payable 6,424 9,280 7,634
Other current liabilities 12,503 21,294 18,057
TOTAL EQUITY AND LIABILITIES 155,990 155,609 150,682
Pledged assets 37,500 37,500 37,500
Contingent liabilities - See Note -

OTHER INFORMATION

ACCOUNTING POLICIES IN ACCORDANCE WITH IFRS

This condensed interim report for the Group was prepared in accordance with IAS 34 Interim Financial Reporting and the applicable provisions of the Swedish Annual Accounts Act. The Parent Company's financial statements were prepared pursuant to Chapter 9 of the Swedish Annual Accounts Act, Interim Financial Reporting. The same accounting policies and measurement bases applied in the most recent Annual Report were used to prepare the Group and Parent Company accounts. New or revised IFRS standards during 2014 have not affected RaySearch during the period and no known changes are expected to affect RaySearch in 2014.

RISKS AND UNCERTAINTIES IN THE GROUP AND THE PARENT COMPANY

Financial risk management

RaySearch's financial policy governing the management of financial risks has been established by the Board of Directors and represents a framework of guidelines and rules in the form of risk mandates and limits for financial activities. RaySearch is primarily affected by exchange-rate risk. All of RaySearch's net sales are denominated in USD and EUR. In accordance with the established financial policy, no currency hedging is employed. The financial policy is updated at least once annually.

Operational risks

As a result of its activities, RaySearch is exposed to various operational risks, including the following: dependence on key persons, competition, legal disputes and strategic partnerships. RaySearch currently has partnerships with Philips, Nucletron, IBA, Varian, and Brainlab. If RaySearch were to lose one or more of these partners, this could have a major impact on the company's sales, profit and financial position.

For a more detailed description of RaySearch's risks and risk management, refer to page 74 of the 2013 Annual Report.

RELATED-PARTY TRANSACTIONS

No transactions between RaySearch and related parties materially affected the company's position and earnings during the period.

ESTIMATES

Preparation of the interim report requires that company management makes estimates that affect 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.

REVIEW

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

Stockholm May 16, 2014

Johan Löf President and Board member

FOR FURTHER INFORMATION, PLEASE CONTACT:

Johan Löf, President Tel: +46 (0)8-545 061 30 [email protected]

RaySearch Laboratories AB (publ) Corporate Registration Number 556322-6157 Sveavägen 25 SE-111 34 Stockholm, Sweden

FINANCIAL REPORTING

Annual General Meeting May 27, 2014

Interim report for the first six months August 27, 2014 Interim report for the third quarter November 27, 2014

The Annual General Meeting will be held in Grünewaldsalen in the Stockholm Concert Hall, Hötorget 8, Stockholm

ABOUT RAYSEARCH

RaySearch Laboratories is a medical technology company that develops advanced software solutions for improved radiation therapy of cancer. RaySearch markets the RayStation® treatment planning system to clinics all over the world. In addition, RaySearch's products are distributed through licensing agreements with leading partners such as Philips, Nucletron, IBA, Varian and Brainlab. To date, 15 products have been launched via partners and RaySearch's software is used by over 2,500 clinics in more than 65 countries. RaySearch was founded in 2000 as a spin-off from the Karolinska Institute in Stockholm and the company is listed in the Small Cap segment on NASDAQ OMX Stockholm.

More information about RaySearch is available at www.raysearchlabs.com.

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