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BioGaia

Quarterly Report Apr 26, 2013

3013_10-q_2013-04-26_f6207ce0-514a-4b2c-98ed-2a40b3f3f0ec.pdf

Quarterly Report

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Press Release, 26 April 2013

BioGaia AB

Interim report 1 January – 31 March 2013 (13 pages) (Figures in brackets refer to the same period of last year)

President´s comment

"The year is off to a positive start with a growth rate of 25% (excluding foreign exchange effects) of our finished consumer products and in light of our focused efforts to enter the truly large markets and create additional business opportunities together with Nestlé, I am optimistic about our ability to exploit the potential of our acknowledged effective products in the expanding probiotics market," says Peter Rothschild, President of BioGaia AB.

"Sales of component products, consisting mainly of cultures to Nestlé and a few other producers of baby formula products, decreased according to plan following last year's agreement with Nestlé for a perpetual license to use Lactobacillus reuteri Protectis in baby formula" continues Peter Rothschild, President of BioGaia AB.

1 January – 31 March 2013

  • Net sales reached SEK 78.1 million (78.3) (excluding licence revenue from Nestlé), which is a decrease of SEK 0.2 million (0%). Excluding foreign exchange effects, net sales improved by SEK 3.0 million (4%). Net sales for the previous year also included licence revenue of SEK 356.0 million from Nestlé, regarding the license to use Lactobacillus reuteri Protectis in infant formula during the remaining time of the patent that was regarded as nonrecurring revenue.
  • Net sales of finished consumer products amounted to SEK 65.6 million (54.8), an increase of SEK 10.8 million (20%). Excluding foreign exchange effects, net sales were up by 25%.
  • Net sales of component products totalled SEK 11.9 million (23.0) (excluding licence revenue from Nestlé), a decrease of SEK 11.1 million (48%). Excluding foreign exchange effects, net sales fell by 46%. Net sales for the previous year also included licence revenue of SEK 356.0 million from Nestlé that was regarded as non-recurring revenue.
  • Operating profit was SEK 17.8 million (26.1) (excluding licence revenue), down by SEK 8.3 million (-32%). Excluding foreign exchange effects, the decrease was 26%. Including licence revenue, operating profit for the first quarter of last year was SEK 382.1 million.
  • Profit after tax was SEK 17.7 million (20.8) (excluding licence revenue), a decrease of SEK 3.1 million (-15%). Including licence revenue, profit after tax for the first quarter of last year was SEK 283.2 million.
  • Earnings per share totalled SEK 0.97 (1.18) (excluding licence revenue). Including licence revenue, earnings per share for the first quarter of last year amounted to SEK 16.37.
  • The period's total cash flow was SEK 22.8 million (358.7). Last year's cash flow included payment of SEK 356.0 million in licence revenue from Nestlé. Cash and cash equivalents at 31 March 2013 totalled SEK 397.6 million (529.9). Cash flow since 31 March 2012 includes dividends of SEK 103.6 million, tax payments of SEK 90.9 million and investments in Twopac of SEK 19.7 million. The proposed dividend to the upcoming AGM amounts to a total of SEK 172.7 million.

Key events in the first quarter of 2013

  • Launch of gut health tablets with Vitamin D in Finland.
  • Launch of gut health tablets in an additional flavour in Hungary and France.

You are welcome to take part in a teleconference on the interim report that will be held today at 9:30 a.m. by President Peter Rothschild. To participate in the conference, please see telephone numbers on www.biogaia.com/agenda.

BioGaia has published this information in accordance with the Swedish Securities Market Act. The information was issued for publication on 26 April 2013, 8:00 a.m. CET.

This is a translation of Swedish version of the interim report. When in doubt, the Swedish wording prevails.

BioGaia AB (publ.)

INTERIM REPORT 1 JANUARY – 31 MARCH 2013

Figures in brackets refer to the same period of last year.

The Board of Directors and the President of BioGaia AB (publ) hereby present the year-end report for the first quarter of 2013. A description of the company's operations is provided on page 13.

PRESIDENT'S COMMENTS

The year is off to a positive start with a growth rate of 25% (excluding foreign exchange effects) of our finished consumer products and in light of our focused efforts to enter the truly large markets and create additional business opportunities together with Nestlé, I am optimistic about our ability to exploit the potential of our acknowledged effective products in the expanding probiotics market.

In the first quarter we continued the efforts that were started in 2012 to replace our distributors in markets where we are not satisfied with the sales results. It has of course given rise to disruptions as the previous distributors sell off their inventories and before the new distributors have been able to start their sales activities. These effects are expected to continue at least through the first half of 2013.

In other respects, our sales activities are focused on the BRIC countries, where the registration process is both cumbersome and time-consuming. The choice of distributor in these enormous markets is naturally of vital importance, and we are devoting considerable time and resources to evaluating the opportunities in these countries. In spite of the difficulties, we hope to be able to sign agreements in at least one of these during the current year. We have also stepped up our efforts to enter the UK market.

Sales of finished consumer products rose by 25%, excluding foreign exchange effects. We are satisfied with this growth in sales, but as always I want to point out that we ourselves monitor development on a rolling 12-month basis. Over the past 12-month period our sales were up by 18% excluding foreign exchange effects.

Sales of component products, consisting mainly of cultures to Nestlé and a few other producers of baby formula products, decreased according to plan following last year's agreement with Nestlé for a perpetual license to use Lactobacillus reuteri Protectis in baby formula. In connection with this, and as announced earlier, we signed a number of option and development agreements and are currently collaborating with Nestlé in these development projects. Our aim is to replace the sold business with interesting new products and distribution initiatives. The agreements that apply to distribution of BIoGaia's drops in the USA and Mexico are the first two parts of this strategy. The launch of the drops in these countries will take place in the second quarter of this year. We hope to be able to sign additional agreements with Nestlé during 2013, which will bring us closer to our goal to replace the sold business with new ventures.

Sales of oral health products in Japan are going well and since the level of penetration is still relatively low, we have excellent potential to increase our volumes there. The business model means that we sell our products via dental clinics, and we will also test this model in other markets. In Sweden we have started our own small-scale trial to sell the products via dental hygienists.

FINANCIAL PERFORMANCE IN THE FIRST QUARTER OF 2013

Sales

Consolidated net sales reached SEK 78.1 million (78.3) (excluding the previous year's licence revenue from Nestlé), which is a decrease of SEK 0.2 million (0%).

Most of the company's sales are denominated in foreign currency, primarily EUR but also USD and JPY. With unchanged exchange rates, net sales would have been SEK 3.2 million higher. Excluding foreign exchange effects, net sales (excluding license revenue) thus increased by 4%. Exchange rate fluctuations for EUR, USD and JPY reduce both revenue and expenses. Operating profit would have been SEK 1.6 million higher in the event of unchanged exchange rates.

Including licence revenue from Nestlé the net sales first quarter of 2012 amounted to SEK 434.4 million. Net sales for 2012 included license revenue from Nestlé of SEK 356 million that is regarded as non-recurring revenue. In February 2012 BioGaia signed several new agreements with Nestlé including the acquisition of a perpetual license to use BioGaia's probiotic in infant formula during the remaining term of the patent. The purchase price was EUR 50.8 million, of which EUR 40.0 million (SEK 356 million) was received and recognised in the first quarter of 2012. The additional payments of EUR 10.8 million will be received during the period 2014-2017 on the achievement of predefined milestones. Due to the sale of the license, culture sales to Nestlé have fallen sharply since the third quarter of 2012 now that Nestlé buys the culture at a significantly lower price that essentially covers BioGaia's production cost.

Sales by segment

FINISHED CONSUMER PRODUCTS

Sales of finished consumer products rose by SEK 10.8 million (20%) compared to the same period of last year and amounted to SEK 65.6 million. Excluding foreign exchange effects, the increase was 25%.

Sales of finished consumer products grew primarily in Europe, but also in Asia and the rest of the world, but fell in the USA and Canada. The increase in Europe is primarily attributable to higher sales in Finland, France and Ukraine. The improvement in Asia is due to a minor increase in several countries. Growth in the rest of the world is mainly explained by higher sales in Latin America.

The decrease in the USA and Canada is a result of lower sales of drops to Everidis (the distributor that will be replaced by Gerber starting in June this year) and declining sales of strawberry-flavoured tablets to Fleet, since the company purchased large inventories in connection with the launch last year.

For the past 12-month period, sales of finished consumer products have risen by 15%. Excluding foreign exchange effects, the increase was 18%.

COMPONENT PRODUCTS

Sales of component products were down by SEK 11.1 million to SEK 11.9 million (-48%) compared to the same period of last year (excluding the previous year's license revenue from Nestlé).

Sales of component products declined in Europe and Asia. The decrease in Europe is a consequence of the agreement with Nestlé (see above). The drop in Asia is explained by lower sales to a dairy in South Korea.

For the past 12-month period, sales of component products have decreased by 62%, which is also a result of the license agreement with Nestlé.

Sales by geographic market

Sales in Europe rose by SEK 0.8 million (1%) (excluding the previous year's license revenue from Nestlé). Sales of finished consumer products increased while sales of component products decreased. For the past 12-month period, sales in Europe fell by 15% (excluding license revenue from Nestlé).

Sales in Asia were up by SEK 0.1 million (1%). In Asia, sales of finished consumer products rose while sales of component products fell. For the past 12-month period, sales in Asia declined by 12%.

Sales in the USA and Canada decreased by SEK 3.0 million (-57%), which is mainly due to lower sales of drops to Everidis (the distributor that will be replaced by Gerber starting in June) and declining sales of strawberry tablets to Fleet. For the past 12-month period, sales increased by 16%.

Sales in the rest of the world were up by SEK 2.1 million (42%), which is explained by increased sales of finished consumer products. For the past 12-month period, sales improved by 11%.

The BioGaia brand

Of total finished consumer products, 52% (50) were sold under the BioGaia brand, including so-called co-branding.

Gross profit

Gross profit amounted to SEK 52.0 million (55.5) (excluding the previous year's license revenue from Nestlé), which is a decrease of SEK 3.5 million (-6%) compared to the same period of last year. Including licence revenue from Nestlé, gross profit for the first quarter of 2012 was SEK 411.5 million.

The total gross margin (excluding license revenue) fell from 71% to 66%, which is mainly attributable to the gross margin for component products (see below).

The gross margin for component products decreased from 68% to 41%. This is due to a lower margin on sales of culture to Nestlé, since BioGaia sells the culture at a significantly lower price following the sale of the perpetual license for use of Lactobacillus reuteri Protectis in infant formula.

The gross margin for finished consumer products weakened somewhat from 72% to 71% as a result of the product mix.

Operating expenses

Selling expenses totalled SEK 19.3 million (17.7), which is equal to 25% (23)% of net sales. The increase of SEK 1.6 million (9%) is mainly attributable to higher personnel expenses but also increased marketing activities (participation in conferences, marketing campaigns, etc.). For the past 12-month period, selling expenses rose by 13%.

Administrative expenses amounted to SEK 3.5 million (3.2), which is equal to 4% (4) of net sales. The increase of SEK 0.3 million (9%) is mainly attributable to higher personnel expenses. For the past 12-month period, administrative expenses were up by 3%.

R&D expenses are reported at SEK 10.2 million (8.4), which is equal to 13% (11) of net sales. The increase of SEK 1.8 million (21%) is mainly due to higher costs for clinical studies but also higher personnel expenses. For the past 12-month period, R&D expenses rose by 8%.

The amortisation component of R&D expenses was SEK 0.1 million (0.2). Investments in capitalised development expenses totalled SEK 0 million (0).

Other operating income/expenses refer to foreign exchange losses on operating receivables and liabilities.

Operating profit

Operating profit was SEK 17.8 million (26.1) (excluding the previous year's license revenue from Nestlé), which is SEK 8.3 million (32%) lower than in the same period of last year. This is due to a lower gross profit resulting from a narrower margin on component products and increased operating expenses.

Including licence revenue from Nestlé, operating profit for the first quarter of 2012 was SEK 382.1 million.

Financial items and profit before tax

Excluding license revenue from Nestlé in 2012, profit before tax was SEK 22.7 million (28.9), which is a decrease of SEK 6.2 million (21%) compared to the same period of last year. Including licence revenue from Nestlé, profit before tax for the same period of last year amounted to SEK 384.9 million.

Net financial items include a foreign exchange gain of SEK 3.1 million (1.4) on forward exchange contracts in EUR. At 31 March 2013 the company had outstanding forward exchange contracts for EUR 10.8 million at an average exchange rate of SEK 8.92. Forward exchange contracts amounting to EUR 5.4 million will mature for payment in 2013, EUR 5.1 million in 2014 and the remaining EUR 0.3 million in 2015. The actual exchange gain/loss depends on the exchange rate on the maturity date of the contracts. If the EUR rate on the maturity date is lower/higher than that at 31 March 2013 (8.36), an exchange gain/loss will be recognised in the future.

Profit after tax

Excluding license revenue from Nestlé in 2012, profit after tax was 17.7 million (20.8), which is SEK 3.1 million (15%) lower than in the same period of last year. Including licence revenue from Nestlé, profit after tax for the first quarter of 2012 was SEK 283.2 million.

The tax rate for the Group was 22% (26). The Group pays tax on profits in the Swedish companies. The Swedish companies have made provisions to untaxed reserves in 2012. For this, deferred tax of SEK 24.6 million has been recognised.

The loss in Japan is not deductible against the Swedish profits. Loss carryforwards in the Japanese subsidiary at 31 March 2013 amounted to SEK 54.8 million. The deferred tax asset for these has not been recognised, since a sustainable profit level has not yet been shown in the Japanese subsidiary.

Earnings per share

Earnings per share amounted to SEK 0.97 (1.18) (excluding the previous year's license revenue from Nestlé. Including license revenue from Nestlé in 2012, earnings per share for the first quarter of 2012 were SEK 16.37.

Cash flow

The Group's cash and cash equivalents at 31 March 2013 totalled SEK 397.6 million (529.9). Cash flow since 31 March 2012 includes dividends of SEK 103.6 million, tax payments of SEK 90.9 million and investments in TwoPac of SEK 19.7 million.

Cash flow for the first quarter amounted to SEK 22.8 million (358.7). The first quarter of 2012 included the payment of SEK 356.0 million in licence revenue from Nestlé.

Equity

Consolidated equity amounted to SEK 473.9 million (512.9) and the equity/assets ratio was 88% (80).

In June 2012 BioGaia carried out the warrant programme that was resolved on by the Annual General Meeting the same year. A total of 87,000 warrants were subscribed for, of which the management subscribed for 41,000. The warrants were issued at a market price of SEK 14.27 each following valuation according to the Black & Scholes formula, which provided the Parent Company with proceeds of SEK 1.3 million. Each warrant entitles the holder to subscribe for one class B share for SEK 241.90 on 1 June 2015. Volatility was estimated at 40.

If all of the subscription warrants are exercised, the company's equity will be increased by SEK 21.0 million. This represents a dilutive effect of approximately 0.5% on the share capital and 0.4% on the total number of votes upon the full exercise of warrants.

In order to achieve a high level of participation, the AGM decided to pay a subsidy of SEK 10 per warrant (after 1 June 2015) to the employees who have subscribed for subscription warrants but have not exercised the right to buy shares. No provisions for this obligation have yet been made, since the assessment is that with the applicable market price, all holders should exercise the right to buy shares. However, the need will be continuously evaluated.

Dividend 2012

In connection with the year-end report, the Board of BioGaia AB proposed that the upcoming AGM on 26 April 2013 approve an ordinary dividend of SEK 4.15 and an extraordinary dividend of SEK 5.85, for a total dividend of SEK 10.00 per share. This amounts to a total distribution of SEK 172.7 million.

Investments in property, plant and equipment

The year's investments in property, plant and equipment during the first quarter amounted to SEK 1.4 million (9.8), of which SEK 1.2 million (9.0) million refers to TwoPac AB.

Subsidiary in Japan

Net sales in the Japanese subsidiary during the first quarter are reported at SEK 2.1 million (3.7). Operating profit in the Japanese subsidiary was SEK -2.0 million (-0.6). The drop in sales to the distributor due to lower inventory in connection with rationalisations in distribution.

Subsidiary TwoPac AB

TwoPac AB is owned 50% by BioGaia and 50% by TwoPac's management. Since 1 January 2011, TwoPac is consolidated in the BioGaia Group.

Net sales in TwoPac amounted to SEK 9.2 million (6.3). Operating profit was SEK 2.9 million (1.5). Profit after tax was SEK 2.1 million (0.9).

Subsidiary CapAble AB

CapAble, which is owned 90.1% by BioGaia AB and 9.9% by the company's president, was started in 2008 to manufacture and sell the patented LifeTop Cap.

Net sales in CapAble totalled SEK 0 million (0) during the quarter. Operating profit was SEK -0.7 million (-0.6). The reason for the lack of sales during the first quarter is that the machinery that manufactures LifeTop Cap has been rebuilt to improve the quality of product.

Parent Company

Net sales in the Parent Company reached SEK 77.0 million (431.2) and profit before tax and appropriations was SEK 20.7 million (384.4).

Since it is uncertain whether the receivable from BioGaia Japan will be recovered in the foreseeable future, a provision has been made for the amount in question. This has resulted in an impairment loss of SEK 2.7 million (1.2), which has had a negative impact on profit.

Profit after tax was SEK 16.3 million (283.1). Cash flow in the Parent Company totalled SEK 22.0 million (362.3).

KEY EVENTS IN THE FIRST QUARTER OF 2013

Launches in the first quarter of 2013

Distributor/licensee Product Country
Gut health tablets with
BG Distribution strawberry flavour Hungary
Gut health tablets with
Laboratoire PediAct strawberry flavour France
Gut health tablets with
Verman Vitamin D Finland

EMPLOYEES

The number of employees in the Group (including TwoPac AB) at 31 March 2013 was 80 (67).

Incentive scheme for the employees

In June 2012 BioGaia carried out the subscription warrant programme for all employees in the BioGaia Group that was resolved on by the AGM the same year. For more information, see above under "Equity".

SIGNIFICANT RISKS AND UNCERTAINTIES; GROUP AND PARENT COMPANY

The Japanese subsidiary has operated at a loss since the start in 2006. The business model previously used was found to be unsuccessful and in 2010 a decision was made to change the business model in Japan to that which is used in the other markets.

On the balance sheet date, assets in the Japanese subsidiary were reported at SEK 6.3 million in the Group. BioGaia's assessment is that there is no indication of impairment of these assets. In the Parent Company, all receivables and participations in the Japanese subsidiary have been written down to zero.

CapAble, which is 90.1% owned by BioGaia AB, was started in November 2008 to manufacture and sell the patented LifeTop Cap. The shares in the subsidiary CapAble amount to a total of SEK 6.9 million in the Parent Company. CapAble has operated at a loss since the start in 2008. BioGaia made total conditional shareholder contributions of SEK 6 million to CapAble in 2009 and 2010. BioGaia AB has made total group contributions of SEK 7.3 million during the period from 2010 to 2012.

Profit before tax was SEK -0.7 million (-0.6). On the balance sheet date, assets in CapAble were reported at SEK 2.5 million in the Group. BioGaia's assessment is that CapAble will show profitability in coming years, for which reason there was no indication of impairment on the balance sheet date.

In February 2012 BioGaia signed several new agreements with Nestlé including the acquisition of a perpetual license to use BioGaia's probiotic in infant formula during the remaining term of the patent. The purchase price was EUR 50.8 million, of which EUR 40.0 million (SEK 356 million) was received and recognised as revenue in 2012 according to generally accepted accounting practices. The additional payments of EUR 10.8 million will be received during the period 2014-2017 on the achievement of predefined milestones.

The company assesses the probability of achieving these milestones as high, but feels that the degree of uncertainty is still too large to recognise this revenue in accordance with generally accepted accounting practices.

For further information, see the administration report and Notes 28 and 29 of the annual report for 2012.

ACCOUNTING POLICIES

The consolidated financial statements are presented in compliance with the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB) and the interpretations published by the IFRS Interpretations Committee (IFRIC) that have been endorsed by the European Commission for application in the EU.

This interim report has been prepared for the Group in accordance with IAS 34, Interim Financial Reporting, and the Annual Accounts Act, and for the Parent Company in accordance with the Annual Accounts Act.

Unless otherwise stated below, the Group and Parent Company have applied the same accounting and valuation standards as in the latest annual report.

New accounting standards

The applied accounting policies correspond to those described in the annual report for 2012, aside from a number of minor amendments to existing standards and new interpretations that are effective as of 1 January 2013. These are not assessed to have any significant impact on the Group's or the Parent Company's profit, financial position or disclosures.

FUTURE OUTLOOK

BioGaia's goal is to create strong value growth and a good return for the shareholders. This will be achieved through a greater emphasis on the BioGaia brand, increased sales to both existing and new customers and a controlled cost level.

The financial target is a sustainable operating margin (operating profit in relation to sales) of at least 30% with continued strong growth and increased investments in research, product development and brand building.

BioGaia's dividend policy is to pay a shareholder dividend equal to 30% of profit after tax. In connection with publication of the year-end report for 2012, the Board decided to change the policy so that shareholder dividends amount to 40% in future years.

Product launches are planned in a number of countries in the coming year. In view of the Company's strong portfolio consisting of an increased number of innovative products partly under the company's own brand, together with successful clinical trials and a growing distribution network covering a large share of the key markets, BioGaia's future outlook is bright.

(Amounts in SEK 000s) Jan-Mar Jan-Mar Jan-Dec Apr 2012- Apr 2011-
2013 2012 2012 Mar 2013 Mar 2012
Net sales 78,142 78,289 289,248 289,101 323,426
License revenue - 356,004 356,004 - 356,004
Cost of goods sold -26,181 -22,764 -88,179 -91,596 -100,153
Gross profit 51,961 411,529 557,073 197,505 579,277
Selling expenses -19,324 -17,677 -77,361 -79,008 -69,616
Administrative expenses -3,524 -3,153 -13,423 -13,794 -13,354
Research and development expenses -10,216 -8,414 -35,788 -37,590 -34,763
Other operating expenses -1,143 -204 -2,431 -3,370 311
Operating profit 17,754 382,081 428,070 63,743 461,855
Financial income 4,996 2,855 14,245 16,386 6,445
Financial expenses -47 -22 -73 -98 -71
Profit before tax 22,703 384,914 442,242 80,031 468,229
Tax -5,026 -101,719 -112,371 -15,678 -123,993
PROFIT FOR THE PERIOD 17,677 283,195 329,871 64,353 344,236
Items that will be reclassified to profit or loss
Gains/losses arising on translation of the financial
statements of foreign operations -579 -696 -1 059 -942 494
Comprehensive income for the period 17,098 282,499 328,812 63,411 344,730
Profit for the period attributable to:
Owners of the Parent Company 16,709 282,808 326,970 60,871 341,263
Non-controlling interests 968 387 2,901 3,482 2,973
17,677 283,195 329,871 64,353 344,236
Comprehensive income for the period attributable to:
Owners of the Parent Company 16,130 282,112 325,911 59,929 341,757
Non-controlling interests 968 387 2,901 3,482 2,973
17,098 282,499 328,812 63,411 344,730
Earnings per share
Basic earnings per share (average number of shares), SEK 0.97 16.37 18.93
Diluted earnings per share, SEK 0.97 16.37 18.93
Number of shares, thousands 17,271 17,271 17,271
Average number of shares, thousands 17,271 17,271 17,271
Number of outstanding warrants, thousands
Number of outstanding warrants with a dilutive effect,
87 - 87
thousands - - -
Number of shares after dilution, thousands 17,271 17,271 17,271
CONSOLIDATED STATEMENTS OF FINANCIAL
POSITION 31 Mar 31 Dec 31 Mar
(Amounts in SEK 000s) 2013 2012 2012
ASSETS
Intangible assets - - 177
Property, plant and equipment 49,319 49,193 32,256
Other non-current receivables 17 17 18
Total non-current assets 49,336 49,210 32,451
Current assets excl. cash and cash equivalents 90,656 92,838 79,316
Cash and cash equivalents 397,624 374,974 529,923
Total current assets 488,280 467,812 609,239
TOTAL ASSETS 537,616 517,022 641,690
EQUITY AND LIABILITIES
Equity attributable to owners of the Parent Company 469,432 453,303 511,876
Non-controlling interests 4,460 3,491 978
Total equity 473,892 456,794 512,854
Provision for deferred tax 24,649 24,710 185
Interest-free current liabilities 39,075 35,518 128,651
TOTAL EQUITY AND LIABILITIES 537,616 517,022 641,690
CONSOLIDATED CASH FLOW STATEMENTS Jan-Mar Jan-Mar Jan-Dec
(Amounts in SEK 000s) 2013 2012 2012
Operating activities
Operating profit 17,754 382,081 428,070
Depreciation/amortisation 1,262 1,260 4,545
Other non-cash items 105 266 346
19,121 383,607 432,961
Gains/losses on realised forward exchange contracts 351 285 2,818
Paid tax -2,456 -17,246 -105,736
Interest received and paid 1,803 1,394 8,496
Cash flow from operating activities before changes
in working capital
18,819 368,040 338,539
Changes in working capital 5,369 462 -2,982
Cash flow from operating activities 24,188 368,502 335,557
Cash flow from investing activities -1,410 -9,821 -29,391
Cash flow from financing activities - - -102,373
Cash flow for the period 22,778 358,681 203,793
Cash and cash equivalents at beginning of period 374,974 171,534 171,534
Exchange difference in cash and cash equivalents -128 -292 -353
Cash and cash equivalents at end of period 397,624 529,923 374,974

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

(Amounts in SEK 000s) Jan-Mar Jan-Mar Jan-Dec
2013 2012 2012
At beginning of period 456,794 230,355 230,355
Dividends - - -103,626
Subscription warrants - - 1,253
Comprehensive income for the period 17,098 282,499 328,812
At end of period 473,892 512,854 456,794

REPORTING BY SEGMENT – GROUP

(Amounts in SEK 000s)

Revenue by segment Jan-Mar Jan-Mar Jan-Dec Apr 2012- Apr 2011-
2013 2012 2012 - Mar 2013 - Mar 2012
Finished consumer products 65,628 54,771 237,583 248,440 216,637
Component products 11,943 23,007 50,577 39,513 104,814
License revenue (component products) 1) - 356,004 356,004 - 356,004
Other products 571 511 1,088 1,148 1,975
78,142 434,293 645,252 289,101 679,430
Jan-Mar Jan-Mar Jan-Dec Apr 2012- Apr 2011-
Gross profit by segment 2013 2012 2012 - Mar 2013 - Mar 2012
Finished consumer products 46,596 39,464 170,275 177,407 156,798
Component products 4,927 15,677 29,935 19,185 64,726
License revenue (component products) 1) - 356,004 356,004 - 356,004
Other products 438 384 859 913 1,748
51,961 411,529 557,073 197,505 579,276

1) License revenue refers to revenue from Nestlé (see above in text). The license revenue is included in component products but is reported on a separate line in order to achieve better comparability between years.

Revenue by geographical market

Jan-Mar Jan-Mar Jan-Dec Apr 2012- Apr 2011-
Net sales 2013 2012 2012 - Mar 2013 - Mar 2012
Europe 60,255 59,549 203,328 204,034 240,261
License revenue (Europe) 1) - 356,004 356,004 - 356,004
USA and Canada 2,301 5,303 28,422 25,420 21,891
Asia 8,457 8,394 32,420 32,483 36,727
Rest of world 7,129 5,043 25,078 27,164 24,547
78,142 434,293 645,252 289,101 679,430
PARENT COMPANY INCOME STATEMENTS Jan-Mar Jan-Mar Jan-Dec
(Amounts in SEK 000s) 2013 2012 2012
Net sales 77,010 75,161 278,515
License revenue - 356,004 356,004
Cost of goods sold -29,426 -24,503 -97,475
Gross profit 47,584 406,662 537,044
Selling expenses -15,117 -13,246 -57,673
Administrative expenses -3,209 -2,874 -12,248
Research and development expenses -10,266 -8,433 -35,868
Other operating income - - -
Other operating expenses -1,143 -204 -2,430
Operating profit 17,849 381,905 428,825
Impairment loss on receivable from subsidiary -2,683 -1,183 -8,574
Impairment loss on shares in subsidiary - - -2,583
Net financial items 5,488 3,651 17,220
Profit before appropriations and tax 20,654 384,373 434,888
Provisions to tax allocation reserve - - -109 341
Profit before tax 20,654 384,373 325,547
Tax expense -4,376 -101,290 -86,270
PROFIT FOR THE PERIOD 16,278 283,083 239,277
PARENT COMPANY BALANCE SHEETS 31 Mar 31 Dec 31 Mar
2013 2012 2012
ASSETS
Intangible assets - - 177
Property, plant and equipment 2,087 2,275 2,138
Shares in group companies 21,160 21,160 21,160
Non-current receivables from subsidiaries 24,513 24,513 16,513
Total non-current assets 47,760 47,948 39,988
Current assets excl. cash and cash equivalents 82,862 85,009 69,787
Cash and cash equivalents 393,330 371,448 524,037
Total current assets 476,192 456,457 593,824
TOTAL ASSETS 523,952 504,405 633,812
EQUITY AND LIABILITIES
Equity 365,938 349,660 495,839
Tax allocation reserve 109,341 109,341 -
Interest-free current liabilities 48,673 45,404 137,973
TOTAL EQUITY AND LIABILITIES 523,952 504,405 633,812
PARENT COMPANY CASH FLOW STATEMENTS Jan-Mar Jan-Mar Jan-Dec
2013 2012 2012
Operating activities
Operating profit 17,849 381,905 428,825
Depreciation/amortisation 312 379 1 510
Other non-cash items 106 176 308
Gain/losses on realised foreign exchange contracts 351 285 2,818
Paid tax -2,444 -17,246 -105,690
Interest received and paid 1,956 1,545 9,120
Cash flow from operating activities before changes in working capital 18,130 367,044 336,891
Changes in working capital 5,438 -4,333 -13,512
Cash flow from operating activities 23,568 362,711 323,379
Cash flow from investing activities -1,580 -363 -11,123
Cash flow from financing activities - - -102,373
Cash flow for the period 21,988 362,348 209,883
Cash and cash equivalents at beginning of period 371,448 161,865 161,865
Exchange difference in cash and cash equivalents -106 -176 -300
Cash and cash equivalents at end of period 393,330 524,037 371,448

PARENT COMPANY STATEMENT OF CHANGES IN EQUITY

(Amounts in SEK 000s) Jan-Mar Jan-Mar Jan-Dec
2013 2012 2012
At beginning of year 349,660 212,756 212,756
Dividends - - -103,626
Subscription warrant programme - - 1,253
Profit for the period 16,278 283,083 239,277
At end of period 365,938 495,839 349,660

RELATED PARTY TRANSACTIONS – PARENT COMPANY

(Amounts in SEK 000s) The Parent Company holds 100% of the shares in BioGaia Biologics Inc. USA, BioGaia Japan Inc., Tripac AB and Infant Baby AB. The Parent Company holds 90.1% of the shares in CapAble AB. The Parent Company holds 50% of the shares in TwoPac AB, which is reported as a group company.

Annwall & Rothschild Investment AB holds 740,668 class A shares and 1,259,332 class B shares, which is equal to 11.6% of the share capital and 36.2% of the votes. Annwall & Rothschild Investment AB is owned by Peter Rothschild, President of BioGaia, and Jan Annwall, a member of the Board of the Parent Company. No transactions took place between BioGaia and Annwall& Rothschild Investment AB during the period.

At the end of 2012, BioGaia entered into a project agreement with Board member Jörgen Thorball's partly owned company XOventure. Under the agreement, and within the framework of XOventure's network, consultants have been hired to prepare preclinical documentation and strategy for product development. The consulting assignment began in the first quarter of 2013 and fees of approximately SEK 600 thousand have been paid during the period.

The following transactions have taken place with BioGaia Japan Jan-Mar Jan-Mar Jan-Dec
2013 2012 2012
Interest income 379 656 2,386
Loan provided -1,456 - -1,670
Sale of goods 848 527 4,518

Due to uncertainty about whether the receivable from BioGaia Japan will be recovered in the foreseeable future, a provision has been made for this amount.

The following transactions have taken place with TwoPac AB (incl. subsidiary)

Jan-Mar Jan-Mar Jan-Dec
2013 2012 2012
Interest income 151 149 643
Loan provided - - -8,000
Purchase of goods -9,232 -6,331 -29,314

No significant transactions have taken place with other closely related companies.

The closing balance at the end of the period was as follows:

31 Mar 31 Mar 31 Dec
2013 2012 2012
Non-current receivables from TwoPac AB (incl. subsidiary) 23,491 15,491 23,491
Current transactions with related parties
Current receivables from TwoPac AB 151 149 164
Current liabilities to TwoPac AB -2,877 -2,156 -1,972
-2,726 -2,007 -1,808
CONSOLIDATED KEY RATIOS 1) Jan-Mar
2013
Jan-Mar
2012
Jan-Mar
2012
excl. non
recurring
revenue
2)
Net sales, SEK 000s 78,142 434,293 78,289
Operating profit, SEK 000s 17,754 382,081 26,077
Profit after tax, SEK 000s 17,677 283,195 20,820
Return on
- average equity 4% 76% 9%
- average capital employed 5% 104% 12%
Capital employed, SEK 000s 498,541 513,039 250,664
Number of shares, thousands 17,271 17,271 17,271
Average number of shares, thousands 17,271 17,271 17,271
Number of outstanding warrants, thousands
Average number of outstanding warrants with
a dilutive effect, thousands
87
-
-
-
-
-
Number of shares after dilution, thousands 17,271 17,271 17,271
Basic earnings per share, SEK 0.97 16.37 1.18
Diluted earnings per share, SEK 0.97 16.37 1.18
Basic equity per share, SEK 27.18 29.64 14.45
Diluted equity per share, SEK 27.18 29.64 14.45
Equity/assets ratio 88% 80% 88%
Operating margin 23% 88% 33%
Profit margin 29% 89% 37%
Average number of employees 78 66 66

1) The definitions of key ratios correspond to those in the annual report.

2) Key ratios for the first quarter of 2012 excluding licence revenue from Nestlé (see above under "Financial Performance")

FINANCIAL CALENDAR

9:30 a.m. Teleconference with President Peter Rothschild. To participate in the conference,
please see telephone numbers on www.biogaia.com/agenda
Annual General Meeting, 1:00 p.m. at Lundqvist & Lindqvist Klara Strand,
Klarabergsviadukten 90 in Stockholm.
Interim report 1 January – 30 June 2013
Interim report 1 January – 30 September 2013

This interim report provides a true and fair picture of the business activities, financial position and results of operations of the Parent Company and the Group, and describes the significant risks and uncertainties to which the Parent Company and the Group companies are exposed.

Stockholm, 26 April 2013

David Dangoor Jan Annwall Stefan Elving Board Chairman Board member Board member

Thomas Flinck Inger Holmström Jörgen Thorball Board member Board member Board member

Paula Zeilon Peter Rothschild Board member President

This interim report has not been examined by the company's independent auditor.

BioGaia AB

The company

BioGaia is a healthcare company that develops, markets and sells probiotic products with documented health benefits. The products are primarily based on different strains of the lactic acid bacterium Lactobacillus reuteri (Reuteri) in combination with unique packaging solutions that make it possible to create probiotic products with a long shelf life.

The class B share of the Parent Company BioGaia AB is quoted on the Mid Cap list of NASDAQ OMX Nordic Exchange Stockholm.

BioGaia has 80 employees, of whom 30 are based in Stockholm, 23 in Lund, 18 in Eslöv, two in Raleigh, USA, six in Hiroshima, Japan, and one in Shanghai, China.

Business model

BioGaia's revenue comes mainly from the sale of finished consumer products (digestive health tablets, drops, oral rehydration solution (ORS) and oral health tablets) to distributors, but also of revenue from the sale of component products such as Reuteri cultures, straws and caps.

The products are sold through nutrition, food, natural health and pharmaceutical companies in some 80 countries worldwide. BioGaia holds patents for the use of Lactobacillus reuteri and certain packaging solutions in all major markets.

The BioGaia brand

At the beginning of 2006 BioGaia launched its own consumer brand and today there are a number of distribution partners that sell finished products under the BioGaia brand in a large number of markets. One central part of BioGaia's strategy is to increase the share of sales consisting of BioGaia-branded products.

Some of BioGaia's distributors sell finished consumer products under their own brand names. For these products, the BioGaia brand is shown on the consumer package since BioGaia is both the manufacturer and licensor.

BioGaia's licensees add Reuteri culture to their products and sell these under their own brand names. On these products, the BioGaia brand is most often shown on the package as the licensor/patent holder.

Research and clinical studies

Lactobacillus reuteri is one of the world's most well researched probiotics, especially in young children. To date, 108 clinical studies using BioGaia's human strains of Lactobacillus reuteri have been performed on around 8,600 individuals of all ages. The results have been published in 72 articles in scientific journals.

Studies have been performed on:

  • Infantile colic and digestive health in children
  • Antibiotic-associated diarrhoea (AAD)
  • Acute diarrhoea
  • Gingivitis (inflammation of the gums)
  • Periodontal disease
  • General health
  • Helicobacter pylori (the gastric ulcer bacterium).

REPORTING OF CLINICAL STUDIES

Publication of clinical trial results is a key success factor for BioGaia. The International Committee of Medical Journal Editors has initiated a policy requiring clinical investigators to deposit information about trial design into an accepted clinical trials registry before the onset of patient enrolment, and this has now become a prerequisite for publication of trial outcomes in major medical journals. ClinicalTrials.gov is a registry of clinical trials provided by the U.S. National Institutes of Health and BioGaia encourages all clinicians working with BioGaia products to register their trials on this site. Many of the trials are registered at an early stage, which means that some of the registered trials will not be performed as planned. Consequently, BioGaia takes no responsibility for ensuring that the registered trials reach completion or are successfully reported in the register or the scientific literature. When clinical trial results of significance for the company's operations do become available, BioGaia will report these through press releases.

Latest press releases from BioGaia:

21 Mar 2013 Notice to attend the Annual General Meeting of BioGaia AB

8 Feb 2013 BioGaia AB Year-end report 2012 17 Dec 2012 BioGaia signs two new distribution agreements and yet another study on periodontitis shows positive results

BioGaia AB Box 3242, SE-103 64 STOCKHOLM Street address: Kungsbroplan 3A, Stockholm Telephone: +46 8-555 293 00, Corp. identity no. 556380-8723 www.biogaia.se For additional information contact: Peter Rothschild, President, BioGaia AB, telephone +46 8-555 293 00 Margareta Hagman, Executive Vice President, BioGaia AB, telephone +46 8-555 293 00

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