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Net Insight

Annual Report Feb 19, 2010

3180_10-k_2010-02-19_d2cb9b96-1cd0-4417-a392-a554fd745b1a.pdf

Annual Report

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Net Insight delivers the world's most efficient and scalable optical transport solution for Broadcast and Media, Digital Terrestrial TV/Mobile TV and IPTV/CATV networks.

Net Insight products truly deliver 100 percent Quality of Service with three times improvement in utilization of bandwidth for a converged transport infrastructure. Net Insight's Nimbra™ platform is the industry solution for video, voice and data, reducing operational costs by 50 percent and enhancing competitiveness in delivery of existing and new media services.

World class customers run mission critical media services over Net Insight products for more than 100 million people in more than 35 countries. Net Insight is quoted on the Stockholm Stock Exchange.

For more information, visit www.netinsight.net

YEAR-END REPORT 2009

Net Insight AB (publ), Corporate Reg. No. 556533-4397

Full year 2009

  • Net sales of SEK 232.8 million (274.3).
  • Software license and support revenue of SEK 62.7 (62.1).
  • Improved gross margin at 76.4% (72.4).
  • Operating margin of 14.6% (13.8)
  • Earnings before tax of SEK 31.6 million (40.9).
  • Total cash flow of SEK 0.3 million (23.5).
  • Earnings per share of SEK 0.09 (0.18). Decrease on net income level affected by larger capitalized loss carry forwards in 2008.

Fourth quarter 2009

  • Net sales of SEK 52.2 million (70.2).
  • Software license and support revenue of SEK 15.1 million (11.0).
  • Gross margin of 74.1% (74.7).
  • Operating margin of 4.2% (14.0)
  • Earnings before tax of SEK 2.3 million (10.4)
  • Total cash flow of SEK –3.8 million (18.8).
  • Earnings per share of SEK 0.03 (0.10). Decrease on net income level affected by larger capitalized loss carry forwards in 2008.

CEO comments

Our revenues have not been growing as planned during the year and I see three main reasons for this. During 2009 the repeat business declined but remains substantial, we had no large projects in the delivery phase and investment decisions slipped in many markets during the year. The macro economic conditions 2009 are well known at this point and clearly had a negative effect on our industry.

Despite that, we are able to report positive earnings and cash flow for the full year, supported by a strong gross margin.

Much of our business is project based causing revenue fluctuations over time. EMEA developed strongly but both Asia Pacific and the Americas are behind 2008. We won new orders for Digital Terrestrial TV networks and our position is strong among broadcasters and media centric network operators. During 2009 we have also won new important business for both Cable TV and IPTV networks.

Another very positive development is that we added many new customers and six new countries to our market reach. Brazil and India are two new and potentially large markets for Net Insight where we have won business with leading broadcasters and communications service providers. In the Middle East and China we continued to deliver equipment to significant TV production, contribution and distribution networks. An important step in our expansion strategy has also been taken during the year as we won some initial business together with large global system integrators.

The industry is preparing for the current global "explosion" of video network traffic and Net Insight is able and ready to help customers effectively meet that industry change. We often win business based on our well-proven ability to always deliver 100% Quality of Service, lowest total cost of ownership and our ability to combine IP and optical transport in a one-box solution. 2009 demonstrated that we are truly helping customers reduce complexity and operating costs while enabling new revenue generating services.

Our new customer wins, the significantly enhanced IP offering and our healthy financial position make us well prepared for the future.

I reiterate that Net Insight is well positioned and we continue to confidently drive along our strategic direction for growth in the years ahead.

Revenue, gross margin and earnings before tax (2004-2009)

Business activities during the fourth quarter

During the quarter the Nimbra platform was selected for new Digital Terrestrial TV networks as well as extensions to existing DTT networks. A media network operator selected Net Insight for a Digital Terrestrial TV distribution network in Europe. The solution will provide scalable multicast capabilities and incorporate Net Insight's unique Time Transfer feature for GPS-free time synchronization. A Middle East media network operator selected Net Insight for its first regional build-out of a national SFN Digital Terrestrial TV network based on Net Insight's Nimbra platform.

Net Insight was also selected to supply the backbone network for cable TV distribution in an African country. The national telecom operator is deploying a cable TV distribution network to initially multicast IPTV services between 15 regional sites and carry regionally inserted native video content with 100% Quality of Service.

Net Insight supplied Nimbra switches to Midwest Video Solutions to provide transpacific video transmission feeds from their virtual headend facility in Wisconsin to a US military base in Japan.

A European public radio and TV broadcaster expanded its multi-service network. With this new expansion of Nimbra nodes, the network will in addition to the current video services also transport compressed and uncompressed audio services by using E1 and AES/EBU service interfaces over the broadcasters infrastructure.

A telecom operator in Europe deployed a capacity upgrade of their Nimbra based media network to support an increasing amount of uncompressed video services for the benefit of their customers in several European cities.

Media network operators and broadcasters prepare their networks in support of their Vancouver 2010 Olympic Winter Games coverage. In November, a Nordic broadcaster upgraded its network with Net Insight's high-capacity Nimbra 680 switch and a new contribution network was deployed based on the Nimbra 300/One series to carry video, audio and data feeds from Canada.

Business activities during the year

During the year, Net Insight broke into new important markets and continued to win new customers in the prioritized segments. Further upgrades and extensions were also made to existing Nimbra networks across the globe.

In East Europe Net Insight was selected for a new DTT network and continued to win new customers in Europe for delivery of broadcast and media transport networks. Danmarks Radio built a contribution network, Telespazio selected the Nimbra platform to transport media-rich traffic across Italy and a large broadband and multimedia services provider in southern Europe built a contribution network.

Net Insight's large European customers continued to expand and upgrade their Nimbra networks. The Estonian media network operator Levira, expanded their Digital Terrestrial TV network and Swedish Teracom expanded its media contribution networks in major Scandinavian cities. European Broadcasting Union expanded the global Eurovision and a media network operator further extended its international media network across Eastern Europe. A public radio and TV broadcaster extended their contribution network and another major European media network added further Nimbra nodes to its network.

Continuous extensions were also made to the installed base of Digital Terrestrial TV networks and upgrades are made including the unique Time Transfer feature for GPS-free time synchronization. An East European country continued with their expansion of the DTT network and Rundfunk-Anstalt Südtirol upgraded and extended their network with additional transmitter sites. In the Middle East region an order was received for a significant TV production and contribution network.

The Nimbra platform has proven to be an efficient and reliable media transport platform for live event video transport applications following the successful Beijing Olympics installation in 2008. TeliaSonera International Carrier selected the Nimbra platform to support live sport broadcast transmissions from Sweden's premier football league, a European media operator deployed a network for live sport transmissions from another European football league and another European broadcaster built a contribution network to carry video feeds from the Vancouver 2010 Olympic Winter games.

In 2009, Net Insight entered the important Indian market when TATA Communications selected the Nimbra platform for an international video contribution network. Net Insight also continued to win orders for digital TV distribution networks in Asia. A Korean broadcaster deployed a terrestrial TV distribution network combining mobile TV and DTT services. A media network operator and a Chinese broadcaster deployed new Digital TV distribution networks and media contribution networks were built by a large Asian communications company and another major Chinese broadcaster.

In North America, Net Insight continued to win orders for media-rich networks to the professional media industry. Canadian AldeaVision selected Net Insight to strengthen its international video transmission network, a large sports broadcaster incorporated additional Nimbra nodes into its high-traffic media network and HTN continued the expansion of its extensive US network to support new customers. A global tier1 telecom operator selected Net Insight for a U.S. multi-service backhaul network.

A first important step was also taken in Latin America when the Brazilian broadcaster TV Globo selected the Nimbra platform.

Partnerships

Net Insight continues to develop the partner network to further support sales growth and provide local support to customers. During the year, the partner network has played an important role in large new customer wins and to establish a presence in new geographic markets. In complement to the established local partner network, Net Insight has initiated cooperation with large, global system integrators, which during the year generated some initial business.

Net Insight strengthened its partner network with 8 new partners in Asia, Europe, the Middle East and South America and had 30 business partners at the end of the year. Indirect sales increased to 34% (27) of total sales in 2009.

Marketing activities

During the year Net Insight was present at a number of trade shows. At the IBC2009 exhibition Net Insight demonstrated the full Nimbra product range. For the first time Net Insight exhibited in Brazil at the SET 2009 Broadcast & Cable show and at CabSat in Dubai.

In Asia Net Insight participated at multiple exhibitions, both stand alone but also represented via business partners. Net Insight's business partner NDT was awarded the BIRTV Award for the implementation of a Nimbra based network in China. At the NABShow2009 Net Insight introduced new Nimbra functionality and further in the US, Net Insight exhibited at the VSF/Vidtrans conference, the HD World in New York and TelcoTV in Orlando.

In support of activities towards the DTT market Net Insight participated and presented at multiple conferences. During the conference "Digital Switchover Strategies 09" in London, Norkring received the award "Best technical solution" for the Norwegian Nimbra based DTT network.

In 2009 Net Insight also introduced a new website as an enhanced market communications tool and support to the partner network.

New product introductions

The Nimbra platform offers a complete range of powerful multi-service switches for access, edge and transport in video centric networks. The platform delivers 100% Quality of Service guaranteed and unifies any mix of transport infrastructures - all delivered in a true multiservice one-box solution.

During 2009 the Nimbra product portfolio was further supplemented with additional switching and transport functionality for enhanced handling of IP/Ethernet traffic. These new IP transport capabilities enables network owners to transport signals over a combination of optical links and IP/Ethernet links. This reduces network complexity and operational costs for network operators and enables new revenue generating services. The new Nimbra IP Trunk Module is now installed in multiple pilot networks providing operators with the option to create next generation media networks and the new Ethernet Switching Feature is in full operation in live networks.

The comprehensive network management tool Nimbra Vision has been further enhanced with support for end user subnet management.

Significant events after the end of the period

In January, Net Insight received an order for a Digital Terrestrial TV network from Dialog Telekom, a leading broadcaster and satellite operator in Sri Lanka. Dialog will implement Net Insight's Nimbra platform in a distribution network from headend to four transmitter sites. The solution also includes Net Insight's unique IP trunk solution for migration to an all-IP media network.

GlobeCast placed an order to modernize and upgrade its Nimbra based media contribution network in Paris with Nimbra 680 switches to meet new requirements of its customers, like rapidly increasing use of HD. This first phase of the upgrade interconnects multiple sites in Paris with use of 10 Gbps STM-64 links.

Outlook

In the previous interim report it was said that; despite lower revenues in the third quarter 2009 compared with the same quarter 2008, the Board foresees positive developments, with quarterly fluctuations.

As previously communicated in the Q1 interim report on May 13, 2009, the Board will cease to give quarterly outlooks as of the end of 2009.

Sales and earnings

Net sales per segment

Full year

Net sales for the twelve months period amounted to SEK 232.8 million (274.3) representing a decline of 15.1%. Revaluation of accounts receivables in foreign currencies had a positive effect on sales of SEK 0.7 million (5.4) Hardware revenue decreased by 5.4% in the period mainly related lower volumes in the Americas and APAC partially offset by a strong growth in EMEA. Software licenses declined 23.1% mainly due to lower volumes in the Americas. Support and service revenue continues to grow and shows an increase of 20.3%. The growth comes predominately from the EMEA region. Other revenue declined by 95.3% as the leasing set-up with Beijing Olympic Games last year was recorded under this heading.

The EMEA region accounted for SEK 176.8 million (136.5) of total sales. The improvement is mainly related to geographical expansion. The Americas region recorded a decline in sales to SEK 38.0 million (80.1). Americas in particular has been negatively affected by the recession. APAC has still not fully made up for last year's large order intake and is recording a sales drop to SEK 18.0 million (57.6).

The Gross margin remains stable at a strong level of 76.4% (72.4) partially making up for the lower sales volumes recorded in 2009 compared to last year.

Total operating expenses for the twelve months period amounted to SEK 143.8 million (164.5). The lower expense levels are mainly driven by changes in the depreciation period for capitalized development expenditures from three years to five years based on a reassessment concerning the expected useful life of the products. The extension from three to five years has affected the results positively by SEK 23.8 million. Marketing expenses increased according to plan mainly related to hiring of sales, pre-sales and customer support staff. Administrative expenses are down on last year mainly due to fewer consultants and lower expenses for incentive programs.

Operating earnings for the twelve months period amounted to SEK 34.0 million (37.9), which corresponds to an Operating Margin of 14.6% (13.8).

The financial net amounted to SEK -2.4 million (3.0). The negative financial net is explained by realized and unrealized currency losses in Euro and US Dollar, in combination with lower interest rates on short term investments.

Earnings before tax amounted to SEK 31.6 million (40.9), which corresponds to a profit margin of 13.6% (14.9).

Net income after tax amounted to SEK 34.4 million (67.9). Capitalization of tax losses carry forwards during the year of SEK 11.8 million (27.1) gave a positive tax of SEK 2.7 million (27.1).

Net profit margin was 14.8% (24.8).

Fourth quarter

Net sales for the fourth quarter decreased by 25.6% to SEK 52.2 million (70.2). The Swedish krona weakened against the USD and EUR in the quarter, which resulted in a positive revaluation effect of SEK 1.5 million (5.4). The shortfall versus last year is predominately related to the Americas.

The Broadcast & Media Networks solution areas represented 73% (67), Digital Terrestrial TV & Mobile-TV Networks 19% (27) and IPTV/CATV 8% (6).

Q4 Q4 Q1 Q2 Q3 Full year Full year
Net sales per region (MSEK) 2009 2008 2009 2009 2009 2009 2008
EMEA 41.1 40.0 46.5 51.1 38.2 176.8 136.5
Americas 6.8 24.9 12.7 8.7 9.7 38.0 80.1
APAC 4.3 5.2 1.2 2.8 9.6 18.0 57.6
Total 52.2 70.1 60.4 62.6 57.5 232.8 274.2

The gross margin for the fourth quarter was 74.1% (74.7).

Operating expenses for the fourth quarter amounted to SEK 36.5 million (43.0). The extension to five years depreciation period for capitalized development expenditures has affected the results positively by SEK 5.2 million in the three

months period compared to the depreciation period of three years. The increase in marketing expenses is mainly explained by recruitments to sales, pre-sales and customer support.

Operating earnings for the quarter amounted to SEK 2.2 million (9.8).

The financial net amounted to SEK 0.1 million (0.6).

Earnings before tax amounted to SEK 2.3 million (10.4), which corresponds to a profit margin of 4.4% (14.9).

Revenue Net income Net income including other operating income Net income including deferred tax asset

Note1: Adjusted for other operating revenue of SEK 13.5 million, net income in Q4 2006 was SEK 3.4 million. Note2: Adjusted for other operating revenue of SEK 10.0 million, net income in Q4 2007 was SEK 8.3 million. Note3: Including a deferred tax asset of 27.1 MSEK Note4: Including a deferred tax asset of 11.1 MSEK

Cash flow and financial position

Liquid funds at the end of the period totaled SEK 152.0 million (151.7).

Cash flow from ongoing operations for the twelve months period amounted to SEK 30.5 million (51.5). The decline is mainly related to lower sales volumes and increased marketing expenditures. Total cash flow amounted to SEK 0.3 million (23.5).

Cash flow from ongoing operations for the fourth quarter amounted to SEK 10.3 million (12.7). The decline is mainly related to a lower sales volume and increased marketing expenditure partially offset by a more favorable change in working capital. Total cash flow for the fourth quarter amounted to a SEK -3.8 million (18.8). In the fourth quarter of 2008, SEK 11.6 million was generated through exercise of employee stock options which was not the case in Q4 of 2009

Accounts receivables at the end of the period amount to SEK 87.0 million (62.6). The increase comes as a result of sales recorded later in the period and a recent trend towards longer payment terms.

Shareholders' equity amounted to SEK 335.2 million (274.5) with an equity ratio of 82.2% (76.7%).

Investments

Investments in tangible assets for the twelve months period amounted to SEK 1.6 million (3.7) and depreciation of tangible assets amounted to SEK 0.9 million (8.2). Capitalization of development expenditures totaled SEK 50.9 million (44.5). Depreciation of capitalized development expenditures totaled SEK 23.4 million (45.8).

Investments in tangible assets during the fourth quarter reached SEK 0.7 million (- 8.9). Depreciation of tangible assets amounted to SEK 0.4 million (0.2) Capitalized development expenditures for the fourth quarter, reported as intangible assets, amounted to SEK 13.2 million (13.7). Depreciation of capitalized development expenditures was SEK 6.7 million (11.5).

At the end of the period, net book value of capitalized development expenditures
amounted to SEK 95.3 million (67.9).
Employees At the end of the period Net Insight had 120 (108) employees. The parent company
Net Insight AB had 114 (102) employees and the US subsidiary Net Insight Inc. had
6 (6) employees.
Parent company The parent company's net turnover was SEK 254.1 million (307.7). Net income
amounted to SEK 32.5 million (61.4). Liquid funds amounted to SEK 148.5 million
(149.9).
The tax loss carry-forward is approximately SEK 946 million, which means that the
potential nominal value of the deferred tax asset is approximately SEK 250 million
based on a tax rate of 26.3%.
Risk and
sensitivity
Net Insight's operation and results are impacted by a number of external and internal
factors. A continuous process identifies existing risks and assesses how each risk
shall be managed and mitigated.
analysis The risks to which the company is exposed are divided into market related risks
(including competition, technology development, political risks), operational risks
(including product liability, intellectual property rights, litigation, and customer
dependence) and financial risks (including predominately currency exposure).
No additional significant risks or uncertainties than those described in the annual
report 2008 have developed in the twelve months period. However, the global

page 27 and 37 in the 2008 Annual report.

economic downturn has meant that business decisions as well as customer payments are sometimes delayed. For a complete description of the Company's risk analysis and risk management, see

CONSOLIDATED INCOME STATEMENT

Q4 Q4 Full Year Full Year
Amount in SEK thousands 2009 2008 2009 2008
Net Sales 52 232 70 171 232 801 274 305
Cost of goods & services sold -13 542 -17 755 -54 965 -75 691
Gross earnings 38 690 52 416 177 836 198 614
Marketing expenses -22 469 -17 183 -81 113 -66 689
Administration expenses -3 473 -8 521 -21 451 -26 341
Development expenses -10 551 -17 293 -41 270 -71 517
Other operating income 0 402 0 3 822
Operating earnings 2 197 9 821 34 002 37 889
Net financial items 118 621 -2 386 2 973
Earnings before tax 2 315 10 442 31 616 40 862
Tax 11 093 27 078 2 742 27 078
Net income 13 408 37 520 34 358 67 940
Net income for the period attributable to the stockholders of 13 408 37 520 34 358 67 940
the parent company
Earnings/loss per share , based on net profit attributable to the
Parent Company's shareholders during the period (in SEK per
share)
Earnings per share before dilution 0,03 0,10 0,09 0,18
Earnings per share after dilution 0,03 0,10 0,09 0,18
Average number of shares in thousands before dilution 389 933 376 154 387 616 374 307
Average number of shares in thousands after dilution 389 933 379 236 387 616 379 481
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
Net income 13 408 37 520 34 358 67 940
Other comprehensive income
Exchange rate differences 198 1 322 -518 1 748
Total other comprehensive income 198 1 322 -518 1 748
Total comprehensive income for the period, net after tax 13 606 38 842 33 840 69 688
Total comprehensive income for the period attributable to the 13 606 38 842 33 840 69 688
stockholders of the parent company

CONSOLIDATED CASH FLOW STATEMENT

Q4 Q4 Full year Full year
Amount in SEK thousands 2009 2008 2009 2008
Ongoing operations
Net income before tax 2 315 10 442 31 616 40 862
Depreciation 7 265 11 765 24 855 54 036
Other items not affecting liquidity 2 593 1 678 4 335 1 150
Cash flow from ongoing operations
before change in working capital 12 173 23 885 60 806 96 048
Change in working capital
Increase-/decrease+ in inventories -5 244 -12 284 3 466 -9 625
Increase-/decrease+ in receivables 7 008 -21 303 -22 639 -42 271
Increase+/decrease- in current liabilities -3 653 22 356 -11 092 7 326
Cash flow from ongoing operations 10 284 12 654 30 541 51 478
Investment activity
Acquisitions of intangible fixed assets -13 295 -13 698 -51 672 -44 469
Acquisitions of tangible fixed assets -745 8 919 -1 622 -3 731
Increase-/decrease+ in long-term receivables -25 -95 111 -172
Increase+/decrease- in long-term liabilities 0 -637 0 -637
Cash flow from investment activity -14 065 -5 511 -53 183 -49 009
Financing activity
New share issued - employee stock option program 0 11 625 22 897 21 042
Cash flow from financing activity 0 11 625 22 897 21 042
Increase/decrease in liquid funds -3 781 18 768 255 23 511
Liquid funds, opening balance 155 780 132 976 151 744 128 233
Liquid funds, closing balance 151 999 151 744 151 999 151 744

CONSOLIDATED BALANCE SHEET

Amount in SEK thousands Dec 31, 2009 Dec 31, 2008
ASSETS
Fixed assets
Intangible assets
Capitalized expenditure for development 95 329 67 864
Goodw ill 4 354 4 354
Other intangible assets 2 257 0
Tangible fixed assets
Equipment 2 031 3 830
Equipment for leasing 517 0
Financial assets
Deferred tax asset 29 820 27 078
Deposits paid, long-term 248 359
Total fixed assets 134 556 103 485
Current assets
Inventory 26 670 30 136
Customer receivables 87 007 62 608
Other receivables 8 060 9 820
Cash and bank balances 151 999 151 744
Total current assets 273 736 254 308
Total assets 408 292 357 793
SHAREHOLDERS' EQUITY AND LIABILITIES
Shareholders' equity
Restricted shareholders' equity
Share capital 15 597 15 196
Other contributed capital 1 192 727 1 170 232
Translation difference -1 248 -730
Accumulated deficit -871 843 -910 224
Total shareholders' equity 335 233 274 474
Long-term liabilities
Long-term liabilities 869 1 551
Provisions 7 299 5 168
Total long-term liabilities 8 168 6 718
Current liabilities
Accounts payable 24 259 26 411
Other liabilities 40 632 50 190
Total current liabilities 64 891 76 601
Total liabilities and equity 408 292 357 793
SEK Million Q4 2009 Q4 2008 Full Year 2009 Full Year 2008
EMEA APAC AM Total EMEA APAC AM Total EMEA APAC AM Total EMEA APAC AM Total
Net Sales 41 4 7 52 40 5 25 70 177 18 38 233 137 58 80 274
Regional Contribution 16 -2 2 16 22 0 14 35 86 -3 14 97 72 16 44 132
Regional Contribution% 39% -38% 25% 31% 55% -9% 56% 50% 48% -14% 36% 42% 53% 28% 55% 48%

Regional Contribution is defined as Gross earnings less Marketing expenses. AM is short for Americas

CHANGES IN GROUP SHAREHOLDERS' EQUITY

Other Total
Share contributed Translation Accumulated shareholders'
Amount in SEK thousands capital capital difference deficit equity
2008-01-01 14 828 1 149 558 -2 478 -980 693 181 215
Total comprehensive income 0 0 1 748 67 940 69 688
New shares issued - employee stock options 368 20 674 0 0 21 042
Employee stock option program:
Value of employees' services 0 0 0 2 529 2 529
2008-12-31 15 196 1 170 232 -730 -910 224 274 474
2009-01-01 15 196 1 170 232 -730 -910 224 274 474
Total comprehensive income 0 0 -518 34 358 33 840
New shares issued - employee stock options 402 22 495 0 0 22 897
Employee stock option program:
Value of employees' services 0 0 0 4 023 4 023
2009-12-31 15 597 1 192 727 -1 248 -871 843 335 233
Consolidated condensed income
statement and key figures, SEK m Q4 2009 Q4 2008 Q1 2009 Q2 2009 Q3 2009
Net sales 52.2 70.2 60.4 62.6 57.5
Gross earnings 38.7 52.4 45.7 49.3 44.1
Gross margin 74.1% 74.7% 75.7% 78.7% 76.7%
Operating earnings 2.2 9.8 10.3 11.0 10.5
Operating margin 4.2% 14.0% 17.1% 17.6% 18.2%
Pretax profit 2.3 10.4 10.0 11.1 8.2
Net income 13.4 37.5 7.2 7.9 5.8
Net margin 25.7% 53.5% 11.9% 12.7% 10.1%

PARENT COMPANY INCOME STATEMENT

Q4 Q4 Full Year Full Year
Amount in SEK thousands 2009 2008 2009 2008
Net Sales 57 651 77 973 254 109 307 712
Cost of goods & services sold -18 494 -24 183 -78 096 -99 544
Gross earnings 39 157 53 789 176 013 208 167
Marketing expenses -22 537 -17 422 -81 456 -67 135
Administration expenses -3 472 -8 717 -21 181 -27 431
Development expenses -10 551 -17 643 -41 270 -72 659
Operating earnings 2 597 10 008 32 106 40 943
Net financial items 118 -8 935 -2 385 -6 605
Earnings before tax 2 715 1 072 29 721 34 337
Tax 11 094 27 078 2 742 27 078
Net income 13 809 28 150 32 463 61 415

PARENT COMPANY BALANCE SHEET

Amount in SEK thousands Dec 31, 2009 Dec 31, 2008
ASSETS
Fixed assets
Intangible assets
Capitalized expenditures for development 95 329 67 864
Other intangible assets 2 257 0
Tangible fixed assets
Equipment 2 031 3 830
Equipment for leasing 517 0
Financial assets
Shares in group companies 18 398 18 398
Deferred tax asset 29 820 27 078
Deposits paid, long-term 248 359
Total fixed assets 148 600 117 529
Current assets
Inventory 26 670 30 136
Customer receivables 87 007 62 608
Other receivables 8 060 9 706
Cash and bank balances 148 540 149 880
Total current assets 270 277 252 330
TOTAL ASSETS 418 877 369 859
SHAREHOLDERS' EQUITY AND LIABILITIES
Shareholders' equity
Restricted shareholders' equity
Share capital 15 597 15 196
Other contributed capital 276 968 189 036
Non-restricted equity/Accumulated deficit 32 463 61 415
Total shareholders' equity 325 028 265 646
Long term liabilities
Long term liabilities 869 1 551
Guarantee provisions 7 299 5 168
Total long-term liabilities 8 168 6 719
Current liabilities
Accounts payable 24 259 26 411
Liabilities, subsidaries 22 071 22 513
Other liabilities 39 351 48 571
Total liabilities 85 681 97 495
TOTAL LIABILITIES AND SHAREHOLDERS´ EQUITY 418 877 369 859
This interim report has been prepared in accordance with International Financial
Reporting Standards (IFRS) and the structure follows IAS 34 Interim Financial
Reporting. Except as described below, the accounting policies applied are consistent
with those of the annual financial statements for the year ended 31 December 2008,
as described in those annual financial statements. The following new standards and
amendments to standards are mandatory for the first time for the financial year
beginning 1 January 2009.
IAS 1 (revised), Presentation of financial statements. The revised standard prohibits
the presentation of items of income and expenses (that is 'non-owner changes in
equity') in the statement of changes in equity, requiring 'non-owner changes in
equity' to be presented separately from owner changes in equity. All 'non-owner
changes in equity' are required to be shown in a performance statement. Entities can
choose whether to present one performance statement (the statement of
comprehensive income) or two statements (the income statement and statement of
comprehensive income). The group has elected to present an income statement and
a statement of comprehensive income.
IFRS 8, Operating segments. IFRS 8 replaces IAS 14, 'Segment reporting'. It
requires a 'management approach' under which segment information is presented on
the same basis as that used for internal reporting purposes. This has resulted in that
the following segments are presented in the financial statement, EMEA, North
America and APAC. Operating segments are reported in a manner consistent with
the internal reporting provided to the chief operating decision-maker. The chief
operating decision-maker has been identified as the Chief Executive Officer that
makes strategic decisions.
IAS 23, Borrowing costs. The revised standard requires that borrowing costs related
to construction of qualifying assets have to be capitalized as part of the cost of
acquisition. Currently the company has no borrowings why the implementation of the
standard currently has no practical effect.
The other standards, amendments to standards and interpretations that are
mandatory for the first time for the financial year beginning 1 January 2009, are not
currently relevant for the group.
Following a new analysis of the research and development expenses, the
assessment for which projects the depreciation of capitalized expenditures should be
reported as cost of goods sold and for which projects depreciation should be
continued to be reported as research and development expenses, will lead to a
change from January 1, 2010. This implies a shift of depreciation expenses from the
profit and loss line "Development expenses" to "Cost of goods and services sold",
this has no impact on profit. Furthermore, it does not impact the Company's earnings
potential on incremental sales but will impact the gross margin.
Annual General
Meeting
The Ordinary General Meeting will be held Thursday April 29, 2010, in
Net Insight's offices in Västberga.
Shareholders who are entered in the share register kept by the Securities Register
Center (VPC AB) on 23 April 2010 and apply to the Company no later than 23 April
2010 are entitled to attend and vote at the General Meeting.
Applications to participate may be sent to the address Net Insight AB, Box 42093,
126 14 Stockholm or by telephone to +46 (0) 8685 04 00 or by fax to +46 (0) 8685 04
20 or by e-mail to [email protected].
Dividend The Board proposes that the AGM resolves that no dividend be paid for the financial
year 2009.
Reporting dates Annual General Meeting
Interim report for January – March 2010:
Interim report for January – June 2010:
Interim report for January – September 2010:
29 April 2010
7 May 2010
22 July 2010
22 October 2010

Stockholm, 19 February 2010

Fredrik Trägårdh Chief Executive Officer

For more information, please contact:

Fredrik Trägårdh, CEO Net Insight AB, Tel: +46 (0) 8-685 0400, [email protected]

Thomas Bergström, CFO, Net Insight AB Tel.: +46 (0) 8-685 04 00, email:[email protected]

Box 42093 126 14 Stockholm Tel +46 (0) 8 685 04 00 www.netinsight.net Corporate Reg. No. 556533-4397

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