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Camurus

Interim / Quarterly Report Jul 17, 2018

3021_ir_2018-07-17_b5863d46-0cb1-44cc-9d35-afa198de27f7.pdf

Interim / Quarterly Report

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INTERIM REPORT 2018 Q2

CONTENTS

3 CEO statement

4 Q2 in brief

  • 5 Our development pipeline
  • 6 Operational overview
  • 9 Financial overview
  • 10 Other disclosures
  • 11 Board Assurance
  • 12 Financial information
  • 20 Key figures & definitions
  • 21 Financial notes

FINANCIAL CALENDAR

Q3 2018 25 October 2018

Camurus is committed to developing and commercializing innovative and long-acting medicines for the treatment of severe and chronic conditions, including opioid dependence, pain, cancer and endocrine disorders. New drug products are based on our proprietary FluidCrystal® technologies with the purpose to deliver improved quality of life, treatment outcomes and resource utilization. The company's share is listed on Nasdaq Stockholm under the ticker "CAMX". For more information, visit camurus.com

"We made significant progress towards regulatory approvals for CAM2038 in the US, Europe and Australia"

Launch preparations and positive pipeline development

During the second quarter, we continued to progress approval processes for our weekly and monthly buprenorphine depots, CAM2038, for the treatment of opioid dependence, and intensified our launch preparations in Europe and Australia. We regained the worldwide rights to CAM2029 octreotide depot, received positive clinical results for CAM2043, and completed a directed share issue.

Progress in approval processes and launch readiness

During the second quarter, we made significant progress towards regulatory approvals of CAM2038 in the US, Europe and Australia. The New Drug Application (NDA) was resubmitted to the FDA by our US partner Braeburn. After the period, we were delighted to receive notice of the FDA's acceptance of the complete response together with a PDUFA goal date of December 26, 2018. Market Authorization Application (MAA) review processes in the EU and Australia continued to advance, with expected approvals on all key markets in 2018.

Results from our randomized, double-blind, double-dummy, active-controlled Phase 3 study were published in JAMA Internal Medicine, demonstrating favorable clinical outcomes for CAM2038 versus current standard treatment with daily sublingual buprenorphine/naloxone in opioid dependent patients. This represents the first publication of Phase 3 study results for a longacting buprenorphine injectable treatment. Clinical study results, including subgroup analyses of Phase 3 results in heroin and injection drug users, have also been presented at leading international scientific addiction conferences, showing statistically improved outcomes for key measures for CAM2038 versus daily sublingual buprenorphine/naloxone.

Launch preparations for CAM2038 continued to progress. In the US, Braeburn made significant advances in establishing an effective marketing, reimbursement and distribution model for CAM2038. Responses from payors and prescribers have been encouraging. In Europe, we have further strengthened our organization within marketing, medical affairs and market access, and our commercial

teams have continued to execute on the regional go-to-market plans for CAM2038. In Australia, we recruited a business unit head with experience in the opioid dependence therapy area to build the organization and prepare for launch. Additionally, we initiated the expansion of our global distribution network to ensure access to treatment for patients outside EU and Australia and signed an agreement with Medison Pharma for commercialization of CAM2038 in Israel.

Conclusion of pivotal study in chronic pain

A randomized, placebo-controlled Phase 3 study of CAM2038 for the treatment of chronic low back pain was concluded in May 2018. Subsequently, our study teams have been preparing for database lock and unblinding of the study. Topline efficacy results are expected in the third quarter. Meanwhile, a long-term safety extension study of CAM2038 is ongoing, which is anticipated to be clinically completed towards the end 2018.

Preparing for CAM2029 Phase 3 studies

After regaining the exclusive worldwide rights to our CAM2029 octreotide depot and related products from Novartis, we have worked diligently to ensure a smooth transfer of the project and have also started to prepare for Phase 3 registration programs for CAM2029 in acromegaly and neuroendocrine tumors (NET). During the second half of 2018, we plan to complete ongoing manufacturing preparations for Phase 3 and engage with healthcare authorities in the EU and US to align clinical registration program updates. The market for long-acting somatostatin products, Sandostatin® LAR® and Somatuline® Autogel®, has shown steady growth for the past two decades with 2017 global sales exceeding USD 2.4 billion. Based on our product design advantages and positive clinical results from Phase 1 and 2 studies, we expect that CAM2029, if approved, could gain a significant market share and become an important catalyst for future growth and value creation for Camurus.

Promising Phase 1 results for CAM2043

In our early pipeline, we obtained topline results from the first clinical study of our weekly treprostinil depot, CAM2043, in development for treatment of pulmonary arterial hypertension (PAH). Based on the positive pharmacokinetic and tolerability results in healthy volunteers, we have started preparing the further clinical development of CAM2043 in collaboration with key opinion leaders and clinical experts.

Directed share issue completed

To support the commercialization of CAM2038 in Australia and the initiation of clinical development programs for CAM2029 and CAM2043, a directed share issue of approximately MSEK 102 was completed in June, securing these important activities up to the expected US approval and launch of CAM2038.

The second quarter has been intense and productive, during which our dedicated teams continued to deliver on key priorities. I am proud of the commitment of my coworkers and thankful for the many positive results that they have achieved. With the approvals of CAM2038, we will have the opportunity to positively impact the lives of hundreds of thousands of patients living with opioid dependence. In the longer term we aim to address important treatment needs in other patient groups with severe and chronic diseases.

Fredrik Tiberg, President & CEO

Q2

Business highlights

  • NDA for CAM2038 resubmitted to FDA
  • JAMA Internal Medicine published positive Phase 3 study results for CAM2038 for treatment of opioid use disorder
  • Camurus regained exclusive worldwide rights to CAM2029 and related product candidates from Novartis
  • Topline results announced from Phase 1 study of CAM2043 for the treatment PAH
  • Directed share issue completed with proceeds of 102 MSEK
  • Camurus and Medison entered into agreement for CAM2038 in Israel
  • episil® oral liquid launched in Japan by Meiji Seika Pharma
  • Company presentation at the H.C. Wainwright & Co. Global Life Sciences Conference, and Jefferies Global Healthcare Conference
  • Clinical results for CAM2038 presented at the American Society for Addiction Medicine (ASAM) Annual Conference, Congrès International d'Addictologie de l'Albatros, and the College on Problem Drugs and Dependence (CPDD) Annual Scientific Meeting
  • New patents issued for CAM2029 and CAM2038 in the US

Significant event after the period

• FDA accepts complete response and issues user fee (PDUFA) goal date of December 26, 2018

Financial summary

MSEK 2018
Apr-Jun
2017
Apr-Jun
2018
Jan-Jun
2017
Jan-Jun
Net Sales 7.3 19.1 22.0 36.3
Operating result -81.2 -58.7 -127.6 -110.3
Result after tax -67.5 -45,8 -103.8 -86.1
Earnings per share SEK before and after dilution -1.81 -1,23 -2.78 -2.31
Cash position 199.1 413.4 199.1 413.4

January - March

Business highlights

  • Complete response letter issued by the FDA regarding the CAM2038 new drug application (NDA) for the treatment of OUD
  • Type A Meeting Package submitted to the FDA regarding the Agency's request for additional information for the CAM2038 NDA
  • All patients completed treatment in a randomized, placebocontrolled Phase 3 study of CAM2038 in chronic pain
  • First clinical milestone achieved in collaboration with Rhythm Pharmaceuticals in the development of a weekly setmelanotide depot for the treatment of genetic obesity disorders
  • Company presentations given at Biostock Live, Stockholm Corporate Finance Life Science Seminar, Cowen and Company Annual Health Care Conference, and Carnegie Nordic Healthcare Seminar

Late-stage diversified product pipeline

Camurus is a research-based pharmaceutical company with a focus on the development and commercialization of new and innovative pharmaceuticals for serious and chronic conditions, where there are clear medical needs and the potential to significantly improve treatment. For the development of new drug candidates Camurus utilizes its own proprietary formulation technology, such as the long-acting injection depot FluidCrystal®. New proprietary medicines with improved properties and treatment outcomes are developed by combining the company's patented drug delivery technologies with active ingredients with documented safety and efficacy profiles. These are developed with significantly lower cost and risk, compared with the development of completely new pharmaceuticals. Camurus' development pipeline contains product candidates for the treatment of cancer and the side effects of cancer treatment, endocrine diseases, pain and addiction. A summary and status update on the different projects is given below.

PARTNER PRODUCT PRE-CLINICAL PHASE 1-2 PHASE 3 REGISTRATION MARKET
b braeburn camurus. CAM2038 q1w OPIOID DEPENDENCE REGISTRATION
b braeburn camurus. CAM2038 q4w OPIOID DEPENDENCE REGISTRATION
b braeburn camurus. CAM2038 q1w CHRONIC PAIN PHASE3
b braeburn camurus. CAM2038 q4w CHRONIC PAIN PHASE3
camurus. CAM2029 NEUROENDOCRINE TUMORS PHASE 1-2
camurus. CAM2029 ACROMEGALY PHASE 1-2
camurus. CAM2032 PROSTATE CANCER PHASE1-2
camurus. CAM2047 CINV3 PHASE 1-2
b braeburn camurus. CAM2048/58 POSTOPERATIVE PAIN & PONV4 PHASE 1-2
$r$ huthm 2 CAM4072 GENETIC OBESITY PHASE1-2
camurus. CAM2043 PAH5 PHASE 1-2

CAM2038 – opioid dependence

Opioid dependence is a serious, chronic, relapsing disease and a growing global health problem. Medication assisted treatment (MAT) with daily buprenorphine and methadone is the current standard of care, effectively reducing withdrawal and cravings, misuse and spread of diseases. However, these treatments are also associated with limitations such as poor treatment adherence, misuse, medication diversion, and accidental pediatric exposure. CAM2038 is being developed as both weekly and monthly long-acting subcutaneous buprenorphine depots for the treatment of opioid dependence. The investigational products are based on our proprietary FluidCrystal® injection depot technology and are intended for subcutaneous administration by healthcare professionals using prefilled syringes, provided in multiple doses, to allow individualized treatment of patients with opioid dependence. Patients being treated with CAM2038 are freed from the burden and stigma associated with the daily, often supervised, distribution and administration of current buprenorphine medications. Treatment with CAM2038 also has the potential to generate substantial savings for the healthcare system and society by reducing the costs of frequent supervised treatment, improving treatment compliance, and lowering diversion, misuse and abuse.

CAM2038 has been studied in a comprehensive clinical program comprising seven clinical studies, including two Phase 3 studies. A pivotal efficacy study met both the FDA and EMA primary efficacy endpoints (responder rate and mean percentage of urine samples negative for illicit opioids). In addition, superiority of CAM2038 was demonstrated for the cumulative percentage of patients with no evidence of illicit opioid use during treatment weeks 4 to 24. The safety profile of CAM2038 was generally consistent with the known safety profile of buprenorphine except for mild-to-moderate injection-site adverse events.

STATUS Q2

Marketing Authorization Applications (MAAs) are currently being evaluated by the European Medicines Agency (EMA) and the Australian Therapeutic Goods Administration (TGA). Final approval decisions from both authorities are anticipated in Q4 2018.

In the US, our partner Braeburn resubmitted the New Drug Application (NDA) for CAM2038 weekly and monthly buprenorphine depot injections to the US Food and Drug Administration (FDA) in May, in response to the Complete Response Letter (CRL) received in January 2018. A notification by the FDA of a Prescription Drug User Fee Act (PDUFA) action date is expected shortly.

Also in May, we announced the publication of positive Phase 3 pivotal study results for CAM2038 in the Journal of the American Medical Association (JAMA). The results, supporting efficacy and potential clinical advantages of the investigational medical product for the treatment of opioid dependence, represent the first scientific publication of Phase 3 data of a long-acting buprenorphine injection.

In June, we announced a new partnership with Medison Pharma for distribution of CAM2038 in Israel. Medison will have the exclusive right to commercialize CAM2038 in all indications, including opioid dependence and chronic pain, and will also be responsible for obtaining regulatory approval in Israel.

CAM2038 – chronic pain

Chronic pain is a global health problem, causing deterioration in general health, reduced quality of life, decreased work capacity and dependence and misuse of strong opioids. CAM2038 is being developed to provide round-the-clock pain relief, while decreasing the risk of respiratory depression and fatal overdoses associated with full µ-opioid agonists, such as morphine, oxycodone and fentanyl. With CAM2038 we aim to provide the

combination of long-lasting efficacious analgesia with the reduced risk of misuse, abuse and illicit diversion.

STATUS Q2

In the Phase 3 efficacy study of CAM2038 in chronic lower-back pain, all patients have been fully treated in the efficacy phase. In the following long-term safety extension study, all patients have been included and the study is continuing according to plan. Topline results from the efficacy study are expected in Q3 2018, followed by longterm safety results in Q4 2018.

CAM2029 – acromegaly and NET

CAM2029 is being developed for the treatment of acromegaly and neuroendocrine tumors (NET). CAM2029 is a ready-to-use, long-acting subcutaneous injection of the active substance octreotide formulated with our proprietary FluidCrystal® injection depot technology. It provides several potential advantages compared to the currently marketed product Sandostatin® LAR® including higher bioavailability, fast onset of effect, and the potential for improved patient convenience. CAM2029 has been evaluated in four clinical Phase 1/2 studies and demonstrated positive results in a Phase 2 multicenter study in patients with acromegaly and NET.

STATUS Q2

In May, it was announced that Camurus regained the global development and commercialization rights to CAM2029, and related assets, from Novartis. We subsequently worked closely with Novartis to secure a smooth project and knowhow transfer from Novartis to Camurus. We plan to start the pivotal clinical program for CAM2029 during the first half of 2019.

CAM2043 – PAH

Pulmonary arterial hypertension (PAH) is a rare and severe progressive disease characterized by elevated blood pressure in the pulmonary arteries. Without therapeutic intervention, the disease progresses rapidly and the increased pulmonary vascular resistance and incremental strain on the right ventricle leads to heart failure and death, with a median survival of 2.8 years after diagnosis. Prostacyclin analogs, such as treprostinil, are known to be efficacious, and parenteral therapy with these is recommended by guidelines for patients with severe or rapidly progressing disease. However, parenteral delivery is associated with risks of serious bloodstream infections or with infusion site pain and reactions which can be intolerable.

CAM2043 is a long-acting treprostinil formulation, based on our FluidCrystal® injection depot technology, being developed as a patient-friendly treatment option for PAH. CAM2043 is a ready-to-use subcutaneous injection which is self-administered via a prefilled syringe as a small dose volume (≤1 mL), allowing dose titration for efficacy and tolerability.

STATUS Q2

In May we announced the positive results from an openlabel Phase 1 study of single and repeated dosing of CAM2043. The topline results showed that CAM2043 provided a dose-proportional treprostinil plasma exposure and release profile suitable for weekly, or less frequent, dosing. The tolerability of CAM2043 was generally good with no observations of unexpected or serious adverse events. Injection site reactions were of mild to moderate intensity and resolved over time.

Further clinical development of CAM2043 is now being prepared and the next step will include a Phase 2 proof-ofconcept study with an expected start date in early 2019.

Other pipeline projects

Several new product candidates, selected with support of market analyses, are being evaluated in pharmaceutical and pre-clinical studies. The projects comprise formulation optimization regarding release of the active substance and stability, as well as pharmacological and toxicological properties defined by the target product profiles.

STATUS Q2 CAM2032

The well-established hormone therapies for prostate cancer, based on gonadotropin releasing hormone agonists such as leuprolide, aim to reduce testosterone levels and thereby impede the growth of cancer cells. CAM2032 is a long-acting subcutaneous leuprolide depot for the treatment of prostate cancer. Based on our FluidCrystal® injection depot technology, CAM2032 is being developed for self-administration with a prefilled syringe as a small dose volume which does not require any reconstitution or temperature conditioning. Additional potential indications for CAM2032 include precocious puberty and endometriosis.

Discussions with potential development and commercialization partners are ongoing.

CAM2047, CAM2048 and CAM2058

Three new investigational products, based on our FluidCrystal® injection depot technology, are being developed for the treatment of chemotherapy induced nausea and vomiting (CAM2047), pain (CAM2048), and the combined treatment of postoperative pain, nausea and vomiting (CAM2058).

Results from a Phase 1 trial of CAM2047, CAM2048 and CAM2058 demonstrated that all products were well tolerated locally and systemically, with pharmacokinetic profiles meeting the target specifications for these product candidates. Planning of the registration program and

analysis of market potential of these product candidates are ongoing.

CAM4071

CAM4071 is a long-acting formulation of pasireotide based on our FluidCrystal® injection depot technology, which has been investigated in a completed Phase 1 trial. The results from the study were presented at the European Congress of Endocrinology in Barcelona in May 2018.

CAM4072

CAM4072, based on our FluidCrystal® technology, is a weekly formulation of the MC4 agonist setmelanotide, developed by our partner Rhythm Pharmaceuticals, for the treatment of rare genetic obesity disorders. The FDA has granted Rhythm's setmelanotide Breakthrough Therapy designation for the treatment of pro-opiomelanocortin (POMC) and leptin receptor (LepR) deficiency obesity and Orphan Designation for treatment Prader-Willis Syndrome. Results from Phase 2 clinical trials of setmelanotide demonstrated significant weight loss and substantial reductions in hunger for patients with POMC and LepR deficiency obesity. Phase 3 clinical trials are ongoing for each of these indications, and in parallel the long-acting formulation of setmelanotide, CAM4072, is being developed. Rhythm has successfully completed Phase 1 studies of single and repeat doses of CAM4072 and continued clinical studies of CAM4072 in patients with rare genetic obesity disorders are currently being prepared.

Medical device - episil®

episil® oral liquid is a medical device for the treatment of inflammatory and painful conditions in the oral cavity, currently being marketed in Europe, the US and other territories. The product provides fast pain relief and protection of sore and inflamed mucosal surfaces caused, for example, by oral mucositis, a common and serious side effect of cancer treatment. When in contact with the buccal membrane, episil® transforms into a thin protective layer of gel, offering effective pain relief for up to 8 hours. episil® oral liquid is based on our FluidCrystal® topical bioadhesive technology.

STATUS Q2

In May, episil® was launched in Japan by our partner Solasia Pharma's commercialization and promotion partner, Meiji Seika Pharma, after receiving reimbursement and being added to the NHI drug reimbursement price list the previous month. Solasia also progressed with a market approval application for episil® in China, where a randomized, active-controlled Phase 3 study of episil® in patients with oral mucositis was recently completed. Study results are expected to be announced during the second half of 2018.

REVENUES

Revenues during the quarter amounted to MSEK 7.3 (19.1), generated from license agreements, project activities and product sales.

The difference compared to the same period last year is mainly attributable to the variation in revenue streams between quarters. See also note 3.

OPERATING RESULT

Marketing, business development and distribution costs during the quarter, were MSEK -24.1 (-14.6) and Administrative expenses amounted to MSEK -5.5 (-2.6). The increase compared to the same period last year is mainly attributable to the expansion of the commercial organization in preparation of the planned launch of CAM2038 in Europe.

R&D costs, including depreciation and amortization of tangible and intangible assets were MSEK -57.3 (-59.0). The decrease compared with the same period last year is primarily attributable to costs related to completing the pivotal clinical program for CAM2038 in opioid dependence.

Other operating expenses, which mainly consist of currency exchange losses in operational activities, were MSEK -0.3 (-0.6).

The operating result for the quarter was MSEK -81.2 (-58.7).

FINANCIAL ITEMS AND TAX

Financial items for the period was MSEK 0.0 (-0.0). Tax was MSEK 13.6 (12.9) and is mainly attributable to deferred tax for the reported loss during the quarter.

Deferred tax assets have been updated following the decision by the Swedish Parliament in June 2018 on new corporate taxation., and the effect was not significant.

RESULT FOR THE PERIOD

The result for the period was MSEK -67.5 (-45.8), corresponding to earnings per share of SEK -1.81 (-1.23) before and after dilution.

CASH FLOW AND INVESTMENT

Cash flow from operating activities, before change in working capital, was negative and amounted to MSEK -80.0 (-57.7).

Change in working capital affected the cash flow positively by MSEK 7.9 (-2.9).

Cash flow from investing activities was MSEK -1.8 (-0.3) and from financing activities MSEK 6.7 (10.5) related to issuance of warrants.

CASH

The company's cash position as of June 30, 2018, was MSEK 199.1 (413.4). The difference compared to the previous year is mainly attributable to the operating result.

In addition, the company will receive MSEK 102.3, before issue costs, from the directed new issue that was completed in June. At end of the period, the share issue was registered but not paid. Proceeds from the issue has been paid after period.

There were no outstanding loans as of June 30, 2018, and no loans have been taken up since.

EQUITY

Consolidated equity as of June 30, 2018, including proceeds from the directed new issue completed in June, was MSEK 383.0 (488.9).

ACQUISITIONS

Establishment of the European commercial organization progressed and a wholly owned subsidiary has been set up in France.

CAMURUS' SHARE

Camurus' share is listed on Nasdaq Stockholm.

In June, Camurus completed a directed share and 1,100,000 new shares were issued. At the end of the period, the total number of shares and votes was 38,381,486 (37,281,486).

Camurus has three subscription warrant programs

active for the company's employees.

Warrant program TO2016/2019

In accordance with a decision by the Shareholder's General Meeting in May 2016, an incentive program, TO2016/2019, was introduced. 550 000 warrants were issued, which give the right to subscribe for an equal number of shares during the period May 15, 2019 – December 15, 2019. However, transfer of subscription warrants to future employees was not allowed after the Annual General Meeting 2017. In all 47 employees have joined the program and subscribed for 404,300 warrants. The dilution effect on a maximum utilization of subscribed warrants corresponds to 1.8% of the share capital and the voting rights. During the quarter, earnings after tax were negatively impacted by MSEK 0.4 related to the stay-on bonus the participants receive as part of the program. Warrant program TO2017/2020

In accordance with a decision by the Shareholder's General Meeting in May 2017, an incentive program, TO2017/2020, was introduced. 750,000 warrants were issued, which give the right to subscribe for an equal number of shares during the period May 15, 2020 – December 15, 2020. However, transfer of subscription warrants to future employees was not allowed after the Annual General Meeting 2018. 44 employees have joined the program and subscribed for 658,932 warrants. The dilution effect on a maximum utilization of subscribed warrants corresponds to 1.8% of the share capital and the voting rights. During the quarter, earnings after tax were negatively impacted by MSEK 0.8 related to the stay-on bonus the participants receive as part of the program. Warrant program TO2018/2021

In accordance with a decision by the Shareholder's General Meeting in May 2018, an incentive program, TO2018/2021, was introduced. 1,000,000 warrants were issued, which give the right to subscribe for an equal number of shares during the period May 15, 2021 – December 15, 2021. The dilution effect on a maximum utilization of the programs corresponds to 2.7% of the

share capital and the voting rights. As of 30 June, 2018, 42 employees had joined the program and subscribed for 523,900 warrants. During the quarter, earnings after tax were negatively impacted by MSEK 2.3 related to the stay-on bonus the participants receive as part of the program.

SIGNIFICANT EVENT AFTER THE PERIOD

FDA accepts complete response and issues user fee (PDUFA) goal date of December 26, 2018.

PARENT COMPANY

Revenues for the quarter amounted to MSEK 11.0 (19.4) and the result after tax was MSEK -68.2 (-45,3).

On June 30, 2018, equity in the Parent Company amounted to MSEK 364.6 (472.3) including proceeds from the directed new share issue that was completed in June. At end of period the issue was registered but not paid.

Total assets at the end of the period was MSEK 469.5 (557,7) of which MSEK 189.3 (413.2) were cash and cash equivalents.

PERSONNEL

At the end of the period, Camurus had 76 (66) employees, of whom 52 (47) were within research and development, 15 (11) within business development and marketing and sales, while 8 (7) were within administration. The full time equivalent employees (FTEs) during the quarter amounted to 67 (62).

SIGNIFICANT RISKS AND UNCERTAINITIES

The company management makes estimates and assumptions about the future. Such estimates can deviate considerably from the actual outcome, since they are based on various assumptions and experiences.

The estimates and assumptions that may lead to the risk of significant adjustments to reported amounts for assets and liabilities relate mainly to measurement and allocation of revenues and costs in connection with

licensing agreements and deferred tax receivables.

Risks in ongoing development projects comprise technical and manufacturing related risks (including products failing to meet set specifications post manufacturing), safety and effect-related risks that can arise in clinical trials, regulatory risks relating to nonapproval or delays of clinical trial applications and market approvals, and commercial risks relating to the sale of proprietary and competing products and their development on the market, as well as IP risks relating to approval of patent applications and patent protection. In addition, there are risks relating to the development, strategy and management decisions of Camurus' partners. Camurus pursues operations and its business on the international market and the company is therefore exposed to current risks, since revenues and costs arise in different currencies, mainly SEK, EUR, GBP and USD.

The Board of Directors has not changed its outlook on future developments in relations to their outlook published in the interim report for the first quarter 2018.

AUDIT

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

FURHER INFORMATION

For further information, please contact: Fredrik Tiberg, President & CEO Tel.: +46 46 286 46 92, e-mail: [email protected]

Lund, Sweden, July 16, 2018 Camurus AB Board of Directors

Board assurance

The Board of Directors and the CEO certify that this interim report gives a true and fair view of the company's and Groups' operations, financial position and results and describes significant risks and uncertainties that the Company and the companies included in the Group face.

Lund, July 16, 2018

Camurus AB

Per-Olof Wallström Chairman of the Board

Martin Jonsson Board Member

Kerstin Valinder Strinnholm Board Member

Per-Anders Abrahamsson Board Member

Behshad Sheldon Board Member

Marianne Dicander Alexandersson Board Member

Fredrik Tiberg President and CEO, Board Member

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

Financial statements

CAMURUS INTERIM REPORT SECOND QUARTER 2018 12

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

KSEK Note 2018
Apr-Jun
2017
Apr-Jun
2018
Jan-Jun
2017
Jan-Jun
2017
Jan-Dec
Net sales 3 7,315 19,138 21,954 36,330 54,308
Cost of goods sold -1,217 -1,101 -2,764 -1,132 -1,356
Gross profit 6,098 18,037 19,190 35,198 52,952
Marketing and distribution costs -24,146 -14,577 -41,648 -21,557 -45,893
Administrative expenses -5,516 -2,558 -10,515 -9,997 -26,590
Research and development costs -57,337 -59,026 -94,839 -113,255 -222,939
Other operating income 46 40 227 40 93
Other operating expenses -301 -638 - -739 -1,147
Operating result -81,156 -58,722 -127,585 -110,310 -243,524
Finance income 37 0 77 1 174
Finance expenses -11 -8 -18 -11 -18
Net financial items 26 -8 59 -10 156
Result before tax -81,130 -58,730 -127,526 -110,320 -243,368
Income tax 8 13,622 12,927 23,749 24,270 52,794
Result for the period 4 -67,508 -45,803 -103,777 -86,050 -190,574

Total comprehensive income is the same as the result for the period, as the consolidated group contains no items that are recognized under other comprehensive income. Total comprehensive income is attributable to parent company shareholders.

EARNINGS PER SHARE, based on earnings attributable to parent company shareholders for the period (in SEK per share)

SEK 2018
Apr-Jun
2017
Apr-Jun
2018
Jan-Jun
2017
Jan-Jun
2017
Jan-Dec
Earnings per share before dilution, SEK -1.81 -1.23 -2.78 -2.31 -5.11
Earnings per share after dilution, SEK -1.81 -1.23 -2.78 -2.31 -5.11

Presently, the company has three subscription warrant programs active. For further information see page 9 Camurus' share, and page 21.

CONSOLIDATED BALANCE SHEET

ASSETS 490,133 570,403 475,934

KSEK Note 2018-06-30 2017-06-30 2017-12-31 KSEK Note 2018-06-30 2017-06-30 2017-12-31
ASSETS EQUITY
Fixed assets
Equity attributable to parent company
Intangible assets shareholder
Capitalized development expenditure 15,609 17,697 16,653 Share capital 960 932 932
Other contributed capital 741,682 641,524 642,175
Tangible assets Retained earnings, including results for the period -359,651 -153,597 -258,107
Equipment 11,256 10,259 9,902 Total equity 9 382,991 488,860 385,000
Financial assets LIABILITIES
Deferred tax receivables 8 141,431 85,954 114,997
Total fixed assets 168,296 113,910 141,552 Short-term liabilities
Trade payables 29,186 17,133 15,086
Current assets Income taxes 1,138 - 517
Other liabilities 6,078 4,668 2,672
Inventories Accrued expenses and deferred income 70,740 59,742 72,659
Finished goods 2,317 1,425 2,829 Total short-term liabilities 107,142 81,543 90,934
Raw materials 4,004 12,623 724 TOTAL EQUITY AND LIABILITIES 490,133 570,403 475,934
Total inventories 6,321 14,048 3,553
Current receivables
Registered but unsettled
issue payment
9 94,357 - -
Trade receivables 2,430 12,010 5,781
Other receivables 6,230 3,285
Prepayments and accrued income 13,156 10,845 7,239
Total current receivables 5 116,423 43,133 16,305
Cash and cash equivalents
Total current assets 199,093 413,360 314,524
TOTAL ASSETS 321,837 456,493 334,382

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

Retained
Share Other
contributed
earnings,
including result
KSEK Note capital capital for the period Total equity
Opening balance 1 January 2017 932 631,034 -67,549 564,418
Result for the period and comprehensive income -86,050 -86,050
Exchange-rate differences - - 2 2
Transactions with shareholders
Warrants issued - 10,490 - 10,490
Closing balance 30 June 2017 932 641,524 153,597 488,860
Opening balance 1 January 2017 932 631,034 -67,549 564,418
Result for the period and comprehensive income -190,574 -190,574
Exchange-rate differences - - 16 16
Transactions with shareholders
Warrants issued - 11,141 - 11,141
Closing balance 31 December 2017 932 642,175 -258,107 385,000
Opening balance 1 January 2018 932 642,175 -258,107 385,000
Result for the period and comprehensive income -103,777 -103,777
Exchange-rate differences - - 197 197
Transactions with shareholders
Directed share issue 28 102,272 - 102,300
Issuance costs, net after deferred tax - -7,456 - -7,456
Warrants issued - 6,726 - 6,726
Closing balance 30 June 2018 9 960 743,717 -361,687 382,991

CONSOLIDATED STATEMENT OF CASH FLOW

KSEK
Note
2018
Apr-Jun
2017
Apr-Jun
2018
Jan-Jun
2017
Jan-Jun
2017
Jan-Dec
Operating activities
Operating result
before financial
items
-81,156 -58,722 -127,585 -110,310 -243,524
Adjustment for non-cash items
7
1,126 1,025 2,322 2,038 4,104
Interest received 37 - 77 1 174
Interest paid -11 -8 -18 -11 -18
Income taxes paid - - - - 0
-80,004 -57,705 -125,204 -108,282 -239,264
Increase/decrease in inventories -3,957 -5,796 -2,768 -1,667 8,827
Increase/decrease in trade receivables -1,098 -5,322 3,413 -3,706 2,523
Increase/decrease in other current receivables -7,186 65 -10,790 3,239 9,788
Increase/decrease in trade payables 16,607 4,081 14,100 -426 -2,474
Increase/decrease in other current operating liabilities 3,542 4,043 2,108 6,612 17,532
Cash flow from changes in working capital 7,908 -2,929 6,063 4,052 36,196
Cash flow from operating activities -72,096 -60,634 -119,141 -104,230 -203,068
Investing activities
Acquisition of tangible assets -1,758 -299 -2,424 -1,494 -2,143
Cash flow from investing activities -1,758 -299 -2,424 -1,494 -2,143
Financing activities
Warrants issued 6,726 10,490 6,726 10,490 11,141
Cash flow from financing activities 6,726 10,490 6,726 10,490 11,141
Net cash flow for the period -67,128 -50,443 -114,839 -95,234 -194,070
Cash and cash equivalents at beginning of period 266,633 463,804 314,524 508,594 508,594
Translation difference in cash flow and liquid assets -412 - -592 - -
Cash and cash equivalents at the end of period 199,093 413,360 199,093 413,360 314,524

INCOME STATEMENT – PARENT COMPANY

KSEK
Note
2018
Apr-Jun
2017
Apr-Jun
2018
Jan-Jun
2017
Jan-Jun
2017
Jan-Dec
Net sales 11,011 19,423 28,276 36,760 64,640
Cost of goods sold -1,217 -1,100 -2,764 -1,132 -1,356
Gross profit 9,794 18,323 25,512 35,628 63,284
Marketing and distribution costs -11,854 -7,670 -22,127 -14,789 -30,234
Administrative expenses1) -22,995 -9,601 -38,690 -17,183 -54,689
Research and development costs -56,828 -58,504 -93,795 -112,211 -220,849
Other operating income 15 30 270 30 61
Other operating expenses -324 -637 - -739 -1,147
Operating result -82,192 -58,061 -128,830 -109,265 -243,574
Interest income and similar items 37 - 77 1 174
Interest expense and similar items -11 -7 -18 -11 -18
Result after financial items -82,166 -58,068 -128,771 -109,274 -243,418
Appropriations - - - - -
Result before tax -82,166 -58,068 -128,771 -109,274 -243,418
Tax on profit for the period
8
13,919 12,775 24,102 24,040 52,853
Result for the period -68,247 -45,293 -104,669 -85,234 -190,565

1) The increase in cost compared to previous year, is mainly related to group internal recharges.

Total comprehensive income is the same as profit/loss for the period, as the parent company contains no items that are recognized under other comprehensive income.

BALANCE SHEET – PARENT COMPANY

KSEK Note 2018-06-30 2017-06-30 2017-12-31 KSEK Note
2018-06-30
2017-06-30 2017-12-31
ASSETS EQUITY AND LIABILITES
Fixed assets Restricted equity
Restricted equity (38
381 486 shares)
960 932 932
Tangible fixed assets Statutory reserve 11,327 11,327 11,327
Equipment 11,078 10,259 9,725 Total restricted equity 12,287 12,259 12,259
Financial fixed assets Unrestricted equity
Interest in Group companies 1,545 816 1,545 Retained earnings -253,159 -62,595 -62,594
Deferred tax assets 8 145,631 90,614 119,426 Share premium reserve 708,000 607,908 608,560
Total fixed assets 158,254 101,689 130,696 Result
for the period
-102,566 -85,234 -190,565
Total unrestricted equity 352,275 460,080 355,401
Current assets TOTAL EQUITY 364,562 472,339 367,660
Inventories LIABILITIES
Finished goods 2,317 1,425 2,829 Untaxed reserves
Raw materials 4,004 12,623 724 Depreciation/amortization in excess of plan 3,486 3,486 3,486
Total inventories 6,321 14,048 3,553 Total untaxed reserves 3,486 3,486 3,486
Current receivables Long-term liabilities
Registered but
unsettled issue payment
9 94,357 - - Liability to subsidiaries 571 571 571
Trade receivables 2,368 12,010 5,781 Total long-term liabilities 571 571 571
Other receivables 5,894 6,000 3,040
Prepayments and accrued income 12,961 10,807 7,202 Short-term liabilities
Total current receivables 115,580 28,817 16,022 Liabilities to Group companies 2,905 309 3,769
Trade payables 28,845 16,721 14,431
Cash and bank deposits 189,302 413,170 309,821 Other liabilities 4,728 4,668 2,053
Total current assets 311,203 456,035 329,397 Accrued expenses and deferred income 64,359 59,630 68,123
TOTAL ASSETS 469,457 557,724 460,093 Total short-term liabilities 100,837 81,328 88,376
TOTAL EQUITY AND LIABILITY 469,457 557,724 460,093
MSEK 2018
Apr-Jun
2017
Apr-Jun
2018
Jan-Jun
2017
Jan-Jun
2017
Jan-Dec
Net sales 7.3 19.1 22.0 36.3 54.3
Operating result -81,2 -58.7 -127.6 -110.3 -243.5
Result for the period -67.5 -45.8 -103.8 -86.0 -190.6
Cash flow from operating activities -72.1 -60.6 -119.1 -104.2 -203.1
Cash and cash equivalents 199.1 413.4 199.1 413.4 314.5
Equity 383.0 488.9 383.0 488.9 385.0
Equity ratio in Group, percent 78% 86% 78% 86% 81%
Total assets 490.1 570.4 490.1 570.4 475.9
Average number of shares, before dilution 37,305,930 37,281,486 37,293,641 37,281,486 37,281,486
Average number of shares, after dilution*) 38,567,080 37,882,454 38,455,285 37,784,664 38,058,298
Earnings per share before dilution, SEK -1.81 -1.23 -2.78 -2.31 -5.11
Earnings per share after dilution, SEK*) -1.81 -1.23 -2.78 -2.31 -5.11
Equity per share before dilution, SEK 10.26 13.11 10.26 13.11 10.33
Equity per share after dilution, SEK*) 9.93 12.90 9.93 12.94 10.12
Number of employees at the end of period 76 66 76 66 71
Number of employees in R&D at the end of period 52 47 52 47 48
R&D costs as a percentage of operating expenses 66% 78% 65% 78% 75%

*) The dilution effect is calculated according to IAS 33

Cash and cash equivalents

Cash and cash bank balances

Equity ratio, % Equity divided by total capital

Average number of shares, before dilution Weighted average number of shares before adjustment for dilution effect of net shares

Average number of shares, after dilution Weighted average number of shares adjustment for the dilution effect of new shares

Earnings per share before dilution, SEK Result divided by the weighted average number of shares outstanding before dilution

Earnings per share after dilution, SEK Result divided by the weighted average number of shares outstanding after dilution

Equity per share before dilution, SEK

Equity divided by the weighted number of shares at the end of the period before dilution

Equity per share after dilution, SEK

Equity divided by the weighted number of shares at the end of the period after dilution

R&D costs as percentage of operating expenses

Research and development costs divided by operating expenses (marketing and distribution costs, administrative expenses and research and development costs)

Note 1 General information

Camurus AB, Corp. ID no. 556667-9105 is the parent company of the Camurus Group. Camurus AB's registered office is based in Lund, Sweden, at Ideon Science Park, 223 70 Lund. Camurus AB Group's interim report for the second quarter 2018 was approved for publication in accordance with a decision by the Board of Directors on July 16, 2018.

All amounts are stated in SEK thousand (KSEK), unless otherwise indicated. Figures in brackets refer to the year-earlier period.

Note 2 Summary of key accounting policies

The consolidated financial statements for the Camurus AB Group ("Camurus") have been prepared in accordance with International Financial Reporting Standards (IFRS) as adopted by the EU, as well as the Swedish Financial Reporting Board's Recommendation RFR 1 Supplementary Accounting Rules for Groups, and the Swedish Annual Account Act.

This interim report has been drawn up in accordance with IAS 34, Interim Financial Reporting, the Swedish Annual Accounts Act and RFR 1 Supplementary Accounting Rules the Groups.

The parent company statements have been prepared in accordance with the Annual Accounts Act and recommendation RFR 2 Accounting for legal entities from the Swedish Financial Reporting Board. The application of RFR 2 means that the parent company in the interim report for the legal entity shall apply all EU-approved IFRS standards and statements as far as possible within the framework of the Annual Accounts Act, the Pension Obligations Vesting Act (Tryggandelagen) and taking into consideration the relationship between accounting and taxation. The parent company's accounting policies are the same for the Group, unless otherwise stated in Note

2.2.

The most important accounting policies that are applied in the preparation of these consolidated financial statements are detailed below and are the same and consistent with those used in the preparation of Annual Report 2017, see camurus.com/Investors/Financial Reports. In addition, as of January 1, 2018 the new standards IFRS 9 and IFRS 15 entered into force. As previously mentioned, the transition has not had any effect. Neither this report or the interim period 2018 have been affected. Presentation of the Group's full accounting principles will be made in the Annual Report 2018.

The Group has begun its analysis of possible transition effects of IFRS 16, but this is still in the early stages. More information will be presented in future interim reports and annual reports for 2018.

2.1 BASIS OF PREPARATION OF REPORTS 2.1.1 Changes to accounting policies and disclosures

New or revised IFRS standards that have come into force have not had any material impact on the Group.

2.2 PARENT COMPANY'S ACCOUNTING POLICIES

The parent company applies accounting policies that differ from those of the Group in the cases stated below.

Internally generated intangible assets

All expenses that relate to the development of internally generated intangible assets are recognized as expenses as they arise.

Interest in subsidiary

Interests in subsidiaries are reported at cost, less any impairment losses. The cost includes acquisition-related expenses and any additional considerations.

When there is an indication that interests in subsidiaries have decreased in value, a calculation is made of the recoverable amount. If this amount is lower than the reported amount, an impairment is carried out.

Impairment losses are recognized under the item "Result from interest in Group companies".

Group contributions

Group contributions paid by the parent company to subsidiaries and Group contributions received from subsidiaries by the parent company are recognized as appropriations.

Financial instruments

IAS 39 is not applied in the parent company and financial instruments are measured at cost.

Share-based payment

Camurus has two long-term incentive programs active for the company's employees. The warrants are valued by an independent institute in accordance with Black&Scholes model and are acquired by the participants at market value. As part of the program, the participants receive a threepiece stay-on bonus from the company in form of gross salary additions equivalent to the amount paid by the participant for the subscription warrants. As the stayon bonus is conditional on continued employment, costs including social security fee, are based on how much has been earned, and are expensed over the vesting period. Expenses are recognized as personnel cost in the income statement

Warrant program TO2016/2019

Maximum 550,000 warrants could be issued and the program was introduced in accordance with a decision by the Annual General Meeting in May 2016. Warrant program TO2017/2020 Maximum 750,000 warrants can be issued and the program was introduced in accordance with a decision by the Annual General Meeting in May 2017. Warrant program TO2018/2021 Maximum 1,000,000 warrants can be issued and was introduced in accordance with a decision by the Annual

General Meeting in May 2018.

Note 3 Segment information

The highest executive decision maker is the function responsible for allocating resources and assessing the operating segments results. In the Group this function is identified as the CEO based on the information he manages. As the operations in the Group, i.e. the development of pharmaceutical products based on Camurus' technology platform, is organized as an integrated unit, with similar risks and opportunities for the products and services produced, the entire Group's business constitutes one operating segment. The operating segment is monitored in a manner consistent with the internal reporting provided to the chief operating decision maker. In the internal reporting to the CEO, only one segment is used.

Group-wide information

To follow is a breakdown of revenues from all products and services.

KSEK 2018
Apr-Jun
2017
Apr-Jun
2018
Jan-Jun
2017
Jan-Jun
2017
Jan-Dec
Sales of development related goods and services 4,072 14,747 7,903 28,675 41,394
Milestone payments - - 7,840 2,205 7,025
Licensing revenues - 3,079 - 3,914 3,582
Other 3,243 1,312 6,211 1,536 2,307
Total 7,315 19,138 21,954 36,330 54,308

Revenues from external customers are allocated by country, based on where the customers are located.

KSEK 2018
Apr-Jun
2017
Apr-Jun
2018
Jan-Jun
2017
Jan-Jun
2017
Jan-Dec
Europe 719 5,702 1,251 7,076 7,229
(of which Sweden) (100) (9) (221) (68) (239)
North America 4,261 12,989 15,571 28,659 41,350
Other geographical areas 2,335 447 5,132 595 5,729
Total 7,315 19,138 21,954 36,330 54,308

Revenues during the quarter of approximately MSEK 4.1 (13.4) relate to one single external customer.

Note 4 Earnings per share

a) Before dilution

Earnings per share before dilution is calculated by dividing the result attributable to shareholders of the parent company by a weighted average number of ordinary shares outstanding during the period. During the period, no shares held as treasury shares by the parent company have been repurchased.

KSEK 2018
Apr-Jun
2017
Apr-Jun
2018
Jan-Jun
2017
Jan-Jun
2017
Jan-Dec
Result attributable to parent company shareholders -67,508 -45,803 -103,777 -86,050 -190,574
Total -67,508 -45,803 -103,777 -86,050 -190,574
Weighted average number of ordinary shares outstanding
(thousands)
37,306 37,281 37,294 37,281 37,281

b) After dilution

In order to calculate earnings per share after dilution, the number of existing ordinary shares is adjusted for the dilutive effect of the weighted average number of outstanding ordinary shares. The parent company has one category of ordinary shares with anticipated dilution effect in the form of warrants. For warrants, a calculation is made of the number of shares that could have been purchased at fair value (calculated as the average market price for the year for the parent company's shares), at an amount corresponding to the monetary value of the subscription rights linked to outstanding warrants. The number of shares calculated as above are compared to the number of shares that would have been issued assuming the warrants are exercised.

KSEK 2018
Apr-Jun
2017
Apr-Jun
2018
Jan-Jun
2017
Jan-Jun
2017
Jan-Dec
Result attributable to parent company shareholders -67,508 -45,803 -103,777 -86,050 -190,574
Total -67,508 -45,803 -103,777 -86,050 -190,574
Weighted average number of ordinary shares outstanding
(thousands)
37,306 37,281 37,294 37,281 37,281
Adjustments:
-
Warrants (thousands)
1,261 601 1,161 504 777
-
Share issues (thousands)
- - - - -
Weighted average number of ordinary shares in
calculation of earnings per share after dilution
(thousands)
38,567 37,882 38,455 37,785 38,058

Note 5 Financial instruments – Fair value of financial assets and liability measured at amortized cost

All of the Group's financial instruments that are measured at amortized cost are short-term and expire within one year. The fair value of these instruments is deemed to correspond to their reported amounts, since discounting effects are minimal.

Note 6 Related party transaction

There were no related party transactions during the period.

No receivables or liabilities existed as of June 30, 2018.

Carrying amount, KSEK 2018-06-30 2017-06-30 2017-12-31
Loans and receivables
Trade receivables 2,368 12,010 5,781
Receivables from Group companies - - -
Other receivables - - -
Cash and cash equivalents 199,093 413,360 314,524
Total 201,461 425,370 320,305
Other liabilities
Other financial liabilities - - -
Liabilities to Group companies - - -
Trade payables 29,186 17,133 15,086
Other current liabilities 191 191 191
Total 29,377 17,324 15,277

Note 7 Other non-cash items

Adjustment for non-cash items:

Note 8 Deferred tax

Tax for the quarter amounted to MSEK 13.6 (24.3), primary attributable to the negative result.

Note 9 Equity

The change in equity for the quarter is mainly attributable to the loss and the directed share issue completed in June.

KSEK 2018
Apr-Jun
2017
Apr-Jun
2018
Jan-Jun
2017
Jan-Jun
2017
Jan-Dec
Depreciation 1,077 1,025 2,125 2,038 4,088
Exchange-rate differences 49 - 197 - 16
Total 1,126 1,025 2,322 2,038 4,104

CAMURUS AB | Ideon Science Park, SE-223 70 Lund, Sverige T +46 46 286 57 30 | F +46 46 286 57 39 | [email protected] | camurus.com

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