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ComTel SpA Interim / Quarterly Report 2011

Oct 21, 2011

9984_rns_2011-10-21_fd74c7c8-5cd8-4012-86ad-ddc8c8859b0a.html

Interim / Quarterly Report

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Interim Report of Comptel Corporation for 1 January - 30 September 2011

Interim Report of Comptel Corporation for 1 January - 30 September 2011

Comptel Corporation Stock exchange release, 21 October 2011 at 8.00 am

In July - September, net sales grew from the previous year. Operating result
was EUR 8.0 million thanks to the Axioss transaction.

Key figures for the third quarter:

-- Net sales EUR 16.6 million (Q3 2010: 15.3)
-- Operating result EUR 8.0 million (0.0)
-- Operating result excluding one-off items EUR -0.8 million (0.0)
-- Earnings per share EUR 0.08 (-0.01)
-- Order backlog EUR 32.1 million (29.8)

Key figures for January - September:

-- Net sales EUR 53.5 million (Q1 - Q3 2010: 54.3)
-- Operating result EUR 9.0 million (4.0)
-- Operating result excluding one-off items EUR 0.2 million (4.0)
-- Earnings per share EUR 0.07 (0.01)

As earlier stated, Comptel's net sales in 2011 are estimated to remain at the
previous year's level or to decrease slightly. Following the Axioss
transaction, the operating profit for 2011 will clearly increase, but operating
profit excluding the deal-related one-off items will decrease from the previous
year.

Juhani Hintikka, President and CEO:

”During the third quarter, Comptel's business developed favourably in the
Middle East and the Americas. Net sales grew in Europe West, however, in the
region Europe East the deliveries remained few. Overall Comptel's net sales did
not meet our expectations. In part, the hiring of new employees and investments
in sales channels and service organisation had an impact on the operative
result. In September, we sold the Axioss fulfillment software to Cisco, which
generated a significant capital gain.

During the third quarter, we have been finalising Comptel's new strategy.
Communication Service Providers (CSPs) are increasingly looking for experts to
turn the explosion of data into a profitable business, and to manage the
growing complexity and cost by automating their processes. They need agility in
service and customer experience management to differentiate from competition.

Comptel will connect automation to real-time data collection and analysis, and
seek market leadership in these areas. In addition, we will continue developing
our services business. Professional services, outsourcing and business
consultancy will complement our technology offering, helping us become a
trusted partner in the business transformation process.

Partners will continue to play an important role in addressing the market. We
will expand our partnering with small, innovative companies lacking market
access, creating a new ecosystem.”

Business Review for the Third Quarter and January - September 2011

In the third quarter, Comptel's net sales grew by 8.6 per cent from the
previous year and were EUR 16.6 million (15.3). Net sales increased in Europe
West, in the Middle East and in the Americas. During January - September, net
sales slightly decreased from the previous year and were EUR 53.5 million
(54.3).

The sale of the Axioss software to Cisco was closed in September. The
consideration paid by Cisco was adjusted to EUR 22.1 million in cash. Following
the impairments of goodwill and R&D capitalisations, and other deal-related
expenses, the final net operating result impact of the transaction was EUR 8.8
million.

As a result of the Axioss transaction, the operating result rose to EUR 8.0
million (0.0) in the third quarter, representing 47.9 per cent of net sales.
The operating result excluding deal-related one-off items was EUR 0.8 million
negative (0.0). In January - September, the operating result excluding one-off
items was EUR 0.2 million (4.0) representing 0.4 per cent of net sales (7.4).
Investments in sales and service channels increased the operating expenses
compared to the previous year.

In January - September, profit before taxes was EUR 8.8 million (3.4) and net
result was EUR 7.0 million (1.6). Earnings per share for the review period were
EUR 0.07 (0.01).

Tax expense for the review period was EUR 1.8 million (1.8), of which EUR 1.1
(0.7) million were withholding taxes. The cumulative amount of outstanding
double withholding taxes payment is EUR 7.6 million since 2004.

The Group's order backlog increased from the previous year by 7.6 per cent and
was EUR 32.1 million (29.8) at the end of the period. Maintenance agreements
represent EUR 15.1 million (14.4) and other order backlog EUR 17.0 million
(15.4) of the total.

Business Areas

Net sales, 7-9 2011 7-9 2010 Change % 1-9 2011 1-9 2010
Change % 2010
EUR million



Europe East 2.6 4.1 -36.8 9.3 13.9
-32.9 19.5



Europe West 4.8 3.7 27.2 12.9 12.5
4.0 17.6



Asia-Pacific 4.2 4.7 -10.4 15.9 16.0
-0.5 23.1



Middle East and Africa 3.3 1.9 78.6 9.8 6.7
45.9 9.8



Americas 1.8 1.0 86.2 5.5 5.3
3.9 7.8



Total 16.6 15.3 8.6 53.5 54.3
-1.6 77.9



Operating result,
EUR million



Europe East 0.3 1.6 -82.2 2.2 6.0
-63.1 8.8



Europe West 2.4 2.3 6.1 6.6 7.6
-13.0 11.0



Asia-Pacific 1.8 2.5 -26.8 9.3 8.2
12.4 13.1



Middle East and Africa 1.2 0.0 18,729.5 4.0 0.9
348.1 2.5



Americas 0.8 -0.1 851.3 2.6 2.4
11.2 4.2



Unallocated costs 1.5 -6.3 -123.4 -15.7 -21.1
-25.7 -30.6



Total 8.0 0.0 27,771.0 9.0 4.0
125.1 8.9



Operating result,
% of net sales



Europe East 11.4 40.2 - 23.7 43.2
- 45.0



Europe West 50.2 60.2 - 51.2 61.2
- 62.6



Asia-Pacific 43.5 53.3 - 58.2 51.5
- 56.6



Middle East and Africa 37.4 0.4 - 40.4 13.1
- 25.3



Americas 42.3 -10.5 - 48.2 45.0
- 53.5



Total 47.9 0.2 - 16.9 7.4
- 11.4



As of July 2011, Comptel has divided its European business into the regions of
Europe East and Europe West. Net sales and operating result remained low in
Europe East due to few projects especially in the Nordic countries. In Europe
West, delivery projects increased the net sales from the previous year. In
Asia-Pacific, the third quarter net sales and operating result remained lower
than in the previous year. However, the profitability of the region remained
strong in the review period of January - December. In the Middle East and
Africa as well as in the Americas, system deliveries increased the net sales
significantly which improved also the profitability compared to the previous
year.

In January - September, Comptel received 13 significant orders (Q1 - Q3 2010:
9), 3 fulfillment, 7 control & charge and 3 covering both of these main
solution areas. As of this year, Comptel is reporting sold projects and
licenses with a value of EUR 500,000 at the minimum, instead of new core
licenses which value exceed EUR 100,000. This reporting of significant orders
reflects better the nature of Comptel's business.

Net sales breakdown, EUR million 7-9 2011 7-9 2010 Change % 1-9 2011 1-9
2010 Change% 2010



Licenses 2.7 4.2 -34.1 13.9
15.5 -10.2 26.2



Services 5.9 3.5 68.5 16.0
14.0 13.9 18.3



Maintenance agreements 8.0 7.7 4.5 23.6
24.9 -5.0 33.4



Total 16.6 15.3 8.6 53.5
54.3 -1.6 77.9



License sales decreased from the previous year. The share of the larger system
deliveries and services increased significantly during the third quarter.
Maintenance revenue consists of the maintenance and support of the systems
delivered.

Net sales by sales channel, 7-9 2011 7-9 2010 Change % 1-9 2011 1-9 2010
Change% 2010
EUR million



Direct sales 12.8 10.4 22.8 41.3 36.6
12.9 48.7



Partner sales 3.9 4.9 -21.3 12.2 17.8
-31.4 29.2



Total 16.6 15.3 8.6 53.5 54.3
-1.6 77.9



The share of direct sales increased. There were only a few partner projects
during the period. However, the role of partners was significant in several
deals booked in as direct sales.

Financial Position

EUR million 30 Sep 2011 31 Dec 2010 Change
30 Sep 2010 Change
%
%



Statement of financial position total 78.2 76.4 2.4
71.6 9.1



Liquid assets 24.3 7.0 246.4
8.3 191.8



Trade receivables, gross 20.6 25.1 -17.8
18.0 14.8



Bad debt provision -0.9 -0.8 12.1
-1.0 -8.5



Trade receivables, net 19.7 24.3 -18.9
17.0 16.2



Accrued income 9.6 7.6 26.9
10.4 -7.6



Deferred income related to partial debiting 2.0 1.9 7.6
1.3 51.9



Interest-bearing debt 0.1 0.1 -27.1
2.0 -96.2



Equity ratio, per cent 75.3 71.6 5.1
71.3 5.6



The statement of financial position total on 30 September 2011 was 78.2
million, of which liquid assets amounted to EUR 24.3 million. The liquid assets
increased due to the Axioss consideration paid. The dividends of EUR 4.3
million (3.2) were paid this year.

The operating cash flow was EUR 3.2 million negative (4.3) in the third quarter
and EUR 3.4 million (14.9) during January - September.

The trade receivables were EUR 19.7 million (17.0) at the end of the period.
The accrued income was EUR 9.6 million (10.4). The deferred income related to
partial debiting was EUR 2.0 million (1.3).

Comptel Corporation has available in full a revolving credit facility of EUR
15.0 million maturing in the year 2013. The equity ratio was 75.3 per cent
(71.3) and the gearing ratio was 46.7 per cent negative (-13.9).

Research and Development (R&D)

EUR million 7-9 2011 7-9 2010
Change % 1-9 2011 1-9 2010 Change % 2010



Direct R&D expenditure 3.1 3.4
-7.3 10.9 9.7 11.8 13.4



Capitalisation of R&D expenditure according to IAS 38 -1.0 -0.9
14.6 -3.1 -3.0 3.1 -3.9



R&D depreciation and impairment charges 0.9 0.8
20.4 2.7 2.6 0.9 3.7



R&D expenditure, net 3.1 3.3
-6.7 10.5 9.4 11.5 13.2



Comptel's R&D expenditure was mainly targeted at the service fulfillment
automation of telecom operators and to the management in real-time of rapidly
increasing data traffic. In addition, the company is developing an integrated
software platform, which will enable a cost-efficient and solution-based R&D.
The R&D expenditure represented 20.3 per cent of net sales (17.9) during the
period under review.

Investments

EUR million 7-9
7-9 Change 1-9 1-9 Change % 2010
2011
2010 % 2011 2010



Gross investments in property, plant and equipment and intangible assets 0.2
0.1 120.4 0.6 0.9 -27.6 1.1



Gross investments in the financial year comprised of investments in devices,
software and furnishings. The investments were funded through cash flow from
operations.

Personnel

                                      30 Sep 2011  30 Sep 2010  Change %

31 Dec 2010


Number of employees at the end of period 630 576 9,4
589



                                           1-9 2011  1-9 2010  Change %

2010

  • Average number of personnel during the period 618 586 5,5
    586

The number of employees increased as Comptel placed more resources close to key
customers and in the growth markets in line with its strategy.

In July - September, the personnel expenses were 55.7 per cent of net sales
(53.4). In January - September, the personnel expenses were 50.8 per cent of
net sales (48.6).

At the end of the period, 32.5 per cent (39.4) of the personnel were located in
Finland, 24.6 per cent (22.0) in Malaysia, 8.9 per cent (4.7) in Bulgaria, 7.0
per cent (9.4) in the United Kingdom, 6.2 per cent (7.5) in Norway, and 20.8
per cent (17.0) in other countries where Comptel operates.

Comptel Share

The closing share price of the period was EUR 0.62 (0.83). Comptel's market
value at the end of the period was EUR 66.3 million (88.4).

Comptel share 7-9 2011 7-9 2010 Change % 1-9 2011 1-9 2010
Change % 2010



Shares traded, million 8.4 5.1 65.6 25.6 12.2
110.2 38.3



Shares traded, EUR million 4.7 4.3 8.3 16.6 10.1
63.6 29.0



Highest price, EUR 0.62 0.90 -31.1 0.79 0.95
-16.8 0.95



Lowest price, EUR 0.42 0.72 -41.7 0.54 0.72
-25.0 0.68



Of Comptel's outstanding shares, 7.8 per cent (6.6) were nominee registered or
held by foreign shareholders at the end of the period.

OP-Pohjola Group Central Cooperative notified on 2 February 2011 that the total
holdings in Comptel Corporation shares of its interest communities and the
mutual funds managed by the subsidiary of OP-Pohjola have decreased to below
the threshold of 5 per cent.

During the period, Comptel Corporation allotted 312,920 shares as part of
share-based incentives to persons involved in the program and 110,148 shares to
the members of the Board of Directors as part of their annual compensation.

The company held 183,900 of its own shares at the end of the period, which is
0.17 per cent of the total number of its shares. The total counter-book value
of the shares held by the company was EUR 3,678.

During the review period, a total of 1,310,000 share options 2009C have been
distributed to the key personnel of Comptel Group. The current share
subscription price for option 2009C is EUR 0.67, which corresponds to the trade
volume weighted average quotation of the Comptel share on the NASDAQ OMX
Helsinki during 1 April - 30 April 2011.

Corporate Governance

The Annual General Meeting (AGM), held on 23 March 2011, re-elected the
following members for the Board of Directors: Mr Olli Riikkala, Mr Hannu
Vaajoensuu, Mr Timo Kotilainen, Mr Juhani Lassila, Mr Petteri Walldén and Mr
Henri Österlund. In its meeting held after the AGM, the Board of Directors
re-elected Mr Olli Riikkala as chairman and Mr Hannu Vaajoensuu as vice
chairman. Mr Juhani Lassila continues as chairman of the audit committee in
which the other members are Mr Petteri Walldén and Mr Henri Österlund. Mr Olli
Riikkala continues as chairman of the compensation committee in which the other
members are Mr Timo Kotilainen and Mr Hannu Vaajoensuu.

The AGM approved the proposal of Board of Directors that a dividend of EUR 0.04
per share be paid for 2010. The dividend was paid on 8 April 2011.

The AGM authorised the Board of Directors to decide on share issues amounting
to a maximum of 21,400,000 new shares and on repurchase of the company's own
shares up to a maximum number of 10,700,000 shares. The authorisations are
valid until 30 June 2012.

A separate stock exchange release about the authorisations given and other
decisions made by the Annual General Meeting was published on 23 March 2011.

Mr Juhani Hintikka has acted as the President and CEO of Comptel as of 3
January 2011.

As of 1 July 2011, Comptel Group has the following five reportable business
segments: Europe East, Europe West, Asia-Pacific, Middle East and Africa,
Americas.

In September, Mr Gareth Senior, CTO and member of the Executive Board,
transferred to Cisco as part of the Axioss transaction. Mr Simo Sääskilahti,
responsible for Corporate Development and member of the Executive Board,
resigned to join an employer in another sector. Their duties were distributed
among current Executive Board members. Mr Sami Ahonen was appointed as Senior
Vice President, Legal and M&A, and member of the Group Executive Board as of 1
October 2011. He has earlier acted as General Counsel of Comptel.

Subsequent Events

The Board of Directors of Comptel Corporation has decided to convene an
Extraordinary General Meeting (EGM) to be held in Helsinki on 29 November 2011.
The Board proposes to the EGM that a repayment of capital of EUR 0.07 per share
and a dividend of EUR 0.03 per share be paid, totalling EUR 10,687,091. The
repayment of capital and the dividend are proposed to be paid in December 2011.

Near-term Risks and Uncertainties

Comptel develops dynamic end-to-end solutions for leading operators globally in
the telecom field. This requires Comptel to understand correctly the trends
taking place in its business environment and the needs of its customers and
resellers by each region. Failure to identify market conditions, address
customers' needs and develop its products in a timely way may significantly
undermine the growth of Comptel's business and its profitability.

Characteristics for Comptel's field of industry are significant quarterly
variations of net sales and profit, which are related to customers' purchasing
behaviour and the timing of major single deals.

Comptel is implementing a customer and partner intimate business model which
requires getting competent resources closer to key customers and partners in
certain growth markets.

Comptel operates globally so it is exposed to risks arising from different
currency positions. Exchange rate changes between the Euro, which is the
company's reporting currency, and the US Dollar, UK Pound Sterling and
Norwegian Krone affect the company's net sales, expenses and net profit.

The application process to prevent Comptel's double taxation is still pending
with the Ministry of Finance in Finland. Comptel is striving to change the
treatment of its withholding taxation for those countries where the issue is
still pending. Resolving the matter between states, however, includes factors
beyond the Company's control.

The risks and uncertainties of Comptel are described more in detail in
Comptel's annual report 2010.

Outlook

Comptel's net sales in 2011 are estimated to remain at the previous year's
level or to decrease slightly. Following the Axioss transaction, the operating
profit for 2011 will clearly increase, but operating profit excluding the
deal-related one-off items will decrease from the previous year.

TABLE PART

The interim financial statements have been prepared in accordance with IAS 34,
Interim Financial Reporting, as adopted by the EU. The accounting policies and
methods of computation adopted in the financial statements are consistent with
those of the annual financial statements for the year ended 2010 except for the
application of new or amended standards and interpretations as set forth in
note 1.

All figures in the financial report have been rounded and consequently the sum
of the individual figures can deviate from the sum figure. The interim report
is unaudited.

Consolidated Statement of Comprehensive Income 1 Jan -
1 Jan - 1 Jul - 1 Jul -
(EUR 1,000) 30 Sep 2011
30 Sep 2010 30 Sep 2011 30 Sep 2010


-----------------------------------


Net sales 53,481
54,344 16,640 15,321


-----------------------------------


Other operating income 19,715
421 19,700 401


-----------------------------------


Materials and services -3,288
-1,776 -1,271 -147



Employee benefits -27,174
-26,434 -9,269 -8,178



Depreciation, amortisation and impairment charges -12,630
-4,499 -10,027 -1,367



Other operating expenses -21,082
-18,049 -7,796 -6,001


----------------------------------- -64,174
-50,757 -28,365 -15,693


-----------------------------------


Operating profit/loss 9,022
4,008 7,975 29


-----------------------------------


Financial income 1,018
726 617 -435



Financial expenses -1,228
-1,326 -560 240


-----------------------------------


Profit/loss before income taxes 8,812
3,407 8,032 -166


-----------------------------------


Income taxes -1,789
-1,826 486 -730


-----------------------------------


Profit/loss for the period 7,023
1,581 8,518 -897


-----------------------------------


Other comprehensive income


Cash flow hedges -412
250 -764 1,062



Translation differences -113
720 -96 -279



Income tax relating to components of other comprehensive income 107
-65 199 -276


-----------------------------------


Total comprehensive income for the period 6,605
2,486 7,856 -389


-----------------------------------


Profit/loss attributable to:


Equity holders of the parent company 7,023
1,581 8,518 -897


-----------------------------------


Total comprehensive income attributable to:


Equity holders of the parent company 6,605
2,486 7,856 -389


-----------------------------------


Shareholders of the parent company:

-----------------------------------


Earnings per share, EUR 0.07
0.01 0.08 -0.01



Earnings per share, diluted, EUR 0.07
0.01 0.08 -0.01



Consolidated Statement of Financial Position (EUR 1,000) 30 Sep 2011 31
Dec 2010


-----


Assets

-----


Non-current assets


Goodwill 10,832
19,626



Other intangible assets 8,853
10,948



Tangible assets 1,441
1,842



Investments in associates 1,003
1,003



Available-for sale financial assets 87
87



Deferred tax assets 683
783



Other non-current receivables 489
432



                                                              23,389

34,721

-----


Current assets


Trade and other current receivables 30,425
34,616



Cash and cash equivalents 24,347
7,028



                                                              54,772

41,644

-----


Total assets 78,161
76,365


-----


Equity and liabilities

-----


Equity attributable to equity holders of the parent company

-----


Share capital 2,141
2,141



Fund of invested non-restricted equity 7,651
7,575



Translation differences -971
-858



Retained earnings 43,133
40,287



Total equity 51,955
49,146


-----


Non-current liabilities


Deferred tax liabilities 5,131
5,762



Provisions 2,738
1,954



Non-current financial liabilities 38
68



Other non-current liabilities -
1



                                                               7,908

7,784

-----


Current liabilities


Trade and other current liabilities 18,260
19,398



Current financial liabilities 38
36



                                                              18,298

19,435

-----


Total liabilities 26,206
27,219


-----


Total equity and liabilities 78,161
76,365



Consolidated Statement of Cash Flows
1 Jan - 30 Sep 2011 1 Jan - 30 Sep 2010
(EUR 1,000)


--------------------------------------------------


Cash flows from operating activities

--------------------------------------------------


Profit/loss for the period
7,023 1,581



Adjustments:


Non-cash transactions or items that are not part of cash flows from operating
activities -6,506 5,687



Interest and other financial expenses
43 115



Interest income
-28 -16



Income taxes
1,789 1,826



Change in working capital:


Change in trade and other current receivables
4,304 11,270



Change in trade and other current liabilities
-1,570 -5,263



Change in provisions
785 -70



Interest paid
-43 -139



Interest received
23 11



Income taxes paid and tax returns received
-2,398 -147


--------------------------------------------------


Net cash from operating activities
3,421 14,855


--------------------------------------------------


Cash flows from investing activities


Investments in tangible assets
-355 -842



Investments in intangible assets
-281 -36



Investments in development projects
-3,061 -2,970



Proceeds from sale of intangible assets
21,903 -



Change in other non-current receivables
-53 -14


--------------------------------------------------


Net cash used in investing activities
18,153 -3,862


--------------------------------------------------


Cash flows from financing activities

--------------------------------------------------


Dividends paid
-4,270 -3,191



Acquisition of Corporation's own shares
- -468



Lease payments
-29 -



Proceeds from borrowings
- 6,000



Repayment of borrowings
- -12,000


--------------------------------------------------


Net cash used in financing activities
-4,299 -9,659


--------------------------------------------------


Net change in cash and cash equivalents
17,275 1,334


--------------------------------------------------


Cash and cash equivalents at the beginning of the period
7,028 6,730



Cash and cash equivalents at the end of the period
24,347 8,345



Change
17,319 1,615


--------------------------------------------------


Effects of changes in foreign exchange rates
43 282



Consolidated Statement of Changes in Equity

--------------------------------------------------------------------------------

Equity attributable to equity holders of the parent company

--------------------------------------------------------------------------------

EUR 1,000 Share capital Other reserves
Translation differences Fair value reserve Treasury shares Retained earnings
Total


--------------------------------------------------------------------------------

Equity at 31 Dec 2009 2,141 7,499
-1,757 -45 -287 38,748
46,299


--------------------------------------------------------------------------------

Dividends
-3,191
-3,191


--------------------------------------------------------------------------------

Acquisition of Corporation's own shares
-468
-468


--------------------------------------------------------------------------------

Transfer of treasury shares 76
155 -155
76


--------------------------------------------------------------------------------

Share-based compensation
583
583


--------------------------------------------------------------------------------

Total comprehensive income for the period
720 185 1,581
2,486


--------------------------------------------------------------------------------

Equity at 2,141 7,575
-1,037 140 -600 37,566
45,785
30 Sep 2010


--------------------------------------------------------------------------------

Consolidated Statement of Changes in Equity

--------------------------------------------------------------------------------

Equity attributable to equity holders of the parent company

--------------------------------------------------------------------------------

EUR 1,000 Share capital Other reserves
Translation differences Fair value reserve Treasury shares Retained earnings
Total


--------------------------------------------------------------------------------

Equity at 2,141 7,575
-858 -40 -600 40,927
49,146
31 Dec 2010


--------------------------------------------------------------------------------

Dividends -4,270
-4,270


--------------------------------------------------------------------------------

Transfer of treasury shares 76
225 -225
76


--------------------------------------------------------------------------------

Share-based compensation
398
398


--------------------------------------------------------------------------------

Total comprehensive income for the period
-113 -305 7,023
6,605


--------------------------------------------------------------------------------

Equity at 2,141 7,651
-971 -345 -375 43,853
51,955
30 Sep 2011


--------------------------------------------------------------------------------

Notes

  1. Application of new or amended standards and interpretations

On 1 January 2011 the Group adopted the following new and amended standards and
interpretations endorsed by the EU and that are applicable to Comptel:

Revised IAS 24 Related Party Disclosures. The amendment simplifies and
clarifies the definition of a related party and relaxes the disclosure
requirements of business operations between public enterprises.

Improvements to IFRSs (May 2010) (mainly effective for financial periods
beginning on or after 1 July 2010). Under this procedure minor and non-urgent
amendments are grouped together and carried out through a single document
annually.

  1. Segment information

Net sales by segment

EUR 1,000 1 Jan - 1 Jan - 1 Jul - 1 Jul -
30 Sep 2011 30 Sep 2010 30 Sep 2011 30 Sep 2010



Europe East 9,325 13,895 2,573 4,069

Europe West 12,949 12,456 4,758 3,741

Asia-Pacific 15,890 15,971 4,204 4,694

Middle East and Africa 9,816 6,727 3,310 1,854

Americas 5,501 5,296 1,795 964

Group total 53,481 54,344 16,640 15,321

Operating profit/loss by segment

EUR 1,000 1 Jan - 1 Jan - 1 Jul -
1 Jul -
30 Sep 2011 30 Sep 2010 30 Sep 2011
30 Sep 2010


---------


Europe East 2,214 6,000 292
1,637



Europe West 6,629 7,617 2,389
2,251



Asia-Pacific 9,251 8,229 1,830
2,501



Middle East and Africa 3,962 884 1,238
7



Americas 2,650 2,383 759
-101



Group unallocated expenses -15,684 -21,105 1,468
-6,266



Group operating profit/loss total 9,022 4,008 7,975
29



Financial income and expenses -210 -600 57
-195



Group profit/loss before income taxes 8,812 3,407 8,032
-166



  1. Income tax expense

Tax expense according to the statement of comprehensive income for the period
was EUR 1,789 thousand (EUR 1,826 thousand 2010).

In 2006, Adjustment of the Tax Office for Major Corporations refused to accept
the crediting of taxes withheld at source in taxation of 2004 and 2005.

The Ministry of Finance has come to an agreement with Greece and Romania.
Relating to these countries, Comptel has booked EUR 595 thousand tax
receivables for taxes withheld in 2004 -2008. The refund process pertaining to
these countries is still pending with the relevant tax authorities. Comptel is
pursuing the negotiations with the Ministry of Finance and other countries that
have withheld tax at source to avoid double taxation.

According to the Board of Adjustment's decision currently in force, Comptel
Corporation has expensed taxes withheld at source amounting to EUR 1,020
thousand in January - September (EUR 713 thousand).

  1. Tangible assets

EUR 1,000 1 Jan - 30 Sep 2011 1 Jan - 30 Sep 2010


Additions 355 842

Disposals - -31

  1. Related party transactions

The Comptel Group has a related party relationship with its associate, the
Board of Directors, the Executive Board and also with people and companies
under Comptel management's influence.

Transactions, which have been entered into with related parties are as follows:

EUR 1,000 1 Jan - 30 Sep 2011 1 Jan - 30 Sep 2010


Associate

Purchases of goods and services 130 100

Interest income 6 6


Companies under management's influence

Purchases of goods and services 12 35

EUR 1,000 30 Sep 2011 31 Dec 2010


Associate

Non-current receivables 89 83

Trade and other current liabilities - -


Companies under management's influence

Trade and other current liabilities 1 1

Remuneration to key management

The key management personnel compensation includes the employee benefits of the
members of the Board of Directors and the Executive Board.

EUR 1,000 1 Jan - 30 Sep 2011 1 Jan -
30 Sep 2010


---------


Salaries and other short-term employee benefits 2,325
1,751



Share-based payments 179
314



Total 2,504
2,064



  1. Commitments

Minimum lease payments on non-cancellable office facilities and other operating
leases are payable as follows:

EUR 1,000 30 Sep 2011 31 Dec 2010


Less than one year 3,230 3,597

Between one and five years 8,989 11,226

More than five years - 751

Total 12,219 15,574

The group had no material capital commitments for the purchase of tangible
assets at 30 September 2011 and 30 September 2010.

  1. Contingent liabilities

EUR 1,000 30 Sep 2011 31 Dec 2010


Bank guarantees 1,550 2,061

  1. Subsequent Events

The Board of Directors of Comptel Corporation has decided to convene an
Extraordinary General Meeting (EGM) to be held in Helsinki on 29 November 2011.
The Board proposes to the EGM that a repayment of capital of EUR 0.07 per share
and a dividend of EUR 0.03 per share be paid, totalling EUR 10,687,091. The
repayment of capital and the dividend are proposed to be paid in December 2011.

  1. The impact of the Axioss software sale on the operating result

During the reporting period Comptel sold the Axioss software to Cisco.

The impact on the net operating result is as follows:

EUR 1,000


Sales price 22,122

Impairment of intangible assets related to the operations sold -2,198

Expenses related to the asset sale -219

Other operating income, net 19,705


Goodwill impairment -8,742


Impact on operating result 10,963

The asset sale resulted in one-off expenses of 2,165 thousand euros which
impacted the operating result.

  1. Key figures

Financial summary 1 Jan -
30 Sep 2011 1 Jan - 30 Sep 2010 1 Jan - 31 Dec 2010


-----------------------------------------------------


Net sales, EUR 1,000
53,481 54,344 77,888



Net sales, change %
-1.6 2.0 4.0



Operating profit/loss, EUR 1,000
9,022 4,008 8,908



Operating profit/loss, change %
125.1 289.5 775.2



Operating profit/loss, as % of net sales
16.9 7.4 11.4



Profit/loss before taxes, EUR 1,000
8,812 3,407 8,512



Profit/loss before taxes, as % of net sales
16.5 6.3 10.9



Return on equity, %
- - 9.9



Return on investment, %
- - 16.3



Equity ratio, %
75.3 71.3 71.6



Gross investments in tangible and intangible assets, EUR 1,000
636 878 1,124



Gross investments in tangible and intangible assets, as % of net sales
1.2 1.6 1.4



Capitalisations according to IAS 38 to intangible assets
3,061 2,970 3,932



Research and development expenditure, EUR 1,000
10,867 9,723 13,414



Research and development expenditure,
20.3 17.9 17.2
as % of net sales



Order backlog, EUR 1,000 1)
32,098 29,819 34,049



Average number of employees during the period
618 586 586



Interest-bearing net liabilities, EUR 1,000
-24,270 -6,345 -6,923



Gearing ratio, %
-46.7 -13.9 -14.1



1) The order book may vary significantly during the financial period.


Per share data 1 Jan - 30 Sep 2011 1 Jan
- 30 Sep 2010 1 Jan - 31 Dec 2010


----------------------------------


Earnings per share (EPS), EUR 0.07
0.01 0.04



EPS diluted, EUR 0.07
0.01 0.04



Equity per share, EUR 0.49
0.43 0.46



Dividend per share, EUR -
- 0.04



Dividend per earnings, % -
- 90.6



Effective dividend yield, % -
- 5.8



P/E ratio -
- 15.6


----------------------------------


Adjusted number of shares at the end of the period 107,054,810
107,054,810 107,054,810



of which the number of treasury shares 183,900
559,905 599,905



Outstanding shares 106,870,910
106,454,905 106,454,905



Adjusted average number of shares during the period 106,768,209
106,484,597 106,477,113



Average number of shares, dilution included 106,768,209
106,764,963 107,398,488



  1. Definition of key figures

--------------------------------------------------------------------------------

Operating margin % =
Operating profit/loss x100



                                                                       Net

sales
Profit margin (before income taxes) % =
Profit/loss before taxes x100



                                                                       Net

sales
Return on equity % (ROE) =
Profit/loss x100



Total equity (average during year)
Return on investment % (ROI) =
Profit/loss before taxes + financial expenses x100



Total equity + interest bearing liabilities (average during the year)
Equity ratio % =
Total equity x100



Statement of financial position total - advances received
Gross investments in tangible and intangible assets, as % of net sales =
Gross investments in tangible and intangible assets x100



                                                                       Net

sales
Research and development expenditure, as % of net sales =
Research and development expenditure x100



                                                                       Net

sales
Gearing ratio % =
Interest-bearing liabilities - cash and cash equivalents x100



Total equity
Earnings per share (EPS) =
Profit/loss for the financial year attributable to equity shareholders



Average number of outstanding shares for the financial year
Equity per share =
Equity attributable to the equity holders of the parent company



Adjusted number of shares at the end of period
Dividend per share =
Dividend



Adjusted number of shares at the end of period
Dividend per earnings % =
Dividend per share x100



Earnings per share (EPS)
Effective dividend yield % =
Dividend per share x100



Share closing price at end of period
P/E ratio =
Share closing price at end of period



Earnings per share (EPS)


Comptel Corporation will announce its financial statements bulletin for 2011 on
10 February 2012.

COMPTEL CORPORATION
Board of Directors

Additional information:
Mr Juhani Hintikka, President and CEO, tel. +358 9 700 1131
Mr Mikko Hytönen, CFO, tel. +358 40 758 5801
Mr Samppa Seppälä, Director, IR and Corporate Communications, tel. +358 50 568
0533

Distribution:
NASDAQ OMX Helsinki
Major media

Attachments: