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ComTel SpA Interim / Quarterly Report 2011

Apr 15, 2011

9984_rns_2011-04-15_a5608e70-45bb-40ea-a4c3-dac0b7f11b7f.html

Interim / Quarterly Report

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INTERIM REPORT OF COMPTEL CORPORATION 1 JANUARY - 31 MARCH 2011

INTERIM REPORT OF COMPTEL CORPORATION 1 JANUARY - 31 MARCH 2011

Helsinki, 2011-04-15 07:00 CEST (GLOBE NEWSWIRE) -- Stock exchange release15
April 2011 at 8.00 am

INTERIM REPORT OF COMPTEL CORPORATION 1 JANUARY - 31 MARCH 2011

Net sales and result decreased from the previous year, full year outlook
remains unchanged.

-- Net sales EUR 16.8 million (January - March 2010: 18.1)
-- Operating result EUR -0.2 million (+0.2)
-- Earnings per share EUR -0.02 (-0.01)
-- Order backlog EUR 34.6 million (35.6)

Comptel net sales are estimated to grow moderately in 2011. During this year,
the company will invest in further the development of its sales channels, and
as a result the operating profit is estimated to remain at the previous year's
level.

Juhani Hintikka, President and CEO

”Comptel's business did not meet our expectations in the first quarter of the
year. The development of net sales was especially disappointing in Europe and
the Middle East. Low net sales impaired the profitability of the quarter.

In Asia-Pacific, a major new customer contributed to our business. We signed a
multi-year contract with NBN Co to supply Comptel Fulfillment which automates
the service delivery process. The solution will support the delivery of IP
services on the ground-breaking broadband network NBN Co is deploying and which
will reach all the 10 million Australian premises.

Comptel's financial position remained strong in the first quarter.

We have adjusted our operating structure to improve the earnings capability.
The division of our European business into 2 regions, Europe West and Europe
East, will increase our efforts in the emerging markets of Russia and Eurasia,
while allowing us to remain actively involved in the large customer accounts in
Western Europe. We are also continuing to build a customer and partner intimacy
business model by placing sales force closer to our key customers and
partners.”

Business Review of the First Quarter 2011

Comptel's net sales decreased in the first quarter by 6.9 per cent from the
previous year, to EUR 16.8 million (18.1). Low service and maintenance revenue
mainly in Europe impaired the Group's net sales.

Due to low net sales, the operating result was EUR 0.2 million negative (+0.2),
which corresponds -0.9 per cent of net sales (1.1).

Loss before taxes was EUR 0.3 million (-0.0) and net loss was EUR 1.6 million
(-0.8). Earnings per share for the period under review were EUR 0.02 negative
(-0.01).

Tax expense for the period was EUR 1.3 million (0.7), of which EUR 0.7 million
were withholding taxes. The cumulative amount of outstanding double withholding
taxes payment since 2004 is EUR 7.2 million.

The Group's order backlog was EUR 34.6 million (35.6) at the end of the period.
Maintenance agreements represent EUR 20.8 million (22.2) and other order
backlog EUR 13.8 million (13.4) of the total. Order flow for the new deliveries
increased from the previous year.

During the first quarter, Comptel started to place more resources closer to key
customers and partners in growth markets. In January - February, Comptel was
engaged in statutory cooperation negotiations in Finland due to restructuring
of the European and MEA business units. As a result of these negotiations, the
company made 22 persons redundant. Due to the investments in the other markets
the total Group headcount is not expected to decrease.

Business Areas

Net sales, EUR million 1-3 2011 1-3 2010 Change % 2010

Europe 6.6 8.1 -18.0 37.1

Asia-Pacific 6.2 5.2 19.5 23.1

Middle East and Africa 2.6 2.6 0.1 9.8

Americas 1.4 2.2 -36.7 7.8

Total 16.8 18.1 -6.9 77.9

Operating result, EUR million

Europe 2.4 3.6 -33.2 19.8

Asia-Pacific 4.4 2.5 74.5 13.1

Middle East and Africa 0.8 0.4 116.8 2.5

Americas 0.6 0.9 -37.5 4.2

Unallocated costs -8.3 -7.2 15.3 -30.6

Total -0.2 0.2 -180.2 8.9

Operating result, % of net sales

Europe 36.6 44.9 - 53.4

Asia-Pacific 69.8 47.8 - 56.6

Middle East and Africa 32.5 15.0 - 25.3

Americas 41.1 41.6 - 53.5

Total -0.9 1.1 - 11.4

Net sales in Europe decreased as a result of the removal from Comptel of the
maintenance of Telenor Norway's old IT systems, as agreed earlier. Low net
sales impaired the profitability in Europe and the Americas. In Asia-Pacific, a
new major customer improved net sales and profitability.

During the period, Comptel received three significant orders (Q1 2010: 1): one
fulfillment, one control & charge and one 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. Reporting of significant orders reflects better the nature
of Comptel's business.

Net sales breakdown by type, 1-3 2011 1-3 2010 Change % 2010
EUR million


Licenses 5.7 4.5 25.7 26.2

Services 3.2 4.8 -32.8 18.3

Maintenance agreements 7.9 8.7 -9.6 33.4

Total 16.8 18.1 -6.9 77.9

License sales grew compared to the previous year. A lower number of larger
system deliveries decreased the share of service revenue. Maintenance revenue
consists of the maintenance and support of the systems delivered.

Net sales by sales channel, 1-3 2011 1-3 2010 Change % 2010
EUR million


Direct sales 13.9 12.1 15.2 48.7

Partner sales 2.9 6.0 -51.3 29.2

Total 16.8 18.1 -6.9 77.9

The share of direct sales increased. There were only a few partner projects
during the period.

Financial position

EUR million 31 March 31 Dec Change 31 March Change
2011 2010 % 2010 %


Statement of financial 74.9 76.4 -1.9 82.7 -9.5
position total


Liquid assets 9.2 7.0 30.6 10.5 -12.3

Trade receivables, gross 22.1 25.1 -11.9 26.0 -14.7

Bad debt provision -0.6 -0.8 -28.6 -2.2 -72.8

Trade receivables, net 21.5 24.3 -11.3 23.8 -9.4

Accrued income 8.0 7.6 5.4 12.5 -36.0

Deferred income related to 1.7 1.9 -8.4 1.8 -4.9
partial debiting


Interest-bearing debt 0.1 0.1 -9.0 8.0 -98.8

Equity ratio, per cent 67.1 71.6 -6.3 59.4 13.1

The statement of financial position total on 31 March 2011 was 74.9 million, of
which liquid assets amounted to EUR 9.2 million. The operating cash flow was
EUR 3.1 million in the first quarter (5.3).

The trade receivables were EUR 21.5 million (23.8) at the end of the period.
The accrued income was EUR 8.0 million (12.5). The deferred income related to
partial debiting was EUR 1.7 million (1.8).

Comptel Corporation has available in full a revolving credit facility of EUR
15.0 million maturing in the year 2013. The equity ratio was 67.1 per cent
(59.4) and the gearing ratio was 20.8 per cent negative (-5.8).

Research and Development (R&D)

EUR million 1-3 2011 1-3 2010 Change 2010
%


Direct R&D expenditure 3.9 3.3 16.7 13.4

Capitalisation of R&D expenditure according -1.0 -0.9 9.4 -3.9
to IAS 38


R&D depreciation and impairment charges 0.9 0.9 -1.8 3.7

R&D expenditure, net 3.8 3.3 13.5 13.2

The R&D expenditure remained at the level of year-end 2010 and they are
expected to remain at the current level or increase slightly during this year.
The R&D expenditure represented 22.9 per cent of net sales (18.3).

Comptel's R&D expenditure was mainly targeted to the service fulfillment
automation of telecom operators and to the management in real-time of rapidly
increasing data traffic. In addition, the company develops an integrated
software platform which will enable a cost-efficient and solution-based R&D.

Investments

EUR million 1-3 2011 1-3 2010 Change 2010
%


Gross investments in property, plant and 0.2 0.6 -67.2 1,1
equipment and intangible assets


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

Personnel

                                  31 March     31 March   Change      31 Dec
                                      2011         2010        %        2010

Number of employees at the end 595 577 3.1 589
of period


                                     1-3 2011  1-3 2010  Change %  1-12 2010

Average number of personnel during the 595 583 2.1 586
period


The number of employees did not change significantly during the period. The
number includes 22 persons made redundant in Finland. The personnel expenses
were 52.6 per cent of net sales (50.1) in January - March.

At the end of the period, 36.6 per cent (40.0) of the personnel were located in
Finland, 25.2 per cent (21.7) in Malaysia, 9.2 per cent (9.4) in the United
Kingdom, 6.7 per cent (12.1) in Norway, and 22.3 per cent (16.8) in other
countries where Comptel operates.

Comptel share

The closing share price of the period was EUR 0.68 (0.87). Comptel's market
value at the end of the period was EUR 72.7 million (92.6).

Comptel share 1-3 2011 1-3 2010 Change % 2010

Shares traded, million 11.2 4.0 180.5 38.3

Shares traded, EUR million 8.2 3.3 150.8 29.0

Highest price, EUR 0.79 0.95 -16.8 0.95

Lowest price, EUR 0.67 0.76 -11.8 0.68

Of Comptel's outstanding shares, 6.5 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.

No share options were distributed during the review period.

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. Mr Mikko Hytönen assumed his post as CFO as of 1 March 2011 when
Mr Markku Pirskanen joined another employer.

In March, Comptel announced its intention to adjust its operating structure in
order to accelerate the execution of its growth strategy. The European business
area will be divided as of 1 July 2011 into two regions: Europe West and Europe
East. This move will allow Comptel to focus its efforts on the growth areas
especially in Russia and Eurasia, while remaining actively involved in its
large customer accounts in Western Europe.

Mr Timo Koistinen, SVP for region Europe, was appointed as Senior Vice
President for the region Europe East. Mr Mauro Carobene was appointed as Senior
Vice President for the region Europe West as of 28 April 2011 and he will be
based in Milan, Italy. Mr Carobene will join Comptel from Nokia Siemens
Networks where he has been responsible most recently for the OSS Consulting and
Systems Integration business globally.

In addition, Comptel will establish a new unit called Global Services to
develop services business and manage service products. The new unit will
provide a global platform for centralised operations while the operational
responsibility will remain in the business areas.

As of 1 April, a new unit of Corporate Development became operative. It
combines Strategic Planning, Legal, Investor Relations and Communications,
Marketing, and IT. Mr Simo Sääskilahti, SVP of Products and Solutions, was
appointed as Senior Vice President of Corporate Development. CEO Juhani
Hintikka is the acting Head of Products and Solutions for the time being.

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

Following the changes in the operating structure, the members of Comptel
Executive Board are CEO Juhani Hintikka, the business area leaders Mr Mauro
Carobene (Europe West), Mr Timo Koistinen (Europe East), Mr Mika Korpinen
(Asia-Pacific), Mr Youssef Kermoury (Middle East and Africa) and Mr Diego
Becker (Americas), Mr Gareth Senior (CTO), Mr Mikko Hytönen (CFO), Ms Niina
Pesonen (HR), and Mr Simo Sääskilahti (Corporate Development and Deputy CEO).
The respective Heads of Products and Solutions, Global Services, and Alliances
will also be members in the Executive Board once these positions are filled. Mr
Brad Niven is the acting Head of Alliances and partnerships.

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 net sales are estimated to grow moderately in 2011. During this year,
the company will invest in further development of its sales channels, and as a
result the operating profit is estimated to remain at the previous year's
level.

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 - 31 Mar 1 Jan - 31 Mar
(EUR 1,000) 2011 2010



Net sales 16,825 18,067


Other operating income 4 3


Materials and services -773 -741

Employee benefits -8,843 -9,060

Depreciation, amortisation and impairment -1,359 -1,559
charges


Other operating expenses -6,006 -6,520

                                                    -16,982          -17,879

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

Operating profit/loss -153 191


Financial income 249 218

Financial expenses -415 -452


Profit/loss before income taxes -319 -44


Income taxes -1,329 -728


Profit/loss for the period -1,648 -771


Other comprehensive income

Cash flow hedges 453 -111

Translation differences -63 383

Income tax relating to components of other -118 29
comprehensive income



Total comprehensive income for the period -1,375 -471


Profit/loss attributable to:

Equity holders of the parent company -1,648 -771


Total comprehensive income attributable to:

Equity holders of the parent company -1,375 -471


Shareholders of the parent company:


Earnings per share, EUR -0.02 -0.01

Earnings per share, diluted, EUR -0.02 -0.01

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



Assets


Non-current assets

Goodwill 19,398 19,626

Other intangible assets 10,801 10,948

Tangible assets 1,686 1,842

Investments in associates 1,003 1,003

Available-for sale financial assets 87 87

Deferred tax assets 522 783

Other non-current receivables 428 432

                                                         33,926       34,721

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

Current assets

Trade and other current receivables 31,769 34,616

Cash and cash equivalents 9,181 7,028

                                                         40,950       41,644

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

Total assets 74,876 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 -921 -858

Retained earnings 34,839 40,287

Total equity 43,710 49,146


Non-current liabilities

Deferred tax liabilities 5,848 5,762

Provisions 1,751 1,954

Non-current financial liabilities 57 68

Other non-current liabilities 1 1

                                                          7,656        7,784

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

Current liabilities

Trade and other current liabilities 23,471 19,398

Current financial liabilities 38 36

                                                         23,509       19,435

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

Total liabilities 31,165 27,219


Total equity and liabilities 74,876 76,365

Consolidated Statement of Cash Flows 1 Jan - 31 1 Jan - 31
(EUR 1,000) Mar 2011 Mar 2010



Cash flows from operating activities


Profit/loss for the period -1,648 -771

Adjustments:

Non-cash transactions or items that are not part of 1,633 1,950
cash flows from operating activities


Interest and other financial expenses 13 47

Interest income -8 -8

Income taxes 1,329 728

Change in working capital:

Change in trade and other current receivables 3,282 2,468

Change in trade and other current liabilities -243 294

Change in provisions -203 -46

Interest paid -13 -20

Interest received 6 6

Income taxes paid and tax returns received -1,091 644


Net cash from operating activities 3,058 5,291


Cash flows from investing activities

Investments in tangible assets -141 -582

Investments in intangible assets -50 -

Investments in development projects -983 -898


Net cash used in investing activities -1,174 -1,481


Cash flows from financing activities


Acquisition of Corporation's own shares - -441

Lease payments -9 -

Net cash used in financing activities -9 -441


Net change in cash and cash equivalents 1,874 3,369


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


Cash and cash equivalents at the end of the period 9,181 10,473

Change 2,153 3,743


Effects of changes in foreign exchange rates -279 -374

Consolidated Statement of Changes in Equity

  • Equity attributable to equity holders of the parent company

  • EUR 1,000 Share Other Translati Fair Treasur Retained Total capita reserv on value y earnings
    l es differenc reserve shares
    es

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


Dividends -3,191 -3,191

Acquisition of -441 -441
Corporation's
own shares


Transfer of 76 129 -129 76
treasury shares


Share-based 143 143
compensation


Total 383 -82 -771 -471
comprehensive
income for the
period


Equity at 2,141 7,575 -1,375 -128 -599 34,799 42,415
31 Mar 2010


Consolidated Statement of Changes in Equity

  • Equity attributable to equity holders of the parent company

  • EUR 1,000 Share Other Translati Fair Treasur Retained Total
    capita reserv on value y earnings
    l es differenc reserve shares
    es

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


Dividends -4,270 -4,270

Transfer of 76 225 -225 76
treasury shares


Share-based 134 134
compensation


Total -63 335 -1,648 -1,375
comprehensive
income for the
period


Equity at 2,141 7,651 -921 296 -375 34,918 43,710
31 Mar 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 (effective for financial periods
beginning on or after 1 January 2011). 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 - 31 Mar 2011 1 Jan - 31 Mar 2010


Europe 6,638 8,098

Asia-Pacific 6,245 5,228

Middle East and Africa 2,559 2,556

Americas 1,383 2,186

Group total 16,825 18,067

Operating profit/loss by segment

EUR 1,000 1 Jan - 31 Mar 2011 1 Jan - 31 Mar 2010


Europe 2,431 3,637

Asia-Pacific 4,360 2,498

Middle East and Africa 832 384

Americas 568 909

Group unallocated expenses -8,344 -7,237

Group operating profit/loss total -153 191

Financial income and expenses -166 -234

Group profit/loss before income taxes -319 -44

  1. Income tax expense

Tax expense according to the statement of comprehensive income for the period
was EUR 1,329 thousand (EUR 728 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 690 thousand
in January - March (EUR 403 thousand).

  1. Tangible assets

EUR 1,000 1 Jan - 31 Mar 2011 1 Jan - 31 Mar 2010


Additions 141 582

Disposals - -36

  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 - 31 Mar 2011 1 Jan - 31 Mar 2010


Associate

Purchases of goods and services - 100

Interest income 2 2


Companies under management's influence

Purchases of goods and services 5 11

EUR 1,000 31 Mar 2011 31 Dec 2010


Associate

Non-current receivables 85 83


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 - 31 Mar 1 Jan - 31 Mar
2011 2010



Salaries and other short-term employee 813 597
benefits


Share-based payments 45 75

Total 858 673

  1. Commitments

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

EUR 1,000 31 Mar 2011 31 Dec 2010


Less than one year 3,648 3,597

Between one and five years 10,776 11,226

More than five years 379 751

Total 14,803 15,574

The group had no material capital commitments for the purchase of tangible
assets at 31 March 2011 and 31 March 2010.

  1. Contingent liabilities

EUR 1,000 31 Mar 2011 31 Dec 2010


Bank guarantees 1,728 2,061

  1. Key figures

Financial summary 1 Jan - 31 1 Jan - 31 1 Jan - 31
Mar 2011 Mar 2010 Dec 2010



Net sales, EUR 1,000 16,825 18,067 77,888

Net sales, change % -6.9 5.7 4.0

Operating profit/loss, EUR 1,000 -153 191 8,908

Operating profit/loss, change % -180.2 106.0 775.2

Operating profit/loss, as % of net -0.9 1.1 11.4
sales


Profit/loss before taxes, EUR 1,000 -319 -44 8,512

Profit/loss before taxes, as % of net -1.9 -0.2 10.9
sales


Return on equity, % - - 9.9

Return on investment, % - - 16.3

Equity ratio, % 67.1 59.4 71.6

Gross investments in tangible and 191 582 1,124
intangible assets, EUR 1,000


Gross investments in tangible and 1.1 3.2 1.4
intangible assets, as % of net sales


Capitalisations according to IAS 38 to 983 898 3,932
intangible assets


Research and development expenditure, 3,856 3,304 13,414
EUR 1,000


Research and development expenditure, 22.9 18.3 17.2
as % of net sales


Order backlog, EUR 1,000 1) 34,554 35,598 34,049

Average number of employees during the 595 583 586
period


Interest-bearing net liabilities, EUR -9,806 -2,473 -6,923
1,000


Gearing ratio, % -20.8 -5.8 -14.1

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

Per share data 1 Jan - 31 Mar 1 Jan - 31 Mar 1 Jan - 31
2011 2010 Dec 2010



Earnings per share (EPS), EUR -0.02 -0.01 0.04

EPS diluted, EUR -0.02 -0.01 0.04

Equity per share, EUR 0.41 0.40 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 107,054,810 107,054,810 107,054,810
end of the period


of which the number of treasury 183,900 599,588 599,905
shares


Outstanding shares 106,870,910 106,455,222 106,454,905

Adjusted average number of shares 106,555,907 106,569,711 106,477,113
during the period


Average number of shares, 106,695,907 106,914,539 107,398,488
dilution included


9. 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 + x100
financial expenses
------------------------------------ -----------------------------------------
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 = Gross investments in tangible and x100
intangible assets, as % of net intangible assets
sales
------------------------------------ -----------------------------------------
Net sales
------------------------------------ -----------------------------------------
------------------------------------ -----
Research and development = Research and development x100
expenditure, as % of net sales expenditure
------------------------------------ -----------------------------------------
Net sales
------------------------------------ -----------------------------------------
------------------------------------ -----
Gearing ratio % = Interest-bearing liabilities - x100
cash and cash equivalents
------------------------------------ -----------------------------------------
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)
------------------------------------ -----------------------------------------
------------------------------------ -----
Efective 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)
------------------------------------ -----------------------------------------


Schedule for Comptel's interim reports in 2011:

January - June: 20 July 2011
January - September: 21 October 2011

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