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DORO

Earnings Release Feb 14, 2014

3150_10-k_2014-02-14_ccb99d91-84b3-4557-8abd-a7089e8593ab.pdf

Earnings Release

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Stable margins and improved cash flow ends a year of strong growth

Highlights of the fourth quarter, 2013:

  • Order intake increased to SEK 316.3 m (213.4), an increase of 48 percent. Adjusted for acquisitions the increase was 6 percent.
  • Net sales amounted to SEK 381.2 m (299.8), an increase of 27 percent. Adjusted for acquisitions and exchange rates effects the growth was 2 percent compared to previous year.
  • Operating profit (EBIT) increased to SEK 33.5 m (28.0). EBIT margin was 8.8 percent (9.3).
  • Profit after tax for the period amounted to SEK 26.2 m (18.6).
  • Earnings per share after tax amounted to SEK 1.26 (0.96).
  • Cash flow from current activities amounted to SEK 71.0 m (33.9).
  • Outlook 2014; Doro's growth is expected to continue. No detailed forecast for 2014 is given.

Highlights of the full year, 2013:

  • Order intake increased to SEK 1,183.6 m (805.8), an increase of 46.8 percent. Adjusted for acquisitions the increase was 24.7 percent.
  • Net sales amounted to SEK 1,142.5 m (837.5), an increase of 36.4 percent. Adjusted for acquisition the increase was 19.5 percent.
  • Operating profit (EBIT) totalled SEK 78.9 (61.4). The operating margin was 6.9 percent (7.3).
  • Profit after tax for the year amounted to SEK 60.6 m (52.9).
  • Earnings per share after tax amounted to SEK 3.07 (2.73).
  • Cash flow from current activities amounted to SEK 110.5 m (40.2).
  • The Board proposes a dividend of SEK 1,50 (1.25) per share. Sales per quarter and rolling 12 months, SEKm EBIT per quarter and rolling 12 months, SEKm
DORO GROUP 2013 2012 2013 2012
(SEK m) Oct-Dec Oct-Dec Jan-Dec Jan-Dec
Net sales 381.2 299.8 1 142.5 837.5
Net sales growth, % 27.2 13.8 36.4 12.4
EBITDA 44.8 34.7 113.7 83.1
EBITDA margin, % 11.8 11.6 10.0 9.9
EBIT 33.5 28.0 78.9 61.4
EBIT margin, % 8.8 9.3 6.9 7.3
Profit after financial items 33.2 28.2 78.2 49.5
Profit after tax 26.2 18.6 60.6 52.9
Earnings per share after tax, SEK 1.26 0.96 3.07 2.73
Equity/assets ratio, % 38.3 40.5 38.3 40.5

Doro AB discloses the information provided herein pursuant to the Securities Markets Act and/or the Financial Instruments Trading Act. The information was submitted for public release on Friday, February14, 2014, at 07:30 a.m. CET.

Increased European leadership

Proforma turnover of approximately 1.25 billion SEK

Fluctuations between quarters is natural – Nordics affected by generation transition to smart phones

Doro operating result touched top historical levels

Confidence in our ability for further acquisitions

Solid base for further growth as well as strategic acquisitions

We have focused our organization into three distinct areas

The fundamentals are continuously favourable

CEO Jérôme Arnaud: A year of organic growth and successful acquisitions

2013 was an exciting and eventful year for Doro. We started the year with exceptional organic growth and furthermore improved our position by adding some great acquisitions to the Group a few months later – thereby even further increasing our leadership position on the European mobile phone market for seniors. We also strengthened both our internal resources and our distribution network during the year, and ended 2013 with reassuring cash flow and margins.

Our full year growth climbed to 36 percent, out of which 19.5 percent was organic growth, giving us a proforma turnover of approximately 1.25 billion SEK. Our German acquisition IVS has quarter for quarter added strongly to our overall growth and market leading position in Germany.

Fluctuation in sales and order intake growth between quarters and regions will always be a fact in our business and our organic growth in the fourth quarter was more modest. In the Nordic region, we are in a generation transition where our offering of smart devices is set to overtake more of the sales of our traditional feature phones. Our introduction of smart devices – for example the newly launched Doro Liberto® 810 – to the market is crucial as it adds both competitiveness and supports gross margin.

In the fourth quarter, Doro's operating result touched top historical levels with an EBITDA margin of 11.8 percent, attributable to a good product mix and results from economies of scale on our operating expenditures.

To summarize 2013, it makes me proud that we managed to grow organically and simultaneously carry out and integrate acquisitions in an excellent way. It gives us confidence in our ability to further reinforce the Doro platform through acquisitions in a sound way going forward.

Although last year's strong first quarter will be hard to match, we enter 2014 with a solid base for further growth as well as new strategic acquisitions. We have an efficient operating model, which is verified by continuous strong cash flow, and our financial position remains strong, despite the acquisitions made during the past year. Important for sales growth is the development of smartphone sales, which is expected to gain momentum during the second half of the year.

To further improve the organizational setup, and accelerate our ability to adjust for ongoing shifts on the market, we have focused our organization into three distinct areas: Smart Devices, Feature phones and Care/Other products. The development of the Smart Devices category is our main priority at the moment and increases our R&D investments. Our model Doro Liberto® 810 has been listed now in various countries and with some operators like Telia, Sonera, TDC, Telenor, O2 and Telenet.

The fundamentals in our market niche of communication electronics for seniors are continuously favourable, with a clear demographic shift acting as the driver of the Silver Economy. We also see an increased demand for easy-to-use smart devices, adapted to seniors level of comfort, as technology is evolving at a faster pace than it can penetrate the above 65 population.

Important events during and after the period

Product launches

  • Q4, Doro launches the EasyPC concept – a package including a standard touchscreen computer together with a specialized silicon overlay keypad and an adapted software to simplify the use.
  • Q4, Doro launches it's second smartphone - the Doro Liberto® 810 in several market with operators like Telia, Sonera, TDC, Telenor, O2 and Telenet.

Geographical and partner expansion

  • November 14, Doro enters two Eastern Europe mobile phone markets, Czech Republic and Hungary, with the Primo™ by Doro product range
  • December 9, Tunisie Telecom lists and promotes Doro's offering. The listing covers both mobile and fixed-line products and is Doro's first entry into the African market.

Group, fourth quarter 2013

Net sales and earnings

Doro's net sales for the fourth quarter amounted to SEK 381.2 m (299.8), an increase of 27 percent compared with the fourth quarter of 2012 and 28 percent currency adjusted. The Group sales, excluding the acquisition of IVS that was consolidated from mid May and exchange rate effects, amounted to SEK 304.9 m, resulting in an organic growth of 2 percent. The net sales were affected by a good growth in EMEA, DACH and UK, while the Nordic sales decreased due to generation change.

EBITDA in the fourth quarter amounted to SEK 44.8 m (34.7) – a new quarterly record for Doro, with an EBITDA-margin of 11.8 percent (11.6). EBIT for the quarter was SEK 33.5 m (28.0). The EBIT margin was 8.8 percent (9.3). Depreciations have increased due to launches of products in former development. Exchange rate effects had a negative impact on EBIT of SEK 2 m compared to previous year. On the positive side Doro continued to have lower direct costs related to technology as provisions were released.

Net financial items for the fourth quarter were SEK -0.3 m (0.2). Group tax for the quarter amounted to SEK -7.0m (-9.6). The net profit for the quarter amounted to SEK 26.2 m (18.6).

Cash flow, investments and financial position

Cash flow from current activities in the fourth quarter rose to SEK 71.0 m (33.9), strengthened by both operating profit and working capital release. Change in working capital was SEK 30.7 m (2.0). Change in liquid funds amounted to SEK 56.1 m (27.1). Cash and cash equivalents at the end of the fourth quarter amounted to SEK 123.9 m (141.1).

The equity/assets ratio was 38 percent (40) at the end of the reporting period and the net cash balance was SEK 78.7 m (139.5).

Sales increased by 27 percent with good growth in most key markets

EBITDA result reached record levels. EBIT affected by increased depreciations

Strong quarterly cash flow as a result of both operating profit and working capital release

Sales in Nordic region reduced in the quarter affected by the generation shift to smartphones

Integration of IVS develops according to plan with increased market share

Renewed product range in France and strong partnerships had positive effect

The UK region improved through new and current partners

US and Canada reached FY growth of 63 percent thanks to exceptional orders in the first half of the year

Geographical regions

Nordic region

Sales in the Nordic region during the fourth quarter amounted to SEK 79.9 m (96.6), a decrease of 17 percent compared with the strong corresponding quarter in 2012. Sales were mainly affected by the generation shift, from feature to smartphones, which takes some time to be implemented in all distribution channels. The sales development in the region for the full year 2013 was flat, with continued good profitability, and Doros position remains strong in the region as a result of the solid distribution network in retail and high brand awareness.

DACH (Germany, Austria and Switzerland)

The DACH region performed a strong quarter. Sales, including IVS, almost five folded to SEK 97.2 m (20.1) in the quarter. The acquisition of IVS develops according to plan, with an increased market share and a more favourable product mix. By the end of the quarter, Doro branded mobiles had a market share of more than 26 percent – up 9 percentage points compared to a year ago - and in total, including Swissvoice and Swisstone brands, the market share was 37 percent. The launch of Primo™ by Doro product range in September, which was a direct result of the acquisition of IVS, has been successful, with a good reception also in Eastern Europe markets, which represent new markets for Doro.

EMEA (Europe, Middle East and Africa)

Sales in the EMEA region amounted to SEK 78.1 m (66.6) during the fourth quarter, up 17 percent compared to last year. The increase in sales is mainly attributable to a renewed product range in France and strong partnerships with major operators such as Orange and SFR.

United Kingdom

The UK region showed sales of SEK 66.2 m (55.2) in the fourth quarter, amounting to a growth of 20 percent, an effect of both Doro's broadened network of partners and success with current partners such as Carphone Warehouse, O2 and Everything Everywhere, resulting in a significantly increased market share.

US and Canada

Sales in US and Canada amounted to SEK 57.3 m (56.1), an increase of 2 percent. The exceptional sales in the first half of the year, driven by an updated product line with larger orders from our partners has lead to a total sales growth of 63 percent for the full year 2013.

Other regions

For the quarter, sales in Other regions were not material for the group.

Personnel

At the end of the period, the headcount was 149 (81). Of these, 35 (35) are based in Sweden, 31 (26) in France, 10 (8) in the UK, 9 (8) in Hong Kong, 3 (3) in Norway, and 61 (1) in Germany, whereof 60 from the IVS acquisition.

Parent Company

The Parent Company's net sales for the year's fourth quarter amounted to SEK 302.6 m (297.8). The profit before tax amounted to SEK 42.2 m (20.9).

Events after the close of the period

No events of significance have occurred after the period.

Full-year outlook for 2014

Doro's growth is expected to continue in 2014. No detailed forecast for 2014 is given.

The Doro share

Doro's shares are quoted on the Nasdaq OMX Nordic Exchange Stockholm, Small Cap – Telecom/IT list. As per December 30, 2013, Doro's market capitalization was SEK 915.5 m, which can be compared with SEK 474.1 m on December 30, 2012.

During the period October 1, 2013 to December 30, 2013, the share price decreased from SEK 49.0 to SEK 44.0. This is equivalent to a decrease of 10.2 percent, which can be compared with the increase of 7.3 percent in the OMX Stockholm PI over the same period.

As per December 31, 2013, there were 7,944 shareholders (7,072).

On December 31, 2013, the largest shareholders were:

Shareholder Number of
shares
Proportion of shares and
votes, %
Försäkringsaktiebolaget Avanza Pension 1,838,948 8.8
Clearstream Banking S.A., W8IMY 1,537,109 7.4
Nordea Investment Funds 1,257,428 6.0
Originat AB 760,000 3.6
CLIENTS ACCOUNT 500,000 2.4
Catella Fondförvaltning 487,000 2.3
FCP Objectif Investissement, Microcaps 442,000 2.1
Kastensson Holding AB 400000 1.9
Hajskäret Invest AB 380,000 1.8
Nordnet Pensionsförsäkring AB 373,235 1.8

Source: Euroclear Sweden AB and Doro AB.

Related-party transactions

No transactions took place between Doro and related parties that had a material impact on the Company's financial position and results.

Risks

Risks and instability factors are mainly related to supplier disruption, product adaptation and certification, customer relations, exchange rate fluctuations and loan financing. Acquisitions involve risks, such as integration of businesses. Sales may be adversely affected, cost of integration may be higher than anticipated and synergies lower than expected. Apart from these risks and the instability factors described on pages 25- 26 of the 2012 Annual Report, no other risks of any significance have been identified during the most recent period.

Accounting principles

This Interim Report has been prepared on behalf of the Group according to IAS 34, Interim Financial Reporting, and for the Parent Company in accordance with the Annual Accounts Act and the Swedish Financial Reporting Board's recommendation RFR 2 Accounting of legal entities. Deferred tax assets are considered to the extent the company believes that this can be utilized in the foreseeable future, which the Company considers to be 3-4 years. The accounting principles and calculation methods applied are consistent with those that were applied when drawing up the previous year's accounts. No new or revised IFRS, that came into force in 2013, have any significant impact on the Group.

Change to hedge accounting in accordance with IFRS

Doro's overall hedging strategy continues to comply with the established treasury policy in terms of purpose, amount, maturities and currencies. What was changed on January 1, 2013 is the way that entered forward exchange contracts are reported. Until December 31, 2012, all revaluations of outstanding foreign exchange contracts have been reported among financial items. On maturity, accumulated changes in value were transferred from financial items to operating result, leading to fluctuations in operating result and financial net. From January 1, 2013, the changes in the value of forward exchange contracts classified as cash flow hedges are recognized under Other Comprehensive Income when the underlying sale/purchase has not yet been made. For those contracts that the sales/purchases have been made and thus affected sales/purchase ledger, the unrealized value of the corresponding cash flow hedge is reported either as an adjustment to the sales amount or to the cost of good sold. For more information see Doro's Annual Report 2012, p. 58-59.

Financial calendar 2014-2015

The Board has set the following dates for the publication of Doro's Reports: Quarterly report period Jan-Mar 2014: May 12, 2014 AGM: May 12, 2014 Quarterly report period Jan-Jun 2014: Aug 21, 2014 Quarterly report period Jan-Sep 2014: Nov 7, 2014 Year-end report period Jan-Dec 2014: Feb 12, 2015

Doro AB's Nomination Committee for the 2014 Annual General Meeting

In accordance with the decision by Doro's Annual General Meeting (AGM) on 14 May, 2013, the chairman of the board, Bo Kastensson, have been appointed member of the nomination committee for the 2014 AGM, and have after consultation with the electorally major shareholders of the company as per 1 September, appointed two additional members of the Nomination Committee. The Nomination Committee's comprises the following members; Tedde Jeansson (chairman), Originat AB, Arne Bernroth, Nordea Investment Funds and Bo Kastensson, Chairman of Doro AB. The Nomination Committee will prepare proposals for the AGM in 2014, including proposals for the Chairman of the AGM, Board members, Chairman of the Board, remuneration for Board members, auditors, fees to the auditors, and to the extent deemed necessary, the tasks and composition of the Nomination Committee for the AGM in 2015.

For further information, please contact:

President & CEO, Jérôme Arnaud, +46 (0)46 280 50 05 CFO, Christian Lindholm, +46 (0) 46 280 50 06

Doro's report to be presented via audiocast

Analysts, investors and the media are welcome to attend a presentation via www.doro.com or by telephone from 09:00 a.m. CET on February 14, 2014. Doro's President and CEO Jérôme Arnaud will hold the presentation and take questions. Approximately 1 hour before the start of the presentation, the materials will be made available on the Company's website. Please call about five minutes before the advertised starting time to access the telephone conference. Call-in details: Sweden: + 46 (0)8 505 564 74 France: +33 (0)170 722 026 United Kingdom: +44 (0)20336 453 74 United States: + 1 855 7532 230

Lund, Sweden, February 14, 2014 Board of Directors Doro AB (publ) | Company registration number 556161-9429 Doro AB (publ) Magistratsvägen 10 SE-226 43 Lund, Sweden Tel: +46 (0)46 280 50 00 | www.doro.com

The Board of Directors and CEO confirm that this Full Year Report provides a fair overview of the Company's and Group's business, position and results and describes the significant risks and uncertainties faced by the Company and its subsidiaries.

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

About Doro

Report to be presented at an Audiocast, Febryary 14th at 09:00 CET

The report for the first quarter is to be presented on May 12 th, 2014

Doro AB is a Swedish public company formed in 1974. It released its pioneering 'easy-to-use' mobile phone in 2007 and today is the global market-leader within the category. Doro products and solutions are available in thirty countries spanning five continents. These include; mobile phones and smart devices, applications and software, fixed line telephony, telecare and mobile health solutions. Doro removes barriers to adoption of new technologies and holds numerous international awards in recognition of its product designs and innovations. Doro shares are quoted on the Nasdaq OMX Stockholm exchange, Nordic List, Small Companies. Revenues of SEK 837.5 million were reported for 2012. www.doro.com

Financial Reports

INCOME STATEMENT (SEK m) 2013 2012 2013 2012
Doro Group Oct-Dec Oct-Dec Full Year Full Year
Income/net sales 381.2 299.8 1142.5 837.5
Operating cost Note 2 -336.4 -265.1 -1028.8 -754.4
Operating profit/loss before depreciation
and write-downs, EBITDA
44.8 34.7 113.7 83.1
Depreciation according to plan -11.3 -6.7 -34.8 -21.7
Operating profit/loss after depreciation
and write-downs, EBIT
33.5 28.0 78.9 61.4
Net financial items -0.3 0.2 -0.7 -11.9
Profit/loss after financial items 33.2 28.2 78.2 49.5
Taxes -7.0 -9.6 -17.6 3.4
Profit/loss for the period 26.2 18.6 60.6 52.9
Average number of shares, thousands 20 806 19 349 19 740 19 349
Average number of shares after dilution*, thousands 20 967 19 349 19 772 19 349
Earnings per share before tax, SEK 1.60 1.46 3.96 2.56
Earnings per share before tax, after dilution*, SEK 1.58 1.46 3.96 2.56
Earnings per share after tax, SEK 1.26 0.96 3.07 2.73
Earnings per share after tax, after dilution*, SEK 1.25 0.96 3.06 2.73

*The effect of dilution is considered only when the effect on earnings per share is negative.

STATEMENT OF COMPREHENSIVE INCOME (SEK m) 2013 2012 2013 2012
Doro Group Oct-Dec Oct-Dec Full Year Full Year
Profit/loss for the period 26.2 18.6 60.6 52.9
Other comprehensive income to be reclassified to profit or loss in
subsequent periods:
Translation differences 2.5 0.4 2.5 -1.9
Effects from cash flow hedges 0.3 - -1.7 -
Deferred tax 0.0 - 0.4 -
Total result 29.0 19.0 61.8 51.0

(Related to Parent Company's shareholders)

STATEMENT OF FINANCIAL POSITION (SEK m) Note 2 2013 2012
Doro Group Dec 31 Dec 31
Intangible assets 199.6 59.2
Tangible assets 7.0 12.5
Financial assets 0.5 0.5
Deferred tax asset 20.7 21.0
Inventories 130.3 91.3
Current receivables 266.9 190.8
Cash and cash equivalents 123.9 141.1
Total assets 748.9 516.4
Shareholders' equity 287.0 209.0
Long-term liabilities Note 1 138.3 73.1
Current liabilities Note 1 323.6 234.3
Total shareholders' equity and liabilities 748.9 516.4
Financial instruments recognized at fair value in the balance sheet 2013 2012
Dec 31 Dec 31
Exchange rate contracts recorded as current liability 4.1 3.0
Exchange rate contracts recorded as current receivable 0.4 0.0

Financial instruments recognized at fair value consist of currency forward contracts and are used primarily for hedging purposes and are measured level 2.

STATEMENT OF CASH FLOWS (SEK m) 2013 2012 2013 2012
Doro Group Oct-Dec Oct-Dec Full Year Full Year
Operating profit/loss after depreciation and write-downs, EBIT 33.5 28.0 78.9 61.4
Depreciation according to plan 11.3 6.7 34.8 21.7
Net Financial items 0.1 0.4 -0.6 1.5
Unrealized exchange rate differences in cash flow hedges -0.3 - 1.7 -
Revaluation deferred consideration Note 1 -2.8 -2.0 -3.6 -2.0
Taxes paid -1.5 -1.2 -5.6 -4.3
Changes in working capital 30.7 2.0 4.9 -38.1
Cash flow from current activities 71.0 33.9 110.5 40.2
Acquisitions Note 1, Note 2 -6.5 0.0 -110.2 -0.4
Investments -9.0 -6.6 -36.5 -26.9
Cash flow from investment activities -15.5 -6.6 -146.7 -27.3
Amortisation of debt -0.1 -0.2 -0.8 -0.8
New loans 0.8 0.0 44.1 0.0
Dividend 0.0 0.0 -24.2 -19.3
Warrant program, buy back -0.2 0.0 -0.2 0.0
Cash flow from financial activities 0.5 -0.2 18.9 -20.1
Exchange rate differences in cash and cash equivalents 0.1 0.0 0.1 -0.1
Change in liquid funds 56.1 27.1 -17.2 -7.3
Net cash 78.7 139.5 78.7 139.5
STATEMENT OF CHANGES IN EQUITY (SEK m) 2013 2012
Doro Group Dec 31 Dec 31
Opening balance 209.0 177.3
Total result for the period 61.8 51.0
Dividend -24.2 -19.3
Warrant program, buy back -0.2 0.0
Share issue in kind 40.6 0.0
Closing balance 287.0 209.0
OTHER KEY FIGURES 2013 2012
Doro Group Dec 31 Dec 31
Order book at the end of the period, SEK m 60.0 96.7
Order intake Q4, SEK m 316.3 213.4
Gross margin % 37.5 38.1
Equity/assets ratio, % 38.3 40.5
Number of shares at the end of the period, thousands 20 806 19 349
Number of shares at the end of the period after dilution*, thousands 20 930 19 349
Equity per share, SEK 13.79 10.80
Equity per share, after dilution*, SEK 13.71 10.80
Earnings per share after taxes paid, SEK 3.68 2.34
Earnings per share after taxes paid, after dilution*, SEK 3.67 2.34
Return on average share holders' equity, % 24.4 27.4
Return on average capital employed, % 52.2 94.5
Share price at period's end, SEK 44.00 24.50
Market value, SEK m 915.5 474.1

*The effect of dilution is considered only when the effect on earnings per share is negative.

SALES PER REGION (SEK m) 2013 2012 2013 2012
Doro Group Oct-Dec Oct-Dec Full Year Full Year
Nordic 79.9 96.6 271.5 274.4
Europe, Middle East and Africa 78.1 66.6 277.2 231.3
DACH (Germany, Austria, Switzerland) 97.2 20.1 201.3 55.5
United Kingdom 66.2 55.2 182.2 130.9
USA and Canada 57.3 56.1 204.4 125.2
Other regions 2.5 5.2 5.9 20.2
Total 381.2 299.8 1142.5 837.5
OPERATING PROFIT AFTER DEPRECIATION, EBIT, PER
GEOGRAPHICAL REGION (SEK m) 2013 2012 2013 2012
Doro Group Oct-Dec Oct-Dec Full Year Full Year
Nordic 14.4 18.3 47.0 48.1
Operating margin, % 18.0 18.9 17.3 17.5
Europe, Middle East and Africa 7.5 2.3 14.3 3.3
Operating margin, % 9.6 3.5 5.2 1.4
DACH (Germany, Austria, Switzerland) 5.5 -1.7 9.1 -5.5
Operating margin, % 5.7 -8.5 4.5 -9.9
United Kingdom 4.6 5.8 3.8 5.2
Operating margin, % 6.9 10.5 2.1 4.0
USA and Canada 2.6 4.6 6.5 12.4
Operating margin, % 4.5 8.2 3.2 9.9
Other regions -1.1 -1.3 -1.8 -2.1
Operating margin, % -44.0 -25.0 -30.5 -10.4
Operating profit/loss after depreciation 33.5 28.0 78.9 61.4
Operating margin, % 8.8 9.3 6.9 7.3
INCOME STATEMENT (SEK m) 2013 2012 2013 2012
Parent Company Oct-Dec Oct-Dec Full Year Full Year
Income/net sales 302.6 297.8 993.8 831.6
Operating cost -272.8 -268.5 -903.7 -757.6
Operating profit/loss before depreciation
and write-downs, EBITDA
29.8 29.3 90.1 74.0
Depreciation according to plan -10.2 -8.4 -33.0 -28.8
Operating profit/loss after depreciation
and write-downs, EBIT
19.6 20.9 57.1 45.2
Net financial items 22.6 0.0 22.9 -12.4
Profit/loss after financial items 42.2 20.9 80.0 32.8
Taxes -3.9 -10.2 -10.5 4.2
Profit/loss for the period 38.3 10.7 69.5 37.0
STATEMENT OF COMPREHENSIVE INCOME 2013 2012 2013 2012
Parent Company Oct-Dec Oct-Dec Full Year Full Year
Profit/loss for the period 38.3 10.7 69.5 37.0
Other comprehensive income to be reclassified to profit or
loss in subsequent periods:
Effects from cash flow hedges 0.3 - -1.7 -
Deferred tax 0.0 - 0.4 -
Total result 38.6 10.7 68.2 37.0
SUMMARY OF BALANCE SHEET (SEK m) 2013 2012
Parent Company Dec 31 Dec 31
Intangible assets 46.9 37.8
Tangible assets 4.3 11.0
Financial assets
Note 2
82.8 42.1
Inventories 88.5 91.3
Current receivables 315.5 183.5
Cash and cash equivalents 94.9 138.6
Total assets 632.9 504.3
Shareholders' equity 259.5 174.9
Provisions 86.0 95.4
Long-term liabilities 44.3 0.0
Current liabilities 243.1 234.0
Total shareholders' equity and liabilities 632.9 504.3

Notes

Note 1 – Contingent consideration

In 2011 Doro acquired the two French companies Prylos SAS and Birdy Technology SAS. The acquisition included conditions for possible contingent consideration that in both cases are based on the companies' sales performances. As per December 31st 2012 and per Sept 30th, Prylos SAS had an estimated contingent consideration of SEK 1.4 m. As per December 31st 2013 the contingent consideration for Prylos SAS is estimated to zero. At the time of the acquisition, the equivalent estimation was SEK 1.8 m. The maximum contingent consideration amounts to EUR 800 K. For Birdy Technology SAS, the estimated contingent consideration per 30 September 2013 was estimated to SEK 1.5 m and per 31st of December 2013 it is estimated to zero. As per December 31st 2012 the estimation amounted to SEK 2.3 m. At the time of the acquisition, the equivalent estimation was SEK 4.0 m. The maximum contingent consideration amounts to EUR 600 K. During 2012 and 2013, no contingent consideration has been paid.

Note 2 – Acquisitions

IVS GmbH

On May 13, Doro acquired 100 percent of the German company IVS Industrievertretung Schweiger GmbH. The acquisition of IVS leads to a reinforcement of Doro's market position in Germany, the opportunity to grow faster in other German-speaking countries and expansion into the growing Eastern European market. IVS for the full year 2013 had sales of SEK 296.4 m and a profit after tax of SEK -0.4 m. Since the acquisition date, IVS has generated sales of SEK 189.7 m and a profit after tax of SEK 12.1 m. On the acquisition date, the headcount was 64. Costs directly attributable to the acquisition of SEK 6.0 m has been accounted for in the profit and loss.

The figures for the acquired net assets and goodwill are presented below.

SEK(m)
Intangible assets 12.3
Fixed assets 1.6
Deferred tax asset 4.6
Stock 45.0
Accounts receivable trade 62.2
Other current assets 10.0
Cash and bank 2.5
Provisions -21.2
Interestbearing liabilities -9.2
Accounts payable, trade -27.1
Other current debts -11.0
Acquired net assets 69.7
Goodwill 79.6
Total purchase consideration 149.3
Share issue in kind -40.6
Deferred payment -16.7
Contingent consideration -12.6
Net debt in acquired company 6.6
Change in the Group's cash flow resulting from the acquisition 86.0

The deferred payment is reported as a short-term liability, while the contingent consideration is reported as a longterm liability. The contingent consideration of EUR 1.6 m is fixed but conditioned to the company reaching a minimum result. Payment shall not be made before January 10 2015.

Isidor SAS

Doro acquired July 3rd, its French software design partner Isidor SAS. The acquisition secures and strengthens Doro's development team and gives Doro increased opportunities to shorten the introduction time of smartphones for seniors and programs for easy access to the Internet for tablets and computers. The acquisition price amounts, on a cash and debt free basis, to EUR 2.8 million in cash, with a maximum purchase consideration of EUR 2.2 million based on the results for 2013 and the next 2 years. Isidor, had for the full year, sales/net income of SEK 6,664 k and a profit after tax of SEK 34 k. Since the acquisition date, Isidor had sales/net income of SEK 3,261 k and a profit after tax of SEK 47 k. Acquisition costs of SEK 1.1 m has been accounted for in the Group's profit and loss. At the acquisition date the headcount was seven.

The figures for the acquired net assets and goodwill are presented below.
Fair value SEK(m)
Intangible assets 3.0
Fixed assets 0.2
Accounts receivable trade 2.9
Other current assets 0.3
Tax receivable 0.4
Cash and bank 0.8
Interestbearing liabilities -0.3
Accounts payable, trade -1.0
Other current debts -2.4
Deferred tax liability -1.0
Acquired net assets 2.9
Goodwill 33.5
Total purchase consideration 36.4
Contingent consideration -11.7
Net debt in acquired company -0.5
Change in the Group's cash flow resulting from the acquisition 24.2

On December 31, the contingent consideration was estimated to SEK 11.7 m whereof SEK 0.7 m is a accounted for as a short-term liability and SEK 11.0 m as a long-term liability.

Financial Definitions

Gross Margin: Net sales – merchandise costs.

Gross Margin, %: Gross Margin in percentage of Net sales.

Average number of shares: Number of shares at the end of each period divided with number of periods.

Average number of shares after dilution: Average number of shares adjusted with the dilution effect from warrants is calculated as the difference between the assumed number of shares issued at the exercise price and the assumed number of shares issued at average market price for the period.

Earnings per share before tax: Profit/loss after financial items divided by the average number of shares for the period.

Earnings per share before tax, after dilution: Profit/loss after financial items divided by the average number of shares for the period after dilution.

Earnings per share after tax: Profit/loss after financial items minus tax divided by average number of shares for the period.

Earnings per share after tax, after dilution: Profit/loss after financial items minus tax divided by the average number of shares for the period after dilution.

Number of shares at the end of the period: Actual number of shares at the end of the period.

Number of shares at the end of the period, after dilution: The number of shares at the end of the period adjusted with the dilution effect from warrants is calculated as the difference between assumed number of shares

issued at the exercise price and the assumed number of shares issued at the closing market price at the end of the period.

Equity per share: Shareholders' equity at the end of the period divided by the number of shares at the end of the period.

Equity per share, after dilution: Shareholders' equity at the end of the period divided by the number of shares at the end of the period, after dilution.

Earnings per share after taxes paid: Profit/loss after taxes paid divided by average number of shares for the period.

Earnings per share after taxes paid, after dilution: Profit/loss after taxes paid divided by the average number of shares for the period after dilution.

Net Debt/Net Cash: Cash and bank balances reduced with interest bearing liabilities.

Equity/assets ratio, %: Shareholders' equity as a percentage of the balance sheet total.

Return on average shareholders' equity, %: Profit/Loss rolling twelve months after financial items and tax divided by average shareholders' equity.

Capital employed: Total assets reduced with non-interest bearing debt.

Return on average capital employed, %: Operating profit/loss rolling twelve months, divided by the quarterly average capital employed excluding cash and bank balances.

Share price at period's end: Closing market price at the end of the period.

Market value, SEK m: Share price at period's end times the number of shares at the end of the period.

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