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Fingerprint Card Interim / Quarterly Report 2012

Jul 10, 2012

3048_ir_2012-07-10_4b68f754-c4b0-4efd-a7d9-f639244023db.pdf

Interim / Quarterly Report

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Advance quarterly report for second quarter due to downward revision of sales forecast

Fingerprint Cards AB (publ), Corp. Reg. No. 556154-2381, (FPC)

Second quarter, 2012:

Interim report January-June 2012

  • Sales totaled SEK 5.8 M (29.8).
  • According to the new calculation method, a gross loss of SEK 3.3 M (profit: 13.7) was reported.
  • According to the former calculation method, gross profit of SEK 2.9 M (17.2) would have been reported.
  • The loss after financial items amounted to SEK 18.8 M (loss: 2.7).
  • According to the new calculation method, the gross margin was minus 57% (+46).
  • According to the former calculation method, the gross margin would have been 50% (58).
  • The loss per share totaled SEK 0.43 (loss: 0.04).
  • Cash and cash equivalents at the period-end amounted to SEK 36.1 M (37.5).
  • The order backlog at June 30 was SEK 46.3 M (14.9).

Notable events at the close of the reporting period:

  • On July 9, the Board resolved to annul the order for SEK 44 M from a Chinese distributor.
  • This interim report was brought forward to July 10 due to downward revision of sales forecast.

For further information, please contact:

Johan Carlström, President and CEO, Fingerprint Cards AB (publ), +46 31-607820, [email protected] Fingerprint Cards AB (publ), Box 2412, SE-403 16 GOTHENBURG, Sweden, www.fingerprints.com

www.fingerprints.com

Fingerprint Cards AB (FPC) is listed on Nasdaq OMX Stockholm (FING B) and has its head office in Gothenburg, Sweden. Publication pursuant to Swedish legislation: Fingerprint Cards AB (publ) discloses this information pursuant to the Securitie s Market Act (2007:528) and/or the Financial Instruments Trading Act (1991:980). The information was issued for publication on July 10, 2012, at. 8.00 a.m.

Key information

Issuing, publishing or distributing this press release may be subject to restrictions in certain jurisdictions. Recipients of this press release are responsible for using this press release and the information herein in accordance with applicable rules in each jurisdiction. This press release does not constitute an offer, or invitation to acquire or subscribe for new securities in Fingerprint Cards in any jurisdiction.

CEO's comments on the second quarter and the interim period from January to June of 2012

The second quarter was a disappointment in terms of sales, which declined sharply due to the market for area sensors dropping off in China, a couple of major projects being strongly delayed and one being temporarily cancelled. This resulted in major stockpiling in the phase between distributors and their major customers, the product manufacturers.

Following a thorough review with our partners and largest manufacturing customers, our assessment is that as of June 30, 2012, manufacturers and distributors held seven to nine months of surplus inventory, which entails that sales of area sensors from FPC will not resume until late in the first quarter of 2013. However, we have noted signs that the Chinese area sensor market will rebound in 2013 in terms of volume to levels similar to those of 2010-2011.

On July 9, due to the market scenario described above in China and as a result of the police investigation under way concerning suspicion of bribery by a dismissed former FPC employee, the Board resolved to annul the SEK 44 M order placed by a Chinese distributor in January. In anticipation of the completion of the police investigation and a decision on whether or not indictments will be made, FPC is evaluating the future distribution scenario in China and considering every alternative available.

During the first half-year, two agreements that are highly positive for FPC's ultimate development and growth were signed. FPC and CrucialTec (CT) signed two development and production agreements under which FPC – in the first agreement – will provide our silicon swipe sensor, which will be integrated with CT's packaging into what is known as a Biometric Track Pad, BTP. This has garnered considerable attention and a highly positive response from several of the leading mobile manufacturers, and we have good hopes of securing a couple of "design wins" during the second half of the year. Under the second agreement, which we are unable to discuss as freely as we would have liked for reasons of competition, we are developing what is for us a new type of ASIC, which CT expects to be able to sell tens of millions of units of as of 2013.

In the absence of major sales, our bank balances will decline in the coming quarters, although with our current bank balance and "burn rate," FPC will cope without new financing for at least another three quarters. Possible financing needs could arise in the event of major customer orders, in which case products must be manufactured and capital must thus be tied up in production and inventories.

In conclusion, FPC is currently generating very low sales, which will probably also continue during the second half of 2012. We are at an exciting phase for swipe sensors through our joint BTP with CT, and the forthcoming ASIC, which we are developing in partnership with CT.

Sales, earnings and order backlog

The Group's net sales for the second quarter amounted to SEK 0.6 M (16.9) and net sales for the full interim period totaled SEK 5.8 M (29.8).

As of the first quarter of 2012, the recognition of the cost of goods sold has been changed due to the reclassification of costs. The change primarily involves amortization according to plan of capitalized development expenditure, now classified as cost of goods sold, which results in the figures for gross profit/loss and gross margin being lower than the previous classification of costs. To provide transparent information, the figures for both calculation methods will be reported in 2012 along with the comparative figures for the year-earlier period in 2011. According to the new calculation method applied as of 2012, the company reported a gross loss of SEK 3.1 M (profit: 8.5) for the second quarter and SEK 3.3 M (profit: 13.7) for the full interim period. According to the new calculation method applied as of 2012, the gross margin for the second quarter was minus 550% (+50) and minus 57% (+46) for the full interim period.

According to the former calculation method that was applied until 2011, gross profit would have been SEK 0.1 M (10.4) for the second quarter and SEK 2.8 M (17.2) for the full interim period. According to the former calculation method that was applied until 2011, the gross margin would have been 20% (61) for the second quarter and 50% (58) for the full interim period.

The company posted a loss after financial items of SEK 9.8 M (profit: 0.1) for the second quarter and a loss of of SEK 19.1 M (loss: 1.6) for the full interim period.

As of June 30, 2012, the order backlog was SEK 46.3 M (14.9).

The Parent Company's net sales for the second quarter were SEK 0.6 M (16.9) and the loss after financial items was SEK 18.8 M (profit: 0.1). For the full interim period 2012, the Parent Company's net sales totaled SEK 5.8 M (29.8) and the loss after financial items was SEK 18.8 M (profit: 0.1).

Market and sales

In 2012, second-quarter sales amounted to SEK 0.6 M, which primarily comprised sales of the FPC1011F area sensor to Korea, wafers to Korea for the building of the initial production series of Biometric Track Pads and some sales of the 2020 processor.

During the quarter, FPC intensified its activities in Asia in terms of the mobile market and other applications, including remote controls. Interest in using our swipe sensors in, for example, mobile phones continues to increase, the reasons for which primarily include (i) the need to protect mobilephone data, (ii) the ability to secure mobile payments and, (iii) greater user-friendliness – such as being able to transition from sleeping mode directly to a certain application by swiping a finger across the sensor, known as "shortcuts." Interest has further increased since our partner, CT, in a short time, has been able to offer leading mobile phone customers customized and aesthetically pleasing packagings – made from our silicon – in various sizes, shapes and colors. Our aim is to win the first joint "design wins" during the second half of 2012. As of June 30, 2012, the order backlog was SEK 46.3 M (14.9).

Technological Development and Production

During the second quarter, most of our technological resources were focused on customer projects and on the development of our partnership with CT. In the customer projects, we support the evaluation of our technologies on a number of platforms and development environments, also on-site with our customers in Asia. In partnership with CT, we have jointly worked with optimizing the performance of the biometric module that was developed, although we have also spent time preparing a new development project. This project began with the development of a new silicon, which was initiated late in the second quarter.

Production from our production partners has been adapted to a low level to match the sales scenario. This applies to area sensors and swipe sensors. During the quarter, we also launched the updated version of the FPC1011F3 area sensor, which has a slimmer profile and world-leading ESD protection. This product is now fully qualified and can be produced in accordance with sales forecasts.

Future prospects

A couple of major area sensor projects in China have been seriously delayed or are currently uncertain, resulting in surplus inventories in the distribution chain and with the major product manufacturers equivalent to seven to nine months of sales for FPC. This leads to a very low sales forecast for the second half of 2012. We have indications that the market will rebound in late 2012 and that market demand in 2013 will result in a market similar to that of 2010 and 2011 in terms of volumes for area sensors. Since the area sensor market for FPC in 2012 has dropped off, we are focusing our resources on our swipe sensor initiative, under which several prospective customers are evaluating the BTP sensor and building and testing prototypes. We are anticipating "design wins" from mobile manufacturers during the second half of 2012 and ensuing customer orders during the first half of 2013.

Organization and Personnel

The number of employees at June 30, 2012, was 16 (19), including 1 (1) woman.

Financial position

At June 30, 2012, the Group's disposable cash and cash equivalents totaled SEK 36.1 M (37.5). At the same date, the Group's working capital had risen to SEK 58.6 M (70.0).

Consolidated shareholders' equity rose to SEK 87.5 M (100.5) and the equity/assets ratio for the Group was 86% (93).

The Parent Company's disposable cash and cash equivalents at the end of the period totaled SEK 36.1 M (37.5).

Fixed assets, investments and depreciation

Investments in capitalized development expenditures amounted to SEK 0.8 M (2.4) for the second quarter and to SEK 1.4 M (5.1) for the full interim period. Investments in machinery and equipment amounted to SEK 1.4 M (0.2) during the second quarter and to SEK 1.5 M (1.1) for the full interim period. Depreciation/amortization amounted to SEK 2.7 M (1.2) in the second quarter and to SEK 5.3 M (2.4) for the full interim period.

Cash flow

Cash flow from operations, including changes in working capital, was SEK 9.0 M (1.2) in the second quarter and SEK 15.4 M (neg: 11.2) in the full interim period. Cash flow to investments was a negative SEK 2.3 M (2.6) in the second quarter and a negative SEK 3.2 M (6.2) in the full interim period. Cash flow from financing activities amounted to SEK 0.8 M (24.0) for the second quarter and to SEK 0.8 M (24.1) for the full year. Combined, the net change in cash and cash equivalents thus amounted to SEK 7.6 M (22.6) for the second quarter and SEK 13.1 M (6.6) for the full interim period.

Seasonal variations

To date, sales have not shown any distinct seasonal variations. In 2011, 43% of the invoicing was generated during the first half of the year and 57% during the second half. The quarters with the highest proportion of sales were Q3 in 2011 with 30% and Q4 in 2010 with 30% of total annual revenues. The quarters with the lowest proportion of sales were Q1 in 2011 with 19% and Q2 in 2010 with 16% of total annual revenues.

Related-party transactions

There were no transactions between FPC and related parties that had any material impact on the Group or Parent Company's position and earnings.

Warrants program

An Extraordinary General Meeting on March 3, 2010 resolved to issue warrants with a term extending until August 31, 2012. The company's employees hold 3,433,000 of the program's warrants. The exercise price is SEK 7.48. On full subscription with the support of all warrants in this program, 3,433,000 new Class B shares may be issued, corresponding to a dilution effect of 7.26% of the total number of shares and 5.94% of the voting rights, which also means that the share capital will increase by SEK 686,000.

An Extraordinary General Meeting on November 9, 2010 resolved to issue 958,000 warrants with a term extending to May 11, 2013. Of the program, 938,000 warrants are held by the company's employees. The exercise price is SEK 15.74. On full subscription with the support of all warrants in the program, 958,000 B shares can be issued, corresponding to 1.93% of the total number of shares and 1.63 of the total voting rights, and which also increases the share capital by SEK 191,600.

An Extraordinary General Meeting on November 17, 2011 approved the issue of 2,000,000 warrants with a term extending to December 18, 2014. Of the program, 1,800,000 warrants are held by the company's employees. The exercise price is SEK 13.64. On full subscription based on the exercise of all warrants in the program, 2,000,000 new B shares can be issued, corresponding to 3.60% of the total number of shares and 3.29% of the total number of voting rights, which will also raise the share capital by SEK 400,000.

Combined, the three warrant programs amount to 12.78% of the total number of shares and 10.51% of the voting rights in the company.

Significant uncertainties and risks

FPC is exposed to risks. The Board of Directors and Executive Management work to minimize such exposure, and the impact of a triggered risk. The following description does not claim to be complete or exact, since risks and their degree of impact vary over time:

Company risk
Financing It cannot be ruled out that in the future further capital may be needed to finance FPC's operations,
development and expansion. This need could arise in an unfavorable market situation and on terms that are
less favorable than the Board considers them to be today. External financing in a more difficult credit and
investment climate could negatively affect FPC's operations, while borrowing, if at all possible, could entail
restrictions that would limit the company's latitude. There is no guarantee that capital can be raised when
needed, or raised on acceptable terms. By gradually achieving success in the market, and securing a
satisfactory margin, a positive cash flow can be created, which will contribute to reducing the need for capital
Rights contributions.
The operations are heavily dependent on FPC protecting its technology through patents and intellectual
property rights. Should patents not be obtained, this could have a negative impact on earnings and position.
The strategy is to protect the most important areas but it is not possible to guarantee that all patent
applications will be granted. FPC does not believe that its technology infringes upon any other company's
intellectual property
Development FPC's success depends largely on its ability to drive and adapt to technological developments. FPC conducts
development projects in the areas of biometrics, sensor technology and their applications. The projects are
conducted in cooperation with consultants and subcontractors. Since the projects are extensive and complex,
delays in the time schedule cannot be ruled out. Serious delays, disruptions or unforeseen events could have
a negative impact on FPC's future operations. However, these risks can be reduced by using resources based
on knowledge and experience of technically advanced development projects and by implementing project
management systems.
Competence Biometrics is still a relatively new area, showing high growth and requiring advanced technical knowledge
from employees. FPC has a number of key persons important to the successful development of its operations.
The departure of such key persons from the company could result in operational disruptions and increased
costs for recruitment of replacements. To manage this risk, FPC works continuously to ensure that the
necessary conditions are in place to retain competencies, while efforts are made not to link knowledge to
specific individuals.
Market risk
Political risks FPC has operations in many markets with vastly differing conditions. Changes to laws and regulations
regarding such areas as foreign ownership, taxes, government involvement, royalties and customs, for
example, coupled with other political and economic risks, such as acts of war or terrorism, could negatively
affect the company's earnings and financial position. Business intelligence and planning, where possible,
mitigate the risks.
Exchange rates Purchasing, manufacturing and sales are largely denominated in USD. Net exposure in USD is hedged to 90%
using forward contracts to offset exchange-rate fluctuations. Fluctuations in other exchange rates have a
limited impact on earnings. A 1% change in the exchange rate between the SEK and USD would have an impact
of +/- SEK 0.4 M on earnings in 2011 if unhedged.
Raw material prices
The raw materials in products that could be impacted by price fluctuations are mainly silicon and gold. The
percentage of gold in the products is marginal and price fluctuations will only have a limited effect on the price
of the end product.
Silicon is the largest component in the products. Historically, the price of silicon has not fluctuated to any
Economic cycle significant degree and supply is favorable.
Customers are currently predominantly based in Asia. The economic turbulence in Europe and Northern
America has not influenced the operation to any major degree. However, there is no guarantee that this will not
occur in the future or in the Asian market.
Operational risks
Production FPC does not conduct any proprietary production. Manufacturing, sales and delivery of FPC's technology and
products depend on fulfillment of contractual requirements with respect to, for example, volume, quality and
delivery time. Production and delivery problems among suppliers could have a negative impact on the company
through delays or quality problems affecting deliveries to customers. Although production is planned up to six
months in advance, binding orders from customers are normally not received that far in advance. Uncertainty
in sales forecasts could lead to excessive stock accumulation and have an adverse effect on liquidity. The
concentration of production to a few suppliers and the associated possibility of ensuring low costs must be
weighed against this risk. Risk-limiting measures are to assume control of parts of the production process,
such as investing in proprietary tools and machinery to eliminate bottlenecks.
Environment FPC does not engage in any proprietary manufacturing. Components are sourced from selected suppliers that
satisfy requirements in terms of function, quality, stability and environmental aspects. FPC's products have
been tested and satisfy the RoHS directive in terms of limiting hazardous substances in electronic products.
Sales FPC conducts business activities in a relatively young market, rendering it difficult to predict future trends for
the operation. FPC's performance depends on the continued expansion of the biometrics market. Delayed
penetration into more applications and markets will affect sales and earnings. FPC is dependent on the
Chinese market, where is has an established reseller with a strong position for FPC's technology. The loss of
this distributor could seriously impact revenues and profit. Measures for limiting the vulnerability of having a
limited number of customers include the continuous development of business, sales and marketing activities
to penetrate more markets and fields of application.
Credit risk

Counterparty risk The risk of non-payment is limited due to the requirement for advance payment from new customers and via credit assurance of invoices wherever possible. Investments are also exposed to risk. FPC has limited its permitted investments of liquidity to institutions with the highest credit rating and by limiting the amount of investments with a single counterparty.

Future reporting dates

Interim report July-September 2012 October 25, 2012 Year-end report February 2013

Certification

The Board of Directors and the CEO certify that this interim report provides a fair and accurate review of the operations, financial position and earnings of the Parent Company and the Group and that it describes the significant risks and uncertainties facing the Parent Company and the companies included in the Group.

Gothenburg, July 9, 2012

Chairman Board member Board member

Mats Svensson Christer Bergman Urban Fagerstedt

Anders Hultqvist Sigrun Hjelmquist Johan Carlström Board member Board member President and CEO

AUDITORS' REVIEW REPORT

Introduction

We have reviewed this interim report for Fingerprint Cards AB (publ), Corp. Reg. No. 556154-2381 for the period January 1, 2012 to June 30, 2012. The Board of Directors and the President and CEO are responsible for the preparation and presentation of this interim report in accordance with IAS 34 and the Swedish Annual Accounts Act. Our responsibility is to express an opinion on this interim report based on our review.

Scope and focus of the review

We conducted our review in accordance with the Swedish Standard on Review Engagements SÖG 2410, Review of Interim Reports Performed by the Independent Auditor of the Entity, issued by Far SRS. A review consists of making inquiries, primarily to persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review has a different focus and is substantially smaller in scope than an audit conducted in accordance with the Standards on Auditing in Sweden (RS) and other generally accepted auditing standards in Sweden. The procedures performed in a review do not enable us to obtain such assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, a conclusion expressed on the basis of a review does not provide the same level of assurance as a conclusion expressed on the basis of an audit.

Conclusion

Based on our review, nothing has come to our attention that causes us to believe that the interim report has not been prepared, in all material respects, in accordance with IAS 34 and the Swedish Annual Accounts Act.

Gothenburg, July 9, 2011

KPMG AB

Johan Kratz Authorized Public Accountant

Glossary
Algorithm A systematic procedure for how to conduct a calculation or solve a problem in a given
number of steps. In FPC's specific case, the method refers to the comparison of two
Area sensor fingerprints with each other.
A sensor with the size of a fingertip that can scan an entire fingerprint simultaneously.
The fingertip is simply drawn against the sensor surface; refer to swipe sensor.
ASIC (Application Specific Integrated Circuit) An integrated circuit in the form of a silicon
chip that is designed to conduct specific functions – in our case the measurement of a
fingerprint.
Authentication Control process for a particular entity; in conjunction with logging on, for example. The
word is synonymous with verification.
Biometric system A pattern recognition system that identifies or verifies a person by studying a
physiological character of the person, in our case a fingerprint pattern.
Chip A piece of silicon in which the integrated circuit is embedded, such as a sensor chip.
Normally, a silicon wafer is cut into a number of chips, with each chip being essentially
identical.
Dpi Dots per inch – resolution per spacial unit (in this case inches). The higher the value,
the better the resolution and degree of detail.
Enrolment Compilation of biometric data used to create a template. The process by which
information is compiled from an individual and processed and stored as a reference
image.
Identification Comparison of compiled biometric data with all stored templates for the purpose of
identifying one of these templates (and thus an individual) from a multitude.
Matching The process of comparing an image of a fingerprint with a pre-processed template, and
assessing whether or not they are similar.
Packaging
Sensor platform
The work and components, apart from the silicon chip, required for building a sensor.
The silicon technology that FPC has created for the development of future sensors,
Swipe sensor meaning the basic technology.
A sensor with a width equal to a fingertip but much narrower throughout the length of
the finger. The fingertip is drawn across the sensor surface and part of the fingertip is
scanned step-wise; compare with area sensors. The fingerprint is thus scanned in this
manner.
Template
Verification
An arrangement of unique data that represents a certain fingerprint.
The comparison of compiled biometric data with a given template for the purpose of
verifying matching of the two. By this means, the authentication of an individual can be
made with a high degree of certainty.
Wafer A thin circular slice of silicon containing a number of integrated circuits, such as
sensor chips.
Yield The percentage of a number of approved units divided by the number of initial units.
The term is used primarily in production.
Definitions
Average credit period Average value of accounts receivable over the period in relation to net sales, multiplied
by 360 days.
Average number of shares
Average number of shares
The Parent Company's average weighted number of shares for the fiscal year.
after dilution See "Average number of shares" plus an increase by the number of shares that could
be issued as a result of current remuneration and personnel programs.
Earnings per share Earnings for the period attributable to the Parent Company's shareholders divided by
the Parent Company's average number of shares for the fiscal year.
Earnings per share after dilution See "Earnings per share" plus the average number of shares that could be issued as a
result of current remuneration and personnel programs.
EBITDA Earnings Before Interest Taxes Depreciation and Amortization (and impairment).
Equity/assets ratio Shareholders' equity divided by total assets.
Gross margin Gross margin as a percentage of net sales. As of the first quarter of 2012, the
recognition of the cost of goods sold has been changed due to the reclassification of
costs. The change primarily comprises the depreciation according to plan of capitalized
development expenditure, which is currently classified as the cost of goods sold, which
results in gross profit/loss and gross margin indicating figures that are lower than the
Inventory turnover rate previous classification of costs.
Cost of goods sold divided by average inventories.
Net margin Profit/loss for the period as a percentage of net sales.
Operating margin Operating profit/loss as a percentage of net sales.
Shareholders' equity per share Shareholders' equity attributable to the Parent Company's shareholders divided by the
number of shares outstanding, before dilution, at the end of the period.
Shareholders' equity per share
after dilution See "Shareholders' equity per share" plus an increase in the number of shares by the
average number of shares that could be issued as a result of current remuneration and
personnel programs.

Working capital Current assets less current non-interest-bearing provisions and liabilities

www.fingerprints.com

About Fingerprint Cards

Fingerprint Cards AB (Fingerprint Cards) develops, produces and markets biometric components that through analysis and matching of an individual's unique fingerprint verify a person's identity.

The technology consists of biometric sensors, processors, algorithms and modules that can be used separately or combined. The competitive advantages offered by Fingerprint Cards' technology include unique image quality, extreme robustness, low power consumption and complete biometric systems. With these advantages and the ability to achieve extremely low manufacturing costs, the technology can be implemented in volume products, such as smart cards and mobile phones, where extremely rigorous demands are placed on these characteristics. Fingerprint Cards' technology can also be used in IT and Internet products for security and access control, etc.

Vision FPC aims to be the leading supplier of components and systems for fingerprint verification.
"Beyond keys and pin codes" – FPC makes life easy to live through secure identification.
Business concept FPC develops and sells leading biometric products and solutions to companies that develop security
and comfort systems.
Business model FPC works with three business models – component sales, project sales and licensing. Sales are
conducted via distributors, primarily to product developers/systems integrators and OEMs. (Original
Equipment Manufacturers).
Strategies
Products To be a supplier of components and systems for fingerprint verification, as well as developing and
marketing components in two product categories – area sensors and swipe sensors.
Patents To pursue an active patent strategy based on careful monitoring of the market in an effort to
evaluate new opportunities for filing patents and identifying possible infringement of FPC's patents.
Production Produce through close cooperation with selected sub-suppliers. Production-critical elements of
manufacturing are to be conducted using tools owned by FPC but operated by the sub-supplier. All
manufacturing is to be conducted in accordance with forecasts based on information received from
customers and distributors.
Market When marketing products, FPC intends to focus on product developers/system integrators either
via distributors or directly. Sales at the producer level will occur in close cooperation with
distributors. FPC will also actively pursue sales efforts.
Sales of area sensors are to be broadened above and beyond the volume segment of IT applications
for banks to encompass other IT segments. Geographically, the area sensor, in terms of bank
applications, will be marketed primarily in India, South Korea, Japan and Brazil, and also in Europe
and the US.
Swipe sensors are to be marketed to product developers/system integrators of mobile phones and
other portable applications, such as Internet tablets, USB keys and smart cards. As a feature of the
launch of swipe sensors, the company will participate actively in development projects together with
mobile phone manufacturers. Geographically, marketing will occur in China, Korea, Taiwan, Japan,
Europe and the US.
Value-driving factors The potential to use mobile phones for payment applications – with the accompanying security
requirements – is a major driving force, as is the possibility of using fingerprint sensors for the next
generation of charge cards. Identity theft, impersonation and stricter authentication imposed by
public authorities and organizations are also driving the demand for more secure solutions.
Increased requirements in terms of comfort and security in connection with authentication are
creating demand for alternatives to cards, pin codes and passwords. In addition to these factors,
there are also cost savings, benefits of scale and the potential to facilitate greater use in, for
example, emerging countries and elsewhere.
Condensed consolidated statement of comprehensive income Apr-Jun Apr-Jun Jan-Jun Jan-Jun Jan-Dec
(SEK M) 2012 2011 2012 2011 2011
Net sales 0.6 16.9 5.8 29.8 68.6
Cost of goods sold -3.6 -8.4 -9.1 -16.1 -37.0
Gross profit/loss -3.1 8.5 -3.3 13.7 31.6
Sales expenses -2.1 -3.8 -4.8 -6.6 -13.6
Administrative expenses -3.3 -3.1 -6.1 -5.7 -11.2
Development expenses -2.4 -0.4 -4.8 -1.4 -2.5
Other operating income/expenses 0.8 -1.3 -0.1 -1.7 -1.6
Operating profit/loss -10.0 0.0 -19.1 -1.7 2.7
Net financial items 0.2 0.0 0.3 0.1 0.6
Tax - - - - -
Profit/loss for the period -9.8 0.1 -18.8 -1.7 3.4
Other comprehensive income - - - - -
Total comprehensive income/loss for the period -9.8 0.1 -18.8 -1.7 2.0
Profit/loss for the period attributable to:
Parent Company shareholders -9.8 0.1 -18.8 -1.7 3.4
Profit/loss for the period -9.8 0.1 -18.8 -1.7 3.4
Total comprehensive income/loss for the period attributable to:
Parent Company shareholders -9.8 0.1 -18.8 -1.7 3.4
Total comprehensive income/loss for the period
Earnings/loss per share for the period
-9.8 0.1 -18.8 -1.7 3.4
Before dilution, SEK -0.22 0.00 -0.43 -0.04 0.08
After dilution, SEK -0.22 0.00 -0.43 -0.04 0.08
Condensed consolidated statement of financial position June 30, June 30, 31-Dec
Assets 2012 2011 2011
Intangible fixed assets 24.8 26.0 28.2
Tangible fixed assets 5.2 4.4 4.2
Financial fixed assets 1.2 - 0.9
Total fixed assets 31.2 30.4 33.3
Inventory 9.5 8,0 4,3
Accounts receivable 21.4 27.7 53,0
Other receivables 1.8 2.1 2,3
Prepaid expenses and accrued income 1,1 2.1 0.8
Cash and cash equivalents 36.1 37.5 23,0
Total current assets 69.9 77.3 83.9
Total assets 101.1 107.7 116,8
Shareholders' equity and liabilities
Shareholders' equity 87.5 100.5 106,3
Provisions for pensions 1.5 - 1,2
Non-current liabilities 0.8 - -
Accounts payable 3.1 2.7 3,3
Other liabilities 0.7 0.5 0,3
Accrued expenses and deferred income 7.5 4.1 5.7
Total shareholders' equity and liabilities 101.1 107.7 116.8
Pledged assets None None None

Condensed consolidated statement of changes in shareholders' equity

Jan-Jun Jan-Jun Jan-Dec
(SEK M) 2012 2011 2011
Shareholders' equity on the opening date 106.3 78.0 78.0
Premium paid for warrants 0,0 - 1.7
New share issue - 24.0 24.0
Total comprehensive income/loss for the period -18,8 -1.7 2.0
Shareholders' equity on the closing date 87.5 100.5 106.3
Condensed consolidated cash flow statement Apr-Jun Apr-Jun Jan-Jun Jan-Jun Jan-Dec
(SEK M) 2012 2011 2012 2011 2011
Profit/loss before tax for the period -9.8 0.1 -18.8 -1.7 3.4
Adjustments for non-cash items 2.9 1.2 5.6 2.4 5.6
Change in inventory -4.1 5.1 -5.2 -0.1 3.6
Change in current receivables 16.7 -2.7 31.9 -10.8 -35.1
Change in current liabilities 3.4 -2.5 1.9 -1.0 1.0
Cash flow from operating activities 9.0 1.2 15.4 -11.2 -0.8
Cash flow from investing activities -2.3 -2.6 -3.1 -6.2 -20.4
Cash flow from financing activities 0.8 24.1 0.8 24.1 2.0
Change in cash and cash equivalents 7.6 22.6 13.1 6.6 -7.8
Cash and cash equivalents on the opening date 35.7 14.9 23.0 30.8 30.8
Cash and cash equivalents on the closing date 36.1 37.5 36.1 37.5 23.0
Key consolidated data Apr-Jun Apr-Jun Jan-Jun Jan-Jun Jan-Dec
(SEK M) 2012 2011 2012 2011 2011
Net sales (SEK M) 0.6 16.9 5.8 29.7 68.6
Net sales growth (%) -96 74 -55 18 13
Gross margin (%) According to new calculation as of 2012* -500 50 -57 46 46
Operating margin (%) According to former calculation through 2011 50 62 50 58 56
Operating margin (%) Neg 0 Neg Neg 4
Profit margin (%) Neg 0 Neg Neg 5
EBITDA (SEK M) 7.7 1.3 16.0 0.8 8.2
Return on equity (%) Neg 0 Neg Neg 4
Cash flow from operating activities. incl. changes in working capital
(SEK M) 9.0 1.2 15.4 -11.2 -22.2
Order backlog (SEK M) 46.3 14.9 46.3 6.1 6.1
Equity/assets ratio (%) 86 93 86 93 91
Investments (SEK M) -2.3 -2.6 -3.2 -5.1 -11.7
Average number of employees 16 19 16 19 18
Shareholders' equity per share (SEK) 2.00 2.30 2.00 2.45 2.44
Shareholders' equity per share after dilution (SEK) (1) 2.00 2.30 2.00 2.45 2.44
Cash flow from operating activities/share (SEK) 0.21 0.03 0.35 -0.28 -0.51
Cash flow from operating activities/share after dilution (SEK) (1) 0.21 0.03 0.35 -0.28 -0.51
Number of shares at period end (000s) 43,609 43,609 43,609 43,609 43,609
Average number of shares (000s) 43,609 42,515 43,609 40,545 42,461
Average number of shares after dilution (000s)(1) 43,609 42,515 43,609 40,545 42,461
Market price of FPC Class B share (SEK) at period end 5.30 6.00 5.30 9.30 9.30

1) The company has three share-based remuneration programs: (warrants in all

cases):

The first program from 2010 extends until August 31, 2012. The exercise price is SEK 7.48. The program has been taken into account when calculating the number of shares after conversion. On full subscription, the program would result in a maximum of 3,433,000 new Class B share s.

The second program from 2010 extends until May 11, 2013. The exercise price is SEK 15.74. The program has been taken into account when calculating the number of shares after conversion. On full subscription, the program would result in a maximum of 958,000 new Class B shares.

The third program from 2011 extends until December 18, 2014. The exercise price is SEK 13.6. The program has not been taken into account when calculating the number of shares after conversion. On full subscription, the program would result in a maximum of 2,000,000 new Class B shares.

Average number of shares after dilution: The average number of shares during the period and the maximum number of shares that could arise from exercise of warrants. If the average share price is lower than the exercise price, there is no discounted share price and thus no dilution, since the discount is what constitutes dilution.

The Group's operating segments Sensors Other Group
Jan-Jun Jan-Jun Jan-Jun Jan-Jun Jan-Jun Jan-Jun
(SEK M) 2012 2011 2012 2011 2012 2011
Net sales 5.8 29.8 - - 5.8 29.8
Segment earnings -19.1 -1.7 - - -19.1 -1.7
Net financial items - - 0.3 0.1 0.3 0.1
Profit/loss for the period -19.1 -1.7 0.3 0.1 18.8 -1.7

Consolidated net sales and profit/loss for the past eight quarters

(SEK M) Apr-Jun Jan-Mar Oct-Dec Jul-Sep Apr-Jun Jan-Mar Oct-Dec Jul-Sep
2012 2012 2011 2011 2011 2011 2010 2010
Net sales 0.6 5.2 18.6 20.2 16.9 12.8 18.2 17.6
Cost of goods sold -3.6 -5.5 -10.8 -11.1 -8.4 -7.7 -11.8 -11.1
Gross profit/loss -3.1 -0.3 7.8 10.1 8.5 5.2 6.4 6.5
Sales expenses -2.1 -2.7 -4.1 -2.8 -3.8 -2.8 -1.3 -1.5
Administrative expenses -3.3 -2.8 -3.2 -2.3 -3.1 -2.5 -3.3 -1.9
Development expenses -2.4 -2.4 -0.4 -0.7 -0.4 -1.0 -0.4 -0.3
Other operating income/expenses 0.8 0.9 0.3 -0.1 -1.3 -0.5 -0.4 1.0
Operating profit/loss -10.0 -9.1 0.3 4.2 0.0 -1.8 0.9 3.8
Net financial items 0.2 0.1 0.4 0.2 0.0 0.0 0.1 0.1
Tax - - - - - - - -
Profit/loss for the period -9.8 -9.0 0.7 4.3 0.1 -1.7 1.0 3.9
Other comprehensive income - - - - - - - -
Total comprehensive income/loss
for the period -9.8 -9.0 0.7 4.3 0.1 -1.7 1.0 3.9

Consolidated net sales and profit/loss for the past eight quarters

Mar 31, Mar 31, Dec 31, Sep 31, June 30, Mar 31, Dec 31, Sep 31,
Assets 2012 2011 2011 2011 2011 2011 2010 2010
SEK/USD exchange rate, balance
sheet date 7.06 6.62 6.92 6.86 6.31 6.31 6.73 6.77
Intangible fixed assets 24.8 26.4 28.2 27.1 26.0 24.6 22.9 19.8
Tangible fixed assets 5.2 4.1 4.2 4.4 4.4 4.4 3.7 3.5
Financial fixed assets 1.2 1.1 0.9 - - - - -
Total fixed assets 31.2 31.6 33.3 31.6 30.4 29.0 26.6 23.3
Inventory 9.5 5.4 4.3 5.3 8.0 13.1 7.9 8.8
Accounts receivable 21.4 38.4 53.0 46.0 27.7 23.3 17.2 12.9
Other receivables 1.8 1.5 2.3 2.1 2.1 1.7 2.7 3.1
Prepaid exp. and accrued income 1.1 1.0 0.8 0.5 2.0 4.1 1.0 1.4
Cash and cash equivalents 36.1 28.5 23.0 27.4 37.5 14.9 30.8 32.8
Total current assets 69.9 74.8 83.9 81.3 77.3 57.1 59.7 59.1
Total assets
101.1 106.5 116.8 112.8 107.7 86.1 86.3 82.3
Shareholders' equity and liabilities
Shareholders' equity 87.5 97.2 106.3 104.8 100.5 76.4 78.0 76.1
Provisions for pensions 1.5 1.4 1.2 - - - - -
Non-current liabilities 0.8 - - - - - - -
Accounts payable 3.1 2.3 3.3 2.4 2.7 4.0 4.1 3.9
Other liabilities 0.7 0.3 0.3 0.3 0.4 0.3 0.3 0.7
Accrued exp.and deferred income 7.5 5.2 5.7 5.3 4.1 5.5 3.9 1.6
Total shareholders' equity and
liabilities 101.1 106.5 116.8 112.8 107.7 86.1 86.3 82.3

Consolidated cash flow statement for the past eight quarters

Apr-Jun Jan-Mar Oct-Dec Jul-Sep Apr-Jun Jan-Mar Oct-Dec Jul-Sep
(SEK M) 2012 2012 2011 2011 2011 2011 2010 2010
Profit/loss before tax for the period -9.8 -9.0 0.7 4.3 0.1 -1.7 1.0 3.7
Adjustments for non-cash items 2.9 2.7 1.3 1.2 1.2 1.2 1.5 1.4
Change in inventory -4.1 -1.1 1.0 2.7 5.1 -5.2 0.9 4.9
Change in current receivables 16.7 15.2 -7.5 -16.8 -2.7 -8.1 -3.4 -8.6
Change in current liabilities 3.4 -1.5 1.3 0.7 -2.5 1.5 2.0 -4.9
Cash flow from operating activities 9.0 6.3 -3.2 -7.8 1.2 -12.4 2.1 -3.5
Cash flow from investing activities -2.3 -0.8 -3.1 -2.3 -2.6 -3.6 -5.1 -6.8
Cash flow from financing activities 0.8 - 2.0 - 24.1 0.0 1.0 -
Change in cash and cash
equivalents 7.6 5.5 -4.3 -10.1 22.6 -15.9 -2.0 -10.4
Cash/cash equival. opening date 35.7 23.0 27.4 37.5 14.9 30.8 32.8 43.2
Cash/cash equival. closing date 36.1 28.5 23.0 27.4 37.5 14.9 30.8 32.8

Key consolidated data for the past eight quarters

Apr-Jun Jan-Mar Oct-Dec Jul-Sep Apr-Jun Jan-Mar Oct-Dec Jul-Sep
2012 2012 2011 2011 2011 2011 2010 2010
Net sales (SEK M) 0.6 5,2 18,6 20,2 16,9 12,8 18,2 17,6
Net sales growth (%) -96 -59 3 15 74 -17 34 78
Gross margin (%) new as of 2012* -500 -5 42 50 50 40 35 37
Operating margin (%) former
through 2011* 50 53 52 59 62 53 50 51
Operating margin (%) Neg Neg 2 21 0 Neg. 5 21
Profit margin (%) Neg Neg 4 22 0 Neg. 5 22
EBITDA (SEK M) -7.7 -6,4 2,0 5,4 1,3 -0,5 2,7 5,4
Return on equity (%) Neg Neg 1 16 0 Neg. 5 19
Cash flow from operating activities
(SEK M) 9.0 6.3 -3.2 -7.8 1.2 -3.5 2.1 -3.5
Order backlog (SEK M) 46.3 46.3 6.1 24.4 14.9 14.3 11.0 8.3
Equity/assets ratio (%) 86 91 91 93 93 89 90 92
Investments (SEK M) -2.3 -0.8 -3.1 -2.3 -2.6 -3.6 -5.1 -6.8
Average number of employees 16 19 18 19 19 19 17 17
Shareholders' equity/share (SEK) 2.00 2.23 2.44 2.40 2.30 1.93 1.97 1.92
Shareholders' equity/ share after
dilution (SEK) (1) 2.00 2.23 2.44 2.40 2.30 1.93 1.97 1.92
Cash flow from operating activities
per share (SEK) 0.21 0.14 -0.05 -0.19 0.03 -0.09 0.05 -0.09
Cash flow from operating activities
per share, after dilution (SEK) 0.21 0.14 -0.05 -0.19 0.03 -0.09 0.05 -0.09
Number of shares, period end
(000s) 43,609 43,609 ,43,609 ,43,609 43,609 39,670 39,670 39,670
Average number of shares (000s) 43,609 43,609 43,609 ,43,609 42,515 40,019 39,670 39,670
Average number of shares after
dilution (000s) (1)
Market price of FPC Class B share
43,609 43,609 ,43,609 ,43,609 42,515 40,019 39,670 39,670
(SEK) 5.30 7.30 9.30 6.15 6.00 7.40 8.95 9.40

1) The company has three share-based remuneration programs:

(warrants in all cases):

The first program from 2010 extends until August 31, 2012. The exercise price is SEK 7.48. The program has been taken into account when calculating the number of shares after conversion. On full subscription, the program would result in a maximum of 3,433,000 new Class B share s.

The second program from 2010 extends until May 11, 2013. The exercise price is SEK 15.74. The program has been taken into account when calculating the number of shares after conversion. On full subscription, the program would result in a maximum of 958,000 new Class B shares.

The third program from 2011 extends until December 18, 2014. The exercise price is SEK 13.6. The program has not been taken into account when calculating the number of shares after conversion. On full subscription, the program would result in a maximum of 2,000,000 new Class B shares. Average number of shares after dilution: The average number of shares during the period and the maximum number of shares that could arise from exercise of warrants. If the average share price is lower than the exercise price, there is no discounted share price and thus no dilution, since the discount is what constitutes dilution.

Rolling 12-month key figures for the Group for the past eight quarters

Jul-Jun Apr-Mar Jan-Dec Oct-Sep Jul-Jun Apr-Mar Jan-Dec Oct-Sep
2011/12 2011/12 2011 2010/11 2010/11 2010/11 2010 2009/10
Sales, rolling 12 months (SEK M) 61.5 61.0 68.6 68.2 65.6 58.3 60.9 56.3
Gross profit, rolling 12 months
(SEK M) (1) 24.0 26.1 31.6 31.2 26.6 20.7 20.8 15.8
Gross margin, rolling 12 months
(%) (1) 39 43 46 44 41 36 34 28
Operating profit/loss, rolling 12
months (SEK M) -9.2 -4.6 2.7 2.5 2.9 -0.1 1.8 -10.8
Operating margin, rolling 12
months (%) -15 -8 4 5 4 0 3 -19
EBITDA, rolling 12 months (SEK M) -6.7 1.7 8.2 8.9 8.9 6.0 8.3 1.3
(1)
According to new calculation method as of 2012

Condensed income statement, Parent Company Apr-Jun Apr-Jun Jan-Jun Jan-Jun Jan-Dec (SEK M) 2012 2011 2012 2011 2011 Net sales 0.6 16.9 5.8 29.8 68.6

Cost of goods sold -3.6 -8.4 -9.1 -16.1 -37.0
Gross profit/loss -3.1 8.5 -3.3 13.7 31.6
Sales expenses -2.1 -3.8 -4.8 -6.6 -13.6
Administrative expenses -3.3 -3.1 -6.1 -5.7 -11.2
Development expenses -2.4 -0.4 -4.8 -1.4 -2.5
Other operating income/expenses 0.8 -1.3 -0.1 -1.7 -1.6
Operating profit/loss -10.0 0.0 -19.1 -1.7 2.7
Net financial items 0.2 0.0 0.3 0.0 0.6
Tax - - - - -
Profit/loss for the period -9.8 0.1 -18.8 -1.6 3.4
Condensed balance sheet. Parent Company June 30, June 30, Dec 31,
(SEK M) 2012 2011 2011
Assets
Intangible fixed assets 24.8 26.0 12.3
Tangible fixed assets 5.2 4.4 0.3
Financial fixed assets 4.0 2.0 -
Total fixed assets 33.0 32.4 12.6
Inventory 9.5 4,3 9,1
Accounts receivable 21.4 27.7 53,0
Current receivables 1.7 2.1 2,2
Prepaid expenses accrued income 1,1 2.0 0.5
Cash and bank 36.1 37.5 22,3
Total current assets 69.8 77.3 71.1
Total assets 102.8 109.7 118,8
Shareholders' equity and liabilities
Restricted shareholders' equity 50.2 50.2 51,0
Unrestricted shareholders' equity 36.8 49.8 54,8
Total shareholders' equity 87.2 100.0 105,8
Pension provisions 1.5 - 1,2
Current liabilities 14.2 9.7 11,8
Total shareholders' equity and liabilities 102.8 109.7 118.8
Pledged assets None None None
Contingent liabilities None None None

Accounting policies

This condensed interim report for the Group was prepared in accordance with IAS 34 Interim Financial Reporting, and applying the provisions in the Annual Accounts Act. The interim report for the Parent Company was prepared in accordance with the Annual Accounts Act, Chapter 9, Interim reports. The application of these accounting policies complies with those presented in the Annual Report for the fiscal year ending December 31, 2011 and must be read together with them.

No new or revised IFRS that have become effective in 2011 have had any significant impact on the Group

Consolidated cash flow statement for the past eight quarters

Jan-Mar Oct-Dec Jul-Sep Apr-Jun Jan-Mar Oct-Dec Jul-Sep Apr-Jun
(SEK M) 2012 2011 2011 2011 2011 2010 2010 2010
Profit/loss before tax for the period -9.0 0.7 4.3 0.1 -1.7 1.0 3.7 -3.0
Adjustments for non-cash items 2.7 1.3 1.2 1.2 1.2 1.5 1.4 1.5
Change in inventory -1.1 1.0 2.7 5.1 -5.2 0.9 4.9 -2.1
Change in current receivables 15.2 -7.5 -16.8 -2.7 -8.1 -3.4 -8.6 2.3
Change in current liabilities -1.5 1.3 0.7 -2.5 1.5 2.0 -4.9 1.2
Cash flow from operating activities 6.3 -3.2 -7.8 1.2 -12.4 2.1 -3.5 1.0
Cash flow from investing activities -0.8 -3.1 -2.3 -2.6 -3.6 -5.1 -6.8 -4.1
Cash flow from financing activities - 2.0 - 24.1 0.0 1.0 - 0.2
Change in cash and cash
equivalents 5.5 -4.3 -10.1 22.6 -15.9 -2.0 -10.4 -3.9
Cash and cash equivalents on the
opening date 23.0 27.4 37.5 14.9 30.8 32.8 43.2 47
Cash and cash equivalents on the
closing date 28.5 23.0 27.4 37.5 14.9 30.8 32.8 43.1

Key consolidated data for the past eight quarters

Jan-Mar Oct-Dec Jul-Sep Apr-Jun Jan-Mar Oct-Dec Jul-Sep Apr-Jun
2012 2011 2011 2011 2011 2010 2010 2010
Net sales (SEK M) 5.2 18.6 20.2 16.9 12.8 18.2 17.6 9.7
Net sales growth (%) -59 3 15 74 -17 34 78 28
Gross margin (%) new as of 2012* -5 42 50 50 40 35 37 27
Operating margin (%) through 2011* 53 52 59 62 53 50 51 53
Profit margin (%) Neg 2 21 0 Neg. 5 21 Neg.
EBITDA (SEK M) Neg 4 22 0 Neg. 5 22 Neg.
Return on equity (%) -6.4 2.0 5.4 1.3 -0.5 2.7 5.4 -1.6
Cash flow from operating activities
(SEK M) Neg 1 16 0 Neg. 5 19 Neg.
Order backlog (SEK M) 6.3 -3.2 -7.8 1.2 -3.5 2.1 -3.5 0.1
Investments (SEK M) 46.3 6.1 24.4 14.9 14.3 11.0 8.3 17.4
Equity/assets ratio (%) 91 91 93 93 89 90 92 86
Average number of employees -0.8 -3.1 -2.3 -2.6 -3.6 -5.1 -6.8 -4.1
Shareholders' equity per share
(SEK) 19 18 19 19 19 17 17 16
Shareholders' equity per share after
dilution (SEK) (1) 2.23 2.44 2.40 2.30 1.93 1.97 1.92 1.83
Cash flow from operating activities
per share (SEK) 2.23 2.44 2.40 2.30 1.93 1.97 1.92 1.83
Net sales (SEK M) 0.14 -0.05 -0.19 0.03 -0.09 0.05 -0.09 0.00
Cash flow from operating activities
per share after dilution (SEK) 0.14 -0.05 -0.19 0.03 -0.09 0.05 -0.09 0.00
Number of shares, period end (000s) 43,609 43,609 43,609 43,609 39,670 39,670 39,670 39,670
Average number of shares (000s) 43,609 43,609 43,609 42,515 40,019 39,670 39,670 39,670
Average number of shares after
dilution (000s) (1)(2) 43,609 43,609 43,609 42,515 40,019 39,670 39,670 39,670
Market price of FPC Class B share
(SEK) 7.30 9.30 6.15 6.00 7.40 8.95 9.40 7.15

* Refer to comment on page 2 under Sales, earnings and order backlog.

(1) The first program from 2010 extends until August 31, 2012. The exercise price is SEK 7.48. The program has been taken into account when calculating the number of shares after conversion. On full subscription, the program would result in a maximum of 3,433,000 new Class B shares.

The second program from 2010 extends until May 11, 2013. The exercise price is SEK 15.74. The program has been taken into account when calculating the number of shares after conversion. On full subscription, the program would result in a maximum of 958,000 new Class B shares

The third program from 2011 extends until December 18, 2014. The exercise price is SEK 13.6. The program has not been taken into account when calculating the number of shares after conversion. On full subscription, the program would result in a maximum of 2,000,000 new Class B shares. (2) Average number of shares after dilution: The average number of shares during the period and the maximum number of shares that could arise from exercise of warrants. If the average share price is lower than the exercise price, there is no discounted share price and thus no dilution, since the discount is what constitutes dilution.

Rolling 12-month key figures for the Group for the past eight quarters

Apr-Mar Jan-Dec Oct-Sep Jul-Jun Apr-Mar Jan-Dec Oct-Sep Jul-Jun

2011/12 2011 2010/11 2010/11 2010/11 2010 2009/10 2009/10
Sales, (SEK M) 61.0 68.6 68.2 65.6 58.3 60.9 56.3 48.6
Gross profit, (SEK M) * 26.1 31.6 31.2 26.6 20.7 20.8 15.8 12.2
Gross margin, (%) * 43 46 44 41 36 34 28 25
Operating profit/loss, (SEK M) -4.6 2.7 2.5 2.9 -0.1 1.8 -10.8 -18.7
Operating margin, (%) -8 4 5 4 0 3 -19 -38
EBITDA, (SEK M) 1.7 8.2 8.9 8.9 6.0 8.3 1.3 -7.3

* Refer to comment on page 2 under Sales, earnings and order backlog. In accordance with calculation method applied in 2012.

Condensed income statement, Parent Company Jan-Mar Jan-Mar Jan-Dec
(SEK M) 2012 2011 2011
Net sales 5.2 12.8 68.6
Cost of goods sold -5.5 -7.7 -37.0
Gross profit/loss -0.3 5.2 31.6
Sales expenses -2.7 -2.8 -13.6
Administrative expenses -2.8 -2.5 -11.2
Development expenses -2.4 -1.0 -2.5
Other operating income/expenses -0.9 -0.5 -1.6
Operating profit/loss -9.1 -1.8 2.7
Net financial items 0.1 0.0 0.6
Tax - - -
Profit/loss for the period -9.0 -1.7 3.4
Condensed balance sheet. Parent Company Mar 31, Mar 31, Dec 31,
(SEK M) 2012 2011 2011
Assets
Intangible fixed assets 26.4 24.6 28.2
Tangible fixed assets 4.1 4.4 4.2
Financial fixed assets 3.9 2.0 3.7
Total fixed assets 34.5 31.0 36.2
Inventory 5.4 13,1 4,3
Accounts receivable 38.4 23.3 53,0
Current receivables 1.4 5.8 2,2
Prepaid expenses accrued income 1,0 - 0.8
Cash and cash equivalents 28.5 12.9 22,3
Total current assets 74.7 55.1 82.7
Total assets 109.2 86.1 118.8
Shareholders' equity and liabilities
Restricted shareholders' equity 49.4 49.4 51.0
Unrestricted shareholders' equity 47.4 26.5 54.8
Total shareholders' equity 96.8 75.9 105.8
Pension provisions 1.4 - 1.2
Current liabilities 11.1 10.3 11.8
Total shareholders' equity and liabilities 109.2 86.1 118.8
Pledged assets None None None
Contingent liabilities None None None

Accounting policies

This condensed interim report for the Group was prepared in accordance with IAS 34 Interim Financial Reporting, and applying the provisions in the Annual Accounts Act. The interim report for the Parent Company was prepared in accordance with the Annual Accounts Act, Chapter 9, Interim reports. The application of these accounting policies complies with those presented in the Annual Report for the fiscal year ending December 31, 2011 and must be read together with them.

No new or revised IFRS that have become effective in 2012 have had any significant impact on the Group