AI Terminal

MODULE: AI_ANALYST
Interactive Q&A, Risk Assessment, Summarization
MODULE: DATA_EXTRACT
Excel Export, XBRL Parsing, Table Digitization
MODULE: PEER_COMP
Sector Benchmarking, Sentiment Analysis
SYSTEM ACCESS LOCKED
Authenticate / Register Log In

Formpipe Software

Quarterly Report Oct 23, 2018

3159_10-q_2018-10-23_3f0a571d-924e-4d98-9237-86482f2218b9.pdf

Quarterly Report

Open in Viewer

Opens in native device viewer

Interim report January – September 2018

PERIOD JULY 1 – SEPTEMBER 30, 2018

  • Net sales increased by 9 % to SEK 95.6 m (SEK 88.0 m)
  • Software revenues increased by 14 % to SEK 64.8 m (SEK 56.7 m)
  • Recurring revenue amounted to SEK 56.3 m (SEK 49.9 m) which corresponds to 59 % (57 %) of net sales.
  • EBITDA SEK 25.6 m; 26.8 % (SEK 22.1 m; 25.1 %)
  • EBITDA-adj. SEK 16.9 m; 17.7 % (SEK 13.3 m; 15.1 %)
  • EBIT SEK 13.9 m; 14.5 % (SEK 11.1 m; 12.7 %)
  • Net profit SEK 10.1 m; 10.6 % (SEK 6.5 m; 7.3 %)
  • EPS before dilution SEK 0.19 (SEK 0.12)
  • Cash flow from operating activities SEK 19.9 m (SEK 16.9 m)

PERIOD JANUARY 1 – SEPTEMBER 30, 2018

  • Net sales increased by 6 % to SEK 296.9 m (SEK 279.8 m)
  • Software revenues increased by 10 % to SEK 197.2 m (SEK 179.9 m)
  • Recurring revenue amounted to SEK 163.2 m (SEK 143.6 m) which corresponds to 55 % (51 %) of net sales.
  • EBITDA SEK 72.4 m; 24.4 % (SEK 59.9 m; 21.4 %)
  • EBITDA-adj. SEK 47.6 m; 16.0 % (SEK 31.5 m; 11.3 %)
  • EBIT SEK 37.1 m; 12.5 % (SEK 23.0 m; 8.2 %)
  • Net profit SEK 27.4 m; 9.2 % (SEK 14.4 m; 5.1 %)
  • EPS before dilution SEK 0.52 (SEK 0.28)
  • Cash flow from operating activities SEK 60.8 m (SEK 34.3 m)

INCOME STATEMENT - SUMMARY

Jul-Sep Jan-Sep Rolling 12 Full year
(SEK Million) 2018 2017 2018 2017 months 2017
Net sales 95,6 88,0 296,9 279,8 407,3 390,2
whereof recurring revenue 56,3 49,9 163,2 143,6 214,5 194,8
EBITDA 25,6 22,1 72,4 59,9 98,3 85,8
EBITDA-adj 16,9 13,3 47,6 31,5 64,9 48,9
EBIT - excluding items affecting comparability 13,9 11,1 37,1 21,7 52,6 37,3
EBIT 13,9 11,1 37,1 23,0 51,7 37,7

Comments from the Groups CEO

Just as last year we can present a strong profit for the quarter even though our customer's activity are usually low during the summer months. We can thereby continue our positive trend and present improved margins. It is mainly the growth in recurring revenue that enables the steady improvement of our margins, which is in line with our strategy.

As a significant part of our business operations is in Denmark, the weakening of the Swedish krona has had a positive currency effect on the period's figures against our comparative figures. Since we have both income and costs in Denmark, a form of natural currency hedging occurs, and thus the effect on the earnings is limited. Despite the significant effect on net sales.

Our closer cooperation with Microsoft continues to be successful and our presence in AppSource has generated several new business deals for our product Lasernet.

During the quarter we have conducted our annual Customer Days Conference in both Denmark and Sweden with a record number of participants. The interest in the benefits from digitalization continues to increase and together with our customers we keep finding areas we jointly can create increased social benefits.

Market

Enterprise content management (ECM) is used to create, store, distribute, discover, archive and manage digital content (such as scanned documents, email, reports, medical images and office documents), and ultimately analyze usage to enable organizations to deliver relevant content to users where and when they need it. It is in the ECM market that Formpipe has emerged as the market leader in the public sector, as a challenger in e.g. life sciences and legal as well as cross-industry for parts of the product range.

Growth in the ECM market is fueled in large part by the organizational and corporate wide need to streamline operations and meet legal requirements and regulations. Making business value from the information requires applications and services to search, analyze, process and

distribute data and content. Growth drivers continually gain strength as the sheer amount of data and information increases and ECM remains a highly prioritized investment area. Gartner's forecast on ECM software revenue is a Compound Annual Growth Rate of 8.3 %, 2018-2021. The ECM market is large and fragmented, with a total addressable market (systems revenue) of 8.0 billion dollars in 2018 (Source: Gartner, Enterprise Software Markets, Worldwide, 2013-2020, 4Q16 update).

A CHANGING MARKET

The ECM market is changing from the centralized, backend, command and control of unstructured content to integrated, purpose-built, cloud based solutions that prioritizes content usability, processing and analyzing content from one or several sources, to get business insights and business value. Control, file synchronization and sharing will be a standard capability of ECM offerings.

This change is well in line with the Formpipe's strategy, as more and more of the company's customers choose to switch to cloud solutions for the standard products, as well as with the company development of applications and modules with the ability to process information from both Formpipe's existing systems or from other systems.

The development for ECM software is towards cloud based solutions and Gartner predicts that at least 50% of the leading ECM software providers will have rearchitected their offerings to cloud based platform by the end of 2018. But even if the trend is towards the cloud, the license revenues from on-premise will play an important role for years to come.

Gartner forecast

FORMPIPES OFFERINGS IN ECM:

CA S E A N D DO C U M E N T MA N A G E M E N T

Case and Document Management is about managing documents and information in cooperation, over functional boundaries, with version management, management of rights, traceability and automation of the work flows. This provides lower costs, minimized risk exposure and structured information. In the area of Case and Document Management, Formpipe addresses the public sector in Sweden and Denmark, as well as the industries of Life Science and Legal.

GR A N T S MA N A G E M E N T

Grants Management automates the whole life cycle for applications and grants for both grant funding bodies and recipients, from requests for proposals by the program to measurement and reporting of the outcome of the effort. Formpipes Grants Management products are currently sold to the public sector and it is the leading system with national authorities.

C U S T O M E R C O M M U N I C A T I O N S MA N A G E M E N T

With CCM products, content is produced, individualized, formatted and distributed from different systems and data sources to the format that best suits the company in its communication with customers or other business partners. Formpipe's CCM product Lasernet is mainly tied to sales of ERP systems

ST R U C T U R E D DA T A AR C H I V I N G

Structured data archiving is the ability to index and move important operating data from active business systems, or systems being discontinued. It provides control and makes the data available in its context, reduces storage costs and the amount of data in the daily production environment. Formpipe's product Long-Term Archive is currently sold to the public sector in Sweden where there is a high level of activity.

The Future

Formpipe is well-positioned to be able to develop and strengthen its leading position as ECM provider while retaining good profitability levels. The company sees good opportunities to continue to utilize its experience from its successes in order to target new markets and customer segments. A solid product development and product strategy creates good conditions to be able to efficiently develop market-leading offerings and meet up with sector-specific requirements also in the future.

The board believes that Formpipe, which is one of the largest European-based ECM suppliers, is wellpositioned with a stabile customer base, a high share of recurring revenue and a focus on customer segments with a high need for ECM solutions.

1 Source: Gartner, Enterprise Software Markets, Worldwide, 2014-2021, 4Q17 Update

Financial Information

REVENUE

July – September 2018

Net sales for the period totalled to SEK 95.6 million (88.0 million), which corresponds to an increase of 9 %. Software revenue increased by 14 % from the previous year and totalled to SEK 64.8 million (56.7 million). Total recurring revenue for the period increased by 13 % from the previous year and totalled to SEK 56.3 million (49.9 million), which is equivalent to 59 % of net sales (57 %). Exchange rate effects have affected net sales positively by SEK 3.5 million in comparison with the previous year.

January – September 2018

Net sales for the period totalled to SEK 296.9 million (279.8 million), which corresponds to an increase of 6 %. Software revenue increased by 10 % from the previous year and totalled to SEK 197.2 million (179.9 million). Total recurring revenue for the period increased by 14 % from the previous year and totalled to SEK 163.2 million (143.6 million), which is equivalent to 55 % of net sales (51 %). Exchange rate effects have affected net sales positively by SEK 10.7 million in comparison with the previous year.

Breakdown of sales revenue, Jan–Sep 2018

SaaS Annual Recurring Revenue (ARR), MSEK

COSTS

July - September 2018

The operating costs for the period increased by 6 % and totalled to SEK 81.8 million (76.9 million). Personnel costs increased by 4 % and totalled to SEK 48.3 million (46.4 million). Selling expenses totalled to SEK 13.2 million (12.8 million). Other costs totalled to SEK 17.2 million (15.5 million).

January – September 2018

The operating costs for the period increased by 1 % and totalled to SEK 259.8 million (258.0 million). Personnel costs increased by 1 % and totalled to SEK 156.8 million (155.0 million). Selling expenses totalled to SEK 37.4 million (41.5 million). Other costs totalled to SEK 55.1 million (51.7 million).

EARNINGS

July - September 2018

Operating profit before depreciation and amortization and items affecting comparability (EBITDA) totalled to SEK 25.6 million (22.1 million) with an EBITDA margin of 26.8 % (25.1 %). Operating profit (EBIT) totalled to SEK 13.9 million (11.1 million) with an operating margin of 14.5 % (12.7 %). Net profit totalled to SEK 10.1 million (6.5 million). Exchange rate effects have affected EBITDA positively by SEK 0.8 million in comparison with the previous year.

January – September 2018

Operating profit before depreciation and amortization and items affecting comparability (EBITDA) totalled to SEK 72.4 million (SEK 59.9 million) with an EBITDA margin of 24.4 % (21.4 %). Operating profit (EBIT) totalled to SEK 37.1 million (23.0 million) with an operating margin of 12.5 % (8.2 %). Net profit totalled to SEK 27.4 million (14.4 million). Exchange rate effects have affected EBITDA positively by SEK 2.2 million in comparison with the previous year.

FINANCIAL POSITION AND LIQUIDITY

Cash equivalents

Cash and cash equivalents at the end of the period amounted to SEK 79.1 million (36.4 million). The company had interest-bearing debt at the end of the period totalling to SEK 81.6 million (94.5 million). The company's net interest-bearing debt thereby totalled to SEK 2.5 million (58.1 million).

The company has bank overdraft facilities for a total of SEK 10.0 million and for DKK 17.0 million, which were not utilized at the end of the period (- million).

Deferred tax asset

By the end of the period the company's deferred tax assets attributable to accumulated losses amounted to SEK 10.3 million (SEK 16.8 million).

Equity

Equity at the end of the period amounted to SEK 379.9 million (345.5 million), which was equivalent to SEK 7.32 (6.66) per outstanding share at the end of the period. The weakening of the Swedish krona has increased the value of the group's net assets in foreign currencies by SEK 10.9 million (-0.6 million) from the end of the year.

Equity ratio

The equity ratio at the end of the period was 59 % (58 %).

CASH FLOW

Cash flow from operating activities

Cash flow from operating activities for the period January - September totalled to SEK 60.8 million (34.3 million).

Investments and acquisitions

Total investments for the period January - September amounted to SEK 28.6 million (30.6 million.

Investments in intangible assets totalled to SEK 27.0 million (28.6 million) and refer to capitalized product development costs.

Investments in tangible and financial assets totalled to SEK 1.6 million (2.0 million).

Financing

During the period January – September the company has amortized SEK 12.8 million (13.1 million) and the interest-bearing debt amounted to SEK 81.6 million (94.5 million) at the end of the period.

As an outcome from the exercise of the personnel warrant program 2015/2018, 314 576 new shares was issued and payments amounting to SEK 3.0 million (3.8 million) has been added to the Company. At the same time the Company repurchased 153 224 warrants to a value of SEK 0.9 million (3.3 million).

During the period a new warrant program (2018/2021) has been issued to the company's personnel amounting to 500 000 warrants, which has provided the company with payments of SEK 0.4 million (0.4 million).

During the period dividends amounting to SEK 25.9 million (15.4 million) has been paid out to shareholders.

Significant events during the period January – June 2018

JANUARY-MARCH

Agreement with three municipalities regarding Long-Term Archive

Formpipe entered into an agreement to acquire the remaining 35.1 percent of the shares in the subsidiary Formpipe Intelligo AB through a non-cash rights issue. The acquisition was conditional upon the Annual General Meeting, which was held on April 25, 2018, and approved the non-cash rights issue.

The minority owner is employed by the Group, why the acquisition was considered to be a transaction with related parties, and thereby needing a 90% majority at the meeting.

APRIL-JUNE

Issue of warrant incentive program

It was decided at the AGM held on 25 April to issue 500,000 warrants offered to all employees within the Formpipe Software group, where one option gives the right to subscribe for one new share. The programme was fully subscribed.

Issue of shares for non-cash consideration

The AGM approved the Board's proposal for a issue of share for non-cash consideration to finance the acquisition of the remaining 35.1 % of the shares from the minority owner of the subsidiary Formpipe Intelligo AB. Through the issue of shares, 699,805 new shares were issued to a value of 10,700,000 SEK.

Increased number of shares

During the period the personnel warrant program 2015/2018 was exercised. A total of 314,576 new shares were issued from this program.

During the period, the Company completed a rights issue in which 699,805 new shares were issued in connection with the acquisition of the minority's share of the shares in Formpipe Intelligo AB.

The number of shares and votes in the Company has therefore increased with 1 014 381 and the share capital has increased with SEK 101,438.1. After the issue of new shares, the total number of shares and votes in the Company amounts to 52,887,406 and the share capital to SEK 5,288,740.6.

JULY-SEPTEMBER

No significant events have occurred during the period.

Significant events after the periods end

No significant events have occurred after the periods end.

Other

EMPLOYEES

The number of employees at the end of the reporting period totalled to 219 persons (236 persons).

RISKS AND UNCERTAINTY FACTORS

The significant risk and uncertainty factors for the group and the parent company, which include business and financial risks, are described in the annual report for the last financial year. During the period there have been no changes in the risk and uncertainty factors for the group and the parent company.

TRANSACTIONS WITH RELATED PARTIES

In addition to the agreed agreement to acquire the minority item in Formpipe Intelligo AB, no related party transactions have occurred during the period.

ACCOUNTING POLICIES

The group's financial reports are prepared in accordance with International Financial Reporting Standards (IFRS) in the way in which they have been adopted by the European Union, the Swedish Annual Accounts Act, RFR 1 Additional Accounting Regulations for Groups issued by the Swedish Financial Reporting Board and in accordance with the regulations that the Stockholm Stock Exchange stipulates for companies listed on Nasdaq Stockholm. Preparing financial reports in accordance with IFRS requires that the company management makes accounting evaluations and estimates and makes assumptions that affect the application of the accounting policies and the reported values of assets, liabilities, income and costs. The actual result can differ from these estimates and evaluations. This interim report has been prepared in accordance with IAS 34 Interim Financial Reporting and the Swedish Annual Accounts Act. The interim report covers pages 1-14 and the interim report on pages 1-7 is thus an integral part of this financial report. The most important accounting policies according to IFRS, which constitute the accounting standard for the preparation of this interim report, are stated in the company's most recently published annual report except for the changes in the principles of revenue recognition applied by the Group from January 1, 2018 in accordance with IFRS 15. The Group's new accounting principles for revenue recognition are described in the following section "New accounting principles applied from January 1, 2018".

The financial reports of the parent company have been pre-pared in accordance with the Swedish Annual Accounts Act and RFR 2 Accounting for Legal Entities

issued by the Swedish Financial Reporting Board. The same accounting policies and methods of calculation have been applied in the interim report and in the most recent annual report.

NE W AC C O U N T I N G ST A N D A R D S AP P L I C A B L E F R O M JA N U A R Y 1, 2018

IFRS 15 Revenues from contracts with customers

IFRS 15 is the new standard for revenue recognition. IFRS 15 replaces IAS 18 Revenue and IAS 11 Construction Contracts and all related interpretations (IFRIC and SIC). A revenue is reported when the customer receives control of the sold item or services, a principle that supersedes the former principle that revenue is reported when risks and benefits have passed to the buyer. The basic principle of IFRS 15 is that the Group accounts for revenues in the manner that best reflects the transfer of the control of the promised product or service to the customer. This revenue recognition is done using a five-step model applied to all customer contracts

  • Identify the contract with the customer
  • Identify the various performance commitments in the contract
  • Set the transaction price
  • Distribute the transaction price on perfromance commitments
  • Recognize the revenue when a perfromance commitment is met

Based on the above five-step model, the Group's contracts with customers include various performance commitments identified as Licenses, SaaS (Software as a Service), Support and Maintenance Agreements, and Consulting Services. A revenue can only be reported when the control of the service or product sold can be considered to have been transferred to the customer for each type of revenue / performance commitment.

The revenue includes the fair value of what has been or will be obtained for goods and services sold in the Group's ongoing operations. Revenues are reported excluding VAT, returns and discounts and after elimination of intercompany sales.

Below are the accounting principles applied by the Group for these performance commitments.

Transition effects from IFRS 15

The Group has analyzed and evaluated IFRS 15 as a regulatory framework and the implementation of IFRS 15 has not led to any transition effects for the Formpipe Group.

Sales of Licenses

The Group develop and sells software. The revenue from license rights is recognized on completion of delivery as agreed and when the customer has received control over the purchased licenses and that no significant obligations remain after delivery date. In the cases where a license is sold and the billing model differs from when the customer has received control over the licenses being delivered, the Group post a provision for a license fee that is settled against the invoices during the term of the agreement. In such cases, the Group assesses whether there is a significant financing component to be reported in the balance sheet and whether there is an interest component that is to be reported under financial items instead of as a regular revenue. The transaction price is thus adjusted for the impact of a significant financing component.

Sales of SaaS (Software as a Service)

The Group sells SaaS (Software-as-a-Service) by hosting the software and related services as cloud-based services. The software is not installed on the client's own servers, but on servers that the Formpipe Group manages for the customer's part. The customer continuously receive this service, which includes license, support & maintenance as well as hosting of the software, during the term of the contract and is recognized linearly over the contract period. The control is transferred to the customer continuously during the term of the agreement.

Sales of Support and Maintenance

The Group sells Support and Maintenance Agreements for the software. Such agreements are signed in connection with the sale of licenses or SaaS (Software as a Service). Revenue from the Support and Maintenance contracts is invoiced in advance and is recognized as revenue over the contract period since the control is transferred to the customer continuously during the term of the agreement.

Sale of Consulting Services

The Group sells consultancy and education services, which are provided on a regular basis or as a fixed price agreement. Revenue from contracts where consultancy hours are delivered on a regular basis is recognized when the worked hours have been delivered.

Revenue from fixed-price contracts for services, successive revenue recognition is applied. Successive revenue recognition means that revenues are reported based on the amount of services delivered out of the total services to be delivered (completion rate). Revenue from fixed-price contracts for services is usually reported during the period of delivery of the services, distributed linearly throughout the contract period.

If any circumstances arise that may change the initial estimate of revenue, costs or degree of completion, the estimates will be reviewed. These reassessments may result in increases or decreases in estimated revenue or expenses and affect revenue during the period when the circumstances that caused the change came to the knowledge of the company.

The Group offers certain agreements where the customer can purchase a license including one year's service. Where such multi-part agreement exists, revenue from the sale of a license is recognized as the fair value of the license in relation to the fair value of the sales agreement as a whole. The revenue from the service part, which

corresponds to the fair value of the service part in relation to the fair value of the sales contract, is distributed over the service period. Actual values for each part are determined on the basis of current market prices on these parts when sold separately.

ABOUT FORMPIPE

Formpipe Software AB (publ) is a software company in the field of ECM (Enterprise Content Management). We develop and deliver ECM products for structuring information in larger companies, the public sector and organizations. Our software helps organizations to capture and place information in context. Reduced costs, minimized risk exposure and structured information are the benefits from using our ECM products.

Formpipe was founded in 2004 and has offices in Sweden, Denmark, United Kingdom, the Netherlands, Germany and USA. The Formpipe share is listed on Nasdaq Stockholm.

CALENDAR FOR FINANCIAL INFORMATION

February 12, 2019 Interim report Jan-Dec
April 25, 2019 Interim report Jan-Mar
April 26, 2019 Annual General Meeting
July 12, 2019 Interim report Jan-Jun
October 24, 2019 Interim report Jan-Sep

FINANCIAL INFORMATION

Can be ordered from the below contact details. All financial information is published on www.formpipe.com immediately after being made public.

CONTACT INFORMATION

Christian Sundin, Managing Director Telephone: +46 70 567 73 85, +46 8 555 290 84 E-mail: [email protected]

Stockholm October 23, 2018 Formpipe Software AB The Board of Directors and the Managing Director

Formpipe Software AB (publ) Swedish company reg. no.: 556668-6605 Sveavägen 168 | Box 231 31 | 104 35 Stockholm T: +46 8 555 290 60 | F: +46 8 555 290 99 [email protected] | www.formpipe.se

CONSOLIDATED INCOME STATEMENT SUMMARY

Jul-Sep Jan-Sep
(SEK 000) 2018 2017 2018 2017
Net Sales 95 637 88 002 296 862 279 783
Sales expenses -13 195 -12 772 -37 392 -41 504
Other costs -17 171 -15 530 -55 055 -51 732
Personnel costs -48 327 -46 428 -156 848 -155 024
Capitalized work for own account 8 669 8 849 24 867 28 373
Operating profit/loss before depreciation/amortization 25 613 22 121 72 433 59 897
and non-comparative items (EBITDA)
Items affecting comparability - - - 1 260
Depreciation/amortization -11 754 -10 976 -35 359 -38 152
Operating profit/loss (EBIT) 13 859 11 145 37 074 23 004
Financial income and expenses -695 -856 -2 190 -3 027
Exchange rate differences 104 -147 368 -799
Tax -3 155 -3 678 -7 894 -4 799
Net profit for the period 10 112 6 464 27 358 14 379
Of which the following relates to:
Parent company shareholders 10 112 6 444 27 358 14 347
Shareholding with no controlling influence - 20 - 32
Other comprehensive income
Translation differences -3 747 -2 759 10 867 -620
Other comprehensive income for the period, net after tax -3 747 -2 759 10 867 -620
Total comprehensive income for the period 6 365 3 705 38 225 13 759
Of which the following relates to:
Parent company shareholders 6 365 3 685 38 225 13 727
Shareholding with no controlling influence - 20 - 32
EBITDA margin, % 26,8% 25,1% 24,4% 21,4%
EBIT margin, % 14,5% 12,7% 12,5% 8,2%
Profit margin, % 10,6% 7,3% 9,2% 5,1%
Earnings per share attributable to the parent company's shareholders
during the period (SEK per share)
- before dilution 0,19 0,12 0,52 0,28
- after dilution 0,19 0,12 0,51 0,28
Average no. of shares before dilution, in 000 52 887 51 873 52 713 51 540
Average no. of shares after dilution, in 000 53 319 52 191 53 341 52 104

CONSOLIDATED BALANCE SHEET SUMMARY

Sep 30 Dec 31
(SEK 000) 2018 2017 2017
Intangible assets 471 523 457 442 465 071
Tangible assets 4 967 3 096 4 596
Financial assets 1 222 2 890 2 964
Deferred tax asset 10 286 16 777 14 937
Current assets (excl. cash equivalents) 81 664 82 197 106 052
Cash equivalents 79 135 36 388 82 663
TOTAL ASSETS 648 797 598 791 676 281
Equity 379 858 345 554 363 051
Shareholding with no controlling influence - 2 106 2 079
Long-term liabilities 90 724 103 377 97 137
Current liabilities 178 214 147 754 214 014
TOTAL EQUITY AND LIABILITIES 648 797 598 791 676 281
Net interest-bearing debt (-) / cash (+) -2 495 -58 081 -9 409

CHANGES IN CONSOLIDATED EQUITY

Equity attributable to the parent company's shareholders Share
Other Profit/loss holdings with
Share contributed Other brought no controlling
(SEK 000) capital capital reserves forward Total influence Total
Balance at January 1, 2017 5 127 193 933 11 395 135 793 346 249 2 706 348 954
Comprehensive income
Net profit for the period - - - 14 347 14 347 32 14 379
Other comprehensive income items - - -620 - -620 - -620
Total comprehensive income - - -620 14 347 13 727 32 13 759
Transaction with owners
Dividend - - - -15 382 -15 382 -632 -16 014
Share issue 60 3 782 - - 3 842 - 3 842
Repurchase of warrants - -3 282 - - -3 282 - -3 282
Employee warrant schemes - 400 - - 400 - 400
Total transaction with owners 60 900 - -15 382 -14 422 -632 -15 054
Balance at September 30, 2017 5 187 194 833 10 775 134 758 345 554 2 106 347 659
Balance at January 1, 2018 5 187 194 729 17 892 145 243 363 051 2 079 365 130
Comprehensive income
Net profit for the period - - - 27 358 27 358 - 27 358
Other comprehensive income items - - 10 867 - 10 867 - 10 867
Total comprehensive income - - 10 867 27 358 38 225 - 38 225
Transaction with owners
Acquisition of non-controlling interests - - -8 621 - -8 621 -2 079 -10 700
Dividend - - - -25 937 -25 937 -25 937
Issue for non-cash consideration 70 10 630 - - 10 700 - 10 700
Share issue 31 2 970 - - 3 001 - 3 001
Repurchase of warrants - -916 - - -916 - -916
Employee warrant schemes - 355 - - 355 - 355
Total transaction with owners 101 13 038 -8 621 -25 937 -21 418 -2 079 -23 497
Balance at September 30, 2018 5 288 207 768 20 137 146 664 379 858 - 379 858

CASH FLOW STATEMENT SUMMARY

Jul-Sep Jan-Sep
(SEK 000) 2018 2017 2018 2017
Cash flow from operating activities
before working capital changes 25 356 22 249 67 864 55 468
Cash flow from working capital changes -5 416 -5 384 -7 036 -21 206
Cash flow from operating activities 19 940 16 865 60 828 34 262
Cash flow from investing activities -9 936 -10 527 -28 587 -30 565
Cash flow from financing activities -4 388 -4 948 -36 327 -28 173
Cash flow for the period 5 616 1 390 -4 086 -24 476
Change in cash and cash equivalent
Cash and cash equivalent at the beginning of the period 73 699 35 109 82 663 60 890
Translation differences -179 -112 559 -26
Cash flow for the period 5 616 1 390 -4 086 -24 476
Cash and cash equivalent at the end of the period 79 135 36 388 79 135 36 388

8 QUARTERS IN SUMMARY

(SEK 000) 2016 Q4 2017 Q1 2017 Q2 2017 Q3 2017 Q4 2018 Q1 2018 Q2 2018 Q3
License 27 658 13 829 15 733 6 792 16 698 14 024 11 380 8 544
SaaS 2 662 3 491 3 866 5 341 6 147 6 535 7 110 8 125
Support and maintenance 42 619 43 638 42 685 44 536 45 130 45 678 47 610 48 147
Software revenues 72 939 60 958 62 285 56 670 67 975 66 237 66 101 64 815
whereof recurring revenue 45 282 47 129 46 552 49 877 51 277 52 214 54 720 56 272
Deliveries 33 757 33 765 34 774 31 332 42 482 34 972 33 916 30 822
Net sales 106 696 94 722 97 059 88 002 110 457 101 209 100 016 95 637
Sales expenses -14 287 -13 625 -15 107 -12 772 -19 532 -10 645 -13 553 -13 195
Other costs -18 621 -17 502 -18 700 -15 530 -19 978 -18 965 -18 919 -17 171
Personnel costs -52 220 -54 465 -54 130 -46 428 -53 580 -54 358 -54 163 -48 327
Capitalized development costs 8 718 9 632 9 892 8 849 8 496 8 055 8 143 8 669
Total operating expenses -76 410 -75 960 -78 046 -65 881 -84 595 -75 913 -78 492 -70 024
EBITDA 30 286 18 763 19 013 22 121 25 862 25 296 21 524 25 613
% 28,4% 19,8% 19,6% 25,1% 23,4% 25,0% 21,5% 26,8%
Items affecting comparability - - 1 260 - -863 - - -
Depreciation/amortization -14 460 -14 356 -12 820 -10 976 -10 330 -11 721 -11 884 -11 754
EBIT 15 827 4 406 7 453 11 145 14 669 13 575 9 640 13 859
% 14,8% 4,7% 7,7% 12,7% 13,3% 13,4% 9,6% 14,5%

* In the connection of the Group's review of effects from the transition to IFRS 15 standard, the Groups's contracts has been reviewed and analyzed. The Group has not noted any effects from the transition that affects the income statement or balance sheet historically. During this work, a few contracts were noted where adjustments of the revenue type where neded between SaaS and support and maintenance. Therefore, reclassifications have been made in the above table between the revenue types SaaS and support and maintenance. At the same time the revenue type SaaS has been broken out of license and is now reported seperatly.

SEGMENT SUMMARY

The Group's segments are divided according to which country they have their headquarters in and for which products that is accounted for. The segments are divided into Sweden, Denmark and Life Science. Segment Sweden comprises the Swedish companies and their products, segment Denmark consists of the Danish companies and their subsidiaries that accounts for products belonging to the Danish entities. Segment Life Science consists of the Group's total records related to life sciences customers for its products specifically designed for life science companies. Items related to life sciences are thus reported separately under its own segment and are not included in the other segments' reported amounts.

Jan-Sep 2018
Life
(SEK 000) Sweden Denmark Science Eliminations Group
Sales, external 119 817 167 232 9 813 - 296 862
Sales, internal 3 792 980 1 023 -5 795 -
Total sales 123 609 168 212 10 836 -5 795 296 862
Costs, external -84 701 -131 116 -8 612 - -224 429
Costs, internal -2 404 -2 298 -1 094 5 795 -
EBITDA 36 505 34 797 1 131 - 72 433
% 29,5% 20,7% 10,4% 24,4%
Jan-Sep 2017
Life
(SEK 000) Sweden Denmark Science Eliminations Group
Sales, external 121 302 150 714 7 767 - 279 783
Sales, internal 3 607 367 571 -4 545 -
Total sales 124 909 151 081 8 338 -4 545 279 783
Costs, external -84 234 -126 419 -9 233 - -219 886
Costs, internal -3 436 -531 -578 4 545 -
EBITDA 37 239 24 131 -1 473 - 59 897
% 29,8% 16,0% -17,7% 21,4%

GROUP-WIDE INFORMATION

Revenues from all products and services are identified as follows:

Life
2018 Sweden Denmark Science Group
License 12 566 20 421 960 33 947
SaaS 10 662 9 359 1 749 21 770
Support & Maintenance 73 201 66 015 2 219 141 435
Delivery 23 388 71 437 4 885 99 709
Net sales 119 817 167 232 9 813 296 862
Life
2017 Sweden Denmark Science Group
License 17 632 18 188 535 36 355
SaaS 8 947 2 617 1 134 12 698
Support & Maintenance 69 280 59 318 2 262 130 860
Delivery 25 443 70 591 3 837 99 871
Net sales 121 302 150 714 7 767 279 783

SALES ANALYSIS BY QUARTER

NUMBER OF SHARES

2015-01-01
2015-12-31
2016-01-01
2016-12-31
2017-01-01
2017-12-31
2018-01-01
2018-06-30
2018-01-01
2018-09-30
Number of outstanding shares at the beginning
of the period
50 143 402 50 143 402 51 273 608 51 873 025 52 887 406
Share issue from warrant programme - 1 130 206 599 417 314 576 -
Non-cash issue - - - 699 805 -
Number of outstanding shares at the end of
the period
50 143 402 51 273 608 51 873 025 52 887 406 52 887 406

KEY RATIOS FOR THE GROUP

Jan-Sep
2018 2017
Net sales, SEK 000 296 862 279 783
EBITDA, SEK 000 72 433 59 897
EBITDA-adj., SEK 000 47 566 31 523
EBIT, SEK 000 37 074 23 004
Net profit for the period, SEK 000 27 358 14 379
EBITDA margin, % 24,4% 21,4%
EBITDA-adj. margin, % 16,0% 11,3%
EBIT margin, % 12,5% 8,2%
Profit margin, % 9,2% 5,1%
Return on equity, %* 10,2% 7,5%
Return on working capital, %* 13,7% 9,7%
Equity ratio, % 59% 58%
Equity per outstanding share at the end of the period, SEK 7,32 6,66
Earnings per share - before dilution, SEK 0,52 0,28
Earnings per share - after dilution, SEK 0,51 0,28
Share price at the end of the period, SEK 20,10 14,90

* Ratios including P&L measures are based on the most recent 12-month period

PARENT COMPANY INCOME STATEMENT SUMMARY*

Jul-Sep Jan-Sep
(SEK 000) 2018 2017 2018 2017
Net sales 32 422 32 961 110 746 108 089
Operating expenses
Sales expenses -3 646 -3 809 -10 235 -14 854
Other costs -9 171 -8 213 -26 425 -22 895
Personnel costs -17 436 -15 652 -51 565 -48 809
Depreciation/amortization -1 601 -1 571 -4 666 -4 688
Total operating expenses -31 853 -29 244 -92 890 -91 247
Operating profit/loss 569 3 717 17 856 16 843
Other financial items -2 254 714 -2 429 1 737
Net profit for the period -1 685 5 599 15 427 19 747

PARENT COMPANY BALANCE SHEET SUMMARY

Sep 30 Dec 31
(SEK 000) 2018 2017 2017
Intangible assets 12 711 15 785 14 852
Tangible assets 1 184 972 967
Financial assets 331 661 325 725 324 304
Deferred tax asset 2 816 - -
Current assets (excl. cash equivalents) 45 472 70 462 79 439
Cash and bank balances 41 787 27 563 65 908
TOTAL ASSETS 435 631 440 507 485 470
Restricted equity 22 979 22 878 22 878
Non-restricted equity 214 157 215 330 211 628
Total equity 237 136 238 208 234 506
Long-term liabilities 70 815 77 457 81 429
Current liabilities 124 865 124 842 169 535
TOTAL EQUITY AND LIABILITIES 432 816 440 507 485 470

* A reclassification has been made between financial assets and current assets for the year 2017 as of Sep 30 related to the short-term part of interest bearing receivables on group companies. The reclassification amounts to 11 678 Tkr.

PLEDGED ASSETS AND CONTINGENT LIABILITIES

Pledged assets refers to shares in subsidiaries as security for loans. The pledged assets in the Group is the same as disclosed for the Parent Company.

Sep 30 Dec 31
(SEK 000) 2018 2017 2017
Pledged assets 307 246 302 219 310 329
Contingent liabilities - - -

DEFINITIONS

Formpipe uses alternative key figures, also called APM (Alternative Performance Measures). From July 3rd 2016 new guidelines were implemented by the European Union regarding alternative APM's, which Formpipe uses in published reports. Formpipe's APM's is calculated from the financial reports, which are prepared in accordance with applicable rules for financial reporting, where prepared figures is altered by adding or subtracting amounts from the presented numbers. Below the alternative performance measures, that Formpipe uses in published reports, are defined and described

Software revenue

The total of license revenue and revenue from support and maintenance contracts.

Recurring revenue

Revenue of an annually recurring nature such as support and maintenance revenue and revenue from SAAS services regarding license agreements.

Annual recurring revenue (ARR)

Recurring revenue for the period's last month multiplied by 12, to obtain the recurring revenue for the coming 12 months from contracts with recognized revenue.

ARR IN

Initial value for the period's Annual recurring revenue.

ACV

Annual recurring revenue of the period's won and lost contracts (net).

ARR OUT

Closing value of the period's Annual recurring revenue, provided that all new/lost contracts (ACV) of the period have begun/ceased to be recognized.

Fixed operating expenses

Other costs and personnel costs

Operating expenses

Sales costs, other costs, personnel costs, capitalized development and depreciation.

EBITDA

Earnings before depreciation, amortization, acquisitionrelated costs and other items affecting comparability.

EBITDA-adj.

EBITDA exclusive capitalized work for own account

Items affecting comparability

The item must be of a material nature to be reported separately and considered undesirable from the regular core operations and complicate the comparison. For example, acquisition-related items, restructuring-related items and write-downs

EBIT

Operating profit/loss

Operating margin before depreciation and amortization (EBITDA margin)

Earnings before depreciation, amortization, acquisitionrelated costs and other items affecting comparability as a percentage of net sales.

Operating margin before depreciation and amortization (EBITDA-adj margin)

Earnings before capitalized work for own account, depreciation, amortization, acquisition-related costs and other items affecting comparability as a percentage of net sales.

Operating margin (EBIT margin)

Operating profit/loss as a percentage of net sales.

Profit margin

Net profit/loss after tax as a percentage of sales at the end of the period.

Earnings per share - before dilution

Net profit/loss after tax divided by the average number of shares during the period.

Earnings per share - after dilution

Net proft/loss after tax adjusted for dilution effects divided by the average number of shares after dilution during the period.

Equity per share

Equity at the end of the period divided by the number of shares at the end of the period.

Return on equity

Profit/loss after tax as a percentage of average equity

Return on working capital

Operating profit/loss as a percentage of average working capital (balance sheet total less non-interest bearing liabilities and cash and bank balances).

Free cash flow

Cash flow from operating activities minus cash flow from investing activities excluding acquisitions.

Net interest-bearing debt

Interest bearing debts minus cash and cash equivalents

Equity ratio

Equity as a percentage of the balance sheet total.

Talk to a Data Expert

Have a question? We'll get back to you promptly.