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Innofactor Plc Interim / Quarterly Report 2015

Apr 21, 2015

3319_rns_2015-04-21_e86fcc31-0802-405d-bfba-bbd2f551096b.pdf

Interim / Quarterly Report

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INNOFACTOR
INTERIM REPORT Q1/2015
1 (27)

Innofactor Plc Interim Report April 21, 2015, at 8:30 Finnish time

Innofactor Plc's Interim Report for January 1–March 31, 2015 (IFRS)

Summary

mo. 1–3/2015 mo. 1–3/2014 Change mo. 1–12/2014
Net sales, EUR thousand 11,271 10,718 +5.2% 44,119
Growth of net sales +5.2% +93.4% +35.0%
Operating profit before depreciation and amortization (EBITDA), EUR thousand 804 713 +12.8% 4,107
percentage of net sales 7.1% 6.7% 9.3%
Operating profit/loss (EBIT), EUR thousand* 454 373 +21.7% 2,720
percentage of net sales 4.0% 3.5% 6.2%
Earnings before taxes, EUR thousand* 342 570 -40.0% 2,259
percentage of net sales* 3.0% 5.3% 5.1%
Earnings, EUR thousand* 274 456 -39.9% 1,807
percentage of net sales* 2.4% 4.3% 4.1%
Net gearing 26.3% 45.7% 42.4%
Equity ratio 50.7% 49.0% 49.0%
Personnel on average during the review period 416 413 0.7% 421
Earnings per share (EUR) 0.0085 0.0142 -40.3% 0.0563

*) The first quarter of 2014 included financial income of EUR 325 thousand for the additional purchase price related to the acquisition.

Innofactor's net sales and operating margin (EBITDA) in 2015 is estimated to increase from 2014, during which the net sales were EUR 44.1 million and operating margin was EUR 4.1 million.

The figures in this interim report have not been audited.

Reporting

Innofactor operates on a single segment, offering software, systems and related services.

Innofactor Plc
Keilaranta 9
FI-02150 Espoo
[email protected]
http://www.innofactor.com
telephone: +358 10 272 9000
fax: +358 10 272 9001


INNOFACTOR
INTERIM REPORT Q1/2015
2 (27)

CEO Sami Ensio's review

In the first quarter of 2015, Innofactor continued profitable growth in accordance with its strategy. The growth of net sales was 5.2 percent (net sales EUR 11.3 million) and it was entirely organic.

The operating margin (EBITDA) was EUR 0.8 million (7.1 percent of the net sales) and grew 1.8 percent from same period last year.

The decrease in the result compared to the previous year is due to the fact that the corresponding period in 2014 included an additional EUR 325 thousand financial income related to acquisitions. The operating cash flow during the first quarter was strong and grew to EUR 3.7 million, which shows an increase of 186 percent from 2014.

Innofactor's order book developed favorably during the first quarter of the year. Innofactor's order book grew, for example, due to the largest single deal in Innofactor's history—the stage 1 of the customer information system project for the Criminal Sanctions Agency—worth EUR 4.8 million, and providing a Service Design team for the Population Register Centre, worth EUR 0.6-0.7 million.

We think that Innofactor has good prerequisites to continue growing its business operations profitably in 2015.

Innofactor is still actively looking for new strategic partnerships in the Nordic Countries. The group will seek growth, which can be organic or based on mergers or acquisitions.

Market outlook and business environment

Main forces affecting the markets are the transfer of software into the cloud, increased significance of social media, mobile devices and Internet of Things, data analytics and machine learning, and data security and protection. A clear change in the purchase habits of Innofactor's customers has been observed as these business changes are taking place. The customers expect the IT provider to focus more on business benefits instead of technology benefits. The customers want the providers to have solutions that are ready for use without a need to make changes and they want to be able to buy more continuous services instead of large one-off projects.

Innofactor estimates that the growth of IT service market in 2015 will be 0–1% in Finland and 1–3% in other Nordic Countries. The estimate is based on research institutes' forecasts and Innofactor's outlook on markets.

As concerns Microsoft-based solutions, competition in the Nordic Countries is divided between different kinds of parties. The first group is formed by large companies that operate in all of the Nordic Countries. Typically, these companies offer a wide range of IT solutions for companies and organizations, using several competing technologies of which Microsoft technology is one option.

Innofactor Plc
Keilaranta 9
FI-02150 Espoo
[email protected]
http://www.innofactor.com
telephone: +358 10 272 9000
fax: +358 10 272 9001


INNOFACTOR
INTERIM REPORT Q1/2015
3 (27)

The second group is formed by companies that focus on a narrower solution area in the Nordic level. These companies also offer IT solutions for companies and organizations using several competing technologies of which Microsoft technology is typically just one option. The third group is formed by companies operating in just one country. These small or medium-sized companies often focus on one solution area, client and/or field.

Innofactor has made a strategic choice by focusing on solutions implemented with and utilizing the Microsoft platforms and by selecting as its solution areas the ones in which Microsoft's growth and offering, and thus its partners' and ecosystem's growth, has exceeded the general average growth of IT service and software markets many times over. Innofactor is primarily focused on Nordic large and medium-sized companies and government organizations, which have high standards in their IT solution acquisitions. Innofactor develops solutions, products and services suitable for this group by itself and in cooperation with its partners. Innofactor's strategy supports well the change in the markets. Innofactor believes it can gain market share from its competitors and utilize possible IT market growth in the future.

Microsoft's partner network in the Nordic Countries, and also elsewhere in Europe, is quite fragmented and mainly consists of a large number of small and medium-sized local providers. For Innofactor, this provides interesting potential for consolidation and globalization. Innofactor's good reputation, unique proofs of rapid and profitable growth and successful acquisitions together with business culture with entrepreneurial spirit make it a very attractive partner when making reorganizations in the field in the Nordic Countries.

Net sales

Innofactor's net sales on January 1–March 31, 2015, were EUR 11,271 thousand (2014: 10,718), which shows an increase of 5.2 percent.

Financial performance

Innofactor's operating margin (EBITDA) on January 1–March 31, 2015, was EUR 804 thousand (2014: 713), which shows an increase of 12.8 percent. EBITDA accounted for 7.1 percent of the net sales (2014: 6.7%). Innofactor's operating profit on January 1–March 31, 2015, was EUR 454 thousand (2014: 373), which shows an increase of 21.7 percent. Operating profit accounted for 4.0 percent of the net sales (2014: 3.5%).

Financing and investments

Innofactor's balance sheet total at the end of the review period was EUR 47,496 thousand (2014: 46,667). The group's liquid assets totaled EUR 3,560 thousand (2014: 660), consisting totally of cash funds.

Innofactor Plc
Keilaranta 9
FI-02150 Espoo
[email protected]
http://www.innofactor.com
telephone: +358 10 272 9000
fax: +358 10 272 9001


INNOFACTOR
INTERIM REPORT Q1/2015
4 (27)

The operating cash flow on January 1–March 31, 2015, was EUR 3,709 thousand (2014: 1,299). The investment cash flow was EUR -102 thousand (2014: -218).

The equity ratio at the end of the review period was 50.7 percent (2014: 49.0%) and net gearing was 26.3 percent (2014: 45.7%).

At the end of the review period, the company had EUR 2,773 thousand in current interest bearing liabilities (2014: 838) and EUR 6,822 thousand in non-current interest bearing liabilities (2014: 9,705).

The return on investment on January 1–March 31, 2015, was 5.5 percent (2014: 8.8%).

The return on equity on January 1–March 31, 2015, was 4.8 percent (2014: 8.8%).

The non-current assets in Innofactor's balance sheet at the end of the review period were EUR 30,615 thousand in total and consisted of the following items:

  • Tangible assets EUR 571 thousand
  • Goodwill EUR 19,584 thousand
  • Other intangible assets EUR 3,343 thousand
  • Deferred tax assets EUR 7,117 thousand

Innofactor's gross investments in tangible assets in the review period of January 1–March 31, 2015, were EUR 77 thousand (2014: 184), consisting of normal additional and replacement investments required by growth.

According to the impairment tests carried out, there are no impairments. The write-offs on intangible assets were EUR 157 thousand (2014: 151).

Research and product development

Innofactor's research and development costs recognized in profit or loss for January 1–March 31, 2015, were EUR 403 thousand (2014: 568), which accounts for 3.6 percent of the net sales (2014: 5.3%).

Personnel

The number of personnel at Innofactor during January 1–March 31, 2015, was on the average 416 (2014: 413), which shows an increase of 0.7 percent.

At the end of the review period, the number of personnel was 418 (2014: 419), which shows a decrease of 0.2 percent.

Innofactor Plc
Keilaranta 9
FI-02150 Espoo
[email protected]
http://www.innofactor.com
telephone: +358 10 272 9000
fax: +358 10 272 9001


INNOFACTOR
INTERIM REPORT Q1/2015
5 (27)

At the end of the review period, the average age among personnel was 39.6 years (2014: 35.8). Women accounted for 25 percent of the personnel and men for 75 percent (2014: 23% and 77%).

Business operations

Innofactor's business operations were focused on Finland and Denmark. On January 1–March 31, 2015, about 80 percent of the net sales came from Finland and about 20 percent from Denmark.

Of the net sales on January 1–March 31, 2015, about 48% came from commercial clients and about 52% from government and third sector clients.

Innofactor's net sales in the review period of January 1–March 31, 2015, came from the following sources:

  • about 73% from system integrator services (including system delivery projects, consulting, and smaller changes and further development);
  • about 3% from licenses, of which the share of licensing income to third parties was about 2%;
  • about 24% from recurring service contracts (incl. maintenance agreements, SaaS, cloud and hosting services).

Innofactor's 10 largest clients accounted for about 22 percent of the net sales during the review period January 1–March 31, 2015.

Other events in the review period

On February 24, 2015, Innofactor announced in a stock exchange release that the Legal Register Centre has selected Innofactor in a public procurement competition as the provider of the customer information system project for the Criminal Sanctions Agency. The project includes the first stage of the system delivery, maintenance related to the stage, and the necessary software licenses. The system delivery is planned to be implemented during 2015 and 2016. The comparison price (excluding VAT) of the procurement for the contract period is EUR 4,771,024.

On March 11, 2015, Innofactor announced in a stock exchange release that the Population Register Centre has selected Innofactor in a public tendering process as the provider of a Service Design team for implementing service views. The implementation will be done during years 2015–2017. The customer has announced that the value of the final contract would be EUR 630,000–720,000. However, the final value of the deal during the contract period cannot be stated for certain at this point.

On March 24, 2015, the Annual General Meeting of Innofactor Plc resolved to adopt the accounts and the Group's financial statement for the financial period that ended on December 31, 2014;

Innofactor Plc
Keilaranta 9
FI-02150 Espoo
[email protected]
http://www.innofactor.com
telephone: +358 10 272 9000
fax: +358 10 272 9001


INNOFACTOR
INTERIM REPORT Q1/2015
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granted the members of the Board of Directors and the Chief Executive Officer discharge from liability for the financial period that ended on December 31, 2014; decided, in accordance with the proposal of the Board of Directors, that no dividend will be paid; decided on the fees to be paid to the Board members; selected the Board of Directors and the auditor; and authorized the Board of Directors to decide on purchase of treasure shares and granting of special rights entitling to shares.

Share and shareowners

At the end of the review period, Innofactor Plc’s share capital was EUR 2,100,000.00 and the total number of shares was 32,153,737. The company does not have any treasury shares. Innofactor Plc has one series of shares. Each share is entitled to one vote.

On January 1–March 31, 2015, the highest price of the company share was EUR 1.20 (2014: EUR 1.59), the lowest price was EUR 0.76 (2014: EUR 1.17), and the average price was EUR 1.03 (2014: EUR 1.39).

The closing price for the review period on March 31, 2015, was EUR 1.08 (2014: EUR 1.35).

  • The average share price was calculated by taking the total value of share trading in the stock exchange on the said period and dividing this by the number of shares traded in the stock exchange on the said period.

In public trading on January 1–March 31, 2015, a total of 3,087,653 shares were traded (2014: 3,242,512 shares), which corresponds to 9.6 percent (2014: 10.1%) of the average number of shares on the said period. On January 1–March 31, 2015, there were 32,153,737 shares on the average (2014: 32,043,098*). The share trading decreased by 4.8 percent compared to the corresponding period in 2014.

  • The average number of shares does not include treasury shares.

The market value of the share capital at the closing price of the review period, EUR 1.08, on March 31, 2015, was EUR 34,726 thousand (2014: 43,408), which shows a decrease of 20.4 percent.

On March 31, 2015, the company had 11,208 shareowners (2014: 11,961), including administrative registers.

The Board of Directors has the following authorizations:

  • Until June 30, 2016, to decide on a share issue and granting of special rights entitling to shares for a maximum of 15,000,000 new shares with the total number of shares not exceeding 45,000,000 (decided by the General Meeting of March 24, 2015); the authorization has not been used.
  • Until June 30, 2016, to decide on a transfer of a maximum of 1,000,000 treasury shares (decided by the General Meeting of March 24, 2015); the authorization has not been used.

Innofactor Plc
Keilaranta 9
FI-02150 Espoo
[email protected]
http://www.innofactor.com
telephone: +358 10 272 9000
fax: +358 10 272 9001


INNOFACTOR
INTERIM REPORT Q1/2015
7 (27)

Innofactor Plc issued no flagging announcements during the review period.

Share owning by the Board of Directors:

  • Ari Rahkonen, 0 shares, 0.00% (as of March 24, 2015)
  • J.T. Bergqvist, 350,000 shares, 1.09%
  • Sami Ensio, 7,431,291 shares, 23.1%
  • Sami Ensio, 7,257,531 shares, 16.35%
  • minor under guardianship, 724,588 shares, 2.25%
  • minor under guardianship, 724,586 shares, 2.25%
  • minor under guardianship, 724,586 shares, 2.25%
  • Jukka Mäkinen, 59,474 shares, 0.18%
  • Ilari Nurmi, 39,311 shares, 0.12%
  • Pekka Puolakka, 159,066 shares, 0.49% (as of March 24, 2015)
  • Hillside Ou, 105,670 shares, 0.33%
  • Pekka Puolakka, 53,396 shares, 0.16%

Share owning by the CEO:

  • Sami Ensio, 7,431,291 shares, 23.1%
  • Sami Ensio, 5,257,531 shares, 16.35%
  • minor under guardianship, 724,588 shares, 2.25%
  • minor under guardianship, 724,586 shares, 2.25%
  • minor under guardianship, 724,586 shares, 2.25%

Share owning by other members of the Executive Board:

  • Christian Andersen, 203,157 shares, 0.63%
  • CHRA Holding ApS, 203,157 shares, 0.63%
  • Heikki Jekunen, 6,000 shares, 0.02%
  • Elina Jokinen, 0 shares, 0.0%
  • Janne Martola, 100,000 shares, 0.31%
  • Juha Rokkanen, 103,873 shares, 0.32%

Treasury shares

The General Meeting of March 24, 2015, authorized the Board of Directors to decide on acquiring of a maximum of 8,000,000 treasury shares in one or several parts with the company's unrestricted equity. The authorization entitles the Board to deviate from the shareholders' proportional shareholdings (directed acquisition). Treasury shares may be acquired at the purchase price formed for them in public trading at the day of purchase or at another market price. The number of treasury shares at a time may be, at the maximum, one tenth of the total number of shares in the company. Shares may be purchased to be used in company acquisitions or

Innofactor Plc
Keilaranta 9
FI-02150 Espoo
[email protected]
http://www.innofactor.com
telephone: +358 10 272 9000
fax: +358 10 272 9001


INNOFACTOR
INTERIM REPORT Q1/2015
8 (27)

implementing other arrangements relating to the company's business operations, improving the company's capital or financing structure, as a part of the company's incentive system, or otherwise to be handed over or voided. In connection with the share repurchase, ordinary derivative, stock lending and other agreements may be made in the market in accordance with the laws and regulations. The authorization includes the right of the Board of Directors to decide on all other matters related to the acquisition of shares. The authorization will be valid until June 30, 2016. This authorization replaces the Board's earlier authorizations concerning share repurchase. The authorization has not been used.

On March 31, 2015, Innofactor had no treasury shares.

Management of the company

Innofactor Plc complies with the recommendations of the Corporate Governance Code 2010 for Finnish listed companies, published by the Securities Market Association.

On March 24, 2015, the General Meeting decided that the number of Board members is six. Of the current members of the Board of Directors, J.T. Bergqvist, Sami Ensio, Jukka Mäkinen and Ilari Nurmi were re-elected. Ari Rahkonen and Pekka Puolakka were elected as new members. In their organizing meeting held immediately after the General Meeting, the Board of Directors elected Ari Rahkonen as the Chairman of the Board.

The General Meeting approved the proposal to re-appoint Ernst & Young Oy, an auditing firm authorized by the Central Chamber of Commerce, as the auditor for the company, with Juha Hilmola, APA, as the main responsible auditor.

Innofactor has drawn up a separate Corporate Governance Statement for the financial period of 2014.

Innofactor Plc's entire Corporate Governance and statements are available on the company's web site at: http://www.innofactor.com/investors/corporate_governance.

Short term risks and uncertainty factors

Innofactor's operations, finances and shares involve risks that may be significant for the company and its share value. These risks are assessed by the Board of Directors four times a year as part of the strategy and business planning process. The risks are published in their entirety in the financial statement and in the Annual Report of the Board of Directors. The interim reports only present the changes in short-term risks.

Innofactor Plc
Keilaranta 9
FI-02150 Espoo
[email protected]
http://www.innofactor.com
telephone: +358 10 272 9000
fax: +358 10 272 9001


INNOFACTOR
INTERIM REPORT Q1/2015
9 (27)

Risks related to operations

There have been no other significant changes in Innofactor's short-term operational risks and uncertainty factors during the review period nor can any other significant changes be seen.

Financial risks

There have been no significant changes in Innofactor's short-term financial risks and uncertainty factors during the review period nor can any be seen.

Risks related to shares

There have been no significant changes in Innofactor's risks and uncertainty factors related to the shares during the review period nor can any be seen.

Acquisitions and changes in the group structure

No acquisitions or changes in the group structure were carried out during the review period.

Corporate responsibility

Innofactor's operations are guided by the company's strategy, values, corporate governance, quality system, personnel policy, general principles of corporate responsibility, environmental policy, and legislation.

The Group is committed to operating profitably and increasing its net sales while taking into account the societal effects.

Innofactor takes care of the well-being of its personnel by maintaining a stable, safe and communicative atmosphere and by building a reliable development path into the future. Innofactor invests in developing its personnel through training, learning while working, and work rotation.

In its operations, Innofactor adheres to the principles of sustainable development and the environmental guidelines of the Federation of Finnish Technology Industries. Through the solutions it has developed, the Group has helped its customers to reach their environmental goals and contributed to the sustainable development of the society. Innofactor delivers digital solutions and web services that decrease the environmental effects of its customers' operations.

Innofactor strives to establish long-term cooperation with its clients and partners and thereby create networks in which complementary expertise produces innovative solutions.

Innofactor Plc
Keilaranta 9
FI-02150 Espoo
[email protected]
http://www.innofactor.com
telephone: +358 10 272 9000
fax: +358 10 272 9001


INNOFACTOR
INTERIM REPORT Q1/2015
10 (27)

Strategy

Innofactor strengthens its customers' competitiveness by providing outstanding IT solutions, products and services. Innofactor focuses on Microsoft-based solutions and the Microsoft ecosystem. Innofactor's clients comprise of private and public sector organizations. Innofactor currently operates in Finland, Denmark and Sweden. Innofactor's strategy is to actively expand its operations in the Nordic Countries, which may happen either organically or through acquisitions.

Innofactor's mission: We strengthen our customers' competitiveness with outstanding IT solutions, products and services.

Innofactor's vision: We are the number one Microsoft-based solution provider in the Nordic Countries.

Innofactor's strategy is to build competitive advantage as the leading provider focused on Microsoft-based solutions and the Microsoft ecosystem. The most important strategic choices related to this objective are the following:

  • private and public sector customers
  • comprehensive IT solution offering
  • state-of-the-art products and services
  • high-quality customer service
  • long-term customer partnerships
  • fast and profitable growth

Innofactor's long-term financial goal is to grow profitably:

  • by achieving over 10 percent operating margin (EBITDA) every year in 2014–2017
  • by achieving an average annual growth of 25–35 percent in 2014–2017 through organic growth as well as acquisitions
  • by keeping the cash flow positive and by securing solid financial standing in all situations

Innofactor Plc
Keilaranta 9
FI-02150 Espoo
[email protected]
http://www.innofactor.com
telephone: +358 10 272 9000
fax: +358 10 272 9001


INNOFACTOR
INTERIM REPORT Q1/2015
11 (27)

Implementation of the strategy during the review period

The growth of 5.2 percent in Innofactor's net sales in the review period was significantly lower than the 25–35 percent annual growth goal stated in the strategy. However, the said growth was entirely organic and the average is still well over the goal.

Innofactor's operating margin (EBITDA) in relation to net sales was 7.1 percent, which did not fulfill the strategy goal. According to the strategy, the annual EBITDA must be over 10 percent. Typically, the profitability has improved towards the end of the year.

Innofactor's operating cash flow in the review period was EUR 3.7 million positive and improved significantly from the corresponding figure for 2014 (2014: EUR 1.3 million). Innofactor's financial stability is good. Net gearing at the end of the review period was 26.3 percent (2014: 45.7 percent).

Innofactor did not make any acquisitions during the review period.

Events after the review period

There have been no significant events in Innofactor after the review period.

Future outlook

Innofactor's net sales and operating margin (EBITDA) in 2015 is estimated to increase from 2014, during which the net sales were EUR 44.1 million and operating margin was EUR 4.1 million.

Espoo, April 21, 2015

INNOFACTOR PLC

Board of Directors

Additional information:

CEO Sami Ensio, Innofactor Plc
Tel. +358 50 584 2029
[email protected]

Innofactor Plc
Keilaranta 9
FI-02150 Espoo
[email protected]
http://www.innofactor.com
telephone: +358 10 272 9000
fax: +358 10 272 9001


INNOFACTOR
INTERIM REPORT Q1/2015
12 (27)

Briefings concerning the Interim Report January 1–March 31, 2015

On April 21, 2015, at 9:00 Finnish time, Innofactor will hold a briefing concerning the Interim Report in Finnish for the media, investors and analysts at the company's premises at Keilaranta 9, Espoo. The report will be presented by CEO Sami Ensio and CFO Janne Martola. The presentations of the briefing will be available on Innofactor's web site after the briefing.

We ask you to register for the briefing beforehand either by sending email to [email protected] or by phoning to +358 50 575 6120 (Tuija Österberg).

Innofactor will also hold a conference call in English for analysts, media and investors on April 21, 2015, at 16:00 Finnish time. Registrations to [email protected] before 12:00 Finnish time on April 21, 2015.

Financial releases in 2015

The schedule for financial releases in 2015 is as follows:

July 7–20, 2015: Silent period

July 21, 2015: Interim report January–June

October 6–19, 2015: Silent period

October 20, 2015: Interim report January–September

Distribution:
NASDAQ OMX Helsinki
Main media
www.innofactor.com

Innofactor Plc
Keilaranta 9
FI-02150 Espoo
[email protected]
http://www.innofactor.com
telephone: +358 10 272 9000
fax: +358 10 272 9001


INNOFACTOR
INTERIM REPORT Q1/2015
13 (27)

Financial statement summary and appendixes January 1–March 31, 2015 (IFRS)

Drafting principles

This Interim Report has been drafted in accordance with the IAS 34 Interim financial reporting standard. The interim report adheres to the same drafting principles and calculation methods as the last annual financial statement. The principles for calculating the key figures and the calculation formulas have not been changed and they have been presented in the financial report 2014.

Drafting a financial statement in accordance with the IFRS standards requires the management of Innofactor to use estimates and presuppositions, which affect the amounts of assets and debts at the time of drafting the balance sheet and the amounts of earnings and costs for the review period. The application of the accounting policies also requires judgment. As estimates and presuppositions are based on the views held at the time of drafting the statement, they contain risks and uncertainty factors. The actual figures may deviate from the estimates and presuppositions. The figures of the profit and loss statement and the balance sheet are figures for the group. The figures of the statement have been rounded, so the sum of individual figures may differ from the sum presented.

The figures in the interim report have not been audited.

Innofactor Plc
Keilaranta 9
FI-02150 Espoo
[email protected]
http://www.innofactor.com
telephone: +358 10 272 9000
fax: +358 10 272 9001


INNOFACTOR
INTERIM REPORT Q1/2015
14 (27)

Consolidated Profit and Loss Statement, IFRS

EUR thousand Jan 1–Mar 31, 2015 Jan 1–Mar 31, 2014 Jan 1–Dec 31, 2014
Net sales 11,271 10,718 44,119
Other operating income 13 140 337
Materials (–) -672 -1,023 -4,141
Employee benefits/expenses (–) -8,012 -7,862 -30,349
Depreciation (–) -350 -340 -1,387
Other operating expenses (–) -1,796 -1,260 -5,859
Operating profit/loss 454 373 2,720
Financial income 0 325 541
Financial expenses (–) -112 -128 -1,002
Profit/loss before taxes 342 570 2,259
Income taxes -68 -114 -452
Profit/loss for the financial period 274 456 1,807
Items that may be later recognized in profit or loss:
Exchange differences -1 -2 -1
Total comprehensive income 273 454 1,806

Earnings per share calculated from the profit attributable to equity holders of the parent:

Basic earnings per share (EUR) 0.0085 0.0142 0.0563
Diluted earnings per share (EUR) * *
  • The dilution effect has not been calculated, because the remaining Innofactor SW Oy warrant programs have no financial value after the business operations of the company have been sold.

Innofactor Plc
Keilaranta 9
FI-02150 Espoo
[email protected]
http://www.innofactor.com
telephone: +358 10 272 9000
fax: +358 10 272 9001


INNOFACTOR
INTERIM REPORT Q1/2015
15 (27)

Consolidated Balance Sheet, IFRS

ASSETS

EUR thousand Mar 31, 2015 Mar 31, 2014 Dec 31, 2014
Non-current assets
Tangible assets 571 883 690
Goodwill 19,584 19,544 19,584
Other intangible assets 3,343 3,890 3,407
Deferred tax assets 7,117 7,536 7,175
Non-current assets 30,615 31,853 30,856
Current assets
Trade and other receivables 13,321 14,154 15,782
Cash and cash equivalents 3,560 660 997
Current assets 16,881 14,814 16,779
TOTAL ASSETS 47,496 46,667 47,635

Innofactor Plc
Keilaranta 9
FI-02150 Espoo
[email protected]
http://www.innofactor.com
telephone: +358 10 272 9000
fax: +358 10 272 9001


INNOFACTOR
INTERIM REPORT Q1/2015
16 (27)

SHAREHOLDERS' EQUITY AND LIABILITIES

EUR thousand Mar 31, 2015 Mar 31, 2014 Dec 31, 2014
Shareholders' equity
Share capital 2,100 2,100 2,100
Share premium reserve 72 72 72
Other reserves (+/-) 59 59 59
Fund for invested unrestricted equity 14,995 14,995 14,995
Fund for other shareholders' equity 3,200 3,200 3,200
Retained earnings 2,558 1,222 2,287
Total shareholders' equity 22,984 21,648 22,713
Non-current liabilities
Loans from financial institutions 6,822 9,705 7,705
Deferred tax liabilities 893 920 845
Long term liabilities total 7,715 10,625 8,550
Current liabilities
Loans from financial institutions 2,773 838 2,933
Trade and other payables 14,024 13,556 13,439
Current liabilities total 16,797 14,394 16,372
Total liabilities 24,512 25,019 24,922
TOTAL SHAREHOLDERS' EQUITY AND LIABILITIES 47,496 46,667 47,635

Innofactor Plc
Keilaranta 9
FI-02150 Espoo
[email protected]
http://www.innofactor.com
telephone: +358 10 272 9000
fax: +358 10 272 9001


INNOFACTOR
INTERIM REPORT Q1/2015
17 (27)

Statement of change in shareholders' equity, IFRS

EUR thousand Share capital Share premium reserve Reserve fund Fund for invested unrestricted equity Treasury shares Retained earnings Hybrid bond Total shareholders' equity
Shareholders' equity Jan 1, 2015 2,100 72 59 14,995 0 2,287 3,200 22,713
Comprehensive income
Result for the financial period 273 273
Other comprehensive income:
Exchange differences -2 -2
Total comprehensive income 0 0 0 0 0 2,558 2,558
Share issue 0 0
Transactions with shareholders in total 0 0 0 0 0 0 0 0
Shareholders' equity Mar 31, 2015 2,100 72 59 14,995 0 2,558 3,200 22,984

Innofactor Plc
Keilaranta 9
FI-02150 Espoo
[email protected]
http://www.innofactor.com
telephone: +358 10 272 9000
fax: +358 10 272 9001


INNOFACTOR
INTERIM REPORT Q1/2015
18 (27)

EUR thousand Share capital Share premium reserve Reserve fund Fund for invested unrestricted equity Treasury shares Retained earnings Hybrid bond Total shareholders' equity
Shareholders' equity Jan 1, 2014 2,100 72 59 13,427 0 767 3,200 19,626
Comprehensive income
Result for the financial period 456 456
Other comprehensive income:
Exchange differences -2 -2
Total comprehensive income 0 0 0 0 0 454 454
Share issue 1,568 1,568
Transactions with shareholders in total 0 0 0 1,568 0 0 0 1,568
Shareholders' equity Mar 31, 2014 2,100 72 59 14,995 0 1,221 3,200 21,648

Innofactor Plc
Keilaranta 9
FI-02150 Espoo
[email protected]
http://www.innofactor.com
telephone: +358 10 272 9000
fax: +358 10 272 9001


INNOFACTOR
INTERIM REPORT Q1/2015
19 (27)

Consolidated Cash Flow Statement, IFRS

EUR thousand Jan 1–Mar 31, 2015 Jan 1–Mar 31, 2014 Jan 1–Dec 31, 2014
Cash flow from operating activities
Operating profit 454 373 2,720
Adjustments:
Depreciation 350 340 1,387
Non-cash transactions 0 325 142
Changes in working capital:
Change in trade or other receivables (+/-) 2,461 -129 -1,697
Change in trade and other payables (+/-) 561 519 252
Interests paid (-) -117 -128 -503
Interests received 0 0 0
Total cash flow from operating activities 3,709 1,299 2,301
Investment cash flow
Investments in intangible and tangible assets (-) -102 -218 -690
Total cash flow from investments -102 -218 -690
Cash flow from financing
Loans withdrawn 0 328 267
Loans paid -1,044 -1,740 -1,584
Interest payments on the hybrid bond 0 0 -288
Total cash flow from financing -1,044 -1,412 -1,605
Change in cash and cash equivalents (+/-) 2,563 -331 6
Cash and cash equivalents, opening balance 997 991 991
Cash and cash equivalents, closing balance 3,560 660 997

Innofactor Plc
Keilaranta 9
FI-02150 Espoo
[email protected]
http://www.innofactor.com
telephone: +358 10 272 9000
fax: +358 10 272 9001


INNOFACTOR
INTERIM REPORT Q1/2015
20 (27)

Consolidated Profit and Loss Statement by Quarter, IFRS

EUR thousand Jan 1–Mar 31 2015 Apr 1–Jun 30 2015 Jul 1–Sep 30 2015 Oct 1–Dec 31 2015 Jan 1–Mar 31 2014 Apr 1–Jun 30 2014 Jul 1–Sep 30 2014 Oct 1–Dec 31 2014
Net sales 11,271 10,718 11,226 9,659 12,516
Other operating income 13 140 51 63 83
Materials (–) -672 -1,023 -1,262 -893 -963
Employee benefits/expenses (–) -8,012 -7,862 -7,872 -6,720 -7,895
Depreciation (–) -350 -340 -350 -352 -345
Other operating expenses (–) -1,796 -1,260 -1,435 -1,217 -1,947
Operating profit/loss 454 373 358 540 1,449
Financial income 0 325 217 -1 0
Financial expenses (–) -112 -128 -119 -520 -235
Profit/loss before taxes 342 570 456 19 1,214
Income taxes -68 -114 -91 -3 -244
Profit/loss for the financial period 274 456 365 16 970

Innofactor Plc
Keilaranta 9
FI-02150 Espoo
[email protected]
http://www.innofactor.com
telephone: +358 10 272 9000
fax: +358 10 272 9001


INNOFACTOR
INTERIM REPORT Q1/2015
21 (27)

Commitments and contingent liabilities

EUR thousand Mar 31, 2015 Mar 31, 2014 Dec 31, 2014
Collateral given for own commitments
Collateral for rent 90 488 90
Mortgages on company assets* 16,250 16,250 16,250
Bank guarantees 303 283 303
Other own guarantees
Lease liabilities
Current lease liabilities 278 393 262
Lease liabilities maturing in 1-5 years 172 229 234
Total 450 622 496
Rental liabilities
Current rental liabilities 1,268 1,457 1,268
Rental liabilities maturing in 1-5 years 3,332 4,450 3,588
Total 4,600 5,907 4,856
Other own guarantees total 5,050 6,529 5,352
  • Of the mortgages on company assets, EUR 1,250 thousand was in the company's possession on March 31, 2015.
    The accrued interest on the hybrid bond was EUR 81 thousand on March 31, 2015.

Innofactor Plc
Keilaranta 9
FI-02150 Espoo
[email protected]
http://www.innofactor.com
telephone: +358 10 272 9000
fax: +358 10 272 9001


INNOFACTOR
INTERIM REPORT Q1/2015
22 (27)

mo. 1–3 /2015 mo. 1–3/2014 Change mo. 1–12 /2014
Net sales, EUR thousand 11,271 10,718 +5.2% 44,119
Growth of net sales +5.2% +93.4% 35.0%
Operating profit before depreciation and amortization (EBITDA), EUR thousand 804 713 +12.8% 4,107
percentage of net sales 7.1% 6.7% 9.3%
Operating profit/loss (EBIT), EUR thousand 454 373 +21.7% 2,720
percentage of net sales 4.0% 3.5% 6.2%
Earnings before taxes, EUR thousand* 342 570 -40.0% 2,259
percentage of net sales* 3.0% 5.3% 5.1%
Earnings, EUR thousand* 274 456 -39.9% 1,807
percentage of net sales* 2.4% 4.3% 4.1%
Shareholders' equity, EUR thousand 22,984 21,648 +6.2% 22,713
Return on equity** 4.8% 8.8% 8.5%
Interest bearing liabilities, EUR thousand 9,595 10,543 -9.0% 10,638
Cash and cash equivalents, EUR thousand 3,560 660 +439.4% 997
Deferred tax assets, EUR thousand 7,117 7,536 -5.6% 7,175
Return on investment** 5.5% 8.8% 10.0%
Net gearing 26.3% 45.7% 42.4%
Equity ratio 50.7% 49.0% 49.0%
Balance sheet total, EUR thousand 47,496 46,667 +1.8% 47,635
Research and development, EUR thousand 403 568 -29.1% 1,981
percentage of net sales 3.6% 5.3% 4.5%
Personnel on average during the review period 416 413 +0.7% 421
Personnel at the end of the review period 418 419 -0.2% 411
Number of shares at the end of the review period 32,153,737 32,153,737 0% 32,153,737
Earnings per share (EUR) 0.0085 0.0142 -40.3% 0.0563
Shareholders' equity per share (EUR) 0.715 0.673 +6.2% 0.706

*) The first quarter of 2014 included financial income of EUR 325 thousand for the additional purchase price related to the acquisition.

Innofactor Plc
Keilaranta 9
FI-02150 Espoo
[email protected]
http://www.innofactor.com
telephone: +358 10 272 9000
fax: +358 10 272 9001


INNOFACTOR
INTERIM REPORT Q1/2015
23 (27)

** The percentages for the return on equity and return on investment have been adjusted to correspond with the figures for a 12-month period.

Innofactor Plc
Keilaranta 9
FI-02150 Espoo
[email protected]
http://www.innofactor.com
telephone: +358 10 272 9000
fax: +358 10 272 9001


INNOFACTOR
INTERIM REPORT Q1/2015
24 (27)

The acquisition cost calculation for Enabling ApS (current Innofactor Business Solutions ApS)

On December 13, 2013, Innofactor Plc signed an agreement on acquiring the entire share capital of Enabling Holding ApS and its subsidiaries Enabling ApS and Enabling Sweden AB (collectively Enabling Group) from the company's management. According to the agreement published by the company on December 13, 2013, the purchase price will be defined based on Enabling Group's realized EBITDA in 2014. The minimum purchase price is about EUR 1.6 million and the maximum about EUR 4.0 million. The purchase price will be paid mainly in Innofactor Plc shares and a minority portion in cash. The name of Enabling ApS has been changed to Innofactor Business Solutions ApS and the name of Enabling Sweden AB to Innofactor AB.

The closing of the deal took place on December 31, 2013, and the figures for the acquired companies have been consolidated in the Innofactor Group's balance sheet on that same date. As the value of the Innofactor shares used for paying the first part of the purchase price, the closing price of the share on December 30, 2013, EUR 1.26, was used.

The rest of the purchase price is intended to be paid with Innofactor shares during the first half of 2015. As the development of the acquired business has been better than estimated, Innofactor's original estimate of the rest of the purchase price has increased by about EUR 400 thousand and is estimated to be about EUR 1.9 million. All Innofactor shares used as payment in this transaction are subject to transfer restrictions, which will be gradually released during 2014–2017.

The acquisition cost according to IFRS is the estimated purchase price of the shares, which in the acquisition cost calculation is EUR 3,134 thousand and has been presented in more detail in the following calculation.

Innofactor Plc
Keilaranta 9
FI-02150 Espoo
[email protected]
http://www.innofactor.com
telephone: +358 10 272 9000
fax: +358 10 272 9001


INNOFACTOR
INTERIM REPORT Q1/2015
25 (27)

Values registered for consolidation (EUR thousand)

Tangible assets 28
Intangible assets 220
Trade and other receivables 638
Cash and cash equivalents 127
Total assets 1,014
Financial liabilities at market value 422
Other payables 490 (includes a deferred tax liability of 44)
Total liabilities 912
Net assets 102 (total assets - total debts)
Acquisition cost 3,134 (cash 40, new shares 1,569, conditional compensation 1,526)
Adjustment of the additional purchase price -400
Goodwill 3,032 (acquisition cost - net assets)
Purchase price paid in cash 40
Cash funds of the acquired subsidiary 127
Cash flow effect +87

The value of the customer contracts and the related customer relationships included in the intangible assets (EUR 220 thousand) has been defined on the basis of the estimated life time of customer relationships and the discounted net cash flows resulting from current customer relationships.

The acquisition created goodwill of EUR 3,032 thousand. The goodwill is based on the expected synergy benefits arising from the acquisition of Innofactor Business Solutions ApS and on making

Innofactor Plc
Keilaranta 9
FI-02150 Espoo
[email protected]
http://www.innofactor.com
telephone: +358 10 272 9000
fax: +358 10 272 9001


INNOFACTOR
INTERIM REPORT Q1/2015
26 (27)

use of the common sales and marketing network in the group and expanding customer relationships.

The amendment of the additional purchase price made during year 2014 of EUR 400 thousand has been taken into account in the calculation based on the updated estimated final purchase price.

Innofactor Plc
Keilaranta 9
FI-02150 Espoo
[email protected]
http://www.innofactor.com
telephone: +358 10 272 9000
fax: +358 10 272 9001


INNOFACTOR
INTERIM REPORT Q1/2015
27 (27)

Largest shareholders

According to the share register maintained by Euroclear Finland Oy, the share ownership of the 20 largest Innofactor Plc shareowners at the end of the review period on March 31, 2015, was as follows:

Name Number of shares % of share capital
1. Ensio Sami 7,431,291 23.11%
Ensio Sami 5,257,531 16.35%
Minor under guardianship 724,588 2.25%
Minor under guardianship 724,586 2.25%
Minor under guardianship 724,586 2.25%
2. Tilman Tuomo Tapani 2,797,169 8.70%
Tilman Tuomo Tapani 2,747,492 8.54%
Mpire Capital Oy 49,677 0.15%
3. Salminen Jyrki Kalle Tapio 2,611,149 8.12%
4. Laiho Rami Tapani 1,419,215 4.41%
5. Linturi Kaija and Risto 1,271,411 3.95%
R. Linturi Oyj 504,107 1.57%
Linturi Kaija Anneli 430,000 1.34%
Linturi Risto Erkki Olavi 337,304 1.05%
6. Lampi Mikko Olavi 959,871 2.99%
7. Ärje Matias Juhanpoika 946,278 2.94%
8. Mäki Antti-Jussi 930,201 2.89%
9. Muukkonen Teemu 501,468 1.56%
10. Bergqvist J.T. 350,000 1.09%
11. Kukkonen Heikki-Harri 336,021 1.05%
12. Järvenpää Janne-Olli 322,804 1.00%
13. Jokinen Klaus Antero 280,001 0.87%
14. Laiho Jari Olavi 270,000 0.84%
15. Ementor Norge As 269,299 0.84%
16. Karppinen Antti Sakari 195,538 0.61%
17. Insurance company Henki-Fennia 150,000 0.47%
18. Mäkinen Antti Vilho Juhani 126,000 0.39%
19. Muurinen Hannu Olavi 125,750 0.39%
20. Tiirikainen Vesa Martti 125,750 0.39%

Innofactor Plc
Keilaranta 9
FI-02150 Espoo
[email protected]
http://www.innofactor.com
telephone: +358 10 272 9000
fax: +358 10 272 9001