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Nemetschek SE

Earnings Release May 3, 2007

301_10-q_2007-05-03_84860a58-2439-48d6-9d74-4d5e3824194e.pdf

Earnings Release

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Competence

Quarterly Statement as of March 31, 2007

To the Shareholders, Employees and Friends of the Company

Ernst Homolka CFO and Board Spokesman

Dear Sir or Madam,

The fi rst quarter of 2007 was dominated by two things: fi nalization of the Graphisoft acquisition and continuation of the Nemetschek growth course. We were able to achieve both these goals and can report an impressive rise in sales and profi ts for the fi rst three months of this year.

The group was able to increase sales by 45 percent to 34.4 million euros and the EBITDA rose by 108 percent to 7.5 million euros. This excellent result highlights our strength in domestic and foreign business. We are optimistic for 2007 as a whole and for the forthcoming AGM on May 23 in Munich. The managing board and supervisory board will propose to shareholders a dividend of 0.56 euros per share, enabling owners of shares to participate in the positive development of the fi nancial year. The shares have also gained in value: in 2006, the share price increased by 57 percent. Since the announcement of the acquisition of Graphisoft on December 21, 2006, the price has risen by more than 25 percent, corresponding to an increase in the company value of over 50 million euros.

In the fi rst quarter of 2007, we were able to successfully conclude the acquisition of Graphisoft SE. This is the largest acquisition in Nemetschek's history. The foundations have now been laid for the next phase. Nemetschek will strengthen its position in the market even further with this acquisition and become a leading global vendor of AEC software solutions. With considerably more than 140 million euros annual sales, 270,000 customers, software in 16 languages and over 1,000 qualifi ed and skilled employees, we are an undisputed global player in our industry.

A quick look back reveals what a positive development our company has undergone in recent years. The whole of 2006 was very successful. In addition to Graphisoft, we acquired SCIA International in Belgium in February 2006. We obtained new competences and will continue our internationalization in the future together with SCIA and Graphisoft. The Nemetschek Group has already moved into a new dimension.

We are looking to the future with great optimism. Nemetschek is and will remain the market leader and will continue to stand for the latest technology, best services and a high rate of growth.

Best regards,

Ernst Homolka CFO and Board Spokesman

The Share

Above-average performance

In the reporting period, the Nemetschek shares considerably increased in value. The share price on March 31, 2007 was 27.02 euros. This is equivalent to an increase of around 22 percent. The stock therefore developed far better than the industry benchmarks TecDAX and GEX. The successful acquisition of Graphisoft played an important role in this positive development.

The shareholders are not just profi ting from the good share price development. Nemetschek wants to pay out a dividend to shareholders for the third year in a row. The managing board and supervisory board will propose a dividend payment of 0.56 euros at the annual general meeting on May 23, 2007. This is equivalent to a payout of 5.4 million euros with 9.6 million shares.

Berenberg Bank and Sal. Oppenheim regularly draw up analyst studies on the Nemetschek shares. In March 2007, WestLB also started coverage. All three banks recommend purchase of the shares with a share price target of 30 to 33 euros.

Development of the Nemetschek share Jan. 1, 2006 – March 31, 2007

Nemetschek Group at a Glance

In millions of € March 31, 2007 March 31, 2006 Change
Revenue 34.4 23.8 44.5 %
Operating income 35.2 24.4 44.3 %
Gross profi t 32.9 22.9 43.7 %
as % of Revenue 95.6 % 96.2 %
EBITDA 7.5 3.6 108.3 %
as % of Revenue 21.8 % 15.1 %
per share in € 0.78 0.37
EBIT 5.1 3.0 70.0 %
as % of Revenue 14.8 % 12.6 %
per share in € 0.53 0.31
Net income (Group shares) 2.6 2.3 13.0 %
per share in € 0.27 0.24
Cash fl ow for the period 6.0 3.6 66.7 %
Cash and cash equivalents 60.1 32.0 87.8 %
Equity 63.6 55.1 15.4 %
Average number of outstanding
shares (basic)
9,625,000 9,625,000

Nemetschek and Graphisoft

Together from European leader to world leader

At the end of 2006, Nemetschek took over the Hungarian company Graphisoft SE, with headquarters in Budapest. This is the largest acquisition in Nemetschek AG's history. The very successful transaction strengthens our position at the forefront of the international software industry.

Graphisoft, like Nemetschek, stands for innovative IT solutions with high standards. The Hungarian company specializes in software for building design. Graphisoft was founded in 1982 and today has more than 260 employees as well as a worldwide network of loyal and independent sales partners. Graphisoft has subsidiaries in Hungary, Germany, USA, Japan, Great Britain, Spain and Finland. The company's products are used by more than 100,000 customers in 82 countries.

The fl agship product of the Graphisoft Group, Archicad, is also the main generator of revenue in the company. In 2006, Graphisoft, which is listed on the stock exchange in Budapest, achieved sales of around 30 million euros. Around 92 percent of the sales volume was generated by the Architecture division, which with an EBIT margin of 36 percent is very profi table. As a result, the acquisition also had a positive effect on Nemetschek's fi nancial fi gures: the further improvement to the economic key fi gures was indicated in particular through the signifi cant growth in sales, a considerable increase in the EBITDA operating profi t, and higher operational cash fl ow.

25 years ago, Graphisoft developed the fi rst model-based three-dimensional architecture software Archicad. Graphisoft's main product is now recognized both as a versatile and practical design tool and as a brand in the industry. The particular strengths of Archicad lie in the area of design.

Based on the "virtual building", design in Archicad goes far beyond geometry, since all aspects of the building such as the 3D model, mass and materials are entered. This benefi ts the user: building analysis is more informative and project-related communication improves, work processes are accelerated and effi ciency increases. Nemetschek will acquire new and additional expertise with Graphisoft – our research and development capability will increase enormously as a result of the new team. Graphisoft has one of the largest international development departments in the whole AEC industry. Around 150 highly-qualifi ed software engineers work in this ideas factory. The aim is the ongoing enhancement and optimization of products that simplify users' day-to-day work and help companies secure a decisive competitive advantage.

There are currently fi ve CAD platforms on the market and three of these are from Nemetschek: Allplan, Archicad, and VectorWorks. All these systems have their own place on the market and complement each other to provide a unique range of functions and services based on customer requirements. In future, customers will be able to choose the planning system that perfectly meets their needs. The data exchange format IFC enhanced jointly by Nemetschek and Graphisoft ensures that the systems work together effectively in practice and allow all those involved to perform their tasks effectively.

In city planning, for public buildings, traffi c projects, in research and for residential and industrial buildings, software from Graphisoft has been used in numerous renowned projects. These include the digital city image of Berlin – a 3D model of the German capital – the Potsdamer Platz 1 offi ce block in Berlin, the Fraunhofer Institute in Erlangen, and the Markt subway station in Leipzig.

Overview of the Graphisoft acquisition

At the end of December 2006, Nemetschek agreed a call option for a qualifi ed majority share in Graphisoft. After the due diligence, Nemetschek acquired 54.3 percent of the total 10.6 million shares on December 31, 2006 for 9 euros per share. On January 17, 2007, the managing board submitted a public takeover bid for the remaining 45.7 percent of the Graphisoft shares, also for 9 euros. The Hungarian Financial Supervisory Authority (HFSA) approved the takeover bid on February 1, 2007.

Graphisoft Park, Budapest

On the same day, the Board of Directors of Graphisoft recommended accepting the Nemetschek AG bid. The Graphisoft shareholders transferred their shares between February 4, 2007 and March 21, 2007. On conclusion of the takeover bid, Nemetschek had 90.6 percent of the Graphisoft shares. The bid was very well received. During the bid period, the shareholders transferred 3.85 million shares – equivalent to 36.3 percent of the total 10.6 million Graphisoft shares. Since then, Nemetschek has had 93.7 percent of the Graphisoft voting rights

Business Development

Excellent Start to the New Financial Year

In the fi rst three months of 2007, Nemetschek exceeded expectations with both the revenues and the profi ts it achieved. In the fi rst quarter of the year, revenue were 34.4 million euros (previous year: 23.8 million euros). The 45 % growth was due partly to the newly acquired Graphisoft SE, and partly to the increase in revenue in the existing group companies of 3.1 million euros or 13 %.

The EBITDA more than doubled to 7.5 million euros. The EBITDA margin thus rose to 22 %, compared to 15 % in the same period of the previous year. The acquired Graphisoft had an EBITDA share of 2.1 million euros.

At 5.1 million euros, the earnings before interest and taxes (EBIT) exceeded last year's fi gure of 3.0 million by a strong 70 %. This represents a margin increase from 13 % to 15 %.

Foreign revenue rise to 64 %

Growth was seen equally in Germany and abroad. The proportion of foreign revenues rose to 64 % compared with the previous year's fi gure of 58 % due to the acquisition. This corresponds to an increase in revenues of 13.8 million euros to 22.1 million euros in international business. In Germany, revenues were 12.3 million euros, compared with 10.0 million euros in the previous year, and improvement of 2.3 million euros. On the German market, Nemetschek benefi ted from the improved economic situation and a good marketing position.

Consolidated Income Statement for the Period from January 1 to March 31, 2007 and 2006

Thousands of € 1st quarter 2007 1st quarter 2006
Revenue 34,444 23,821
Own work capitalized 164 0
Other operating income 623 529
Operating income 35,231 24,350
Cost of materials / cost of purchased services – 2,296 – 1,451
Personnel expenses – 14,507 – 11,230
Depreciation of property, plant and equipment and amortization of intangible assets – 594 – 632
Depreciation of property, plant and equipment and amortization of intangible assets
due to purchase price allocation
– 1,846 0
Other operating expenses – 10,912 – 8,050
Operating expenses – 30,155 – 21,363
Operating result 5,076 2,987
Interest income 483 138
Interest expenses – 1,410 – 22
Income from associates 44 30
Earnings before taxes 4,193 3,133
Income taxes – 984 – 736
Earnings from continued operations 3,209 2,397
Discontinued operations
Losses from discontinued operations – 434 0
Net income for the period 2,775 2,397
Of this amount:
Equity of the parent company 2,578 2,298
Minority interests 197 99
2,775 2,397
Earnings per share (basic) in € 0.27 0.24
Earnings per share (diluted) in € 0.27 0.24
Average number of outstanding shares (basic) 9,625,000 9,625,000
Average number of outstanding shares (diluted) 9,725,000 9,625,000

The company was able to increase both the number of new customers in license business and the maintenance revenues.

New impetus in all segments

Compared to the previous year, almost all business divisions saw an increase. The greatest was the 55 % growth in revenues in the Design business unit. This is again mainly due to the acquisition of Graphisoft. The other companies in this business unit were also able to generate growth in revenue. The EBITDA margin in this segment is 19 %, compared to 15 % in the previous year.

The 36 % increase in revenue in the Manage business unit resulted in a very positive EBITDA of 0.5 million euros (previous year: – 0.3 million euros). Nemetschek CREM Solutions opened new locations in Hamburg and Berlin and has reorganized in the areas of sales, development, and customer management.

Thanks to a number of innovative products that were very well received on the market, revenue in the Multimedia segment of the Maxon Group rose to 17 %. This is due in particular to the improved versions of the CINEMA4D product and the increased demand particularly in the non-European markets. The EBITDA margin in the Multimedia business unit is 40 % (previous year: 26 %).

The Build business unit was able to slightly improve on its previous year's revenues by 2 % and closed with a stable EBITDA margin of 34 % (previous year: 30 %).

Positive cash fl ow development

The liquidity of the Nemetschek Group developed very positively. The cash fl ow from operating business activities rose by 63 % to 12.3 million euros, compared to a fi gure of 7.5 million euros in the same quarter of the previous year. The cash fl ow for the period for the fi rst quarter increased from

Consolidated Balance Sheet as of March 31, 2007 and December 31, 2006

Assets
Thousands of €
March 31, 2007 December 31, 2006
Current assets
Cash and cash equivalents 60,054 32,033
Securities 2,564 3,820
Trade receivables, net 24,778 24,680
Inventories 735 814
Tax refunded claims from income taxes 1,525 2,139
Prepaid expenses and other current assets 4,730 19,509
Assets classifi ed as held for sale 843 560
Current assets, total 95,229 83,555
Non-current assets
Property, plant and equipment 4,463 4,508
Intangible assets 65,284 67,043
Goodwill 50,322 43,560
Shares in associates / fi nancial assets 535 484
Deferred taxes 3,407 3,354
Other non-current assets 1,304 1,628
Non-current assets, total 125,315 120,577

3.6 million euros to 6.0 million euros. The cash fl ow from investing activities is – 87.3 million euros, thereof 86.7 million euros was payment for the total share of 90.6 % shares for Graphisoft SE. The cash fl ow from fi nancing activities is therefore affected by the take-out of a loan of 100.0 million euros. 10.0 million euros of this were repaid on March 31, 2007. In addition, in the fi rst quarter, there was an infl ow of funds from the repayment of a loan given by Graphisoft SE to Graphisoft Park Kft.

The cash and cash equivalents on March 31, 2007 increased by 28.0 million euros to 60.1 million euros. Nemetschek will use the good liquid asset situation to reduce the liabilities from loans, among other things.

Equity ratio of 29 %

The current assets are mainly affected by the infl ow of funds from normal business activities (12.3 million euros) and the repayment of the loan to Graphisoft SE by Graphisoft Park (14.5 million euros).

The non-current assets increased by 4.7 million euros. This is due to the allocation of the purchase price to the company value of Graphisoft SE (6.8 million euros). The depreciation and amortization due to purchase price allocation reduced the book value of intangible assets by 1.8 million euros. At 20.5 million euros, the current liabilities relate to the current portion of the bank loan following the Graphisoft takeover. As a result, 69.5 million euros of the non-current liabilities were due to bank loans. The equity capital is 63.6 million euros (December 31, 2006: 55.1 million euros). This is equivalent to an equity ratio of 29 % (December 31, 2006: 27 %).

Dividend of 0.56 euros planned

The managing board and supervisory board will recommend a dividend of 0.56 euros per share at the general meeting on May 23, 2007.

Equity and liabilities Thousands of € March 31, 2007 December 31, 2006 Current liabilities Short-term loans and current portion of long-term loans 21,258 797 Trade payables 5,010 5,986 Payments on account 115 310 Provisions and accrued liabilities 11,282 12,087 Deferred income 19,527 10,322 Income taxes 289 3,692 Other current liabilities 13,180 101,408 Liabilities directly associated with non-current assets classifi ed as held for sale 487 0 Current liabilities, total 71,148 134,602 Non-current liabilities Long-term loans without current portion 70,630 242

Non-current liabilities, total 85,804 14,424
Other non-current liabilities 1,998 636
Pension provisions 596 590
Deferred taxes 12,580 12,956
Equity
Subscribed capital 9,625 9,625
Capital reserves 41,677 41,640
Revenue reserve 52 52
Currency translation – 1,957 – 2,810
Retained earnings / accumulated loss 7,819 5,242
Minority interests 6,376 1,357
Equity, total 63,592 55,106
Total equity and liabilities 220,544 204,132

Net income increased by 16 %

Despite depreciation from the sales price distribution of the acquired companies of – 1.8 million euros (previous year: 0 million euros) and interest of – 1.4 million euros (previous year: 0 million euros), the net earnings for the fi rst three months of the 2007 fi nancial year increased to 2.8 million euros, compared to 2.4 million euros in the fi rst quarter of the previous year, an improvement of 16 %. The earnings per share rose from 0.24 euros to 0.27 euros.

Outlook

With the signifi cant increase in sales and profi t in the fi rst quarter, the market has rewarded the path of further internationalization and focus on an innovative brand strategy taken by Nemetschek's management. Nemetschek is also profi ting from the stronger economic situation in Germany. Based on its proven fi nancial strength, the group is on target to achieve sales revenue of more than 140 million euros and an EBITDA margin of over 20 % in 2007.

Consolidated Cash Flow Statement for the Period from January 1 to March 31, 2007 and 2006

Thousands of € 1st quarter 2007 1st quarter 2006
Earnings (before taxes) 4,193 3,133
Amortization and depreciation of non-current assets 594 632
Amortization and depreciation due to purchase price allocation 1,846 0
Change in pension provision 6 9
Non-cash transactions – 602 48
Income from associates – 44 – 30
Expense/income from disposal of property, plant and equipment – 4 – 157
Cash fl ow for the period 5,989 3,635
Interest income – 484 – 138
Interest expenses 1,410 22
Change in other provisions and accruals – 2,452 – 338
Change in trade receivables – 98 – 203
Change in inventories, other assets 1,199 124
Change in trade payables – 976 65
Change in other liabilities 7,343 4,266
Interest received 480 138
Income taxes received 812 650
Income taxes paid – 932 – 694
Cash fl ow from operating activities 12,291 7,527
Capital expenditure – 562 – 514
Acquisition of entities after deduction of acquired cash and cash equivalents 0 – 3,341
Change in liabilities from acquisitions – 86,706 – 5,295
Cash received from the disposal of non-current assets 3 4
Cash fl ow from investing activities – 87,265 – 9,146
Proceeds from borrowings 100,000 0
Repayment of borrowings – 10,000 0
Change in liabilities to banks due to acquisition – 1,000 0
Interest paid – 389 – 22
Payment received from loan receivables 14,514 0
Cash fl ow from fi nancing activities 103,125 – 22
Changes in cash and cash equivalents 28,151 – 1,641
Effects of exchange rate differences on cash and cash equivalents – 44 – 130
Cash and cash equivalents at the beginning of the period 34,511 28,966
Cash and cash equivalents at the end of the period 62,618 27,195

Consolidated Segment Reporting for the Period from January 1 to March 31, 2007 and 2006

Thousands of € 2007
Revenue
2007
Amortization
and depreciation
2007
EBIT
2006
Revenue
2006
Amortization and
depreciation
2006
EBIT
Design 27,367 2,334 2,780 17,614 515 2,048
Build 3,078 42 1,011 3,008 36 870
Manage 1,831 19 454 1,349 25 – 357
Multimedia 2,168 45 831 1,850 56 426
Total 34,444 2,440 5,076 23,821 632 2,987

Change in Group Equity for the Period from December 31, 2005 to March 31, 2007

Thousands of € Equity applicable to the parent company's shareholders
Subscribed
capital
Capital reserve Revenue
reserve
Currency
translation
Retained earnings /
accumulated loss
Total Minority
interests
Total Equity
As of December 31, 2005 9,625 41,354 52 – 1,851 – 2,083 47,097 1,037 48,134
Additional share purchases 0 – 51 – 51
Share-based compensation 194 194 194
Issuance costs prior years 92 92 92
Income payment from
minority interests
– 10 – 10 – 387 – 397
Difference from currency translation – 960 – 960 – 960
Dividend payments – 6,256 – 6,256 – 6,256
Net income for the year 13,592 13,592 758 14,350
As of December 31, 2006 9,625 41,640 52 – 2,811 5,243 53,749 1,357 55,106
Minority share purchases 0 4,822 4,822
Share-based compensation 37 37 37
Changes from currency translation 852 852 852
Net income for the period 2,578 2,578 197 2,775
As of March 31, 2007 9,625 41,677 52 – 1,959 7,821 57,218 6,376 63,592

Shares Owned by the Board Members on March 31, 2007

Number of shares Subscription rights
Managing board
Ernst Homolka 225 0
Michael Westfahl 0 50,000
Dr. Peter Mossack 0 50,000
Supervisory board
Kurt Dobitsch 0 0
Prof. Georg Nemetschek 2,408,222 0
Rüdiger Herzog 0 0

Adam Architekten is a renowned Munich-based architecture offi ce with many years' experience in industrial and residential buildings. Its highclass projects include the recently completed group headquarters of energy provider E.ON close to Königsplatz in Munich. The site contains nine buildings from different eras, which required renovations that would preserve their individual character but at the same time create a new and greater whole.

In addition, a new building with a total area of 9,000 square meters was built. The architects decided on a cohesive concept visually characterized by silver, light gray and white, with individual elements emphasized through the E.ON corporate colors. With a canteen and several meeting rooms at penthouse level, the new building provides 120 workplaces in open-plan offi ces on four fl oors connected by spiral staircases in light and airy spaces. The noise from the traffi c outside is blocked out by a double facade in the offi ce stories.

The architecture offi ce has been using our CAD software for design tasks for years: "Allplan provides us with a transparent design system for mastering complex projects of this kind. One particular advantage for use is the end-to-end processing in 3D, which enables us to give clients a realistic impression of the building before construction work starts," says Prof. Dr. Jürgen Adam.

With our CAD solutions, we help architects and designers to switch from two-dimensional to three-dimensional designing. An important milestone here was the Building Information Model (BIM), which was developed by Nemetschek 10 years ago. This makes it possible to design buildings in three dimensions at the early draft stage and to assign object properties such as physical and structural characteristics as well as costs.

Group headquarters of energy provider E.ON, Munich

Good Mood Makes for Good Results

The upturn in the economy that was seen last year continued into this year. This was refl ected in the good mood at the international BAU 2007 trade fair in Munich in January: a full stand, intensive talks, and numerous sales deals made our trade fair participation one of the highlights of the fi rst quarter, and refl ects the strong market position we enjoy.

We have used this optimism to further strengthen our position as the leading provider of engineering software. In addition to reinforcing our development capacities, we have since February been offering a new product that bridges the gap between CAD and structural analysis. The joint solution from Nemetschek and SCIA International NV, marketed under the name Round-Trip Engineering, merges data from CAD and structural calculations so that the multiple entry of draft data is no longer necessary. For the engineers involved, this means fewer errors and greater effi ciency for design.

The large order awarded to SCIA by French fi nished part manufacturer KP1 was testament to the fact that the demand for engineering products increased in the fi rst quarter. But Glaser – isb cad – Programmsysteme GmbH is also benefi ting from the upturn, and at the start of the year presented a new version of its design and reinforcement program which met with a very positive response among customers.

The mood in construction companies has also improved, as shown by an increase in new customers for Nemetschek Bausoftware GmbH. In the fi rst quarter, the company merged its sales and marketing activities with the Austrian company AUER – die Bausoftware GmbH – and is now marketing its commercial construction in Austria under the name AUER fi nancials.

Group headquarters of energy provider E.ON, Munich

Nemetschek CREM Solutions also had good news to report in the fi rst quarter. The reason is a large order from a renowned fund manager that received a solution for fund management and the management of international real estate locations. The Manage business unit is well positioned for the coming months: new employees have been recruited and two additional locations opened, in Hamburg and Berlin.

At MAXON Computer GmbH, the specialists for 3D animation software, this year began just as well as the last year ended. The new Release 10 of CINEMA 4D has continued to sell very well, due not least to the numerous trade fair presentations. Another highlight, in March, was the launch of the new Engineering Edition, which designers can use to visualize their designs in even higher quality without the need for any special prior knowledge. As a result, the foundations have been laid for a successful second quarter.

Quarterly Statement Based on IAS/IFRS

The Nemetschek Group's quarterly statement is compiled in accordance with the International Accounting Standards Board's (IASB) International Financial Reporting Standards (IFRS). It is based on the same accounting, appraisal and calculation methods as the annual fi nancial statement dated December 31, 2006. The group of companies is the same as on December 31, 2006.

81829 Munich Phone: +49 (0) 89-9 27 93 – 1219 Fax: +49 (0) 89-9 27 93 – 5404 IR-Hotline: 0800-6 45 29 00

Imprint Copyright 2007 Nemetschek AG, Munich

Concept and Editorial Offi ce

Nemetschek AG

Design and Realization FIRST RABBIT GmbH, Cologne

Pre Press FIRST RABBIT GmbH, Cologne

Producer Mediahaus Biering GmbH, Munich

Pictures cover: PFP Architekten BDA, Hamburg, copyright: Ralf Buscher page 2: copyright: Nemetschek AG page 4: copyright: Graphisoft pages 10 -11: copyright: Adam Architekten, Munich

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