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Net Insight

Interim / Quarterly Report Oct 24, 2012

3180_10-q_2012-10-24_f87f5a57-7cbb-4596-a934-c401af90fc91.pdf

Interim / Quarterly Report

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NET INSIGHT INTERIM REPORT JANUARY – SEPTEMBER 2012

Net Insight AB [publ] Corporate Reg. No 556533-4397

Third Quarter 2012

  • Net Sales of SEK 60.3 million (75.4) corresponding to a decline of 20.0% compared with the same period previous year. The decline in comparable currencies amounts to 13.2%.
  • Operating earnings of SEK -3.6 million (15.5), corresponding to an operating margin of -6.0 % (20.6).
  • Earnings per share of SEK -0.01 (0.04).
  • Total cash flow of SEK million -9.2 (4.8).
  • An efficiency and costs reduction program is introduced aiming at reducing the cost base by SEK 25 million on an annual basis with full effect from January 1, 2013. This includes termination of consultancy contracts as well as up to 10 positions being made redundant.

January - September 2012

  • Net sales of SEK 212.0 million (214.2) corresponding to a decline of 1.0 % compared with the same period previous year. The decline in comparable currencies amounts to 0.1%.
  • Operating earnings of SEK million 5.0 (26.7), corresponding to an operating margin of 2.3 % (12.5).
  • Earnings per share of SEK 0.04 (0.07).
  • Total cash flow of SEK -5.6 million (-40.5).

Net Insight AB discloses the information provided herein pursuant to the Securities Market Act and/ or the Financial Instruments Trading Act. The information was submitted for publication on October 24, 2012 at 08.45 am CET.

CHALLENGING DEVELOPMENT IN CERTAIN MARKETS

After 23 consecutive profitable quarters we report negative operating earnings of SEK -3.6 million for the third quarter. It was mainly our business in Eastern Europe and the Middle East that fell significantly short of expectations. The third quarter started off in a strong way but half way, significant project delays occurred.

Financials are weaker than the previous year mainly as a result of lower revenues. We have invested significantly over the last few years in R&D to broaden the product portfolio and in Sales and Marketing to broaden our customer base and geographic reach. We are now at the stage where we will focus efforts and put in place an efficiency and cost reduction program aiming at reducing the cost base by SEK 25 million on an annual basis, with full effect from January 1, 2013. A restructuring charge estimated to SEK 7 million will affect the 2012 fourth quarter result.

The Broadcast and Media Network (BMN) business showed a significant win with a major network provider in South Korea that ordered our Nimbra MSR Platform for contribution and distribution services throughout South Korea. There are many DTT/TV distribution projects remaining around the world that we are following very closely. This quarter we won another DTT rollout for the national broadcaster in Austria, ORS. Many DTT upgrades and deliveries to existing DTT customers occurred during the quarter in several countries.

Together with many of our customers we were involved in live transmissions from the London Olympic Games. We have pioneered what it is called remote production meaning that large and small broadcasters are able to significantly reduce technical production costs and focus on content creation to become more competitive. The London Olympic Games was the first really large sporting event where remote productions were commercially used to gain efficiencies.

During the fall Net Insight launched several new products and features improving our competitiveness in the access market and significantly improving capacity, network management and Ethernet capabilities.

I am disappointed by the weak quarterly result and we do face delays when it comes to larger project procurements. The timing of larger projects is and always will be difficult to specify but I am convinced that a significant number of them will happen and, that we are tracking and pursuing the business opportunities within our addressable market in a good way, which is the key determining factor for future growth.

Stockholm, October 24, 2012 Fredrik Trägårdh CEO

BUSINESS ACTIVITIES DURING THE THIRD QUARTER

During the third quarter Net Insight received two significant orders, one within Digital Terrestrial TV networks (DTT) and the other within Broadcast and Media Networks (BMN) The Austrian national public service broadcaster ORS selected Net Insight for their national DVB-T2 network. The Nimbra transport solution uses ORS's underlying IP infrastructure for distribution of signals throughout Austria. Net Insight won this order together with the Austrian partner TV-Connect Broadcast Systems. The other order was won in partnership with our South Korean partner Sanam Technology and included an offering which provides contribution and distribution services for all media: video, audio and data. This is the second deployment of the Nimbra platform in South Korea.

London Olympics was the major sport event during the quarter where the Nimbra platform was used by many customers such as Telia Sonera International Carrier, EBU, Aldea, SRG SSR, Foxtel among others. The Swedish telco TeliaSonera International Carrier delivered remote production services for clients over its fibre-based media network. TeliaSonera provided broadcasters from Scandinavia, Japan, Korea and Brazil access to eight TV studios located at the edge of the Olympic site to create content for their Olympic coverage. The remote production techniques enabled SVT, Swedish Television, to reduce the number of technicians on site, saving costs, and as a benefit be able to focus more on the content creation side.

Net Insight recruited a few new partners mainly in Western Europe and at the end of the quarter Net Insight had more than 50 resellers in its Global Partner network.

During the third quarter the key marketing focus has been our participation at the IBC Show 2012 in Amsterdam, Netherlands. IBC is a leading exhibition for professionals engaged in the creation, management and delivery of entertainment and media content worldwide. Net Insight launched several new products and features at this year's exhibition mentioned in the new product introduction section below.

Net Insight also participated in SET Broadcast and Cable in Sao Paulo, Brazil as well as in the Saudi Broadcasting Forum in Riyadh, Saudi Arabia together with our partner ACES. Net Insight held a partner event for all our sales partners in the Asian Pacific region during the quarter.

For the third consecutive year Net Insight won an award from the CSI organization in conjunction to IBC 2012. This year Net Insight won the "Highly commended award" in the category "Best cable or fibre contribution/distribution/transmission solution" for the Service Aware Media Network (SAMN) solution.

NEW PRODUCT INTRODUCTION

In August and September Net Insight launched several new products and features. In order to address the access market as well as live contribution and remote production the Nimbra 640 was launched. The Nimbra 640 is also suitable for other applications such as primary DTT distribution, Cable TV/IPTV distribution and studio interconnect. A new multi-format video access module for the Nimbra 600 series MSR was introduced. The module can be equipped with intelligent SFP modules and takes another step towards integration of more advanced video processing functionality into the company's Nimbra 600 video transport platform which in turn enables a richer set of services and cost savings for customers.

Net Insight holds a patent for the networked solution for distribution of time, Time Transfer. Now Net Insight has introduced this unique feature over IP, offering a secure and convenient way to provide accurate, absolute time synchronization using the same network infrastructure used for video transport, and without GPS-receivers.

SALES AND EARNINGS

Net Sales for the third quarter amounted to SEK 60.3 million (75.4), which represents a year over year decline of 20.0%. In comparable currencies the decline amounted to 13.2%. Revaluation of accounts receivables in foreign currencies had a negative effect on Net Sales of SEK 2.7 million compared to a positive effect of SEK 2.4 million for the same period last year.

EMEA showed a decline of SEK 20.8 million and were not able to repeat the volumes reached during the third quarter 2011 mainly as Middle East and Eastern Europe fell short of expectations. Americas showed a decline of SEK 4.6 million whereas APAC showed strong growth mainly related to an order from a major South Korean network provider.

NET SALES PER REGION

Q3 Q3 Q4 Q1 Q2 Q4'11- Full year
Amount in SEK million 2012 2011 2011 2012 2012 Q3'12 2011
EMEA 31,0 51,8 56,7 54,6 45,6 187,9 203,9
Americas 12,2 16,8 18,3 13,7 17,5 61,7 70,1
APAC 17,1 6,8 5,3 8,3 11,9 42,6 20,5
Totalt 60,3 75,4 80,3 76,6 75,0 292,2 294,5

Sales in the Broadcast & Media business area amount to 89% (89) of total sales and Digital Terrestrial TV accounted for 10% (9). IPTV/CATV accounted for 1% (2) of the turnover.

Hardware revenue amounted to SEK 41.3 million (56.1). Sales of software licenses were in line with previous year at SEK 6.0 million (6.5) whereas support and service revenues increased by SEK 3.5 million to SEK 13.8 million (10.3). The above figures are exclusive of other revenues of SEK -0.8 million (2.5) which mainly consists of revaluation of the accounts receivables stock in foreign currencies and leasing revenues.

As shown in the condensed income statement on page 12, the Gross margin is 57.9% (65.8). The decline is fully related to increased amounts of depreciation of capitalized R&D expenditures. The Gross margin exclusive of depreciation of capitalized R&D expenditures amounts to 75.4% (74.7).

Total operating expenses for the third quarter amounted to SEK 38.5 million (34.1). Sales and marketing expenses amounted to SEK 24.9 million (22.5). The increase is related to an increased number of sales and sales support staff and partner commissions. Administrative expenses are slightly below previous year at SEK 6.2 million (7.2) mainly relating to lower costs for consultants. R&D expenses have increased to SEK 7.4 million (4.4) as more resources have been added and the rate of capitalization has decreased somewhat.

Operating earnings amounted to SEK -3.6 million (15.5), which correspond to an operating margin of -6.0% (20.6). The decrease is mainly related to lower sales volumes, increased amounts of depreciation of capitalized R&D expenditures and higher operating expenses related to hiring of staff, mainly in the R&D and sales areas.

The financial net amounted to SEK 0.7 million (1.5). The decrease is attributable to translation differences on cash balances held in foreign currencies.

Earnings before tax amounted to SEK -2.9 million (17.0), which corresponds to a profit margin of -4.9% (22.6).

Net income amounted to SEK -3.6 million (14.3) resulting in a Net Profit margin of -6.0% (19.0).

During the fourth quarter Net Insight will launch an efficiency and cost reduction program aiming at reducing the cost base by SEK 25 million on an annual basis with full effect from January 1, 2013. The program is estimated to affect up to 10 positions and includes termination of consultancy contracts. An estimated restructuring charge of SEK 7 million will affect the 2012 fourth quarter result.

Nine Months

Net Sales for the nine months period amounted to SEK 212.0 million (214.2), which is a decline of 1.0% compared to the same period last year. In comparable currencies Net Sales is on par with the same period last year. Revaluation of accounts receivables in foreign currencies affected Net Sales negatively by SEK 2.9 million compared to a positive effect of SEK 2.5 million for the same period last year.

The EMEA region accounted for SEK 131.2 million (147.2), Americas SEK 43.4 million (51.8) and APAC SEK 37.3 million (15.2).

Sales by business area are distributed between Broadcast & Media 79% (73), DTT 21% (22) and IPTV/CATV 0% (5).

Hardware sales amounted to SEK 148.5 million (156.5), support and service revenue grew to SEK 38.3 million (33.8) and software licenses amounted to SEK 24.1 million (20.2).

As shown in the condensed income statement on page 12, the Gross margin is 60.1% (61.8). The decrease is related to increased amounts of depreciation of capitalized R&D expenditures. The Gross margin exclusive of depreciation of capitalized R&D expenditures amounts to 73,5% (71.1)

Operating expenses have increased by SEK 16.7 million to SEK 122.4 million (105.6) mainly due increased number of staff and somewhat lower level of capitalization of R&D expenditures.

Operating earnings amounted to SEK 5.0 million (26.7), which correspond to an Operating Margin of 2.4% (12.5).

The financial net amounts to SEK 1.4 million (3.8). The decrease is mainly related to translation differences on bank balances held in foreign currencies.

Earnings before tax amounted to SEK 6.4 million (30.6) and the corresponding profit margin amounts to 3.0% (14.3).

Net Income amounted to SEK 14.2 million (28.4). A positive tax adjustment with the net effect of SEK 8.4 was made for capitalization of loss carry forwards in the first half of the year. The Net profit margin amounts to 6.7% (13.3)

The Swedish Government has proposed to lower the corporate tax rates from 26.3% to 22%. Should this be ratified, a revaluation of the deferred tax asset will be made in Q4.

CASH FLOW AND FINANCIAL POSITION

Cash flow in the third quarter amounted to SEK -9.2 million (4.8). Cash flow for the quarter is negative due to acquisitions of intangible fixed assets, capitalized R&D, being larger than cash flow from ongoing operations.

Cash flow for the nine month period amounted to SEK -5.6 million (-40.5). The Cash flow is negative mainly due to investments in intangible fixed assets exceeding cash flow from ongoing operations.

Liquid funds at the end of the period totaled SEK190.6 million (195.4).

Total shareholders' equity amounted to SEK 505.7 million (469.9) with a resulting equity ratio of 88% (86.8).

INVESTMENTS

Third quarter investments in tangible assets amounted to SEK 0.6 million (1.8) and depreciation of tangible assets amounted to SEK 0.6 million (0.3). Investments in other intangible assets amount to SEK 0.0 million (0.0) and depreciation amounted to 0.4 (0.2). Capitalization of development expenditures totaled SEK 13.1 million (14.2). Depreciation of capitalized development expenditures totaled SEK 10.6 million (6.7).

Investments in tangible assets for the nine month period amounted to SEK 0.9 million (2.8) and depreciation of tangible assets amounted to SEK 0.9 million (0.7). Investments in other intangible assets amounted to SEK 2.4 million (0.0) and depreciation amounted to SEK 0.9 million (0.6). Capitalization of development expenditures amounted to SEK 48.9 million (45.7) and depreciation of capitalized development expenditures amounted to SEK 28.6 million (19.9)

At the end of the period, net book value of capitalized development expenditures amounted to SEK 177.0 million (147.5).

EMPLOYEES

At the end of the period Net Insight had 157 (146) employees. The parent company Net Insight AB had 147 (137) employees, Net Insight Intellectual Property AB 5 (4) and the US subsidiary Net Insight Inc. had 5 (5) employees.

PARENT COMPANY

The parent company's net sales during the third quarter amounted to SEK 81.3 million (94.5). Net income amounted to SEK 0.4 million (15.1). Sales for the nine month period amount to SEK 280.8 million (277.7) and Net Income to a loss of SEK 40.5 million compared to a profit of 36.9 for the same period last year. The loss relates to the first quarter adjustment regarding Group internal charges for development expenditures, which resulted in a one-time charge affecting the Net Income by SEK 68.3 million. This adjustment does not affect over-all Group results

Remaining tax losses carried forwards on Group level amount to SEK 152 million.

RISK AND SENSITIVITY ANALYSIS

Net Insight's operation and results are impacted by a number of external and internal factors. A continuous process identifies existing risks and assesses how each risk shall be managed and mitigated.

The risks to which, the company are exposed are divided into market related risks (including competition, technology development, political risks), operational risks (including product reliability, intellectual property rights, litigation and customer dependence) and financial risks.

No additional significant risks or uncertainties than those described in the annual report 2011 have developed in the third quarter.

For a complete description of the Company's risk analysis and risk management, see page 23 in the 2011 Annual report.

SEASONALITY

Based on the last three fiscal years, there has been a relatively weak seasonality pattern where Net Sales in the first quarter amount to 23% of annual Net Sales and the fourth quarter amount to 27% of annual sales and the second and third quarter amount to 25% of annual sales respectively.

KEY FIGURES

Q3 Q2 Q1 Q4 Q3 Q2 Q1 Q4
2012 2012 2012 2011 2011 2011 2011 2010
Net sales 60 302 75 038 76 627 80 303 75 367 72 236 66 618 88 060
Profit/loss after financial items -2 925 4 068 5 254 16 503 17 008 9 745 3 815 16 293
Earnings per share, SEK -0,01 0,03 0,01 0,06 0,04 0,02 0,01 0,05
Cash flow from operations per share, SEK -0,02 0,04 -0,03 0,00 0,01 -0,12 -0,05 0,08
Return on capital employed (%) -0,6% 0,8% 1,1% 3,4% 3,7% 2,2% 0,9% 3,8%
Return on equity (%) -0,7% 2,5% 1,1% 4,5% 3,1% 2,1% 1,1% 4,4%
Equity per share, SEK
- before dilution, SEK 1,30 1,31 1,27 1,26 1,20 1,17 1,14 1,13
- after dilution, SEK 1,30 1,31 1,27 1,26 1,20 1,17 1,14 1,13

CONSOLIDATED INCOME STATEMENT

Q3 Q3 Jan-Sep Jan-Sep Q4'11-Q3'12 Fully year
Amount in SEK thousands 2012 2011 2012 2011 12 months 2011
Net sales 60 302 75 367 211 967 214 221 292 270 294 524
Cost of goods & service sold -25 392 -25 760 -84 642 -81 855 -115 139 -112 352
Gross earnings 34 910 49 607 127 325 132 366 177 131 182 172
Sales and marketing expenses -24 879 -22 452 -76 598 -66 787 -101 729 -91 918
Administration expenses -6 229 -7 234 -20 824 -22 462 -25 727 -27 365
Development expenses -7 421 -4 424 -24 948 -16 391 -28 622 -20 065
Operating earnings -3 619 15 497 4 955 26 726 21 053 42 824
Net financial items 694 1 511 1 441 3 842 1 846 4 247
Earnings before tax -2 925 17 008 6 396 30 568 22 899 47 071
Tax -650 -2 659 7 769 -2 148 12 774 2 857
Net income
Net income for the period attributable to the stockholders of
-3 575 14 349 14 165 28 420 35 673 49 928
the parent company -3 575 14 349 14 165 28 420 35 673 49 928
Earnings/loss per share, based on net profit attributable to
the parent company's shareholders during the period (in SEK
per share)
Earnings per share before dilution -0,01 0,04 0,04 0,07 0,09 0,13
Earnings per share after dilution -0,01 0,04 0,04 0,07 0,09 0,13
Average number of shares in thousands before dilution 389 933 389 933 389 933 389 933 389 933 389 933
Average number of shares in thousands after dilution 389 933 389 933 389 933 389 933 389 933 389 933

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

Amount in SEK thousands
Net income -3 575 14 349 14 165 28 420 35 673 49 928
Other comprehensive income
Exchange rate differences -721 60 -420 69 -350 139
Total other comprehensive income, net after tax -721 60 -420 69 -350 139
Total comprehensive income for the period
Total comprehensive income for the period attributable to the
-4 296 14 409 13 745 28 489 35 323 50 067
stockholders of the parent company -4 296 14 409 13 745 28 489 35 323 50 067

CONSOLIDATED CASH FLOW STATEMENT

Q3 Q3 Jan-Sep Jan-Sep Q4´11-Q3´12 Full year
Amount in SEK thousands 2012 2011 2012 2011 12 months 2011
Ongoing operations
Net income before tax -2 925 17 008 6 396 30 568 22 899 47 071
Depreciation 11 266 7 213 30 419 21 260 38 615 29 456
Other items not affecting liquidity -427 320 2 018 45 2 413 440
Cash flow from ongoing operations
before change in working capital 7 914 24 541 38 833 51 873 63 927 76 967
Change in working capital
Increase-/decrease+ in inventories -1 910 4 014 -12 826 -8 499 -12 452 -8 125
Increase-/decrease+ in receivables 16 742 -6 703 28 949 -13 788 14 792 -27 945
Increase+/decrease- in current liabilities -18 212 -993 -8 564 -21 558 1 954 -11 040
Cash flow from ongoing operations 4 534 20 859 46 392 8 028 68 221 29 857
Investment activity
Acquisitions of intangible fixed assets -13 117 -14 260 -51 242 -45 724 -71 524 -66 006
Acquisitions of tangible fixed assets -641 -1 779 -895 -2 796 -1 553 -3 454
Acquistion of net assets 0 0 0 0 0 0
Increase-/decrease+ in long-term receivables -7 -11 132 13 75 -44
Cash flow from investment activity -13 765 -16 050 -52 005 -48 507 -73 002 -69 504
Increase/decrease in liquid funds -9 231 4 809 -5 613 -40 479 -4 781 -39 647
Liquid funds, opening balance 199 828 190 569 196 210 235 857 195 378 235 857
Liquid funds, closing balance 190 597 195 378 190 597 195 378 190 597 196 210

CONSOLIDATED BALANCE SHEET

Amount in SEK thousands Sep 30, 2012 Sep 30, 2011 Dec 31, 2011
ASSETS
Intangible assets
Capitalized expenditure for development 176 951 147 457 158 871
Goodwill 4 354 4 354 4 354
Other intangible assets 2 813 1 507 1 291
Tangible fixed assets
Equipment 3 978 3 754 4 075
Financial assets
Deferred tax asset 39 943 26 926 31 932
Deposits paid, long-term 265 340 397
Total fixed assets 228 304 184 338 200 920
Current assets
Inventory 49 179 37 123 36 353
Customer receivables 92 784 111 166 123 896
Other receivables 13 676 11 719 11 513
Cash and bank balances 190 597 195 378 196 210
Total current assets 346 236 355 386 367 972
Total assets 574 540 539 724 568 892
SHAREHOLDERS' EQUITY AND LIABILITIES
Shareholders' equity
Restricted shareholders' equity
Share capital 15 597 15 597 15 597
Other contributed capital 1 192 727 1 192 727 1 192 727
Translation difference -1 940 -1 590 -1 520
Accumulated deficit -700 698 -736 865 -715 088
Total shareholders' equity 505 686 469 869 491 716
Long-term liabilities
Provisions 4 029 6 202 7 771
Total long-term liabilities 4 029 6 202 7 771
Current liabilities
Accounts payable 16 167 14 878 26 130
Other liabilities 48 658 48 775 43 275
Total current liabilities 64 825 63 653 69 405
Total liabilities and equity 574 540 539 724 568 892

CHANGES IN GROUP SHAREHOLDERS' EQUITY

Other Total
Share contributed Translation Accumulated shareholders'
Amount in SEK thousands capital capital difference deficit equity
2011-01-01 15 597 1 192 727 -1 659 -766 091 440 574
Total comprehensive income 0 0 69 28 420 28 489
New shares issued - employee stock options 0 0 0 0 0
Employee stock option program:
Value of employees' services 0 0 0 806 806
2011-09-30 15 597 1 192 727 -1 590 -736 865 469 869
2011-10-01
Total comprehensive income 0 0 70 21 508 21 578
New shares issued - employee stock options 0 0 0 0 0
Employee stock option program:
Value of employees' services 0 0 0 269 269
2011-12-31 15 597 1 192 727 -1 520 -715 088 491 716
2012-01-01 15 597 1 192 727 -1 520 -715 088 491 716
Total comprehensive income 0 0 -420 14 165 13 745
Employee stock option program:
Value of employees' services 0 0 0 225 225
2012-09-30 15 597 1 192 727 -1 940 -700 698 505 686

SEGMENT REPORT

Q3 2012 Q3 2011 Jan-Sep 2012 Jan-Sep 2011
Amount in SEK million EMEA APAC AM Total EMEA APAC AM Total EMEA APAC AM Total EMEA APAC AM Total
Net Sales 31 17 12 60 52 7 17 75 132 37 43 212 142 15 57 214
Regional Contribution 5 2 2 9 20 0 8 27 32 5 11 48 42 -1 23 64
Regional Contribution (%) 16% 12% 17% 15% 38% -7% 49% 36% 24% 14% 26% 23% 30% -7% 40% 30%
Adjusted for R&D Depreciation 5 3 2 10 5 1 1 7 17 6 5 28 13 1 5 20
Adjusted Regional Contribution 10 5 4 19 25 1 9 34 49 11 16 76 55 0 28 84
Adjusted Regional Contribution (%) 32% 29% 33% 32% 47% 8% 55% 46% 37% 30% 37% 36% 39% 2% 49% 39%

Regional Contribution is defined as Gross earnings less Sales and Marketing expenses. AM is short for Americas.

CONDENSED CONSOLIDATED INCOME STATEMENT

Jan-Sep Jan-Sep
Amount in SEK, millions Q3 2012 Q3 2011 Q4 2011 Q1 2012 Q2 2012 2012 2011
Net Sales 60,3 75,4 80,3 76,6 75,0 211,9 214,2
Gross earnings 34,9 49,6 49,9 46,8 45,6 127,3 132,3
Gross margin 57,9% 65,8% 62,1% 61,1% 60,8% 60,1% 61,8%
Operating earnings -3,6 15,5 16,1 5,2 3,4 5,0 26,7
Operating margin -5,9% 20,6% 20,0% 6,8% 4,5% 2,4% 12,5%
Pretax profit -2,9 17,0 16,5 5,3 4,1 6,5 30,5
Net income -3,6 14,3 21,5 5,3 12,5 14,2 28,4
Net margin -6,0% 19,0% 26,8% 6,9% 16,7% 6,7% 13,3%

PARENT COMPANY INCOME STATEMENT

Q3 Q3 Jan-Sep Jan-Sep Q4'11-Q3'12 Full Year
Amount in SEK thousands 2012 2011 2012 2011 12 months 2011
Net Sales 81 287 94 468 280 788 277 692 384 307 381 211
Cost of goods & services sold -32 965 -44 585 -63 327 -136 187 -114 837 -187 697
Gross earnings 48 322 49 883 217 461 141 505 269 470 193 514
Sales and marketing expenses -23 163 -19 030 -73 199 -56 744 -103 120 -86 665
Administration expenses -5 346 -9 495 -20 823 -29 081 -19 106 -27 364
Development expenses -19 585 -4 422 -178 659 -16 390 -182 334 -20 065
Operating earnings 228 16 936 -55 220 39 290 -35 090 59 420
Net financial items 418 1 148 510 2 868 -138 097 -135 739
Earnings before tax 646 18 084 -54 710 42 158 -173 187 -76 319
Tax -224 -2 959 14 226 -5 241 18 131 -1 336
Net income 422 15 125 -40 484 36 917 -155 056 -77 655

PARENT COMPANY BALANCE SHEET

Amount in SEK thousands
ASSETS
Sep 30, 2012 Sep 30, 2011 Dec 31, 2011
Intangible assets
Capitalized expenditure for development 0 147 457 158 871
Other intangible assets 2 813 1 507 1 291
Tangible fixed assets
Equipment 3 978 3 754 4 075
Financial assets
Shares in group companies 117 427 18 398 18 398
Deferred tax asset 31 577 20 339 17 109
Deposits paid, long-term 265 340 397
Total fixed assets 156 060 191 795 200 141
Current assets
Inventory 49 179 37 123 36 353
Customer receivables 92 784 111 166 123 896
receivables, subsidiaries 511 660 613 194 429 097
Other receivables 13 090 12 071 13 390
Cash and bank balances 126 605 130 559 123 670
Total current assets 793 318 904 113 726 406
Total assets 949 378 1 095 908 926 547
SHAREHOLDERS' EQUITY AND LIABILITIES
Shareholders' equity
Restricted shareholders' equity
Share capital 15 597 15 597 15 597
Other contributed capital 112 822 112 822 112 822
Non-restricted equity/Accumulated deficit 667 607 802 174 707 865
Total shareholders' equity 796 026 930 593 836 284
Long-term liabilities
Other provisions 3 821 5 511 7 771
Total long-term liabilities 3 821 5 511 7 771
Current liabilities
Accounts payable 15 950 14 646 25 839
Liabilitis, subsidiaries 86 769 98 483 16 618
Other liabilities 46 812 46 675 40 035
Total current liabilities 149 531 159 804 82 492
Total liabilities and equity 949 378 1 095 908 926 547

ADDITIONAL INFORMATION

This interim report has been prepared in accordance with IAS 34 Interim financial Reporting and applicable rules in the Annual Accounting Act. The interims report for the parent company was prepared in accordance with Chapter 9 of the annual Accounts Act, interim report. The accounting policies applied are consistent with those of the annual financial statements for the year ended 31 December 2011, as described in those annual financial statements.

NOMINATION COMMITTEE

In accordance with the decision of the Annual General Meeting held on April 26th, 2012 the members of the nomination committee shall be nominated by the four largest shareholders (voting rights). In addition, the company's Chairman of the board shall be part of the nomination committee.

Net Insight's nomination committee for the 2013 Annual General Meeting consists of Lars Bergkvist (Lannebo Fonder), Clifford H. Friedman (Constellation Growth Capital), Annika Andersson (Swedbank Robur funds), Ramsay Brufer (Alecta) and Lars Berg (Chairman of the Net Insight Board and European Venture Partner for Constellation Growth Capital). The nomination committee appointed Lars Bergkvist (Lannebo Fonder) to serve as Chairman of the Committee.

The nomination committee's task is to present proposals to the Annual General Meeting for Chairman of the Annual General Meeting, Chairman of the Board of Directors, members of the Board of Directors and auditors, as well as fees and other remuneration to each member of the board and any remuneration for committee work and audit fees. Furthermore, the nomination committee shall make a proposal regarding the composition of the nomination committee and its tasks for the Annual General Meeting 2014.

REPORTING DATES

Year-end report 2012 14 February, 2013 Annual General Meeting 2013 25 April, 2013 Interim report January – March 3 May, 2013

NET INSIGHT

Business concept and model

Net Insight's business concept is to develop market and sell products to public and private network owners that need high-quality transport for media-rich traffic. Net Insight's customers benefit from the opportunity to introduce new revenue-generating services while reducing their capital expenditures and operating costs. Revenue is generated through direct and indirect sales of products and licenses, support and maintenance services, installation services and training.

Strategy

Net Insight's objective is to grow faster than the market with good profitability. Net Insight's growth strategy is based on five pillars: segment focus, geographical expansion, reseller partnerships, partnerships with the global telecom equipment providers, and partnerships with service providers.

Value Drivers

Net Insight benefits from the general increase in video traffic such as higher consumption of mobile and broadband TV (OTT), adoption of remote workflows and production as well a wider coverage of live events. An important driver is also the conversion to new TV formats in the broadcast and media industry.

Stockholm, October 24, 2012

Fredrik Trägårdh

Chief Executive Officer

For more information, please contact:

Fredrik Trägårdh, CEO Net Insight AB Tel: +46 (0) 8-685 04 00, email: [email protected]

Thomas Bergström, CFO, Net Insight AB Tel: +46 (0) 8-685 06 05, email: [email protected]

Net Insight AB Box 42093 126 14 Stockholm Tel +46 (0) 8 685 04 00 www.netinsight.net Corporate Reg. No. 556533-4397

REPORT OF REVIEW OF INTERIM FINANCIAL INFORAMTION

Introduction

We have reviewed this report for the period 1 January 2012 to 30 September 2012 for Net Insight AB (publ). The board of directors and the CEO are responsible for the preparation and presentation of this interim report in accordance with IAS 34 and the Swedish Annual Accounts Act. Our responsibility is to express a conclusion on this interim report based on our review.

Scope of Review

We conducted our review in accordance with the Swedish Standard on Review Engagements SÖG 2410, Review of Interim Report Performed by the Independent Auditor of the Entity. A review consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with International Standards on Auditing, ISA, and other generally accepted auditing standards in Sweden. The procedures performed in a review do not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

Conclusion

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

Stockholm, October 24, 2012

ÖhrlingsPricewaterhouseCoopers AB

Sten Håkansson Authorised Public Accountant

Net Insight delivers the world's most efficient and scalable transport solution for Broadcast and IP Media, Digital Terrestrial TV, Mobile TV and IPTV/CATV networks. Net Insight products truly deliver 100 percent Quality of Service with three times improvement in utilization of bandwidth for a converged transport infrastructure. Net Insight's Nimbra™ platform is the industry solution for video, voice and data, reducing operational costs by 50 percent and enhancing competitiveness in delivery of existing and new media services.

More than 150 world class customers run mission critical video services over Net Insight products in over 50 countries. Net Insight is quoted on the NASDAQ OMX, Stockholm.

For more information, visit www.netinsight.net

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