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Net Insight

Quarterly Report Oct 22, 2010

3180_10-q_2010-10-22_dac305bc-f3f1-4a51-a325-82ce0cf4cd58.pdf

Quarterly Report

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NET INSIGHT INTERIM REPORT JANUARY - SEPTEMBER 2010

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

Third Quarter 2010

  • Net Sales of SEK 67.6 million (57.5) corresponding to a QoQ growth of 18%. The growth rate in comparable currencies amount to 33%.
  • Operating earnings of SEK 9.2 million (10.5), corresponding to an operating margin of 13.7% (18.2).
  • Earnings per share of SEK 0.03 (0.01).
  • Total cash flow of SEK -4.2 million (17.6).

January - September 2010

  • Net sales of SEK 199.6 million (180.6), corresponding to a YoY growth of 11%. The growth rate in comparable currencies amount to 24%.
  • Operating earnings of SEK 27.4 million (31.8), corresponding to an operating margin of 13.7% (17.6).
  • Earnings per share of SEK 0.21 (0.05).
  • Total cash flow of SEK 52.3 million (4.0).

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 22, 2010 at 08.30 am CET.

GOOD BUSINESS MOMENTUM BUT NET SALES AND GROSS MARGIN AFFECTED BY STRENGTHENED SWEDISH KRONA

In the third quarter our revenues are 18 percent above the same quarter 2009 and Earnings before tax also exceeded that of last year. Revenues amounted to 68 MSEK and the gross margin was 70% excluding depreciation of capitalized R&D. This time it is worth noting the negative impact on revenues and the gross margin due to the strengthened Swedish Krona. Despite the negative currency effect, business and financial performance are stable.

During the third quarter, in line with our market expansion strategy, indirect sales exceeded 40% of total revenues for the first time. China is a market with upcoming opportunities where we have already landed significant business references and during the quarter we added a large new customer in China.

Whereas the satellite operators are often viewed as competitors to terrestrial networks, the trend that satellite operators complement their network infrastructure with terrestrial transport is clear. During the quarter we continued to win business in this growing segment. We also landed an order for a network build-out for a leading European broadcaster and a contract with a large Telco in the US that will offer contribution services to a large North American broadcaster.

Net Insight won yet another significant and strategically important DTT project this quarter, the new nationwide media network for Emitel in Poland. For this project Net Insight joined forces with Ericsson.

We are on a good path to deliver increased revenues 2010 in comparison to the previous year.

Stockholm, October 22, 2010 Fredrik Trägårdh CEO

BUSINESS ACTIVITIES DURING THE THIRD QUARTER

Net Insight strengthened its position in the area of Digital Terrestrial TV networks (DTT) during the quarter through the strategic order from Emitel, the leading terrestrial radio and TV network operator in Poland. Net Insight won this order in partnership with Ericsson Poland.

In the Broadcast and Media (BMN) area several orders have been received for enabling contribution services. We see a trend that satellite operators are reducing cost by replacing satellite installations in favor of fiber networks for contribution purposes. A leading European satellite and media operator selects Net Insight for a new fiber network. Another major order within the contribution area is from a European public service broadcaster which is modernizing its contribution network. A new key account in the Chinese market was won during the quarter together with our Chinese partner CSS. One of our most significant orders this quarter comes from a leader in Broadband and other wireline and wireless communications. The company is building a new contribution network for a major North American broadcaster.

Net Insight also announced the customer name on an earlier order taken in second quarter. Dome Productions, one of Canada's leading production and broadcast service companies selected Net Insight's Nimbra platform for their new nationwide production and distribution fiber network.

Net Insight received its first commercial order on JPEG2000 on the Nimbra 600 series. JPEG2000 is a high quality compression technique perfectly suited for contribution networks, where network operators prefer it as a compression option to optimize the bandwidth utilization.

PARTNERSHIP

Net Insight continues to develop the partner network to support the geographical expansion and provide local presence and support to customers. Net Insight strengthened its partner network with five new partners in Europe, the Middle East, North and South America. Two partners were phased out. Net Insight's partner network has a total of 40 business partners at the end of the quarter.

MARKETING ACTIVITIES

Net Insight is working actively to increase visibility of the brand and the company.

Our key marketing focus during the quarter has been our participation at the IBC Show 2010 in Amsterdam, Netherlands. IBC is a leading exhibition for professionals engaged in the creation, management and delivery of entertainment and media content worldwide. In conjunction to the IBC 2010 Show Net Insight received the CSI Award for our IP Trunk. The eighth annual CSI Awards is rewarding excellence in the cable, satellite, terrestrial broadcasting and IPTV sectors.

Net Insight also participated in SET Broadcast and Cable in Sao Paulo, Brazil. The exhibition is the major event for Television, Radio and Telecommunications Engineering in Latin America.

Together with our sales partners we have also participated in industry shows in China and Australia.

NEW PRODUCT INTRODUCTION

During the quarter, Net Insight launched JPEG2000 on the Nimbra 600 series as well as the capability to integrate Net Insight's Nimbra Vision and ScheduALL's ScheduLINK to provide streamlined resource booking for on-demand services in Nimbra networks. This will give network operators fully automated management capabilities that allow them to ensure smooth workflow and reduce operational costs.

SIGNIFICANT EVENTS AFTER THE END OF THE PERIOD

During Octobe Net Insight receives a significant order for a nationwide contribution and distribution network for the Swiss Public Broadcaster SRG SSR. Net Insight won this order together with Cablecom who will deliver project management, installation and support services. Net Insight's order value exceeds 20 MSEK and the network will be operational in Q2 2011.

SALES AND EARNINGS

Third Quarter

Net Sales for the third quarter amounted to SEK 67.6 million (57.5), which represents a growth of 17.6%. The Swedish Krona appreciated substantially against both the Euro and the USD. For that reason the revaluation of accounts receivables stock in foreign currencies had a negative effect on Net Sales of SEK 5.9 million compared to a negative effect of SEK 3.3 million for the same period last year. The growth rate in comparable currencies amount to 33%.

The growth comes from EMEA mainly following roll-out of large DTT projects. EMEA grew by SEK 18.4 million to SEK 56.6 million. Americas showed a decline of SEK 2.7 million to SEK 7.0 million (9.7) and APAC accounted for sales of SEK 4 million (9.6).

Q3 Q3 Q4 Q1 Q2 Q4'09- Full Year
Net sales per region (MSEK) 2010 2009 2009 2010 2010 Q3'10 2009
EMEA 56.6 38.2 41.1 44.5 47.8 190.0 176.8
Americas 7.0 9.7 6.8 10.3 20.7 44.8 38,0
APAC 4.0 9.6 4.3 5.7 3.0 17.0 18,0
Total 67.6 57.5 52.2 60.5 71.5 251.8 232.8

Sales in the Broadcast & Media business area made up 68% (75) of total sales and DTT & Mobile TV accounted for 30% (25). IPTV/CATV accounted for 2% (0) of the turnover.

Hardware revenue increased SEK 11.4 million to SEK 56.9 million (45.5). Sales of software licenses are slightly up by SEK 2 million to 6.6 (4.6) whereas support and service revenue are in line with previous year at SEK 9.8 million (10.9). The above figures are exclusive of Other revenues of SEK -5.7 million (-3.5) which mainly consists of revaluation of the accounts receivables stock in foreign currencies.

As reported in the 2009 Q4 report, from January 1, 2010, depreciation of capitalized R&D expenditures is recorded in cost of sales. This implies a shift of depreciation expenses from the profit and loss line "Development expenses" to "Cost of goods and services sold" and as such does not affect profit. Furthermore, this does not impact Net Insight's earnings potential on incremental sales but will impact the reported Gross margin.

Gross margin with consistent R&D reporting

SEK thousands Q3 Q3 Jan-Sep Jan-Sep
2010 2009 2010 2009
Net Sales 67 644 57 515 199 638 180 569
Cost of Sales -20 190 -13 410 -53 853 -41 423
Gross Earnings - 2009 accounting treatment 47 454 44 105 145 785 139 146
Gross Margin - 2009 accounting treatment 70,2% 76,7% 73,0% 77,1%
Cost of Sales - R&D depreciation -6 133 -4 096 -17 246 -11 463
Gross earnings - 2010 accounting treatment 41 321 40 009 128 539 127 683
Gross margin - 2010 accounting treatment 61,1% 69,6% 64,4% 70,7%

With a comparable treatment of depreciation of capitalized R&D expenses based on the accounting treatment applied in 2009, the gross margin declined 6.5 percentage points to 70.2% mainly as a result of a larger share of turn-key type business and currency effects.

The Gross margin, applying the 2010 accounting treatment of depreciation of capitalized R&D expenditures, declined by 8.5 percentage points of which increased levels of R&D depreciation accounted for 3 percentage points.

As shown in the condensed income statement on page 11, the Gross margin is 61.1% (76.7).

Total operating expenses for the third quarter amounted to SEK 32.1 million (33.6). Sales and marketing expenses have increased by SEK 2.6 million mainly following increased staffing levels, marketing activities and commissions to partners. Administrative expenses are lower mainly as fewer consultants have been engaged in the period. R&D expenses show a decrease of SEK 3.9 million compared to last year. The decline is related to depreciation of capitalized R&D expenditures being charged to cost of sales as of January 1, 2010. Adjusted for this, R&D expenses have increased by SEK 2.2 million.

Operating earnings for the third quarter amounted to SEK 9.2 million (10.5), which corresponds to an Operating Margin of 13.7% (18.2)

The financial net amounted to SEK 0.3 million (-2.3). The improvement is due to increased interest rates. In Q3 2009, significant revaluation losses on cash held in foreign currencies were recorded which was not the case in Q3 2010.

Earnings before tax amounted to SEK 9.6 million (8.2), which corresponds to a profit margin of 14.2% (14.2).

Net Income amounted to SEK 11.1 million (5.8) resulting in a Net Profit margin of 16.4% (10.1).

Nine Months

Net Sales for the nine months period amounted to SEK 199.6 million (180.6), which is an improvement of 10.5% over last year. Revaluation of the accounts receivables stock had a negative impact on Net Sales of SEK 7.3 million (2.2). In comparable currencies, the growth rate was 23.5%

The EMEA region accounted for SEK 148.9 million (135.8), Americas SEK 38.0 million (31.1) and APAC SEK 12.7 million (13.6).

Sales by business area are distributed between Broadcast & Media 70% (69), DTT & Mobile TV 28% (28) and IPTV/CATV 2% (3).

Hardware sales amounted to SEK 152.7 million (134.1), support and service revenue SEK 30.2 million (31.5) and software licenses SEK 21.0 million (16.2). The above figures are exclusive of Other revenues of SEK -4.2 million (-1.3) which mainly consists of revaluation of the accounts receivables stock in foreign currencies.

Applying the 2009 accounting treatment, the Gross Margin declined by 4.1 percentage points. The decrease is related to combination of change in product mix, a larger share of turn-key type business and currency effects.

The Gross margin, applying the 2010 accounting treatment of depreciation of capitalized R&D expenditures, declined by 6.3 percentage points of which increased levels of R&D depreciation accounted for 2.9 percentage points.

As shown in the condensed income statement on page 11, the Gross margin is 64.4 percent (77.1).

Operating earnings amounted to SEK 27.4 million (31.8), which correspond to an Operating Margin of 13.7% (17.6).

The Financial Net was a negative SEK 0.1 million (-2.5).

Earnings before tax amounted to SEK 27.3 million (29.3) and the corresponding profit margin amount to 13.7% (16.2)

Net Income amounted to SEK 83.8 million (20.9). The transaction, announced in Q1, whereby Net Insights intellectual property rights were moved to a new wholly owned limited liability company gave a positive tax and cash effect of approximately SEK 60 million, while utilizing around SEK 700 million of tax losses carried forward. As a result, Net profit margin was 42.0% (11.6).

CASH FLOW AND FINANCIAL POSITION

Cash flow from ongoing operations in the third quarter amounted to SEK 8.5 million (29.2). The decrease is related to build-up of working capital, mainly accounts receivables, during the quarter. The build-up is mainly contract related. Third quarter cash flow amount to negative SEK 4.2 million and liquid funds at the end of the period totaled SEK 204.3 million (155.8).

Cash flow from ongoing operations for the nine month period amounted to SEK 31.2 million (20.3). The cash flow generated through ongoing operations has been partially offset by an increase in the receivables stock following higher activity levels and a general trend towards longer payment terms. The improvement in cash flow from the investment activity is related to the first quarter IPR transaction which gave a cash surplus of around SEK 60 million. Total cash flow for the nine month period amounted to SEK 52.3 million (4.0).

Shareholders' equity amounted to SEK 420.1 million (320.2) with a resulting equity ratio of 84.2% (80.1).

INVESTMENTS

Third quarter investments in tangible assets amounted to SEK 0.0 million (0.5) and depreciation of tangible assets amounted to SEK 0.2 million (0.3). Capitalization of development expenditures totaled SEK 12.4 million (11.2). Depreciation of capitalized development expenditures totaled SEK 6.1 million (6.0).

Investments in tangible assets for the nine months period amounted to SEK 0.2 million (1.6) and depreciation of tangible assets amounted to SEK 0.8 million (0.8). Capitalization of development expenditures totaled SEK 37.8 million (37.6). Depreciation of capitalized development expenditures totaled SEK 17.2 (16.8).

At the end of the period, net book value of capitalized development expenditures amounted to SEK 115.9 million (88.8).

EMPLOYEES

At the end of the period Net Insight had 133 (121) employees. The parent company Net Insight AB had 124 (115) employees, Net Insight Intellectual Property AB 4 (0) and the US subsidiary Net Insight Inc. had 5 (6) employees.

PARENT COMPANY

The parent company's Net Sales during the third quarter were SEK 87.1 million (62.2). Net income amounted to SEK 21.4 million (4.4).

For the nine month period ending September 30th, the Net Sales amounted to SEK 243.1 (196.5) and the Net Income amounted to 213.0 (18.7). The large increase in Net income is related to capitalized tax losses carried forward. The capitalization equates to a utilization of approximately SEK 700 million of tax losses carried forward. Liquid funds amounted to SEK 135.1 million (154.6).

Remaining tax losses carried forward amount to SEK 246 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 (including predominately currency exposure).

No additional significant risks or uncertainties than those described in the annual report 2009 have developed in the third quarter.

For a complete description of the Company's risk analysis and risk management, see page 26 and 37 in the 2009 Annual report.

CONSOLIDATED INCOME STATEMENT

Q3 Q3 Jan-Sep Jan-Sep Q4'09 -Q3'10 Full Year
Amount in SEK thousands 2010 2009 2010 2009 12 months 2009
Net Sales 67 644 57 515 199 638 180 569 251 870 232 801
Cost of goods & services sold -26 323 -13 410 -71 099 -41 423 -84 641 -54 965
Gross earnings 41 321 44 105 128 539 139 146 167 229 177 836
Sales and marketing expenses -22 344 -19 743 -70 480 -58 644 -92 949 -81 113
Administration expenses -4 827 -5 050 -15 105 -17 979 -18 577 -21 451
Development expenses -4 914 -8 831 -15 594 -30 719 -26 145 -41 270
Other operating income 0 0 0 0 0 0
Operating earnings 9 236 10 481 27 360 31 804 29 558 34 002
Net financial items 344 -2 308 -95 -2 504 23 -2 386
Earnings before tax 9 580 8 173 27 265 29 300 29 581 31 616
Tax 1 490 -2 364 56 531 -8 352 67 625 2 742
Net income 11 070 5 809 83 796 20 948 97 206 34 358
Net income for the period attributable to the stockholders of 11 070 5 809 83 796 20 948 97 206 34 358
the parent company
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 0,03 0,01 0,21 0,05 0,25 0,09
Earnings per share after dilution 0,03 0,01 0,21 0,05 0,25 0,09
Average number of shares in thousands before dilution 389 933 389 933 389 933 386 920 389 933 387 616
Average number of shares in thousands after dilution 389 933 389 933 389 933 386 920 389 933 387 616
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
Net income 11 070 5 809 83 796 20 948 97 206 34 358
Other comprehensive income
Exchange rate differences -1 024 -645 -476 -716 -278 -518
Total other comprehensive income, net after tax -1 024 -645 -476 -716 -278 -518
Total comprehensive income for the period 10 046 5 164 83 320 20 232 96 928 33 840
Total comprehensive income for the period attributable to 10 046 5 164 83 320 20 232 96 928 33 840
the stockholders of the parent company

CONSOLIDATED CASH FLOW STATEMENT

Q3 Q3 Jan-Sep Jan-Sep Q4'09- Q3'10 Full year
Amount in SEK thousands 2010 2009 2010 2009 12 mths 2009
Ongoing operations
Net income before tax 9 580 8 173 27 265 29 300 29 581 31 616
Depreciation 6 555 6 325 18 688 17 590 25 953 24 855
Other items not affecting liquidity -1 124 856 797 2 363 2 769 4 335
Cash flow from ongoing operations
before change in working capital 15 011 15 354 46 750 49 253 58 303 60 806
Change in working capital
Increase-/decrease+ in inventories -25 -204 1 776 8 710 -3 468 3 466
Increase-/decrease+ in receivables -5 420 8 509 -24 130 -29 647 -17 122 -22 639
Increase+/decrease- in current liabilities -1 075 5 553 6 761 -8 057 3 726 -11 092
Cash flow from ongoing operations 8 491 29 212 31 157 20 259 41 439 30 541
Investment activity
Acquisitions of intangible fixed assets -12 671 -11 232 -38 523 -37 644 -51 818 -51 672
Acquisitions of tangible fixed assets 0 -527 -236 -1 612 -979 -1 622
Acquistion of net assets 0 0 59 990 0 59 990 0
Increase-/decrease+ in long-term receivables 28 114 -117 136 -142 111
Cash flow from investment activity -12 643 -11 645 21 114 -39 120 7 051 -53 183
Financing activity
New share issued - employee stock option program 0 0 0 22 897 0 22 897
Cash flow from financing activity 0 0 0 22 897 0 22 897
Increase/decrease in liquid funds -4 152 17 567 52 271 4 036 48 490 255
Liquid funds, opening balance 208 422 138 213 151 999 151 744 155 780 151 744
Liquid funds, closing balance 204 270 155 780 204 270 155 780 204 270 151 999

CONSOLIDATED BALANCE SHEET

Amount in SEK thousands Sep 30, 2010 Sep 30, 2009 Dec 31, 2009
ASSETS
Intangible assets
Capitalized expenditure for development 115 893 88 762 95 329
Goodw ill 4 354 4 354 4 354
Other intangible assets 2 372 - 2 257
Tangible fixed assets
Equipment 1 702 4 597 2 031
Equipment for leasing 238 - 517
Financial assets
Deferred tax asset 26 361 18 726 29 820
Deposits paid, long-term 365 223 248
Total fixed assets 151 285 116 662 134 556
Current assets
Inventory 24 894 21 426 26 670
Customer receivables 109 046 90 579 87 007
Other receivables 10 151 11 496 8 060
Cash and bank balances 204 270 155 780 151 999
Total current assets 348 361 279 281 273 736
Total assets 499 646 395 943 408 292
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 -1 724 -1 446 -1 248
Accumulated deficit -785 778 -886 631 -871 843
Total shareholders' equity 420 822 320 248 335 233
Long-term liabilities
Long-term liabilities 229 1 071 869
Provisions 6 856 6 080 7 299
Total long-term liabilities 7 085 7 151 8 168
Current liabilities
Accounts payable 26 258 21 705 24 259
Other liabilities
Total current liabilities 45 481
71 739
46 839
68 544
40 632
64 891

CHANGES IN GROUP SHAREHOLDERS' EQUITY

Other Total
Share contributed Translation Accumulated shareholders'
Amount in SEK thousands capital capital difference deficit equity
2009-01-01 15 196 1 170 232 -730 -910 224 274 474
Total comprehensive income - - -716 20 948 20 232
New shares issued - employee stock options 402 22 495 - - 22 897
Employee stock option program:
Value of employees' services - - - 2 645 2 645
2009-09-30 15 597 1 192 727 -1 446 -886 631 320 248
Total comprehensive income - - 198 13 410 13 608
New shares issued - employee stock options - - - - -
Employee stock option program:
Value of employees' services - - - 1 378 1 378
2009-12-31 15 597 1 192 727 -1 248 -871 843 335 233
2010-01-01 15 597 1 192 727 -1 248 -871 843 335 233
Total comprehensive income - - -476 83 796 83 320
New shares issued - employee stock options - - - - -
Employee stock option program:
Value of employees' services - - - 2 268 2 268
2010-09-30 15 597 1 192 727 -1 724 -785 778 420 822

SEGMENT REPORT

SEK million Q3 2010 Q3 2009 Jan-Sep 2010 Jan-Sep 2009
EMEA APAC AM Total EMEA APAC AM Total EMEA APAC AM Total EMEA APAC AM Total
Net Sales 57 4 7 68 38 10 10 58 149 13 38 200 135 14 31 181
Regional Contribution 17 0 2 19 19 2 4 24 48 -2 12 58 69 0 12 81
Regional Contribution% 31% -6% 25% 28% 50% 19% 37% 42% 32% -14% 32% 29% 51% -3% 39% 45%
Adjusted for R&D Depreciation 5 0 1 6 13 1 3 17
Adjusted Regional Contribution 23 0 2 25 61 -1 15 75
Adjusted Regional Contribution% 40% 3% 34% 37% 50% 19% 37% 42% 41% -5% 41% 38% 51% -3% 39% 45%

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

Adjusted Regional Contribution is according to 2009's accounting treatment of R&D depreciation.

Condensed consolidated income Jan-Sep Jan-Sep
statement and key figures, SEK m Q3 2010 Q3 2009 Q4 2009 Q1 2010 Q2 2010 2010 2009
Net sales 67.6 57.5 52.2 60.5 71.5 199.6 180.6
Gross earnings 41.3 44.1 38.7 39.8 47.4 128.5 139.1
Gross margin 61.1% 76.7% 74.1% 65.8% 66.4% 64.4% 77,0%
Operating earnings 9.2 10.5 2.2 6.2 11.9 27.4 31.8
Operating margin 13.6% 18.2% 4.2% 10.2% 16.6% 13.7% 17,6%
Pretax profit 9.6 8.2 2.3 6.0 11.7 27.3 29.3
Net income 11.1 5.8 13.4 64.0 8.7 83.8 20.9
Net margin 16.4% 10.1% 25.7% 105.8% 12.2% 42.0% 11,6%

Gross margin with consistent R&D reporting

SEK thousands Q3 Q3 Jan-Sep Jan-Sep Q4'09-Q3'10 Q4 Full Year
2010 2009 2010 2009 12 mths 2009 2009
Net Sales 67 644 57 515 199 638 180 569 251 870 52 232 232 801
Cost of Sales -20 190 -13 410 -53 853 -41 423 -67 395 -13 542 -54 965
Gross Earnings - 2009 accounting treatment 47 454 44 105 145 785 139 146 184 475 38 690 177 836
Gross Margin - 2009 accounting treatment 70,2% 76,7% 73,0% 77,1% 73,2% 74,1% 76,4%
Cost of Sales - R&D depreciation -6 133 -4 096 -17 246 -11 463 -22 008 -4 762 -16 225
Gross earnings - 2010 accounting treatment 41 321 40 009 128 539 127 683 162 467 33 928 161 611
Gross margin - 2010 accounting treatment 61,1% 69,6% 64,4% 70,7% 64,5% 65,0% 69,4%

PARENT COMPANY INCOME STATEMENT

Q3 Q3 Jan-Sep Jan-Sep Q4'09-Q3'10 Full Year
Amount in SEK thousands 2010 2009 2010 2009 12 months 2009
Net Sales 87 089 62 248 243 069 196 458 300 720 254 109
Cost of goods & services sold -45 495 -19 502 -118 292 -59 602 -136 786 -78 096
Gross earnings 41 594 42 746 124 777 136 856 163 934 176 013
Sales and marketing expenses -21 339 -19 821 -69 626 -58 919 -92 163 -81 456
Administration expenses -4 826 -4 986 -15 105 -17 709 -18 577 -21 181
Development expenses -4 914 -8 831 -15 594 -30 719 -26 145 -41 270
Operating earnings 10 515 9 108 24 452 29 509 27 049 32 106
Net financial items 240 -2 307 -249 -2 503 -131 -2 385
Earnings before tax 10 755 6 801 24 203 27 006 26 918 29 721
Tax 10 614 -2 365 188 753 -8 352 199 847 2 742
Net income 21 369 4 436 212 956 18 654 226 765 32 463

PARENT COMPANY BALANCE SHEET

Amount in SEK thousands Sep 30, 2010 Sep 30, 2009 Dec 31, 2009
ASSETS
Fixed assets
Intangible assets
Capitalized expenditures for development 115 893 88 762 95 329
Other intangible assets 2 372 - 2 257
Tangible fixed assets
Equipment 1 702 4 597 2 031
Equipment for leasing 238 - 517
Financial assets
Shares in group companies 18 398 18 398 18 398
Deferred tax asset 218 573 18 726 29 820
Deposits paid, long-term 365 223 248
Total fixed assets 357 541 130 706 148 600
Current assets
Inventory 24 894 21 425 26 670
Customer receivables 109 046 90 579 87 007
Receivables, subsidiaries 56 199 0 0
Other receivables 10 054 32 694 8 060
Cash and bank balances 135 141 154 596 148 540
Total current assets 335 334 299 294 270 277
TOTAL ASSETS 692 875 430 000 418 877
SHAREHOLDERS' EQUITY AND LIABILITIES
Shareholders' equity
Restricted shareholders' equity
Share capital 15 597 15 597 15 597
Other contributed capital 302 888 266 779 276 968
Non-restricted equity/Accumulated deficit 221 767 27 466 32 463
Total shareholders' equity 540 252 309 842 325 028
Long term liabilities
Long term liabilities 229 1 071 869
Other provisions 6 468 6 080 7 299
Total long-term liabilities 6 697 7 151 8 168
Current liabilities
Accounts payable 26 258 21 705 24 259
Liabilities, subsidaries 77 831 46 374 22 071
Other liabilities 41 837 44 928 39 351
Total liabilities 145 926 113 007 85 681
TOTAL LIABILITIES AND SHAREHOLDERS´ EQUITY 692 875 430 000 418 877

ADDITIONAL INFORMATION

This interim report has been prepared in accordance with IAS 34 Interim Financial Reporting and applicable rules in the Annual Accounts Act. The interim 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 2009, as described in those annual financial statements.

The standards, amendments to standards and interpretations that are mandatory for the first time for the financial year beginning 1 January 2010, are not currently relevant for the group.

Following a new analysis of the research and development expenses, the assessment for which projects the depreciation of capitalized expenditures should be reported as cost of goods sold and for which projects depreciation should be continued to be reported as research and development expenses, will lead to a change from January 1, 2010. This implies a shift of depreciation expenses from the profit and loss line "Development expenses" to "Cost of goods and services sold", which has no impact on profit. Furthermore, it does not impact the Company's earnings potential on incremental sales but will impact the gross margin.

NOMINATION COMMITTEE

In accordance with the decision on the Annual General Meeting held on April 29th, 2010 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 2011 Annual General Meeting consists of Lars Bergkvist (Lannebo Fonder), Clifford H. Friedman (Constellation Growth Capital), Åsa Nisell (Swedbank Robur fonds), 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 2012.

REPORTING DATES

Year-end report for 2010 February 18, 2011 Annual General Meeting 2011 April 28, 2011

Stockholm, October 22, 2010

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 04 00, 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

REVIEW REPORT

We have reviewed this report for the period 1 January 2010 to 30 September 2010 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.

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 Standards on Auditing in Sweden, RS, and other generally accepted auditing standards in Sweden. The procedures performed in a review do not enable us to obtain 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.

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 22, 2010

ÖhrlingsPricewaterhouseCoopers

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 Insights 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.

World class customers run mission critical video services over Net Insight products for more than 100 million people in more than 40 countries. Net Insight is quoted on the NASDAQ OMX Nordic Exchange, Stockholm.

For more information, visit www.netinsight.net

Net Insight AB • Box 42093 • SE-126 14 Stockholm • Sweden Phone: + 46 (0)8 685 04 00 • Fax: + 46 (0)8 685 04 20 • E-mail: [email protected]

Net Insight, Inc. • 433 N. Camden Drive, 6th floor • Beverly Hills, CA 90210 • USA Phone: + 1 310 887 1300 • E-mail: [email protected]

Net Insight AB (RO) • 9 Temasek Boulevard • 31/F Suntec Tower 2 • Singapore 038989 Phone: + 65 6559 5303 • Fax: + 65 6336 6610 • E-mail: [email protected]

Net Insight • Dubai Internet City • DIC Building 12, Dubai • United Arab Emirates Phone: +971 50 654 90 40 • E-mail: [email protected]

www.netinsight.net

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