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Nexus AG

Earnings Release May 17, 2010

305_10-q_2010-05-17_c9ab90f2-8aa7-44e6-941b-72e6c2ccd547.pdf

Earnings Release

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Quarterly Report March 31, 2010

Letter to our Stockholders

Dear Stockholders,

NEXUS is growing and becoming increasingly profitable. We also started in the 1st quarter 2010 with this good news: We are thus continuing our trend of many years of increasing sales with simultaneously increasing profits. Analog to our market, which demands reliability and a long-term strategy, we are betting on healthy, profitable growth and a convincing product strategy as our business policy.

Our market and our customers are rewarding this strategy and making it possible for us to win further market shares nationally and internationally. We were also able to improve our position on the market in the first quarter with new orders and successful operation startups in hospitals.

For example, the Vizenz von Paul Hospital in Rottweil decided to introduce NEXUS / HIS and consequently to bet on our new product as another customer to do so. Operation startup of two hospitals on Turs and Caicos Islands is also a very positive event. NEXUS obtained the order for equipping the complete computer system in the two newly built hospitals of the Caribbean island territory. It has been possible in a short introductory phase for both hospitals to work paperless in all clinical areas. The hospitals have become a health policy showpiece project in the region in the meantime. In the large St. Gallen project, additional hospitals have also started live operation with our software, and consequently decisive steps have been taken to achieve cantonal-overlapping patient documentation. In Germany, we were able to start productive operation of the projects in the city hospitals Kiel, Mosbach and Stade and begin further enhancement phases of the project. We were able to expand our installed basis considerably with all of these projects in the first quarter.

On the side of development projects, we were very involved in the software solutions of "Emergency Care Module", "New Financial Accounting and "Intensive Care Module" and "NEXUS / HIS", which resulted and is resulting in forcing us to use our development resources to the limit. We are maintaining the fast pace of our innovations, because we are convinced that we are only at the start of this development, in which hospitals nationally and internationally will invest strongly in software increasing efficiency. We want to keep our lead.

Highlights Q1 - 2010 Company development

    • Strongly increased business figures
    • Interesting new orders
    • Larger starts of productive operation in Germany and other countries

We reorganized our company last year and separated it into the areas "Clinical Information Systems (CIS)", "Diagnostic Information Systems (DIS)" and "IT Services (IT)". We are going to continue this development consistently in this year and can react organizationally to the internationalization of business thanks to the creation of a new business division "NEXUS Clinical Solutions (CSO)". We are going to implement international and development-intensive HIS projects in the business area of CSO in the future. In this way, we will avoid mixing different project types and create room for optimizing specific project workflows. We see the parallel development of independent hospital and diagnostic information systems on the basis of a uniform technology as an essential success factor for our company. We consider the possibility of investing in the hospital and the diagnostic product lines nationally and internationally parallel without committing the error of uncompromising standardization as an essential strength.

The list of our activities demonstrates that we have concluded a substantial program of work during the first months of 2010, which is oriented completely to growth, innovation and revenue optimization. This is a strategy that has a high degree of acceptance on our market and among our customers. The matter is somewhat different on the capital market. We have not been able to convince there with our development till now, which was again reflected in the development of our stock prices in the first quarter. This is a condition, which we cannot be indifferent to and which is difficult to understand against the background of our good business figures of the first quarter.

Sales increased from EUR 9.5 million to EUR 10.3 million (+8.6%) during the first three months. The operating result improved even more.

The result before taxes improved significantly by approx. 51% to KEUR 828 following KEUR 549 in the previous year. After taxes, there was also a substantial improvement in the result. Following KEUR 460 in the previous year, a result of KEUR 668 (+45%) was achieved in the first quarter 2010. The operative cash flow is certainly also to be emphasized here.

The operative cash flow increased further from KEUR 3,047 in Q1- 2009 to KEUR 3,641. This is especially due to the improved result and higher amounts of reserves.

The balance sheet relations have in part changed considerably corresponding to 31 December 2009 in the areas of accounts receivables, liquid funds and reserves. Accounts receivable increased greatly analog to business development and amounted to approx. 14.3 million € on 31 March 2010. At the same time, liquid funds including securities increased by approx. 2.1 million € to approx. 13.7 million euros. Other reserves increased by approx. € 0.6 million to approx € 1.7 million.

The good first quarter 2010 makes us confident that we can continue to pursue the course of the past years successfully and maybe even progress faster. In spite of our good development, we still see substantial potential for further increases in all company areas. This applies both to the profitability of our activities and to our growth strength in Germany and abroad.

We have again succeeded in Q1-2010 in increasing all key figures substantially and especially to achieve a considerable increase in our operating result.

Dear Shareholders, NEXUS is in a very good position! Our market and production position is excellent and is improving very quickly along with our results.

It is becoming increasingly clearer that we cannot communicate this development sufficiently to the capital

market. The discrepancy between the development of our company and our stock price has become so great in the meantime that we have to look for solutions in the interest of our stockholders and company. The Supervisory Board and the Executive Board are going to deal with this topic intensively in the coming months and discuss various alternatives.

We are resolutely determined – and convinced of this today more than ever – to continue to orient and develop our company, so that we are also among those at the top internationally. This is a challenge and an incentive that drives us forward.

Sincerely

Dr. Ingo Behrendt CEO

Considerable Increases in the 1st Quarter

NEXUS Group sales increased from KEUR 9,512 to KEUR 10,328 (+8.6%) in the first three months of the year 2010. Both the segments "Healthcare Software" and "Healthcare Service" developed well in the past quarter. Sales in the area of "Healthcare Service" increased by 9.3% to KEUR 1,126 following KEUR 1,122 in the period of the previous year. Sales in the segment of "Healthcare Software" increased by 8.5% from KEUR 8,390 to KEUR 9,102 compared to the same period of the previous year.

Sales in other countries increased to KEUR 3,930 from KEUR 3,600 in the previous year. Sales increased especially strongly in Switzerland and Arab countries. As a result, the share of sales outside of Germany was 38.1% following 37.8% in the previous year. This value demonstrates the high regard for our systems outside of Germany too.

Highlights 1st Quarter - 2010 Group Sales and Operating Result

    • 8.6% sales increase in first quarter 2010 from KEUR 9,512 (Q1 2009) to KEUR 10,328
    • 50.7% increase in result before taxes from KEUR 549 (Q1-2009) to KEUR 828
    • Strongly positive operative cash flow (KEUR 3,641)
    • EBITDA increased to KEUR 2,062 (+22%)
    • Increase of liquid funds by € 2.1 million to € 13.7 million

2008 2009 2010

Group (1st Quarter) sales in KEUR

9,512

10,328

+8.6% as of previous year

7,412

sales by 01/01/ - 01/01/ - Δ in
regions 03/31/09 03/31/10
KEUR KEUR
Germany 5,913 6,397 8.2
Switzerland 2,215 2,769 25.0
Austria 257 445 73.2
Italy 28 0 -
Rest of world / USA 1,099 716 -34.8
total 9,512 10,328 8.6
sales by 01/01/ - 01/01/ - Δ in
sales by
divisions
01/01/ -
03/31/09
KEUR
01/01/ -
03/31/10
KEUR
Δ in
%
Healthcare Software 8,390 9,102 8.5
Healthcare Service 1,122 1,226 9.3
total 9,512 10,328 8.6

Results in the First Quarter 2010

The positive development of the operating result of last year continued during the reporting period. The Group result increased greatly by 45.1% to KEUR 668 (previous year: KEUR 460), and the result before taxes improved by 50.7% to KEUR 828 (previous year: KEUR 549).

The EBITDA increased by KEUR 367 in the first quarter 2010 to KEUR 2,062 (previous year: KEUR 1,697) (+21.5%).

The very good development of results in the first quarter are mainly due to the fact that a number of projects could be invoiced and the share of recurring revenues has increased considerably.

The operative cash flow developed correspondingly well. Compared to the previous year, it in-

creased by KEUR 594 from KEUR 3,047 to KEUR 3,641 (+19.5%). Liquid funds increased compared to the end of the year 2009 by 2.14 million euros in the first quarter and amounted to 13.7 million euros following approx. 11.5 million euros on 31 December 2009.

The "Healthcare Software" segment achieved a result of KEUR 660 in the first three months 2010 following KEUR 341 in the same period of 2009. The "Healthcare Service" segment was also able to close clearly higher than the level of the previous year at KEUR 168 (KEUR 119).

The number of employees increased by 18 compared to the previous year to the current number of 359. The increase in was mainly in the Healthcare Software area.

Innovation: NEXUS / INTENSIVE CARE embedded in NEXUS / HIS

NEXUS is closing an essential medium break within the hospital information system (HIS) with the new intensive care module. Data from the intensive care ward will also be available in the same interface at the normal ward. This will prevent information gaps between wards and having work done double. This in an innovation, which is being well received in hospitals.

To develop an intensive care module, which is a fixed component and integrated process of the hospital information system (HIS) and covers all specific features of the intensive care ward: NEXUS started the development with this vision two years ago and is putting the module into productive operation in the first hospital this summer. The special feature is the uniform system basis of the intensive care module and the HIS. All treatment information is available everywhere independent of system limits. The hospital and intensive care information systems are a unity both technologically and with respect to the applications and the view of data.

Monitoring

This unity already starts in linking equipment. Thanks to the NE-XUS data concentrator, central linking of equipment of different manufacturers is ensured. However, the application range of the data concentrator not only permits linking equipment at the intensive care ward, but also at the normal ward to the same extent – and with the same user interface. This is a very important aspect, because equipment is increasingly used at normal wards, and these data must be retrievable in the patient files.

Patient charts

Consideration of monitoring data and entry of additional parameters is in a uniform chart. It is the central module of NEXUS / INTENSIVE CARE and at the same time is the central work interface of the nursing solution in NEXUS / HIS. In addition to monitoring data, the patient chart displays all vital parameters, levels of liquids and the medication situation of the patient. As

le embedded to NEXUS /HIS.

We have succeeded with NEXUS / IN-TENSIVE CARE in creating an innovation, which we are convinced will attract a lot of attention on the market. The advantages are convincing: "An intensive care module, which uses all strengths of the HIS module without neglecting the specific requirements of the intensive care ward.". The first introductions have confirmed these product advantages.

a result, the electronic patient chart is the ideal information medium for doctors and nurses both at the intensive care ward and the normal ward.

Medication

You must ensure electronically in NEXUS / MEDICATION that this very critical and responsible process is supported free of errors. Prescriptions and on-going changes must be communicated immediately, and they must be unambiguous. Every type of medication, e.g., blood products, one-time prescriptions, continual catheter administration or special enteral tube feeding must be easy to prescribe. In interaction with the patient chart, NEXUS / MEDICATION ensures that the user sees immediately which drugs have been administered and when as well as which ones must be administered in the future. And this is both at the intensive care ward and at the normal ward in the same way. This is an advantage that is not only very significant for legibility and safety, but also with respect to training and introducing a hospital-overlapping medication process.

NEXUS in the Environment of the Financial and Health Markets

The price of NEXUS stocks started at approx. € 3.30 at the beginning of the year and remained at this level with a sideways trend until the end of March. Neither the positive reports nor the acquired new orders nor the Ad-Hoc Report about the successful business year 2009 on 22 March could stabilize or increase the price performance sustainably. The price started to drop strongly at the turn of the month March/April until it even fell below € 3.00 in the middle of May. The stock price remains currently at a level around € 3.00. Compared to the perfomance of TecDax-Index, in the same period NEXUS stocks performed slightly better.

finance- and event schedule 2010 (status quo: may `10)

FINANCE SCHEDUlE
General stockholders meeting, Stuttgart (D) 14. June
Half-year Report 16. August
Quarterly Report - third quarter 08. November
German equity forum, Frankfurt (D) 22. - 24. November
EVENT AND TRADE FAIR SCHEDUlE
Deutscher Röntgenkongress, Berlin 12.-15. May
Woche der Pathologie, Berlin 27.-30. May
eHealthcare Kongress, Nottwil (CH) 22. - 23. September
MEDICA & BeraterDialog, Düsseldorf 17. - 20. November
DGPPN, Berlin 24. - 27. November
KTQ-Forum, Berlin 26. - 27. November

Decisions for NEXUS-solutions 2010

    • Kliniken an der Paar, Aichach
    • Kreiskrankenhaus Eschwege
    • Katholische Kliniken, Essen
    • Gemeinschaftspraxis für Pathologie, Fulda
    • Gelderland-Klinik, Geldern
    • Fachkrankenhaus Christophsbad, Göppingen
    • Kreiskrankenhaus Grevenbroich
    • Gemeinschaftspraxis für Rad. und Nuklearmed., Köln
    • Krankenhaus Ludmillenstift, Meppen
    • Gemeinschaftspraxis für Pathologie, Mühlhausen
    • Ortenau Klinikum, Offenburg
    • Klinikum Obergöltzsch, Rodewisch
    • Vinzenz von Paul Hospital, Rottweil
    • Kardinal Schwarzenberg'sches Krankenhaus, Schwarzach
    • Pathologische Praxis, Spaichingen
    • Gemeinschaftspraxis für Pathologie, Stuttgart
    • Vinzenz von Paul Kliniken Marienhospital, Stuttgart
    • St. Anna Krankenhaus, Sulzbach-Rosenberg
    • Radiologische Praxis, Trier
    • Kliniken des Landkreises, Weißenburg-Gunzenhausen
    • Klinikum Wels-Grieskirchen, Wels
    • Lahn-Dill-Kliniken, Wetzlar
    • Missionsärztliche Klinik, Würzburg
    • Hôpital Cantonal, Fribourg (CH)
    • Hôpital Psychiatrique Cantonal de Marsens, Marsens (CH)
    • Dronning Ingrids Hospital, Nuuk (DK)
    • Hospital Hispania, Madrid (ES)
    • Sykehuset Innlandet, Gjøvik (NO)
    • Rikshospitalet, Oslo (NO)
    • St. Olavs Hospital, Trondheim (NO)

NEXUS Group informationen and Outlook

Directors Holdings

The director's holders of the Supervisory Board and the Executive Board are as follows on 31 March 2010 in comparison to the previous year:

Outlook

.

The first quarter was again positive. Sales increases of 8.6% and an increase of the result before taxes of 50.7% are very pleasing news. The same applies to the EBITDA, which is very noteworthy for the first quarter at € 2.1 million. In spite of good increase rates in the previous years, we have been able to maintain this trend and increase our figures continually till now.

Our confidence to continue this development is essentially based on our product program and the acceptance, which we are obtaining from our customers for our products and projects. The orders, which we are winning against the competition, the feedback, which we get from our customers, and the interest of the market in clever solutions: these are the reasons why we believe strongly in our company and our future. As every company with a growth strategy, we are faced with substantial challenges over the next months. We have to complete development projects and conclude challenging customer projects, which are critical for our future development. However, we are ready to do the work necessary and are determined to achieve our goals

Directors Holdings Number of Numbers of
stocks options
owned

SUPERVISORY BOARD

0
Previous year (0)
81,099
Prev. year (81,099)
Dr. jur. Hans-Joachim König
0
Previous year (0)
121,500
Previous year (0)
Prof. Dr. Alexander Pocsay
0
Previous year (0)
15,000
Prev.year (15,000)
Erwin Hauser
0
Previous year (0)
0
Previous year (0)
Prof. Dr. Ulrich Krystek
0
Previous year (0)
0
Previous year (0)
Dipl.-Betriebswirt (FH)
Wolfgang Dörflinger
0
Previous year (0)
0
Previous year (0)
Matthias Gaebler

EXECUTIVE BOARD

Dr. Ingo Behrendt 112,000 149,154
(MBA) Prev.year (112,000) Prev.year (325,000)
Ralf Heilig (MBA) 129,350 0
Prev.year (129,350) Prev.year (30,000)
Edgar Kuner 264,051 0
(Dipl. Ingenieur) Prev.year (264,051) Prev.year (25,000)

ACOUNTING AND VALUATION METHODS

This interim report from the NEXUS Group of 31st March 2010 has been prepared in keeping with the International Financial Reporting Standards (IFRS) as they are applied in the EU. The interpretation of the International Financial Reporting Interpretation Committee (IFRIC) has been taken into account.

The regulations of IAS 34 have been observed in the interim report of 31st March 2010. This refers to a summarized report, which does not contain all information of an IFRS Group Financial Statement, and consequently this report should be read in connection with the Appendix of the Group Financial Statement 2009. The same accounting and valuation methods were used in the Group Financial Statement for the business year 2009.

The report has not been audited.

Facts and Figures Group P+L Account as of 03/31/2010 und 03/31/2009 (IFRS)

Consolidated Profit and Loss
Account
03/31/2010 03/31/2009
KEUR KEUR
Revenue 10,328 9,512
Increase/decrease in finished goods and work in progress 0 -25
Development work capitalized 1,014 1,012
Other operating income 312 381
Cost of materials including purchased services 1,734 2,131
Personnel costs 5,609 5,221
Depreciation 1,334 1,280
Other operating expenses 2,248 1,831
OPERATING
RES
ULT
729 417
Revenue from associated companies 0 0
Interest and similar income 103 142
Interest payable and other similar charges 4 10
Result before tax on profit 828 549
Taxes on profit 160 89
Period result 668 460
Actuarial profits and losses (after taxes on profit) -9 4
Differences from the conversion of foreign currency (after taxes on profit) 6 -34
Market value changes from assets available for sale (after taxes on profit) 81 -56
Other Over all Result 78 -86
Over all Result of the Period 746 374
Of the period result, attributed to:
- Stockholders of NEXUS AG 628 434
- Minority interests 40 26
Of the overall result, attributed to:
- Stockholders of NEXUS AG
- Minority interests
706
40
348
26
Period result per share in EUR
13,797 13,797
Weighted average of issued shares in circulation (in thousands)
- simple
0.05 0.03
- diluted 0.05 0.03

Facts and Figures Balance sheet as of 03/31/2010 and 12/31/2009 (IFRS)

assets 03/31/2010 12/31/2009
KEUR KEUR
LONG
-TERM
ASSETS
Goodwill 11,739 11,642
Other intangible assets 16,577 16,629
Fixed assets 1,035 1,079
Shares in affiliated companies 98 98
Credited deferred taxes 2,404 2,486
Other financial assets 88 98
TOTAL
OF
LONG
-TERM
ASSETS
31,941 32,032
SHORT
-TERM
ASSETS
Inventories 156 169
Trade receivables and other receivables 14,258 12,588
Receivables from tax on profits 152 350
Other non-financial assets 483 552
Other financial assets 4,592 3,558
Cash and balance in bank 11,564 9,538
Total of Short-Term Assets 31,205 26,755
TOTA
L ASSETS
63,146 58,787

Facts and Figures Balance sheet as of 03/31/2010 and 12/31/2009 (IFRS)

equity anD liaBilities 03/31/2010 12/31/2009
KEUR KEUR
CAPITAL
AND
ACCR
UALS
Subscribed capital 13,805 13,805
Capital reserves 39,523 39,523
Net loss for the year -5,268 -5,895
Other cumulated Group result -530 -608
Own shares -26 -26
EQUITY
CAPITAL
ATTRIB
UTABLE
TO
STOC
KHOLDERS
OF
THE PARENT
COMPANY
47,504 46,799
Minority interests 284 243
Total EQUITY 47,788 47,042
Long-term debts
Pension obligations 642 610
Debited deferred taxes 1,204 1,018
Total of long-term debts 1,846 1,628
SHORT
-TERM
DEBTS
Accruals 1,696 776
Financial liabilities 0 290
Trade accounts payable 2,497 3,515
Liabilities from tax on profit 112 80
Deferred revenue liability 4,284 345
Other non-financial debts 2,509 2,257
Other financial debts 2,414 2,854
Total of Short-Term Debts 13,512 10,117
Total assets 63,146 58,787
CONSOLIDATED
CAS
H FLOW
STATEMENT
2010 2009
1. Cash
Flow from Current Business Transactions
KEUR KEUR
Results of the year before deduction of profit payable to other companies and taxes on profit 828 549
Depreciation and amortization of intangible assets and plant, equipment and other fixed assets 1,334 1,280
Other expenses/income with no impact on cash 1 -113
Increase/decrease in inventories 13 -143
Profit/loss from loss of assets 0 0
Profit/loss from disposal of securities 0 18
Increase/decrease in trade receivables and other assets that cannot be allocated to
investing or financing activities
-2,631 -2,744
Increases and decreases of accruals insofar as not entered in equity capital 603 497
Increase/decrease in trade receivables and other liabilities that cannot be allocated to
investing or financing activities
3,185 3,429
Paid interest -10 -4
Received interest 119 113
Income taxes paid -1 -61
Income taxes received 194 232
3,641 3,047
2. Cash
Flow from Investment Activities
Cash paid for investments in intangible and fixed assets -1,324 -1,309
Cash paid for investments in financial assets 0 0
Cash received from disposal of fixed assets 0 0
Cash received from purchase price adjustments at subsidiaries 0 0
Purchase of companies after deduction of acquired payment means 0 0
Cash received disposal of securities 0 1,281
Cash paid for investments in securities 0 0
-1,324 -28
3. Cash
Flow from Financing Activities
Dividends paid to minority shareholders 0 0
Payments into equity capital via exercise of stock options 0 0
Purchase of own shares 0 0
Payments for taking loans within the context of short-term payment disposal 0 0
Amount paid out for redeeming loans -290 -83
-290 -83
4. Amount of cash and cash equivalents at end of period
Cash relevant changes in cash and cash equivalents (sum of 1 + 2 + 3) 2,027 2,936
Change in currency conversion adjustment -1 33
Consolidation circle-conditional change of financial funds 0 0
Cash and cash equivalents at beginning of fiscal year 9,538 4,141
11,564 7,110
5. Composition of cash and cash equivalents
Cash on hand 11,564 7,138
Bank liabilities due on demand 0 -28
11,564 7,110

Facts and Figures Change in equity calculation as of 03/31/2010 and 03/31/2009 (IFRS)

Group Equity Ch
ange
Statement
capital
ubscribed
S
KEUR
reserves
apital
C
KEUR
provisions
ther
O
KEUR
from
conversion
diference
curency
quity
E
KEUR
financial
nstruments
for
eserve
R
I
KEUR
pensions
for
eserve
R
KEUR
loss
forward
onsolidated
carry
C
KEUR
profit
onsolidated
deficit /
C
KEUR
hares
wn S
O
KEUR
to
company
attributable
parent
cap ,
of
stockh,
quity
E
KEUR
interest
inority
M
KEUR
equity
otal
T
KEUR
capital
ed
uthoriz
A
KEUR
Consolidated equity
as of 12/31/2008
13,805 39,483 0 59 -999 -72 -9,503 1,488 -26 44,235 259 44,494 6,860
Transfer of 2008 consolidated
loss to consolidated
loss carry-forward
1,488 -1,488 0 0
Total of the result entered
directly into equity capital
-34 -56 4 -86 -86
Profit before tax 03/31/2009 434 434 26 460
Overall Result of the
Period
0 0 0 -34 -56 4 0 434 348 26 374
Stock-based payment 14 14 14
Consolidated equity
as of 03/31/2009
13,805 39,497 0 25 1,055 -68 -8,015 434 -26 44,597 285 44,882 6,860
Consolidated equity
as of 12/31/2009
13,805 39,523 0 59 -558 -109 -8,016 2,119 -26 46,799 243 47,042 6,860
Profit before tax 2009 entered
directly in accumulated deficit
2,119 -2,119 0 0
Total of the result entered
directly into equity capital
6 81 -9 78 78
Profit before tax 03/31/2010 628 628 40 668
Overall Result of the
Period
0 0 0 6 81 -9 0 628 706 40 746
Stock-based payment 0 0
Consolidated equity
as of 03/31/2010
13,805 39,523 0 65 -477 -118 -5,897 628 -26 47,505 283 47,788 6,860

13

Declaration according to § 37y No. 1 WpHG

To the best of our knowledge, and in accordance with the applicable reporting principles for interim financial reporting, the interim consolidated financial statements give a true and fair view ot the assets, liabilities, financial position and profit or loss of the group, and the interim management report of the group includes a fair review of the development and performance of the business and the position of the group, together with a description ot the principal opportunities and risks associated with the expected development of the group for the remaining months of the financial year.

Villingen-Schwenningen, May 17th, 2010

NEXUS AG Executive Board

NEXUS AG, Auf der Steig 6, D-78052 Villingen-Schwenningen Telefon +49 (0)7721 8482 -0, Fax +49 (0)7721 8482-888 www.nexus-ag.de, [email protected]

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