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Nexus AG

Earnings Release Nov 11, 2013

305_10-q_2013-11-11_885a789f-0104-4dd3-96d9-17dbdb6d2674.pdf

Earnings Release

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1

QUARTERLY REPORT NOVEMBER 11, 2013

Letter to Our Stockholders

Dear Stockholders:

The NEXUS team was again able to confi rm our good development of the last months in the third quarter and produced a very pleasing result. We are continuing to grow, show substantial result improvements and have strengthened our company further thanks to a company acquisition. With these results, we are going into the last quarter 2013 with confi dence.

Sales increased by approx. 19.2% in the first nine months, and the result before taxes and interest improved by approx. 18.7% during the same period. As a result, we also continued our dynamic growth course in connection with continual improvement of earnings in the third quarter 2013.

The continuity of our development is especially notable against the background of the strong growth and result improvements of the last years. Consequently, we again focused on the topics of customer satisfaction and innovation programs in the third quarter. The goal is to secure the continuity of our development in the long term thanks to satisfied customers and very innovative products.

To this end, we have hired more staff for the NEXUS / CUSTOMER CARE CENTER. With this, we are targeting a new level of customer satisfaction thanks to better and direct contact to our customers over the coming months. The great increase in customers over the past months is providing us with an excellent opportunity to increase the quality of our service even more.

We have also hired more staff in the development area. Our investments in solutions for rehabilitation clinics, senior citizen homes, ambulatory nursing systems as well as in process consulting in the healthcare system require additional deve-

Highlights 3rd Quarter 2013 Development of Business

    • Numerous NEXUS / HIS live starts in Q3
    • Successful piloting of NEXUS / PDMS
    • NEXUS / REHA in live operation in Austria
    • 3 hospitals in France select CSSD from NEXUS

lopment staff. In addition, we have to invest in the concept and presentation of our increasingly sector-overlapping solutions (hospitals, rehabilitation institutions and institutional care facilities) and complementary solutions (hospital, diagnostic and quality management). It is a question here of highlighting the customer benefits of an overall NEXUS solution more strongly and positioning our products even more clearly.

Overall, we have planned an ambitious and cost-intensive agenda with our current development, service and product strategy. The costs from this agenda are and will be incorporated into the current results, and we can already see the success of this flexible company strategy.

This can also be seen in our new orders in this year, among other things. We have again recorded orders from a total of 52 hospitals, rehabilitation institutions and senior citizen homes over the first nine months. The overall order from Marienhospital Gelsenkirchen is significant in this respect. Almost the complete product portfolio of NEXUS is included there, including IT operation and user support. We already started implementing the project in August, which has been initially agreed upon for five years.

The number of orders received from France and Austria continues to develop very promisingly. Another three hospitals in France selected the CSSD solution from NEXUS in September. We were able to go live with our overall system in the first rehabilitation institutions in Austria after we had only received the order at the half year.

As we already reported in our semi-annual report, we have been able to complete our product portfolio with software solutions for ambulatory care thanks to the acquisition of Syseca Informatik AG, Lucerne (CH) on 25 June 2013. Syseca AG employs approx. 40 people and is considered a specialist in Switzerland. The company already develops its products today on the technology platform of the NEXUS Group and provides comprehensive solutions for ambulatory medical care (SPITEX) and social welfare institutions. Together with the NEXUS subsidiary DOMIS, this is now the leading market provider for software solutions in the senior citizen sector in Switzerland.

All in all, NEXUS is currently faced with a great variety of chances and challenges. The new business areas, in connection with acquisitions and on-going large projects, are providing us with completely new possibilities but also with increased complexity, which we have to deal with actively. Our priorities are clearly defined in this context: Requirements from our customer projects and the satisfaction of our customers are the most important factors for us. Consequently, we are extremely satisfied that we were able to carry out numerous new customer projects in the third quarter. We have a considerable amount of work to complete in the fourth quarter and have to fulfill our schedule and service promises to our customers. This is a challenge, to which we are dedicating all of our resources.

Dear stockholders, NEXUS is an active and successful company, of which we can all be proud. We also want to implement numerous measures for accelerating our development and advance our company dynamically over the coming months. The NEXUS team thanks you as stockholder for your trust!

Warm regards,

Dr. Ingo Behrendt CEO - NEXUS AG

09/30/2013 09/30/2012
KEUR % KEUR
Sales 52,237 19.2 43,813
Sales Healthcare Software 45,998 12.2 40,499
Sales Healthcare Service 6,239 121.7 2,814
Sales National 29,864 24.2 24,048
Sales International 22,373 13.2 19,765
Result of the period before tax 4,754 19.3 3,985
Result of the period 5,112 17.5 4,351
EBITDA 9,945 16.3 8,552
Result per Share 0.36 12.0 0.33
Depreciation 5,191 13.7 4,567
Net Liquidity 24,018 0.7 23,840
Cash Flow from operative activities 7,189 -6.2 7,663
Employees (as of the reporting date) 616 27.8 482

Interim Annual Report

Sales/Result: Considerable Increase in the 3rd Quarter

NEXUS Group sales increased from KEUR 43,813 to KEUR 52,237 (+19.2%) in the fi rst nine months of the year 2013.

As a result, it was possible to continue the uninterrupted positive development of sales of the NEXUS Group of many years in the fi rst nine months of 2013. In a quarterly comparison, Group sales increased from KEUR 15,041 (Q2-2012) to KEUR 17,752 in Q3 2013 (+18.0%). The sales of SYSECA AG are included for the third quarter in the amount of KEUR 973.

The international share of total business volume was 42.0% following 45.1% (Q3-2012). Sales developed very positively in France, Switzerland and for the fi rst time in Arab regions again. Sales effects from exchange rate fl uctuations were not signifi cant compared to 31 December 2012.

4

Growth was generated in both business segments of NEXUS AG in the fi rst three quarters. Sales in the area of Healthcare Service increased by approx. 11.0% from KEUR 41,002 (Q3-2012) to KEUR 45,997. KEUR 6,239 were recorded in the Healthcare Service segment in Q3 2013 following KEUR 2,814 in the previous year. This contains the sales of approx.

KEUR 3,510 of ASS.TEC GmbH.

The positive development of sales was also refl ected in the result.

The operating result before taxes (EBT) improved by approx. 19% to KEUR 4,754 (Q3-2012: KEUR 3,985).

The result before taxes and interest reached KEUR 4,873 following KEUR 4,299 in Q3-2012. The EBITDA increased to KEUR 9,945 (+16.3%) following KEUR 8,552 (Q3-2012). The operating result after taxes improved by approx. 17% to KEUR 5,112. The effective tax burdens remain slight as previously due to losses of the individual companies carried forward (KEUR 166). Write-offs increased slightly

Highlights Q3 - 2012 Sales and Result

    • 19.2% increase in sales from KEUR 43,813 to 52,237 in third quarter
    • 13.4% increase in result before taxes from KEUR 4,299 to KEUR 4,873
    • Operative cash fl ow of KEUR 7,189 achieved
    • EBITDA increases to KEUR 9,945
    • Liquid funds amount to 24,018.

compared to the previous year at € 4.6 million (Q3-2012: € 4.57 million). Capitalized goods/services on own account at € 3.15 million decreased at the same time compared to the previous year (Q3-2012: € 3.2 million). The return on sales after taxes is 10%. Earnings per share amounted to € 0.36.

Staff

NEXUS Group employed a total of 616 people (Q3-2012: 482 employees) as of 30 September 2013. The great majority of the employees (551) work in the Healthcare Software segment (Q3-2012: 453). The Health Care Service segment employed 65 people (Q3 2012: 29).

EBITDA (3rd quarter) in KEUR +16.3% as of previous year

One-time effects and expenses for setting up new business areas and the integration of acquired companies are shown in their full amount in the operating result.

With respect to the third quarter, we were also able to improve the result before taxes for this period and achieved an increase of 20% to KEUR 1,575 following KEUR 1,321 (Q3-2012). This is a good result, especially considering that the previous year's quarterly report already showed an increase of 45% and the expenditures for company acquisitions are fully consolidated in the result.

The operative cash fl ow reached KEUR 7.189 as of 30 September 2013.

An operative cash flow of KEUR 7,189 was achieved in the first nine months of 2013 following KEUR 7,663 in the third quarter of 2012. Especially in the third quarter, we were able to record a strong quar-

ter with an operative cash flow with KEUR 3,606 received. We were not able to maintain the previous year's figure due to increased claims with sales financing character. Dividends in the amount of KEUR 1,657 have been paid during the current year. Liquid assets amount to KEUR 24,018 and consequently remain at a high level as previously.

The balance sheet total decreased from KEUR 101,166 to KEUR 102,481 compared to 31 December 2012. There are no essential bank liabilities. Intangible assets, goodwill and balanced-out deferred taxes add up to a total of approx. € 49.7 million following approx. € 37.8 million in the third quarter 2012. This increase is especially due to the initial consolidation of the goodwill and technology of E&L medical systems GmbH, Erlangen.

There have been no essential changes of the net worth position of the Group compared to 31 December 2012.

Sales by divisions
01/01/ -
09/30/13
01/01/ -
09/30/12
∆ IN
%
07/01/ -
09/30/13
07/01/ -
09/30/12
∆ IN
%
KEUR KEUR KEUR KEUR
Healthcare Software 45,998 40,999 12.2 15,545 14,183 9.6
Healthcare Service 6,239 2,814 121.7 2,207 858 157.2
Total 52,237 43,813 19.2 17,752 15,041 18.0

Sales by regions

01/01/ -
09/30/13
01/01/ -
09/30/12
∆ IN
%
07/01/ -
09/30/13
07/01/ -
09/30/12
∆ IN
%
KEUR KEUR KEUR KEUR
Germany 29,864 24,048 24.2 9,136 8,926 2.4
Switzerland 17,255 16,515 4.5 6,051 5,114 18.3
Austria 1,284 862 49.0 665 269 147.2
Italy 9 7 28.6 2 0 200.0
Rest of world 3,825 2,381 60.6 1,898 732 159.3
Total 52,237 43,813 19.2 17,752 15,041 18.0

EXAMPLES FROM ACTUAL PRACTICE

Basel University Psychiatric Clinics: NEXUS / HIS supports 900 users in everyday clinic work at a university hospital.

The psychiatry information system from NEXUS solves the complex challenges of a large university psychiatric clinic. NEXUS/HIS has digitalized the work routines of all professional groups in four psychiatric clinics with 900 users.

With approx. 300 beds, the UPCs are responsible for the inpatient, day treatment and outpatient psychiatric and psychotherapeutic treatment of adults, children and young people as well as forensic patients in the complete region of Basel today. Doctors, therapists, and nurses are supported in their daily work by the psychiatric Hospital Information System (HIS) of NEXUS AG and access required information according to the «one-click to information» philosophy – a substantial saving of time compared to paper-based work. Using the modular software, hospital staff are supported during the complete course of treating their patients, work processes are simplifi ed and documented automatically from patient admission to medication. The data of the electronic patient records can be retrieved at all networked workstations. Approx. 900 users employ the advantages of an innovative IT system in the UPC Basel. In addition to treatment documentation, the software depicts the essential points of modern everyday hospital work in psychiatry via the link between management processes and medical treatment workfl ows.

Depiction of complex processes

The treatment of mentally ill patients puts special demands on a psychiatric information system: The longer or repeated stay of a patient in psychiatry compared to a somatic hospital and the recording of diffi cult-to-measure patient data such as feelings are only two examples that illustrate the increased complexity. NEXUS has met this challenge. Modules from NEXUS / HIS depict processes of psychiatric treatment such as permission to leave the clinic, isolation protocol and entry of services performed.

Another substantial task for all involved: medical service accounting of interdisciplinary work Entry of services performed in a psychiatric clinic is very complex. Group meetings with different participants have to be invoiced as well as services provided by different professional groups and working hours not spent directly with a patient. A report cannot be written on the side during a therapy session with its personal atmosphere. Doctors and therapists do that when the patient is no longer present. Workfl ows are provided within HIS for scheduling appointments with integrated entry of services performed, which fulfi ll these requirements and enable time-saving billing.

An authorization system ensures data protection.

Laboratory fi ndings, blood test results and categorical measurement parameters play a secondary role in treating people who have psychiatric problems. Building up trust during discussion sessions and absolute respect of privacy are basic pillars of treatment. In addition, numerous professional groups collaborate interdisciplinarily in Basel UPC: doctors, nurses, psychologists, physical therapists, social workers and other therapists. Consequently, very different information is entered in the patient records of NEXUS / HIS and can be read by the person providing treatment in a clearly arranged manner. The treatment documentation in the electronic patient record concerns extremely sensitive and private information, and consequently special attention must be paid to professional discretion and data protection. The sophisticated authorization system within NEXUS / HIS does justice to these demands. For example, you can set precisely which users can see which data when they retrieve an electronic patient record. All relevant information is available with one click thanks to the electronic patient record. In addition, numerous patients return repeatedly to Basel UPC, since treatment of mentally ill patients often lasts years. Consequently, Basel UPC developed its own cockpit mask with help from NEXUS for case-overlapping navigation.

Module for controlled prescription of heroin

Basel UPC is one of the 23 treatment centers in Switzerland that dispenses pharmaceutical heroin in therapy covered by a health insurance plan. A total of 150 severely addicted people receive their narcotics there under supervision and at strictly regulated times. The previous software was completely outdated and no longer fulfi lled the requirements of an integrated solution for electronic patient records. Basel UPC needed a system that supports dispensing heroin to 150 people within the shortest time possible, makes documentation easier and consequently saves times.

Chances and Risks

Please refer to the explanations in the annual report of 31 December 2012 for information about the essential chances and risks in the development of NEXUS Group. There have been no essential changes in the meantime.

Forecast: Substantial tasks and a great deal of optimism

NEXUS AG is continuing to change very quickly. We are facing substantial tasks with respect to our organic growth and must organize the setting up of new business areas and integration of acquired companies at the same time. In this context, we have to handle the new product positioning of NEXUS on the market and convert this into customer benefits.

The NEXUS team worked very successfully in this intensive phase of the first nine months 2013 and consequently was able to continue its unabated positive development of the last years. Sales increases of 19.2% and an increase of the result before taxes of 17% as well as a strong operative cash flow are pleasing results. In spite of the outstanding rates of increase of the previous years, we are succeeding in improving our figures even more with good products and strongly motivated employees. This is specifically positive, because the expenses of our expansion strategy, especially the building up of new business areas, are completely consolidated in the results.

Against this background, we are continuing into the fourth quarter with a lot of optimism. At the same time, we are aware that the challenges of the current customer projects and the setting up of new business areas require a great deal of dedication from all of us.

The NEXUS Team is eager to face these challenges. Our prerequisites for success are good: The long-term strategy of our business, our strong product portfolio and the high number of orders on hand let us look forward optimistically to the upcoming periods.

DIRECTORS`HOLDINGS Number of stock
owned
Number of
options
Supervisory Board
Dr. jur. Hans-Joachim König 101.239
Prev. year (101.239)
0
Prev. year (0)
Prof. Dr. Alexander Pocsay 121.500
Prev. year (121.500)
0
Prev. year (0)
Erwin Hauser 15.000
Prev. year (15.000)
0
Prev. year (0)
Diplom-oec. Matthias Gaebler 0
Prev. year (0)
0
Prev. year (0)
Diplom-Betriebswirt (FH)
Wolfgang Dörflinger
0
Prev. year (0)
0
Prev. year (0)
Prof. Dr. Ulrich Krystek 0
Prev. year (0)
0
Prev. year (0)
Executive Board
Dr. Ingo Behrendt,
Dipl. Inf. Wiss. (MBA)
138.000
Prev. year (169.000)
0
Prev. year (0)
Ralf Heilig
Dipl. Betriebswirt (FH), (MBA)
135.350
Prev. year (135.350)
0
Prev. year (0)
Edgar Kuner
Dipl.-Ingenieur
248.051
Prev. year (253.051)
0
Prev. year (0)

NEXUS in the Environment of the Financial and Health Markets

Finance- and Event schedule 2013/14 (status quo: November `13)

Deutsches Eigenkapitalforum, Frankfurt 11 - 13 November
Perinatalkongress, Berlin 05 - 07 December
Bamberger Morphologietage, Bamberg 24 - 26 January 2014
Altenpflege, Nürnberg 25 - 27 March 2014
Journées Nationales Sterilisation, Reims 9-10 April 2014
conhIT , Berlin 6 - 8 May 2014
HIT, Paris 22 - 24 May 2014
Deutscher Röntgenkongress, Hamburg 28 - 31 May 2014

Following a stock price leap to above € 9.60 for a time at the end of 2012, NEXUS shares started the year 2013 at an initially listed price of € 9.49. The stocks reached a year-low at € 8.68 in April. The highest price of this year was reached with a closing price in XETRA of € 10.70 on 21 October 2013. The price is currently hovering around € 10.20-10.50 at the beginning of November.

Decisions for NEXUS-solutions Q3-2013

  • + Radiologie Urban Bartels, Herford
  • + Donau Isar Klinikum, Deggendorf
  • + Centrum für Laboratoriumsmedizin, UKM Münster
  • + Landschaftsverband Rheinland, Köln
  • + Segeberger Kliniken, Bad Segeberg
  • + Klinik Walstedde, Drensteinfurt
  • + Klinikum Weiden, Weiden
  • + Park-Klinik Weißensee, Berlin
  • + Erzgebirgsklinikum Annaberg, Annaberg-Buchholz
  • + Ilmtalklinik, Pfaffenhofen
  • + Klinikum Altmühlfranken, Weißenburg
  • + Klinikum Passau, Passau
  • + Kreiskrankenhaus Greiz, Greiz
  • + Ambulante Kranken- und Senioren Versorgung, Köln
  • + Pfl ege optimal, Willich
  • + micura Pfl egedienste und Seniorendienste, Köln
  • + Haus Schönewald, Birkenfeld
  • + SENIORium Bad Kreuzen, Bad Kreuzen
  • + Zentrum für Kinder und Jugendliche, Altötting
  • + Sanatorium Kettenbrücke, Innsbruck
  • + Radiologische Praxis im Dürerhof, Bayreuth
  • + Institut für Pathologie und Zytologie am Knapp schaftskrankenhaus, Dortmund
  • + Klinikum der Stadt Ludwigshafen am Rhein, Ludwigshafen
  • + Zytologisches Labor Dr. Klimas, Pulheim
  • + Bethesda-Spital, Basel (CH)

  • + Kliniken Nordoberpfalz, Weiden

  • + Sana-Klinikum Hof, Hof
  • + Gemeinschaftspraxis für Radiologie und Nuklearmedizin, Herford
  • + Universitätsklinikum Münster, Münster
  • + NÖ Landeskliniken-Holding, St. Pölten (A)
  • + Spitex Region Bern Nord, Bremgarten (CH)
  • + Seniorenzentrum Zwyden, Hergiswil (CH)
  • + Alters- und Pfl egezentrum Pfauen, Zurzach (CH)
  • + Altersheim Aarberg, Aarberg (CH)
  • + Home La Lisière, Evilard (F)
  • + Zentrum für Pfl ege und Betreuung Weinland, Marthalen (CH)
  • + AH Chlösterli, Unterägeri (CH)
  • + Spitex Berg, Hirzel (CH)
  • + Loëgarten, Chur (CH)
  • + Bindersgarten, Tägerwilen (CH)
  • + Pfl egewohngruppe Höfl i, Altdorf (CH)
  • + Pfl egezentrum im Spitz, Kloten (CH)
  • + Hafen AG , Bassersdorf (CH)
  • + HR Consulting, Baden
  • + Alters und Pfl egeheim Im Morgen, Weinigen (CH)
  • + Alters und Pfl egeheim Maiengrün , Hägglingen (CH)
  • + Alterszentrum im Grampen, Bülach (CH)
  • + Alterswohnheim Flachtaal, Flaach (CH)
  • + Spitex Rutu, Oberhofen (CH)
  • + Verbund Kreiskrankenhaus Greiz / Schleiz

Facts and Figures Group P+L Account as of 09/30/2013 and 09/30/2012 (IFRS)

Consolidated Profit and Loss
Account
01/01/ -
09/30/13
01/01/ -
09/30/12
07/01/ -
09/30/13
07/01/ -
09/30/12
KEUR KEUR KEUR KEUR
Revenue 52,237 43,807 17,752 15,041
Other capitalized company work 3,145 3,316 1,306 1,260
Other operating income 730 1,506 174 213
Cost of materials 10,368 8,579 3,768 3,210
Personnel expenses 28,336 24,165 9,108 7,709
Depreciation and amortization of fixed intangible and tangible assets 5,191 4,567 1,961 1,542
Other operating expenses 7,464 7,339 2,892 2,817
Operating Income 4,754 3,985 1,504 1,236
Expenses from associated companies 0 0 -1 0
Interest and similar income 149 362 30 82
Interest payable and other similar charges 29 48 -43 -3
profit before tax 4,873 4,299 1,575 1,321
Income taxes -239 -52 -216 -157
Period result 5,112 4,351 1,791 1,478
The result for the period attributable to:
- Shareholders of NEXUS AG
- Non-controlling shareholders
5,493
-380
4,641
-290
1,978
-186
1,668
-190
Period Result per share in KEUR
Weighted Average of Issued Shares in Circulation (in Thousands)
- simple
- diluted
15,064
0.36
0.36
14,246
0.33
0.33
15,064
0.13
0.13
14,246
0.12
0.12

Consolidated Profi t and Loss of 09/30/2013

and 09/30/2012

Consolidated Profit and Loss
Account in KEUR
01/01/ -
09/30/13
01/01/ -
09/30/12
07/01/ -
09/30/13
07/01/ -
09/30/12
Remaining Period result 5.112 4.351 1.791 1.478
Actuarial profits and losses (after taxes on profit) -62 -28 -39 0
Differences from the conversion of foreign currency -270 -279 114 -225
Market value changes from assets available for sale
(after taxes on profit)
0 0 0 0
Other overall Result -333 -251 74 -225
Overall Result of ther Period 4,779 4,100 1,865 1,253
Of the period result, attributed to:
- Stockholders of NEXUS AG
- Minority interests
5,60 4,200 1,981 1,314
Of the overall result, attributed to:
- Stockholders of NEXUS AG
- Minority interests
-380 -100 -116 -61

Facts and Figures Balance sheet as of 09/30/2013 and 12/31/2012 (IFRS)

Assets 09/30/2013 12/31/2012
KEUR KEUR
Long-term capital
Goodwill 26,240 25,227
Other intangible assets 23,420 24,267
Fixed Assets 1,851 1,925
Shares in affiliated companies 43 43
Credited deferred taxes 4,601 4,174
Other financial assets 131 131
Total long-term capital 56,286 55,767
Short-term capital
Inventories 527 414
Trade receivables and other receivables 18,797 19,144
Receivables from tax on profits 911 509
Other non-financial assets 890 1,153
Other financial assets 1,052 1,129
Kurzfristige Finanzanlagen 8,145 10,145
Cash and balance in bank 15,873 12,906
Total Short-term capital 46,195 45,400
Total Assets 102,481 101,167

Facts and Figures Balance sheet as of 09/30/2013 and 12/31/2012 (IFRS)

Total Liabilities 09/30/2013 12/31/2012
KEUR KEUR
Equity capital attributable to stockholders
Of the parent company
Subscribed capital 15,105 15,105
Capital reserve 25,771 25,757
Gewinnrücklage 26,992 22,398
Konzernjahresüberschuss 5,112 6,128
Other cumulated Group result -1,194 -861
Own shares -292 -296
Equity capital attributable to stockholders of the
parent company
71,494 68,231
Minority interest -489 -118
Total Equity 71,494 68,113
long-term liabilities
Pension provisions 3,294 2,597
Deferred taxes 3,695 3,840
Other financial liabilities 4,758 5,030
Total long-term liabilities 11,747 11,467
Short-term liabilities
Deferments 1,340 1,315
Financial liabilities 62 385
Trade accounts payable 3,237 4,079
Liabilities from tax on profit 912 513
Deferred revenue liability 3,910 3,569
Other non-financial debts 6,866 8,132
Other financial debts 3,403 3,594
Total Short-term liabilities 19,729 21,587
Total equity and liabilities 102,481 101,167
Cash Flow
for the period from January 1 to September 30, 2013 and 2012
2013 2012
KEUR KEUR
1. Cash Flow from operating activities
Profi t before tax 4,873 4,351
Depreciation and amortization of intangible assets and plant,
equipment and other fixed assets
5,191 4,567
Other expenses / income with no impact on cash -333 -58
Depreciation of financial assets -71 -461
Profit / loss from disposal of long term capital 147 778
Profit / loss from disposal of securities -81 206
Increase / decrease in trade receivables and other assets that cannot be
allocated to investing or fi nancing activities
-2,670 -1,961
Interest paid -29 -48
Interest received 167 362
Income tax payments -32 -80
Interest payments received 27 7
7,189 7,663
2. Cash Flow from INvestment activities
Cash paid for investments in property, plant and equipment / intangible assets -3,549 -4,217
Cash paid from purchase price adjustments at subsidiaries -693 0
Aus- und Einzahlungen aufgrund von Finanzmittelnalagen im Rahmen der kurz
fristigen Finanzmitteldisposition
2,000 0
-2,242 -4,217
3. Cash Flow from financing activities
Payments for taking loans within the context of short-term payment disposal 0 -305
Auszahlung Dividende -1.657 -1.428
Aus- und Einzahlungen für die Tilgung / Aufnahme von kurzfristigen Krediten 0 -10
-1,979 -1,743
4. Cash and cash equivalents at end of fiscal year
Cash-relevant changes in cash and cash equivalents (sum of 1 + 2 + 3) 3.290 1.703
Cash and cash equivalents at beginning of fiscal year 12.521 11.945
15.811 13.648
5. Comp osition of cash and cash equiva lents
Cash on hand 15.873 13.726
Bank liabilities due on demand -62 -78
15.811 13.648

Facts and Figures Development of Group Equity as of 09/31/2013 and 09/31/2012 (IFRS)

development of
group equity
Subscribed capital Capital reserves Other provisions Equity diference from
curency conversion
Reserve for financial
Instruments
Bewertungsrücklage für Finanz
instrumente
Reserve for pensions onsolidated loss
carry forward
deficit / profit
Consolidated
Treasury Stock Equity cap , attributable to
stockh, of parent company
Minority interest Total equity Authorized capital
KEUR KEUR KEUR KEUR KEUR KEUR KEUR KEUR KEUR KEUR KEUR KEUR KEUR KEUR
13
Consolidated equity
as of 12/31/2011
14,305 19,553 0 1,192 0 0 -1,058 19,155 4,770 -46 57,871 284 58,155 6,488
Transfer of 2011 consolidated
loss to consolidated
loss carry-forward
4,770 -4,770
Recognized directly in other
comprehensive income
-223 -28 -251 -251
Konzernjahresüberschuss
30.09.2012
4,641 4,641 -290 4,405
Overal Result of
Periode
0 0 0 -223 0 0 -28 4,770 4,641 0 4,390 -290 62,254 0
Increase the authorized
capital (HV 2011)
665
Allocation to retained earnings
vs. HV
3,900 -3,900
Dividend payment -1,428 -1,428 -1,428
Purchase common shares -225 25 -34 -234 -234
Equity 09/30/2012 14,305 19,328 3,900 969 0 0 -1,086 18,622 4,641 -80 60,598 -6 60,592 7,153
Konzerneigenkapital zum
31.12.2012
15,105 25,757 0 1,076 -310 0 -1,627 22,398 6,128 -295 68,232 -118 68,114 6,353
Einstellung des Konzern
jahresüberschuss 2012 in den
Konzerngewinnvortrag
6,128 -6,128 0 0
Summe des direkt ins Eigenka
pital erfassten Ergebnisses
-270 0 0 -62 -332 -332
Overal Result of
Periode
0 0 0 -270 0 0 -62 0 0 0 -332 0 -332 0
Konzernjahresüberschuss 2013 5,112 5,112 -380 4,732
Overal Result of
Periode
0 0 0 -270 0 0 -62 0 5,112 0 4,780 -380 4,400 0
Dividendenzahlung -1,657 -1,657 -1,657
Konzerneigenkapital zum
09/30/2013
15,105 25,771 0 806 -310 0 -1,690 26,992 5,112 -292 71,494 -489 71,005 6,353

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, November 11, 2013

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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