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Nexus AG

Quarterly Report Nov 8, 2010

305_10-q_2010-11-08_a78ca50b-b2d6-4337-bba5-20469fae1241.pdf

Quarterly Report

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Quarterly Report 30 September 2010

Letter to Our Stockholders

Dear Stockholders,

In the third quarter 2010, we were able to improve the good results of the previous quarter and consequently achieve a strong overall result in the first nine months. Not only the greatly increased business figures are currently convincing, but also and especially the good reception of our products on the market.

We are seeing that the market is honoring our product innovations and that there is strong demand for our complete range of products. This applies especially to our NEXUS / HIS on the German market. Following the order successes of the past months, the decision of the German military to award NEXUS the contract to equip the four military hospitals with NEXUS / HIS is another sign of the outstanding product position of NEXUS / HIS. This decision, which aroused a lot of attention, confirms to us that we have the right product strategy. We are convinced that we have achieved a very essential innovation in our sector with the conceptional approach and contents of NEXUS / HIS. The solution not only sets standards with respect to being state-of-the-art, but is also the most comprehensive product with respect to scope available on the German market in the meantime. NEXUS / HIS covers almost all hospital and administrative processes today, which can be supported digitally in hospitals. In this, we do not limit ourselves to the main processes such as surgical documentation and logistics, but also provide our customers with standardized depiction of special diagnostic processes on the basis of a uniform technology platform. In addition, we have been able to set a clear focal point with the requirement of "simplicity" in designing the system, which is being well received on the market.

More very good news is that we are also successful in our other product areas and markets. This applies especially to the area of quality management in hospitals, a software product, which supports hospital knowledge management and which again more than 40 new customers decided to purchase in this year. We have also been able to record a considerable number of orders received in the pathology area. It is shown here that our new product generation NEXUS / PAS.Net can win substantial market shares thanks to intuitive user prompting. We have achieved good results on the Swiss market with our NEXUS / HIS solution in connection with NEXUS/HOSPIS software. We are especially expanding the cantonal-overlapping projects in St. Gallen, Fribourg, Lucerne and Aarau, which demonstrate the complete range of NEXUS / HIS solutions. We have also been able to win new projects in other foreign countries and consequently confirm our strategy of providing a high-quality international Hospital Information System. While we have been able to achieve encouraging development overall in this segment, we still have payment problems in one case, which we never experienced before in this form in Germanspeaking regions. We have taken preventive measures in this case.

The shortening of our project implementation times was another essential aspect of the third quarter. Our consistent orientation to reduced introduction times lets customers achieve the expected advantages of the software more quickly and at the same time means faster turnover for us. This applies not only to new customers, but is also very important in dealing with our regular customers. The topics of medication, emergency care as well as management and knowledge information systems are currently the focus of our regular customers and result in increased digitalization of customer hospital processes.

For this reason, the further development of our products will concentrate on optimizing the core hospital processes within NEXUS / HIS software. This includes the processes of "drug prescriptions" and "medication administration" as well as intensive care medicine and emergency care. We are especially focusing on the topic of management information systems, in which we have invested over the past months.

This overall very positive development can also been seen in the results of the first nine months 2009: We were again able to continue this positive development uninterrupted. Sales increased in the first nine months by approx. 11% from EUR 29.0 million to EUR 32.2 million, and the result before taxes improved by approx. 50% to EUR 2.48 million.

The result was approx. EUR 2.51 million following EUR 1.37 million and consequently we achieved an increase of 83 %.

The operative cash flow was again very positive. We achieved EUR 7.4 million following EUR 5.4 (Q3 2009) million previously.

There were considerable changes in balance sheet positions compared to 31 December 2009. We adapted risk precautions with increased reserves and reduced our accounts payable at the same time. Our liquid assets (EUR 14.9 million) increased again thanks to the good result. Accounts payable decreased again compared to the first half year, but are slightly higher at 12.2 million than the value at the end of 2009 (EUR 12 million).

Highlights Q3 - 2010 Development of Business

    • Substantially increased sales
    • Comprehensive order of the German military for NEXUS / HIS
    • Strong demand for NEXUS/PAS.net

In spite of these good figures, the development of stock prices is sobering. After we saw very good results in the stock prices in the half-year result and the price increased to € 4.65 thanks to our business figures, this level declined substantially with fewer sales.

Despite this disappointing development of the stock price, we are pleased to be able to confirm the course of the business year until now and at the same time the long-term trend of our company with the current strong quarter. We have to build on this basis as a company and tackle the future shaping of the company and company strategy with a lot of self-confidence. We have the possibility here at NEXUS to shape a highly attractive company further and continue to grow in a highly attractive market.

Sincerley,

Dr. Ingo Behrendt CEO - NEXUS AG

Innovations: New Solutions for Laboratories

Simplified and automated documentation obligations according to RiliBÄK are made possible with the software solution from NEXUS. The Vinzenz von Paul Hospitals in Stuttgart are reducing their workload substantially with this software.

The new guidelines of the German Medical Association concerning quality assurance of medical laboratory analyses - abbreviated as "RiliBÄK" - has resulted in an enormous increase of administrative work in Germany laboratories over the past months. Laboratories have to document all procedure instructions - also called SOPs (Standard Operating Procedures) - and have them readily at hand. The work of updating these SOPs continually is hardly possible using conventional documentation procedures. Many hundreds of different SOPs, which have to be updated continually, represent a practically unsolvable challenge for the laboratories.

NEXUS has developed a solution within the context of its software-supported quality management systems and launched it on the market successfully, which provides substantial relief for the affected laboratories. The basis for the new solution is the established QM knowledge data-

Vinzenz von Paul Kliniken, Stuttgart

base NEXUS / CURATOR, which considerably simplifies creating a QM system in clinics and hospitable and "incidentally" creates a bridgehead to the QM certification requirements. In the newly developed solution for laboratories, NEXUS / CURATOR generates all SOPs used for the analysis procedure at the push of a button without the user having to do anything else. To achieve this, data from the laboratory information system (LIS), the QM manual and the data specifications of the manufacturer are completely and automatically combined into an SOP and updated daily. If the data specifications change, a user or administrator does not need to intervene either; all new versions are created automatically and provided with corresponding version numbers. In addition, NEXUS / CURATOR ensures appropriate ISO routing of documents, an essential requirement for certification.

The automatically created SOPs can be retrieved from any workstation in a laboratory. Thanks to the possibility of decentralized updating with centralized provision of information, i.e., the decentralized updates are stored directly into a centralized knowledge database, the system fulfills all requirements of quality management and RiliBÄK.

"NEXUS / CURATOR provided us with the solution to this urgent problem within a few days. As a result, the expected total workload was reduced by 90%. We comply with RiliBÄK and the requirements for certification with that and in addition now have access to the QM documents at all times and a good overview of revised QM documents."

Dr. Matthias Orth Medical Director – Institute for Laboratory Medicine

NEXUS in the environment of Financial and Health markets

The course of the NEXUS share rose in the first 3 quarter 2010 quite continuously from 2,07 € to up-to-date approx. 3.90 €. In the meantime the course reached 4.65 € could not hold this level in the last weeks. The general upward tendency was however not broken thereby.

Finance- and Event schedule 2010/11 (status quo: November `10)

FINANCE SCHEDULE
German equity forum, Frankfurt (D 22 - 24 November
Annual Report 2010 March 29th, 2011
EVENT AND TRADE FAIR SCHEDULE
MEDICA, Düsseldorf (D) 17 - 20 November
DGPPN, Berlin (D) 24 - 27 November
KTQ-Forum, Berlin (D) 26 - 27 November

Decisions for NEXUS-solutions 2010

    • Kliniken an der Paar, Aichach
    • Klinikum Bad Salzungen
    • Bundeswehrkrankenhaus, Berlin
    • Friedrich von Bodelschwingh Klinik, Berlin
    • St. Josef-Hospital, Bochum
    • Zentrum für Radiologie und Nuklearmedizin, Dormagen
    • St.-Josefs-Hospital, Dortmund
    • Städtisches Krankenhaus, Eisenhüttenstadt
    • Kreiskrankenhaus Eschwege
    • Katholische Kliniken, Essen
    • Gemeinschaftspraxis für Pathologie, Fulda
    • Gelderland-Klinik, Geldern
    • Fachkrankenhaus Christophsbad, Göppingen
    • Kreiskrankenhaus Grevenbroich
    • Klinikum Gütersloh
    • Bundeswehrkrankenhaus, Hamburg
    • Fachklinik Dres. Denzel, Heilbronn
    • Bundeswehrzentralkrankenhaus, Koblenz
    • Gemeinschaftspraxis für Rad. und Nuklearmed., Cologne
    • Radiologie Köln-Kalk, Cologne
    • Gesellschaft für Parität. Sozialarbeit, Mainz
    • Krankenhaus Ludmillenstift, Meppen
    • Gemeinschaftspraxis für Pathologie, Mühlhausen
    • Rotkreuzklinikum, Munich
    • Ortenau Klinikum, Offenburg
    • St. Josefsklinik, Offenburg
    • Kreisklinik am Steinenberg, Reutlingen
    • Psychiatrisches Zentrum, Rickling
    • Klinikum Obergöltzsch, Rodewisch
    • Vinzenz von Paul Hospital, Rottweil
    • Pathologische Praxis, Spaichingen
    • Diakonie-Klinikum, Stuttgart
    • Gemeinschaftspraxis für Pathologie, Stuttgart
    • Sonnenberg-Klinik, Stuttgart
    • Vinzenz von Paul Kliniken Marienhospital, Stuttgart
    • St. Anna Krankenhaus, Sulzbach-Rosenberg
    • Gesundheitszentrum, Treuchtlingen
    • Radiologische Praxis, Trier
    • Bundeswehrkrankenhaus, Ulm
    • Kliniken des Landkreises Weißenburg-Gunzenhausen
    • Klinikum Wels-Grieskirchen, Wels
    • Lahn-Dill-Kliniken, Wetzlar
    • Missionsärztliche Klinik, Würzburg
    • Diakoniewerk, Zschadraß
    • Kardinal Schwarzenberg'sches Krankenhaus, Schwarzach (A)
    • AZ Ziekenhuis St.-Dimpna, Geel (BE)
    • Centre Hospitalier de Mouscron, Mouscron (BE)
    • Hôpital Cantonal, Fribourg (CH)
    • Kantonsspital Liestal (CH)
    • Hôpital Psychiatrique Cantonal de Marsens, Marsens (CH)
    • Spital STS AG, Thun (CH)
    • Dronning Ingrids Hospital, Nuuk (DK)
    • Hospital Hispania, Madrid (ES)
    • Hospital Clinico Universitario de Valladolid, Valladolid (ES)
    • Benghazi Medical Center, Benghazi (LY)
    • Sykehuset Innlandet, Gjøvik (NO)
    • Rikshospitalet, Oslo (NO)
    • St. Olavs Hospital, Trondheim (NO)

Sales Increase in the 3rd Quarter

During the first three quarters of 2010 , the group sales of the NEXUS-Group were increased by 10.8 % from KEUR 29,030 to KEUR 32,160.

Once more, the strong sales increase was down to segment "Healthcare Software". Here, sales rose year on year from KEUR 25,765 to KEUR 28,782 (+ 11.7 %). The good development was due to the introduction of numerous new software products and increased sales to existing customers.

6

At KEUR 3,378 (previous year KEUR 3,265), the sales of the "Healthcare Service" segment were higher than last year's figure (+ 3.5 %). Here, the targets were achieved.

During the third quarter, total sales of KEUR 11,429 were achieved, therefore approx. 12.0 % more than in the previous year. This means that the Healthcare Software segment achieved an increase of 12.9 % from 9,098 (Q3-2009) to KEUR 10,272 (Q3-2010), while the Healthcare Service segment achieved 4.9 % higher sales of KEUR 1,157 (Q3-2009: KERU 1.103).

The proportion of sales abroad was 37.8 % for the key date and was therefore at the level of the previous year (35.5 %). The continuing high proportion of sales in the international market is due mainly to projects in America, Northern Europe and Switzerland.

One point to be mentioned specifically with respect to the first 9 months is the increase in sales in the area of Hospital Information Systems (HIS) in Germany

Sales by
regions
01/01/ - 01/01/ - ∆ in 01/07/ - 01/07/ - ∆ in
30/09/09 30/09/10 % 30/09/09 30/09/10 %
KEUR KEUR KEUR KEUR
Germany 18,724 19,978 6.7 6,625 7,241 9.3
Switzerland 6,946 9,629 38.6 2,716 3,975 46.4
Austria 651 894 37.3 222 303 36.5
Italy 141 17 -87.9 66 5 -92.4
Rest on Europe / USA 1,160 1,642 41.6 24 -95 -495.8
Arabian region 1,408 548
Total 29,030 32,160 10.8 10,201 11,429 12.0
Sales by 01/01/ - 01/01/ - ∆ in 01/07/ - 01/07/ - ∆ in
divisions 30/09/09 30/09/10 %
30/09/09
30/09/10 %
KEUR KEUR KEUR KEUR
Healthcare Software 25,765 28,782 11.7 9,098 10,272 12.9
Healthcare Service 3,265 3,378 3.5 1,103 1,157 4.9
Total 29,030 32,160 10.8 10,201 11,429 12.0

Highlights Q3 - 2010 Group sales and Result

  • 10.8 % increase in sales to EUR 32.2 million

    • 11.7 % increase in sales in segment Healthcare Software to EUR 28.8 million
    • Increase in EBITDA by 20.1 % to EUR 6.5 million
    • Operative Cash Flow increased by 62.2 % to KEUR 7,363

Results in the First three Quarters 2010

The profit key figures developed positively throughout the first three quarters. The group results before tax increased by around 49.7 % to KEUR 2,476 during this period (Q3 2009 KEUR 1,655).

The EBITDA reached KEUR 6,468 (+ 20.1 %) compared to 5,381 (Q3 2009). By tax receipts within the latent taxes of KEUR 86 the tax result with KEUR 34 became positive. The result after taxes still rise from there around 83,2% to KEUR 2,510 (Q3-2009: KEUR 1,370).

The segment "Healthcare service "lay with one total result after taxes of KEUR 358 (Q3 2009: KEUR 552) clearly under the previous year's value, while the segment "Healthcare software" with KEUR 2,152 (Q3 2009: KEUR 1,103) very clearly over that Prior year level lies. The result before taxes in third quarter amounted to KEUR 899 and lay thereby approximately 33 % over the previous year's value (Q3 2009: KEUR 673). In relation to the previous year the operational cash flow increased by KEUR by 2.823 from KEUR 4,540 to KEUR 7,363 (+ 62.2 %).

The cash flow from investment activity amounts to of KEUR -5,052 after KEUR -1,961 (Q3-2009). The acquisition of a technology section by capital increase represents here apart from the disbursements for developments the substantial investment. The cash flow from financing activity amounted to KEUR 805 contained in it is the capital increase of 280.000 pieces, those to the acquisition that as well as technology section was used a repayment of commitments at values of KEUR 259.

The liquid funds of the NEXUS-group rose because of the good result situation of EUR 11.5 million EUR to 14.9 million.

The number of employees increased by 9 compared to the first half year 2010 to the current numer of 373 (Q3 2009: 359). The increase in was mainly in the Healtcare Software area.

NEXUS Group informationen and Outlook

Directors Holdings

The Director's Holdings of the supervisory board and the executive board were as follows on September 30, 2010 in comparison to the previous year:

Opportunities and Risks

The positive development during the current year is underpinned by a stable inflow of orders and an improved market position. Due to increasing demand and good acceptance of our system, we are foreseeing clear potential in the German CIS market, but also in the international markets. These potentials might materialise during the coming months. At the same time, there are considerable challenges from existing projects and development projects, which might jeopardise this trend. The same applies to new or existing competitors. We consider the integration of the acquired companies a particular continuing challenge. Here, we need to drive the technological and organisational integration forwards.

Outlook

NEXUS has an unqualified positive position with a remarkable number of new orders, a high stock of orders on hand and again an improved quarterly result. Sales increases of 11% and an increase of the result before taxes of 50% are very pleasing results. We can also see in our cash flow and our increasing cash reserves that we do not have any deficits in other operational figures either.

We are going to continue this development in the current year and possibly even improve it. Maintaining these increase rates is a challenge, which we have to face. Our goal is to grow continuously and to present substantially increasing business figures.

Dire
ctors
Holdin
gs
Number
of
nu
mber
of
stocks
owned
options

SUPERVISORY BOARD

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

EXECUTIVE BOARD

Dr. Ingo Behrendt 112,000 325,000
(MBA) Prev. year: (112,000) Prev. year: (325,000)
Ralf Heilig 129,350 60,000
(MBA) Prev. year: (129,350) Prev. year: (60,000)
Edgar Kuner 264,051 37,000
(Dipl. Ingenieur) Prev. year: (264,051) Prev. year: (37,000)

This was our goal in past periods and remains the same today. We have worked intensively over the past years to set the foundation for long-term success. Today, we are very successful in the market with a lot of orders on hand and an excellent range of products.

However, we cannot sit back and be satisfied with our accomplishments at this point. It is a question of introducing additional innovations quickly into the market and to open up new markets for our products, especially in foreign countries. We still need to work on how fast we do this. This is critical for the success of our future development, and it will be a matter of working on this with all our might. The NEXUS staff has the will to success and commitment to invest the energy required to make these goals into a reality.

ACOUNTING AND VALUATION METHODS

This interim report from the NEXUS Group of 30 September 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 30 September 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.

The Group Financial Statement 2009 and the interim report of 30 September 2009 can be seen on the homepage in the Internet at: www.nexus-ag.de.

Facts and Figures Group P+L Account as of 09/30/2010 and 09/30/2009 (IFRS)

Cons
olidated Profit and Loss
Acc
ount
07/01/ -
09/30/10
07/01/ -
09/30/09
01/01/ -
09/30/10
01/01/ -
09/30/09
KEUR KEUR KEUR KEUR
Revenue 11,429 10,202 29,030
Increase / decrease in finished goods and work in progress -2 -3 -31 -34
Other capitalized company work 466 1,109 1,953 3,062
Other operating income -703 207 1,440 1,647
Cost of materials 743 1,944 4,239 6,184
Personnel expenses 5,741 5,209 10,585 15,793
Depreciation and amortization of fixed intangible and
tangible assets
1,404 1,220 2,563 3,978
Other operating expenses 2,311 2,333 4,008 6,335
operatin
g income
991 607 2,331 1,403
Expenses from accoiated companies 0 0 0 0
Interest and similar income -106 70 158 269
Interest payable and other similar charges -14 4 13 17
Profit
before
tax
899 673 2,476 1,655
Income taxes -73 152 -34 285
annua
l net
profit
972 521 2,510 1,370
Actuarial profits and losses (after taxes on profit) -9 -4 -28 12
Differences from the conversion of foreign currency (after taxes on profit) 12 77 155 -1
Market value changes from assets available for sale
(after taxes on profit)
37 173 89 320
other
overa
ll resu
lt
40 246 216 331
Overa
ll resu
lt of the
peri
od
1.012 767 2.726 1.701
Of the period result, attributed to:
- Stockhlders of NEXUS AG
- Minority interests
961
11
487
34
2.459
51
1.290
80
Of the overall result, attributed to:
- Stockhlders of NEXUS AG
- Minority interests
1.001
11
733
34
2.675
51
1.621
80
Peri
od resu
lt per
share
in Eur
Weighted average of issued shares in circulation (in thousand)
- simple
- diluted
13.797
0,07
0,07
13.797
0,04
0,04
13.797
0,18
0,18
13.797
0,10
0,10

Facts and Figures Balance sheet as of 12/31/2009 and 09/30/2010

Balance
sheEt as of 09/30/2010
(IFRS)
09/30/2010 12/31/2009
KEUR KEUR
LONG-TERM CAPITAL
Goodwill 12,304 11,642
Other Intangible assets 16,954 16,629
Fixed Assets 1,027 1,079
Investments in associates 98 98
Deferred taxes 2,657 2,496
Other financial assets 69 98
TOTAL LONG-TERM CAPITAL 33,109 32,032
SHORT-TERM CAPITAL
Inventories 351 169
Raw materials and supplies
and other arrears
12,208 12,588
Tax refund claims 155 350
Other non-financial debts 1,143 552
Other financial debts 1,787 1,577
Securities 2,107 1,981
Cash and cash equivalents 12,650 9,538
TOTAL SHORT-TERM CAPITAL 30,401 26,755
TOTAL ASSETS 63,510 58,787

Facts and Figures Balance sheet as of 12/31/2009 and 09/30/2010 (IFRS)

Balance
shee
t as of 09/30/2010
(IFRS) Equity and liabilities
09/30/2010 12/31/2009
KEUR KEUR
CAPITAL AND RESERVE
Subscribed capital 14,085 13,805
Capital reserve 40,319 39,523
Net loss for the year -3,438 -5,895
Other cumulated Group result -391 -608
Own shares -27 -26
Equity
capita
l attributab
le to stockh
olders
of the
parent
company
50,548 46,799
Minority interest 407 243
Total Equity 50,955 47,042
Long-ter
m liabi
lities
Pension provisions 706 610
Other provisions 1,295 1,018
Total long-ter
m liabi
lities
2,001 1,628
SHORT-ter
m liabi
lities
Deferments 1,635 776
Financial liabilities 31 290
Trade accounts payable 2,120 3,515
Liabilities from tax on profit 132 80
Deferred revenue liability 2,224 345
Other non-financial debts 1,778 2,257
Other financial debts 2,634 2,854
Total Short
-ter
m liabi
lities
10,554 10,117
Total equity
and
liabi
lities
63,510 58,787
cash
flow
2010 2009
KEUR KEUR
1. Cash
Flow from operatin
g activities
Profit before tax
2,509 1,655
Depreciation and amortization of intangible assets and plant,
equipment and other fixed assets 4,137 3,978
Other expenses / income with no impact on cash -106 -276
Depreciation of financial assets -93 -107
Profit / loss from disposal of assets 0 0
Profit / loss from disposal of securities 0 136
Increase / decrease in trade receivables and other assets that cannot be -148 -2,965
allocated to investing or financing activities
Changes in provision
Increase / decrease in trade accounts payable and other liabilities that cannot be 475 569
allocated to investing or financing activities 251 1,185
Interest paid -13 -17
Interest payments received 176 265
Income taxes paid -39 -118
Income taxes received 214 235
7,363 4,540
2. Cash
Flow from INvest
ment
activities
Cash paid for investments in property, plant and equipment / intangible assets -4,005 -4,238
Cash receipt for investments in financal assets 0 0
Cash paid from disposal of fixed assets 0 0
Cash paid from purchase price adjustments at subsidiaries 0 0
Acqusition of consolidated companies, net of purchased cash -1,020 -252
Cash receipts from disposal of securities 0 2,529
Cash paid for investments in scurities 0 0
-1,961 -1,961
3. Cash
Flow from finan
cing activities
Dividends paid to minority shareholders 280 0
Payments into equity capital via exercise of stock options 784 0
Puchase of own shares 0 0
Payments for taking loans within the context of short-term payment dispoasl 0 0
Amount paid/receipt out for redeeming/clearing loans -259 -52
805 -52
4. Cash
and
cash
equiva
lents
at
end
of fiscal year
Cash-relevant changes in cash and cash equivalents (sum of 1 + 2 + 3) 3,143 2,527
Change in currency translation adjustment 0 3
Consolidation circle-conditional change of financial funds 0 0
Cash and cash equivalents at beginning of fiscal year 9,538 4,141
12,681 6,671
5. Compositi
on of cash
and
cash
equiva
lents
Cash on hand 12,650 6,730
Bank liabilities due on demand 31 -59
12,681 6,671

Facts and Figures Development of Group Equity as of 09/30/2010 and 09/30/2009 (IFRS)

develop
men
t of
group
equity
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
tock
reasury S
T
KEUR
company
to
attributable
parent
cap ,
of
stockh,
quity
E
KEUR
interest
inority
M
KEUR
equity
otal
T
KEUR
capital
uthorized
A
KEUR
Cons
olidated
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 income entered directly
in equity capital
0 -4 320 12 328 328
Profit before tax 09/30/2009 1,290 1,290 92 1,382
Overa
l resu
lt of the
peri
od
0 0 0 -4 320 12 0 1,290 1,618 92 1,710
Stock-based payment 40 40 40
Cons
olidated
equity
on 09/30/2009
13,805 39,523 0 55 -679 -60 -8,015 1,290 -26 45,893 351 46,244 6,860
Cons
olidated
equity
on 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
Allocation of authorised
capital - AS 2010
2,119 -2,119 0 0 43
Total income entered directly
in equity capital
155 90 -27 215 215
Capital increase to
fixed assets
280 784 1,064 1,064
Profit before tax 06/30/2010 2,458 2,458 164 2,622
Overa
l resu
lt of the
peri
od
0 0 0 155 90 -27 0 2,458 3,737 164 3,901
Stock-based payment 12 12 12
Cons
olidated
equity
on 09/30/2010
14,085 40,319 0 214 -468 -136 -5,897 2,458 -26 50,548 407 50,955 6,903

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, November 8th, 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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