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Precise Biometrics Interim / Quarterly Report 2007

Oct 24, 2007

3189_10-q_2007-10-24_80fbcf42-3c14-487f-8e35-5d6410a964cb.pdf

Interim / Quarterly Report

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Page 1 of 17 Lund, October 24 2007

Precise Biometrics AB (publ), Corporate Identity No. 556545-6596 Interim report for January – September 2007

  • The group's net sales for the interim period amounted to SEK 16.7 million (36.3), and for the third quarter to SEK 5.4 million (7.4).
  • Losses for the interim period amounted to SEK ‐25.5 million (‐30.7), and for the third quarter SEK ‐7.4 million (‐12.0).
  • Result per share for the period amounted to SEK ‐0.26 (‐0.42), and for the third quarter SEK ‐0.07 (‐0.16).
  • Liquid assets at the end of the period amounted to SEK 37.3 million (14.3).
  • Precise Biometrics has established a subsidiary in Hong Kong. The objective is to reinforce the position of the group on the Asian market and to actively increase participation in future biometric projects. It also reinforces our presence and cooperation with the partly‐owned company Smart Unicorn Solutions Ltd.
  • Within the framework for the incentive program decided at the annual general meeting, employees in Precise Biometrics have acquired a total of 2,355,000 warrants. This has raised the equivalent of SEK 306 thousand.

Significant event after the quarter

• The company has field for liquidation of their subsidiary Loqware Sweden AB. There is, at present, no activity in Loqware and the liquidation has no financial consequences for the Group.

For further information, please contact

Thomas Marschall, President and CEO, Precise Biometrics AB Telephone +46 46 31 11 10 or +46 734 35 11 10 E-mail [email protected]

Precise Biometrics AB is an innovative company offering solutions for fingerprint recognition to prove people's identities. With top-of-the-line expertise in fingerprint verification, Precise Biometrics offers fast, accurate and secure authentication of a person. Our core product Precise BioMatch™ integrates into systems for access control to buildings, computers and networks as well as ID card programs, passports and secure chips. We act on a global market and our technology is deployed in large-scale projects all over the world. The Precise Biometrics group has subsidiaries in Sweden (with group headquarters in Lund), Great Britain, Hong Kong and USA, and a joint venture agreement in China. Precise Biometrics is listed on the small cap list at the Nordic Exchange in Sweden (symbol:PREC). For more information, please visit http://www.precisebiometrics.com/

Page 2 of 17 Lund, October 24 2007

Comments on the quarterly report from the President, Thomas Marschall

During the third quarter of the year efforts to create the prerequisites for operations that can report a profit in 2009 have continued with undiminished energy and with a strong commitment from the employees in Precise Biometrics. The last year has been a tough one for many of us within the group and sales have been weak. We have continued to reduce costs and have further improved the efficiency of our organization. In parallel with this work we have intensified our efforts with sales and marketing, and in the third quarter we can see clear tendencies that this work is starting to produce results. The fact that we have a completely different cost‐control system today compared with the last few years has contributed to a manifest improvement of results. Full control over costs is also essential for a company that operates on a global biometrics market, which is characterized by great difficulty in the precise prediction and control of the development of sales. By controlling the development of costs in a positive direction we have, however, created excellent conditions for a strong development of results once sales get well under way.

We are also aware of increasingly rapid developments in many market segments when it comes to using Precise Biometrics' technology. There has also been an increase in the interest expressed for biometric solutions and for biometry as a technological sector in a wider perspective. It is especially encouraging that we see this development on several geographical markets at the same time, and within a large number of potential customer segments. Our expectations of achieving a profit in 2009 therefore stand firm. This applies, for example, to national ID cards where there are strong signals that several other countries will be taking decisions before the end of the year to introduce ID cards based on smart cards with Precise Biometrics' core technology. In the sales work now in progress in relation to these projects I can once again confirm that the references we have from the national ID card projects in Thailand and Portugal are of major importance.

One confirmation of the powerful confidence in the future that exists within the group is the broad response to the options program for employees concluded in September. The majority of employees have subscribed to options, and it is very pleasing for me that so many of us share my optimism on the further development of the group.

One geographic market where the future looks very bright indeed is Asia. The number of projects in the partly‐owned company Smart Unicorn Solutions (SUS) in China is increasing both in terms of test levels and sales promotions. Another aspect of extra importance is that Precise Biometrics' core technology is now of immediate interest in very different applications. Small orders have been initially signed for biometric solutions for enhancement of internal security in widely different fields, such as the manufacturing industry, the banking sector and the energy sector. The overall business potential in China is vast, and I am expecting SUS in the next few months to report several orders of more significance in different customer and market segments.

The fact that Asia is so expansive in biometrics has led to a decision to establish a subsidiary in Hong Kong, Precise Biometrics Asia Ltd. The new subsidiary opened an office in the third quarter. This establishment is an important step towards expanding partnership activities in the region, and to establish closer relations with existing and potential customers who have extensive potential for license sales for Precise Biometrics. By having our own office in the region Precise Biometrics has also shortened the gap to Thailand and the national ID card project, which is important considering the opportunities of additional sales that this project gives. The subsidiary also has a central role in relation to SUS, since Precise Biometrics can

Page 3 of 17 Lund, October 24 2007

participate more actively in the development work and also become more active in the promotion of sales of new solutions to new groups of customers.

Developments in Europe are not taking place with the same intensity as in Asia, but even here there are signals from the market that produce expectations of future sales revenues. The strategy that led to an increase in activities earlier on during the year, for example in relation to leading systems integrators on the European market, has among other things led to several integrators initiating biometric development projects in the IT and health sector based on Precise BioMatch™ Pro Toolkit and Precise BioMatch™ Standard. The functionality in smart card technology will be further diversified through these development projects, while there will also be an increase in the interest expressed on the market.

To reinforce Precise Biometrics' position on the European market the work of active participation in the EU project Onom@topic+ has continued during the third quarter. The fact that Precise Biometrics has been invited to this project, and has a central role, is a clear signal of a strong market position. The objective of the Onom@topic+ project is to create a uniform technical platform, including both hardware and software, to facilitate the development by EU countries for the implementation of for example national ID cards and electronic documents. Market‐leader companies in the biometric sector are cooperating in the project and the fact that the results of this work will be of great importance for the majority of the countries in Europe, including the recent EU countries, also means that Precise Biometrics' market and sales potential will be significantly enhanced.

In Scandinavia the process continues of integrating the development and consulting resources of Precise Biometrics Solutions in Karlstad (formerly Fyrplus Teknik) with operations in Lund.

Intensive work is also in progress in Karlstad to refine and improve the focus on biometrics. One tangible result of this is the development of a portfolio of solutions based on existing customer projects. The objective is to produce both products and solutions that can lead to sales to new customers, as well to additional sales to existing customers. One example of the latter is the SAS project, where very positive cooperation has been developed. The biometric solution for easier baggage handling and check‐ins that Precise Biometrics has been involved with has gradually been put into operation at an increasing number of airports, and SAS, together with consultants from Precise Biometrics Solutions, has invested in the development of extended functionality for this solution.

The fact that other airlines, as well as airport authorities and other sectors of the travel and transport industry, are paying attention to the SAS investment in biometrics is of course positive for Precise Biometrics, and I also find it very interesting to see the interest that exits to utilize smart card technology in association with different loyalty programs.

Sales and result

Interim period January – September 2007

Sales for the period amounted to SEK 16.7 million (36.3). The gross margin was 37% compared with 54% during the corresponding period in the previous year. The reason for this was mainly the considerably lower license sales in 2007 compared with 2006. The net loss for the group in the interim period amounted to SEK ‐25.5 million (‐30.7). Operating expenses for the period, excluding costs of products sold, amounted to SEK 32.7 million (50.3), including depreciation and write‐downs of SEK 3.3 million (7.1) and capitalization of development costs of SEK 0.3 million (3.3). Result per share (average number of shares) for the period amounted to SEK ‐0.26 (‐0.42).

Page 4 of 17 Lund, October 24 2007

Third quarter, July – September 2007

Sales for the third quarter amounted to SEK 5.4 million (7.4). The gross margin was 50% compared with 41% during the corresponding period in the previous year. The group's net losses for the third quarter amounted to SEK ‐7.4 million (‐12.0). Operating costs, excluding costs for products sold amounted to SEK 10.4 million (15.3), including depreciation and write‐downs of SEK 1.4 million (2.1) and capitalization of costs for development work of SEK 0.0 million (1.2). Result per share (average number of shares) for the third quarter amounted to SEK ‐0.07 (‐0.16).

Financing and liquidity

As of September 30, 2007 equity amounted to SEK 81.0 million (80.7) and equity per share to SEK 0.80 (1.11).

The cash flow from current operations amounted to SEK ‐16.5 million (‐8.2). Liquid assets at the end of the period amounted to SEK 37.3 million (14.3).

Geographic markets and future prospects

Precise Biometrics' marketing and sales policies are divided into the five geographic markets: Asia, Europe (including Scandinavia), the Middle East & Africa, North America and Latin America.

Work prioritizing the analysis and qualification of existing and potential projects, customer relations, partners and distribution channels, has continued during the third quarter. At the same time the cooperation with many partners and customers has been intensified and extended, which creates the prerequisites for increased sales in the future. Orders have been signed during the period as a direct result of the new marketing and sales strategy established in the beginning of 2007.

Europe

Marketing activities are in progress in Europe and Scandinavia that are considered to be of great importance for Precise Biometrics' future sales. One example is Onom@topic+, which is a Eureka MEDEA+ based European development project. Within the framework for this project Precise Biometrics is cooperating with several leading market players in the biometrics sector. The objective of the project is to create a uniform technical platform to enable European countries to for example implement national ID cards and electronic documents. It is of importance to Precise Biometrics that the project work will also have an impact on several new EU countries. The Onom@topic+ will be completed by the end of 2007, and it is encouraging that all the targets of the project have been reached and that it will be completed in line with the original timetable. Precise Biometrics' contribution to the project has consisted of delivering a technical concept based on the Precise Match‐On‐Card ™ technology, as well as active work with standardization issues.

To further reinforce its market position in Europe, Precise Biometrics has continued to work with the consolidation of relations with important systems integrators. One result of this work is the delivery of several development packages, primarily Precise BioMatch™ Pro, to several of these integrators during the period. Precise BioMatch™ Pro enables the development of the Match‐on‐Card functionality, and the development packages will, among other applications, be used in IT security and different health projects.

Page 5 of 17 Lund, October 24 2007

During the third quarter Precise Biometric Solutions in Karlstad (formerly Fyrplus Teknik) has intensified its efforts to develop solutions that can expand the market for Precise Biometrics. A portfolio of solutions, based on existing customer projects, is under development. Another positive result in terms of sales is that the airline SAS is extending the functionality of its biometric solutions, and consultants from Precise Biometrics Solutions have a key role in these further developments.

Increase interest in Precise BioAccess™ 200 has been noted during the quarter. For example, one of Sweden's largest gym chains, Fitness 24/7, has continued to order Precise BioAccess™ 200, which they use in combination with contactless cards. With this solution Fitness 24/7 guarantees that only authorized members access their premises when they are unmanned.

A procurement process has been initiated in the UK for a national ID card, and Precise Biometrics is working very actively to ensure that Match‐On‐Card will be the technology of choice. There seems to be a good deal of interest in Match‐On‐Card and in this procurement it is also of great value that Precise Biometrics can refer to projects such as Portugal or Thailand. The procurement process in the UK will continue during all of 2008, and in all probability in part of 2009.

The Middle East & Africa

A lot of biometric activity is taking place on the geographic market the Middle East & Africa. The market segments that are showing a special interest in biometrics are the banking, airline and travel sectors. Several airlines and airports are keen on the introduction of biometric solutions, but there are long decision processes and it is difficult to more precisely determine when market trends can result in tangible projects and procurement. Nevertheless, Precise Biometrics is engaged in a number of pilot projects and there are applications that are considered to be very interesting. One such example is the introduction of biometrics on bank cards.

Another positive factor for Precise Biometrics is that many system integrators are working very actively in the region to encourage the further development of the market. Precise Biometrics is also carefully monitoring the discussions underway in some countries regarding the introduction of national ID cards with biometrics. Even here the decision process is a long one, but there are indications that there could be a breakthrough on the market in 2008.

North America

Precise Biometrics received several small orders in the second quarter on the market in North America from the federal authorities. It was hoped that there would be follow‐up orders, and several such orders have also been signed during the third quarter. Around fifty of the combined fingerprint and smart card readers Precise 200 MC have been delivered to the Federal Agency of Administration (FAA). Just over two hundred Precise 250 MC have been delivered to nine of NASA's eleven research centers, and some 2,100 readers from Precise Biometrics' 200‐series have been delivered to the Department of State via the partner SafeNet. Follow‐up orders for fingerprint readers have also been received from Bridgestone and Lockheed Martin during the period. Even if the orders that have been signed do not represent large volumes, there is still reason to remain optimistic about the possibility of further orders and increased sales to the above mentioned categories of customers.

Precise Biometrics is also working very actively to monitor market trends and to reinforce Precise Biometrics as a trademark in other market segments characterized by growing interest

Page 6 of 17 Lund, October 24 2007

in different biometric solutions. Examples of such segments are the financial and health care sectors, where Precise Biometrics is engaged in several pilot projects.

Latin America

In Latin America there is growing interest in biometrics and extensive market potential for Precise Biometrics. Several countries are planning, for example, to introduce national ID cards with biometrics. A positive development is that leading international smart card companies, who are partners of Precise Biometrics, have intensified their market activities in Latin America during the period, both in those countries where the introduction of national ID cards is a current issue as well as in other market segments. Precise Biometrics is also working actively together with local partners to intensify marketing in several countries in the region. Several small pilot projects have also been started up during the period.

Asia

In the third quarter Precise Biometrics established a new subsidiary, Precise Biometrics Asia Ltd., and an office in Hong Kong. This establishment is seen to be of strategic importance for Precise Biometrics to more effectively develop existing and new customer relations in the region through a more immediate presence on the market. With an office in Hong Kong there is an improvement in the prerequisites for in‐depth dialog with the authorities and partners in Thailand who are responsible for the country's national ID card project, which is considered to have a favorable effect on the opportunities for additional sales.

At the same time it is easier for Precise Biometrics to act as a driving force from its own office in the large number of projects in the process of starting up via partly‐owned Smart Unicorn Solutions (SUS) in China. An important strategic target for the new subsidiary is also to increase the opportunities for sales of embedded solutions through agreements of the same type as the one previously signed with OKI Electric Industry Ltd. and which will result in a global product launch in the fourth quarter.

In that many countries in Asia are demonstrating very rapid development in the biometrics sector and sensitivity towards the use of the technology in a wide range of areas, the new office will also have an important task in terms of monitoring developments and anchoring Precise Biometrics as the trademark in prioritized market and customer segments.

Parent company

Parent company sales for the period amounted to SEK 7.7 million (19.1). Operating loss before tax for the period amounted to SEK ‐24.8 million (‐25.4).

Parent company sales for the third quarter amounted to SEK 2.8 million (5.2). Operating loss before tax for the third quarter amounted to SEK ‐9.3 million (‐7.7).

At the end of the interim period 20 persons were employed in the parent company. Liquid assets at the end of the third quarter amounted to SEK 33.1 million (10.6). The parent company had no debts to credit institutions at the end of the third quarter. Investments in tangible fixed assets amounted to SEK 0.0 million (1.0).

During the interim period development costs of SEK 0.3 million (2.8) were capitalized, SEK 0.0 million (1.1) during the third quarter.

Page 7 of 17 Lund, October 24 2007

Organization and employees

The parent company of Precise Biometrics has its headquarters in Lund, Sweden. The organization also consists of the newly formed subsidiary Precise Biometrics Asia Ltd. with its headquarters in Hong Kong, Precise Biometrics Inc. in Washington DC, USA, and Precise Biometrics Solutions AB with an office in Karlstad, Sweden. The dormant companies Precise Biometrics UK Ltd, Precise Biometrics Services AB, and Loqware Sweden AB (ongoing liquidation) are also part of the group.

As of September 30, 2007 the group had 40 (68) employees, 36 in Sweden, 3 in the US, and 1 in Hong Kong. Of these employees, 30 (49) were men and 10 (19) were women.

Investments in tangible fixed assets

During the interim period the group invested SEK 0.0 million (1.0) in tangible fixed assets.

In the third quarter the group invested SEK 0.0 million (0.6) in tangible fixed assets.

Capitalization and depreciation of development work

Development work costs of SEK 0.3 million (3.3) were capitalized during the period. Depreciation of capitalized costs for development work amounted to SEK 1.3 million (2.9) during the period.

During the third quarter development costs of SEK 0.0 million (1.2) were capitalized. Depreciation of capitalized development costs amounted to SEK 0.4 million (1.0) during the quarter.

Patents

The group's long‐term patent strategy focuses on establishing strong protection round Precise Match‐ on‐Card™ as the core technology. The patents portfolio has been gradually expanded since 2001 and at the end of the second quarter of 2007 included 51 different patents and 35 applications for patents in 23 different patent families. Precise Biometrics has twelve different patent families for the Match‐on‐Card technology alone.

The share

The Company's shares have been listed on the O‐list of the Stockholm Stock Exchange since October 3, 2000, which after October 2, 2006 was replaced by the Nordic Stock Exchange where the Company is now listed on the Small Cap list.

The total number of registered shares at the end of the quarter was 101,220,600. During the interim period the average turnover per day was SEK 1,497 thousand and the share price ranged from SEK 1.71 to 4.05.

Name Percentage of capital stock No. of shares
Odin fonder 4.8 % 4,892,480
Storebrand fonder 4.8 % 4,874,666
Fjärde AP‐fonden 4.4% 4,500,000
Smart Unicorn Group Ltd 4.2% 4,300,000

The main shareholders as of September 30, 2007

Page 8 of 17 Lund, October 24 2007

Banco fonder 3.3 % 3,344,199
Folksam fonder 1.9 % 1,900,000
Source: SIS Ägarservice

Warrants

The allocation was made in September and almost everyone in the group has subscribed to their allocated share. A total of 2,355,000 warrants have been subscribed to and the Group has raised SEK 306 thousand.

Nomination committee

Following a decision at the Annual General Meeting on April 26, 2004 a nomination committee has been organized. The committee consists of Leif Eriksröd (Storebrand fonder) and Stefan Johnson (Fjärde AP‐ fonden), who represent the two largest shareholders in the Company as of September 30. One position is vacant and will be appointed during November. The chairman Lars Grönberg also sits on the committee, and is the convener.

Risk factors

Technological development

The market on which the company operates is subject to rapid change. New technology and new players are constantly appearing. The Company's technology must therefore to a large extent be accepted by the leading players on the market, both by suppliers and customers. The market must be mature enough to understand and accept the new technology supplied by the Company. This can mean that major investments in marketing and sales may be required to achieve the expected sales volumes.

Employees

There are a number of key persons in the Company who are important for operations, and who possess unique competence. If one or more of these key persons should leave the Company it could, in the short term, have a negative impact on operations. There is also the risk that the recruitment of new employees for these positions can take time and result is additional costs for the Company.

Partners

Today the Company cooperates with several different partners. They include smart card manufacturers, chip manufacturers and suppliers of applications. The Company relies on this cooperation in order to be able to offer end‐users complete security solutions. There is a risk that one or more of these partners could end their cooperation or fail to achieve the expected results, which would result in a loss of expected future earnings.

Patents and industrial and intellectual property rights

It is important for the Company to protect its technology through patents or other industrial and intellectual property rights, and thereby retain its technological lead and create the opportunity for license earnings in the future. The company therefore pursues an active patent strategy, which involves applying for patents for strategically important inventions in the countries where this considered to be appropriate.

Competitors

The company operates on the biometry market where competition is intense. The competing companies can have substantially larger financial and industrial resources at their disposal than the Company, and

Page 9 of 17 Lund, October 24 2007

it cannot be excluded that competition from this type of player can lead to diminished market shares and/or a reduction in profitability for Precise Biometrics.

Forecasting reliability

The Company operates on a market that is in an early stage of growth and is characterized by long sales promotion periods, which leads to a certain degree of inaccurate forecasts. Earlier or later submissions of orders can have a significant effect on annual sales and earnings.

Cash flow

The Company endeavors to minimize the time capital is tied up, for example in stocks and accounts receivable. To reduce the risks of tied‐up capital the Company works actively to improve the internal process for forecasting and production planning. The Company also endeavors to ensure that the long ID card projects are not an excessive burden in terms of the cash flow.

For a full account of identified risks, please refer to the Annual Report for 2006.

Future report dates

Year‐end Report, February 7, 2008

Accounting principles

This interim report has been prepared in accordance with IAS 34, Interim reporting and the Swedish Company Accounts Act. The accounting principles are unaltered compared with last year. For information on the applied accounting policies, please refer to the Annual Report for 2006 .

Lund, October 23, 2007

Precise Biometrics AB (publ)

Thomas Marschall President and CEO

Review report

We have conducted a general review of the interim report for Precise Biometrics AB (publ) for the period January 1, 2007 to September 30, 2007. It is the responsibility of the board members and CEO to prepare and present this interim report fair in accordance with the Annual Accounts Act and IAS 34. Our responsibility is to express an opinion on this interim report based on our general review.

We have conducted our general review in accordance with the Swedish Standard for general reviews SÖG 2410 General review of financial interim information conducted by the company's auditors. A general review consists of making enquiries, in the first instance to persons who are responsible for financial issues and accounting issues, to conduct an analytic review and to take other general review measures. A general review has a different focus and is of a significantly smaller scope in comparison with the focus and scope of an audit in accordance with the Revisionsstandard i Sverige RS (a translation of International Standards on Auditing ISA) and otherwise generally accepted auditing standards. The review measures taken during a general review do not allow us to acquire a sufficient degree of certainty so as to be aware of all the important circumstances we would have identified if an audit was conducted. The opinion we have expressed on the basis of a general review therefore does not have the degree of certainty that an opinion based on an audit has.

Page 10 of 17 Lund, October 24 2007

On the basis of our general review we have not found any circumstances that have given us reason to believe that the interim report has not in all essential respects been prepared in accordance with the Annual Accounting Act and IAS 34.

Lund, October 23, 2007

Öhrlings PricewaterhouseCoopers AB

Dan Andersson Åke Christiansson Authorized public accountant Authorized public accountant

Senior auditor

Page 11 of 17 Lund, October 24 2007

Income statement, Group

(Figures in thousands SEK) Q3 Q3 Q1-Q3 Q1-Q3 Full year
2007 2006 2007 2006 2006
Net sales 5,371 7,403 16,704 36,298 47,733
Cost of goods sold -2,699 -4,391 -10,496 -16,865 -28,814
Gross profit/loss 2,672 3,012 6,208 19,433 18,919
Selling expenses -4,280 -9,212 -16,447 -30,723 -55,795
Administrative expenses -1,183 -3,570 -6,960 -10,914 -14,981
R&D costs -2,940 -3,188 -10,682 -9,974 -18,304
Other operating income and changes in value -1,806 685 1,842 -1,002 -2,045
Result from participations in associated companies -210 - -495 2,341 -18,266
-10,419 -15,285 -32,742 -50,272 -109,391
Operating profit/loss -7,747 -12,273 -26,534 -30,839 -90,472
Financial costs 372 256 1,065 105 -326
Profit/loss after financial items -7,375 -12,017 -25,469 -30,734 -90,798
Tax 1 -3 - -1 -77
Profit/loss for the period -7,374 -12,020 -25,469 -30,735 -90,875
Results per share, SEK
-0.07 -0.16 -0.26 -0.42 -1.22

Page 12 of 17 Lund, October 24 2007

Balance Sheet, Group

(Figures in thousands SEK) 9/30/2007 9/30/2006 12/31/2006
Assets
Intangible fixed assets 11,710 24,685 14,018
Tangible fixed assets 1,739 2,572 2,424
Financial fixed assets 151 151 151
Participations in associated companies 23,349 34,131 13,124
Receivables from associated companies 6,782 - -
Inventories 5,755 5,584 4,034
Accounts receivable - trade 4,155 16,343 13,537
Other current receivables 3,922 5,198 3,089
Cash and bank balances 37,339 14,340 76,302
Total assets 94,902 103,004 126,679
Equity and liabilities
Equity 81,045 80,718 95,016
Current liabilities 13,857 22,286 31,663
Total equity and liabilities 94,902 103,004 126,679
Pledged assets 9,115 9,115 9,115
Contingent liabilities - - -

Cash Flow Statement, Group

(Figures in thousands SEK) Q3 Q3 Q1-Q3 Q1-Q3 Full year
2007 2006 2007 2006 2006
Cash flow from operating activities
before changes in working capital -5,495 -12,694 -21,692 -29,324 -54,097
Cash flow from changes in working capital -11,051 4,515 -10,100 3,964 20,006
Cash flow from operating activities -16,546 -8,179 -31,792 -25,360 -34,091
Cash flow from investing activities -38 -502 -7,253 -19,530 -22,484
Cash flow from financing activities 306 - 82 - 73,647
Cash flow for the period -16,278 -8,681 -38,963 -44,890 17,072
Liquid funds at the beginning of the period 53,617 23,021 76,302 59,230 59,230
Liquid funds at the end of the period 37,339 14,340 37,339 14,340 76,302

Page 13 of 17 Lund, October 24 2007

Key Figures, Group

9/30/2007 9/30/2006 12/31/2006 12/31/2005
Working capital (thousands SEK) 37,314 19,179 65,299 76,369
Liquid ratio 328% 161% 293% 377%
Equity/assets ratio 85% 78% 75% 83%
Return on average equity - - neg neg
Capital employed (thousands SEK) 81,045 80,718 98,040 104,404
Return on capital employed - - neg neg
Profit/loss per share (SEK) -0.26 -0.42 -1.22 -0.63
EBITDA (thousands SEK) -23,232 -25,326 -71,545 -32,222
Equity per share (SEK) 0.80 1.11 0.98 1.45
Number of shares 101,220,600 72,915,450 97,220,600 71,790,450
Number of employees at the end of the period 40 68 49 69
Average number of employees during the period 47 68 66 65

Definitions - Key Figures

Working capital: Current assets less current liabilities

Liquid ratio: Current assets less inventories divided by current liabilities

Equity/assets ratio: Equity as of the balance sheet date divided by total assets as of the balance sheet date

Return on equity: Profit/loss for the period divided by average equity

Capital employed: Balance sheet total minus non-interest-bearing liabilities and provisions

The average capital employed has been calculated as initial plus outoing capital employed divided by two

Return on capital employed: Profit/loss after financial items plus financial expenses divided by the

average capital employed

Profi/loss per share: Profit/loss after tax divided by the average number of shares. The options are

not included in the calculation since the subscription price is higher than the market rate at the 30th of September 2007

EBITDA: Profit/loss before net financial items, depreciations, write-downs and tax

Equity per share: Equity at the end of the period divided by the number of shares at the end of the period

Changes in Equity, Group

(Figures in thousands SEK)

Q1-Q3 Q1-Q3 Full year
2007 2006 2006
Initial Equity 95,016 104,404 104,404
New share issue 10,496 7,819 73,647
Options1) 306 - -
Translation difference 696 -770 7,840
Profit/loss for the period -25,469 -30,735 -90,875
Equity at the end of the period 81,045 80,718 95,016

1) Relates to 2,355,000 subscription options to employees at a rate of SEK 0.30.

Page 14 of 17 Lund, October 24 2007

Turnover and profitability by Regions Q3 20071)

(Figures in thousands SEK) North America Europe Middle East & Africa
2007 2006 2007 2006 2007 2006
Net sales 789 1,294 3,004 6,702 1,388 -
Expenses 2) -1,035 -3,261 -2,614 -7,556 -1,020 -
Operating profit/loss -246 -1,967 390 -854 368 -
Asia Latin America Other
2007 2006 2007 2006 2007 2006
Net sales 166 39 23 - - -631
Expenses2) -153 -1,873 -38 - 328 1,924
Operating profit/loss 13 -1,834 -15 - 328 1,293

Turnover and profitability by Regions Q1-Q3 20071)

(Figures in thousands SEK) North America
Europe
Middle East & Africa
2007 2006 2007 2006 2007 2006
Net sales 2,947 4,630 11,262 20,677 1,812 -
Expenses 2) -4,431 -9,531 -12,145 -25,279 -2,195 -
Operating profit/loss -1,484 -4,901 -883 -4,602 -383 -
Asia Latin America Other
2007 2006 2007 2006 2007 2006
Net sales 582 14,052 102 - - -3,060
Expenses2) -2,146 -6,664 -157 - 44 3,215
Operating profit/loss -1,564 7,388 -55 - 44 155

1) Since January 2007 the Group has a regional sales organization with geographic markets. The marketing in the respective geographic markets takes place through the new business areas.

2) The above expenses in Regions include Cost of goods sold as well as operation expenses for each region.

Income statement, Parent company

Q1-Q3 Q1-Q3 Full year
2007 2006 2006
7,681 19,078 25,992
-4,444 -10,399 -18,523
3,237 8 679 7,469
-12,077 -17,177 -31,764
-6,212 -7,982 -13,054
-10,682 -9,974 -18,091
-453 7,676 4,784
- -7,145 -9,176
- - -24,037
-29,424 -34,602 -91,338
-26,187 -25,923 -83,869
1,420 569 740
-24,767 -25,354 -83,129
- - -
-24,767 -25,354 -83,129
-0.25 -0.24 -1.11

Page 16 of 17 Lund, October 24 2007

Balance Sheet, Parent company

(Figures in thousands SEK) 9/30/2007 9/30/2006 12/31/2006
Assets
Intangible fixed assets 6,779 12,623 8,408
Tangible fixed assets 1,130 1,763 1,617
Participations in group companies 6,540 9,249 7,219
Participations in associated companies 21,320 35,038 10,600
Receivables from associated companies 6,782 - -
Inventories 5,635 5,443 3,797
Accounts receivable - trade 1,473 9,547 7,380
Other current receivables 45,878 47,836 42,380
Cash and bank balances 33,054 10,602 73,236
Total assets 128,591 132,101 154,637
Equity and liabilities
Equity 120,789 119,805 135,061
Other provisions 242 491 464
Current liabilities 7,560 11,805 19,112
Total equity and liabilities 128,591 132,101 154,637
Pledged assets 1,715 1,715 1,715
Contingent liabilities - - -

Page 17 of 17 Lund, October 24 2007

On the occasion of today's interim report we have the pleasure to invite investors and journalists to the following informative meetings during the day

Telephone conference in Swedish

  • The conference starts at 11:00 (CET)
  • To participate, please call +46 (08) 672 81 50
  • Password: Precise Biometrics

An operator will note your name and connect you to the conference. She/he will also provide you with information about what to do if you have any questions.

Telephone conference in English

  • The conference starts at 12:00 (CET)
  • To participate, please call +46 (08) 672 81 51
  • Password: Precise Biometrics

An operator will note your name and connect you to the conference. She/he will also provide you with information about what to do if you have any questions.

Participating on behalf of Precise Biometrics

  • Thomas Marschall, President and CEO
  • Niklas Andersson, CFO
  • Ann‐Sofi Höijenstam, Director IR & Communications

Please visit www.precisebiometrics.com/presentationer where a presentation can be downloaded.

For further information

Thomas Marschall, President and CEO, Precise Biometrics Tel. +46 (0)46 31 11 10 or +46 (0)730 35 11 10 E-mail [email protected]

Niklas Andersson, CFO, Precise Biometrics AB Tel. +46 (0)46 31 11 02 or +46 (0)730 35 67 02 E-mail [email protected]

Ann-Sofi Höijenstam, Director IR & Communications, Precise Biometrics AB Tel. +46 (0)46 31 11 47 or +46 (0)730 35 11 47 E-mail [email protected]

Precise Biometrics AB (headquarters) Box 798 SE-220 07 Lund Tel. 046 31 11 00 Fax: +46 (0)46 31 11 01 E-mail: [email protected]

Precise Biometrics AB is an innovative company offering solutions for fingerprint recognition to prove people's identities. With top-of-the-line expertise in fingerprint verification, Precise Biometrics offers fast, accurate and secure authentication of a person. Our core product Precise BioMatch™ integrates into systems for access control to buildings, computers and networks as well as ID card programs, passports and secure chips. We act on a global market and our technology is deployed in large-scale projects all over the world. The Precise Biometrics group has subsidiaries in Sweden (with group headquarters in Lund), Great Britain, Hong Kong and USA, and a joint venture agreement in China. Precise Biometrics is listed on the small cap list at the Nordic Exchange in Sweden (symbol:PREC). For more information, please visit http://www.precisebiometrics.com/