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Senzime Interim / Quarterly Report 2022

Feb 1, 2023

3198_10-k_2023-02-01_40efadf9-33f1-4f21-8285-09a26fa6ab46.pdf

Interim / Quarterly Report

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Q4

January - December 2022 in brief

October - December 2022

  • Net sales amounted to TSEK 4,550 (3,717), a 22 percent increase. Sales of instruments were TSEK 1,603 (1,358), an 18 percent increase. Sales of disposables were TSEK 2,947 (2,358), a 25 percent increase.
  • Adjusted sales1 increased by 59 percent.
  • Adjusted for the acquisition of RMI and currency fluctuations, net sales decreased by -21 percent.
  • The gross margin excluding amortization was 65.3 percent (45.4).
  • EBITDA was TSEK -37,458 (-21,561).
  • Profit (loss) after financial items was TSEK -42,692 (-24,366).
  • Earnings per-share were SEK -0,61 (-0.38).
  • Cash and cash equivalents as of December 31, 2022, were TSEK 26,035 (74,872).

January - December 2022

  • Net sales amounted to TSEK 14,034 (10,980), a 28 percent increase. Sales of instruments were TSEK 6,686 (5,570), a 20 percent increase. Sales of disposables were TSEK 7,348 (5,410), a 36 percent increase.
  • Adjusted sales1 increased by 80 percent.
  • Adjusted for the acquisition of RMI and currency fluctuations, net sales decreased by -1 percent.
  • The gross margin excluding amortization was 62.0 percent (54.3).
  • EBITDA was TSEK -118,353 (-73,300). Adjusted for RMI related acquisition costs, EBITDA was TSEK -101,587 (-73,300).
  • Profit (loss) after financial items was TSEK -134,358 (-84,289).
  • Earnings per-share were SEK -1.99 (-1.31).
  • The acquisition of RMI was completed on July 1, 2022 (see page 17).

Events after the end of the quarter

On January 23, 2023, Senzime resolved on a rights issue of approximately SEK 100 m and published its terms & conditions. More information on page 5.

Q4 Q1-Q4
kSEK 2022 2021 2022 2021
Net sales 4,550 3,717 14,034 10,980
EBITDA -37,458 -21,561 -118,353 -73,300
Profit (loss) after financial items -42,692 -24,366 -134,357 -84,288
Earnings per share (SEK) -0.61 -0.38 -1.99 -1.31
Gross margin excl. amortization (%) 65.3 45.4 62.0 54.3
Solidity (%) 81.4 86.3 81.4 86.2

Figures in brackets above are for the corresponding period of the previous year. Unless otherwise stated, all information refers to the group.

1. Adjusted for currency, non-recurring items, and RMI, which was acquired in the third quarter. Non-recurring items refer to estimated inventory build-up by distributors in South Korea and the US.

»Clinical guidelines in the US and Europe support Senzime's patient monitoring technology, laying the foundation for longterm growth«

»Increased sales of TetraSens and customer mix strengthen gross margin to 65 percent«

A stronger platform for continued growth

5

Many key pieces fall into place in 2022: our strategic acquisition of RMI of the US, a license and collaborative agreement with Masimo, a new commercial strategy in the US, major new customers in Europe and the US, plus clinical guidelines published supporting our technology. We've worked strategically to create a commercial platform, and our investments in direct sales on our core markets, combined with distributors on other key markets, are starting to pay off.

In the fourth quarter we reported strong underlying direct sales growth, above all for sensor sales. Net sales grew by 59 percent to SEK 4.6 m, adjusted for the acquisition of Respiratory Motion Inc. (RMI), currency effects and non-recurring items. In Europe, underlying sales increased by 46 percent, and in the US by 126 percent. Our gross margin expanded from around 45 percent to 65 percent, reflecting sensors accounting for a higher sales share.

The installed base of TetraGraph® systems generated disposable sensor sales of SEK 2.9 m, an increase of 111 percent adjusted for the acquisition of RMI, currency fluctuations and non-recurring items. We also secured our first order of TetraSens® Pediatric, for monitoring children, from a leading US university hospital in the period.

In the fourth quarter, clinical guidelines were adopted by the American Society of Anesthesiologists (ASA) in the USA and the European Society of Anaesthesiology and Intensive Care (ESAIC) in Europe. Both these guidelines, now published in leading scientific journals, recommend the type of technology that Senzime's TetraGraph system is based on for monitoring patients receiving muscle relaxant drugs as part of general anesthesia. We're already seeing how these guidelines have increased market interest, and we expect demand will continue to grow in 2023, helping our continued positive sales performance.

The ExSpiron® monitoring system, included in the acquisition of RMI, is now integrated into our product portfolio, and our sales force and distributors are starting to position it commercially. ExSpiron fits our business well, offering the potential to help improve care end to end in the value chain. However, our current focus is on commercialization in those segments adjacent to the TetraGraph system, to optimize synergies.

Healthcare decision-making and budget processes in different countries can affect performance between quarters, as can large single orders. However, we're seeing a really positive underlying market trend, with interest in, and demand for, our solutions

increasing. In 2023, I expect robust and accelerated sales performance demonstrating that our mid to long-term goals are within reach.

The rights issue we've announced, with commitments from our main shareholders, gives every shareholder the opportunity to remain part of our journey. I'm really grateful that shareholders representing close to 50 percent have announced their intention to subscribe for their pro rata holdings. This issue empowers us to keep scaling up our sales channels in the US and accelerate our collaborative projects with Masimo of the US.

I'm so proud of where we are today, and the work done by all our professionals at Senzime. I'm looking forward to us continuing to work together to reduce complications and patient suffering, while contributing to improved quality of care.

Pia Renaudin, CEO

Uppsala, Sweden, February 2023

Comments on the Report

Revenue and profit in the fourth quarter 2022

The group's net sales in the fourth quarter 2022 were TSEK 4,550 (3,716), corresponding to an increase of 22% on the fourth quarter of the previous year. Adjusted for non-recurring items, sales of RMI products and currency fluctuations, sales increased by 59 percent. Non-recurring items consist of estimated inventory build-up of a non-recurring nature by distributors in South Korea and the US.

Growth was primarily driven by strong sales of monitors and disposable sensors in Europe. Sales of monitors increased by 17 percent, and disposable sensors by 93 percent, adjusted for RMI and currency fluctuations. In the US, underlying sales adjusted for currency, RMI and non-recurring items increased by 126 percent. On our main markets, the installed base of monitors was the main driver of the high sensor sales growth.

The gross margin excluding amortization in the period was 65.3 percent, compared to 45.4 percent for the corresponding quarter of the previous year. This increase relates primarily to the product and customer mix, where a higher share of total sales is sourced from the high-margin product TetraSens compared to the fourth quarter 2021.

The group's total operating expenses in the quarter were TSEK 41,390 (23,247). Continued development of the marketing organizations in the USA and Germany, and negative currency effects, caused cost increases compared to the corresponding quarter of the previous year.

Earnings before interest and taxes in the fourth quarter were TSEK -42,485 (-24,333). Accordingly, earnings before interest and taxes for the period were TSEK -42,692 (- 24,366).

Revenue and profit in January - December 2022

Net sales in the period January - December 2022 were TSEK 14,034 (10,980), an increase of 28 percent on the corresponding period of the previous year. Adjusted for nonrecurring items, sales of RMI products and currency fluctuations, sales were up by 80 percent.

Growth is mainly from direct sales in the US, with increased sales of TetraSens to current customers with installed bases, and from distributor sales in Europe, primarily from increased shipments of TetraGraph systems.

The gross margin excluding amortization in the period was 62.0 percent, compared to 54.3 percent for the corresponding period of the previous year. This increase relates primarily to the product and customer mix, where a higher share of total sales is sourced from the high-margin product TetraSens.

The group's total operating expenses were TSEK 129,509 (79,268). The acquisition of RMI and continued build-up of sales resources in the USA and Germany have caused cost increases between periods. However, expenses related to the acquisition of RMI for period amounted to TSEK 16,767, and accordingly, adjusted for them, the group's total operating expenses were TSEK 112,742 (79,268). The integration of RMI has been completed, which has also contributed to the cost increase.

Earnings before interest and taxes for the period were TSEK -133,905 (-84,191). Financial expenses for the period were TSEK - 453 (-98). Loss after financial items for the period were TSEK - 134,358 (-84,289)

RMI RMI and
currency
Reported adjusted adjusted
kSEK Oct-Dec 2022 2021 Growth Growth Growth
US 1,820 1,534 19% -9% -23%
Devices/Other 76 480 -84% -87% -88%
Disposables 1,744 1,054 65% 27% 7%
Europa 2,570 1,108 132% 55% 46%
Devices/Other 1,369 687 99% 28% 17%
Disposables 1,201 421 185% 100% 93%
RoW 159 1,074 -85% -85% -86%
Devices/Other 158 191 -17% -17% -26%
Disposables 1 883 -100% -100% -100%
Senzime Oct-Dec 4,550 3,716 22% -12% -21%
Devices/Other 1,603 1,358 18% -19% -25%
Disposables 2,947 2,358 25% -8% -18%

Financial position

The group's equity was TSEK 261,903 (150,580) at the end of the fourth quarter. The equity/assets ratio was 81.4 percent (86.2). At the end of the period, the company's cash and cash equivalents were TSEK 26,035 (74,872).

On January 23, 2023, the Board decided on a new share issue of approximately SEK 100 m with preferential rights for existing shareholders. The purpose of this rights issue is to implement a number of initiatives as part of scaling up operating activities, such as ensuring scale and delivery in hardware and software development as well as commercialization of the strategic collaborative agreement with Masimo. The company also intends to finance the general working capital requirement against the background of expected growth. The Board's opinion is that this funding is sufficient to ensure the operation of the business for at least a twelve-month period based on existing plans. The Board expects that further expansion beyond plan will require additional funding.

Cash flow and investments

Cash flow from operating activities including changes in working capital for the fourth quarter was TSEK -29,463 (-20,561). The negative cash flow is due to the loss reported, balanced by a positive change in working capital. Cash flow from investing activities for the third quarter amounted to TSEK -1,224 (-1,257). Investments in the period largely related to capitalization of development projects. Cash flow from financing activities was approximately TSEK -935 (-351) for the fourth quarter.

Cash flow from operating activities including changes in working capital for the period January - December 2022 was TSEK -136,778 (-81,328). The negative cash flow is largely due to the loss reported, as well as a one-off payment related to RMI's net debt in conjunction with the acquisition of RMI. Cash flow from investing activities for the period January - December 2022 was TSEK -4,977 (-2,974), largely related to capitalization of development projects. Cash flow from financing activities for the period January-December 2022 was TSEK 92,364 (-945). In June 2022, Senzime conducted a directed new share issue that raised approximately TSEK 100,000 for the company before issue expenses, and approximately TSEK 95,000 after issue expenses.

RMI and
RMI currency
Reported adjusted adjusted
kSEK Jan-Dec 2022 2021 Growth Growth Growth
US 6,801 4,092 66% 38% 18%
Devices/Other 2,108 2,315 -9% -11% -22%
Disposables 4,693 1,777 164% 101% 71%
Europa 6,559 3,546 85% 61% 53%
Devices/Other 3,929 2,042 92% 68% 59%
Disposables 2,630 1,504 75% 50% 44%
RoW 674 3,342 -80% -80% -81%
Devices/Other 649 1,213 -47% -47% -59%
Disposables 26 2,129 -99% -99% -100%
Senzime Jan-Dec 14,034 10,980 28% 9% -1%
Devices/Other 6,686 5,570 20% 10% 2%
Disposables 7,348 5,410 36% 8% -4%

Stock options

Staff stock options

The group has four staff stock option programs, totaling 2,556,050 options. See note 8 of this Year-end Report for more detail.

Dilution

Based on the existing number of shares and outstanding staff stock options and share warrants, dilution from the programs, assuming all options (including those not yet granted) are exercised to subscribe for new shares, would be a maximum of 3.7 percent.

Parent company and subsidiaries

Most of the group's operations are conducted in the parent company. For comments on the parent company's results of operations, see the comments on the group. US company Respiratory Motion, Inc. was acquired in the third quarter 2022, and is a 100%-owned subsidiary of Senzime AB. US company Senzime, Inc. started operating activities in the second quarter 2020. Sales in the USA are conducted in-house and via local distributors. German subsidiary Senzime GmbH started operations in the first quarter 2021. The group's two other subsidiaries exclusively hold certain rights that have been licensed to the parent company against royalty payments.

Sustainability

Senzime's operations help improve global health and patient safety by reducing anesthesia-related and respiratory complications, as well as cutting healthcare costs of surgical procedures and emergency treatment. Senzime's sustainability work supports its commitment to patients, and endeavors to achieve sustainable development based on responsible action that is consistent with core values. In the fourth quarter, Senzime conducted a materiality analysis and initiated stakeholder dialogues. Another fundamental part of sustainability work was that at the end of 2022, Senzime initiated the process of joining the UN Global Compact, which means the company committing to managing its business according to the 10 Principles on labor, human rights, anti-corruption and the environment.

Other significant events in the quarter

Clinical guidelines have been adopted in the US and EU; the American Society of Anesthesiologists (ASA) has now published clinical guidelines for the monitoring and reversal of neuromuscular blockade. These guidelines recommend the type of technology Senzime's employs for neuromuscular monitoring, and this is the first time the ASA has recommended neuromuscular monitoring.

The European Society of Anaesthesiology and Intensive Care (ESAIC) strongly recommends the use of quantitative neuromuscular monitoring to prevent complications related to NMBAs. Senzime's TetraGraph system satisfies these new guidelines, enabling increased patient safety and fewer complications.

Significant events after the end of the quarter

On January 23, 2023, the Board decided on a new share issue of approximately SEK 100 m with preferential rights for existing shareholders. The purpose of this rights issue is to implement a number of initiatives as part of scaling up operating activities. The rights issue is 90.7% covered by subscription commitments, letters of intent and guarantee commitments. The Board's decision on the rights issue is subject to the approval of an Extraordinary General Meeting scheduled for February 16, 2023. The subscription price is set at SEK 7.25 per share and involves a maximum of 13,976,797 new shares, which will raise Senzime approximately SEK 100 m in issue proceeds before deducting transaction costs, providing the issue is fully subscribed. The subscription period runs from February 21 to March 7.

Risks and uncertainty factors

A number of risk factors may have a negative impact on the operations of Senzime. Accordingly, it is important to consider relevant risks besides the company's growth potential. A review of the group's significant financial and business risks is included in the Statutory Administration Report and annual accounts for 2021. The company does not consider that any further significant risks have arisen.

Outlook

Just like many other companies, Senzime has faced major challenges from the Covid-19 pandemic. The fundamental need for neuromuscular monitoring has not reduced, even if surgery has been deferred to satisfy and enable the supply of medical staff. The pandemic impacted the number of trials conducted in 2020 and 2021. Access to hospitals has varied between countries. However, Senzime has enjoyed increased access to hospitals in 2022. Senzime has no operations in either Russia or Ukraine. It is also too early to judge the possible consequences of a long-term conflict between these countries.

Review

This Year-end Report has not been reviewed by the auditors.

5

Board of Directors' certification

The Board of Directors and CEO certify that this Year-end Report gives a true and fair view of the parent company's and the group's operations, financial position, and results of operations, and reviews the significant risks and uncertainties faced by the parent company and companies in the group.

Uppsala Stockholm, February 1, 2023

Philip Siberg Chairman of the Board

Sorin J. Brull Board member Adam Dahlberg Board member

Laura Piccinini Board member

Lennart Kalén Board member

Eva Walde Board member Jenny E Freeman Board member

Pia Renaudin Chief Executive Officer

Condensed Consolidated Statement of Comprehensive Income*

Q4 Jan-Dec
Amounts in SEK thousands Note 2022 2021 2022 2021
Net sales 2 4,550 3,717 14,034 10,980
Cost of goods sold 3 -5,645 -4,801 -18,429 -15,903
Gross profit (loss) -1,095 -1,084 -4,395 -4,923
Development expenditure 4 -6,461 -3,898 -19,463 -12,527
Selling expenses 4 -23,475 -13,338 -70,045 -39,533
Administrative expenses 4,5,8,9 -8,154 -6,538 -44,340 -28,175
Other operating income 3,361 1,373 16,461 2,884
Other operating expenses -6,661 -848 -12,123 -1,917
Earnings before interest and taxes -42,485 -24,333 -133,905 -84,191
Financial income - - - -
Financial expenses -207 -33 -453 -98
Financial items - net -207 -33 -453 -98
Profit (loss) after financial items -42,692 -24,366 -134,358 -84,289
Income tax -194 594 1,658 2,146
Profit (-loss) for the period -42,886 -23,772 -132,700 -82,143
Q4 Jan-Dec
Amounts in SEK thousands Note 2022 2021 2022 2021
Profit (-loss) for the period -42,886 -23,772 -132,700 -82,143
Other comprehensive income
Items relassifiable to profit or loss
Translation differences -7,788 -998 2,348 -580
Other comprehensive income for the period, net of tax - - - -
Total comprehensive income -50,674 -24,770 -130,352 -82,723

Profit/loss for the year and total comprehensive income are wholly attributable to equity holders of the parent.

Earnings per share, based on profit/loss for the year attributable to equity holders of the parent

Q4 Jan-Dec
SEK Note 2022 2021 2022 2021
Weighted average number of shares, before dilution 6 69,883,985 62,493,290 66,627,234 62,493,290
Weighted average number of shares, after dilution 6 69,883,985 62,660,393 66,627,234 62,679,957
Earnings per share, basic and diluted, SEK 6 -0.61 -0.38 -1.99 -1.31

* Q3 items for 2022 restated. The final acquisition analysis for RMI meant the previous Income Statement and Balance Sheet published as of September 30 have been restated. More information in note 9.

Condensed Consolidated Balance Sheet

31 Dec
Amounts in SEK thousands Note 2022 2021
Assets
Non-current assets
Intangible assets 243,328 74,159
Property plant and equipment 2,285 1,286
Rights of use 13,781 1,884
Other financial assets 4,084 1,735
Total non-current assets 263,478 79,064
Current assets
Inventories 21,652 8,834
Trade receivables and other receivables 4,210 4,936
Other receivables 4,746 5,644
Prepaid expenses and accrued income 1,721 1,272
Cash and cash equivalents 26,035 74,872
Total current assets 58,364 95,558
Total assets 321,842 174,622
Equity and liabilities
Equity 261,903 150,580
Liabilities
Non-current liabilities
Provisions 2,886 1,735
Lease liability 10,506 617
Deferred tax liability 25,361 9,712
Total non-current liabilities 38,753 12,064
Current liabilities
Lease liability 2,537 1,017
Trade payables 7,318 3,941
Other current liabilities 2,508 2,062
Accrued expenses 8,823 4,958
Total current liabilities 21,186 11,978
Total equity and liabilities 321,842 174,622

Condensed Consolidated Statement of Changes in Equity

Attributable to parent company´s shareholders
Other Retained
earnings
contributed incl.profit (loss) Total
Amounts in SEK thousands Note Share capital capital Reserves for the year equity
Opening balance January 1, 2021 7,812 397,553 1,913 -175,932 231,346
Profit (-loss) for the period -82,143 -82,143
Other comprehensive income -580
Total comprehensive income - - -580 -82,143 -82,723
Transactions with shareholders in their
capacity as owners
Staff stock options 1,957 1,446
New share issue
Expenses attributable to new share issues
Total transactions with shareholders - - - 1,957 1,957
Closing balance December 31, 2021 7,812 397,553 1,333 -256,118 150,580
Attributable to parent company´s shareholders
Retained
Other earnings
contributed incl.profit (loss) Total
Amounts in SEK thousands Note Share capital capital Reserves for the year equity
Opening balance January 1, 2022 7,812 397,553 1,333 -256,118 150,580
Adjustment of translation difference 621 -621
Adjusted opening balance January 1, 2022 7,812 397,553 1,954 -256,739 150,580
Profit (-loss) for the period -132,701 -112,808
Other comprehensive income 2,348 23,552
Total comprehensive income - - 2,348 -132,701 -130,353
Transactions with shareholders in their
capacity as owners
Staff stock options 1,577 1,577
Set-off issue upon acquisition 168 130,804 130,972
Expenses attributable to new share issues -244 -244
Settlement of debts 97 14,286 14,383
Directed cash issue 658 99,342 100,000
Expenses attributable to new share issues -5,012 -5,012
Total transactions with shareholders 923 239,176 - 1,577 241,676
Closing equity December 31, 2022 8,735 636,729 4,302 -387,863 261,903

9

Condensed Consolidated Statement of Cash Flow

Q4 Jan-Dec
Amounts in SEK thousands Note 2022 2021 2022 2021
Cash flow from operating activities
Earnings before interest and taxes -42,484 -24,333 -133,905 -84,191
Adjustment for non-cash items
Depreciation and amortization 5,025 2,800 15,550 10,987
Other non-cash items 457 245 1,831 1,920
Interest paid -8 -33 -23 -98
Income tax paid -107 -44 -240 -273
Cash flow from operating activities before change in working capital -37,117 -21,365 -116,787 -71,655
Cash flow from change in working capital
Increase/decrease in inventories -3,583 -464 -5,496 -5,086
Increase/decrease in trade receivables -545 -1,348 1,862 -1,651
Increase/decrease in operating receivables 5,604 -808 6,583 -413
Increase/decrease in trade payables 3,021 1,341 1,388 -777
Increase/decrease in accounts payables 3,184 2,083 -24,328 -1,746
Total change in working capital 7,681 804 -19,991 -9,673
Cash flow from operating activities -29,436 -20,561 -136,778 -81,328
Cash flow from investing activities
Investments in tangible assets -80 -333 -979 -1,171
Investments in intangible assets -1,144 -924 -4,129 -1,803
Investments in participations in group companies - - 131 -
Cash flow from (-used in) investing activities -1,224 -1,257 -4,977 -2,974
Cash flow from financing activities
Payments made for repayment of lease liabilities -935 -351 -2,380 -945
New share issue, net of transaction expenses - - 94,744 -
Cash flow from financing activities -935 -351 92,364 -945
Decrease/increase in cash and cash equivalents -31,595 -22,169 -49,391 -85,247
Cash and cash equivalents at beginning of period 58,389 97,436 74,872 160,310
Exchange difference in cash and cash equivalents -759 -395 554 -191
Cash and cash equivalents at end of period 26,035 74,872 26,035 74,872

Parent company Income Statement

Q4 Jan-Dec
Amounts in SEK thousands Note 2022 2021 2022 2021
Net sales 2 5,422 5,060 13,643 15,450
Cost of goods sold 3 -3,194 -2,773 -8,564 -9,316
Gross profit (loss) 2,228 2,287 5,079 6,134
Development expenditure 4 -4,625 -3,893 -14,728 -12,527
Selling expenses 5
4,5,8,
-36,507 -18,358 -64,491 -28,173
Administrative expenses 9 -7,479 -7,082 -25,007 -37,994
Other operating income 3,007 1,281 16,043 2,788
Other operating expenses -6,616 -1,019 -12,073 -2,085
Earnings before interest and taxes -49,992 -26,784 -95,177 -71,857
Financial income 1,598 - 1,598 -
Financial expenses 1 -12 -2 -14
Financial items - net 1,599 -12 1,596 -14
Profit (loss) after financial items -48,393 -26,796 -93,581 -71,871
Profit (-loss) for the period -48,393 -26,796 -93,581 -71,871

The parent company has no items recognized as other comprehensive income, so total comprehensive income is consistent with profit/loss for the year.

Parent Company Balance Sheet

31 Dec
Amounts in SEK thousands Note 2022 2021
Assets
Non-current assets
Intangible fixed assets 20,914 18,579
Property plant and equipment 1,457 984
Financial assets 246,194 34,786
Total non-current assets 268,565 54,349
Current assets
Inventories 13,663 7,153
Trade receivables and other receivables 5,856 8,437
Receivables from Group companies 2,560 3,180
Prepaid expenses and accrued income 1,987 1,329
Cash and bank balances 20,434 74,173
Total current assets 44,500 94,272
Total assets 313,065 148,621
Equity and liabilities
Equity
Restricted equtiy 33,351 28,940
Non-restricted equity 234,367 90,664
Total equity 267,718 119,604
Liabilities
Non-current liabilities
Provisions 2,886 1,735
Total non-current liabilities 2,886 1,735
Current liabilities
Trade payables 5,820 3,852
Liabilities to Group companies 29,617 16,837
Other current liabilities 2,239 1,889
Accrued expenses 4,785 4,704
Total current liabilities 42,461 27,282
Total equity and liabilities 313,065 148,621

Notes on the consolidated accounts

Not 1. Accounting policies

This condensed Interim Report for the fourth quarter ending on December 31, 2022 has been prepared in accordance with IAS 34 "Interim Financial Reporting." The term "IFRS" in this document includes the application of IAS and IFRS, as well as their interpretations as published by the IASB Standards Interpretation Committee (SIC) and the IFRS Interpretations Committee (IFRIC). Application of the accounting policies is consistent with the annual accounts for the financial year ending on December 31, 2021 and should be read in conjunction with this Interim Report. There have been no amendments to IFRS in 2022 considered to have a material impact on the results of operations and financial position of the group. Unless specifically stated otherwise, all amounts are stated in thousands of Swedish kronor (SEK 000) information in brackets is for the comparative year.

The purchase method has been used for accounting the group's business combinations. The purchase consideration for the acquisition of a subsidiary consists of the fair values of:

  • assets taken over
  • liabilities the group incurs to previous owners
  • shares issued by the group
  • assets or liabilities that are the consequence of an agreement on contingent consideration
  • previous share of equity in the acquired entity

Identified acquired assets, liabilities and contingent liabilities taken over in a business combination are initially measured at fair value on the acquisition date. Acquisition-related expenses are expensed as they occur.

Goodwill is the amount of:

• transferred compensation and the fair value of previous equity shares of the acquired entity on the acquisition date.

Contingent considerations are classified as financial liabilities. Amounts classified as financial liabilities are restated in each period to fair value. Any revaluation gains and losses are recognized in profit or loss. If the business combination is a step acquisition, the previous equity shares of the acquired entity are restated to fair value at the acquisition date. Any gain or loss arising from the restatement is recognized in profit or loss.

Not 2. Division of net sales

Q4 Jan-Dec
Amounts in SEK thousands 2022 2021 2022 2021
Devices/Other 1,603 1,358 6,686 5,570
* there of royalties 124 133 272 255
Disposables 2,947 2,358 7,348 5,410
Total 4,550 3,716 14,034 10,980

Not 3. Cost of goods sold

Q4 Jan-Dec
Amounts in SEK thousands 2022 2021 2022 2021
Cost of materials 906 1,931 3,862 4,508
Personnel expenses 274 43 672 143
External services 285 56 537 365
Depreciation and amortization 4,180 2,771 13,358 10,887
Total 5,645 4,801 18,429 15,903
Q4 Jan-Dec
Amounts in SEK thousands 2022 2021 2022 2021
Personnel expenses 23,481 14,469 72,905 46,894
Consulting expenses 6,283 6,294 22,285 22,063
Depreciation and amortization 430 28 501 99
Other expenses 7,896 2,983 38,157 11,179
Total 38,090 23,774 133,848 80,235

Not 4. Development, selling and administrative expenses by nature of cost

Not 5. Transactions with related parties

During the period, two Directors invoiced SEK 1,867,000 (1,072,000) on market terms for consulting services rendered associated with the company's operating activities. These services were mainly rendered by Sorin Brull and Jenny Freeman.

Not 6. Earnings per share

Q4 Jan-Dec
SEK 2022 2021 2022 2021
Basic earnings per share -0.61 -0.38 -1.99 -1.31
Diluted earnings per share -0.61 -0.38 -1.99 -1.31
Performance measure used in the calculation of
earnings per share
Results attributable to the parent company's Profit (-loss) Profit (-loss) Profit (-loss) Profit (-loss)
shareholders are used for the period for the period for the period for the period
Result attributable to the parent company's
shareholders, SEK thousand -42,887 -23,772 -132,701 -82,143
No.
Weighted average no. of ordinary shares for
calculating basic earnings per share 69,883,985 62,493,290 66,627,234 62,493,290
Adjustment for calculating diluted earnings per
share - 167,103 - 186,667
Stock options
Weighted average no. of ordinary shares and
potential shares used as denominator for
calculating diluted earnings per share 69,883,985 62,660,393 66,627,234 62,679,957

Diluted earnings per share is not reported because it generates higher earnings per share because the company is loss making.

Share capital history

Date Event Number of
shares
Share capital
(SEK)
Quotient
value (SEK)
Jan 1, 2022 Opening 62,493,290 7,811,661 0.125
Jun 1, 2022 Cash private placement 5,263,158 657,895 0.125
Jul 1, 2022 Settlement of debts 773,687 96,711 0.125
Jul 1, 2022 Set-off issue on acquisition 1,353,850 169,231 0.125
Total, December 31, 2022 69,883,985 8,735,498 0.125

All shares to be issued as payment for the acquisition of Respiratory Motion Inc. have not yet been issued. 6,350,400 shares remain un-issued.

Not 7. Alternative performance measures

Senzime has defined the following alternative measures. The computations are published at www. Senzime.com.

Performance measure Definition Motive for use
Gross margin excl.
amortization
Gross profit (loss) excl. amortization of
intangible assets divided by net sales
The group uses the alternative
performance measure gross margin
excluding amortization because it
illustrates the impact of amortization of
capitalized development expenditure on
gross margin.
EBITA Earnings before interest and taxes
excluding amortization of intangible
assets
The group uses the alternative
performance measure EBITA because it
illustrates the impact of amortization of
capitalized development expenses on
operating profit.
Equity/assets ratio Closing equity in the period divided by
closing total assets in the period
The group uses the alternative
performance measure equity/assets
ratio because it illustrates the portion of
the total assets that consist of equity,
and has been included so investors will
be able to assess the group's capital
structure.
Items affecting
comparability
Items of material value that do not have
any clear relationship with ordinary
activities and are of such nature that
they cannot be expected to occur often.
They may, for example, relate to
acquisitions, major one-off orders, other
unusual non-recurring revenue and
expenses, capital gains/losses from
divestments, restructuring expenses and
impairment losses.
Enables improved understanding of the
company's underlying operations.
Currency fluctuations Adjusted for currency fluctuations on
the net sales of operations excludes the
effect of exchange rates by restating the
net sales of operations for the relevant
period by applying the rates of exchange
used for the comparative period.
This performance measure is important
for understanding the underlying
progress of operations, and improves
compatibility between periods

Not 8. Staff stock option programs

Staff stock option program 2022/2026

The AGM on May 18, 2022, resolved on an additional staff stock option program comprising 900,000 options. These staff stock options will be offered and granted to employees based on participants' individual performance in an evaluation period that continues until December 31, 2022 (the "Evaluation Period"). However, granting may be earlier or later subject to special decision by the Board of Directors. The maximum number of staff stock options that may be granted to participants is 200,000 staff stock options per person.

Granted staff stock options are vested for three years as follows: 20% of granted staff stock options will be vested on February 1, 2024; 20% of granted staff stock options will be vested on February 1, 2025; and 60% of granted staff stock options will be vested on February 1, 2026. Participants may exercise granted and vested staff stock options in the period February 1, 2026, to February 28, 2027. There has been no granting as yet, and the subscription price is set at SEK 30.00

Dilution from option programs

In total, the Group's four staff stock option programs comprise 2,556,050 options, which on full exercise, would entail dilution of 3.7%. This assumes that all options are exercised, including staff stock options that have not yet been granted.

Not 9. Business combinations

On July 1, 2022, Senzime AB acquired 100% of the share capital of American company Respiratory Motion, Inc. (RMI).

RMI is a Boston-based medical technology company that develops and markets systems for monitoring respiratory function and other vital functions. The company's solution ExSpiron® is a unique, non-invasive system that monitors patient breathing volume and respiratory rate in real time. ExSpiron is based on many years of research by physicians in the USA and is protected by 14 patent families and proprietary algorithms. The system is CE and FDA approved and has been validated on over 6,000 patients in more than 30 scientific publications.

Monitoring patient respiratory function is critical, and closely monitored during surgery according to standardized protocols. However, a significant proportion of patients need continued monitoring of respiratory rates and volume in real time even postoperatively, when they come to a ward. Adequate equipment that can provide early warnings of respiratory depression and prevent complications in patients who are not intubated is often absent.

Respiratory depression affects up to 30% of patients undergoing various types of pain treatment (analgesia) in postoperative care. This leads to complications, extra care time and increased costs for caregivers.

Like Senzime's TetraGraph®, ExSpiron® is based on a "razor and razorblade" sales model powered by an installed base of monitors with the associated disposable sensors. The estimated total addressable market in the United States alone amounts to more than USD 4 billion, which, combined with RMI's access to approximately 5,500 hospitals, enables rapid growth of the installed base of monitors. RMI currently has a number of strategic purchasing agreements with some of the larger purchasing organizations in the USA through Group Purchasing Organizations.

The acquisition of RMI is in line with Senzime's vision of a world free of anesthesia-related complications. RMI's product portfolio is complementary to Senzime, which increases Senzime's ability to cover more of the patient journey extending outside the operating theater and enables cross-sales synergies through its own sales force and distributor channels. The companies also have clear operational synergies in manufacturing, product development, regulatory affairs and administration. The acquisition broadens Senzime's product portfolio and is expected to accelerate market penetration of both TetraGraph® and ExSpiron®. The transaction also creates the potential to accelerate Senzime's overall goal of becoming a global market leader in patient monitoring of vital functions, thus helping reduce anesthesia and analgesia-related complications.

The previous preliminary purchase consideration has been adjusted, partly because the previous preliminary contingent consideration has been restated, and the number of shares related to the purchase consideration has been corrected, with the adjustment stated with retroactive effect in the following table. The previously published Income Statement and Balance Sheet for the group as of September 30 are restated as follows:

Income statement redovisat Q3 justerad Q3
Cost of goods sold $-15908$ $-12784$
Selling expenses -46 757 $-46570$
Financial expenses $-20760$ $-246$
Income tax 2683 1852
Conversion difference 23 552 10 136
Balance sheet redovisat Q3 justerad Q3
Intangible assets 365 494 174 747
Deferred tax liability -52 790 $-17061$
Long-term liabilities $-141.865$

Information on purchase consideration, acquired net assets and goodwill follows.

Purchase consideration (SEK 000) Preliminary purchase consideration (SEK 000)
Cash and cash equivalents 0 0
Ordinary shares 130,972 144,125
Contingent consideration 0 141,865
Total purchase consideration 130,972 285,990

Ordinary shares

The purchase consideration has been computed on the listed share price on the completion date of July 1, 2022, of SEK 17 per share. A small portion of the agreed maximum number of the 8,477,937 ordinary shares were issued to the sellers of RMI in tandem with the acquisition. Of the 8,477,937 ordinary shares, 773,687 shares are those Senzime issued in its setoff issue to settle the reported liabilities of RMI on the acquisition date. Accordingly, these reduced the contracted purchase consideration, which then amounts to 7,704,250 shares. The highest number of ordinary shares have been assigned a value of SEK 130,972,000.

The agreed maximum number of shares of 8,477,937 is allocated as follows:

    1. On completion on July 1, 2022, 2,127,537 Senzime shares were issued through set-off. 773,687 of these are shares issued to settle the reported liabilities of RMI on the acquisition date.
    1. A total of 6,350,400 shares of the consideration have not yet been issued on completion of the transaction because all sellers in RMI have not yet provided complete information. The sellers have 12 months (until July 1, 2023, inclusive) to provide/complete their information in order to receive their proportionate share of the consideration shares in return.
    1. Total shares corresponding to some 10% of the purchase consideration, are being withheld for a 12-month period for the settlement of any warranty claims against the sellers. This will then be settled in a set-off issue based on the prevailing share price.

All of the initial purchase consideration including the uncompleted share issue has been recognized as equity.

Contingent consideration

The acquisition of RMI includes an agreement on contingent consideration, paid in the event of RMI achieving certain milestones in the calendar year 2023, which must then be paid after approval of the annual accounts in 2024, and may be a maximum of USD 25 m. The contingent consideration may be paid in new Senzime shares, in cash or a combination of new Senzime shares and cash. Senzime is free to decide on which alternative, and on the potential division between new shares and cash.

Senzime has altered the preliminary opinion published in its previous quarterly report, now assessing that none of the contingent consideration will be payable. This implies that the additional purchase consideration accounted in the September quarterly report has been removed.

The previous preliminary net asset analysis has been restated from that stated in the quarterly report for September, partly due to the previous preliminary contingent consideration being adjusted, and the number of shares related to the purchase consideration being corrected, with the adjustment applied retroactively.

The fair value of acquired net assets has been revalued to TSEK 130,972 and is allocated as follows:

Net asset analysis as of July 1, 2022

SEK 000
Intangible assets 68,190
Trademarks and brands 12,416
Technology 55,774
Machinery and equipment 354
Right-of-use assets 11,790
Inventories 7,322
Other working capital assets 7,968
Cash and cash equivalents 131
Liabilities -48,844
Working capital liabilities -5,435
Deferred tax liabilities related to identified intangible assets -17,061
Identified net assets 24,415
Goodwill 106,557
Carried value of 100% of the shares 130,972

Goodwill mainly relates to the company's workforce.

Acquisition-related expenses were SEK 16.8 m and are included in administrative expenses.

From the acquisition date, sales of SEK 2.0 m related to the required entity products are included in the group's statement of total sales for the reporting period. The acquired entity's gain or loss since the acquisition date cannot be reported at consolidated level because the company and its products are integrated and not reported as a separate segment.

If the acquisition had been conducted on January 1, 2022, the sales of the acquired company would have made a contribution of some SEK 1.8 m to the group's total sales for the period January-June 2022. The acquired company's loss for the period January-June amounted to approximately SEK -43.0 m. The acquired company's reported loss for the period was updated to SEK -26.0 m according to a pro forma adjustment of SEK 17.0 m attributable to inventory overheads relating to the year 2021.

Not 10. Contingent liabilities

The strategic connectivity and licensing agreement with Masimo signed in June 2022 involves future sales generating royalty payment outflows based on a market royalty model. There is more detail on this agreement in the Interim Report for January - June 2022. The RMI acquisition includes a contingent consideration of USD 25 m. For more information, see note 9.

Not 11. Intangible assets and shares in subsidiaries

The substantial increase in intangible assets relates to the acquisition of Respiratory Motion Inc. Intangible assets increased by SEK 69.2 m, relating to trademarks, brands, and technology (of which currency restatements from the completion date onwards of SEK +1.0 m) due to the acquisition. The parent company's shares in subsidiaries increased by SEK 147.7 m due to the acquisition of Respiratory Motion Inc. For more information on the acquisition, see note 9 Business combinations.

Senzime is a Swedish medical technology company that develops, and markets CE and FDA approved patient monitoring systems and products. Senzime's employees worldwide are committed to the vision of a world without anesthesia and breathing-related complications. The company markets an innovative portfolio of solutions, including TetraGraph® and ExSpiron® 2Xi for real-time monitoring of neuromuscular function and breathing during and after surgery. The goal is to help eliminate care-related complications and radically reduce costs associated with surgical procedures and emergency treatments.

Senzime aims at a market valued at over SEK 40 billion per year and works with sales teams in the world's leading markets. The company's shares are listed on NASDAQ Stockholm's main market (ticks SEZI). More information is available at senzime.com.

Calendar 2023

Year-end Report: February 1
Publication of Annual Report: April
Interim Report Q1: May 5
AGM: May 16
Interim Report Q2: July 18
Interim Report Q3: October 26

Contacts

Paula Treutiger, Head of Communication and IR Tel. +46 (0)73 366 6599 e-mail: [email protected]

Pia Renaudin, CEO Tel. +46 (0)70 813 3417 e-mail: [email protected]

Address

Senzime AB Ulls väg 41 756 51 Uppsala Sweden www.senzime.com