AI Terminal

MODULE: AI_ANALYST
Interactive Q&A, Risk Assessment, Summarization
MODULE: DATA_EXTRACT
Excel Export, XBRL Parsing, Table Digitization
MODULE: PEER_COMP
Sector Benchmarking, Sentiment Analysis
SYSTEM ACCESS LOCKED
Authenticate / Register Log In

Software AG

Quarterly Report Aug 14, 2015

406_10-q_2015-08-14_bb5646a6-03e7-4eca-89da-9e26e665354b.pdf

Quarterly Report

Open in Viewer

Opens in native device viewer

Stand Out in the Digital World

Interim Report Q2 | 2015

Key Figures

as of June 30, 2015 (IFRS, unaudited)

In € millions
(unless otherwise stated)
HY1 2015 HY1 2014 Change
in %
Q2 2015 Q2 2014 Change
in %
Revenue 399.7 404.9 −1% 205.6 196.0 5%
By type:
• Products 303.4 288.7 5% 157.1 141.3 11%
• Services 96.0 115.9 −17% 48.3 54.6 −12%
• Other 0.3 0.3 0.2 0.1
By business line:
• Digital Business Platform 190.8 179.9 6% 99.8 84.6 18%
• Adabas&Natural 112.9 107.0 6% 57.5 55.9 3%
• Consulting 96.0 118.0 −19% 48.3 55.5 −13%
EBIT * 62.5 55.5 13% 33.2 25.0 33%
• as % of revenue 15.6% 13.7% 16.1% 12.8%
Net income 38.6 32.7 18% 19.9 14.2 40%
• as % of revenue 9.7% 8.1% 9.7% 7.2%
Earnings per share (€, basic) 0.49 0.41 20% 0.25 0.18 39%
Earnings per share (€, diluted) 0.49 0.41 20% 0.25 0.18 39%
Free cash flow 106.2 66.3 60% 45.9 18.5 148%
Employees (full-time equivalents) 4,349 4,606
• of which in Germany 1,177 1,251
• of which in R&D 957 977
Balance sheet June 30, 2015 Dec. 31, 2014
Total assets 1,917.5 1,848.9
Cash and cash equivalents 423.9 318.4
Net debt 25.5 125.7
Shareholders' equity 1,079.1 1,013.4
• as % of total assets 56.3% 55%

*) EBIT: net income + income taxes + other taxes + net financial result

Stand Out in the Digital World

Digitization is changing the world. New technologies are improving the way companies do business. They are bringing about new organizational approaches. They are creating innovative work opportunities. This is happening at a speed that poses huge challenges, because an enormous volume of data is being produced and must be analyzed in mere milliseconds. Those who can utilize their data effectively will harness exciting opportunities and unlock great potential for success .

Innovative products will be unthinkable in the future without digitization. Every company and every organization needs a digital strategy now. Only those who master the massive amounts of data, optimize their use of information as a raw material and completely digitize their business models and processes will be successful.

Software AG provides what businesses and organizations need to grow and stay competitive. Our portfolio of products and services enables customers to fully exploit the opportunities of the digital era. We build on existing IT landscapes, harmonize them and implement digital technologies to create flexible infrastructures that analyze data in real time—including automated decision-making tools. For our customers, this means they can tap into new, agile business models and design running processes even more efficiently. They will be faster, more competitive and ultimately more successful.

Software AG is the global technology leader in application infrastructure and middleware software and drives innovation in real-time analytics products, which have great potential in the rapidly growing Industry 4.0 (Internet of Things) market. We focused on business-critical software solutions early on. Thanks to our products—comprising the most comprehensive and innovative portfolio of its kind—we are a pioneer in addressing key mega trends of information technology. For that reason, Forrester and Gartner have positioned Software AG as a leader in 13 market sectors worldwide.

SHAPING CHANGE. For a top position in the digital world.

Significant Events During the Reporting Period

Annual Shareholders' Meeting: New Supervisory Board Members

As scheduled, Software AG shareholders elected their new representatives to the Supervisory Board at the company's Annual Shareholders' Meeting on May 13, 2015. The new Supervisory Board of Software AG is now composed of the following members:

  • Dr. Andreas Bereczky, director of production, ZDF
  • Ms. Eun-Kyung Park, CEO, ProSiebenSat.1 TV Deutschland GmbH
  • Mr. Alf Henryk Wulf, chairman of the board, Alstom Deutschland AG
  • Mr. Markus Ziener, board member, director of asset management, Software AG Foundation

Software AG employees had elected Mr. Guido Falkenberg and Mr. Christian Zimmermann as their representatives to the Supervisory Board on May 7, 2015. All other resolutions proposed were passed by large majorities at the Annual Shareholders' Meeting. They included a higher dividend in the amount of €0.50 (2014: €0.46) per common share for fiscal 2014. Based on 78.9 million (2014: 78.9 million) dividend-bearing shares, the total payout sum will be approximately €39.5 million (2014: €36.3 million). The dividend ratio—based on Software AG's average net income and free cash flow—will increase to 32 percent (2014: 25 percent). Based on the closing share price for 2014, this corresponds to a dividend yield of about 2.5 percent.

Hannover Industrial Fair 2015: Industry 4.0 scenario with smart big data

In addition to manufactured goods, today's factories produce massive amounts of data, which continuously flow between self-regulating components, sensors, machines and plants. This data holds enormous productivity-improving potential when evaluated in real time with big data analytics. Software AG demonstrated the implementation of a smart big data concept from the steel industry at the Hannover Industrial Fair on April 13 to 17, 2015 with the help of a simulated Industry 4.0 production process. Software AG's technology enables manufacturing companies to enhance their value creation chain through improvements such as optimizing maintenance intervals and reducing downtime.

Innovation Day 2015

In cooperation with partners and customers, Software AG discussed strategies and digital technologies for success with presentations and showcases at Innovation Day in Bonn, Germany. This year's highlight was a cutting-edge smart signage solution that enables optimized digital advertising based on demographics not only online but in retail premises as well.

Software AG redeems treasury shares

IoT Evolution magazine's 2015 product of the year: The Digital Business Platform

IoT Evolution magazine, a leading publication covering the Internet of Things, named Software AG's Digital Business Platform "2015 Product of the Year." The cloud-enabled platform was unveiled in October 2014 and is a bundling of all Software AG solutions. It is a critical technology driver and enabler for enterprises pursuing digital transformation. This agile data, integration and process platform provides customers with the tools necessary to respond to business events and unpredictable market conditions in real-time and adapt their processes as needed.

Contents

Software AG Share

  • 07 _ Share Performance
  • 07 _ Redemption of Treasury Shares
  • 08 _ Annual Shareholders' Meeting
  • 08 _ Active Dialog with the Capital Market
  • 09 _ Analysts: Influential Opinion Shapers for the Market
  • 09 _ Shareholder Structure
  • 10 _ New Website

Interim Management Report

  • 11 _ Financial Performance
  • 14 _ Financial Position
  • 14 _ Assets
  • 15 _ Events After the Balance Sheet Date
  • 15 _ Risks and Opportunities
  • 15 _ Outlook

Interim Financial Statements

  • 16 _ Consolidated Income Statement
  • 17 _ Statement of Comprehensive Income
  • 18 _ Consolidated Balance Sheet
  • 20 _ Consolidated Statement of Cash Flows
  • 22 _ Consolidated Statement of Changes in Equity

Notes to the Interim Financial Statements

  • 24 _ General
  • 24 _ Notes to the Consolidated Balance Sheet
  • 25 _ Other Disclosures

Additional Information

35 _ Financial Calendar, Publication Credits

Preliminary Remarks

This quarterly report contains forward-looking statements. They are based on plans, estimates and projections that are currently available to Software AG's Management Board. Forward-looking statements therefore apply only to the date on which they were made. Software AG accepts no obligation to develop forward-looking statements based on new information or future events. Forward-looking statements by nature contain factors of risk and uncertainty. A number of important factors can contribute to actual results deviating considerably from forward-looking statements. All of the information in this report that does not represent forward-looking statements relates to the situation

on June 30, 2015, or the first quarter of the current fiscal year ended on that date, unless otherwise stated. Software AG's segment reporting is prepared in accordance with IFRS 8 (Segment Reporting). Segmentation is by business line and corresponds to the Group's internal controlling and reporting lines. Accordingly, Software AG reports on the following business lines: Digital Business Platform (formerly BPE, including the webMethods, ARIS, Alfabet, Apama and Terracotta product families), Adabas &Natural (formerly ETS, including the Adabas and Natural product families) and Consulting (all consulting services associated with Software AG products since Q3 2014).

Software AG Share

Share Performance

  • Strong performance from Software AG since the beginning of 2015
  • Volatile stock markets result in losses mid-year

The current year started off well on the stock market, due in part to positive economic data and continued relaxed monetary policies in the euro zone. Germany's DAX benchmark index broke a new record, hitting 12,375 points on April 10, 2015.

Germany's TecDAX high-tech barometer opened 2015 at 1,382 points and peaked at about 1,737 points on May 21, 2015, reflecting an increase of nearly 26 percent. At the end of the first half of the year, on June 30, 2015, the index had gained some 19 percent (1,642 points).

Software AG's share also performed very well. Opening the year at €20.51, it followed an upward trajectory to peak at €27.38 on May 21, 2015. This was a gain of more than 33 percent.

The mood on the stock market sobered in the second quarter due to disappointing economic data coming from China and Brazil, the ongoing speculation about Greece's solvency and the possibility of an interest hike in the USA. That ended the momentum on the DAX. After reaching new half-year highs, it ultimately gained only 12 percent during the period. Software AG ended trading on June 30, 2015 at €24.58, which reflects 20-percent growth for the six-month period. The release of Software AG's second-quarter results on July 23, 2015 was received enthusiastically by the capital market pushing the share price to €27.51—its high for the

Redemption of Treasury Shares

current year so far.

Utilizing the authorization granted by the Annual Shareholders' Meeting on May 3, 2013, the Management Board resolved in April to redeem almost 8 million Software AG shares, which had been acquired by the company based on various repurchase plans. It led to a decrease in share capital. This represents just over 9 percent of Software AG's share capital prior to the redemption and capital decrease. Software AG's share capital now totals €79 million and is divided into 79 million bearer shares.

Software AG share price performance compared to DAX and TecDax (indexed)

7

Annual Shareholders' Meeting

Software AG's Annual Shareholders' Meeting took place on May 13, 2015 in Darmstadt, Germany. There was a positive mood at the meeting; and it ran smoothly and efficiently. Stockholders shared the Management Board's optimism on Software AG's continued upward trend for the future. All items on the agenda were passed with majority votes.

They included the payout of a record-level dividend for fiscal 2014 in the amount of €0.50. Based on the closing share price in 2014, this corresponds to a dividend yield of about 2.5 percent. The total payout sum is approximately €39.5 million (2014: €36.3 million). The dividend ratio, based on average net income and free cash flow, increased to about 32 percent (2014: 25 percent). 0,5 0,5

Software AG intends to remain a value-oriented investment with a dividend policy geared toward continuity. Dividends are calculated based on Software AG's net income and free cash flow, while also accounting for the general economic climate and the company's liquidity requirements. The range for the dividend ratio, calculated using average net income and free cash flow, increased significantly in 2014 to between 25 and 32 percent. Shareholders were thus able to partake in Software AG's success to an even greater extent. 0,0 0,1 0,2 0,3 0,4 0,0 0,1 0,2 0,3 0,4

Active Dialog with the Capital Market

Numerous meetings were conducted with investors and analysts during the first half of 2015. Software AG also participated in many capital market conferences in Germany and abroad during this period of time. In addition, roadshows and analyst visits in Germany, the U.K., France and the U.S. were an important medium for engaging the investor community.

This year's Capital Market Day was held on February 4, 2015 at Software AG's corporate headquarters in Darmstadt, Germany. Investors and financial analysts from Germany, the U.K., France and Switzerland learned about Software AG's strategy and key trends for digital transformation.

At an analyst and media conference in early March in Boston, Software AG introduced the first-ever Digital Business Platform. Investor Relations presented the key financial points of Software AG's equity story. 0,4 0,5 0,4 0,5 0,4 0,5 0,4 0,5 0,4 0,5

CeBIT, the world's largest IT fair, was held in mid-March and focused completely on the digital revolution. Investor Relations coordinated tours of Software AG's booth and meetings with members of management during the event. During two days of the event, financial analysts visited the booth to learn about Software AG's current products, primarily focused on the cloud and the Internet of Things. 0,0 0,1 0,2 0,3 0,0 0,1 0,2 0,3 0,0 0,1 0,2 0,3 0,0 0,1 0,2 0,3 0,0 0,1 0,2 0,3

Dividend by fiscal year since 2007 (in € per share)

Analysts: Influential Opinion Shapers for the Market

Software AG is currently evaluated and rated by 24 banks. Sixteen of them have issued a neutral "hold" recommendation for Software AG's share. Three analysts consider the share to be overvalued; and five recommend buying it. Since the release of the company's half-year results, the average share price has gone up to €27.

Shareholder Structure

Software AG's clear positioning as a value-oriented investment is increasingly reflected in its investor structure. A high number of new value-oriented portfolio managers are closely monitoring Software AG's value drivers.

The shareholdings of Software AG's investors changed in the period under review due to the redemption of treasury shares and the resulting decrease in share capital. The share of Software AG's anchor investor, the Software AG Foundation, increased to 31.6 percent as a result of the transaction.

The Software AG Foundation remains the largest shareholder. The Software AG Foundation is an independent, non-profit organization under civil law based in Darmstadt, Germany. It is committed to projects in support of education, training, children, the disabled and the elderly. It also sponsors a wide variety of scientific and environmental fields.

Software AG has a broad investor base consisting of private and institutional investors in Germany and abroad. A regional analysis of the identified free float shows that 35 percent is held in Germany, 24 percent in the USA and 14 percent in Scandinavia. Additionally, there are investors based in France, the U.K and Switzerland.

For more information on Software AG's shareholder structure, please visit:

www.softwareag.com/corporate/inv\_rel/

New Website

Software AG won first place in the TecDAX in this year's Investor Relations website ranking conducted by NetFederation GmbH. Software AG's digital offering for investors scored in the top 30 in the overall ranking of 100 companies.

Interested investors can take advantage of Software AG's revamped website, which went live in Q2. Featuring more interactive content, the new website offers visitors a highly intuitive, straightforward experience. To visit the site, please click here:

www.softwareag.com/corporate/inv\_rel/

Key data

Indices

ISIN DE 0003304002
WKN 330400
Symbol SOW
Reuters SOWG.DE
Bloomberg SOW GY
Stock exchange Frankfurt
Market segment Prime Standard
Index TecDAX
IPO on April 26, 1999
Issue price €30*
Stock split 1:3 (2011)
CDAX-GESAMTINDEX (PERF)
DAX INTERN.100 TR EUR
DAXPL.MAXIM.DIVI.TR.EUR
DAXPLUS FAM.30 TR EUR
DAXPLUS FAMILY PERF.-IND.
DAXSEC. ALL SOFTWARE TR
DAXSECTOR SOFTWARE TR
DAXSUB. ALL SOFTW.TR
DAXSUBSEC. SOFTWARE.PR
DAXSUPERS.INFOR.TE.TR
HDAX PERFORMANCE-INDEX
MIDCAP MKT TR
Prime ALL SH. TR
TECDAX TR
TECHN. ALL SHARE TR

* Before 3-for-1 stock split (May 2011)

Interim Management Report Interim Financial Statements Notes to the Interim Financial Statements Additional Information

Interim Management Report

Financial Performance

Total revenue

Software AG reported €205.6 million in total revenue for the second quarter of 2015. This is an increase of 10 percent over last year (2014 adjusted for SAP consulting operations sold: €187.7 million). The amount of €196.0 million in revenue reported in 2014 included the company's SAP consulting operations, which Software AG sold in the second quarter of 2014.

Software AG disposed of all SAP consulting units in 2014 in order to focus completely on the development, sale and consulting services for its own leading product portfolio. With this step, the company is transforming to a high-profit product company with a focus on its own software products. Group product revenue—comprising license and maintenance sales from the DBP and A&N product families—rose to €157.1 million (2014: €141.3 million), outperforming last year by 11 percent. As a percentage of total revenue, product sales increased to 76 percent (2014: 72 percent). This lasting positive trend with respect to the revenue mix confirms Software AG's focus on sustainable recurring income.

The company's maintenance revenue grew 14 percent to hit a record level at €103.6 million (2014: €91.1 million). Recurring revenue thus again accounted for more than half of total revenue and, for the first time in Software AG's existence, exceeded €100 million in one single quarter. License revenue from the two product families was up 7 percent to total €53.5 million (2014: €50.2 million). This further demonstrates Software AG's intensified focus on sustainable profitability and value-oriented development.

Exchange rate effects

Exchange rate effects had a positive impact (9 percent) on Software AG's total revenue in the second quarter of 2015, nearly identical to the first quarter of the year. This trend was encouraged by the weak euro against the U.S. dollar and the fact that Software AG generates a large share of its product revenue outside of the euro zone. Nearly one-third of the company's revenue was generated in U.S. dollars, which is a significant increase over last year (H1/2014: 22 percent). Of the three types of revenue, licenses were most positively affected by exchange rates totaling 10 percent, followed by maintenance revenue totaling 9 percent. At 5 percent, currency translation had a much smaller, nevertheless positive, effect on Consulting. Thus, the company made total gains of €16.3 million from exchange rates in the second quarter of 2015. In contrast, revenue in the same period in 2014 suffered losses of €5.4 million due to exchange rate effects.

Exchange rates also had a positive impact in the amount of 9 percent on the first half of 2015, totaling €32.5 million. Revenue generated in currencies other than the euro increased a solid six percentage points in the first half of the year to 65 percent (2014: 59 percent) of total revenue. The share of total revenue in euros decreased to 35 percent (2014: 41 percent). After the two major currencies (euro and U.S. dollar), notable revenue shares were also generated in in pound sterling (GBP) at 6 percent, the Israeli shekel (ILS) and the Brazilian real (BRL) at 4 percent respectively and the Australian and Canadian dollar at 3 percent respectively.

Earnings performance

Software AG further reduced its cost of sales in the second quarter of 2015. At €54.0 million (2014: €62.9 million), this is a 14-percent drop year-on-year. This led to a significant increase in gross profit margin, from 67.9 percent in the second quarter of 2014 to 73.7 percent in 2015. The main factors fueling profitability were the growth in the high-profit maintenance business and the associated positive revenue mix trend, A&N's strong performance, Consulting's increased margins after the unit's consolidation and the improved efficiency in internal and go-to-market processes.

Research and development (R&D) expenses were equivalent to last year at €26.8 million (2014: €26.6 million). Sales and marketing expenses rose to €70.3 million (2014: €64.2 million), primarily as a result of exchange rate effects and investments in partner business. These expenses were still disproportionately low in relation to revenue growth. Due to the improved business situation, general administrative expenses relating to variable remuneration and stock option plans increased year-on-year to €18.9 million (2014: €15.9 million). Compared to the first quarter of the year, however, these expenses decreased by €1.2 million.

Software AG's Q2 earnings before interest and taxes (EBIT) totaled €33.2 million (2014: €25.0 million). This represents a 33-percent increase. Accordingly, Software AG's EBIT margin with respect to total revenue rose to 16.1 percent (2014: 12.8 percent). The reasons for this robust performance were the company's value-oriented strategy geared toward strengthening product revenue, growing recurring maintenance revenues and its proactive efficiency management.

In order to increase its long-term enterprise value, Software AG wants to continue growing profitably and fortifying its financial strength. To achieve these strategic goals, the company employs an internal control system. Above all, Software AG regards product revenue based on IFRS reporting, operating income (non-IFRS) and operating profit margin (non-IFRS) to be its most relevant performance indicators. Software AG defines operating income as follows:

Earnings before all taxes

    • Acquisition-related depreciation of intangible assets
    • Acquisition-related decreases in product revenue by way of purchase price allocations
    • Other acquisition-related effects on earnings
    • Expenses resulting from share price-based remuneration
    • Restructuring/severance expenses
    • Other one-time effects
  • = Operating income (non-IFRS)

Operating profit margin is calculated by dividing EBITA (non-IFRS) by total Group revenue.

Software AG's operating income (non-IFRS EBITA) increased by 8 percent to €48.6 million (2014: €45.1 million) in the second quarter of 2015. Accordingly, the operating profit margin climbed to 23.6 percent (2014: 23.0 percent).

Net financial expense was reduced to −€1.1 million (2014: − €2.6 million) due to a substantial reduction in financial liabilities compared to 2014. Income taxes increased in the second quarter of 2015 to €10.9 million (2014: €5.8 million). Accordingly, Software AG's tax rate went up to 38.0 percent (2014: 36.6 percent).

As in the first quarter of 2015, Q2 net income after taxes increased year-on-year at €19.9 million (2014: €14.2 million), this is 40-percent growth. Earnings per share (basic) improved a solid 39 percent, reaching €0.25 (2014: €0.18).

Revenue and earnings by business line (segment report)

Software AG's revenue in the amount of €205.6 million (2014 revenue from continued operations: €187.7 million) in the second quarter of 2015 can be broken down by business line as follows:

  • Revenue generated by the Digital Business Platform (DBP) line increased to 48 percent (2014: 43 percent) of total revenue.
  • Revenue from the Adabas&Natural (A&N) line as a percentage of total revenue decreased slightly to 28 percent (2014: 29 percent).
  • The Consulting business line (without SAP consulting) accounted for 24 percent (2014 reported revenue: 28 percent, revenue from continued operations: 25 percent) of total revenue.

DBP is the largest business line and addresses rapidly growing digital transformation issues. DBP's share of total revenue increased again in the second quarter of 2015. This distribution of revenue reflects Software AG's targeted transition to a high-margin product company.

Digital Business Platform (DBP)

All Software AG products for enterprise digitization are grouped in the DBP business line. Revenue in Software AG's largest segment increased to €99.8 million (2014: €84.6 million) in Q2 2015. This is 18 percent higher than last year.

DBP maintenance revenue rose to €62.8 million (2014: €51.9 million), which reflects 21-percent growth year-on-year. So nearly two-thirds (63 percent) of the segment's revenue was recurring, highly profitable income. The growth rates in this business line illustrate the sustainable results of past license business and effects of strategic measures.

Totaling €37.0 million (2014: €32.7 million), DBP license revenue clearly outperformed last year. After four quarters

of no expansion, this 13-percent increase is confirmation that the company's long-term license strategy is paying off and it is back on track to growth. Software AG broke a new record for recurring income from digital products with DBP maintenance revenue at €62.7 million (2014: €51.8 million). The DBP segment already accounts for more than 60 percent of maintenance revenues—a trend that reflects the company's medium to long-term value growth strategy.

The cost of sales in the DBP line increased to €6.5 million (2014: €5.5 million). Sales and marketing expenses were €52.3 million (2014: €45.4 million); and research and development expenses (R&D) were €21.5 million (2014: €20.4 million). Software AG continued investing in partnerships in order to leverage economies of scale at a global level. DBP's segment earnings increased 46 percent to €19.4 million (2014: €13.3 million) as a result of improved growth in maintenance and license revenue. In spite of investments made in the partner ecosystem, the DBP segment margin rose 3.7 percentage points to 19.5 percent (2014: 15.7 percent).

Adabas&Natural (A&N)

The A&N business line, which encompasses Software AG's traditional database business, continued its strong performance from the first quarter of this year. This illustrates the endurance and customer relevance of the established business model. A&N revenue for the period grew 3 percent to €57.5 million (2014: €55.9 million).

Growth was spurred primarily by the maintenance business, which was up 7 percent to €40.9 million (2014: €38.4 million). Maintenance accounts for 71 percent of this segment's overall revenue. Software AG interprets the growth in these recurring maintenance revenues—fueled in part by strong customer loyalty—as proof of the key relevance of the A&N product portfolio to the customer base.

Although the market for traditional database software is in decline due to its maturity and saturation, A&N license sales dropped only 5 percent to €16.5 million (2014: €17.4 million) in the second quarter. With respect to the first half-year period, this moderate decrease was more than compensated for by the significant increase in the first quarter of 2015. This highlights the degree of customer engagement and loyalty in Software AG's traditional database product line.

The cost of sales for this segment was €3.3 million (2014: €2.9 million) in Q2 and therefore slightly up year-on-year. Sales and marketing expenses, in contrast, were down at €8.3 million (2014: €8.8 million). A decrease was also reported in R&D expenses, at €5.3 million (2014: €6.3 million). Efficiency optimization in R&D was one result of the company's focus on a value-oriented strategy.

Thanks to the strong results in the maintenance business, A&N's segment earnings climbed to €40.6 million (2014: €37.9 million). And its margin was quite high at 70.6 percent (2014: 68.0 percent).

Consulting

The Consulting business line generated €48.4 million in revenue in the second quarter of 2015. This shows a slight revenue increase for consulting related to Software AG products (continued operations) compared to the adjusted result from the previous year (2014 excluding divested SAP consulting operations: €47.2 million). The revenue reported in the amount of €55.5 million in 2014 included the non-strategic SAP service operations, all of which Software AG sold in May 2014. This measure reflects Software AG's strategy of transforming into a highly profitable product company and focusing on sustainable, value-oriented development. As in the first quarter of the year, a considerable drop in the cost of sales was reported for Consulting at €39.5 million (2014: €48.1 million). Sales and marketing expenses were also down at €5.1 million (2014: €5.9 million).

The sale of non-strategic units, efficiency improvements and focusing on profitable projects led to a significant increase in profitability in the Consulting business line. Its segment earnings more than doubled to total €3.8 million (2014: €1.5 million). The segment margin also improved 5.2 percentage points to 7.9 percent (2014: 2.7 percent). The Consulting line's profitability takes explicit priority over revenue growth and is a clearly defined element of the new valueoriented strategy. Furthermore, Consulting serves as an enabler for product sales in both and the digital and database lines.

First half-year 2015

Software AG's total revenue for the first six months of the current fiscal year was €399.7 million (2014: €404.9 million). Product revenue (licenses and maintenance) rose 5 percent to €303.4 million (2014: €288.7 million). Of that amount, the DBP line accounted for €190.8 million (2014: €179.8 million)—by far the largest contribution—and A&N for €112.6 million (2014: €106.7 million).

Licenses generated €100.1 million (2014: €107.3 million) in the half-year period. Of license revenue, the DBP portfolio accounted for €68.1 million (2014: €76.5 million) and A&N products for €31.9 million (2014: €30.7 million). In the first half of the year, maintenance revenue increased significantly to €203.3 million (2014: €181.4 million), accounting for more than half of total revenue. This new record set by the high-margin, recurring maintenance revenue is a result of sales successes and license turnover in the past and confirms Software AG's focus on a sustainable, value-oriented corporate strategy. Service revenue fell to €96.0 million (2014: €115.9 million), primarily due to the sale of the SAP consulting operations. Since the realignment in 2014, service revenue is recognized for the Consulting business line only. EBIT in the first half of 2015 was up 13 percent year-on-year at €62.5 million (2014: €55.5 million). Accordingly, the EBIT margin increased to 15.6 percent (2014: 13.7 percent). Earnings per share (basic) for the period rose to €0.49 (2014: €0.41).

Financial Position

Net cash provided by operating activities more than doubled to reach €50.3 million (2014: €22.4 million) in the second quarter. This reflects growth of 124 percent year-on-year.

Improved earnings in the high-margin product business and in the Consulting line factored into this growth. Active receivables management also led to increased cash flows. This continued growth reflects Software AG's commitment to sustainable profitability.

Cash flows from investing activities approximated last year's level at €15.7 million (2014: €15.7 million). The sale of property, plant and equipment and intangible assets resulted in higher cash inflows of €2.2 million (2014: €0.4 million), whereas investments in property, plant and equipment and intangible assets led to outflows of €4.4 million (2014: €2.7 million).

The sale of short-term capital investments and/or securities due led to particularly high cash inflows of €20.0 million (2014: €6.0 million). A total of €2.1 million was paid for the purchase of financial assets, about €0.5 more than the year before.

Cash outflows from financing activities totaling €38.9 million (2014: €210.1 million) were significantly lower than last year. The considerable decrease is mainly because financial liabilities in the amount of €200.1 million were repaid in the same period of 2014. The total dividend payout sum was €39.5 million (2014: €36.4 million) in 2015, which is €4.1 million higher than in 2014.

As of June 30, 2015, cash and cash equivalents were €424.0 million, compared to €253.9 million the same date one year before and €318.4 million at the beginning of the current fiscal year.

Free cash flow in the second quarter performed similarly well to the first quarter. At €45.9 million (2014: €18.5 million) in the second quarter, free cash flow more than doubled year-on-year; and at €106.2 million (H1/2014: €66.3 million) in the first half-year, it increased 60 percent. These are new records for both the second quarter and the first half-year. The ratio of free cash flow to total revenue in the second quarter was 22 percent (2014: 9 percent). In relation to net income, this ratio was 230 percent, compared to 130 percent in the same quarter last year and 120 percent in fiscal 2014. Free cash flow per share increased accordingly to €0.58 (2014: €0.23).

Assets

Software AG's total assets rose to €1,917.5 million as of June 30, 2015 from €1,730.7 million the year before and from €1,848.9 million as of December 31, 2014 (+6.2 percent). Several factors had an impact on total assets: Software AG's balance sheet again showed a net cash position of €5.7 million (Dec. 31, 2014: − €70.4 million), which reflects a year-on-year improvement of €76.1 million. On the assets side, a 33-percent increase in cash and cash equivalents was achieved to reach €424.0 million in comparison to the beginning of the year, despite the high dividend payout totaling €39.5 million (2014: €36.4 million). Short and long-term trade receivables were €250.0 million (Dec. 31, 2014: €298.6 million); the decrease of €48.6 million compared to the end of 2014 resulted from Software AG's active working capital management. Income tax receivables and deferred taxes, on the other hand, increased by €5 million compared to the end of fiscal 2014.

On the liabilities side, financial liabilities rose €5.3 million to €449.4 million compared to December 31, 2014. Due to the targeted expansion of the maintenance business, deferred income, which includes the increasing volume of future maintenance revenues, grew to €154.1 million (Dec. 31, 2014: €112.1 million). This represents a 37-percent increase. Software AG's shareholders' equity increased to €1,079.1 million (Dec. 31, 2014: €1,013.4 million) as of June 30, 2015. Accordingly, the equity ratio climbed to 56 percent (Dec. 31, 2014: 55 percent).

Financial Performance Financial Position Assets

Events After the Balance Sheet Date

Risks and Opportunities Outlook

Employees

As of June 30, 2015 the Software AG Group had 4,349 (2014: 4,421) employees (full-time equivalents). This shows a moderate decrease compared to the same date in 2014 and to March 31, 2015 (4,367). Broken down by department, the number of employees in Service and Consulting was 1,826 (2014: 1,821), in Sales and Marketing 942 (2014: 993), in R&D 957 (2014: 968) and in Administration 624 (2014: 639).

From a regional perspective, the number of employees as of June 30, 2015 in Germany was 1,177 (2014: 1,251) and in the United States 616 (2014: 718). The vast majority of Software AG staff members work in other countries, accounting for 2,556 (2014: 2,637) employees.

Management's assessment of second-quarter results

Software AG's Management Board considers the company's increasing profitability as well as the positive customer and analyst feedback on its market-leading product portfolio and far-sighted positioning to be confirmation of its strategy. Software AG's financial performance over the last three quarters reflects the success of its value-oriented focus on profitable growth, which was started about twelve months ago. Our performance again confirms our ability to execute quickly and the value potential of our business. We focus on five fundamental value drivers: product business, recurring revenues, efficient processes, an attractive dividend policy and share buybacks.

Despite a challenging market climate in the global software market with mixed trends in different countries, Software AG's Group revenue grew by 10 percent to €205.6 million in the second quarter of 2015. We achieved growth in all segments—both quarter-on-quarter and year-on-year. Maintenance revenue, which is a recurring type of income ensuring profitability, hit a new company record in surpassing 100 million euros in one single quarter. The more than €200 million in recurring maintenance revenue generated in the first half of the year is proof of value creation for customers and shareholders.

Fueled by growth in the highly profitable product business with licenses and maintenance, EBIT increased by 33 percent year-on-year. Free cash flow—also a key financial indicator broke records both in the second quarter and in the first half-year of 2015. We consider these results to reflect the rapid implementation of our targeted structural improvements and of sales and process optimization.

We will continue focusing on profitable growth in the second half of 2015—fueled by best-in-class processes and organic growth thanks to our leading digital software portfolio. Independent industry analysts and customers confirm that Software AG is technologically very well positioned in the global market. We are making large strides in our own transformation to a product provider with growing recurring business. As the foundation of future innovation and earningsper-share growth, increased profitability will remain Software AG's priority. Based on growth in product revenue—including an increasing percentage of maintenance revenue—and earnings as well as a strong project pipeline, Software AG confirms its outlook for the 2015 fiscal year.

Events After the Balance Sheet Date

There were no significant events after the balance sheet date.

Risks and Opportunities

Software AG's 2014 Annual Report contains a comprehensive Risk and Opportunity Report (see pp. 81–89) which describes specific risks that could have a negative impact on business and financial performance or assets and financial position. It also describes key opportunities for Software AG. There were no changes to the risk and opportunity situation of the Software AG Group in the second quarter of 2015 as compared to the risks and opportunities identified in the 2014 Annual Report.

Outlook

Based on the results from the first half of 2015, Software AG confirms the outlook previously communicated for fiscal 2015. The company anticipates revenue growth in the Digital Business Platform business line at the low end of the projected range between 6 and 12 percent. Furthermore, Software AG expects revenue in the Adabas&Natural business line at the high end of the projected range between −8 and −14 percent. Software AG assumes that further efficiency increases in sales and marketing and across the organization as a whole will have a positive effect on profitability. Software AG therefore expects an operating profit margin (non-IFRS) between 27.5 and 28.5 percent.

Interim Financial Statements

Consolidated Income Statement

for the six months and three months ended June 30, 2015 (IFRS, unaudited)

in € thousands HY1 2015 HY1 2014 Change in % Q2 2015 Q2 2014 Change in %
Licenses 100,054 107,311 −7% 53,513 50,207 7%
Maintenance 203,326 181,355 12% 103,624 91,052 14%
Services 95,969 115,864 −17% 48,333 54,571 −11%
Other 338 339 0% 160 154 4%
Total revenue 399,687 404,869 −1% 205,630 195,984 5%
Cost of sales −108,823 −130,903 −17% −54,055 −62,879 −14%
Gross profit 290,864 273,966 6% 151,575 133,105 14%
Research and development
expenses
−54,227 −53,801 1% −26,835 −26,649 1%
Sales, marketing and distribution
expenses
−134,467 −133,642 1% −70,335 −64,220 10%
General and administrative
expenses
−38,944 −35,012 11% −18,856 −15,924 18%
Other taxes −2,901 −4,041 −28% −1,330 −2,403 −45%
Operating earnings 60,325 47,470 27% 34,219 23,909 43%
Other income 16,577 16,212 2% 650 4,471 −85%
Other expenses −17,290 −12,221 41% −3,014 −5,760 −48%
Net financial income/expense −2,439 −5,476 −55% −1,078 −2,629 −59%
Earnings before income taxes 57,173 45,985 24% 30,777 19,991 54%
Income taxes −18,532 −13,263 40% −10,849 −5,836 86%
Net income 38,641 32,722 18% 19,928 14,155 41%
Thereof attributable to shareholders
of Software AG
38,549 32,621 18% 19,880 14,064 41%
Thereof attributable to non-
controlling interests
92 101 48 91
Earnings per share in € (basic) 0.49 0.41 20% 0.25 0.18 39%
Earnings per share in € (diluted) 0.49 0.41 20% 0.25 0.18 39%
Weighted average number of
shares outstanding (basic)
78,918,844 79,538,055 78,918,844 78,889,344
Weighted average number of
shares outstanding (diluted)
78,969,362 79,725,204 79,036,207 79,080,201

Consolidated Income Statement Statement of Comprehensive Income

Statement of Comprehensive Income

for the six months and three months ended June 30, 2015 (IFRS, unaudited)

in € thousands HY1 2015 HY1 2014 Q2 2015 Q2 2014
Net income 38,641 32,722 19,928 14,155
Currency translation differences 49,700 13,863 −14,969 11,357
Net gain/loss on remeasuring financial assets 1,399 487 504 353
Net gain/loss arising from translating net investments in
foreign operations
3,132 316 −1,597 308
Items that may be reclassified to profit or loss 54,231 14,666 −16,062 12,018
Net actuarial gain/loss and asset caps on defined benefit
plans
0 81 0 81
Items not to be reclassified to profit or loss 0 81 0 81
Other comprehensive income 54,231 14,747 −16,062 12,099
Total comprehensive income 92,872 47,469 3,866 26,254
Thereof attributable to shareholders of Software AG 92,780 47,368 3,817 26,163
Thereof attributable to non-controlling interests 92 101 49 91

Consolidated Balance Sheet

as of June 30, 2015 (IFRS, unaudited)

Assets

in € thousands June 30, 2015 Dec. 31, 2014
Current assets
Cash and cash equivalents 423,936 318,396
Securities 31,183 55,311
Inventories 76 85
Trade receivables 193,842 211,178
Other receivables and other assets 22,602 20,689
Income tax assets 33,008 29,725
704,647 635,384
Non-current assets
Intangible assets 172,623 180,196
Goodwill 893,075 857,279
Property, plant and equipment 56,322 61,171
Financial assets 9,293 7,103
Trade receivables 56,140 87,447
Other receivables and other assets 6,848 4,996
Income tax assets 5,276 4,423
Deferred taxes 13,240 10,937
1,212,817 1,213,552
Total Assets 1,917,464 1,848,936

Equity and Liabilities

in € thousands June 30, 2015 Dec. 31, 2014
Current liabilities
Financial liabilities 104,991 103,646
Trade payables 25,922 32,600
Other liabilities 47,925 56,049
Other provisions 57,942 78,849
Tax liabilities 22,882 32,605
Deferred income 152,821 111,348
412,483 415,097
Non-current liabilities
Financial liabilities 344,406 340,499
Trade payables 0 0
Other liabilities 2,267 6,320
Provisions for pensions 43,581 42,566
Other provisions 13,009 13,205
Deferred taxes 21,350 17,131
Deferred income 1,235 738
425,848 420,459
Equity
Share capital 79,000 86,944
Capital reserves 55,536 43,195
Retained earnings 946,249 1,161,411
Other reserves −304 −54,535
Treasury shares −2,270 −224,466
Share attributable to shareholders of Software AG 1,078,211 1,012,549
Non-controlling interests 922 831
1,079,133 1,013,380
Total Equity and Liabilities 1,917,464 1,848,936

Consolidated Statement of Cash Flows

for the six months and three months ended June 30, 2015 (IFRS, unaudited)

in € thousands HY1 2015 HY1 2014 Q2 2015 Q2 2014
Net income 38,641 32,722 19,928 14,155
Income taxes 18,532 13,263 10,849 5,836
Net financial income/expense 2,439 5,476 1,078 2,629
Amortization/depreciation of non-current assets 26,457 27,440 12,814 13,431
Other non-cash income/expense 6,542 3,949 −362 3,150
Operating cash flow before changes in
working capital
92,611 82,850 44,307 39,201
Changes in inventories, receivables and other current
assets
39,558 55,549 27,571 31,169
Changes in payables and other liabilities 10,791 −11,876 −9,601 −9,748
Income taxes paid −30,473 −48,140 −12,224 −33,718
Interest paid −4,493 −10,224 −1,614 −6,679
Interest received 3,783 4,334 1,838 2,187
Net cash provided by operating activities 111,777 72,493 50,277 22,412
Proceeds from the sale of property, plant and equipment/
intangible assets
2,388 1,335 2,185 369
Purchase of property, plant and equipment/intangible
assets
−5,976 −6,002 −4,426 −2,688
Proceeds from the sale of financial assets 138 156 0 50
Purchase of financial assets −2,130 −1,633 −2,109 −1,619
Proceeds from the sale of current financial assets 24,221 6,000 20,005 6,000
Purchase of current financial assets −3 −4,754 0 −1,941
Proceeds from the sale of disposal groups −1,000 18,188 0 18,188
Payment for acquisitions, net 0 −3,667 0 −2,667
Net cash used in investing activities 17,638 9,623 15,655 15,692

Consolidated Statement of Cash Flows

in € thousands HY1 2015 HY1 2014 Q2 2015 Q2 2014
Repurchase of treasury stock
(including hedge premiums paid)
0 −70,582 0 0
Sale of treasury stock 0 1,423 0 1,423
Dividends paid −39,459 −36,430 −39,459 −36,430
Additions to financial liabilities 4,847 25,000 2,710 25,000
Repayments of financial liabilities −2,956 −202,012 −2,137 −200,096
Net cash provided by/used in financing activities −37,568 −282,601 −38,886 −210,103
Change in cash and cash equivalents from cash-relevant
transactions
91,847 −200,485 27,046 −171,999
Valuation-related change in cash and cash equivalents 13,693 4,445 −6,223 4,527
Net change in cash and cash equivalents 105,540 −196,040 20,823 −167,472
Cash and cash equivalents at the beginning of period 318,396 449,984 403,113 421,416
Cash and cash equivalents at the end of period 423,936 253,944 423,936 253,944
Free cash flow 106,197 66,349 45,927 18,524

Consolidated Statement of Changes in Equity

for the six months ended June 30, 2015 (IFRS, unaudited)

Common
shares
outstanding
(no.)
Share capital Capital reserves Retained
earnings
in € thousands
Equity as of January 1, 2014 81,513,689 86,944 46,144 1,087,328
Comprehensive income 32,621
Transactions with equity holders
Dividend payment −36,275
New shares issued
Stock options 1,570
Issue and disposal of treasury stock 59,000 −165
Repurchase of treasury stock −2,653,845
Other
Transactions between shareholders
Equity as of June 30, 2014 78,918,844 86,944 47,549 1,083,674
Equity as of January 1, 2015 78,918,844 86,944 43,195 1,161,411
Comprehensive income 38,549
Transactions with equity holders
Dividend payment −39,459
New shares issued
Stock options 12,341
Issue and disposal of treasury stock −7,944 −214,252
Repurchase of treasury stock
Other
Transactions between shareholders
Equity as of June 30, 2015 78,918,844 79,000 55,536 946,249
Total Non-controlling
interests
Attributable to
shareholders
of Software AG
Treasury shares Other reserves
Currency
translation
gains/losses
from net
investments in
foreign
operations
Actuarial gains/
losses from
defined
benefit plans
Fair value
measurement
of securities
and
derivatives
Currency
translation
differences
965,595 793 964,802 −155,534 2,031 −22,945 −2,055 −77,111
47,469 101 47,368 316 81 487 13,863
−36,430 −155 −36,275
1,570 1,570
1,485 1,485 1,650
−70,582 −70,582 −70,582
0
0 0
909,107 739 908,368 −224,466 2,347 −22,864 −1,568 −63,248
1,013,380 831 1,012,549 −224,466 6,437 −27,308 −1,365 −32,299
92,872 92 92,780 3,132 0 1,399 49,700
0
−39,459 −39,459
0
12,341
12,341
0 0 222,196
0 0
−1 −1 0
0
0

Consolidated Statement of Changes in Equity

Notes to the Interim Financial Statements

General

Basis of Presentation

Software AG's condensed and unaudited consolidated financial statements (interim financial statements) as of June 30, 2015 have been prepared in accordance with International Financial Reporting Standards (IFRS) applicable on the balance sheet date, as endorsed by the EU. The IASs/IFRSs applicable as of June 30, 2015 were observed, as were the corresponding interpretations of the International Financial Reporting Interpretations Committee (IFRIC—formerly SIC).

Software AG is a registered stock corporation under German law with registered offices in Darmstadt. Software AG is the parent company of a Group that is globally active in the fields of software development, licensing and maintenance as well as IT services.

The consolidated interim financial statements of Software AG are expressed in thousands of euros unless otherwise stated.

Software AG waived a voluntary audit and a review of the consolidated interim financial statements (half-year report).

Changes in the Consolidated Group

The following changes occurred in the consolidated Group in the first six months of fiscal 2015.

Germany Foreign Total
Jan. 1, 2015 11 70 81
Disposals
(including mergers)
2 1 3
June 30, 2015 9 69 78

The disposals resulted from two mergers in Germany and one closure in Singapore.

Accounting Policies

The same accounting policies have been applied to the consolidated interim financial statements as were applicable to the consolidated financial statements as of December 31, 2014. For more detailed information on these accounting policies, please see Note 3 of the consolidated financial statements for fiscal 2014. These quarterly financial statements have been prepared in accordance with IAS 34: Interim Financial Reporting.

First-time application of new accounting rules

The new accounting rules to be applied in the first half of 2015 had no significant effect on Software AG's half-year financial statements.

New but not yet effective accounting rules

For more details on new, not yet effective accounting rules and those for which Software AG has not opted for early application, please refer to Note 3 of the 2014 Annual Report.

Business Combinations

Software AG did not acquire any companies during the first half of 2015.

Notes to the Consolidated Balance Sheet

Intangible Assets and Goodwill

Goodwill amounted to €893,075 thousand as of June 30, 2015, an increase of €35,796 thousand compared to December 31, 2014. This change is due solely to exchange rate fluctuations.

Interim Management Report Interim Financial Statements Notes to the Interim Financial Statements Additional Information General

Notes to the Consolidated Balance Sheet Other Disclosures

Equity

Share capital

Software AG's share capital totaled €79,000 thousand as of June 30, 2015 (Dec. 31, 2014: €86,944 thousand), divided into 79,000,000 bearer shares (Dec. 31, 2014: 86,943,945). Each share entitles its holder to one vote.

The change resulted from the redemption of a total of 7,943,945 treasury shares, which the Management Board of Software AG approved on April 28, 2015. That represents 9.14 percent of Software AG's share capital prior to the redemption and capital decrease.

The decision was passed making use of the authorization granted by the Annual Shareholders' Meeting of May 3, 2013. The shares were retired on April 30, 2015.

Dividend

Pursuant to the proposal of the Management Board and the Supervisory Board, the Annual Shareholders' Meeting resolved on May 13, 2015 to appropriate €39,459 thousand (2014: €36,275 thousand) for a dividend payout from the net retained profits of €91,144 thousand reported by Software AG, the controlling Group company, in 2014. This corresponded to a dividend of €0.50 (2014: €0.46) per share. A total amount of €51,685 thousand (2014: €99,767 thousand) was carried forward.

Treasury shares

As of December 31, 2014 Software AG held 8,025,101 (2014: 5,430,256) treasury shares representing an interest of €8,025,101 (2014: €5,430,256) or 9.23 percent (2014: 6.25 percent) of the share capital. Due to the above mentioned redemption of a total of 7,943,945 treasury shares, Software AG's balance of treasury shares as of June 30, 2015 was 81,156 (2014: 8,025,101) representing an interest of €81,156 (2014: €8,025,101), or 0.10 percent (2014: 9.23 percent, before redemption and capital decrease) of the share capital after redemption and capital decrease.

In the first half of 2014 Software AG repurchased 2,653,845 treasury shares (based on a value date) between January 1, 2014 and February 28, 2014 at an average price of €26.59 per share—not including transaction fees (€26.60 including transaction fees)—for a total cost of €70,561 thousand—not including transaction fees (€70,582 thousand including transaction fees). In the second quarter of 2014, 59,000 treasury shares were used to service stock options exercised under MIP III. As of June 30, 2014 Software AG thus held 8,025,101 treasury shares representing an interest in the share capital of €8,025,101 (9.23 percent).

Other Disclosures

Segment Reporting

Segmentation is in accordance with the internal control of the Group. Software AG therefore reports on the following three segments:

• Digital Business Platform, formerly Business Process Excellence

(DBP: integration, business process management and big data with the webMethods, ARIS, Alfabet, Apama and Terracotta product families)

• Adabas & Natural, formerly Enterprise Transaction Systems

(A&N: data management with the Adabas &Natural products)

• Consulting (implementation of Software AG products)

The table below shows the segment data for the second quarters and half-years of 2015 and 2014:

Segment Report for the six months ended June 30, 2015 (IFRS, unaudited)

Adabas&Natural
HY1 2015 HY1 2014
in € thousands
Licenses 31,949 30,661
Maintenance 80,653 76,013
Product revenue 112,602 106,674
Services 0 0
Other 290 328
Total revenue 112,892 107,002
Cost of sales −6,664 −6,216
Gross profit 106,228 100,786
Sales, marketing and distribution expenses −17,041 −17,933
Segment contribution 89,187 82,853
Research and development expenses −10,771 −12,484
Segment result 78,416 70,369
General and administrative expenses
Other taxes
Operating earnings
Other income/expense, net
Financial income/expense, net
Earnings before income taxes
Income taxes
Net income

Other Disclosures

Adabas&Natural Digital Business
Platform
Consulting Reconciliation Total
HY1 2014 HY1 2015 HY1 2014 HY1 2015 HY1 2014 HY1 2015 HY1 2014 HY1 2015 HY1 2014
30,661 68,105 76,458 0 192 100,054 107,311
122,673 103,386 0 1,956 203,326 181,355
106,674 190,778 179,844 0 2,148 303,380 288,666
0 2 0 95,967 115,864 95,969 115,864
328 7 1 41 10 338
107,002 190,787 179,845 96,008 118,022 399,687 404,869
−6,216 −13,561 −11,176 −78,585 −100,014 −10,013 −13,497 −108,823 −130,903
177,226 168,669 17,423 18,008 −10,013 −13,497 290,864 273,966
−98,409 −94,516 −9,818 −13,179 −9,199 −8,014 −134,467 −133,642
78,817 74,153 7,605 4,829 −19,212 −21,511 156,397 140,324
−43,456 −41,317 0 0 0 0 −54,227
35,361 32,836 7,605 4,829 −19,212 −21,511 102,170
−38,944 −35,012
−2,901
60,325
−713
−2,439
57,173
−18,532
38,641

Segment Report for the three months ended June 30, 2015 (IFRS, unaudited)

Adabas&Natural
Q2 2015 Q2 2014
in € thousands
Licenses 16,473 17,362
Maintenance 40,885 38,365
Product revenue 57,358 55,727
Services 0 0
Other 131 146
Total revenue 57,489 55,873
Cost of sales −3,283 −2,861
Gross profit 54,206 53,012
Sales, marketing and distribution expenses −8,309 −8,845
Segment contribution 45,897 44,167
Research and development expenses −5,332 −6,276
Segment result 40,565 37,891
General and administrative expenses
Other taxes
Operating earnings
Other income/expense, net
Financial income/expense, net
Earnings before income taxes
Income taxes
Net income

Other Disclosures

es -
Total Reconciliation Consulting Digital Business
Platform
Q2 2015 Q2 2014 Q2 2015 Q2 2014 Q2 2015 Q2 2014 Q2 2015
53,513 106 0 32,739 37,040
103,624 862 0 51,825 62,739
157,137 968 0 84,564 99,779
48,333 54,571 48,331 0 2
160 7 22 1 7
205,630 55,546 48,353 84,565 99,788
−54,055 −6,441 −4,776 −48,110 −39,457 −5,467 −6,539
151,575 −6,441 −4,776 7,436 8,896 79,098 93,249
−70,335 −4,002 −4,640 −5,925 −5,055 −45,448 −52,331
81,240 −10,443 −9,416 1,511 3,841 33,650 40,918
−26,835 0 0 0 0 −20,373 −21,503
54,405 −10,443 −9,416 1,511 3,841 13,277 19,415
−18,856
−1,330
34,219
−2,364
−1,078
30,777
−10,849
19,928

Contingent Liabilities

The carrying amount of collateral received was €13 thousand (2014: €32 thousand).

Disclosures on leases

The Group's rental agreements and operating leases relate chiefly to office space, vehicles and IT equipment. Lease payments under operating leases are recognized as an expense over the term of the lease.

in € thousands Up to 1 year >1 to 5 years > 5 years Total
Contractually agreed payments (gross amount) 10,990 46,829 13,104 70,923
Estimated income from subleases 1,780 3,218 0 4,998
Contractually agreed payments (net amount) 9,210 43,611 13,104 65,925

Seasonal Influences

Revenues and pre-tax earnings were distributed over fiscal year 2014 as follows:

in € thousands Q1 2014 Q2 2014 Q3 2014 Q4 2014 2014
License revenue 57,103 50,207 64,184 98,605 270,099
as % of license revenue for the year 21 19 24 36 100
Total revenue 208,886 195,984 205,641 247,323 857,834
as % of revenue for the year 24 23 24 29 100
Earnings before taxes 25,994 19,991 44,887 67,512 158,384
as % of earnings for the year 16 13 28 43 100

Based on historical data, the revenue and earnings distribution from 2014 is not fully representative. The distribution of revenue and earnings is regularly affected by large individual deals and is thus difficult to predict.

As % of total annual license revenue

Interim Management Report Interim Financial Statements Notes to the Interim Financial Statements Additional Information Other Disclosures

The following graph illustrates the development of license revenues in 2014 and 2013.

Litigation

All litigation that is potentially significant to Software AG has been described in Note 32 of the 2014 consolidated financial statements. There were no substantial changes in the second quarter of 2015 with respect to the legal disputes reported, nor were there any new legal disputes or other legal risks that could potentially have a significant effect on the company's financial position, financial performance or cash flows.

Provisions for litigation totaled €6,914 thousand (Dec. 31, 2014: €3,295 thousand) as of June 30, 2015. In addition, contingent liabilities in the amount of €25,811 thousand existed (Dec. 31, 2014: €25,100 thousand). But since a resource outflow as of June 30, 2015 was not probable, no provisions were set up. These are also related to specific legal disputes, for which accounting provisions were made.

Stock Option Plans and Stock Appreciation Rights Program

Software AG has various stock option plans for members of the Management Board, managers and other Group employees. Our stock price-based remuneration plans as of March 31, 2015 are described in detail on pages 170–175 of our 2014 Annual Report.

Management Incentive Plan 2015–MIP V 2015

The rights granted under Management Incentive Plan 2015 (MIP V) changed as follows in the first six months of the fiscal year:

Number of
rights
Exercise price
per right
Remaining
term
(in €) (in years)
Balance as of Dec. 31, 2014 555,600 0 3.0
Granted 3,800
Forfeited −28,700
Balance as of June 30, 2015 530,700 0 2.5
Thereof exercisable as of June 30, 2015

Management Incentive Plan 2011 (MIP IV) (2011–2016) The rights granted under Management Incentive Plan 2011 (MIP IV) changed as follows in the first six months of the fiscal year:

Number of
rights
Exercise price
per right
Remaining
term
Aggregated
intrinsic value
(in €) (in years) (in €)
Balance as of Dec. 31, 2014 4,182,500 41.34 6.5 0
Forfeited 170,000
Balance as of June 30, 2015 4,012,500 41.34 6.0 0
Thereof exercisable as of June 30, 2015

Interim Management Report Interim Financial Statements Notes to the Interim Financial Statements Additional Information Other Disclosures

Management Incentive Plan 2007 (MIP III)

(2007–2011)

The rights granted under Management Incentive Plan 2007 (MIP III) changed as follows in the first six months of the fiscal year:

Number of
rights
Exercise price
per right
Remaining
term
Aggregated
intrinsic
value
(in €) (in years) (in €)
Balance as of Dec. 31, 2014 1,719,800 24.12 4.5 0
Forfeited −11,000
Balance as of June 30, 2015 1,708,800 24.12 4.0 786*)
Thereof exercisable as of June 30, 2015

*) Based on the closing price on June 30, 2015

Employees

As of June 30, 2015, the average number of employees (part-time employees are taken into account on a pro rata basis only) by area of activity was as follows:

June 30,
2015
June 30,
2014
Maintenance and Services 1,826 2,094
Sales and Marketing 942 1,095
Research and Development 957 986
Administration 624 681
4,349 4,856

In absolute terms (part-time employees are counted in full), the Group employed 4,511 (2014: 4,753) people as of June 30, 2015.

Changes and Information Regarding Corporate Bodies

No changes occurred on the Management Board between January 1, 2015 and June 30, 2015.

As scheduled, Software AG shareholders elected their new representatives to the Supervisory Board at the company's Annual Shareholders' Meeting on May 13, 2015. The new Supervisory Board of Software AG is now composed of the following members:

  • Dr. Andreas Bereczky, director of production, ZDF
  • Ms. Eun-Kyung Park, CEO, ProSiebenSat.1 TV Deutschland GmbH
  • Mr. Alf Henryk Wulf, chairman of the board, Alstom Deutschland AG
  • Mr. Markus Ziener, board member, director of asset management, Software AG Foundation

Software AG employees had elected their representatives to the Supervisory Board on May 7, 2015 as follows:

  • Mr. Guido Falkenberg, employee representative, Software AG
  • Mr. Christian Zimmermann, employee representative, Software AG

In its inaugural session on June 15, 2015, the Supervisory Board elected Dr. Bereczky as its new Chairman and Mr. Guido Falkenberg as Deputy Chairman.

The composition of the Supervisory Board's committees as of June 15, 2015 was as follows:

Committee for Compensation and Succession Issues

Dr. Andreas Bereczky (Chairman) Guido Falkenberg Alf Henryk Wulf

Audit Committee

Markus Ziener (Chairman) Eun-Kyung Park Christian Zimmermann

Nominating Committee

Dr. Andreas Bereczky (Chairman) Alf Henryk Wulf Markus Ziener

Events After the Balance Sheet Date

There were no events that occurred between June 30, 2015 and the date of release of this report that were of significance to the consolidated financial statements.

Date and authorization for issue

Software AG's Management Board approved the consolidated interim financial statements on August 6, 2015.

Responsibility statement

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

Darmstadt/Germany, August 6, 2015

Software AG

K.-H. Streibich E. Duffaut

Dr. W. Jost A. Zinnhardt

Financial Calendar 2015

October 28 Financial figures Q3/9M 2015 (IFRS, unaudited)

Publication Credits

Publisher

Software AG Corporate Communications Uhlandstraße 12 64297 Darmstadt Germany

Tel. +49 61 51-92-0 Fax +49 61 51-1191 [email protected] Editorial Concept and Text Akima Media, Munich www.akima.de

Concept and Design

IR-One AG&Co., Hamburg www.ir-1.com

Contact

Software AG Corporate Headquarters Uhlandstraße 12 64297 Darmstadt Germany

Tel. +49 61 51-92-0 Fax +49 61 51-1191 Email: [email protected]

www.softwareag.com

Talk to a Data Expert

Have a question? We'll get back to you promptly.