Skip to main content

AI assistant

Sign in to chat with this filing

The assistant answers questions, extracts KPIs, and summarises risk factors directly from the filing text.

SpectrumOne AB Interim / Quarterly Report 2019

Feb 18, 2020

8586_rns_2020-02-18_2cdc3889-f0ef-49ac-b7db-d92f533eeb53.pdf

Interim / Quarterly Report

Open in viewer

Opens in your device viewer

Q4 INTERIM REPORT

October - December 2019

TargetEveryone AB (publ) 556526-6748

Fourth quarter

  • Net sales amounted to MSEK 0,7 (4.8)
  • EBITDA amounted to MSEK -32.6* (-11.2)
  • EBIT amounted to MSEK -34.9* (-15.4)
  • EBT amounted to MSEK 36.9* (-17.9)
  • Loan agreement amounting to SEK 10 million with largest shareholder
  • Extraordrinary general meeting held on November 19
  • TargetEveryone divests non-core legacy business TEO 1.0

Full year

  • Net sales amounted to MSEK 9.4 (21.6)
  • EBITDA amounted to MSEK -56.4 (-27.4)
  • EBIT amounted to MSEK -70.1 (-40.4)
  • EBT amounted to MSEK -74.6 (-46.8)
  • Earnings per share before dilutions amounted to SEK -0,37 (-0,44)

Significant events after the reporting period

  • TargetEveryone completes a directed issue of shares, receives a loan facility and proposes further long-term financing in connection with strategic acquisition of Cloud Explorers.

TargetEveryone´s launch party in January

*) Including loss on sales of subsidiaries amounting to MSEK 28,2

About TargetEveryone

TargetEveryone is a global MARTECH company, enabling our clients to streamline their 1-1 digital marketing, content and experiences within one SasS online platform. The company´s strategy is to approach both the enterprise segment and the SME-segment. Our unique solution makes marketeers able to easily target exactly the customers they want, and communicate with them in the channels they prefer, to maximize ROI. Our clients can easily segment their customers based on CRM data, market data and transactional data. Further, they can use a campaign editor to quickly build campaigns, and distribute these through our multichannel distribution system either by Email, SMS or SMS landing pages. The enterprise customers are served with our platform SpectrumOne, combining market analysis, customer segmentation and communication tools. The solution is based on big data to analyze and refine the customers behavior and demands. TargetEveryone´s headquarter is in Oslo, with branch office in Sweden. TargetEveryone is listed on Nasdaq First North in Stockholm and Merkur Market in Oslo.

www.targeteveryone.com

CEO statement

Closing and a new beginning

During the last five months of 2019, I have had the opportunity to lead a long-tormented company with amazing people and tremendous potential but in lack of leadership, focus and vision. I set a plan with the board in order to make a complete turnaround of the company, streamline our organisation and have the right focus on the market. What we had planned to be executed on 12 months basis we have accomplished to do in half that time. It turned out our people where more engaged, our potential even larger and our value to our clients much higher than we had expected. The times of insecurity are over, and our future is now brighter than ever.

We have a built a remarkable pipeline, secured clients on a high level and started processes with partners and new clients we could only have dreamt of earlier. All this a necessity in order to become the best Martech company in Europe. Also furthermore and importantly, become cash-flow positive and generate profit for growth and development increasing our shareholders value.

Today we have a highly competitive and unique platform approaching the very demanding and growing business data market, we have a partner program in place with several key partners and a sales structure optimized to enable us to approach the right clients. A clear cultural transformation in TargetEveryone has enabled us to dare to reach for larger clients and thus boost our own self-esteem. This is creating a positive circle, clients and partners are now reaching out to us to elaborate on how to cooperate together. This is truly taking us to a new position in the market

From unstable and unprofitable heading towards a success

We basically started off at zero after divesting our legacy business in TEO 1.0 in October. A decision not taken easily but looking back to it, we know more than ever that we did everything right. The divestment made it possible for us to have one focus, to develop and adapt our business to what is becoming the future of Martech - a high margin product with great future potentials and incredible testimonials from partners and customers today and I am certain from our future clients.

Significantly improved overall results & margin

TargetEveryone is at this moment experiencing the most remarkable turn-around in its history. Since last Q4 we have managed to cut the majority of operational costs by more than 70%, taking into consideration the extraordinary costs we have incurred during the reductions in staffing and restructured of our workforce.

Our EBITDA is clearly improved by more than 40% since last Q4, taking in consideration the one-off cost for loss on sales of subsisidiary. This is the result of a strict focus on our costs and streamlining the organisation to do the right things at the right time and on-time. All unnecessary costs not contributing to our immediate growth are basically cut off.

Essentially, starting off at zero in Q4 we have invoiced only for the fully implemented customers about 700 KSEK. We no longer offer any free trials or discounted contracts. Our product offering is strong and we do not experience that any of our clients are unwilling to pay from the beginning. Therefore, although these figures might seem somewhat low, with a levels that does not make us profitable in the short term – they should be seen as the beginning of our fundamental pricing and incomes, with each client fully invoiced earlier in the implementation phase giving us more solid, predictable, reliable incomes and growth. Additional to that, several customers were signed at the end of the quartile leading to their revenue not contributing in the Q4 but in Q1 to come.

Major revenue growth

We foresee a major client onboarding and revenue growth in the coming quarters. Derived from the clients recently signed or about to be signed, along with our strong pipeline via direct sales and our partners. This coupled with the acquisition of Cloud Explorers and the ability to greatly shorten the length of implementation period grants us an even faster tempo to our progress. In addition to this we are in the process of acquiring several more companies in order to broaden our offer and strengthen our position in the market. This growth is not only making our company's future brighter, but the strength for growth and our opportunities is becoming even more visible for me, and hopefully also for every shareholder of this company.

Growth and acquisition strategy finally starting off

This week we have completed the financial plan required for us to implement our strategy. The finalized plan grants us the opportunity to act goal-oriented with clear and important foresight into what will come. It also gives our shareholders relevant insights and a much appreciated transparency of what lays ahead us.

The following three aspects are of major importance in the financial agreement we communicated yesterday

  1. An opportunity to act on our highly ambitious acquisition strategy

  2. I. We start our acquisition tour with the acquisition of Cloud Explorers, a highly successful tech-company we have worked closely with the last two years

  3. II. With the presented financial plan we get the necessity strength to execute on further strategic acquisitions without any additional rights issues
  4. III. By strengthening our balance sheet, we also become more interesting for major actors to cooperate and engage with in many ways

2. Strong funding secured

I. Having the continued support from existing major shareholder and new professional investors investing in us secures our ability to accomplish our strategy and commitment of growth

3. One company – tremendous resources, talent and opportunities

  • I. Becoming one with our associated company we finally have the opportunity to work with their many existing clients and broaden the services provided
  • II. SpectrumOne is profoundly strengthened with the offerings we can add to it from Cloud Explorers services, hence increasing revenue streams
  • III. Synergies coming from the acquisition will directly affect our financials positively from day one – reduced developing costs and increased revenue
  • IV. By becoming one company we can also allocate all of our resources to further develop SpectrumOne into a service for the future were technologies such as machine learning and AI-modules can become an integrated part of the platform

Our ambitions

This is indeed a very important crossroad for our company. A couple of years ago The Economist published an article "The world's most valuable resource is no longer oil, but data". The article emphasizes that today's world has made data abundant, ubiquitous and far more valuable than any other resource on the planet. It states that "…collecting more data, a firm has more scope to improve its products, which attracts more users, generating even more data, and so on." Our contribution to this era of data is making it possible to act on the resource most companies collect. We provide our customers with a unique tool giving them easy yet unprecedented ability to work with and visualize their data. This enables our customers to get a precise view of their customer behaviors and drive smart decisions based on insights and powerful analyzes.

I have no doubt we are right on target and in precisely the right place to make all of the above reality. We have begun a journey on which we have now taken our first fundamental steps. I am looking forward to you joining us in the very exciting times ahead of us.

STOCKHOLM, FEB 2020 HOSNI TEQUE-OMEIRAT CEO

OPERATIONS

CUSTOMERS AND NEW BUSINESSES

The fourth quarter was the first quarter when all sales efforts could be focused solely on SpectrumOne after the divestment of the old platform TEO 1.0. A lot of time and resources had to be spent on handing over the old business to the new owners of TEO 1.0, but we managed to get some new customers during the last quarter. Especially was our associated company Cloud Explorers successful in getting well-known reference customers such as DHL and PostNord.

The sales work in Sweden had to be re-built from scratch after the divestment of TargetEveryone Sweden AB. A new sales manager were recruited and started his work on December, 1. The plan is to take the experience and success from Norway and quickly implement this on the Swedish market and rest Europe.

REVENUE AND EARNINGS

The consolidated income statement for the fourth quarter of 2019 comprises the parent company TargetEveryone AB and the subsidiaries VMSPlay Sweden AB and SpectrumOne AS. The 30% ownership of Cloud Explorers AS is also included in the results. In addition, revenues and earnings for the first 14 days until closing on the October 15, 2019 of the divested companies TargetEveryone AS and TargetEveryone Sweden AB have been included.

Fourth quarter

Net sales for the fourth quarter of the year amounted to SEK 0.7 (4.8) million, a decrease of SEK 4.1. The lower net sales are primarily caused by the divestment of TargetEveryone AS and TargetEveryone Sweden during October 2019. The gross profit amounted to SEK 0.4 (1.8) million for the consolidated operations,

with a gross margin at 56 (38) %. The higher gross margin is a result of better margins on SpectrumOne in comparison to the old platform TEO 1.0.

Operating expenses excluding direct costs and depreciation amounted to SEK 32.4 (14.1) million. The reason for the significantly higher operating expenses during the quarter is a result of loss on sale of subsidiaries amounting to SEK 28.2 million. Disregarding this one-off cost, the operating expenses excluding direct costs and depreciation have decreased from SEK 14.1 million to SEK 4.2 million. The personnel costs have decreased compared to previous quarters from SEK 4.1 million to SEK 1.7 million due to divestment of TargetEveryone AS and TargetEveryone Sweden AB. Two FTEs were laid off during the quarter with full effect from Q1 2020. Other external costs have decreased, mainly because of divestment of TargetEveryone AS and TargetEveryone Sweden AB as well as general cost-cutting measures. Depreciation and amortizations amounts to SEK 2.3 (3.5) million. The decrease compared to last year is mainly a result of divestment of TargetEveryone AS and TargetEveryone Sweden AB.

Operating profit (EBIT) for the period amounted to SEK -34.9 (-15.4) million. The operating margin is negative. Net financial items amounted to SEK -2.0 (-2.5) million. Profit before tax for the period amounted to SEK -36.9 (-17.9) million. Earnings per share before dilution amounted to SEK -0.37 (-0.44).

In total, there has been one-off costs related to the divestment of TargetEveryone AS and TargetEveryone Sweden AB at approximately SEK 28.2 million in the fourth quarter.

Twelve months

Net sales after twelve months amounted to SEK

9.4 (21.6) million, a decrease of SEK 16.8 million, where the majority of 2018 revenues came from our old platform TEO 1.0, which was divested in October. The gross profit was SEK 4.0 (8.1) million for the consolidated operations.

Operating expenses excluding direct costs and depreciation amounted to SEK 60.4 (40.5) million. The majority of the costs related to development are capitalized. The development cost after twelve months includes only the SpectrumOne platform. In general, the costs related to running operations have been substantially decreased during the period. Depreciation and amortizations amounts to SEK 16.0 (13.1) million including share of earnings from associated companies at SEK -2,4 (-2.6). This relates to intangible fixed assets relating to SpectrumOne.

Operating profit (EBIT) for the period amounted to SEK -70.1 (-40.4) million. Net financial items amounted to SEK -4.6 (-6.4) million. The Group has been charged with interest expenses for convertible loans and short-term loans. Profit before tax for the period amounted to SEK -74.6 (-46.8) million. Earnings per share before dilution amounted to SEK -0.37 (-0.44).

CASH FLOW AND FINANCIAL POSITION Fourth quarter

Cash flow from operating activities before changes in working capital amounted to SEK - 34.0 (-9.1) million for the fourth quarter. Changes in working capital have affected cash flow by SEK 3.9 (5.8) million. Cash flow from operating activities after changes in working capital amounted to SEK -30.2 (-3.3) million. Investment activities had a cash flow effect of SEK 25.6 (10.8) million during the period, after the divestment of TargetEveryone AS and TargetEveryone Sweden AB. Cash flow from financing activities was SEK 4.0 (-5.3) million after a new share issue in November 2019 amounting to SEK 6.2 million.

Twelve months

Cash flow from operating activities before changes in working capital amounted to SEK -58.9 (-26.5) million for the full year. Changes in working capital had a negative impact on cash flow with SEK 1.1 (10.4) million. Cash flow from operating activities after changes in working capital amounted to SEK -60.0 (-16.1) million. Investment activities affected cash flow during the period with SEK 19.4 (9.0) million. Financing activities amounted to SEK 36.1 (2.7) million are explained by issuance of share capital during the year.

EQUITY AND SHARE

The average number of shares amounted to 99,857,905 before and after dillution. The number of registered shares at the end of the quarter amounted to 164 111 921. The company's equity ratio amounts to 20.1 (65.3) %. The Group s equity decreased SEK 39.1 ́ million during the fourth quarter, mainly due to reduction of the share capital from SEK 54.2 million to SEK 12.0 million through coverage of loss. After the reduction of the share capital, the quota value for the TargetEveryone AB:s shares is SEK 0.1 per share.

Significant events after the reporting period

TargetEveryone completes a directed issue of shares, receives a loan facility and proposes further long-term financing in connection with strategic acquisition of Cloud Explorers.

Investments

No material investments in tangible assets was made in the fourth quarter.

Personnel

The number of employees at the end of the quarter amounted to 7 (40) persons, of which 2 persons receive compensation through invoicing from their own companies. The Swedish

companies had 4 employees and the Norwegian 3 employees. Two employees were laid off with full effect from first quarter 2020.

Parent company

Parent company sales for the fourth quarter amounted to SEK 0 (3.6) million and other income to SEK 0.0 (-0.1) million. Profit before tax for the period amounted to SEK -63.8 (-36.6) million.

Transactions with related parties

Fredric Forsman, chairman of the board, has during the quarter invoiced the Company for legal services amounting to SEK 0.36 million.

RISKS

Regarding risks, please refer to the Annual Report 2018.

ACCOUNTING POLICIES

From fiscal year 2014, the annual and consolidated financial statements are established by applying the Swedish Annual Accounts Act and the Swedish Accounting Standards Board BFNAR 2012:1 Annual report and consolidated (K3).

AUDIT

This report has not been reviewed by an auditor.

ANNUAL REPORT

TargetEveryone AB's annual report has been available on the website - www.targeteveryone. com, from April 11, 2019.

UPCOMING REPORTS AND EVENTS

Annual Report 2019 April 7, 2020 Interim Report Q1 2020 May 19, 2020 Annual General Meeting May 20, 2020 Half year Report 2020, August 20, 2020 Interim Report Q3 2020, November 10, 2020

Stockholm February 2020

Fredric Forsman, chairman of the board Hosni Teque-Omeirat, member Erik Fagerlid, member

For further information contact:

Fredric Forsman, Chairman, +46 73 978 78 44, [email protected] Hosni Teque-Omeirat, CEO, +46 70 225 18 77, [email protected]

Certified Adviser:

Mangold Fondkommission AB (556585-1267) Box 55 691102 15 Stockholm Phone: +46 8 503 015 50 www.mangold.se

INCOME STATEMENT - GROUP

SEK, thousands Q4 19 Q4 18 YTD 19 YTD 18
Net revenue 678 4 766 9 416 21 548
Other income - 305 - 2 469
Total revenue 678 5 071 9 416 24 017
Cost of services -299 -2 963 -5 423 -13 471
Other external costs -2 590 -7 154 -20 352 -22 717
Personnel costs -1 652 -4 052 -9 558 -11 005
Depreciation and amortization -2 308 -3 456 -13 617 -10 460
Other expenses - -1 930 - -4 169
Loss on sale of subsidiaries -28 166 -28 166
Share of earnings from associated companies -567 -915 -2 357 -2 632
Total operating expenses -35 582 -20 470 -79 474 -64 454
Operating profit -34 904 -15 399 -70 058 -40 437
Interest income and similar items -21 555 174 1 049
Interest expenses and similar items -1 995 -3 036 -4 765 -7 430
Net financial -2 016 -2 481 -4 591 -6 381
Earnings before tax -36 920 -17 880 -74 649 -46 818
Tax on profit 551 2 111 2 204
Earnings -36 920 -17 329 -72 538 -44 614
Earnings attributable to parent company -36 920 -17 329 -72 538 -44 614
Earnings attributable to minority interest - - - -
Earnings -36 920 -17 329 -72 538 -44 614
Number of shares before dilution 99 857 905 54 188 407 99 857 905 54 188 407
Number of shares after dilution 99 857 905 54 188 407 99 857 905 54 188 407
Number of shares on average before dilution 99 857 905 43 433 218 99 857 905 43 433 218
Earnings per share, before dilution -0,37 -0,40 -0,37 -1,03
Number of shares on average after dilution 99 857 905 44 171 146 99 857 905 44 171 146
Earnings per share, after dilution -0,37 -0,39 -0,37 -1,01

BALANCE SHEET – GROUP

SEK, thousands Dec 30, 2019 Sep 30, 2019 Jun 30, 2019 Mar 31, 2019 Dec 31, 2018 Sep 30, 2018 Jun 30, 2018
ASSETS
Fixed assets
Intangible assets
Goodwill - - 4 259 4 509
Capital expenditure for research and
development 19 782 67 597 71 609 72 040 72 739 74 003 71 628
Total Intangible assets 19 782 67 597 71 609 72 040 72 739 78 262 76 137
Tangible assets
Equipment, tools and installations - 120 211 250 258 310 314
Total tangible assets - 120 211 250 258 310 314
Financial assets
Shares in associated companies 7 083 7 649 8 220 8 836 9 440 10 355 11 871
Other financial assets - 62 90 89 60 63 50
Total financial assets 7 083 7 712 8 310 8 925 9 500 10 418 11 921
Total fixed assets 26 865 75 429 80 129 81 215 82 497 88 990 88 372
Current assets
Receivables
Account receivables 478 1 948 1 927 2 638 2 456 3 381 4 042
Other receivables 618 3 340 21 276 1 568 1 775 18 819 23 984
Prepayments and accrued income 308 663 1 493 733 722 524 374
Total receivables 1 403 5 951 24 696 4 939 4 953 22 724 28 400
Cash and bank balance 134 692 1 832 863 4 580 2 449 924
Total current assets 1 537 6 643 26 527 5 802 9 533 25 173 29 324
TOTAL ASSETS 28 402 82 072 106 656 87 017 92 030 114 163 117 696

BALANCE SHEET - GROUP

SEK, thousands Dec 30, 2019 Sep 30, 2019 Jun 30, 2019 Mar 31, 2019 Dec 31, 2018 Sep 30, 2018 Jun 30, 2018
EQUITY and LIABILITIES
Equity
Share capital 16 411 54 188 108 377 108 377 108 377 108 377 106 308
Not registered share capital - - 26 255 - - - -
Other capital contribution 101 075 100 303 111 217 111 217 105 609 105 609 105 272
Other equity -111 656 -109 587 -1 889 963 -173 432 -155 325 -134 618 -125 331
Total equity 5 829 44 905 55 886 46 161 58 661 79 368 86 249
Provisions
Deferred taxes 0 9 158 9 697 10 236 11 269 11 819 12 371
Total provisions 0 9 158 9 697 10 236 11 269 11 819 12 371
Liabilities
Long-term liabilities
Convertible loans 15 193 16 346 16 181 - - - -
Other long-term liabilities 0 1 729 2 179 2 153 2 459 3 040 3 081
Total long-term liabilities 15 193 18 075 18 360 2 153 2 459 3 040 3 081
Short-term liabilities
Bank overdraft 482 505 277
Account payables 3 519 3 836 10 227 6 584 4 736 3 804 6 994
Convertible loans - - 17 165 1 230 3 429
Other current liabilities 1 705 4 619 9 709 2 097 11 904 11 761 1 822
Accrued expenses and deferred
income 2 155 1 479 2 777 2 622 2 519 2 636 3 473
Total short-term liabilities 7 379 9 934 22 713 28 467 19 641 19 936 15 995
Total liabilities 22 572 28 009 41 073 30 620 22 100 22 976 19 076
TOTAL EQUITY AND LIABILITIES 28 402 82 072 106 656 87 017 92 030 114 163 117 696

SHAREHOLDER'S EQUITY - GROUP

Group Share capital Not
registered
share cap.
Other
contributed
capital
Currency
translation
reserve
Retained
earnings
Total Minority
interest
Total
shareholder
capital
Opening balance
Oct 1, 2019
54 189 - 100 303 5 386 -114 973 44 905 -
44 905
New issue - -
-
Costs new issue -1 000 -1 000 -1 000
Convertible
bonds, equity
part
Not registered
capital
- - - - - -
-
-
-
-
-
Sale of - - - - - 28 166 -
28 166
subsidiary
Earnings in sold
daughters
- - - - 28 166
17 148
17 148 -
17 148
-
Translation
difference
- - - -1 903 106 -1 797 -1 797
-
Earnings - - - - -36 920 -
-36 920
Equity reduction -37 777 - 1 771 - -36 920
-8 667
-44 673 -
-44 673
Closing balance
Des 31, 2019
16 412 - 101 074 3 483 -115 140 5 830 -
5 830
Group Share
capital
Not
registered
share cap.
Other
contributed
capital
Currency
translation
reserve
Retained
earnings
Total Minority
interest
Total
shareholde
r capital
Opening balance 108 377 - 105 609 3 737 -138 355 79 368 - 79 368
Oct 1, 2018
Translation difference - - - 630 - 630 - 630
Earnings - - - - -17 329 -17 329 - -17 329
Closing balance 108 377 - 105 609 4 367 -155 684 62 669 - 62 669
Dec 31, 2018

TargetEveryone – Report for the fourth quarter of 2019

Group Share capital Not Other Currency Retained Total Minority Total
registered contributed translation earnings interest shareholder
share cap. capital reserve capital
Opening balance 108 377 - 105 609 4 367 -159 692 58 661 -
58 661
Jan 1, 2019
New issue - -
-
Costs new issue -7 532 - -7 532 -
-7 532
Convertible 1 227 1 227 1 227
bonds, equity
part -
Not registered - - - - - -
capital - -
Sale of - - - - 28 166 28 166
subsidiary 28 166 -
Earnings in sold - - - - 17 148 17 148
daughters 17 148 -
Translation - - - -885 -885
difference -885 -
Earnings - - - - -72 538 -72 538 -
-72 538
Equity reduction -91 966 - 1 771 - 71 777 -18 418 -
-18 418
Closing balance 16 411 - 101 075 3 483 -115 140 5 830 -
5 830

Des 31, 2019

Group Share Not Other Currency Retained Total Minority Total
capital registered contributed translation earnings interest shareholde
share cap. capital reserve r capital
Opening balance 141 654 7 515 107 236 305 -206 202 50 508 - 50 508
Jan 1, 2018
New issue 59 215 -7 515 10 034 - - 61 734 - 61 734
Costs new issue - - -9 021 - - -9 021 - -9 021
Translation difference - - -2 640 4 062 2 640 4 062 - 4 062
Earnings - - - - -44 614 -44 614 - -44 614
Equity reduction -92 492 - - 92 492 - - -
Closing balance 108 377 - 105 609 4 367 -155 684 62 669 - 62 669
Dec 31, 2018

CASH FLOW STATEMENT – GROUP

SEK, thousands Q4 19 Q4 18 YTD 19 YTD 18
Cash flow from operating activities before
working capital changes -34 045 -9 101 -58 873 -26 519
Changes in working capital 3 881 5 775 -1 099 10 435
Cash flow from operating activities after
working capital changes -30 164 -3 326 -59 972 -16 084
Cash flow from investing activities 25 558 10 762 19 420 8 966
-
Cash flow from financing activities 4 047 -5 305 36 106 2 671
Cash flow for the period -558 2 131 -4 446 -4 447
Cash and cash equivalents at beginning 692 2 449 4 580 9 027
Cash and cash equivalents at end 134 4 580 134 4 580
134 4 580 134 4 580

INCOME STATEMENT – PARENT COMPANY

SEK, thousands Q4 19 Q4 18 YTD 19 YTD 18
Net revenue 0 3 655 0 5 155
Other income - -91 - 141
Total revenue 0 3 564 0 5 296
Other external costs -1 443 -6 961 -8 849 -11 696
Personnel costs -930 - -1 217 -219
Other expenses - -201 - -589
Total operating expenses -2 373 -7 162 -10 066 -12 504
Operating profit -2 373 -3 598 -10 066 -7 208
Share of earnings from associated companies - -32 660 - -30 734
Interest income and similar items -21 2 392 912 3 011
Interest expenses and similar items -61 359 -2 774 -63 947 -6 099
Unrealized loss - - - -
Net financial -61 379 -382 -63 036 -3 088
Earnings before tax -63 753 -36 640 -73 102 -41 030
Group contribution - - - -
Tax on profit - - - -
Earnings -63 753 -36 640 -73 102 -41 030

BALANCE SHEET – PARENT COMPANY

SEK, thousands Dec 31, 2019 Sep 30, 2019 Jun 30, 2019 Mar 31, 2019 Dec 31, 2018 Sep 30, 2018 Jun 30, 2018
ASSETS
Fixed assets
Financial assets
Shares in subsidiaries 16 054 60 931 60 931 60 931 60 931 65 941 65 941
Shares in associated companies 11 016 12 072 12 072 12 072 12 072 12 072 12 072
Total financial assets 27 070 73 003 73 003 73 003 73 003 78 013 78 013
Total fixed assets 27 070 73 003 73 003 73 003 73 003 78 013 78 013
Current assets
Receivables
Account receivables - 135 135 135 135 135 135
Receivables from group companies 9 331 20 667 11 660 4 982 69 29 308 16 553
Other receivables 516 1 656 21 274 1 563 1 717 16 860 22 238
Prepayments and accrued income 308 480 906 372 571 439 160
Total receivables 10 154 22 938 33 976 7 052 2 492 46 742 39 086
Cash and bank balance 51 301 980 60 2 184 146 109
Total current assets 10 205 23 239 34 956 7 112 4 676 46 888 39 195
TOTAL ASSETS 37 275 96 242 107 958 80 115 77 679 124 901 117 208

BALANCE SHEET – PARENT COMPANY

SEK, thousands Dec 31, 2019 Sep 30, 2019 Jun 30, 2019 Mar 31, 2019 Dec 31, 2018 Sep 30, 2018 Jun 30, 2018
EQUITY and LIABILITIES
Equity
Restricted equity
Share capital 16 411 54 188 108 337 108 377 108 377 108 377 106 308
Total restricted equity 16 411 54 188 108 337 108 377 108 380 108 380 106 311
Unrestricted equity
Not registered share capital -
Share premium reserve 106 683 105 912 132 542 105 609 105 606 105 606 105 269
Accumulated loss -33 921 -76 126 -156 570 -150 962 -100 086 -100 086 -100 100
Earnings -73 102 -9 238 -7 908 -3 975 -50 872 -4 390 -3 668
Total unrestricted equity -339 20 547 -31 936 -49 328 -45 352 1 130 1 501
Total equity 16 072 74 736 76 441 59 049 63 028 109 510 107 812
Liabilities
Long-term liabilities 0
Convertible loans 15 193 16 346 16 181 - - - -
Total long-term liabilities 15 193 16 346 16 181 - - - -
Short-term liabilities
Account payables 1 929 697 4 030 1 981 2 451 810 3 067
Convertible loans 0 - 17 165 737 1 230 3 429
Other current liabilities 2 375 3 472 9 101 1 105 10 409 11 787 395
Accrued expenses and deferred income 1 706 991 2 205 816 1 054 1 564 2 505
Total short-term liabilities 6 010 5 160 15 336 21 066 14 651 15 391 9 396
Total liabilities 21 203 21 506 31 517 21 066 14 651 15 391 9 396
TOTAL EQUITY AND LIABILITIES 37 275 96 242 107 958 80 115 77 679 124 901 117 208