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Syzygy AG

Quarterly Report Aug 7, 2015

424_10-q_2015-08-07_4b7a0c77-01df-4e8b-86c2-cc6244d81e9e.pdf

Quarterly Report

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Interim report as per June 30, 2015

  • / General
  • / Group profile
  • / Economic report
  • / Outlook
  • / Consolidated balance sheet
  • / Consolidated statement of comprehensive income
  • / Statement of changes in equity
  • / Consolidated statement of cash flows
  • / Notes to the consolidated quarterly financial statements
  • / Financial calendar 2015

Business development and management report

2. Quarter January-June
2015 2014 Change 2015 2014 Change
kEUR kEUR kEUR kEUR
Sales 13,974 11,510 21% 27,633 22,573 22%
EBITDA 1,501 1,170 28% 3,090 2,547 21%
EBITDA margin 11% 10% 1 pp 11% 11% 0 pp
EBIT 1,208 919 31% 2,546 2,035 25%
EBIT margin 9% 8% 1 pp 9% 9% 0 pp
Financial income 524 571 -8% 1,080 1,158 -7%
Net income 1,315 790 66% 2,709 2,655 2%
Earnings per share (EUR) 0,10 0,06 67% 0,20 0,20 0%
Employees incl. freelancers 528 460 15% 528 460 15%
Liquid assets 26,987 24,300 11% 26,987 24,300 11%
Operating cash flow -1,900 854 -3,062 3,795

1. General

The following Group Management Report provides information on the performance of the SYZYGY Group (hereinafter referred to as "SYZYGY", the "Group" or the "Company"). The consolidated financial statements on which the Group Management Report is based have been prepared in accordance with International Financial Reporting Standards (IFRS). The financial year corresponds to the calendar year.

2. Group profile

2.1. Business activities and structure

The SYZYGY Group is an international provider of creative, technological and media services for digital marketing. Overall, the Group had around 530 employees, including freelancers, at locations in Germany, the UK, Poland and the US as at the balance sheet date.

The Group consists of SYZYGY AG as the holding company and eight subsidiaries: Ars Thanea ska, Hi-ReS! Berlin GmbH, Hi-ReS! New York Inc, Hi-ReS! London Ltd, SYZYGY Deutschland GmbH, SYZYGY UK Ltd, uniquedigital GmbH and Unique Digital Marketing Ltd.

The SYZYGY Group's operating units cover the entire digital marketing value chain: from strategic consulting to project planning, concepts and design to technical realisation of brand platforms, business applications, websites, digital campaigns and mobile apps. Online marketing services such as media planning, search engine marketing/optimisation and affiliate programmes are also a major business area. Digital illustrations, animations and the development of games for smartphones and tablets round off the range of services.

The business focus is on the automotive, telecommunications/IT and consumer goods industries, as well as financial services.

2.2. Group management

The organisational structure of the SYZYGY Group is decentralised. As the management holding company, SYZYGY AG manages the subsidiaries on the basis of quantitative and qualitative targets (management by objectives). The management teams in the individual companies operate largely independently, within the constraints of their targets and budgets. A control and reporting system is in place for management and monitoring purposes within the Group. It compares the financial figures against the budget on a monthly basis, while also highlighting key opportunities and risks.

DRS 20 stipulates that financial and non-financial performance indicators must be included in reporting if they are also used for the Group's internal management.

Financial performance indicators

The main financial performance indicators used for managing the SYZYGY Group are sales and earnings before interest and taxes (EBIT). They are presented and explained in detail in the following Management Report.

Non-financial performance indicators

SYZYGY does not use any non-financial performance indicators for managing the Group or for management decision-making. In line with its style of corporate management, which is based on sustainable growth, SYZYGY has nonetheless identified non-financial factors that are considered to be important for the longterm success of the Group. Some of these are listed below.

Employees

As a service provider, the Group's performance depends to a very significant extent on the skill and commitment of its employees. In order to retain them and gain new talent, SYZYGY seeks to offer its staff an interesting, diverse and pleasant working environment. This includes regular internal and external training and development activities, attractive locations that provide an inspiring work environment and welcoming office space with room for creativity, interaction and personal contacts, an open and communicative management culture, flexible working hours, cooperation with universities to promote the next generation of talent, and corporate events.

Capacity for innovation

Digital marketing is in a constant state of flux. Innovative technologies and changes in user behaviour require ongoing adaptation of the service portfolio and the constant development of internal skillsets.

With the aim of anticipating this change and playing an active role in shaping it, the SYZYGY Group organises a Digital Innovation Day, at which international thought leaders and bestselling authors discuss innovation issues relating to digital marketing.

At operational level, regular training and development activities ensure that employees in software development, IT management, design, information architecture, consulting and project management are at all times familiar with the latest technologies, design principles and methods.

Awards

Winning prestigious awards for creative work and efficiency is an important indicator of the Group's performance. It also enhances the Group's attractiveness to (potential) clients and employees. SYZYGY regularly participates in national and international competitions.

Marco Seiler, founder and CEO of the SYZYGY Group, was awarded the highly regarded "Agency Person of the Year" prize in January 2015. It is conferred annually by marketing industry magazine Horizont.

3. Economic report

3.1. General economic development

The business backdrop in the second quarter of 2015 was one of positive economic conditions. Following growth of 0.4 per cent in the first quarter of 2015, the wider Eurozone economy continued to expand in the second quarter of 2015. A 4-year high was reached, in spite of the escalating financial crisis in Greece. Experts nevertheless warn of the almost incalculable risks for the entire Eurozone if Greece were to face insolvency.

Oil price trends, the further escalation of geopolitical tensions in the Ukraine conflict and tightening of monetary policy in the US are weighing on the economy and the markets affected.

The continuing weakness of the euro is supporting exports, while low interest rates and the accompanying higher levels of lending are generating positive momentum in the Eurozone. World Bank economists raised their growth forecast to 1.5 per cent for 2015, up from the original figure of 1.1 per cent.

The leading research institutes – ifo, Insee and Istat – expect gross domestic product (GDP) to grow in real terms in the third and fourth quarters of 2015, rising by 0.5 per cent in each case.

The German economy started the year with two strong quarters. The ifo Business Climate Index for Germany's commercial sector fell slightly in June, following three rises in a row. Respondents' expectations became gloomier, with the majority now only slightly optimistic. In contrast, the ifo Business Climate Index for the service sector advanced again in June, reaching its highest level since July 2011. This indicates that service providers are expecting business to improve significantly in the coming months and are planning their employment strategy with expansion in mind.

Berlin-based economic research institute DIW expects a growth rate of around 0.5 per cent compared to the previous quarter and confirms that service sectors are driving current growth.

The economic climate remains positive in the UK, although the British Chambers of Commerce downgraded their growth forecast for 2015 from 2.7 per cent to 2.3 per cent following a weak first quarter. The main reasons for the weakness are the foreign trade deficit and decline in investment from 7.5 per cent in 2014 to 4.4 per cent in 2015. According to the British Chambers of Commerce, the drop is only temporary and medium-term expectations remain stable.

3.2. Advertising market performance

Statistics for the performance of the advertising market in the second quarter of 2015 were largely unavailable when this report was being prepared. SYZYGY also accepts that the validity of advertising statistics is limited since different survey methods produce widely different results and forecasts. Given the generally robust economy in the first two quarters of 2015 and positive forecasts for the year 2015 as a whole, it can nonetheless be assumed that companies have tended to increase their marketing budgets.

Information provider Nielsen reports that the German advertising market performed well in the first six months of the year compared to the same period of the previous year, growing 1.7 per cent. According to the study, German firms invested EUR 13.4 million gross in advertising. In the mobile advertising segment, sales were up 61.7 per cent. All experts agree that this trend is continuing and digital media will remain the driver of growth going forward.

According to the IPA Bellwether Report, at the end of the first quarter of 2015 the advertising industry in the UK had recorded stronger growth in the preceding four quarters than for any budget year during the last decade. Experts also expect that in 2015 the UK will become the first country in the world to invest half of all advertising budgets in digital media. Information service eMarketer expects more than GBP 16.2 billion to be available for advertising budgets in 2015.

3.3. Employees

The headcount at the SYZYGY Group increased further in the period covered by the report. The SYZYGY Group had a total of 482 permanent employees as at June 30, 2015, 10 more than as at March 31, 2015, and 62 more than at the end of the corresponding quarter of the previous year. Strong growth in Group sales led to a proportionate expansion of the workforce.

The number of freelancers was around 46 (based on FTEs) as at the reporting date, 6 more than in the first half of 2014.

271 people (56%) worked in the four German companies and 131 (27%) in the UK agencies. Ars Thanea employed 72 members of staff (15%) as at the end of the quarter, while Hi-ReS! New York had 8 employees.

In terms of employees by function, there were no significant changes during the period under review. The technology section now comprises 24 per cent of employees. The proportion of staff in the design section (20%) and in project management (18%) fell by one percentage point in each case. The proportion in strategy/ consulting increased by one percentage point to 9 per cent. The online marketing section still comprises 19 per cent of employees. 50 people worked in administration as at the end of the reporting period. This corresponds to 10 per cent of the workforce and marks a fall of 2 per cent.

On average over the period, 534 people – including around 50 freelancers – worked for the SYZYGY Group. Annualised sales per head were therefore EUR 104,000 (previous year: EUR 103,000, with an average headcount of 440).

3.4. Investments, research and development

SYZYGY invested around EUR 0.6 million in intangible assets and fixed assets in the first half of 2015. This consisted of investment in equipment for employees at the SYZYGY Group's various locations.

3.5. Net assets, financial position and results of operations of the SYZYGY Group

3.5.1. Results of operations

The SYZYGY Group reports billings and sales. The sales figures are arrived at by deducting media costs from billings. Media costs are incurred in the online marketing subsidiaries as transitory items on the revenue and expenses side.

In the period under review, the SYZYGY Group achieved very strong growth with regard to both figures. Billings were up 17 per cent to EUR 68.5 million compared to the same period of the previous year, while sales advanced by 22 per cent to EUR 27.6 million. In both cases these were new records for a half-year period.

The key factors contributing to this strong performance are the acquisition of significant new clients and major expansion of existing client relationships.

A positive aspect to note is that all segments made a contribution to the strong results.

SYZYGY generated 43 per cent of its sales from clients in the automotive industry, 4 percentage points more than in the same period of the previous year. The consumer goods sector accounted for around 24 per cent of sales (as in the previous year), while 11 per cent was generated with companies from the IT and telecommunications industry (previous year: 13 per cent). The proportion of sales attributable to clients from the financial sector

remained unchanged at 8 per cent. Some 14 per cent of sales came from firms that cannot be assigned to any of these four key areas. In absolute terms, growth was achieved across all industries.

61 per cent of SYZYGY's total sales were generated from its ten largest clients, a slight drop of 4 percentage points compared to the same period in the prior year.

3.5.2. Operating expenses and depreciation

The cost of sales rose by 25 per cent to EUR 20.1 million. This was slightly in excess of sales growth since a substantial amount of work was handled by freelancers due to the very strong order book. Gross margin thus fell by two percentage points to 27 per cent.

At EUR 2.5 million, general administrative costs rose slightly by 5 per cent compared to the previous year's figure. The growth of the SYZYGY Group requires additional expenditure on administration, although this expenditure is rising at a significantly lower rate than sales growth.

Sales and marketing costs totalled EUR 2.5 million in the first six months of 2015, remaining almost unchanged as sales rose (previous year: EUR 2.3 million). Investment in business development and marketing campaigns that was initiated in preceding periods has resulted in a number of new client accounts and interest from prospective clients.

Depreciation of fixed assets amounted to EUR 0.5 million, as in the prior-year period.

3.5.3. Operating income and EBIT margin

The SYZYGY Group's profitability rose by 25 per cent, increasing from EUR 2.0 million to EUR 2.5 million or 9.2 per cent compared to the same period of the previous year.

3.5.4. Financial income

SYZYGY again generated strong financial income of EUR 1.1 million in the reporting period through active management of liquid funds. This figure is marginally below the previous year's level and corresponds to an annualised return of around 7 per cent on average available liquidity reserves. Financial income primarily comprises interest income from corporate bonds and gains realised on securities.

3.5.5. Income taxes, net income, earnings per share

Buoyant business performance at the SYZYGY Group is reflected in pre-tax income of EUR 3.6 million. In the same period of the previous year, the figure was EUR 3.5 million, meaning that pre-tax income increased by 3 per cent. After income taxes of EUR 0.9 million, net income was EUR 2.7 million.

Undiluted earnings per share were EUR 0.20 for the first half of 2015, based on the average available 12,694 thousand shares qualifying for participation in the profits and after deducting minority shares of EUR 0.2 million. This corresponds to the level of the same period in the prior year.

3.5.6. Segment reporting

In accordance with IFRS 8, which is based on the management approach, SYZYGY uses geographical criteria to report segments and thus distinguishes between Germany, the UK and "Other segments". The latter include Ars Thanea and Hi-ReS! New York. Under IFRS 8.13, these companies are not big enough to be reported as geographically independent segments.

Growth of the SYZYGY Group was driven chiefly by the German agencies and the companies in the "Other segments".

The German agencies made a particularly significant contribution in the first half of the year, boosting their sales by 26 per cent to EUR 16.6 million compared to the first half of 2014. Operating income saw disproportionate growth, climbing 43 per cent to EUR 2.7 million.

The UK segment continued to perform well in the period covered by the report, with sales up 8 per cent to EUR 8.5 million. At EUR 0.9 million, operating income was down slightly, although an EBIT margin of 11 per cent still represented strong profitability. The fact that the Company is now also working for AVIS USA significantly boosted business at the US subsidiary, leading to more sales being allocated to "Other segments".

Sales of EUR 2.8 million were generated in "Other segments", representing dynamic growth of 21 per cent. Operating income amounted to EUR 0.4 million, corresponding to an EBIT margin of 14 per cent.

The breakdown of sales by segment was as follows in the first half of 2015: 60 per cent of revenue was generated by the German companies, 30 per cent by the UK agencies and 10 per cent by Ars Thanea and Hi-ReS! New York. With regard to EBIT, 68 per cent came from the Germany segment, 22 per cent from the UK and 10 per cent from the other segments.

3.5.7. Financial position

SYZYGY had liquidity reserves totalling EUR 26.9 million as at the balance sheet date, corresponding to a decrease of EUR 8.3 million or 23 per cent compared with December 31, 2014. Liquid funds were down EUR 6.3 million to EUR 6.7 million (-49 per cent), while securities holdings fell only slightly by 9 per cent, to EUR 20.3 million.

75 per cent of funds were invested in corporate bonds, while 25 per cent were accounted for by bank deposits. The average residual maturity of the bonds was 7.7 years.

Total cash flow of the SYZYGY Group was negative as at the reporting date, at EUR -6.7 million. This decrease is mainly accounted for by negative operating cash flow from financing transactions, reflecting payment of the dividend of EUR -4.4 million, and negative operating cash flow from business operations of EUR -3.1 million. As a consequence of strong cash flow in the previous year, which resulted in a drop in working capital due to the particular reporting date, balance sheet items comprising working capital returned to normal in the first half of the year. The servicing of accounts payable and provisions also led to a cash outflow of EUR -3.8 million in the period covered by the report. The level of capital commitment

also increased due to a rise in trade receivables and other assets, at EUR -1.8 million. Net income for the period of EUR 2.7 million was a positive factor in the first half of the year. The reduction of advance payments from clients had a negative impact of EUR -1.1 million.

Positive cash flow from investing activities of EUR 0.8 million was due to a small reduction in the securities portfolio.

3.5.8. Asset situation

The SYZYGY Group's total assets fell to EUR 79.7 million as at the reporting date. The decrease of EUR 3.8 million compared to December 31, 2014 represents a 5 per cent drop.

Non-current assets increased by around 5 per cent to EUR 32.1 million due to exchange rate differences.

In current assets, liquid funds fell by EUR 6.3 million to EUR 6.7 million and securities declined by EUR 1.9 million.

Due to dynamic business growth, accounts receivable rose by EUR 3.1 million to EUR 19.2 million.

At EUR 50.2 million, equity was EUR 0.8 million or 1.6 per cent below the figure as at December 31, 2014, corresponding to an equity ratio of 63 per cent.

Other accumulated net income was EUR 1.9 million, having risen by EUR 0.8 million. This item mainly comprises unrealised rate changes for foreign exchange positions and unrealised price changes on securities.

At EUR 26.0 million, current liabilities fell by EUR 3.0 million or 10 per cent compared to yearend 2014. This is mainly due to the servicing of obligations arising from the supply of goods and services (accounts payable and provisions).

4. Outlook

4.1. Forecasts

As with any private-sector business, the SYZYGY Group is subject to factors over which it has no control. Changes in the general economic environment and sentiment, both actual and perceived, can have a positive or negative impact on the Group's growth.

All statements about the future of the Group are based on information and findings that were known and available at the time this report was prepared. Since this information is subject to constant change, forecasts invariably involve a number of uncertainties. As a result, actual results may differ in subsequent periods.

The SYZYGY Group draws up its forecasts on the basis of its organic development. Acquisitions can have a positive or negative effect on the future growth of the Group.

Business performance can also benefit from the acquisition of major new clients and from expanding existing client relationships by gaining additional budgets above and beyond scheduled projects.

4.2. General economic situation

SYZYGY currently expects moderate growth in the Group's core markets. Overall, factors that are likely to promote economic growth predominate.

It is expected that Germany and the UK will again grow more strongly than other European countries. In its updated forecast, the German Council of Economic Experts estimates that the Eurozone will grow at a rate of 1.3 per cent; in Germany, GDP is expected to increase by 1.8 per cent. The forecast by the Halle Institute for Economic Research is comparable, at 2.0 per cent.

In the UK, the forecasts published by the British Chambers of Commerce average 2.7 per cent for the year as a whole. Since this growth is being driven primarily by private consumption and the property market, observers point to falling saving rates and rising levels of debt among private households as potential problems. Experts thus expect the recovery to weaken over the medium term.

4.3. Advertising market

The general state of the economy is one of the main factors that determines companies' willingness to invest in marketing campaigns. In view of the positive economic outlook at present, SYZYGY expects advertising budgets to rise in 2015. It is also to be expected that online advertising will continue to grow as a proportion of total budgets.

For the overall German market, forecasts range from 1.4 to 2.0 per cent, according to estimates by PwC, Carat, Magna Global and eMarketer. The forecasts for online advertising published by the German Association for the Digital Economy (BVDW) assume growth of around 6.5 per cent.

Growth is expected to be somewhat higher in the UK, which is one of the top 5 advertising markets in the world, along with Germany. AA/WARC believes that advertising spend will increase by 5.6 per cent overall. Forecasts for online advertising suggest growth of 13.0 per cent, according to AA/WARC. In the UK, mobile advertising formats are experiencing very high growth rates of around 44 per cent. Almost half of all spending will thus be allocated to Internet advertising in the UK in 2015.

4.4. Expected performance of the SYZYGY Group

Two factors provide the SYZYGY Group with a very favourable backdrop for further growth: the generally positive macroeconomic outlook for Germany and the UK; and the ongoing shift of marketing budgets to digital channels. Having said that, purely online advertising, to which the above statistics refer, represents just one aspect of the complex digital marketing sector and only makes up part of the Group's portfolio of services.

The SYZYGY Group is maintaining the forecast given in the Annual Report and expects to be able to increase its sales organically in the current financial year by around 20 per cent to approximately EUR 55.0 million. Operating income is expected to increase ahead of sales. All segments will contribute to this growth.

Earnings per share are likely to rise to EUR 0.40.

The results of the SYZYGY Group will be determined by the performance of the operating units and the future interest income of SYZYGY AG.

Responsibility statement by the legal representatives in accordance with section 37y WpHG (German Securities Trading Act) in conjunction with section 37w para. 2 No. 3 WpHG

"To the best of our knowledge, and in accordance with the applicable reporting principles, the consolidated financial statements give a true and fair view of the net assets, financial position and results of operations 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."

Bad Homburg v. d. H., July 31, 2015 SYZYGY AG

The Management Board

Consolidated balance sheet

ASSETS 06/30/2014 12/31/2014
kEUR kEUR kEUR
Non-current assets
Goodwill 26,643 23,467 25,362
Fixed assets, net 3,480 3,472 3,335
Other assets 702 615 635
Deferred tax assets 1,236 1,845 1,238
Total non-current assets 32,061 29,399 30,570
Current assets
Cash and cash equivalents 6,737 7,362 13,017
Marketable securities 20,250 16,938 22,157
Accounts receivable, net 19,167 17,107 16,039
Prepaid expenses and other current assets 1,466 2,064 1,670
Total current assets 47,620 43,471 52,883
Total assets 79,681 72,870 83,453
EQUITY AND LIABILITIES 06/30/2015 06/30/2014 12/31/2014
kEUR kEUR kEUR
Equity
Common stock* 12,828 12,828 12,828
Additional paid-in capital 20,306 20,294 20,294
Own shares -739 -226 -831
Accumulated other comprehensive income 1,852 842 1,042
Retained earnings 15,650 15,734 17,610
Minorities 317 -117 91
Total Equity 50,214 49,355 51,034
Non-current liabilities
Long term liability 3,373 1,644 3,373
Deferred tax liabilities 144 142 120
Total non-current liabilities 3,517 1,786 3,493
Current liabilities
Tax accruals and liabilities 665 1,755 174
Accrued expenses 9,271 4,724 8,172
Customer advances 6,079 4,378 6,913
Accounts payable 8,402 10,404 11,467
Other current liabilities 1,533 468 2,200
Total current liabilities 25,950 21,729 28,926
Total liabilities and equity 79,681 72,870 83,453

* Contingent Capital EUR 1,200,000 (prior year: EUR 1,200,000).

Consolidated statement of comprehensive income

2. Quarter January-June
2015 2014 Change 2015 2014 Change
kEUR kEUR kEUR kEUR
Billings 34,536 31,360 10% 68,523 58,746 17%
Media costs -20,562 -19,850 4% -40,890 -36,173 13%
Sales 13,974 11,510 21% 27,633 22,573 22%
Cost of revenues -10,179 -8,192 24% -20,067 -15,999 25%
Sales and marketing expenses -1,266 -1,272 -0% -2,495 -2,298 9%
General and administrative
expenses
-1,158 -1,212 -4% -2,489 -2,362 5%
Other operating income/expense,
net
-163 85 -36 121
Operating profit 1,208 919 31% 2,546 2,035 25%
Financial income, net 524 571 -8% 1,080 1,158 -7%
Special items from first and
de-consolidation
0 -315 -100% 0 335 -100%
Income before taxes 1,732 1,175 47% 3,626 3,528 3%
Income taxes -417 -385 8% -917 -873 5%
Total net income of the period 1,315 790 66% 2,709 2,655 2%
thereof net income share
to other shareholders
97 48 102% 226 132 71%
thereof net income share to
shareholders of SYZYGY AG
1,218 742 64% 2,483 2,523 -2%
Items that will not be
reclassified to profit and loss:
0 0 0 0
Items that will or may be
reclassified to profit and loss:
Currency translation adjustment 388 866 -55% 1,961 1,017 93%
Net unrealized gains/losses on
mark. sec., net of tax
-1,151 350 -1,151 180
Other comprehensive income -763 1,216 810 1,197 -32%
Comprehensive income 552 2,054 -73% 3,519 3,852 -9%
thereof income share to other
shareholders
97 48 102% 226 132 71%
thereof income share to
shareholders of SYZYGY AG
455 2,006 -77% 3,293 3,720 -11%
Earnings per share from
total operations (basic in EUR)
0.10 0.06 67% 0.20 0.20 0%
Earnings per share from
total operations (diluted in EUR)
0.10 0.06 67% 0.20 0.20 0%

Statement of changes in equity

Accum. other
compre
hensive income
Number of shares
(in 1,000)
Common stock Additional paid-in
capital
Own shares Retained earnings Foreign exchange
currency
Unrealised gains and
losses
Equity attributable
to shareholders of
SYZYGY AG
Minority interest Total equity
Shares kEUR kEUR kEUR kEUR kEUR kEUR kEUR kEUR kEUR
Januar 1, 2014 12,828 12,828 20,207 -554 16,789 -1,611 1,256 48,915 -238 48,677
Net income
of the period
4,399 4,399 340 4,739
Other compre
hensive income
1,169 228 1,397 0 1,397
Comprehensive
income
4,399 1,169 228 5,796 340 6,136
Changes from
first consolidation
and in shares
0 -11 -11
Dividend -3,578 -3,578 -3,578
Sale of own
shares
87 328 415 415
Purchase of own
shares
-605 -605 -605
Dec. 31, 2014 12,828 12,828 20,294 -831 17,610 -442 1,484 50,943 91 51,034
Januar 1, 2015 12,828 12,828 20,294 -831 17,610 -442 1,484 50,943 91 51,034
Net income
of the period
2,483 2,483 226 2,709
Other compre
hensive income
1,961 -1,151 810
Comprehensive
income
2,483 1,961 -1,151 3,293 226 3,519
Dividend -4,443 -4,443 -4,443
Sale of own
shares
12 92 104 104
June 30, 2015 12,828 12,828 20,306 -739 15,650 1,519 333 49,897 317 50,214

Consolidated statement of cash flows

January-June
2015 2014 2014
kEUR kEUR kEUR
2,709 2,655 4,739
0 57 0
544 512 2,554
-520 -625 -1,034
35 52 61
0 -650 -2,031
260 961 841
-1,836 -3,374 -2,058
-1,089 1,318 3,680
-3,790 2,364 6,141
625 525 1,517
-3,062 3,795 14,410
457 -10 122
-573 -706 -1,380
-28,617 -12,877 -37,972
29,634 14,415 34,817
0 -953 -907
0 10 10
901 -121 -5,310
-4,443 -3,578 -3,578
0 -11 -11
0 415 -190
-4,443 -3,174 -3,779
-6,604 500 5,321
13,017 6,728 6,728
324 134 968
6,737 7,362 13,017

Notes to the Consolidated Quarterly Financial Statements

Accounting

Pursuant to the provisions of section 37 y WpHG (German Securities Trading Act) in conjunction with Article 37 w para. 2 WpHG, the financial report of SYZYGY AG for the first six months of 2015 comprises interim consolidated financial statements and an interim Group Management Report. The interim consolidated financial statements were prepared in accordance with the requirements of International Financial Reporting Standards (IFRS) for interim financial reporting as applicable within the European Union. The unaudited interim financial statements were prepared in compliance with IAS 34 and in accordance with DRS 16. Accordingly, the company elected to produce a short-form report, compared with the consolidated financial statements as at December 31, 2014. The Management Report was prepared in accordance with the applicable requirements of the WpHG.

The same accounting and consolidation principles were applied as described in the notes to the financial statements in the 2014 annual report. Individual items in the balance sheet and consolidated statement of comprehensive income are likewise presented using the same valuation principles as described and applied in the annual report for 2014. The financial figures and associated information must therefore be read in conjunction with the annual report on the consolidated financial statements for 2014. The interim consolidated financial statements have not been subject to an auditor's review, in accordance with Article 37 w para. 5 WpHG.

Business activities of the SYZYGY Group

The SYZYGY Group is an international provider of creative, technological and media services for digital marketing.

SYZYGY AG acts as a management holding company by providing central services relating to strategy, planning, technology development, administration, accounting, IT infrastructure and finance. SYZYGY AG also supports the subsidiaries in new business activities and generates sales from projects with third parties.

As operating entities, the subsidiaries are responsible for providing consultancy and other services. With branches in Bad Homburg, Berlin, Frankfurt/Main, Hamburg, Munich, London, New York and Warsaw, the Group's subsidiaries cover the entire digital marketing value chain: from strategic consulting to project planning, concepts and design to technical realisation of brand platforms, business applications, websites, online campaigns and mobile apps. Online media services such as planning, search engine marketing/optimisation and affiliate programmes are also a major business area. Digital illustrations, animations and gaming round off the range of services.

The Group's business focus is on the automotive, telecommunications/IT, retail and consumer goods, and financial services industries.

Scope of consolidation and principles

As at June 30, 2015, the following subsidiaries were included in the consolidated financial statements of SYZYGY AG and fully consolidated:

  • (1) Ars Thanea ska, Warsaw, Poland
  • (2) Hi-ReS! Berlin GmbH, Berlin, Germany
  • (3) Hi-ReS! London Ltd, London, UK
  • (4) Hi-ReS! New York Inc, New York City, United States
  • (5) SYZYGY Deutschland GmbH, Bad Homburg v.d.H., Germany
  • (6) SYZYGY UK Ltd, London, UK
  • (7) uniquedigital GmbH, Hamburg, Germany
  • (8) Unique Digital Marketing Ltd, London, UK

Information on general consolidation principles is provided in the 2014 annual report from page 64 onwards.

Segment reporting

Application of IFRS 8 requires segment reporting in accordance with the Group's management approach. SYZYGY thus bases segment reporting on geographical criteria.

As holding company, SYZYGY AG mainly delivers services to the operating units and therefore needs to be considered separately. Sales that SYZYGY AG generates with third parties are reported under the Germany segment, as is the pro rata operating income.

The Germany segment comprises SYZYGY Deutschland GmbH, uniquedigital GmbH and Hi-ReS! Berlin GmbH. The UK segment consists of SYZYGY UK Ltd, Unique Digital Marketing Ltd and Hi-ReS! London Ltd. Due to their size, Hi-ReS! New York Inc and Ars Thanea ska fail to qualify as independent geographical segments. As they cannot be allocated to either of the geographical segments, they are summarised in other segments.

In prior year, the Germany segment additionally included Hi-ReS! Hamburg GmbH.

The individual segments apply the same accounting principles as the consolidated entity.

The criteria used by SYZYGY AG to assess the performance of the segments include sales and operating income (EBIT). Transactions between segments, which are charged at market prices, were eliminated.

Segment assets are equivalent to total assets plus the goodwill attributable to the respective segment, less receivables attributable to companies in the same segment.

Segment investments comprise investments in intangible assets and fixed assets.

Segment liabilities correspond to total liabilities excluding equity, less liabilities attributable to companies in the same segment.

06/30/2015 Germany UK Other segments functions and
consolidation
Central
Total
kEUR kEUR kEUR kEUR kEUR
Billings 34,626 14,423 19,706 -232 68,523
Media costs -18,005 -5,954 -16,931 0 -40,890
Sales 16,621 8,469 2,775 -232 27,633
of which internal sales 93 220 72 -385 0
Operating income (EBIT) 2,736 903 387 -1,480 2,546
Financial income 59 9 1 1,011 1,080
Income before taxes (EBT) 2,795 912 388 -469 3,626
Assets 24,399 24,648 17,439 13,195 79,681
of which goodwill 8,841 11,095 6,707 0 26,643
Investments 472 41 51 9 573
Depreciations and amortisation 333 113 80 18 544
Segment liabilities 12,362 5,941 10,322 842 29,467
Employees as per balance sheet date 253 131 80 18 482
06/30/2014 Germany UK Other segments functions and
consolidation
Central
Total
kEUR kEUR kEUR kEUR kEUR
Billings 31,718 18,450 9,294 -716 58,746
Media costs -18,573 -10,599 -7,001 0 -36,173
Sales 13,145 7,851 2,293 -716 22,573
of which internal sales 462 338 75 -875 0
Operating income (EBIT) 1,913 1,388 369 -1,635 2,035
Financial income -2 2 1 1,157 1,158
Income before taxes (EBT) 1,911 1,390 370 -143 3,528
Assets 26,814 24,751 10,999 10,306 72,870
of which goodwill 8,841 11,099 3,527 0 23,467
Investments 261 139 428 1 829
Depreciations and amortisation 300 78 25 109 512
Segment liabilities 16,208 7,960 7,128 -7,781 23,515
Employees as per balance sheet date 204 128 67 21 420

Treasury stock

SYZYGY is authorised to resell or call in treasury shares or to offer treasury shares to third parties in the course of acquiring companies. Treasury shares do not entitle the Company to any dividend or voting rights. The extent of the share buyback is shown as a separate item to be deducted from equity.

During the first half-year of 2015,

16,562 treasury shares were transferred to the former shareholders of Hi-ReS! London. The profit on sale of treasury shares amounted to kEUR 12 and was accounted in other comprehensive income, not affecting net income.

As at June 30, 2015, SYZYGY thus held 133,438 treasury shares at average acquisition costs of EUR 5.54.

Directors' dealings

Transactions in shares in their own organisation by board members of listed companies are called directors' dealings. In the period under review, the management board member Marco Seiler sold 106,842 SYZYGY shares at an average stock price of EUR 9.13 and the management board member Andrew P. Stevens sold 20,000 SYZYGY shares at an average stock price of EUR 7.86. Apart from that, board members did not buy or sell any SYZYGY shares.

Current holdings of shares and transactions carried out in the period under review are disclosed in the following tables:

Number of shares Marco
Seiler
Andrew P.
Stevens
Erwin
Greiner
Total
As per December 31, 2014 538,121 325,000 0 863,121
Purchases 0 0 0 0
Sales -106,842 -20,000 0 -126,842
As per June 30, 2015 431,279 305,000 0 736,279

Supervisory board: shares

Management board: shares

Number of shares Michael
Mädel
Wilfried
Beeck
Ralf
Hering
Total
As per December 31, 2014 20,000 120,000 0 140,000
Purchases 0 0 0 0
Sales 0 0 0 0
As per June 30, 2015 20,000 120,000 0 140,000

Management board: options

Number of options Marco
Seiler
Andrew P.
Stevens
Erwin
Greiner
Total
As per December 31, 2014 72.000 120.000 60.000 252.000
Granted 0 0 0 0
Exercised 0 -48.000 -24.000 -72.000
As per June 30, 2015 72.000 72.000 36.000 180.000

SYZYGY AG pays the difference between the exercise price and share price at the exercise date in cash instead of issuing new shares. Accordingly, the liabilities are recorded as accruals on a pro rata basis.

The members of the Supervisory Board do not hold any options.

Shareholder structure

As at June 30, 2015, the shareholders' structure has slightly changed compared to December 31, 2014. The WPP Group still held 30 per cent, Marco Seiler now holds 3.4 per cent and Andrew P. Stevens now holds 2.4 per cent of the shares. Due to transferring shares to the former shareholders of Hi-Res! London in the course of the acquisition, treasury stock changed from 1.2 per cent to 1.0 per cent of shares. The free float was thus 63.2 per cent. As at the reporting date, the total number of shares was 12,828 thousand.

Responsibility statement by the Legal Representatives in accordance with section 37y WpHG (German Security Trading Act) i.c.w. section 37w(2) no. 3 WpHG (Convenience translation)

"To the best of our knowledge, the interim consolidated financial statements give a true and fair view of the assets, liabilities, financial position and profit or loss of the group, and the interim management report of the group includes a fair review of the group's development and performance of its position, together with a description of the principal opportunities and risks associated with the expected development of the group in the remaining months of the financial year, in accordance with German proper accounting principles of interim consolidated reporting."

Bad Homburg v. d. H., July 31, 2015 SYZYGY AG

The Management Board

Financial calendar 2015

Zurich Capital Market Conference, Zurich / September 9 Interim Report as per 09/30/2015 / October 30 German Equity Forum, Frankfurt / November 23 Capital Market Conference (MKK), Munich / December 8

SYZYGY AG

Investor Relations Im Atzelnest 3 61352 Bad Homburg (Germany)

Contact: Susan Wallenborn

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