Techstep ASA — Earnings Release 2014

Apr 29, 2014

Content

• 1. Q1 Quick Summary
• 1. CEO update
• 1. Business focus
• 1. Highlights / Milestones
• 1. Market Outlook
• 1. Long sales cycles
• 1. Result of Operation
• 1. Cash flow
• 1. Financial statements
• 1. Notes
• 1. Financial Calendar

Contract signed for second phase with leading OEM to a further 9 countries

consecutive quarters of year-over-year growth

Strategically important contract

with a Tier 1 US Mobile Operator for the deployment of Birdstep's newest product; the Credential Server

2,000

Secure Mobility gains market share within the NHS by providing secure and reliable connectivity for 2,000 community nurses at Staffordshire and Stoke on Trent Partnership NHS Trust

Several expansion orders in different continents proves

customer satisfaction

Birdstep Technology ASA Interim report

JANUARY – MARCH 2014

• Revenue was NOK 19.2 (18.2) million, representing an increase of 5.5% over the same period last year.

• EBITDA ended at NOK -0.5 (1.7) million.

• Continuing operating earnings per share amounted to NOK -0.03 (0.00).

• Total net cash flow amounted to NOK -8.2 (-5.5) million.

• Cash balance was NOK 14.1 (11.4) million.

The CEO update

With a 19.1 MNOK revenue and the seventh consecutive quarter of year-over-year growth we continue to execute our strategy in an exciting and growing market. This quarter we closed several

significant deals for Smart Mobile Data and Secure Mobility products.

Customers

I feel very proud that the company signed the next step for the supply of transparent and seamless cellular and Wi-Fi connection management to a leading international OEM (Original Equipment Manufacturer) for their new Android and Windows products. This expansion is to be provided on several OS platforms in 9 additional geographical markets under the existing contract. Under this expansion order, Birdstep will supply the EasySmart and EMS product family for use with embedded cellular and Wi-Fi technologies on the OEMs laptops, notebooks and tablets to facilitate transparent and seamless Cellular and Wi-Fi Connection Management

In addition we closed a 2 year contract extension with a Tier 1 US Mobile Operator for the supply of EasySmart, EMS, Analytics and associated services. We also closed a strategically important contract with a Tier 1 US Mobile Operator for the deployment of Birdstep's newest product the Credential Server. This solution solves credential distribution problems by serving Wi-Fi credentials to end-user devices in an automated, yet fully secure manner by leveraging the mobile network authentication and the existing Connection Optimizer Client on a majority of devices.

Birdstep's Secure Mobility offering has been gaining market share within the NHS (national Health Service) by providing secure and reliable connectivity for 2,000 community nurses at Staffordshire and Stoke on Trent Partnership NHS Trust. We are continuously gaining traction across the EMEA region with the expansion of the reseller network. This quarter the company signed two new reseller agreements in UK and started cooperation with a new sales partner in Benelux. Altogether, this proves our product strategy and it makes me confident that we are on the right track moving forward.

The market

As mobile operators continue to grow their adaption of Wi-Fi strategies more exciting business opportunities have opened up for Birdstep. We have several ongoing trials in Asia and Japan, which is becoming an increasingly important focus for our products. As mentioned in earlier reports, this market is expected to grow in outsized proportion to the rest of the world

in terms of mobile data traffic, driven by the rapidly increasing penetration rates for bandwidth-hungry devices like smartphones. In order to adapt to the market needs we have in the quarter invested in 2 new sales representatives in Tokyo.

Another area of opportunity that has caught my attention is the Connected Car market. This market is still quite embryonic but automobile OEMs continue to invest in bespoke native apps for their security and ability to offer a brand specific user experience. But they lag behind other app categories in ease of use and a positive user experience. Big Data creates an opportunity to redefine the relationship between Automobile OEM and consumer, particularly as the car industry shifts from selling "wheels and steel," to selling software and, ultimately, the data. A 5 or 7-Series BMW has as many as 65 electronic control units, 1GB of onboard software and more than 15GB of data, consisting largely of navigation and map information.

To not give up the direct relationship with the consumer to for example Apple and Google, the Connected Car industry needs to change. It needs to invest in agile product development and in frequent update cycles. It needs to do its best to own the customer and embrace Big Data. It needs to focus obsessively on user experience and it needs to start collaborating more as an industry to get the desired network effect through eco-systems. For Birdstep this is indeed an opportunity as our product portfolio fits very well into this equation.

Sales cycles

As most of you know, I have spent a great amount of time over the last quarter traveling and meeting with many of our customers, investors and analysts. This has been very important to me as it gave me the opportunity to explain our business, strategy and plans for growth. One point, which I've only recently realized did not get addressed, is our engagement and sales process with our large service provider customers. This is very important in understanding our deal flow, deal complexity and sales cycle. Therefore, we will on page 12 in this report briefly explain 2 scenarios with which we frequently encounter.

Making new connections in a busy quarter

It´s been a very busy first quarter for the entire staff. We held a speaker slot at Wi-Fi Offload Summit in Frankfurt, hosted a webinar together with Fierce Wireless and two workshops at WBA´s (Wireless Broadband Alliance) Wi-Fi Offload event. The team and I had a very rewarding week at the annual Mobile World Congress, the premier mobile industry event in February. We also hosted several investor, media and analyst meetings in Oslo and in London. Needless to say, we have made a lot of valuable connections and had some exciting and productive conversations. As a result, Birdstep is gaining a reputable voice in the industry and our role as thought leaders is becoming more established.

In conclusion we are happy with our continued strong results. We will continue the focus and direction we set beginning of the year and I look forward to reporting back to you again next quarter.

Lonnie Schilling Chief Executive Officer

Business Focus

Birdstep´s Smart Mobile Data solutions continues to gain customers trust

This quarter the company closed a contract for the next step of supplying transparent and seamless cellular and Wi-Fi connection management to a leading international. The contract covers the OEM`s new Android and Windows products. The solution was initially available on three different devices in Sweden, Denmark and United Kingdom and is now to be provided on several OS platforms in 9 additional geographical markets under the existing contract.

Birdstep also closed a 2 year contract extension with a Tier 1 US Mobile Operator for the supply of Easy-Smart, EMS, Analytics and associated services. This solution will provide the customer with seamless off-load to Wi-Fi following policies set by a back-end server.

A strategically important contract was closed in the quarter with a Tier 1 US Mobile Operator for the supply of Birdstep´s newest product, the Credential Server. The Solution greatly simplifies user interaction by offering users automatic and seamless connectivity to any Wi-Fi network with credential handling in the operator's footprint. Operators are able to quickly expand their Wi-Fi footprint by using any Wi-Fi provider as a partner and offer access to new networks completely transparent to the users.

Additionally the company closed an extension order for licenses, support and maintenance of Birdstep's software from a Tier 1 Mediterranean Operator.

With several ongoing trials for its EasySmart solutionsthe company has gained more traction in the US and ASIAPAC regions. In the quarter 2 new sales representatives were hired in Tokyo.

To support the growing market interest the company will continue to invest in local sales organizations in both in the US and in Japan.

Secure Mobility strengthens its position within the NHS

This quarter Birdstep again closed several extension orders proving both its customers loyalty and the company´s product strategy. Among those were a license extension for SafeMove Mobile VPN with a provider of community health and adult social care services and a Mobile IP/Mobile Router Toolkit extension order with an OEM in the aviation industry.

The company strengthened its position within the NHS by providing secure and reliable connectivity for 2,000 community nurses at Staffordshire and Stoke on Trent Partnership NHS Trust. SafeMove will provide community healthcare workers with simple, secure and reliable laptop connectivity to the Trust's backend systems regardless of where in the community staff are required to travel. The Staffordshire and Stoke on Trent Partnership NHS Trust is the UK's largest provider of community health and adult social care services.

Additionally Birdstep closed a deal for its Secure Android solution with a company in the defense industry. SafeMove´s toolkit will make commercial Android devices military approved with high security and seamless mobility.

In the quarter the company launched its SafeMove app for Android phones and tablets. SafeMove® for Android™ brings advanced features to the Android™ platform. The IPsec VPN ensures that all connections are authenticated and all traffic is encrypted using industry standards. All aspects of the application and system can be centrally managed and

monitored. SafeMove for Android also supports the intelligent SafeMove Analytics system, providing an option to collect and deliver device connectivity data for detailed reporting and analysis. The SafeMove® app will be available for installation via side-loadable APK installer or from Google Play, thus making it available for organisations embracing BYOD. In order to utilise the secure connectivity features, corporate networks will need to support the corresponding VPN termination point in the form of e.g. SafeMove server.

Additionally the company the company also signed two new reseller agreements in UK and started cooperation with a new sales partner in Benelux.

Highlights / Milestones

• With 19.2 MNOK revenue Birdstep delivered its seventh consecutive quarter of year-over-year growth.

• The company closed a contract for the next step of supplying transparent and seamless cellular and Wi-Fi connection management to leading OEM. The solution will be provided on several OS platforms in 9 additional geographical markets.

• A strategically important contract was closed in the quarter with a Tier 1 US Mobile Operator for the supply of Birdstep´s newest product, the Credential Server.

• Additional 3 new products were launched.

• Secure Mobility strengthen its position within the NHS.

• The company received recognition and attention by attending and hosting several events during the quarter: Wi-Fi Offload Summit in Frankfurt, Mobile World Congress and Carrier Wi-Fi Summit in Barcelona, Webinar with Fierce Wireless and Workshops with WBA (Wireless Broadband Alliance).

• In the quarter Birdstep launched its new tagline EXPERIENCE CONTINUITY and released the Whitepaper "Experience Continuity - The True OTT Differentiator".

• We held investor roadshows in Oslo and London.

EXPERIENCE CONTINUITY

Understanding real user behavior enables operators to establish network, device and content policies for Intelligent Network Selection. This will be a key differentiator among emerging OTT services, where Birdstep believes EXPERIENCE CONTINUITY will be vital.

Market Outlook

Birdstep is continuing to pursue its focus on the four key areas of rapidly expanding mobile data services in the cellular market. These remain intelligent data between cellular and Wi-Fi, intelligent marketing capabilities, secure mobile communications and smart data analytics. Through these offerings, Birdstep adds meaning to raw data and will enable service providers to maximise data-related revenue opportunities over the coming years while providing tools to aggressively reduce infrastructure costs.

This quarter Birdstep yet again proved its go-tomarket strategy in markets such as OEM's (Original Equipment Manufacturer) and verticals such as enterprise when announcing the next phase in the major deal where its software is preinstalled on a leading OEM,s consumer devices.

The solution will now be provided on several OS platforms in 9 additional geographical markets.

Looking ahead, as Wi-Fi usage continues to proliferate dramatically, mobile operators want to see Wi-Fi service management fully integrated into OEM devices so they can monetize it. Here too, Birdstep anticipates opportunities to grow and expand into new markets. The demand for our Smart Mobile Data solutions around the world, especially in North America and Asia Pacific, is still growing. By providing visibility across the Wi-Fi and cellular infrastructures, our Smart Mobile Data products are generating equal interest in Europe, where many operators are

more concerned with ensuring an optimal customer experience once data has been offloaded. Europe's potential is unchanged but the economic climate has lengthened sales cycles. To maximize our business opportunities, Birdstep has trials and active negotiations under way with operators in Asia Pacific and South East Asia.

The use of mobile data in the work force and the trend toward Wi-Fi offload continues to grow. Together, these increase the importance of strong end-to- end security. The continued popularity of Bring Your Own Device for employees is still generating great interest from both operators and enterprise customers for our Secure Mobility products.

Our product portfolio in this space secures customer devices and protects user data from entities and organizations wishing to compromise mobile communications. We have expanded our secure mobility portfolio to more platforms with the SafeMove Mobile Router Toolkit and the SafeMove Toolkit for Android. Our secure mobility solutions have gained particularly strong traction across the EMEA region with the expansion of the reseller network.

Long sales cycles in the industry

In the text MNO = Mobile Network Operator, but the examples also apply to cable operators, OEM's service providers, etc.

In the first and most common example, the MNO will issue a Request for Information (RFI) to several vendors. This is really a consultation process where the MNO will engage with the industry and vendors to learn the current level of innovation, solutions and standards in the market which will allow them to address their needs. This process can typically take from 3 to 6 months, at which time the MNO has a much clearer understanding of what's available in the market and enables them to write and produce a Request for Quote (RFQ), which is sent to a selected list of vendors from which the MNO believe can address their technology needs. The vendors receiving the RFQ will typically have a month to respond. The MNO will then, over the next month evaluate the written responses from the vendors and reduce the list of vendors to a smaller, finite number, called a short list. The short listed vendors, typically 2 – 4, will be invited to install a small representation of the technology described in the RFQ for trial and evaluation purposes. This process can take up to 2 – 3 months to complete.

After the technical evaluation, the short listed vendors will then begin commercial negotiations. This too can take up to 3 months to complete before the MNO is prepared to select a winner. Often however, the process extends due to holidays, key personnel from the MNO not being available or the MNO changing their plans and or priorities. This process can take from 12 – 18 months.

In another example, the MNO does not have any plans to deploy such a solution but through business development activity, Birdstep actively creates the opportunity within the MNO. This too requires finding available budget and project ownership within the MNO. Often this leads to an RFI followed by an RFQ. The business development effort can take several months, then followed by the RFP process, which combined can take up to 24 months before a deal is awarded.

And finally, once the MNO announces the winner of the competitive process, only then does the operational deployment begin. This is often managed over multiple phases over several months, implying that the revenue of such a project will also ramp over time.

So while Birdstep remains in advanced negotiations or trials with several new customers in the US, Asia and Europe, it is important to understand the rigidness, complexity and amount of time for opportunities to be identified, qualified, evaluated, negotiated and awarded when working with service providers. The resulting awarding of the project is very rewarding indeed, from the perspective of competitiveness, market share growth, brand recognition and top-line growth.

Result of operations

First quarter

First quarter revenue was NOK 19.2 (18.2) million, which represents an increase in revenue of 5.5% over the same quarter last year.

Salaries and wages were NOK 12.8 (10.4) million. The increase in salaries and wages is due to an increase of personnel and a new compensation package for the CEO. The number of employees ending as at 31.03.2014 was 60 (58).

Other operating expenses for the quarter was NOK 5.4 (5.5) million.

As a result of the above factors, EBITDA ended at NOK -0.5 (1.7) million reflecting an increase in salary and cost of sales.

Cash flow

First quarter

Cash flow for the quarter was negative and our net cash balance decreased with NOK 8.2 million to NOK 14.1 million (NOK 3 million of the net cash flow is due to late settlements). The first quarter last year the cash balance decreased with NOK 5.5 million.

Net cash flow from operating activities was NOK 5.8 (3.9) million.

Financial statements

Condensed Consolidated Statements of Operations

(In thousands of NOK, except share and per share data)

	For the three		For the full
	months ended		year
	31.03.2014	31.03.2013	2013
OPERATING REVENUES	19 235	18 227	71 185
Cost of Sales	(1 508)	(593)	(4 047)
OPERATING EXPENSES
Salaries and wages	(12 774)	(10 417)	(44 829)
Other operating expenses	(5 410)	(5 541)	(22 148)
TOTAL OPERATING EXPENSES	(18 184)	(15 958)	(66 977)
Operating income loss before
depreciation and amortization (EBITDA)	(457)	1 676	160
Depreciation and amortization	(2 161)	(2 012)	(8 576)
Operating income loss after
depreciation and amortization (EBIT)	(2 618)	(336)	(8 416)
OTHER INCOME (EXPENSE)
Interest income, net	59	31	213
Other financial items, net	(205)	702	67
OTHER INCOME, NET	(146)	733	281
INCOME(LOSS) FROM CONTINUING OPERATIONS BEFORE TAXES	(2 764)	397	(8 135)
Income taxes	-	-	(701)
INCOME(LOSS) FROM CONTINUING OPERATIONS	(2 764)	397	(8 836)
Gain/loss on disposal of discontinued operations	-	-	-
NET INCOME(LOSS)	(2 764)	397	(8 836)
Earnings and diluted earnings per share
Continuing operations	(0,03)	0,00	(0,09)
Discontinued operations	-	-	-
Total	(0,03)	0,00	(0,09)

Condensed Consolidation Statements of Comprehensive Income

(In thousands of NOK, except share and per share date)

	For the three months ended		For the full year
	31.03.2014 31.03.2013		2013
Net income (loss) for the period	(2 764)	397	(8 836)
OTHER COMPREHENSIVE INCOME
Currency translation effect	(690)	660	1 344
TOTAL COMPREHENSIVE INCOME	(3 454)	1 057	(7 492)
Attributable to:
Equity holder of the parent company	(3 454)	1 057	(7 492)
TOTAL COMPREHENSIVE INCOME	(3 454)	1 057	(7 492)

Condensed Consolidation Balance Sheets

(In thousands of NOK, except share and per share date)

	As of	As of
	31.03.2014 31.03.2013		2013
NON-CURRENT ASSETS:
Intangible assets	49 705	51 024	50 111
Tangible assets	261	42	256
Other non-current assets	-	-	-
TOTAL NON-CURRENT ASSETS	49 966	51 067	50 367
CURRENT ASSETS:
Accounts receivable	19 857	16 757	14 488
Other current assets	3 009	2 424	2 278
Cash & cash equivalents	14 129	11 401	22 331
TOTAL CURRENT ASSETS	36 995	30 581	39 096
TOTAL ASSETS	86 961	81 648	89 463
SHAREHOLDERS' EQUITY:
Share capital	10 012	9 198	10 012
Share premium fund	36 037	17 159	36 037
Retained earnings, including translation reserves	21 312	33 314	24 767
TOTAL SHAREHOLDERS' EQUITY	67 361	59 671	70 816
NON-CURRENT LIABILITIES Deferred tax liabilities	175	-	175
Other liabilities	3 262	3 344	3 285
TOTAL NON-CURRENT LIABILITIES	3 437	3 344	3 460
CURRENT LIABILITIES
Accounts payable	2 835	2 833	3 126
Deferred revenue	3 002	3 761	1 405
Accrued expenses and other liabilities	10 325	12 038	10 656
TOTAL CURRENT LIABILITIES	16 162	18 632	15 187
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	86 961	81 648	89 463

Condensed Consolidated Statements of Cash Flows

(In thousands of NOK)

	For the three months ended		For the full year
	31.03.2014	31.03.2013	2013
OPERATING ACTIVITIES
Income (loss) from continuing operations before taxes	(2 764)	397	(8 135)
Depreciation and amortization	2 161	2 012	8 576
Write down and impairment of assets	-	-	-
Change in receivables and payables	(5 148)	(6 298)	(7 213)
NET CASH FROM OPERATING ACTIVITIES	(5 750)	(3 889)	(6 772)
INVESTING ACTIVITIES
Capitalized development	(1 838)	(1 350)	(6 521)
Change in loan balance with affiliated company	-	-	-
NET CAHS FROM INVESTING ACTIVITIES	(1 838)	(1 350)	(6 521)
FINANCIAL ACITIVITIES
New Issue	-	-	19 692
NET CASH FROM FINANCIAL ACTIVITIES	-	-	19 692
Effect of foreign exchange rate changes	(614)	(280)	(990)
Net increase(decrease) in cash & cash equivalents	(8 202)	(5 519)	5 410
Cash & cash equivalents, beginning of period	22 331	16 921	16 921
Cash & cash equivalents, end of period	14 129	11 401	22 331

Condensed Consolidated Statements of Changes in Shareholders' Equity

(In thousands of NOK, except share and per share date)

	Share capital	Share premium	Other paid equity	Other equity	Translation reserves	Total equity
Equity as at 31 December 2013	10 012	36 037	61 232	(49 140)	12 675	70 816
Net income (loss)	-	-	-	(2 764)	-	(2 764)
Other comprehensive income for the period
Foreign currency exchange	-	-	-	-	(690)	(690)
Total comprehensive income	-	-	-	(2 764)	(690)	(3 454)
Transactions with shareholders:
Net issue of ordinary shares	-	-	-	-	-	-
Total transactions with shareholders	-	-	-	-	-	-
Equity as at 31 Mar 2014	10 012	36 037	61 232	(51 904)	11 985	67 361

	Share capital	Share premium	Other paid equity	Other equity	Translation reserves	Total equity
Equity as at 31 December 2012	9 199	17 165	61 232	(40 304)	11 330	58 622
Net income (loss)	-	-	-	(8 836)	-	(8 836)
Other comprehensive income for the period
Foreign currency exchange	-	-	-	-	1 344	1 344
Total comprehensive income	-	-	-	(8 836)	1 344	(7 492)
Transactions with shareholders:
Net issue of ordinary shares	813	18 873	-	-	-	19 686
Total transactions with shareholders	813	18 873	-	-	-	19 686
Equity as at 31 Dec 2013	10 012	36 037	61 232	(49 140)	12 675	70 816

Notes

Accounting Policies

The accompanying consolidated financial statements are prepared under International Financial Reporting Standards (IFRS). Our fiscal year runs from January 1 to December 31.

The accompanying condensed consolidated statements of operations and cash flows cover the three first months of 2014, and the related information on Birdstep included in these notes to the financial statements is unaudited. In the opinion of management, such interim statements include all adjustments, which consist only of the normally recurring adjustments necessary for a fair presentation of the consolidated results of operations, financial position and cash flows for each period presented. The interim consolidated results are not necessarily indicative of results for the full year.

The same accounting policies and methods of computation are followed in the interim financial statements as those of the most recent annual financial statements.

These interim financial statements are presented in Norwegian crowns (NOK). The functional currency of Birdstep's foreign operations is the currency of the country in which the operations are conducted.

The accounts of Birdstep are translated into the reporting currency, NOK, using exchange rates in effect at period-end for assets and liabilities, and at average exchange rates during the period for the results of operations.

Income per share is calculated by dividing net income available to common shareholders for the period by the weighted average number of common shares outstanding during the period.

As of March 31, 2014, the Company has 100.121.627 shares issued and 100.100.572 shares outstanding, the difference of 21.055 representing treasury shares.

Segment Reporting

(In thousands of NOK)

The Company is divided into two separate operating segments (Smart Mobile Data and Secure Mobility).

	For the three months ended	For the full Year
	31.03.2014	31.03.2013	2013
Smart Mobile Data
Operating Revenues	13 745	13 926	51 812
EBIT	(1 657)	644	(5 884)
Secure Mobility
Operating Revenues	5 491	4 300	19 372
EBIT	(961)	(980)	(2 532)

Risks

This report contains statements regarding the future in connection with the company's growth expectations, general and specific market outlook and objectives. All statements about the future are subject to inherent risks and uncertainties, and many factors can lead to actual profits and developments deviating substantially from that which has been expressed or implied in such statements.

Birdstep Technology is exposed to various forms of market, operational and financial risk.

Financial instruments that potentially subject Birdstep to concentrations of credit risk consist primarily of cash and accounts receivable. Birdstep performs ongoing evaluations of customers' financial condition to determine if any reserve for potential uncollectible amounts is needed. As of March 31, 2014, no potential uncollectible amounts had been made.

The company's various risks have been described in the Annual Report/ Prospectus in further detail and no other risks has been identified.

Financial Calendar 2014

Preliminary financial calendar, with reservations for changes:

Earnings Reports

1. Aug 2014 Q2 2014 - Interim financial report

4. Nov 2014

Q3 2014 - Interim financial report

Birdstep Technology ASA invites shareholders, investors, media and other stakeholders to a phone conference following the announcement of the quarterly earnings reports.

Time and call-in details or place of the events above will be communicated at a later stage via OSE, Oslo Stock Exchange and www.birdstep.com

7
JANUARY SMITWITIES 1, 2, 3, 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31	FEBRUARY SM TWT FS $2$ 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28	MARCH SMTWTFS $2$ 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31	APRIL SMITWITH'S 1, 2, 3, 4, 5 4 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
MAY SMITWITHS 1, 2, 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31	JUNE SMIT WITH S 1, 2, 3, 4, 5, 6, 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 $29 - 30$	JULY SMITWITHS 1, 2, 3, 4, 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31	AUGUST SMTWTFS 12 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
SEPTEMBER SMIT WITH S 1, 2, 3, 4, 5, 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30	OCTOBER SMIWIIS 1, 2, 3, 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31	NOVEMBER SMITWIT FS × $2$ 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 $\infty$	DECEMBER SMTWTFS 1, 2, 3, 4, 5, 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31