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TradeDoubler

Quarterly Report Oct 26, 2007

3209_10-q_2007-10-26_3ef95ff8-6d39-44ab-b739-a5b5ca07ca4c.pdf

Quarterly Report

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TradeDoubler makes strategic expansion into Search. Group revenue, gross profit and net profit improved.

July - September

  • Revenues for the third quarter increased by 77,4 percent to 757,4 (426,9) MSEK.
  • Gross Profit for the third quarter increased by 38,9 percent to 166,2 (119,7) MSEK.
  • Operating profit (EBIT) for the third quarter increased by 4,0 percent to 48,8 (46,9) MSEK.
  • Profit after tax for the third quarter increased by 30,0 percent to 49,6 (38,1) MSEK.
  • Reported earnings per share amounted to SEK 1,74 (1,33) SEK after dilution.

January - September

  • Revenues for the period increased by 45,8 percent to 1 791,2 (1 228,2) MSEK.
  • Gross Profit for the period increased by 31,7 percent to 448,9 (340,7) MSEK.
  • Operating profit (EBIT) for the period increased by 0,7 percent to 129,8 (129,0) MSEK.
  • Profit after tax for the period increased by 17,1 percent to 108,3 (92,5) MSEK.
  • Reported earnings per share amounted to SEK 3,79 (3,24) SEK after dilution.
  • Currency movements, in the British Pound, whilst impacting the consolidated revenue from the UK operation negatively, did affect the earnings pre tax positively by 20,3 (0,0) MSEK as a result of the revaluation of the short term financing of the recent acquisition.
Jul-Sept Apr-Jun Jan-Mar Oct-Dec Jul-Sept
SEK 000s 2007 2007 2007 2006 2006
Revenue 757 454 512 622 521 146 515 838 426 918
Growth Y/Y 77,4% 27,9% 30,1% 51% 54%
Gross profit 166 251 143 049 139 606 139 556 119 654
Growth Y/Y 38,9% 25,3% 30,4% 43,6% 50,9%
EBIT 48 796 40 301 40 733 61 107 46 936
EBIT Margin 6,4% 7,9% 7,8% 11,8% 11,0%
Pre tax profit 66 182 42 805 43 216 64 882 49 283
Profit after tax 49 649 30 588 28 027 47 923 38 064
Earnings per share 1,74 1,07 0,98 1,68 1,33
Transaction margin 22,9% 23,3% 22,2% 22,4% 22,9%

Reporting structure post acquisition of The Search and The Technology works

The Search Works financials are reported as "The Search Works". TD Toolbox and The Technology Works are combined into an integrated technology unit and along with consultancy revenues are reported under "Other revenues". Transaction revenues are consistent with earlier reports and for comparison purposes left unchanged.

The revenue contribution from The Technology Works, being a high gross margin business, is marginal.

About TradeDoubler

TradeDoubler is a Pan-European digital marketing company offering a range of performance-based marketing solutions. TradeDoubler's products and services provide companies with the tools and expertise to drive results online whether they are looking to generate sales or drive brand awareness. Headquartered in Sweden, the company boasts a unique European reach with local offices in 18 countries across Europe. With a breadth of expertise across multiple industry sectors and a network of more than 118,000 website publishers TradeDoubler helps deliver online results for over 1,500 advertisers across Europe including a mix of local and international companies such as Apple Store, Dell, Telia Sonera, eBay and Kelkoo. Please visit www.tradedoubler.com for further information.

This document contains certain forward-looking statements relating to the business, financial performance and results of the Company and the industry in which it operates. These statements are based on the Company's current plans, estimates and projections, as well as its expectations of external conditions and events. In particular the words "expect", "anticipate", "estimate", "may", "should", "believe" and similar expressions are intended to identify forward-looking statements. Forwardlooking statements involve risks and uncertainties that could cause actual results to differ materially from those in the forward-looking statements. These include, but are not limited to: the level of client acceptance of existing and new and upgraded products and services; the growth of overall market demand for the Company's products ; the Company's ability to sustain and effectively manage its recent rapid growth; the Company's relationship with third party suppliers, and its ability to accurately forecast the volume and timing of sales. Additional factors could cause future results to differ materially from those in the forward-looking statements.

TradeDoubler

The acquisition of IMW group in the third quarter of 2007 marks an important entry into search engine marketing which complements and expands TradeDoubler's existing performance-based product portfolio of affiliate marketing, online advertising campaigns, pay-per-call and an online tracking and ad-serving technology. The combined offering promises synergies for all the clients now within the TradeDoubler group.

Product expansion and further internationalisation are key components in TradeDoubler's growth strategy. The acquisition addresses both these areas by rolling out The Search Works as a separate product offering and The Technology Works in conjunction with our TD Toolbox product throughout Europe.

TradeDoubler expects significant incremental revenue opportunities from combining its pan-European organisation with The Search Works offering as well as incorporating the TD Toolbox and The Technology Works into an integrated technology unit.

The new business units are part of TradeDoubler's accounts from August 2007. For reporting purposes, The Search Works is mentioned as "The Search Works" and The Technology Works is included in "Other revenues". Transaction revenues are reported consistent with earlier reports.

The Market

As online advertising spend continues to rise across Europe, figures released by the IAB this month show that online advertising's market share has hit a new milestone in the UK, now representing 15% of total advertising expenditure. The effects of the recent decline during the third quarter in the financial markets, the property market slowdown and the accompanying credit crunch impacts consumer behaviour. As a result the short term effect, on TradeDoubler's UK affiliate business is a slowdown in growth from its historical growth levels.

Whilst channel share varies considerably across Europe, it is estimated that by 2012 the online advertising market will have increased so significantly that it will account for 18% of total European advertising spend and will be worth over €16 billion (Forrester Research).

Online advertising has buoyed the overall advertising market across many European markets where expenditure on other channels such as TV is either declining or stagnant. As advertisers demand more transparency and greater ROI from their advertising spend, the internet provides the visibility and opportunities that they require and the accountability of the model has enticed greater numbers of advertisers to allocate larger budgets towards the internet.

Ecommerce, has escalated as consumers have become more confident online shoppers and respond better to more engaging rich media and video ad formats and improved relevancy in the advertising that is served to them. European online buyers are predicted to spend more than €263 billion online by 2011 (Forrester Research) as more people shop online and as existing online shoppers increase the amount they spend on the internet. The UK, Germany and France are expected to continue to account for over two thirds of total European ecommerce with the travel, finance, electronics, apparel, entertainment attracting the majority of the spend.

Paid search – the process whereby advertisers bid on specific keywords to appear in pay-perclick search listings and pay only when an internet user clicks through to their website – is the biggest driver of online advertising growth and represents about half of total online advertising across Europe. Search is hugely appealing to advertisers as it provides them with the opportunity to put an advertising message in front of an internet user at the exact moment that they are searching for the advertiser's product or service. It is hugely cost effective and the majority of online purchases originate from search engine listings. There is also evidence to support the branding benefits of search and importantly the detrimental effect that a lack of presence in search results can have on a brand. As European ecommerce and broadband adoption increase, Search spending across Europe is predicted to escalate by 80% over the next 5 years to reach €8 billion in 2012 (Forrester Research).

The appeal of performance-based marketing will continue and with its acquisition of The Search Works and The Technology Works, TradeDoubler has expanded its product offering to encompass a broad range of performance-based online marketing disciplines including search, affiliate marketing, online campaigns, an ad network, pay-per-call advertising and a sophisticated tracking and ad-serving technology.

Notable highlights at TradeDoubler over the third quarter include the signing of a new affiliate programme deal with Arcadia, a new premier network status agreement with BT, an extension to the agreement with Ebookers and a pan-European deal with Saxo Bank. TradeDoubler has also seen an upsurge in the number of clients using the td Push (campaign network) and td Reach (ad network) products including automotive companies such as Seat, Honda and BMW. Overall, churn of active clients remains low. TradeDoubler's UK operation has however lost the major part of the business, from one significant client.

Products and Services

Within the td pull area a number of improvements have been introduced in order to increase efficiency across the interfaces.

For advertisers, an added function to track particular events relating to the advertiser's web site efficiency and how well that web site converts users to sales. This will allow advertisers to improve their overall conversion rate, to the benefit of all parties in the network. Further, for advertisers, we

have added more visibility on publishers when they apply for programs, to ensure that our advertisers are able to make instant informed decisions about which publishers to bring onboard.

Publishers will enjoy an increased transparency on payments and publishers can now track each generated order from sale to approval and payment. In addition significant redesigns on the interface where the publishers pick up advertiser links ensure that they can easily decide on which links to work with. The improved function on advertiser's tracking capabilities will also increase network efficiency. Overall, these changes have meant improved usability for publishers and less support relating to payments, for TradeDoubler.

TD Talk product focus have been to get "click to call" functioning in the live environment. Click to call allows the user to insert his telephone number in a pre defined window and then asks the advertiser to call it, through a push of a button, either immediately or at a given time. This will increase the possibility of a sale taking place.

In the third quarter the development in the td toolbox area was focused on capabilities that would allow publisher with a membership database to profit from active membership. An example of such a publisher would be any one that works with cash back or points for members on commerce generated through their platform.

Revenues

July to September 2007

TradeDoubler's group revenues increased significantly during the third quarter 2007 due to the inclusion of the Search Works and Technology Works and amounted to 757,4 (426,9) MSEK, an increase of 77,4 percent, compared to the third quarter of the preceding year. Transaction revenues, corresponding to the traditional TradeDoubler operations accounted for 490,0 (398,7) MSEK of total revenues up 22,9 percent, The Search Works revenues accounted for 230,9 (0,0) MSEK. The Technology Works revenues are included in other revenues. Other revenues consist mainly of start-up, licence and monthly fees as well as consulting revenues and amounted to 36,5 (28,2) MSEK up 29,4 percent.

TradeDoubler's gross profit in the third quarter amounted to 166,2 (119,7) MSEK, an increase of 38,8 percent, compared to the third quarter of the preceding year. The share of gross profit attributable to Transaction gross profit, corresponding to the traditional TradeDoubler operations was 112,2 (91,5) MSEK up 22,6 percent, The Search Works contributed 17,5 (0,0) MSEK and other gross profit including The Technology Works contributed 36,5 (28,2) MSEK up 29,4 percent.

The gross margin during the third quarter was 21,9 (28,0) percent for the group and the decrease is a result of the inclusion of The Search Works and The Technology works in the group accounts. The transaction margin during the third quarter 2007 was 22,9 (22,9) percent. The strong margin again is a factor of a focus on higher margin customers and a positive shift in product mix.

The continued recruitment of advertisers is strong. The number of active advertisers increased from the previous quarter by 135 to a total of 1 539 (1 177) at September 30. The majority of the added advertisers in the quarter are additions from The Search Works and The Technology works. The recruitment of active publishers in TradeDoubler's network also continues to grow, and in the quarter, the active publishers increased by 3 437 to 118 088 (115 099) active publishers.

January to September 2007

The Group's revenues increased by 45,8 percent in the period to 1 791,2 (1 228,2) MSEK.

Transaction revenues accounted for 1 462,3 (1 144,7) MSEK of total revenues, up 27,7 percent. The Search Works revenues accounted for 230,9 (0,0) MSEK. The Technology Works revenues are included in other revenues. Other revenues consist mainly of start-up, licence and monthly fees as well as consulting revenues and amounted to 98,0 (83,5) MSEK up 17,4 percent.

The gross profit for the period increased by 31,8 percent and amounted to 448,9 (340,7) MSEK. The amount attributable to transactions corresponding to the traditional TradeDoubler operations was 333,4 (257,2) MSEK up 29,6 percent and The Search Works gross profit was 17,5 (0,0) MSEK. Other gross profit including The Technology Works marginal contribution were 98,0 (83,5) MSEK up 17,4 percent.

The gross margin for the period amounted to 25,1 (27,7) percent.

Revenue by revenue source

SEKm Jul-Sept
2007
Jul-Sept
2006
Change
(%)
Jan-Sept
2007
Jan-Sept
2006
Change
(%)
Jan-Dec
2006
Transaction revenues 490,0 398,7 22,9% 1 462,3 1 144,7 27,7% 1 629,8
Search revenues 230,9 - - 230,9 - - -
Other revenues 36,5 28,2 29,4% 98,0 83,5 17,4% 114,3
Total 757,4 426,9 77,4% 1 791,2 1 228,2 45,8% 1 744,1

Gross profit by revenue source

SEKm Jul-Sept
2007
Jul-Sept
2006
Change
(%)
Jan-Sept
2007
Jan-Sept
2006
Change
(%)
Jan-Dec
2006
Transaction gross profit 112,2 91,5 22,6% 333,4 257,2 29,6% 366,0
Search gross profit 17,5 - - 17,5 - - -
Other gross profit 36,5 28,2 29,4% 98,0 83,5 17,4% 114,3
Total 166,2 119,7 38,8% 448,9 340,7 31,8% 480,3

Revenue by geographic segments

July to September 2007

All geographic markets continued to show growth during the third quarter 2007. In the UK, total revenues increased by 148,3 (41,9) percent. The transaction revenue growth in the UK was 16,8 percent compared to the third quarter of the preceding year. In France and Germany the increases were 36,9 (81,6) percent and 15,8 (72,2) percent respectively. In France, the group saw the return of volume from existing as well as the addition of new advertisers.

In local currencies and adjusted for currency effects on consolidation the growth for the segments were 149,8 percent for the UK, France and Germany showed increases of 37,2 percent and 16,1 percent respectively.

The rest of Europe excluding the Nordic region saw revenues increase by 30,2 (82,4) percent, compared to the third quarter in the preceding year.

The Nordic market grew by 19,9 (26,1) percent compared to the third quarter of the preceding year. During the third quarter 2007, 95,5 (92,0) percent of the company's revenues were generated outside of Sweden.

January to September 2007

All geographic markets continued to grow. In the UK, total revenues for the period increased by 70,3 (49,3) percent and transaction revenues in the UK grew by 24,9 percent compared to the corresponding period of the preceding year. In France and Germany the increases were 22,2 (96,6) percent and 28,8 (67,9) percent, respectively. Across the rest of Europe excluding the Nordic region, revenues increased by 38,7 (97,1) percent, compared to the corresponding period of the preceding year. The Nordic market grew by 21,2 (47,3) percent, compared to the corresponding period in the preceding year. During the first nine months 2007, 94,2 (91,2) percent of the company's revenues were generated outside of Sweden.

United Kingdom
SEKm
Jul-Sept Jul-Sept Change Jan-Sept Jan-Sept Change Jan-Dec
2007 2006 (%) 2007 2006 (%) 2006
Revenue 436,0 175,6 148,3% 866,7 508,9 70,3% 728,8
Gross profit 72,5 45,2 60,4% 180,7 131,2 37,7% 185,6
Rest of Europe
SEKm Jul-Sept
2007
Jul-Sept
2006
Change
(%)
Jan-Sept
2007
Jan-Sept
2006
Change
(%)
Jan-Dec
2006
France 93,8 68,5 36,9% 253,9 207,8 22,2% 297,2
Germany 35,1 30,3 15,8% 101,2 78,6 28,8% 118,2
Rest of Europe excl the Nordic region 121,9 93,6 30,2% 355,2 256,1 38,7% 354,9
Total revenue 250,8 192,4 30,4% 710,3 542,5 30,9% 770,3
Gross profit 70,6 53,7 31,5% 197,0 148,7 32,5% 210,0
Nordic region
SEKm Jul-Sept
2007
Jul-Sept
2006
Change
(%)
Jan-Sept
2007
Jan-Sept
2006
Change
(%)
Jan-Dec
2006
Revenue 70,6 58,9 19,9% 214,2 176,8 21,2% 245,0
Gross profit 23,2 20,7 12,1% 71,2 60,8 17,1% 84,7

Revenues are attributed according to the invoicing market.

Earnings

July – September 2007

TradeDoubler has addressed the productivity levels and the transaction related cost base has as a result remained flat on the previous quarter. For the remainder of the year the addition of costs in the group will be in relation to the rollout of the Search product to our prioritized markets.

Operating profit (EBIT) for the third quarter increased by 4,0 percent and amounted to 48,8 (46,9) MSEK, corresponding to an operating margin of 6,4 (11,0) percent.

Earnings in the third quarter of 2007 were negatively affected by costs relating to all existing warrant schemes. In the third quarter these costs increased the selling expenses by 4,5 (2,2) MSEK.

Adjusted for expenses attributable to the share based compensation, the operating margin was 7,0 (11,5) percent of revenues and 32,0 (41,1) percent of gross profit.

Onetime expenses in the third quarter amounted to 1,0 (0,0) MSEK and are related to transaction costs.

Currency movements, in the British Pound, whilst impacting the consolidated revenue from the UK operation negatively, did affect the earnings pre tax positively by 20,3 (0,0) MSEK as a result of the revaluation of the short term financing of the recent acquisition.

Profit after tax for the period increased by 30,1 percent and amounted to 49,6 (38,1) MSEK.

January – September 2007

Operating profit (EBIT) during the period increased by 0,7 percent and amounted to 129,8 (129,0) MSEK corresponding to an operating margin of 7,2 (10,5) percent.

Earnings during the period have been negatively affected by costs relating to the existing warrant schemes. For the period, these costs increased the selling expenses by 19,6 (2,2) MSEK.

Adjusted for expenses attributable to this share based compensation, the operating margin for the period was 8,3 (10,7) percent of revenues and 33,3 (38,5) percent of gross profit.

One time expenses in the period amounted to 4,8 (3,0) MSEK.

Again, currency movements, in the British Pound affected the earnings pre tax positively by 20,3 (0,0) MSEK resulting from a revaluation of the short term part of the financing of the recent acquisition.

Profit after tax for the period increased by 17,1 percent and amounted to 108,3 (92,5) MSEK.

Earnings per share

The average number of shares after dilution amounted to 28 539 894 resulting in earnings per share of 1,74 (1,33) SEK for the third quarter. The earnings per share for the period amount to 3,79 (3,24) SEK.

Financial position and cash flow

Cash and cash equivalents at September 30, 2007 amounted to 190,8 (379,9) MSEK. Cash and cash equivalents at year end 2006 amounted to 433,1 MSEK.

Cash flow from operations before changes in working capital during the third quarter was 77,1 (52,8) MSEK. The increase in cash flow is driven by the growth in gross profit. The change in working capital for the third quarter was -73,7 (12,7) MSEK with the decrease in cash flow being an effect of changes in the large amounts of payables and receivables in The Search and The Technology Works. The change in working capital for the reporting period was –64,7 (39,4) MSEK.

Investments during the third quarter, apart from the IMW group acquisition was in tangible assets and amounted to 2,9 (1,9) MSEK and related to investments in computer equipment. For the reporting period, investments in tangible assets amounted to 7,2 (4,9) MSEK.

The investment in subsidiaries amounted to 702,0 (0,0) MSEK in the period. Financing activities contributed 507,0 (0,0) Msek resulting in a negative cash movement of -194,9 MSEK as a result of the investment in the Search and Technology works.

Cash flow for the third quarter amounted to – 194,9 (63,7) MSEK. Cash flow for the period amounted to -241,0 (163,4) MSEK.

The group net debt at September 30 was 295,7 MSEK. The group net cash position at September 30 2006 was 379,9 MSEK.

Employees

At September 30, 2007, TradeDoubler group had 548 (334) employees of which 34,6 (36,1) percent are female. During the period, TradeDoubler recruited a further 97 (78) employees of which 21 (41) were added in the third quarter. One time net additions as a result of the integration of the Search and Technology works was 101.

The average number of employees in the third quarter was 538 (319) and in the period 440 (295). The majority of recruitment has now taken place and only a small number of employees will be added to the company for the remainder of the year.

Risks and factors of uncertainty

TradeDoubler's operations involve the development of advanced software and services thereto associated. The business is expanding rapidly and internationally. In addition to customer and supplier relations, risks include, but are not limited to: the level of client acceptance of existing, new and upgraded products and services, the growth of overall market demand for the Company's products, the Company's relationship with third party suppliers and its ability to accurately forecast and manage the volume of sales in various currencies. Both the group and the parent company share these risks. The group has exposures against foreign currencies.

Parent Company

The parent company's sales during the third quarter increased by 11,7 percent to 66,0 (59,1) MSEK. The sales consist primarily of license fees from subsidiaries. For the period the corresponding increase was 29,5 percent to 218,8 (168,9) MSEK.

Earnings after financial items for the third quarter amounted to 26,2 (27,3) MSEK and earnings after financial items for the period amounted to 92,4 (73,5) MSEK. Liquid assets at September 30, 2007 were -10,1 (125,6) MSEK. Liquid assets at year end 2006 amounted to 159,6 MSEK.

Investments in fixed assets during the third quarter amounted to 0,7 (1,2) MSEK and during the period amounted to 2,5 (3,0) MSEK.

The average number of employees during the third quarter was 107 (79) and for the period 99 (75).

Currency and foreign exchange policy

As a result of the acquisition and the resulting change in the financial structure of the group, the board of directors has after the end of the period decided to hedge the short term financing of the recent acquisition against an appreciation of the British Pound against the Swedish Krona.

Tax

As a result of the acquisition and the release of tax reserves pertaining to employee options, the taxpayable for the UK operations will be reduced. A number of subsidiaries have also shifted into tax paying positions during the year resulting in the effective use of carry forward tax reserves for those territories. These reserves have been duly accounted for in the groups accounts. The overall result is a sustainable reduction of the tax payable for the group.

Transactions with affiliated companies

No significant transactions have taken place in the period. Related parties with which the Group has transactions are described in the annual report for 2006, note 25.

Significant events after the closing date

No significant events have occurred after the closing date.

Outlook 2007

As stated in the 2006 full year report TradeDoubler will not give full year guidance as this was only provided as a result of the AOL offer. On a stand alone basis, the previous guidance given will not be reached. TradeDoubler continues to aim to grow the company in line with the underlying market growth.

Forthcoming reporting dates

Full year results 2007. January 31st, 2008.

The Annual General meeting for 2007 will be held in Stockholm on May 6, 2008.

There will be a telephone conference at 10:30 CET on 26 October, 2007 hosted by CEO William Cooper and CFO Casper Seifert who will present the results for the period. To participate in the conference call, please dial

Sweden: +46 (0)8 5052 0110 UK: +44 (0)20 7162 0025

The report and the presentation will be published on the company website, www.tradedoubler.com prior to the start of the conference call. For local dial in numbers, please consult the TradeDoubler website.

Stockholm, October 25th 2007

William Cooper President and CEO

For further information please contact

William Cooper President and CEO +46-8-405 08 00
Casper Seifert CFO +46-8-405 08 27

Review Report on Interim Financial Information

To the Board of Directors of TradeDoubler AB (publ)

Corp. Id 556575-7423

Introduction

We have reviewed TradeDoubler ABs interim report for the period January 1, 2007 – September 30, 2007. The Board of Directors and the President Managing Director are responsible for the preparation and presentation of this interim report in accordance with IAS 34 and the Annual Accounts Act. Our responsibility is to express a conclusion on this interim report based our review.

Scope of the review

We conducted our review in accordance with the Standard on Review Engagements SÖG 2410, "Review of Interim Financial Information Performed by the Independent Auditors of the Entity", issued by FAR. A review consists of making inquiries, primarily to persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing in Sweden RS and other generally accepted auditing practices in Sweden. The procedures performed in a review do not enable us to obtain a level of assurance that would make us aware of all significant matters that might be identified in an audit. Therefore, the conclusion expressed based on a review does not give the same level of assurance as a conclusion expressed on the basis of an audit.

Conclusion

Based on our review, nothing has come to our attention that causes us to believe that the interim report is not, in all material respects, prepared in accordance with IAS 34 and the Annual Accounts Act.

Stockholm 25 October 2007

KPMG Bohlins AB

Carl Lindgren Authorized Public Accountant

Consolidated income statement

Jul-Sept Jul-Sept Jan-Sept Jan-Sept Jan-Dec
SEK 000s 2007 2006 2007 2006 2006
Revenue 757 454 426 918 1 791 222 1 228 241 1 744 080
Cost of services sold -591 203 -307 264 -1 342 316 -887 501 -1 263 783
Gross profit 166 251 119 654 448 906 340 740 480 297
Selling expenses -89 726 -50 194 -231 978 -143 006 -200 110
Administrative expenses -21 593 -17 692 -67 965 -55 402 -72 041
Development expenses -6 1360 -4 8320 -19 1330 -13 3740 -18 080
Operating profit 48 796 46 936 129 830 128 958 190 066
Net financial items 17 386 2 346 22 373 4 361 8 134
Profit before tax 66 182 49 282 152 203 133 319 198 200
Income tax expense -16 533 23645 -11 219 -43 939 2646 -40 855 -57 814
Net profit 49 649 38 063 108 264 92 464 140 386
Basic earnings per share (SEK) 1,77 1,39 3,86 3,41 5,13
Diluted earnings per share (SEK) 1,74 1,33 3,79 3,24 4,93
Average no of shares outstanding (period end) 28 015 287 27 335 001 28 015 287 27 124 118 27 350 907
Average no of shares outstanding after dilution (period end) 28 539 894 28 588 773 28 541 436 28 540 151 28 479 075
Total no of shares outstanding (period end) 28 015 287 27 335 001 28 015 287 27 335 001 27 954 837
Total no of shares outstanding after dilution (period end) 29 787 683 28 588 773 29 787 683 28 588 773 28 588 773
Consolidated balance sheet
30 Sept 30 Sept 31 Dec
SEK 000s 2007 2006 2006
ASSETS
Fixed assets
Intangible fixed assets 128 463 13 060 12 715
Goodwill 623 668 - -
Tangible fixed assets 22 033 10 715 11 558
Other long-term receivables 803 802 803
Deferred tax asset 59 220 7 546 2 263
Total fixed assets 834 187 32 123 27 339
Current assets
Accounts receivable 628 441 330 462 417 514
Prepaid expenses and accrued income 19 282 4 268 6 453
Other current receivables 46 667 10 260 30 316
Cash and cash equivalents 190 811 379 934 433 082
Total current assets 885 201 724 924 887 365
TOTAL ASSETS 1 719 388 757 047 914 704
SHAREHOLDERS' EQUITY AND LIABILITIES
Shareholders' equity 312 293 283 419 348 965
Long-term liabilities
Deferred tax liability 37 626 3 658 3 562
Other provisions 2 409 7 095 -
40 035 10 753 3 562
Current liabilities
Accounts payable 244 166 8 447 12 662
Publisher payable 313 456 233 452 270 374
Tax liability 58 625 38 776 26 325
Other current liabilities 682 263 132 262 196 949
Accrued expenses and deferred income 59 650 40 533 45 367
Other provisions 8 900 9 405 10 500
1 367 060 462 875 562 177
TOTAL SHAREHOLDERS' EQUITY AND LIABILITIES 1 719 388 757 047 914 704

Changes in consolidated shareholders' equity

Jul-Sept Jan-Dec
SEK 000s 2007 2006 2007 2006 2006
Shareholders equity on opening date 283 563 241 645 348 965 188 562 188 562
Exchange rate effect adjusted to Equity -26 920 2 979 -23 814 28 -6 745
Profit for the period 49 649 38 063 108 264 92 464 140 386
Share issues 146 - 146 169 8 225
Dividend - - -140 076 - -
IFRS cost share related programs 5 855 732 18 808 2 196 2 928
Tax effect on share option excercise - - - - 15 609 1)
Total shareholders' equity
on closing date 312 293 283 419 312 293 283 419 348 965

1) Tax deduction is admitted in the UK at share option exercise based on calculated cost.

Consolidated cash flow statement

Jul-Sept Jan-Sept Jan-Dec
SEK 000s 2007 2006 2007 2006 2006
Operating activities
Profit before tax 66 182 49 283 152 203 133 319 198 201
Adjustments for non-cash items 10 958 3 952 30 083 3 793 3 337
Income taxes paid
Cash flows from operating activities
-77 -429 -15 976 -3 584 -4 903
before changes in working capital 77 063 52 806 166 310 133 528 196 635
Changes in working capital -73 696 12 736 -64 658 39 406 32 533
Cash flow from operating activities 3 367 65 542 101 652 172 934 229 168
Investing activities
Net investment of intagible fixed assets -447 - -447 - -
Net investment of subsidiary -701 992 - -701 992 -4 900 -9 900
Net investment of tangible fixed assets -2 895 -1 874 -7 168 -4 850 -7 301
Cash flow from investment activities -705 334 -1 874 -709 607 -9 750 -17 201
Financing activities
External loan 506 900 - 506 900 - -
New share issues #REF! 146 #REF!- #REF! 146 #REF! 169 #REF! 8 225
Dividend - - -140 076 - -
Cash flow from financing activities 507 046 - 366 970 169 8 225
CASH FLOW FOR THE PERIOD -194 921 63 668 -240 985 163 353 220 192
Cash and cash equivalents on opening date 392 326 312 790 433 082 218 348 218 348
Translation difference in cash and cash equivalents -6 594 3 476 -1 286 -1 767 -5 458
Cash and cash equivalents on closing date 190 811 379 934 190 811 379 934 433 082
Adjustment for non-cash items
Depreciation 6 494 1 720 10 466 4 547 6 409
Non-recurring cost relating to the quotation - - - -2 950 -
Personnel expenses, including social security expenses,
attributable to share related programs 4 464 2 232 19 617 2 196 -3 072
Total non-cash items 10 958 3 952 30 083 3 793 3 337

Quarterly results

SEK 000s Jul-Sept
2007
Apr-Jun
2007
Jan-Mar
2007
Oct-Dec
2006
Jul-Sept
2006
Revenue 757 454 512 622 521 146 515 838 426 918
Quarter-on-quarter growth (%)
Cost of services sold (publisher
48 -2 1 21 6
compensation) -591 203 -369 573 -381 540 -376 282 -307 264
Gross profit 166 251 143 049 139 606 139 556 119 654
Quarter-on-quarter growth (%) 16 2 0 17 5
Selling expenses -89 726 -74 349 -67 903 -57 104 -50 194
Administrative expenses -21 593 -21 915 -24 457 -16 638 -17 692
Development expenses -6 136 -6 484 -6 513 -4 707 -4 832
Operating profit 48 796 40 301 40 733 61 107 46 936
Net financial items 17 386 2 504 2 483 3 775 2 346
Profit before tax 66 182 42 805 43 216 64 882 49 283
Income tax expense -16 533 -12 217 -15 189 -16 959 -11 219
Net profit 49 649 30 588 28 027 47 923 38 064

Key data

Jul-Sept Jul-Sept Jan-Sept Jan-Sept Jan-Dec
SEK 000s 2007 2006 2007 2006 2006
Operating margin (%) 6,4 11,0 7,2 10,5 10,9
EBITDA 55 290 48 657 140 296 133 505 196 474
EBITDA margin (%) 7,3 11,4 7,8 10,9 11,4
Equity ratio (%) 18,2 37,4 18,2 37,4 38,0
Return on equity (%) 52,4 53,5 47,2 44,4 52,0
Number of employees on closing date 548 334 548 334 351
Average number of employees 538 319 440 295 308

Notes to the results of the group.

  • i. One-time expenses during the third quarter amounted to 1,0 (0,0) MSEK
  • ii. Share based warrant costs during the third quarter amounts to 4,4 (2,2) MSEK
  • iii. Net financial items are affected during the third quarter by exchange gains of 20,4 MSEK
  • iv. Change in intangible fixed assets and Goodwill, see Acquisition of IMW below
  • v. A new bank loan of 486,6 MSEK included in Short term liabilities
  • vi. One-time expenses during the period amounted to 4,8 (3,0) MSEK
  • vii. Share based warrant costs during the period amounts to 19,6 (2,2) MSEK
  • viii. Other current liabilities are affected by the integration of The Search Works and The Technology Works into the group accounts.

Income Statement - Parent Company

Jul-Sept Jul-Sept Jan-Sept Jan-Sept Jan-Dec
KSEK 2007 2006 2007 2006 2006
Revenue 66 043 59 150 218 762 168 872 235 426
Cost of services sold (publisher compensation) 1 029 -4 434 -8 429 -12 278 -14 937
Gross profit 67 072 54 716 210 333 156 594 220 489
Selling expenses -8 160 -4 876 -24 846 -14 024 -18 333
Administrative expenses -10 179 -18 110 -57 844 -56 063 -74 837
Development expenses -6 127 -4 831 -19 134 -13 374 -18 080
Operating profit 42 606 26 899 108 509 73 133 109 239
Finance income 20 368 432 20 827 391 1 906
Finance costs -36 777 -1 -36 908 -12 -14
Profit after financial items 26 197 27 330 92 428 73 512 111 131
Income tax expense -10 049 -6 668 -25 832 -20 002 -26 670
Net profit 16 148 20 662 66 596 53 510 84 461

Balance Sheet - Parent Company

SEK 000s 30 Sept
2007
30 Sept
2006
31 Dec
2006
ASSETS
Fixed assets
Property, plant and equipment 6 235 6 328 6 639
Investment in Group companies 46 911 46 587 46 587
Other securities held as fixed assets
Deferred tax asset
552
-
536
1 834
536
-
Total fixed assets 53 698 55 285 53 762
Current assets
Accounts receivable 5 579 6 247 3 596
Receivables from Group companies
Other current receivables
876 032
1 579
122 196
565
127 951
1 085
Prepaid expenses and accrued income 4 920 2 110 3 550
Cash and cash equivalents - 125 571 159 596
Total current assets 888 110 256 689 295 778
TOTAL ASSETS 941 808 311 974 349 540
SHAREHOLDERS' EQUITY AND LIABILITIES
Shareholders' equity 182 658 216 986 255 993
Current liabilities
Accounts payable 9 063 2 363 5 486
Liabilities to Group companies 138 594 2 816 5 453
Current tax 49 735 20 002 24 837
Other current liabilities 548 634 49 222 43 025
Accrued expenses and deferred income 13 124 20 585 14 746
759 150 94 988 93 547
TOTAL SHAREHOLDERS' EQUITY AND LIABILITIES 941 808 311 974 349 540
TOTAL SHAREHOLDERS' EQUITY AND LIABILITIES #REF! #REF! #REF!
Assets Pledged and Contingent Liabilities - Parent Company 30 Sept 30 Sept 31 Dec
SEK 000s 2007 2006 2006
Assets Pledged
Rent deposits 552 536 536
Contingent liabilities 3 969 None None

Contingent liabilities are booked values of shares in subsidiaries pledged under the short term financing extended to the group.

Acquisition of IMW Group (preliminary)

On 25 July 2007, TradeDoubler AB (publ) acquired 100% of the shares in IMW Group. Full control of the assets of IMW passed to TradeDoubler on completion of the deal. The acquisition was reported using the acquisition method, with the total purchase price being assigned to the assets acquired and liabilities assumed based on their respective fair values. Fair value has been determined by using generally accepted accounting principles and methods. IWM earnings have been included in TradeDoubler consolidated accounts since August, 2007.

Acquisition value MSEK
Cash on completion 755,2
Loan notes on completion 18,1
Transaction costs 18,0
Total acquisition value 791,3
Acquired book
value
Adjustments to
fair value
Fair Value
2,1 123,4 125,6
Tangible assets 9,9 9,9
Account Receivables 255,4 255,4
Liquid funds
Deferred tax assets
50,5 49,5 50,5
49,5
Accounts payable -314,6 -314,6
Accrued expenses -0,6 -0,6
Tax liability -37,0 -37,0
Total acquired net assets 138,6
Specification of acquired goodwill
Total acquisition value 791,3
Fair value of acquired net assets -138,6
Goodwill 652,7

Note: Given the assumptions for the useful economic life of the assets, the monthly depreciation will amount to 1,87Msek.

Accounting principles

This interim report has been prepared in accordance with IAS 34 Interim Financial Reporting and RR 31 Consolidated Interim Financial Reporting. The accounting policies that have been applied are in agreement with the accounting policies that were used in the preparation of the company's latest annual report. A description of the accounting policies is included in note 1 of the annual report. New or revised IFRS standards or IFRIC interpretations, which came into force on 1 January 2007, have not had any effect on the group's results of operations or financial position.

This report has included the additional information required by the implementation of the EU Transparency Directive to the Swedish law, from July 1, 2007.

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