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Vitec Software Group B Interim / Quarterly Report 2016

Jul 14, 2016

2988_ir_2016-07-14_2cfe9b31-b229-410b-9a56-154920b50813.pdf

Interim / Quarterly Report

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Interim report January - June 2016

Revenue growth and stronger cash flow

SUMMARY FOR JANUARY – JUNE 2016

  • Net sales SEK 318 M (296)
  • Profit before tax SEK 40,5 M (43,8)
  • Operating margin 13,6 % (15,8)
  • Earnings per share before dilution SEK 1,08 (1,15)
  • Cash flow from operations SEK 105,8 M (99,4)

SUMMARY FOR APRIL - JUNE 2016

  • Net sales 161 M (153)
  • Profit before tax SEK 22,5 M (22,2)
  • Operating margin 14,8 % (15,4)
  • Earnings per share before dilution SEK 0,60 (0,57)
  • Cash flow from operations SEK 21,8 M (25,8)
  • New Head of Business Area Finance & Insurance in Denmark

CEO's comments

The second quarter lacks major events and the period's characteristic is daily work with deliveries, development, sales, and continuous strive for efficiency. Unrealized currency effects affected the operating profit negative with SEK 6 million for the first six months of 2016 compared with the same period last year, of which SEK 4 million refers to for the second quarter. The underlying business developed better than the marginal improvement in operating income in the second quarter.

The number of ongoing acquisition dialogues has increased during the latter part of the quarter, and we continue to devote significant resources in

maintaining and further developing these dialogues. After the end of the period, this has resulted in the acquisition of the Finnish company Tietomitta OY. Vitec's financial position and readiness for future acquisitions is good, and with a prospect list of hundreds of companies

in the Nordic region, we see good opportunities for further acquisition-based growth.

Vitec's business model with the pursuit of a high proportion of recurring revenues has received a downward adjustment in the quarter to 75.4 % (78.9 %) despite that recurring revenues has increased. The decrease is due to increased service revenues mainly in the business areas Real Estate and Auto. Auto operations in Denmark has a portfolio of services and Real Estate has a high number of rollout projects.

With a clear shift from traditional license sales to a subscription model (cloud-based systems), the proportion of recurring revenues and the operating margins increase at the same time. This, together with the employees' great capacity to innovate and integrate acquisitions, provides good conditions for long-term development of our business. With the acquisition of well-established companies and a high proportion of recurring revenues, Vitec continues on this path, to act in several independent and specialized niches to achieve sustainable profitable growth.

Lars Stenlund, CEO

January - June 2016

The Vitec Group continues to grow during the first six months compared to last year. Business Area Estate Agent has decreased in size but at the same time Business Area Auto more than doubled. The Group has thus gained a better balance between the various business areas and a now has a significantly better risk diversification.

Business Area AUTO

Business Area Auto, which offers business systems for the automotive sector in Norway and Denmark, develops strongly. Compared with last year, both sales and operating profit more than doubled

Business Area ENERGY

Business Area Energy develops in a stable way and continues to invest in resources and methodologies for the effective processing of the European energy market. A cloud-based offering that quickly and through the recently acquired operations in Denmark and Norway which now have been integrated into the Group.

effectively is deployed for customers in Europe is now ready for delivery. During the first six months they have signed agreements with 14 new customers.

Business Area REAL ESTATE

The business area is growing and maintaining its focus on delivering upgrades of its most modern product offerings. Deployment, implementation and training of the new systems continues at a high speed. The business area has in the quarter continued to win new customers where more and more are choosing the cloud-based service that has a positive effect on our recurring revenues.

Business Area FINANCE & INSURANCE

Business Area Finance & Insurance in Sweden have now completed the delivery of a pension plan supporting system to Länsförsäkringar Fondliv. In Denmark, the rollout of the latest version of the portfolio management system Portman continues. More than 80 % of the customer base now updated to the latest

Business Area HEALTH

The business area continues to have full focus on delivery and further development of its system to a few major customers. Roll-out projects will be continued intensively with sprints throughout 2016. In the short term, this affects profitability negatively, but in the long term, it strengthens the business area by increased recurring revenues. During the quarter,

version, which gives our customers benefits in their operations and us a more efficient delivery. In Norway, there are three major implementation projects of the product Nice4Net. Lead times for sales processes against established non-life insurance companies are long.

we intensified marketing of our SMS-service where doctors can notify patients about visiting hours. The growth of the service during the quarter developed very positively albeit from low levels.

Business Area MEDIA

Business Area Media has remained stable, but profitability has been negatively affected by a continued decline in demand for services from the larger

Business Area ESTATE AGENT

Two larger Swedish customers has now fully switched to using proprietary solutions. This has led to a decreased revenue compared with last year. Meanwhile, the success of Vitec Express has continued and more brokerage chains and individual brokers have chosen Vitec new cloud-based solution. In customers who have Managed Applications. After the period, the main part of the business was sold to XLENT Consulting Holding AB.

Norway, we modernize our brokerage offer to a completely cloud-based service that builds on the Norwegian platform and Vitec Express. The caution we saw in Q1 of the Norwegian housing market has turned in Q2 and we have seen an increase in transactions through our systems.

Financial information

SALES AND RESULTS

April-June 2016

REVENUES

Net sales for the period amounted to SEK 161,3 million (152,7), which represents an increase of 6%. Recurring revenue for the period increased by 1 % from the previous year and amounted to SEK 121,6 million (120,5), corresponding to 75,4 % (78,9) of net sales. License revenue declined marginally from the previous year and amounted to SEK 5,7 million (5,8). Service revenues increased by 25 % from the previous year and amounted to SEK 31,8 M (25,3).

RESULTS

Operating profit amounted to SEK 23,9 million (23,5) with an operating margin of 14,8 % (15,4). Profit after tax amounted to SEK 17,7 million (16,7). Earnings per share before dilution were SEK 0,60 (0,57).

January-June 2016

REVENUES

Net sales for the period amounted to SEK 318,4 million (296,1), which represents an increase of 8 %. Recurring revenue for the period increased by 6 % from the previous year and amounted to SEK 244,6 million (231,8), corresponding to 76,8 % (78,3) of net sales. License revenue declined 11 % from the previous year and amounted to SEK 9,3 million (10,4). Service revenues increased by 18 % from the previous year and amounted to SEK 60,8 M (51,7).

RESULTS

Operating profit amounted to SEK 43,4 million (46,7) with an operating margin of 13,6 % (15,8). The decline in operating profit is attributable to higher depreciation on intangible assets and unrealized exchange losses. Profit after tax amounted to SEK 31,7 million (33,9). Earnings per share before dilution were SEK 1,08 (1,15).

LIQUIDITY AND FINANCIAL STATUS

The Group's cash and cash equivalents, including short-term investments, at end of period amounted to SEK 60,1 million (60,2). In addition to these cash and cash equivalents, was a bank overdraft facility of SEK 20 million, and SEK 170,8 million in an unused credit facility of SEK 250 million. During the period, SEK 17,0 million was repaid to the credit facility. Cash flow from operating activities was SEK 105,8 million (98,7). Investments totaled SEK 40,8 million in capitalized work, SEK 0,9 million in other intangible assets and SEK 2,4 million in tangible assets.

Total interest-bearing liabilities amounted on June 30, 2016 to SEK 230,4 million (178,7) distributed on long term debt SEK 200,9 million (149,0) and short-term interest-bearing liabilities SEK 29,5 million (29,7).

Equity attributable to Vitec's shareholders amounted to SEK 291,3 million (243,5). The equity ratio was 36 % (33). Payed dividend amounts to SEK 0,90 per share, totaling SEK 26,5 million.

Operations

Vitec Group operations are controlled and organized in seven segments (business areas). For more information on each business area, refer to www.vitecsoftware.com. The business areas are; Auto, Energy, Real Estate, Finance & Insurance, Health, Media and Estate Agent.

Finance &
BUSINESS AREAS Auto Energy Real Estate Insurance Health Media Estate Agent
2016 2015 2016 2015 2016 2015 2016 2015 2016 2015 2016 2015 2016 2015
Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan
Jun Jun Jun Jun Jun Jun Jun Jun Jun Jun Jun Jun Jun Jun
Recurring revenues 39,1 19,6 8,9 8,5 43,1 40,2 47,5 37,9 26,1 23,0 2,2 2,4 77,5 100,1
License revenue 0,9 0,0 0,0 0,0 4,7 5,3 3,0 2,9 0,0 0,1 0,0 0,6 0,6 1,5
Services revenue 6,8 0,4 3,9 3,3 28,6 25,2 9,6 7,6 5,1 6,6 1,9 3,0 4,8 5,5
Other income 2,8 0,7 0,1 0,0 0,1 0,0 0,2 0,5 0,2 0,5 0,0 0,0 0,3 0,5
Net sales 49,6 20,7 13,0 11,9 76,5 70,7 60,3 49,0 31,4 30,1 4,2 6,1 83,3 107,5
Recurring revenue as
a percentage of net
sales 79% 95% 69% 72% 56% 57% 79% 77% 83% 76% 54% 40% 93% 93%
Operating profit 7,9 3,9 3,7 4,2 11,7 11,9 8,2 5,7 0,7 2,2 0,7 1,6 10,7 17,4
Operating margin 16% 19% 28% 35% 15% 17% 14% 12% 2% 7% 16% 26% 13% 16%

Business Area AUTO

The segment consists of Vitec AutoData AS, Vitec Datamann A/S and Vitec Infoeasy AS. The business area offers business systems for the automotive sector with support for sales, purchasing, stock control, invoicing, accounting and pay administration. Datamann A/S and Infoeasy AS were consolidated as of July 1 and 2, 2015 and is the reason for the strong growth.

Business Area ENERGY

The segment consists of Vitec Energy AB. The business area offers business systems for forecasting wind power, electricity and heating needs, as well as for the technical management and maintenance of distribution networks.

Business Area REAL ESTATE

The segment consists of Vitec Fastighetssystem AB, Vitec Förvaltningssystem AB, Vitec Capifast AB and Vitec Software AB. The business area offers

business systems for construction and real estate companies.

Business Area FINANCE & INSURANCE

The segment consists of Vitec Capitex AB, the Group Aloc A / S and Vitec Nice AS. The business area offers business systems for the finance and

insurance industry, as well as standardized software for tax calculations, pension calculations an housing calculations.

Business Area HEALTH

The segment consists of the Group Acuvitec Oy. The business area offers business systems for electronic handling of medical records for healthcare.

Business Area MEDIA

The segment consists of 3L Media AB and the Group Vitec Veriba AB. The business area offers business

Business Area ESTATE AGENTS

The segment consists of Vitec Mäklarsystem AB, Capitex AB, Vitec IT-Makeriet AS, the Group Vitec Megler AS, Vitec Fox AS and ADservice Scandinavia

systems for newspaper publishers and companies supplying special solutions within distribution.

AB. The business area offers business systems for real estate agents.

Operating profit* Jan-Jun (MSEK)

RESULT OVERVIEW FOR SEGMENTS, MILLION SEK

BUSINESS AREA NET SALES (MSEK) PROFIT BEFORE ACQUISITION RELATED
COSTS (MSEK)
2016
Apr-Jun
2015
Apr-Jun
2016
Jan-Jun
2015
Jan-Jun
2015
Jan-Dec
2016
Apr-Jun
2015
Apr-Jun
2016
Jan-Jun
2015
Jan-Jun
2015
Jan-Dec
Auto 25,0 10,4 49,6 20,7 71,1 5,0 3,2 7,9 3,9 14,9
Energy 6,5 5,7 13,0 11,9 24,1 1,8 1,9 3,7 4,2 8,8
Real Estate 39,1 35,9 76,5 70,7 142,6 6,0 5,1 11,7 11,9 24,9
Finance & Insurance 31,2 25,0 60,3 49,0 101,2 4,8 3,2 8,2 5,7 13,9
Health 16,2 14,6 31,4 30,1 61,5 0,1 0,5 0,7 2,2 5,7
Media 2,2 2,6 4,2 6,1 10,5 0,4 0,5 0,7 1,6 2,4
Estate Agent 40,9 58,3 83,3 107,5 207,0 5,9 9,2 10,7 17,4 33,2
Shared 0,1 0,2 0,3 0,2 0,4 - - - - -
Vitec Group 161,3 152,7 318,4 296,1 618,4 23,9 23,5 43,4 46,8 103,9

SALES BY GEOGRAPHY

Vitec is a Nordic software company and our customers are mainly in Sweden, Denmark, Finland and Norway, we also have a number of customers in other parts of the world. The following table and pie chart shows the Group's revenue based on where the customer is established.

MARKET NET SALES (MSEK)
2016 2015 2015
Jan-Jun % Jan-Jun % Jan-Dec %
Sweden 145,5 45,7% 153,8 51,9% 308,1 49,8%
Denmark 61,1 19,2% 39,1 13,2% 99,8 16,1%
Finland 33,1 10,4% 31,6 10,7% 64,1 10,4%
Norway 77,2 24,2% 70,2 23,7% 142,1 23,0%
Rest of Europe 1,4 0,4% 1,4 0,5% 4,1 0,7%
Rest of world 0,1 0,0% 0,0 0,0% 0,1 0,0%
SUM 318,4 100,0% 296,1 100,0% 618,4 100,0%

Significant events during the second quarter

MAY 31: New CEO of Vitec Business Area Finance & Insurance in Denmark

Kim Møller Jensen has September 1 assumed a position as CEO of Vitec Business Area Finance & Insurance in Denmark. Kim has long experience in the IT industry. He currently holds a position as CIO within Siemens, prior to that he was Director within EG. Kim has extensive experience in running product development based on the unique circumstances of individual industries.

-"In our opinion, Kim has both the experience and the knowledge to take this key role. He also shares our core values, which is important as a leader within Vitec", says Patrik Fransson, VP Operations Vitec.

Significant events after the end of the period

JULI 1: Vitec sells Media business to XLENT

Vitec did on July 1 agree with XLENT Consulting Holding AB on the sale of the shares of Vitec Veriba AB which constitutes most of Vitec Media business. The business, with sales of approximately SEK 9 million per year, mainly includes custom application development, and has a significantly higher share of

services sales than other parts of Vitec. The business has a good fit with XLENT, which has its focus on service sales, which will be beneficial for both employees and customers. Sale is made to the consolidated book values.

JULY 5: Vitec acquires Tietomitta OY in Finland

Vitec Software Group AB (publ) did on July 5 agree to acquire 100 % of the shares in the Finnish software company Tietomitta OY, whose product is an industry-specific software for supporting wastemanagement in Finland. The company reported sales

for the fiscal year 2015 of EUR 3.5 million, with approximately 65 % recurring revenue, and EBITDA of EUR 0.8 million. Payment is in cash at closing. Acquisition is expected to directly result in an increase in earnings per share for Vitec. Consolidation is done from the date of acquisition.

Risks and uncertainties

Vitec's significant risks and uncertainties are described in the Directors' Report in the Annual Report for 2015 under the heading "Risks and Uncertainties" on pages 32-33, in note 1 under "Assumptions and estimates" on page 50 and in note 20, "Financial risks and their management "on pages 63-65. No significant changes have occurred since then.

The Parent Company

Net sales amounted to SEK 40,6 million (43,5) and consisted primarily of sales to subsidiaries for services rendered. Profit after tax amounted to SEK -5,8 million (6,2). The value of shares in subsidiaries was during the period adjusted down by SEK 1,5 million and SEK 21,2 million relating to downward adjustments of contingent considerations for Fox Publish AS and Acuvitec OY. Short-term non-interest-bearing liabilities decreased correspondingly. The Parent Company is exposed to the same risks and uncertainties as the group in general, see above under section Risks and uncertainties.

Transactions with related parties

No significant related party transactions have occurred in the Group and Parent Company during the period.

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

Apr-Jun
Apr-Jun
Jan-Jun
Jan-Jun
Jan-Dec
OPERATING REVENUE
Recurring revenues
121 622
120 525
244 577
231 761
480 552
License revenues
5 735
5 750
9 288
10 398
23 098
Service revenues
31 791
25 341
60 817
51 688
106 191
Other revenues
2 175
1 090
3 767
2 272
8 544
NET SALES
161 323
152 706
318 449
296 119
618 385
Capitalized development costs
20 594
16 300
38 525
33 347
62 108
Reversal of aditional purchase price
21 176
-
22 695
-
11 213
SUM
203 093
169 006
379 669
329 466
691 706
OPERATING EXPENSES
Goods for resale
-3 238
-999
-6 060
-2 583
-6 835
Subcontractors and subscriptions
-17 720
-23 143
-35 181
-42 233
-82 890
Other external expenses
-21 261
-19 376
-40 647
-37 435
-81 542
Staff costs
-91 001
-85 649
-183 549
-168 375
-336 133
Depreciation of tangible assets
-2 356
-3 121
-4 891
-5 675
-11 233
Depreciation of intangible assets
-18 812
-13 771
-37 179
-26 736
-63 392
Impairment of goodwill
-21 176
-
-22 695
-
-11 213
Unrealized exchange gains and losses
-3 585
578
-6 027
343
5 383
TOTAL COSTS
-179 149
-145 481
-336 229
-282 694
-587 855
OPERATING PROFIT BEFORE ACQUSITION-RELATED COSTS
23 944
23 525
43 440
46 772
103 851
Acquisition-related costs
-9
-
-9
-114
-3 244
OPERATING PROFIT AFTER ACQUISITION-RELATED COSTS
23 935
23 525
43 431
46 658
100 607
Financial income
53
90
126
211
826
Financial expense
-1 490
-1 438
-3 044
-3 072
-6 747
TOTAL FINANCIAL ITEMS
-1 437
-1 348
-2 918
-2 861
-5 921
PROFIT BEFORE TAX
22 498
22 177
40 513
43 797
94 686
Tax
-4 797
-5 522
-8 769
-9 897
-16 495
NET PROFIT
17 701
16 655
31 744
33 900
78 191
OTHER COMPREHENSIVE INCOME, ITEMS THAT MAY BE
RECLASSIFIED TO PROFIT OR LOSS
Currency translation differences
8 582
-3 835
14 426
-3 730
-19 942
TOTAL OTHER COMPREHENSIVE INCOME FOR THE PERIOD
8 582
-3 835
14 426
-3 730
-19 942
TOTAL COMPREHENSIVE INCOME FOR THE PERIOD
26 283
12 820
46 170
30 170
58 249
PROFIT FOR THE PERIOD ATTRIBUTABLE TO
-Shareholders of the Parent Company
17 701
16 655
31 744
33 900
78 191
TOTAL COMPREHENSIVE INCOME FOR THE PERIOD
ATTRIBUTABLE TO
-Shareholders of the Parent Company
26 283
12 820
46 170
30 170
58 249
EARNINGS PER SHARE
-Before dilution (SEK)
0,60
0,57
1,08
1,15
2,66
-After dilution (SEK)
0,59
0,56
1,06
1,14
2,64
Average number of shares
29 396 690
29 396 690
29 396 690
29 396 690
29 396 690
SEK (thousends) 2016 2015 2016 2015 2015
Number of shares after dilution 29 838 900 29 838 900 29 838 900 29 738 730 29 788 016

CONSOLIDATED STATEMENT OF FINANCIAL POSITION

SEK (thousends) 2016-06-30 2015-06-30 2015-12-31
ASSETS
FIXED ASSETS
Intangibles assets
Capitalized development costs 130 423 97 268 109 171
Product rights 223 232 193 173 229 079
Customer agreements 61 026 50 682 62 321
Brands 8 491 7 331 8 793
Goodwill 183 674 197 957 202 103
Software 4 124 3 645 3 860
Tangible fixed assets
Buildings 8 915 9 056 9 034
Equipment 19 454 21 537 20 343
Finacial assets
Other long-term receivables 875 727 835
Deferred tax 6 165 5 916 5 952
TOTAL FIXED ASSETS 646 379 587 292 651 491
CURRENT ASSETS
Inventories 342 317 399
Receivables 103 773 99 078 159 861
Short-term investments - 45 000 -
Cash and equivalents 60 122 15 158 60 268
TOTAL CURRENT ASSETS 164 237 159 553 220 528
TOTAL ASSETS 810 616 746 845 872 019
EQUITY AND LIABILITIES
Equity 291 251 243 459 271 538
Long-term liabilities, interest bearing 200 866 149 047 207 222
Long-term liabilities, non-interest bearing 106 584 93 640 102 559
Short-term liabilities, interest bearing 29 534 29 654 33 845
Short-term liabilities, non-interest bearing 182 381 231 045 256 855
TOTAL EQUITY AND LIABILITIES 810 616 746 845 872 019

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

SEK (thousands) 2016 2015 2016 2015 2015
Apr-Jun Apr-Jun Jan-Jun Jan-Jun Jan-Dec
EQUITY ATTRIBUTABLE TO SHAREHOLDERS OF THE PARENT COMPANY
At beginning of period 291 425 250 335 271 538 260 130 260 130
Conversion bonds - - - -27 145 -27 145
Dividend -26 457 -19 696 -26 457 -19 696 -19 696
Total comprehensive income for the period 26 283 12 820 46 170 30 170 58 249
AT END OF PERIOD 291 251 243 459 291 251 243 459 271 538

CONSOLIDATED STATEMENT OF CASH FLOWS

SEK (thousands) 2016
Apr-Jun
2015
Apr-Jun
2016
Jan-Jun
2015
Jan-Jun
2015
Jan-Dec
OPERATING ACTIVITIES
Operating profit 23 935 23 525 43 431 46 658 100 607
Adjustments for items not included in cash flow
Other operating income -21 176 - -22 695 - -11 213
Depreciation/amortisation and impairment 42 344 16 892 64 765 32 411 85 838
Unrealized exchange gains/losses* 3 585 -561 6 027 -157 -5 383
48 688 39 856 91 528 78 912 169 849
Interest received 53 90 126 211 826
Interest paid -1 490 -1 438 -2 977 -3 072 -6 747
Tax paid -1 461 -2 097 -15 593 -6 835 -14 177
CASH FLOW FROM OPERATING ACTIVITIES BEFORE
CHANGES IN WORKING CAPITAL 45 790 36 411 73 084 69 216 149 751
Changes in working capital
Change in inventories 22 -32 57 22 51
Change in accounts receivables* -6 082 -1 413 61 758 59 123 -6 115
Change in operating receivables -5 530 -1 742 -5 710 -11 524 1 333
Change in accounts payable* 3 503 -258 -723 -3 498 -2 641
Change in operating liabilities -15 934 -7 844 -22 650 -14 672 -2 587
CASH FLOW FROM CURRENT OPERATIONS 21 770 25 122 105 816 98 667 139 792
INVESTMENT ACTIVITIES
Acquisition of subsidiaries, net** -11 932 - -14 877 -14 392 -85 580
Acquisition of intangible assets and capitalized development costs -22 449 -17 385 -41 709 -35 002 -70 174
Acquisition of tangible assets -1 724 -2 837 -2 414 -5 395 -11 821
CASH FLOW FROM INVESTMENT ACTIVITIES -36 105 -20 222 -59 000 -54 789 -167 575
FINANCING ACTIVITIES
Dividend -26 457 -19 696 -26 457 -19 696 -19 696
Redemption convertible loan - - - -36 781 -36 781
New loans - - 17 000 25 000 102 901
Amortisation of loans -24 375 -11 302 -32 052 -24 027 -34 478
CASH FLOW FROM FINANCIAL ACTIVITIES -50 832 -30 998 -41 509 -55 504 11 946
CASH FLOW FOR THE PERIOD -65 167 -26 099 5 307 -11 627 -15 837
CASH AND CASH EQUIVALENTS AT BEGINNING OF THE
PERIOD 125 805 85 811 60 268 71 114 71 114
Exchange-rate differences in cash and cash equivalents -516 446 -5 453 671 4 991
CASH AND CASH EQUIVALENTS AT END OF PERIOD 60 122 60 158 60 122 60 158 60 268

*Change in accounts receivable and change in accounts payable are from this report reported separately . The adjustments for items not included in cash flow includes unrealized foreign exchange differences. Comparative figures have been restated for this, see table on next page.

** Payment for acquisition of subsidiaries consisted of additional payments for the acquisition of Fox Publish AS SEK 2,9 million and Acuvitec OY SEK 11,9 million. The payments did not result in any changes in share capital or control.

Payment for acquisition of subsidiaries in 2015 consisted of proceeds for Fox Publish AS, ADservice Scandinavia AB, Datamann A/S, Infoeasy AS and Nice AS. Payment amounted to SEK 80,6 million. All acquisitions related to the entire outstanding share capital and meant that control was obtained in all companies. During the period an additional payment was made for the acquisition of Aloc A/S SEK 4,9 million. The payment did not result in any changes in share capital or control.

RESTATEMENT OF COMPARATIVE FIGURES APRIL-JUNE 2015

Adjustment Adjustment
Previously Operating Operating
Reported liabilities and receivables and
Value cash flow cash flow Reported Value
SEK (thousands) 2015 2015
Apr-Jun Apr-Jun
Unrealized exchange gains/losses 0 -561 -561
Tax Paid -5 353 3 256 -2 097
Cash flow from operating activities before changes in
working capital 33 716 2 695 36 411
Change in accounts receivables 0 -1 413 60 536
Change in operating receivables 50 754 686 -9 782
Change in accounts payable 0 -258 -3 240
Change in operating liabilities -9 627 -2 437 -6 828
Cash flow from current operations 73 545 0 -727 73 545
Change in long-term receivables -727 727 0
Cash flow from investment activities -168 076 727 -167 575

RESTATEMENT OF COMPARATIVE FIGURES JANUARY-JUNE 2015

Adjustment Adjustment
Previously Operating Operating
Reported liabilities and receivables and
Value cash flow cash flow Reported Value
SEK (thousands) 2015 2015
Jan-Jun Jan-Jun
Unrealized exchange gains/losses 0 -157 -157
Tax Paid -10 128 3 293 -6 835
Cash flow from operating activities before changes in
working capital 66 080 3 136 69 216
Change in accounts receivables 0 59 123 59 123
Change in operating receivables 48 326 -59 850 -11 524
Change in accounts payable 0 -3 498 -3 498
Change in operating liabilities -15 034 362 -14 672
Cash flow from current operations 99 394 0 -727 98 667
Change in long-term receivables -727 727 0
Cash flow from investment activities -55 516 727 -54 789

RESTATEMENT OF COMPARATIVE FIGURES JANUARY-December 2015

Adjustment Adjustment
Previously Operating Operating
Reported liabilities and receivables and
Value cash flow cash flow Reported Value
SEK (thousands) 2015 2015
Jan-Dec Jan-Dec
Unrealized exchange gains/losses 0 -5383 -5383
Tax Paid -14 177 -14 177
Cash flow from operating activities before changes in
working capital 155 134 -5 383 149 751
Change in accounts receivables 0 -6 115 -6 115
Change in operating receivables -4 281 5 614 1 333
Change in accounts payable 0 -2 641 -2 641
Change in operating liabilities -10 611 8 024 -2 587
Cash flow from current operations 140 293 0 -501 139 792
Change in long-term receivables -501 501 0
Cash flow from investment activities -168 076 501 -167 575

INCOME STATEMENT, PARENT COMPANY

SEK (thousands) 2016
Apr-Jun
2015
Apr-Jun
2016
Jan-Jun
2015
Jan-Jun
2015
Jan-Dec
NET SALES 20 511 21 088 40 648 43 515 100 426
Operating costs -22 796 -16 906 -43 647 -32 851 -75 494
OPERATING RESULT -2 285 4 182 -2 999 10 664 24 932
RESULT FROM FINANCIAL INVESTMENTS
Income from shares in group companies - - - - 39 907
Financial income 40 53 80 142 516
Financial expense -1 412 -1 294 -2 902 -2 907 -6 235
PROFIT AFTER FINANCIAL NET -3 657 2 941 -5 821 7 899 59 120
Appropriations - - - - -822
PROFIT BEFORE TAX -3 657 2 941 -5 821 7 899 58 298
Tax - -647 - -1 738 -3 869
NET PROFIT -3 657 2 294 -5 821 6 161 54 429

The results of the period are consistent with the total comprehensive income.

BALANCE SHEET, PARENT COMPANY

SEK (thousands) 2016-06-30 2015-06-30 2015-12-31
ASSETS
FIXED ASSETS
Intangible assets 4 087 3 645 3 827
Tangible assets 12 581 13 823 13 179
Financial assets 662 695 597 488 694 898
TOTAL FIXED ASSETS 679 363 614 956 711 904
CURRENT ASSETS
Receivables 19 435 56 900 43 394
Short-term investments 0 45 000 -
Cash and equivalents 60 122 15 158 45 306
TOTAL CURRENT ASSETS 79 557 117 058 88 700
TOTAL ASSETS 758 920 732 014 800 604
EQUITY AND LIABILITIES
EQUITY 238 963 224 710 271 240
UNTAXED RESERVES 2 222 2 500 2 222
LONG-TERM LIABILITIES 205 503 153 221 212 001
SHORT-TERM LIABILITIES 312 232 351 583 315 141
TOTAL EQUITY AND LIABILITIES 758 920 732 014 800 604

Annotations

ACCOUNTING AND VALUATION PRINCIPLES AND OTHER COMMENTS

This report has been prepared in accordance with IAS 34 Interim Financial Reporting. The consolidated financial statements have been prepared in accordance with International Financial Reporting Standards, IFRS, as adopted by the EU and the Swedish Annual Accounts Act. The parent company's financial statements have been prepared in accordance with the Annual Accounts Act and recommendation RFR 2 Accounting for Legal Entities. The new standards, amendments and interpretations to existing standards that have entered into force in 2016, has had no impact on the consolidated financial position or financial reports. The accounting policies and calculation methods are unchanged from the one described in the Annual Report for 2015.

The additional purchase prices for Fox Publish AS and Acuvitec OY has during the period been adjusted down by SEK 1,5 million and SEK 21,2 million. The corrections have been recognized as revenue and as impairment of goodwill in accordance with IFRS 3:58. The corrections have no effect on reported profit.

TAXES

Tax for the year amounted to SEK 7,7 million (10,1). Deferred tax amounted to SEK 1,1 million (-0,2).

INVESTMENTS

Investments amounted to SEK 40,8 million in capitalized work, SEK 0,9 million in other intangible assets and SEK 2,4 million in tangible assets.

LONG-TERM DEBT

Long-term interest-bearing debt consists of bank loans SEK 187,3 million and a convertible loan SEK 13,6 million. Long-term non-interest bearing liabilities consist of deferred taxes SEK 92,6 million, pension liability SEK 9,4 million, a non-current portion of additional purchase price Fox Publish 2,6 million and a promissory note signed in connection with the acquisition of Nice AS SEK 2,0 million.

CONVERTIBLE DEBENTURE

Convertible debentures are included in long-term interest bearing liabilities:

• Loan 1501 (long-term debt interest bearing liabilities, staff). SEK 13,6 million. Duration of the loan is January 1, 2015 - December 31, 2017. The interest rate is Stibor 180. The conversion price is SEK 31,80. Conversion may be requested 1 November to 30 November 2017. The share capital may upon conversion increase by a maximum of 44 221 SEK. At full conversion the dilution of about 1.5% of the share capital and 0.7% of the votes. The convertible program was registered by the Swedish Companies Registration Office February 11, 2015.

EQUITY

Consolidated shareholders' equity as of June 30, 2016 was SEK 291,3 million.

ACQUISITIONS AND SALES

Sale of business area Media

On July 1, all shares of Vitec Veriba AB were sold. The sale constitutes Vitec Media business. Sales are made to the consolidated book values. Since the business area is only a small part of the group, the sale is not material enough to be reported as assets for sale in accordance with IFRS 5.

Acquisition of Tietomitta OY

On July 5, all shares in the Finnish software company Tietomitta OY were acquired. The company´s product is an industry-specific software for the waste-management in Finland.

The company is consolidated as of the acquisition date. Goodwill is considered to be attributable to the expected profitability, complementing the skills needs and expected synergies in the form of joint development of our products. At the publication of this report, there are no financial statements that can be the basis for a detailed description of the acquisitions. For this reason, no information is presented about the purchased receivables and the fair value of acquired assets and liabilities. Additional items in a detailed acquisition analysis, will be product rights, brands and customer agreements.

Signatures

ASSURANCE OF THE BOARD

The Board of Directors and President hereby assure that the interim report provides a fair and true view of the company´s and the Group's operation, financial position and earnings, and describes the significant risks and uncertainties facing the company and the companies included in the Group.

_____________________________ _____________________________

Umeå July 14, 2016

_____________________________ _____________________________ Crister Stjernfelt (Chairman) Kaj Sandart

Birgitta Johansson-Hedberg Jan Friedman

_____________________________ _____________________________ Anna Valtonen Lars Stenlund (CEO)

The board: Crister Stjernfelt, Kaj Sandart, Anna Valtonen, Birgitta Johansson-Hedberg and Jan Friedman.

Information

PUBLICATION

The information in this report is such that Vitec Software Group AB (publ.) is obliged to publish under the Securities Market Act and the Financial Instruments Trading Act. The information was released for publication on July 14, 2016 at 08:30 CET.

CONTACT

CEO Lars Stenlund, +46 70-659 49 39, [email protected]

CFO Maria Kröger, +46 70-324 66 58, [email protected]

FINANCIAL INFORMATION

Can be ordered from: Vitec Software Group AB (publ), Investor Relations, PO-Box 7965, S-907 19 Umeå, Sweden Phone: +46 90-15 49 00

E-mail: [email protected] Financial information is published on www.vitecsoftware.com immediately after publication.

FINANCIAL CALENDAR

2016-10-20 Interim Report January-September 2016 (≈08:30 CET) 2017-02-16 Year End Report 2016 (≈08:30 CET)

This English version of the report is a translation of the original Swedish version; in the event of variances, the Swedish version shall take precedence over the English translation.

The auditors have not audited this report.

CORPORATE REGISTRATION

Vitec Software Group AB (publ.), Org.no. 556258-4804

Key figure definitions

In this interim report we refer to non-IFRS measures that Vitec and other parties use in evaluating the Company's results. These measures provide management and investors with meaningful information to analyze trends in the Company's business. These non-IFRS measure is intended to supplement, not replace, the financial measures presented in accordance with IFRS. Non-IFRS measures presented on the last page of this report are defined as follows.

RETURN ON CAPITAL EMPLOYED

Operating profit as a percentage of average capital employed attributable to parent company shareholders.

RETURN ON EQUITY

Profit/loss for the period, attributable to parent company shareholders, as a percentage of average shareholders' equity, attributable to parent company shareholders.

VALUE ADDED PER EMPLOYEE

Operating income plus depreciation and staff costs relative to the average number of employees.

ADJUSTED EQUITY PER SHARE

Equity attributable to shareholders in proportion to the number of shares issued at the closing-day.

CASH FLOW FROM OPERATING ACTIVITIES PER SHARE

Cash flow from operating activities divided by the average number of shares on the market during the period.

SALES PER EMPLOYEE

Net revenue, including other operating income in relation to average number of employees.

P/E RATIO

Share price at year-end divided by earnings per share.

P/ADJUSTED EQUITY PER SHARE

The share price at the balance sheet date multiplied by the number of shares issued on the closing date in relation to the equity attributable to the parent company's shareholders.

P/S

The share price at the balance sheet date multiplied by the average number of shares in relation to net sales.

EARNINGS PER SHARE

Profit/loss for the period, attributable to parent company shareholders, divided by the average number of shares on the market attributable to parent company shareholders.

OPERATING PROFIT

Operating profit as a percentage of net sales.

SOLIDITY

Shareholders' equity, including equity attributable to non-controlling interests in relation to total assets.

DEBT RATIO

Average liabilities in relation to average shareholders' equity and non-controlling interests.

PROFIT MARGIN

Net profit after tax through the net turnover.

0 % 5 % 10 % 15 % 20 % 25 % 30 %

Graphs

Net Sales Jan-Jun 2016

Operating profit Jan-Jun 2016

Cash flow per share (SEK)

2009 2010 2011 2012 2013 2014 2015

Net Sales (MSEK)

JEK per share (SEK)

0,0 SEK 1,0 SEK 2,0 SEK 3,0 SEK 4,0 SEK 5,0 SEK 6,0 SEK 7,0 SEK 8,0 SEK 9,0 SEK 10,0 SEK

Vitec at a glance

INDUSTRY-SPECIFIC BUSINESS SYSTEMS

Vitec develops and supplies business-critical standardised software to satisfy industry-specific needs. Our growth is taking place through the acquisition of mature software companies in the Nordic region.

LONG-TERM CUSTOMER RELATIONS

We adopt a long-term approach, focusing on our customers' security. We create value through our supportive product offering, which facilitates development and increased profitability for our customers.

BUSINESS MODEL WITH RECURRING REVENUE

Our business model is based on a high proportion of recurring revenue. This creates the conditions to act in the long-term, as we are less sensitive to temporary downturns within individual companies.

GROWTH THROUGH ACQUISITIONS

Vitec has a pronounced acquisition-based growth strategy, with considerable focus on profitability and stable cash flows. By focusing on strong cash flows, we are creating the financial conditions for continued acquisition-driven growth.

HISTORY

Vitec was established in 1985 as a spin-off company from the University of Umeå, and since 1998 it has been a public company based on software. During our 30-year history, we have experienced continuous growth and have recorded a profit every year. Vitec is now a Nordic software Group with 450 employees.

Sender. Vitec Software Group AB (publ), Tvistevägen 47 A, 907 29 UMEÅ, SWEDEN

Key figures

2016 2015 2015
Jan-Jun Jan-Jun Jan-Dec
Net sales (TSEK) 318 449 296 119 618 385
Business Area Auto (TSEK) 49 553 20 691 71 082
Business Area Energy (TSEK) 12 951 11 851 24 114
Business Area Real Estate (TSEK) 76 487 70 716 142 557
Business Area Finance & Insurance (TSEK) 60 322 48 954 101 219
Business Area Health (TSEK) 31 401 30 109 61 492
Business Area Media (TSEK) 4 156 6 058 10 547
Business Area Estate Agent (TSEK) 83 285 107 505 207 011
Shared (TSEK) 292 235 363
Growth (%) 8% 36% 26%
Profit after financial items (TSEK) 40 513 43 797 94 686
Profit after tax (TSEK) 31 744 33 900 78 191
Profit after tax attributable to owners of the parent (TSEK) 31 744 33 900 78 191
Profit growth attributable to owners of the parent (%) -6% 83% 59%
Profit margin (%) 10% 11% 13%
Operating margin (%) 14% 16% 16%
Total assets (tkr) 810 616 746 845 872 019
Solidity (%) 36% 33% 31%
Equity ratio after full conversion (%) 38% 34% 33%
Degree of indebtedness (times) 1,91 2,10 2,09
Return on capital employed (%) 21% 21% 21%
Return on equity (%) 28% 28% 29%
Sales per employee (TSEK) 705 746 1 465
Value added per employee (TSEK) 585 623 1 212
Personnel expenses per employee (TSEK) 407 424 797
Average numbers of employees (number) 452 397 422
Adjusted shareholders' equity per share (JEK) (SEK) 9,91 8,28 9,24
Earnings per share (SEK) 1,08 1,15 2,66
Earnings per share after dilution (SEK) 1,06 1,14 2,64
Paid dividends per share (SEK) 0,9 0,67 0,67
Cash flow per share (SEK) 2,49 2,35 5,09
P/E 25,3 22,1 28,2
P/JEK 6,61 5,84 8,12
P/S 3,01 2,49 3,57
Calculation bases:
Results used for the calculation of earnings per share (TSEK) 31 744 33 900 78 191
Cash flow for the calculation of cash flow per share (TSEK) 73 084 69 216 149 751
Average number of shares (weighted average) (psc) 29 396 690 29 396 690 29 396 690
The number of shares after dilution (psc) 29 838 900 29 738 731 29 788 016
The number of shares issued on the closing date (psc) 29 396 690 29 396 690 29 396 690
Share price at end of period (SEK) 65,50 48,40 75,00

* Values for rolling 12 months.

** Number of shares and key figures related to shares have been recalculated due to split.

*** Cash flow from operating activities before changes in working capital has been corrected for 2015 as unrealized foreign exchange differences have been reclassified.

Vitec Software Group AB (publ) is a Nordic software company that develops and delivers standardised software for industry specific needs. The Group has operations in Sweden, Denmark, Finland and Norway and grows in the mature part of the software industry by consolidating vertical software segments. Our customers include facility management companies, construction and real estate companies, banks and insurance companies, utilities and energy traders, healthcare companies, car spare part dealers and newspaper companies. The Group has 450 employees and had 2015 a turnover of SEK 618 million. Vitec is listed on Nasdaq Stockholm.

Interim report – January - June 2016 Page 24 av 24