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Vitec Software Group B Interim / Quarterly Report 2017

Oct 20, 2017

2988_10-q_2017-10-20_9cbe1a39-cc8f-49a1-b335-23e0805ada59.pdf

Interim / Quarterly Report

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Interim report January-September 2017

Strong cash flow, increased amortization affects profit

Summary for January-September 2017

  • Net sales MSEK 608 (483)
  • Profit before tax MSEK 69,5 (57,6)
  • Operating margin 12,4 % (13,0)
  • Earnings per share before dilution SEK 1,83 (1,56)
  • Cash flow from operations MSEK 162,9 (123,8)

Summary for July-September 2017

  • Net sales MSEK 220 (164)
  • Profit before tax MSEK 15,3 (17,1)
  • Operating margin 8,1 % (11,8)
  • Earnings per share before dilution SEK 0,39 (0,48)
  • Cash flow from operations MSEK 28,8 (17,9)
  • Acquisition of MV-Nordic A/S

CEO's comments

Recurring revenues increase by 16% during the quarter and net sales increase by 34%. The result is slightly lower than the same quarter last year due to higher amortization than capitalized development. Adjusted for capitalized development and amortization the quarter's earnings are just over 20% better than last year. The cash flow is also much stronger, over 60 % better than last year.

MV-Nordic A / S, which is part of the Group throughout the quarter, has a turnover of approximately 142 MSEK annually with a much higher cost of goods than the Group in general. Consequently, the gross margin in percent is lower than in the rest of the Group. The operating margin for the entire Group will therefore be lower even though earnings are higher. MV-Nordic also had significant hardware deliveries during the quarter, which further affects operating margin and the share of recurring revenues negatively.

Amortization also affects us more in the third quarter due to unchanged linear amortization but reduced capitalized development in the holiday period. Before 2017, Vitec has applied an amortization period of 5 years for capitalized development costs. Amortization periods were changed at the turn of the year from 5 to 10 years but this only applies to development performed from 2017, previous capitalized development is still amortized for 5 years. Software neither roasts nor flags and based on our experience software has long-term durability. Studies of both our own software and major global software companies points to lifetimes of 15, 20, 25 years and more. An amortization period of ten years is

therefore still short, but more in line with actual conditions. A better balance in the accounting between amortization rate and capitalized development costs is lagging, but will be visible within a three-year period. This will also clarify our investment strategy to carry out continuous product development in order to maintain and improve our earnings ability.

On 6 July, Vitec acquired the Danish software company MV-Nordic A / S. The company offers software for the education sector in Denmark, Norway and Sweden. The main product is a cloud-based software for people with read/write disorders. MV-Nordic has annual sales of approximately 142 MSEK with an EBITDA of approximately 14 MSEK. Payment was in cash and a convertible bond with 3 years durability, at full conversion the convertible bond dilutes the capital by 0.8%. We completed the consolidation in the third quarter and the company is included in the segment "Education & Health".

The number of active acquisition dialogues is still at a high level and we continue to allocate resources in orders to maintain and further develop these dialogues Vitec's financial position is good and we are well prepared for future acquisitions, this provides good conditions for continued acquisition-based growth. With the acquisition of well-established companies and a high proportion of recurring revenues, Vitec continues on the path to act in several independent and specialized niches to achieve sustainable profitable growth.

Lars Stenlund, CEO

January-September 2017

During the period, both sales and operating income have increased. Revenue increased 25%, which is a few percentage points more than profit growth when summarizing the first three quarters. Early in the third quarter, Vitec acquired the software company MV-Nordic A/S. The company will operate as Vitec MV in the Business Area Education & Health. Vitec MV is the leading supplier for people with reading and writing difficulties in Denmark, Norway and Sweden. The underlying business in all our business areas is stable, manifested by a continued strong cash flow. The result for the third quarter was affected with non-recurring costs in business areas Real Estate, Auto and Health.

Business Area Auto

Business Area Auto reports increased profits and sales compared with the same period in 2016. In Denmark, a political decision to reduce registration fees has dramatically affected car sales in the third quarter. Those who are in a position to buy a new a car have awaited a final decision; the market almost came to a full stop in September. This has mainly affected our consultancy revenues. In Norway, we have adjusted the organization, which is affecting the third quarter results in a negative way, but already reduces cost from the fourth quarter. Recurring revenue has increased by 47% during the period.

Business Area Energy

Business Area Energy reports reduced sales and operating income compared to the same period in 2016. Energy continues towards an increasing share of recurring revenues moving from 71% to 76% during the period.

Business Area Real Estate

Business Area Real Estate reports higher sales with a stronger result compared to the same period in 2016. The shift towards more recurring revenue and cloud-based deliveries continues and evolves faster than expected. We have a strong demand for our new products and the business area continues to have a large number of ongoing rollouts. Recurring revenue has increased by 24% during the period.

Business Area Finance & Insurance

Business Area Finance & Insurance reports increased sales and a stronger operating profit compared to the same period in 2016. In Denmark, our additional module for MiFID II continues to create new business. Vitec offers a standard MiFID II module, which means that our customers do not have to develop their own unique solutions. In Sweden, we continue to invest in our new products for corporate loans and wealth planning. In Norway, we have lost a major customer, which has affected the third quarter. Recurring revenue has increased by 5% during the period.

Business Area Education & Health

From the third quarter of 2017, Vitec MV is included in the Group. We have also renamed the business area to Education & Health. The business area increases sales and operating profit significantly compared to the same period in 2016. Vitec MV continues to strengthen its mobile product suite and service as a cloud-based software on Mac/PC/iOS and Android. Health in Finland continues to increase recurring revenue. We now have an increased bandwidth to process our pipeline of outstanding requests, this as a positive effect when the large installations were closed during the second quarter. The completion of the large installations has charged non-recurring costs in the third quarter of 2017. Recurring revenue has increased by 33% during the period.

Business Area Environment

Business Area Environment, which were added through the acquisition of Tietomitta OY during the second half of 2016, lacks comparative figures for the period. However, we can compare the third quarter of 2017 with the same period in 2016, and in that comparison we reach a higher turnover with slightly lower earnings. The recurring revenues share of sales is 74% (73).

Business Area Estate Agents

Business Area Estate Agents reports lower earnings and sales compared to the same period in 2016. The third quarter result is affected by a CEO's swap in Sweden and a changed sales organization in Norway. In Sweden, we already have a new CEO in place and in Norway, the new sales organization is already up and running. The underlying profitability is in line with our expectations and the effect of the organizational change we have implemented will result in cost reductions from the fourth quarter. To our delight, some of the customers who left us for another supplier have chosen to return to Vitec. Recurring revenue has decreased by 9% during the period.

Financial information

Sales and results

July-September 2017

Revenues

Net sales for the period amounted to SEK 219,8 million (164,4), which represents an increase of 34 %. The increase in net sales is primarily attributable to acquisitions. Organic growth for the period is -1,5 %. The acquired company MV-Nordic A/S, which was consolidated from 6 July contributed during the period with net sales of SEK 41,8 million. Recurring revenue for the period increased by 16 % from the previous year and amounted to SEK 154,6 million (133,6), corresponding to 70,3 % (81,3) of net sales. MV-Nordic A/S ha a lower share of recurring revenue than the Group as a whole, which is the main reason for the decrease in the percentage of recurring revenue. License increased from the previous year and amounted to SEK 14,0 million (6,4). Service revenues increased by 17 % from the previous year and amounted to SEK 26,9 M (23,0).

Results

Operating profit amounted to SEK 17,7 million (19,3) with an operating margin of 8,1 % (11,8). Profit after tax amounted to SEK 11,5 million (14,1). Earnings per share before dilution were SEK 0,39 (0,48). The decline in the operating profit is primarily attributable to higher depreciations on intangible assets.

January-September 2017

Revenues

Net sales for the period amounted to SEK 608,3 million (482,8), which represents an increase of 26 %. The increase in net sales is primarily attributable to acquisitions. Organic growth for the period is 1,3 %. The acquired company MV-Nordic A/S, which was consolidated from 6 July contributed during the period with net sales of SEK 41,8 million. Recurring revenue for the period increased by 18 % from the previous year and amounted to SEK 446,0 million (378,2), corresponding to 73,3 % (78,3) of net sales. MV-Nordic A/S ha a lower share of recurring revenue than the Group as a whole, which is the main reason for the decrease in the percentage of recurring revenue. License increased from the previous year and amounted to SEK 28,3 million (15,7). Service revenues increased by 25 % from the previous year and amounted to SEK 104,8 M (83,9).

Results

Operating profit amounted to SEK 75,6 million (62,7) with an operating margin of 12,4 % (13,0). Profit after tax amounted to SEK 53,9 million (45,8). Earnings per share before dilution were SEK 1,83 (1,56). The decline in the operating profit is primarily attributable to higher depreciations on intangible assets.

Liquidity and financial status

The Group's cash and cash equivalents, including short-term investments, at end of period amounted to SEK 40,5 million (86,5). In addition to these cash and cash equivalents, was a bank overdraft facility of SEK 20 million, and SEK 184,0 million in unused credit facilities of SEK 450 million. During the year, the credit facility was expanded by SEK 200 million. SEK 65,1 million was repaid to the previous credit facility of SEK 250 million. SEK 87,7 million was used to finance acquisitions. Cash flow from operating activities was SEK 162,9 million (123,8). Investments totaled SEK 67,9 million in capitalized work, SEK 2,3 million in other intangible assets and SEK 11,6 million in tangible assets. Through the acquisition of MV-Nordic A/S, SEK 132,3 million was invested in product rights, brands, customer contracts and goodwill.

Total interest-bearing liabilities amounted on September 30, 2017 to SEK 400,2 million (344,4) distributed on long term debt SEK 355,0 million (314,2) and short-term interest-bearing liabilities SEK 45,2 million (30,3). In conjunction with the acquisition of MV-Nordic A/S, a convertible debenture loan was issued at SEK 20,0 million. After calculating option elements and interest, the convertible loan is valued at SEK 18,9 million. During the period, the additional purchase price for Futursoft and the additional purchase price for Fox Publish were reclassified from long to short-term debt when the due date is within 12 months.

Equity attributable to Vitec's shareholders amounted to SEK 354,6 million (316,7). The equity ratio was 31 % (32). Paid dividend amounts to SEK 1,00 per share, totaling SEK 29,4 million.

Operations

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

Finance & Education &
Auto Energy Real Estate Insurance Health Environment Estate Agent
Jan-Sep Jan-Sep Jan-Sep Jan-Sep Jan-Sep Jan-Sep Jan-Sep
2017 2016 2017 2016 2017 2016 2017 2016 2017 2016 2017 2016 2017 2016
Recurring revenues 95,3 65,0 14,2 13,7 80,1 64,8 76,4 72,6 53,0 39,8 24,3 9,6 102,4 112,5
License revenue 4,9 1,3 0,0 0,0 7,1 7,1 4,7 4,4 8,6 0,0 3,0 1,1 0,0 1,8
Services revenue 12,5 9,2 4,4 5,5 51,6 39,1 20,7 14,6 7,5 6,7 4,1 2,4 3,9 6,3
Other income 3,5 3,5 0,1 0,1 0,0 0,1 0,4 0,3 23,0 0,3 1,5 0,1 0,3 0,4
Net sales 116,2 79,1 18,7 19,2 138,8 111,1 102,1 91,9 92,0 46,7 32,9 13,1 106,7 120,9
Recurring revenue as a
percentage of net sales 82% 82% 76% 71% 58% 58% 75% 79% 58% 85% 74% 73% 96% 93%
Operating profit 15,8 12,7 5,4 6,0 24,9 20,2 19,8 13,7 3,4 0,8 4,9 1,9 5,4 11,2
Operating margin 14% 16% 29% 31% 18% 18% 19% 15% 4% 2% 15% 15% 5% 9%

Business Area Auto

In Business Area Auto, Vitec offers software for the automotive and machinery sector in Denmark, Estonia, Finland, Norway and Sweden. The products support work processes, including vehicle sales, workshops, tire storage and distribution of spare parts. The segment consists of Vitec AutoData AS, Vitec Datamann A/S, Vitec Infoeasy AS and Futursoft OY. Operations in Futursoft was consolidated as of September 7 2016.

Business Area Energy

Vitec develops advanced forecasting systems for electricity traders, as well as calculation and map systems for owners of electricity and district heating networks. The geographic market for the business area comprises the Nordic countries, the Baltic states, the rest of Europe and the Middle East. The segment consists of Vitec Energy AB.

Business Area Real Estate

Vitec offers software for the construction and real estate sector in Sweden and Norway. This includes comprehensive business systems for our customers´ main processes, such as leasing, sales, customer service, finance, technical management and energy monitoring. The segment consists of Vitec Förvaltningssystem, AB Vitec Fastighetssystem AB, Vitec Capifast AB, Vitec Software AB and Vitec Plania AS. Operations in Plania was consolidated as of December 5, 2016.

Business Area Finance & Insurance

In Business Area Finance & Insurance, Vitec delivers software to banks and insurance companies in Denmark, Norway and Sweden. The segment consists of Vitec Capitex AB, the Group Aloc A/S and Vitec Nice AS.

Business Area Education & Health

Our software in Business Area Education & Health are developed for health care companies in Finland and the education sector in Denmark, Norway and Sweden. In Finland, our offer is completely web based and used by medical centers, occupational health, hospitals, physiotherapy and rehabilitation centers. Both in private and public organizations. For the education sector, we develop and distribute reading and writing tools for people with read/write disorders. Several elementary schools and other companies within the education sector use our products in their education and communication. The segment consists of the Group Acuvitec Oy and the Group Vitec MV A/S. Vitec MV was consolidated as of 6 July 2017.

Business Area Environment

In 2016, Vitec acquired the Finnish company Tietomitta Oy whose products are proprietary software for waste management in Finland. The acquisition meant a new vertical market for Vitec and the business expanded with Business Area Environment. The product is a market leader in Finland and manages the entire chain within waste management, from pick-up to billing, accounting and reporting. The segment also includes the operations that previously formed the segment Media. Recurring revenue and operating profit for Media during the period amounted to SEK 0,4 million. Comparative figures for January-September 2016 relate to SEK 4,4 million in revenue and SEK 0,8 million in results for Media. Comparative figures for the full year 2016 include SEK 4,6 million in sales and SEK 1,0 million in operating income relating to Media. The segment consists of Tietomitta Oy, which was consolidated as of July 5, 2016 and 3L Media.

Business Area Estate Agents

Business Area Estate Agents offers software for real estate agents in Norway and Sweden. Our product support estate agents in all stages throughout the entire business process. The segment consists of Vitec Mäklarsystem AB, Capitex AB, Vitec IT-Makeriet AS, Vitec Megler AS, Vitec Megler AB, Vitec Fox AS and ADservice Scandinavia AB.

Net sales January-September 2017 (MSEK) Operating profit January-September 2017 (MSEK)

before acquisition costs

Result overview for segments

BUSINESS AREA Net sales (MSEK) Profit before acqusition related costs (MSEK)
2017
Jul-Sep
2016
Jul-Sep
2017
Jan-Sep
2016
Jan-Sep
2016
Jan-Dec
2017
Jul-Sep
2016
Jul-Sep
2017
Jan-Sep
2016
Jan-Sep
2016
Jan-Dec
Auto 36,9 29,6 116,2 79,1 119,2 4,9 4,8 15,8 12,7 19,2
Energy 5,9 6,3 18,7 19,2 25,9 1,9 2,3 5,4 6,0 7,3
Real Estate 42,4 34,6 138,8 111,1 158,4 7,5 8,5 24,9 20,2 29,8
Finance & Insurance 32,7 31,6 102,1 91,9 126,6 3,9 5,5 19,8 13,7 20,3
Education & Health 56,9 15,3 92,0 46,7 66,2 2,0 0,1 3,4 0,8 1,9
Environment 9,5 9,0 32,9 13,1 23,0 0,7 1,3 4,9 1,9 3,4
Estate Agent 35,3 37,7 106,7 121,0 155,3 0,8 0,6 5,4 11,2 11,1
Shared 0,3 0,4 0,8 0,7 1,0 - - - - -
Vitec Group 219,8 164,4 608,3 482,8 675,4 21,7 23,1 79,8 66,5 93,1
Acquisition-related costs -3,9 -3,8 -4,2 -3,8 -4,8
Operating profit after acquisition-related
costs 17,7 19,3 75,6 62,7 88,3
Net financial income/expence -2,5 -2,2 -6,1 -5,1 -6,4
Profit before tax 15,3 17,1 69,5 57,6 81,9

Sales per 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)
2017 2016 2016
Jan-Sep % Jan-Sep % Jan-Dec %
Sweden 204,9 33,7% 212,5 44,0% 284,7 42,2%
Denmark 143,3 23,6% 91,4 18,9% 154,6 22,9%
Finland 124,8 20,5% 64,0 13,3% 106,0 15,7%
Norway 131,3 21,6% 112,2 23,2% 119,5 17,7%
Rest of Europe 3,7 0,6% 2,6 0,5% 10,4 1,5%
Rest of world 0,3 0,0% 0,1 0,0% 0,2 0,0%
SUM 608,3 100,0% 482,8 100,0% 675,4 100,0%
  • Sweden 34%
  • Denmark 24%
  • Finland 21%
  • Norway 22%
  • Rest of Europe 1%

Significant events during the third quarter

July 6: Vitec acquires MV-Nordic A/S in Denmark

Vitec Software Group AB (publ) has on July 6 agreed to acquire all shares in the Danish software company MV-Nordic A/S. The company offers software for the education sector in Denmark, Norway and Sweden. The main product is a cloud-based service for people with read/write disorders. MV-Nordic has annual sales of approximately 110 MDKK with an EBITDA of approximately 11 MDKK.

Payment is in cash and a convertible bond with deviation from shareholders' preferential rights in accordance with the authorization of the AGM 2017-04-25. The convertible bonds duration is 3 years, which at full conversion dilutes the capital by 0.8%. The acquisition is expected to directly result in an increase in earnings per share for Vitec. Consolidation is from the acquisition date and the company will be included in the segment "Health and Education".

September 15: Increased international ownership in Vitec

Vitec's main owners Olov Sandberg and Lars Stenlund announce today that they sold 300,000 Class B shares to institutional investors. The two main owners has sold equal number of shares and has taken place at current stock price. Olov Sandberg has converted 150,000 Series A shares to Series B before the sale. After reclassification and sales, the voting power of the two main shareholders in Vitec Software Group AB (publ) is 49.5%, compared with the previous 52.2% before reclassification and sales.

September 29: Notice of extraordinary general meeting

Shareholders of Vitec Software Group AB (publ), 556258-4804, are hereby summoned to an Extraordinary General Meeting on Wednesday, November 1, 2017 at. 15:00 at Vitec's premises, Tvistevägen 47A in Umeå.

The Board of Directors of Vitec Software Group AB (publ) has decided to summon an extraordinary general meeting to consider a proposal for Vitec Group to offer employees convertible bonds in the Parent Company. The purpose is to give more employees the possibility to become owners in Vitec. The convertible bond will not be listed at any market. At full conversion, the number of shares expect to increase by approximately 260,000. This corresponds to an increase in the share capital by SEK 26,000 and a dilution of approximately 0.9% of the share capital and about 0.4% of the voting rights.

Risks and uncertainties

Vitec's significant risks and uncertainties are described in the Administration Report in the Annual Report for 2016 under the heading "Risks and uncertainties" on pages 28-29, in note 1 under "Assessments and estimates" on page 53 and in note 20, "Financial risks and the handling of such risks "on pages 76-79. No significant changes have occurred since then.

The Parent Company

Net sales amounted to SEK 84,4 million (63,5) and consisted primarily of sales to subsidiaries for services rendered. Profit after tax amounted to SEK 3,9 million (-11,3). 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

TSEK
2017 2016 2017 2016 2016
Jul-Sep Jul-Sep Jan-Sep Jan-Sep Jan-Dec
OPERATING REVENUE
Recurring revenues 154 649 133 616 446 014 378 193 518 512
License revenues 14 022 6 422 28 273 15 710 24 789
Service revenues 26 869 23 039 104 827 83 856 121 116
Other revenues 24 295 1 304 29 203 5 071 10 997
NET SALES 219 835 164 381 608 317 482 830 675 414
Capitalized development costs 21 623 17 802 67 896 56 327 82 262
Reversal of aditional purchase price - - - 22 695 22 695
SUM 241 458 182 183 676 213 561 852 780 371
OPERATING EXPENSES
Goods for resale -21 709 -2 495 -27 784 -8 555 -12 284
Subcontractors and subscriptions -22 822 -20 250 -73 948 -55 431 -82 024
Other external expenses -29 433 -20 926 -83 860 -61 573 -92 927
Staff costs
Depreciation of tangible assets
-110 827
-4 744
-90 901
-2 798
-320 118
-10 000
-274 450
-7 689
-380 023
-10 195
Depreciation of intangible assets -30 665 -21 905 -81 136 -59 084 -81 366
Impairment - -32 - -22 727 -22 695
Unrealized exchange gains and losses 414 189 383 -5 838 -5 798
TOTAL COSTS -219 786 -159 118 -596 463 -495 347 -687 312
OPERATING PROFIT BEFORE ACQUSITION-RELATED COSTS 21 672 23 065 79 750 66 505 93 059
Acquisition-related costs -3 934 -3 750 -4 158 -3 759 -4 754
OPERATING PROFIT AFTER ACQUISITION-RELATED COSTS 17 738 19 315 75 592 62 746 88 305
Financial income 43 198 148 324 773
Financial expense -2 503 -2 402 -6 260 -5 446 -7 136
TOTAL FINANCIAL ITEMS -2 460 -2 204 -6 112 -5 122 -6 363
PROFIT BEFORE TAX 15 278 17 111 69 480 57 624 81 942
Tax -3 729 -3 057 -15 562 -11 826 -15 128
NET PROFIT 11 549 14 054 53 918 45 798 66 814
OTHER COMPREHENSIVE INCOME, ITEMS THAT MAY BE
RECLASSIFIED TO PROFIT OR LOSS
Currency translation differences 615 11 440 -5 255 25 866 22 318
TOTAL OTHER COMPREHENSIVE INCOME FOR THE PERIOD 615 11 440 -5 255 25 866 22 318
TOTAL COMPREHENSIVE INCOME FOR THE PERIOD 12 164 25 494 48 663 71 664 89 132
PROFIT FOR THE PERIOD ATTRIBUTABLE TO
-Shareholders of the Parent Company 11 549 14 054 53 918 45 798 66 814
TOTAL COMPREHENSIVE INCOME FOR THE PERIOD ATTRIBUTABLE TO
-Shareholders of the Parent Company 12 164 25 494 48 663 71 664 89 132
EARNINGS PER SHARE
-Before dilution (SEK) 0,39 0,48 1,83 1,56 2,27
-After dilution (SEK) 0,38 0,47 1,81 1,53 2,25
Average number of shares 29 396 690 29 396 690 29 396 690 29 396 690 29 396 690
Number of shares after dilution 30 057 935 29 838 900 29 912 714 29 838 900 29 838 900

Consolidated statement of financial position

TSEK
2017-09-30 2016-09-30 2016-12-31
ASSETS
FIXED ASSETS
Intangibles assets 926 968 760 070 809 612
Tangible fixed assets 40 647 28 874 34 267
Financial assets 1 736 957 950
Deferred tax 4 168 6 311 4 185
TOTAL FIXED ASSETS 973 519 796 212 849 014
CURRENT ASSETS
Inventories 3 496 1 078 1 031
Receivables 139 871 117 499 165 726
Short-term investments 43 50 43
Cash and equivalents 40 467 86 467 80 877
TOTAL CURRENT ASSETS 183 877 205 094 247 677
TOTAL ASSETS 1 157 396 1 001 306 1 096 691
EQUITY AND LIABILITIES
Equity 354 634 316 745 334 213
Long-term liabilities, interest bearing 355 019 314 151 339 395
Long-term liabilities, non-interest bearing 148 159 150 564 157 129
Short-term liabilities, interest bearing 45 173 30 260 44 126
Short-term liabilities, non-interest bearing 254 411 189 586 221 828
TOTAL EQUITY AND LIABILITIES 1 157 396 1 001 306 1 096 691

Consolidated statement of changes in equity

TSEK 2017 2016 2017 2016 2016
Jul-Sep Jul-Sep Jan-Sep Jan-Sep Jan-Dec
EQUITY ATTRIBUTABLE TO SHAREHOLDERS OF THE PARENT COMPANY
At beginning of period 341 315 291 251 334 213 271 538 271 538
Option element convertible bond 1 154 - 1 154 - -
Dividend - - -29 397 -26 457 -26 457
Total comprehensive income for the period 12 164 25 494 48 663 71 664 89 132
AT END OF PERIOD 354 633 316 745 354 633 316 745 334 213

Consolidated statement of cash flows

TSEK 2017 2016 2017 2016 2016
Jul-Sep Jul-Sep Jan-Sep Jan-Sep Jan-Dec
OPERATING ACTIVITIES
Operating profit 17 738 19 315 75 592 62 746 88 305
Adjustments for items not included in cash flow
Other operating income - - - -22 695 -22 695
Depreciation/amortisation and impairment 35 408 24 735 91 136 89 500 114 256
Unrealized exchange gains/losses 414 1 263 383 5 838 5 798
53 560 45 313 167 111 135 389 185 664
Interest received 43 -457 148 -331 117
Interest paid -2 340 -1 610 -5 958 -4 587 -5 553
Tax paid -5 482 872 -20 993 -14 721 -27 471
CASH FLOW FROM OPERATING ACTIVITIES BEFORE
CHANGES IN WORKING CAPITAL 45 781 44 118 140 308 115 750 152 757
Changes in working capital
Change in inventories 8 617 -9 8 960 48 95
Change in accounts receivables -8 558 -2 355 52 878 59 403 2 659
Change in operating receivables 6 372 -4 861 -4 559 -10 571 1 265
Change in accounts payable 11 773 2 530 11 959 1 807 3 534
Change in operating liabilities -35 160 -21 507 -46 607 -42 705 -1 860
CASH FLOW FROM CURRENT OPERATIONS 28 825 17 916 162 939 123 732 158 450
INVESTMENT ACTIVITIES
Acquisition of subsidiaries, net* -86 745 -87 476 -88 826 -102 353 -156 112
Sale of subsidiaries - 4 217 - 4 217 4 217
Acquisition of intangible assets and capitalized development costs -22 367 -19 377 -70 283 -61 086 -83 763
Acquisition of tangible assets -9 877 -352 -11 554 -2 766 -9 046
CASH FLOW FROM INVESTMENT ACTIVITIES -118 989 -102 988 -170 663 -161 988 -244 704
FINANCING ACTIVITIES
Dividend - - -29 397 -26 457 -26 457
New loans 88 299 115 577 88 299 132 577 185 466
Amortisation of loans -7 425 -7 406 -88 115 -39 458 -49 865
CASH FLOW FROM FINANCIAL ACTIVITIES 80 874 108 171 -29 213 66 662 109 144
CASH FLOW FOR THE PERIOD -9 290 23 099 -36 937 28 406 22 890
CASH AND CASH EQUIVALENTS AT BEGINNING OF THE PERIOD 49 024 60 122 80 920 60 268 60 268
Exchange-rate differences in cash and cash equivalents 776 3 246 -3 473 -2 207 -2 238
CASH AND CASH EQUIVALENTS AT END OF PERIOD** 40 510 86 467 40 510 86 467 80 920

* Payment for acquisition of subsidiaries consisted during the period of proceeds for MV-Nordic A/S. Net cash outflow amounted to SEK 86,7 million. The acquisition related to the entire outstanding share capital and meant that control was obtained in the company. A residual payment for Nice AS was also made, SEK 2,1 million. The payment did not result in any changes in share capital or control.

Payment for acquisition of subsidiaries 2016 consisted of proceeds for Tietomitta OY and Futursoft OY. Net cash outflow amounted to SEK 87,5 million. All acquisitions related to the entire outstanding share capital and meant that control was obtained in all companies. Additional payments for the acquisition of Fox Publish AS SEK 2,9 million and Acuvitec OY SEK 11,9 million were also made. The payments did not result in any changes in share capital or control.

**Cash and cash equivalents are defined as funds for which there is an insignificant risk of value fluctuations and that can easily be converted to cash at a known amount. Short-term investments comprises funds that can be converted to cash at a known amount within one banking day.

Income statement, Parent Company

TSEK 2017 2016 2017 2016 2016
Jul-Sep Jul-Sep Jan-Sep Jan-Sep Jan-Dec
Operating income 29 804 22 802 84 351 63 450 98 337
Operating costs -24 353 -28 113 -73 671 -71 760 -101 864
OPERATING RESULT 5 451 -5 311 10 680 -8 310 -3 527
RESULT FROM FINANCIAL INVESTMENTS
Income from shares in group companies - - - - 58 335
Financial income 34 1 567 100 1 647 737
Financial expense -2 203 -1 723 -5 824 -4 625 -6 382
PROFIT AFTER FINANCIAL NET 3 282 -5 467 4 956 -11 288 49 163
Appropriations - - - - 7 781
PROFIT BEFORE TAX 3 282 -5 467 4 956 -11 288 56 944
Tax -722 - -1 090 - -9
NET PROFIT 2 560 -5 467 3 866 -11 288 56 935

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

Balance sheet, Parent Company

TSEK 2017-09-30 2016-09-30 2016-12-31
ASSETS
FIXED ASSETS
Intangible assets 3 492 3 986 3 942
Tangible assets 11 572 12 289 12 015
Financial assets 973 923 810 438 873 801
TOTAL FIXED ASSETS 988 987 826 713 889 758
CURRENT ASSETS
Receivables 27 631 23 194 82 710
Cash and equivalents 31 444 86 467 60 557
TOTAL CURRENT ASSETS 59 075 109 661 143 267
TOTAL ASSETS 1 048 062 936 374 1 033 025
EQUITY AND LIABILITIES
Equity 277 183 233 495 301 718
Untaxed reserves 2 341 2 222 2 341
Long-term liabilities 356 058 342 622 367 706
Short-term liabilities 412 480 358 035 361 260
TOTAL EQUITY AND LIABILITIES 1 048 062 936 374 1 033 025

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 2017, 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 2016. IFRS15 Revenues from contracts with customers enters into force 2018 and affects when and how a company should report revenue.

A project for IFRS15 commenced last year and is described in the Annual Report for 2016. The project has continued in 2017. We have reviewed our customer contracts and the income recognition of those. Based on the customer agreements, we have defined a number of performance obligations, we have also made adjustments to our financial system to enable follow-up per performance obligation. In 2018, income will be recognized per performance obligation. We have yet to quantify the effects of the transition.

Taxes

Tax for the year amounted to SEK 18,7 million (10,6). Deferred tax amounted to SEK -3,1 million (1,2).

Investments

Investments amounted to SEK 67,9 million in capitalized work, SEK 2,3 million in other intangible assets and SEK 11,6 million in tangible assets. Through the acquisition of MV-Nordic A/S, SEK 132,3 million was invested in product rights, brands, customer contracts and goodwill.

Interest bearing liabilities

Long-term interest-bearing liabilities consist of bank loans SEK 336,0 million and of a convertible debenture loan SEK 18,9 million. Short-term interest-bearing liabilities consist of bank loans SEK 31,2 million and convertible debenture loan SEK 14,0 million. The company´s credit agreement with the bank contain terms with restrictions, covenants. The Group has fulfilled the terms in its entirety for the period.

Convertible debenture

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

  • Loan 1501 (short-term debt interest bearing liabilities, staff). SEK 14,0 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 SEK 44 221. 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.
  • Loan 1707 (long-term debt interest bearing liabilities, acquisition MV-Nordic A/S). SEK 18,9 million. Duration of the loan is July 6, 2017 - June 30, 2020. The interest rate is Stibor 180. The conversion price is SEK 85,35. Conversion may be requested 1 January to 30 June 2020. The share capital may upon conversion increase by a maximum of SEK 23 432. At full conversion the dilution of about 0,8 % of the share capital and 0.4 % of the votes. The convertible program is waiting for registration by the Swedish Companies Registration Office.

Equity

Consolidated shareholders' equity as of September 30, 2017 was SEK 354,6 million.

Financial instruments

Classification and valuation

Financial instruments are initially recognized at their acquisition value corresponding to the instrument´s fair value plus transaction costs. A financial instrument is classified when recognized for the first time, including on the basis of the purpose for which the instrument was acquired. Vitec has financial instrument in the categories loans receivable and accounts receivable, financial liabilities valued at fair value, and financial liabilities valued at their accrued acquisition value.

Financial liabilities valued at fair value

According to IFRS 7, information must be provided about the fair value of each financial asset and financial liability, irrespective of whether they are reported in the balance sheet or not. Vitec judges that the fair value of the financial assets/liabilities is close to the reported book value.

All of the company´s financial instruments that are subject to valuation at fair value are classified at level 3. The change for the period in respect of financial instruments at level 3 refers primarily to additional purchase prices for acquisitions. Conditional purchase prices are valued at fair value base on available data, such as contractual terms, as well as relevant assessments in respect of anticipated fulfillment of conditions. When calculating fair value, an assumed interest rate of 0,9% has been used. As the difference between fair value and book value is marginal, no correction has taken place.

The conditional additional purchase price for Fox Publish AS is subject to separate events within a maximum period of 42 months after the acquisition date as of March 2, 2015. The conditional additional purchase price for Futursoft OY is dependent on EBITDA 201610-201709.

The following table shows the difference between fair value and booked value.

Recurring valuations at fair value, as at 30 September 2017
Level 1 level 2 Level 3 Book value
Additional purchase price Fox Publish AS 2 653 2 653
Additional purchase price Futursoft OY 23 917 23 917
Total 26 570 26 570

For all other financial assets and liabilities, booked value is consistent with fair value.

Acquisitions

Acquisition of MV-Nordic A/S

On July 6, all shares and votes were acquired in the Danish software Group MV-Nordic A/S. The Group offers software for the education sector in Denmark, Norway and Sweden. The main product is a cloud-based service for people with read/write disorders.

The Group is consolidated as from the acquisition date. The goodwill is not tax-deductible and is deemed to be attributable to the expected profitability, complementary expertise as well as anticipated synergies in the form of the joint development of our products. The acquisition-related costs amounted on September 30 to SEK 3,9 million, and are recognized as other external cost in the consolidated statement of comprehensive income. From the acquisition date up to and including the 30 September, the revenues of the acquired Group amount to SEK 41,8 Million and income before tax to SEK 1,9 million. Due to other accounting principles and the split fiscal year, information regarding income and earnings from the beginning of the year are not accurate.

There are items in the purchase price allocation that may be revalued since the MV-Group has been in our possession for a short period of time. These items are inventories, brands, product rights, customer agreements and goodwill. For that reason the purchase price allocation in preliminary until twelve months have passed since the acquisition date.

Fair value Fair value recognized
Preliminary purchase price allocation (SEK thousands) MV Nordic A/S adjustment in the Group
Brands - 3 374 3 374
Product Rights - 67 510 67 510
Customer Agreement - 29 676 29 676
Intangible fixed assets 5 345 - 5 345
Tangible fixed assets 3 679 - 3 679
Deposition 1 261 - 1 261
Inventories 11 424 - 11 424
Current receivables 24 471 - 24 471
Cash and cash equivalents 1 678 - 1 678
Deferred tax liabilities 3 452 -22 123 -18 671
Current liabilities -51 483 - -51 483
Long-term liabilities -1 522 -1 522
Net identifiable assets and liabilities -1 696 78 436 76 741
Goodwill on consolidation 31 690
Total 108 431
The Group´s acquisition value 108 431
Calculation of net cash outflow Fair value
Group´s acqcuisition value -108 431
Convertible bond 20 008
Cash acquired 1 678
Net cash outflow -86 745

Signatures

Umeå October 20, 2017

Lars Stenlund (CEO)

_____________________________

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

Information

Publication

The information in this report is such a kind that Vitec Software Group AB (publ.) is legally required to disclose pursuant to the EU´s Market Abuse Regulation and the Swedish Securities Market Act. The information was released for publication on Friday October 20, 2017 at 08:30 CET.

Contact

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

Financial information

Can be ordered from:

Vitec Software Group AB (publ), Investor Relations, Tvistevägen 47 A, S-907 29 Umeå, Sweden.

Phone: +46 90-15 49 00

E-mail: [email protected]

Financial information is published on www.vitecsoftware.com immediately after publication.

The annual report is available at the company headquarters and on our website.

Financial calendar

2018-02-14 Year end report January-December 2017 (≈08:30) 2018-04-23 Interim report January-March 2018 (≈13:00)

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

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

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.

Profit margin

Profit after tax in relation to net sales

Operating margin

Operating profit as a percentage of net sales.

EBITDA

Profit before interest, tax and depreciations.

Profit growth attributable to owners of the parent

Development of company earnings after tax in relation to the same period last year.

Equity/assets ratio

Shareholders' equity, including equity attributable to noncontrolling interests in relation to total assets.

Equity/assets ratio after full conversion

Equity and convertible debenture loans in relation to total assets.

Average shareholder´s equity

Average of the period´s shareholders equity and the previous period´s shareholders equity.

Debt/equity ratio

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

Rolling 12 months

Defined as the values from previous full year less the value of the previous period last year and addition for the current period.

Return of capital employed

Profit before tax plus interest expenses in relation to average capital employed. Capital employed is defined as total assets less non-interest-bearing liabilities and deferred tax.

Return on equity

Reported profit after tax in relation to average shareholders´ equity attributable to Parent Company shareholders.

Sales per employee

Net sales relation to average number of employees.

Value added per employee

Operating profit, plus depreciation and staff costs in relation to the average number of employees.

Adjusted equity per share (JEK)

Equity attributable to Parent Company shareholders in relation to the number of shares issued at the closing date.

Earnings per share

Profit/loss for the period, attributable to thr Parent Company´s shareholders in relation to the average number of shares.

Cash flow per share

Cash flow from operating activities before the change in operating capital in relation to the average number of shares.

P/E ratio

Share price on the closing date in relation to earnings per share.

P/Adjusted equity per share

The share price on the closing date multiplied by the number of shares issued on the closing date in relation to the equity.

P/S

The share price on the closing date multiplied by the average number of shares in relation to net sales.

Graphs

Net sales and recurring part Net sales and operating margin

Net sales January-September 2017 Operating profit January-September 2017

JEK per share (SEK) Cashflow per share (SEK)

Vitec at a glance

Industry-specific business systems

Vitec develops and supplies business-critical standardized software to satisfy industry-specific needs. We grow through acquisitions of well-managed 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 approx. 600 employees.

Key figures

2017 2016 2016
Jan-Sep Jan-Sep Jan-Dec
Net sales (TSEK) 608 317 482 830 675 414
Business Area Auto (TSEK) 116 217 79 111 119 171
Business Area Energy (TSEK) 18 706 19 202 25 872
Business Area Real Estate (TSEK) 138 794 111 094 158 357
Business Area Finance & Insurance (TSEK) 102 148 91 918 126 567
Business Area Eduation & Health (TSEK) 92 046 46 744 66 203
Business Area Environment (TSEK) 32 914 13 119 22 990
Business Area Estate Agent (TSEK) 106 705 120 955 155 285
Shared (TSEK) 787 687 969
Growth (%) 26% 8% 9%
Profit after financial items (TSEK) 69 480 57 624 81 942
Profit after tax (TSEK) 53 918 45 798 66 814
Profit after tax attributable to owners of the parent (TSEK) 53 918 45 798 66 814
Profit growth attributable to owners of the parent (%) 18% -14% -15%
Profit margin (%) 9% 9% 10%
Operating margin (%) 12% 13% 13%
Total assets (tkr) 1 157 396 1 001 306 1 096 691
Equity/assets ratio (%) 31% 32% 30%
Equity/assets ratio after full conversion (%) 33% 33% 32%
Debt/equity ratio (times) 2,22 2,15 2,25
Return on capital employed* (%) 14% 16% 14%
Return on equity* (%) 22% 25% 22%
Sales per employee (TSEK) 1 153 1 051 1 445
Value added per employee (TSEK) 923 879 1 198
Personnel expenses per employee (TSEK) 607 597 813
Average numbers of employees (number) 528 459 467
Adjusted shareholders' equity per share (JEK) (SEK) 12,06 10,77 11,37
Earnings per share (SEK) 1,83 1,56 2,27
Earnings per share after dilution (SEK) 1,81 1,53 2,25
Paid dividends per share (SEK) 1,00 0,90 0,90
Cash flow per share (SEK) 4,77 3,94 5,20
P/E ratio* 32,46 27,10 33,22
P/JEK 6,86 6,08 6,64
P/S* 3,04 2,95 3,29
Calculation bases:
Results used for the calculation of earnings per share (TSEK) 53 918 45 798 66 814
Cash flow for the calculation of cash flow per share (TSEK) 140 308 115 750 152 757
Average number of shares (weighted average) (psc) 29 396 690 29 396 690 29 396 690
The number of shares after dilution (psc) 29 912 714 29 838 900 29 838 900
The number of shares issued on the closing date
Number of shares after full conversion
(psc) (st) 29 396 6900 29 396 6900 29 396 6900
Share price at end of period (SEK) 82,75 65,50 75,50

* Values for rolling 12 months.

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 operate in the following segments; Auto, Education & Health, Energy, Environment, Estate Agents, Finance & Insurance and Real Estate. The Group has 600 employees and had 2016 a turnover of SEK 675 million. Vitec is listed on Nasdaq Stockholm. www.vitecsoftware.com HQ: Tvistevägen 47 A, 907 29 Umeå, Sweden. Phone +46 90 15 49 00.