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Vivesto Annual Report 2015

Jun 4, 2015

3124_10-k_2015-06-04_188fbad6-8b80-40ab-b665-1014fdfcb037.pdf

Annual Report

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Oasmia Pharmaceutical AB (publ)

Year-end report for the fiscal year May 2014 – April 2015

Paclical received marketing authorization in Russia

FOURTH QUARTER February 1 – April 30, 2015

  • · Consolidated Net sales amounted to TSEK 36 (20) 1
  • · Operating income was TSEK -27,791 (-35,239)
  • · Net income after tax amounted to TSEK -29,622 (-37,790)
  • · Earnings per share was SEK -0.30 (-0.45)
  • · Comprehensive income was TSEK -29,622 (-37,790)

THE FISCAL YEAR May 1, 2014 – April 30, 2015

  • · Consolidated Net sales amounted to TSEK 2,070 (60)
  • · Operating income was TSEK -107,767 (-98,091)
  • · Net income after tax amounted to TSEK -117,039 (-105,112)
  • · Earnings per share was SEK -1.28 (-1.27)
  • · Comprehensive income was TSEK -117,039 (-105,112)
  • · Paclical received marketing authorization in Russia.

EVENTS AFTER THE CLOSING DAY

.

  • · Changes in Oasmia's Board of Directors and new CEO appointed
  • · Authorization for the Board to make decisions on issue of new shares, warrants and convertible debt instruments

1 The numbers in parentheses show the results from the corresponding period of the previous year

CHAIRMAN OF THE BOARD COMMENTS:

"The fourth quarter was very important for Oasmia´s development, as we received our first marketing authorization for Paclical. It is now approved for treatment of ovarian cancer in Russia. We have already start to prepare for the launch in the autumn this year together with our partner in Russia, Pharmasyntez.

We will continue our work with the submission of an application of marketing authorization in the EU for Paclical for treatment of ovarian cancer, the clinical development of Doxophos, Doxophos Vet, Paccal Vet and Docecal, and our collaboration with Baxter for full scale commercial pharmaceutical production", commented Oasmia´s chairman of the board Julian Aleksov.

Oasmia Pharmaceutical AB develops a new generation of drugs within human and veterinary oncology. The product development aims to manufacture novel formulations based on well-established cytostatics which, in comparison with current alternatives, show improved properties, a reduced side-effect profile and an expanded therapeutic area. The product development is based on in-house research within nanotechnology and company patents. The company share is listed at NASDAQ Stockholm and at the Frankfurt Stock Exchange.

BUSINESS ACTIVITIES

Since the April 2015 market authorization of Paclical by the Russian Ministry of Health, it is on-going work with the planned launch in Russia during the second half of 2015. Paclical, which is the first completely water soluble cancer drug containing paclitaxel that received market approval. It will be marketed by Oasmia's Russian distributor, Pharmasyntez.

In July 2014, Paccal Vet-CA1 was launched on the US market by Abbott Animal Health. In February 2015, Zoetis announced that they had completed the acquisition of Abbott Animal Health. The product is manufactured at Oasmia's facility in Uppsala and delivered to Oasmias partner Zoetis, which has now taken over the distribution of Paccal Vet-CA1.

Oasmia's revenues from Paccal Vet-CA1 consist of an invoiced price per vial upon delivery and a royalty calculated on Zoetis net sales of the product. Altogether, these revenues amounted to TSEK 20 (0) in the fourth quarter and TSEK 2,002 (0) during the fiscal year.

PRODUCT DEVELOPMENT

HUMAN HEALTH

Paclical

In April 2015, Oasmia´s cancer product Paclical received market authorization in the Russia by the Russian Ministry of Health. Paclical is the first completely water soluble cancer drug containing paclitaxel approved for sale. Paclical is planned for launch in Russia in the second half of 2015.

Paclical is a patented formulation of paclitaxel in combination with Oasmia's patented technology XR-17. Paclical has received orphan drug designation (see below) in the EU and the US for the indication ovarian cancer.

Oasmia has performed a Phase III study with Paclical for treatment of ovarian cancer, an indication with 225,000 new annual cases globally. The total number of patients in the study was 789, and all patients have been followed up regarding progression free survival (PFS). In June 2014, Oasmia announced that the primary endpoint for the study had been met. The endpoint was to demonstrate that Paclical and Taxol, both in combinations with carboplatin, have the same progression free survival. In October 2014, the company announced the results from the study that shows that Paclical has a positive risk/benefit profile compared to standard treatment.

The final study report for the clinical study which was estimated to be completed in the fourth calendar quarter of 2014 is still on-going as Oasmia decided to expand the statistical presentation. The study report will constitute the foundation for a submission of a Marketing Authorization Application to the EMA (European Medicines Agency) in 2015. Results from the Phase III study was presented at the annual ASCO (American Society for Clinical Oncology) conference in the end of May in Chicago by Professor Ignacie Vergote, the principal investigator for the study.

Doxophos

Doxophos is a patented formulation of the cytostatic doxorubicin in combination with XR-17 for treatment of breast cancer. Doxorubicin is one of the most efficient and used substances for treatment of cancer. Oasmia has compiled documentation and is now planning a clinical Phase I study.

Docecal

Docecal is a patented formulation of the cytostatic docetaxel in combination with XR-17 for treatment of breast cancer. Docecal is now entering a clinical phase and is planning a clinical Phase I study and a safety and tolerance study.

4 (18)

OAS-19

OAS-19 is the first oncology product to apply a dual cytostatic agent in one infusion. It is the unique properties in XR-17 that make this combination possible. This concept provides Oasmia with another dimension for pharmaceutical development of multiple active substances in one micelle, where also substances with different water solubility can be combined. Pre-clinical studies performed in 2013 with OAS-19 have shown promising results.

Human Health
CANDIDATE INDICATION PRE-CLINICAL PHASEI PHASE II PHASE III REG. / RIGHTS
APPROVAL GEOGRAPHY PARTNER
Paclical
(paclitaxel)
Ovarian cancer Ongoing Global
(ex-RUS/CIS)
oasmia
Ovarian cancer Approved RUS/CIS PHARMASYNTEZ
Metastatic breast
cancer
Ongoing Global oasmia
Doxophos
(doxorubicin)
Breast cancer Planning Global oasmia
Docecal
(docetaxel)
Breast cancer Ongoing Planning Global oasmia
OAS-19
(combination)
Various cancers Ongoing Global oasmia
Additional partners: Paclical partnered with Medison Pharma in Turkey & Israel.

Orphan drug designation is granted for minor indications and entails market exclusivity for seven (EU) and ten (USA) years on the indication, when the drug is approved for market.

ANIMAL HEALTH

Paccal Vet®

Paccal Vet is a patented formulation of paclitaxel in combination with XR-17. In July 2014, Paccal Vet-CA1 was launched in the US by Oasmia's American partner Abbott Animal Health, now acquired by Zoetis, as the first injectable chemotherapeutic product for treatment of solid tumours in dogs.

Oasmia has been granted MUMS designation (see below) by the American Food and Drug Administration (FDA) for Paccal Vet in treatment of mastocytoma, mammary carcinoma and squamous cell carcinoma.

In February 2014, Oasmia was granted conditional approval in the US by the FDA of Paccal Vet-CA1 for treatment of mammary carcinoma and squamous cell carcinoma in dogs. In order to apply for a full approval for these indications, Oasmia is planning a Phase III study for each indication.

Oasmia is conducting a complementary study on Paccal Vet for the treatment of mastocytoma. The purpose of the study is to measure time to progression for dogs that have been treated four times with three-week intervals. All 50 dogs included in the study have been treated. If the result is in line with the expectations, the company will submit an application for market approval to the European pharmaceutical authority EMA. The application was planned for the first half of 2015 but will be postponed, as further analysis of the data is on-going. Oasmia will also consider submitting an application of market approval to the FDA.

Doxophos Vet

Doxophos Vet is a patented formulation of doxorubicin in combination with XR-17. Oasmia is developing Doxophos Vet for treatment of lymphoma, which is one of the most common cancers in dogs. Doxophos Vet has been granted a MUMS designation (see below) in the USA for the indication lymphoma.

Oasmia has recently completed a Phase I study with Doxophos Vet to determine the dose for the upcoming clinical program. Oasmia has completed a study report that will be a part of an application for conditional approval to FDA. In February 2015, a Phase II study was initiated and whose primary goal is to assess response rate in the treated dogs. The study will continue throughout 2016. The Phase II study will form the basis for a conditional approval application in the US for the treatment of lymphoma in dogs. In a follow-up study, the dogs will be followed to progression.

Animal Health
CANDIDATE INDICATION PRE-CLINICAL PHASEI PHASE II PHASE III REG./
APPROVAL
RIGHTS
GEOGRAPHY PARTNER
Paccal Vet ® -
CA1
(paclitaxel)
Mammary/
squamous cell
Planned for
full approval
Conditionally
approved
Global
(ex-RUS/JAP)
zoetis
Mast cell Ongoing Global
(ex-RUS/JAP)
zoetis
Doxophos Vet
(doxorubicin)
Lymphoma Ongoing Ongoing Global zoetis

MUMS designation (minor use/minor species) is granted by the FDA either for a small area of use within a common species such as dogs, or for treatment of a less common species. The most interesting aspect of MUMS is the eligibility to apply for conditional market approval with seven years market exclusivity. Conditional market approval enables the manufacturer to make the product available before all necessary efficacy data have been obtained. However, safety data must prove that the product is safe.

THE COMPANY

Share price development during the fiscal year (SEK)

EVENTS AFTER CLOSING DAY

Changes in Oasmia's Board of Directors and Management

At the extraordinary general meeting held on May 28, 2015, a resolution was made to elect Hans Liljeblad and Lars Bergkvist as new Members of the Board and that Julian Aleksov succeeds Joel Citron as Executive Chairman of the Board. The Board appointed Mikael Asp as new CEO for Oasmia. Bo Cederstrand, Horst Domdey, Alexander Kotsinas och Hans Sundin remains as members of the board

The extraordinary general meeting authorized the Board to make decisions on issue of new shares and convertible debt instruments

The extraordinary general meeting resolved, in accordance with the board proposal, to authorize the board, on one or more occasions until the next annual general meeting, to resolve on an issue of shares, warrants and/or convertible instruments. The board should not take decisions which means that the share capital be increased by more than 1,500,000 SEK in addition to the share capital increase that may occur as a result of previous authorization also applies until the next annual general meeting.

Oasmia obtains extension of bank loan of SEK 20 million

Oasmia received extension of bank loan of 20 million with an earlier maturity of December 30, 2014 - June 30, 2015. Now, the loan is due for payment on December 30, 2015.

FINANCIAL INFORMATION

Consolidated Income Statement in brief

2015 2014 2014/15 2013/14
TSEK Feb-Apr Feb-Apr May-Apr May-Apr
Net sales 36 20 2,070 60
Capitalized development cost 3,510 8,367 16,108 29,464
Other operating income - 34 221 4,454
Operating expenses -31,338 -43,661 -126,165 -132,069
Operating income -27,791 -35,239 -107,767 -98,091
Net income after tax -29,622 -37,790 -117,039 -105,112
Earnings per share (SEK), before and after dilution* -0.30 -0.45 -1.28 -1.27
Comprehensive income for the period -29,622 -37,790 -117,039 -105,112

*Historical values have been recalculated taking into account capitalization issue elements in the rights issue carried out in the third quarter of 2014/15.

FOURTH QUARTER February 1 – April 30, 2015

Net sales

Net sales amounted to TSEK 36 (20).

Capitalized development costs

Capitalized development costs, which refer to Phase III clinical trials for the product candidates Paclical and Paccal Vet, amounted to TSEK 3,510 (8,367). Of the capitalization, Paclical comprised TSEK 1,867 (4,897) and Paccal Vet comprised TSEK 1,643 (3,471). The decrease in capitalized development costs is mainly explained by the fact that the clinical phase III study with Paclical for the treatment of patients with ovarian cancer is in the final phase.

Operating expenses

Operating expenses including depreciation, amortization and impairments were significantly lower compared to the corresponding quarter previous year and amounted to TSEK 31,338 (43,661). The decrease in operating expenses was mainly attributable to lower expenses for method development in the production at Oasmia and its contract manufacturers, lower expenses for clinical trials and lower administration expenses which were partly set-off by increased employee benefit expenses.

The number of employees at the end of the quarter was 79 (78).

Net income for the quarter

Net income after tax amounted to TSEK -29,622 (-37,790). The improvement in net income from the fourth quarter in previous year was mainly attributable to lower expenses for method development in the production at Oasmia and its contract manufacturers, lower expenses for clinical trials and lower administration expenses which were partly set-off by increased employee benefit expenses.

THE FISCAL YEAR May 1, 2014 – April 30, 2015

Net sales

Net sales amounted to TSEK 2,070 (60) and consisted primarily of Paccal Vet-CA1 sales revenue.

Capitalized development cost

Capitalized development costs, which concern Phase III clinical trials for the product candidates Paclical and Paccal Vet, amounted to TSEK 16,108 (29,464). Of the capitalization, Paclical comprised TSEK 8,500 (19,677) and Paccal Vet comprised TSEK 7,608 (9,788). The decrease in capitalized development costs is mainly explained by the fact that the clinical Phase III study with Paclical for treatment of patients with ovarian cancer is near completion.

Other operating income

Other operating income amounted to TSEK 221 (4,454). During the previous fiscal year, an insurance compensation amounting to TSEK 4,250 had been received.

Operating expenses

Operating expenses including depreciation, amortization and impairments were lower compared to the previous year and amounted to TSEK 126,165 (132,069). Costs for clinical trials and method development at Oasmia and its contract manufacturers have decreased at the same time as other costs related to the commercial phase Oasmia has entered increased. The latter costs refer to, among other things, increased purchases of raw materials and supplies for production as well as increased employee benefit expenses.

The number of employees at the end of the fiscal year was 79 (78).

Net Income for the year

Net income after tax was TSEK -117,039 (-105,112). The decrease in net income compared to the previous year was attributable to increased purchases of raw materials and supplies for production as well as increased employee benefit expenses, decreased operating income and increased interest expenses for loans.

The Group's operations have not been impacted by seasonal variations or cyclical effects.

Cash flow and Capital expenditures

Cash flow from operating activities amounted to TSEK -108,355 (-86,899). The decrease compared to the previous year is due to both lower operating income and negative changes in working capital.

Cash flow from investing activities amounted to TSEK -69,066 (-35,682). Of the investments in the year, TSEK 50,000 (0) comprised of net investments in short term interest funds. Net investments in intangible assets amounted to TSEK 15,517 (33,545), consisting of capitalized development costs TSEK 16,108 (29,464) and of patents TSEK -591 (4,080). Net investments in property, plant and equipment amounted to TSEK 3,549 (2,138) and mainly consisted of production equipment.

Financing

During the fiscal year, two new share issues have been executed. The first, amounting to TSEK 50,000, was executed in July 2014 and increased, after deductions for issue expenses amounting to TSEK –3,168, equity with TSEK 46,832. This amount was received in cash.

The second new share issue with preferential rights was executed in December 2014. It amounted to TSEK 176,145 and provided the company with TSEK 164,468 in equity after deductions for issue expenses of TSEK -11,676. Nexttobe AB set-off their issue payment against a TSEK 35,284 liability, meaning this share issue provided the company liquid assets of TSEK 129,184.

In May 2015, Oasmia received an extension of bank loan of TSEK 20,000 with an earlier maturity of December 30, 2014 - June 30, 2015. Now, the loan is due for payment on December 30, 2015. Nexttobe AB extended their loan to the company from January 1, 2015. After set-off of issue proceeds against loan and accrued interest, the loan is TSEK 87,000 and carries an interest of 8.5 % until December 30, 2015.

Financial position

The consolidated liquid assets at the end of the fiscal year amounted to TSEK 26,837 (48,241). The company has TSEK 50,153 (0) invested in short-term interest funds. The interest-bearing liabilities were TSEK 107,000 (145,000).

At the end of the year, unutilized credit facilities with banks amounted to TSEK 5,000 (5,000) and with the principal owner Alceco International S.A, TSEK 40,000 (40,000).

Equity at the end of the year was TSEK 376,169 (281,907), the Equity/Assets ratio was 73 % (60 %), and the Net debt/Equity ratio was 8 % (34 %).

The parent company

The parent company net sales for the fiscal year amounted to TSEK 2,070 (60) and net income before tax amounted to TSEK -117,083 (-105,126). The parent company's liquid assets at the end of the fiscal year amounted to TSEK 26,833 (48,238) and short-term investments amounted to TSEK 50,153 (0).

Future financing

Oasmia has two product approved, but this does not create a sufficient cash flow from its own business yet. For this reason, Oasmia continuously works with various financing alternatives. Available consolidated liquid assets and unutilized credit facilities, as of April 30 2015, are not sufficient to provide the required capital to pursue the planned activities during the next 12 months. In light of available financing alternatives and the recent developments in the company, the Board of Directors assesses that the prospects are good for the financing of the Company´s operations in the coming year.

Key ratios and other information

2015 2014 2014/15 2013/14
Feb-Apr Feb-Apr May-Apr May-Apr
Number of shares at the close of the year (in thousands), before and after
dilution* 97,858 86,171 97,858 86,171
Weighted average number of shares (in thousands) before and after
dilution* 97,858 84,409 91,655 82,848
Earnings per share in SEK, before and after dilution* -0.30 -0.45 -1.28 -1.27
Equity per share, SEK* 3.84 3.27 3.84 3.27
Equity/Assets ratio, % 73 60 73 60
Net debt, TSEK 30,010 96,759 30,010 96,759
Net debt/Equity ratio, % 8 34 8 34
Return on total assets, % neg neg neg neg
Return on equity, % neg neg neg neg
Number of employees at the end of the year 79 78 79 78

*Historical values have been recalculated taking into account capitalization issue elements in the rights issue carried out in the third quarter of 2014/15.

Definitions

Earnings per share: The income for the period attributable to the shareholders of the parent company divided by a weighted average number of shares, before and after dilution.

Equity per share: Equity divided by the number of shares at the end of the period.

Equity/assets ratio: Equity as a percentage of the balance sheet total.

Net debt: Total borrowing (containing the balance sheet items Short-term and Long-term borrowings and liabilities to credit institutions) with deduction for liquid assets and short-term investments.

Net debt/Equity ratio: Net debt in relation to equity.

Return on total assets: Income before deduction of interest expenses in relation to the average balance sheet total.

Return on equity: Income after financial items in relation to the average equity.

Consolidated Income statement

2015 2014 2014/15 2013/14
TSEK Note Feb-Apr Feb-Apr May-Apr May-Apr
Net sales 36 20 2,070 60
Capitalized development cost 3,510 8,367 16,108 29,464
Other operating income - 34 221 4,454
Raw materials, consumables and goods for resale -2,291 -3,120 -10,062 -6,835
Other external expenses -12,865 -28,015 -59,592 -75,189
Employee benefit expenses -14,024 -11,343 -50,530 -45,101
Depreciation, amortization and impairment -1,365 -1,184 -5,190 -4,941
Other operating expenses -792 - -792 -3
Operating income -27,791 -35,239 -107,767 -98,091
Financial income 73 41 210 192
Financial expenses -1,903 -2,592 -9,482 -7,213
Financial items, net -1,831 -2,551 -9,272 -7,021
Income before taxes -29,622 -37,790 -117,039 -105,112
Taxes 2 - - - -
Income for the period -29,622 -37,790 -117,039 -105,112
Income for the period attributable to:
Shareholders of the Parent company -29,622 -37,790 -117,039 -105,112
Earnings per share before and after dilution, SEK -0.30 -0.45 -1.28 -1.27

Consolidated Statement of Comprehensive income

2015 2014 2014/15 2013/14
TSEK Note Feb-Apr Feb-Apr May-Apr May-Apr
Income for the period -29,622 -37,790 -117,039 -105,112
Comprehensive income for the period -29,622 -37,790 -117,039 -105,112
Comprehensive income for the period attributable to:
Shareholders of the Parent company -29,622 -37,790 -117,039 -105,112
Comprehensive Earnings per share before and after dilution, SEK -0.30 -0.45 -1.28 -1.27

Consolidated statement of financial position

TSEK Note 2015-04-30 2014-04-30
ASSETS
Non-current assets
Property, plant and equipment 22,852 24,401
Capitalized development cost 3 392,484 376,376
Other intangible assets 11,852 13,328
Financial assets 2 2
Total Non-current assets 427,190 414,106
Current assets
Inventories 5,341 1,656
Trade receivables 105 49
Other current receivables 2,566 2,729
Prepaid expenses and accrued income 1,687 1,601
Short-term investments 4 50,153 -
Liquid assets 26,837 48,241
Total Current assets 86,690 54,276
TOTAL ASSETS 513,880 468,383
EQUITY
Capital and provisions attributable to shareholders of the Parent Company
Share capital 9,786 8,557
Other capital provided 850,996 640,924
Retained earnings -484,613 -367,574
Total Equity 376,169 281,907
LIABILITIES
Non-current liabilities
Other non-current liabilities - 891
Total Non-current liabilities 0 891
Current liabilities
Liabilities to credit institutions 20,000 40,000
Short-term borrowings 5 87,000 105,000
Trade payables 14,017 17,503
Other current liabilities 1,796 1,594
Accrued expenses and prepaid income 5 14,897 21,488
Total Current liabilities 137,711 185,584
Total Liabilities 137,711 186,476
TOTAL EQUITY AND LIABILITIES 513,880 468,383

Contingent liabilities and Pledged assets are presented in note 6

Consolidated statement of changes in equity

Attributable to shareholders of the Parent company
Other Retained
TSEK Share capital capital provided earnings Total equity
Opening balance as of May 1, 2013 8,177 573,439 -262,463 319,153
Comprehensive income for the year - - -105,112 -105,112
New share issue 380 71,820 - 72,200
Issue expenses - -4,335 - -4,335
Closing balance as of April 30, 2014 8,557 640,924 -367,574 281,907
Opening balance as of May 1, 2014 8,557 640,924 -367,574 281,907
Comprehensive income for the year - - -117,039 -117,039
New share issues 1,229 224,916 - 226,145
Issue expenses - -14,844 - -14,844
Closing balance as of April 30, 2015 9,786 850,996 -484,613 376,169

Consolidated Cash flow statement

Cash and cash equivalents at the end of the year 26,837 48,241 26,837 48,241
Cash and cash equivalents at the beginning of the period 25,465 18,368 48,241 62,956
Cash flow for the period 1,372 29,873 -21,404 -14,716
Cash flow from financing activities 0 67,865 156,017 107,865
Issue expenses - -4,335 -14,844 -4,335
New share issue - 72,200 190,861 72,200
Decrease in liabilities to credit institutions - -40,000 -20,000 -40,000
Increase in liabilities to credit institutions - 40,000 - 80,000
Financing activities
Cash flow from investing activities 26,838 -11,511 -69,066 -35,682
Disposal of short-term investments 4 30,000 - 30,000 -
Investments in short-term investments 4 - - -80,000 -
Disposal of property, plant and equipment 72 - 72 -
Investments in property, plant and equipment -849 -1,878 -3,621 -2,138
Disposal of intangible assets 1,200 - 1,200 -
Investments in intangible assets -3,584 -9,633 -16,717 -33,545
Investing activities
Cash flow from operating activities -25,466 -26,481 -108,355 -86,899
Change in other current liabilities 439 -3,941 1,907 -4,650
Change in trade payables 1,486 10,294 -3,486 10,419
Change in other current receivables 1,060 1,720 77 1,721
Change in trade receivables -44 10 -56 -49
Change in inventories -2,685 - -3,684 -769
Change in working capital
working capital changes -25,722 -34,564 -103,112 -93,571
Interest paid
Cash flow from operating activities before
-104 -549 -1,384 -617
Interest received 16 41 56 192
Disposals of tangible assets 792 - 792 3
Depreciation, amortization 1,365 1,184 5,190 4,941
Operating income before financial items -27,791 -35,239 -107,767 -98,091
Operating activities
TSEK Note Feb-Apr Feb-Apr May-Apr May-Apr
2015 2014 2014/15 2013/14

Parent Company Income statement

2015 2014 2014/15 2013/14
TSEK Note Feb-Apr Feb-Apr May-Apr May-Apr
Net sales 36 20 2 070 60
Capitalized development cost 3,510 8,367 16,108 29,464
Other operating income 0 34 221 4,454
Raw materials, consumables and goods for resale -2,291 -3,120 -10,062 -6,835
Other external expenses -12,859 -28,001 -59,561 -75,129
Employee benefit expenses -14,024 -11,343 -50,530 -45,101
Depreciation, amortization and impairment of property, plant,
equipment and intangible assets -1,365 -1,184 -5,190 -4,938
Other operating expenses -792 0 -792 0
Operating income -27,786 -35,226 -107,736 -98,025
Result from participations in Group companies -75 -50 -75 -80
Other interest revenues and similar revenues 73 41 210 192
Interest cost and similar costs -1,903 -2,592 -9,482 -7,213
Financial items, net -1,906 -2,601 -9,347 -7,101
Income before tax -29,692 -37,826 -117,083 -105,126
Taxes 2 - - - -
Income for the period -29,692 -37,826 -117,083 -105,126

Parent Company Balance Sheet

TSEK Note 2015-04-30 2014-04-30
ASSETS
Non-current assets
Intangible fixed assets
Capitalized development cost
Concessions, patents, licenses, trademarks and
3 392,484 376,376
similar rights
Property, plant and equipment
11,852 13,328
Equipment, tools, fixtures and fittings
Construction in progress and advance payments
21,611 22,988
for property, plant and equipment 1,241 1,413
Financial assets
Participations in group companies
110 110
Other securities held as non-current assets 1 1
Total Non-current assets 427,299 414,215
Current assets
Inventories
Raw materials and consumables 5,341 1,656
5,341 1,656
Current receivables
Trade receivables 105 49
Other current receivables 2,565 2,727
Prepaid expenses and accrued income 1,678 1,592
4,348 4,368
Short-term investments 4 50,153 -
Cash and bank balances 26,833 48,238
Total current assets 86,675 54,263
TOTAL ASSETS 513,974 468,478
EQUITY AND LIABILITIES
Equity
Restricted equity
Share capital
Statutory reserve
9,786
4,620
8,557
4,620
14,406 13,177
Non-restricted equity
Share premium reserve 850,996 640,924
Retained earnings -372,380 -267,255
Income for the year -117,083 -105,126
361,533 268,544
Total equity 375,939 281,721
Non-current liabilities
Other non-current liabilities - 891
Total non-current liabilities 0 891
Current liabilities
Short term borrowings 5 87,000 105,000
Trade payables 14,017 17,500
Liabilities to credit institutions 20,000 40,000
Liabilities to group companies 324 285
Other current liabilities 1,796 1,594
Accrued expenses and prepaid income 5 14,897 21,488
Total Current liabilities 138,035 185,866
TOTAL EQUITY AND LIABILITIES 513,974 468,478
Contingent liabilities and pledged assets
Contingent liabilities 6 - -
Pledged assets 6 28,000 8,000

Parent Company changes in equity

Restricted equity
TSEK Share capital Statutory reserve Non-restricted
equity
Total equity
Opening balance as of May 1, 2013 8,177 4,620 306,184 318,981
New share issue 380 - 71,820 72,200
Issue expenses - - -4,335 -4,335
Income for the year - - -105,126 -105,126
Closing balance as of April 30, 2014 8,557 4,620 268,544 281,721
Opening balance as of May 1, 2014 8,557 4,620 268,544 281,721
New share issues 1,229 - 224,916 226,145
Issue expenses - - -14,844 -14,844
Income for the year - - -117,083 -117,083
Closing balance as of April 30, 2015 9,786 4,620 361,533 375,939

Note 1 Accounting policies

This report is established in accordance with IAS 34, Interim Financial Reporting and the Swedish Securities market Act. The consolidated accounts have been established in accordance with the International Financial Reporting Standards (IFRS) such as they have been adopted by the EU and interpretations by the International Financial Reporting Interpretations Committee (IFRIC), RFR 1, Complementary accounting regulations for Groups and the Swedish Annual Accounts Act. The Parent Company accounts are established in accordance with RFR 2, Accounting for legal entities and the Swedish Annual Accounts Act. The Group and Parent company accounting policies and calculation methods are unchanged compared to the ones described in the Annual Report for the fiscal year May 1, 2013 – April 30, 2014. New or revised IFRS standards or interpretations by IFRIC that became effective since May 1, 2014, has not had any effect on Oasmia's financial reports. Similar to what was the case at the end of the previous fiscal year, financial instruments carrying amounts are the same as fair values. The Group currently only has one operating segment and does therefore not disclose any segment information.

Note 2 Taxes

The Group has accumulated losses carried forward, related to previous fiscal years and the fiscal year, amounting to TSEK 520,933 (404,260) and the Parent Company has such amounting to TSEK 511,703 (395,061). There is currently no firm indications of when tax losses carried forward can be utilized against future profits and therefore no deferred tax asset has been considered in the Balance Sheet.

Note 3 Capitalized development cost

Capitalized development cost consists of the company's investments in clinical Phase III trials for the product candidates Paclical and Paccal Vet. This means that such costs are capitalized as an intangible asset. Amortization is carried out on a straightline basis over the period that the expected benefits are expected to generate earnings for the company and starts when commercial sale to final customers is commenced. This point in time occurs in most cases after receiving full approval for an indication (e.g., a cancer-type) of a product candidate in a specific market. The accumulated assets per product candidate are disclosed below.

TSEK 2015-04-30 2014-04-30
Paclical 289,419 280,919
Paccal Vet 103,065 95,457
Total 392,484 376,376

Note 4 Short-term investments

Liquid assets not utilized in the daily operation have been invested in interest funds that invest in safe interest bearing securities and other interest instruments. As most securities included in these funds have a remaining maturity exceeding 3 months, these have been valued to fair value and disclosed as Short-term investments in the Balance Sheet.

Not 5 Transactions with related parties

On April 30, 2015 Oasmia had a credit facility of TSEK 40,000 (40,000) provided by the principal shareholder of the company, Alceco International S.A. The interest rate on utilized credits is 5 %. As of April 30, 2015, this credit was completely unutilized (also as of April 30, 2014).

In the preferential rights issue completed in December 2014, Nexttobe AB, second largest shareholder of the company, utilized a part of the outstanding loan payable and accrued interest of TSEK 35,284 in total as payment for subscribed shares. In December 2014, Oasmia paid TSEK 120 to Nexttobe AB in interest on the loan that was due on December 31, 2014.

On April 30, 2015, Oasmia carried a loan from Nexttobe AB amounting to TSEK 87,000 (105,000). During 2015 the loan carries an interest of 8.5 % that will be paid when the loan is due on December 30, 2015. As of April 30, 2015, accrued interest expense for the loan amounted to TSEK 2,431 (11,511).

Remuneration for guarantee commitments in connection to the preferential rights issue completed in December 2014 amounting to TSEK 510 has been paid to Alceco International S.A by set-off against the payment for the shares they were allocated in the capacity of guarantor.

No significant further transactions with related parties have been made in the fiscal year apart from remuneration to employees.

Note 6 Contingent liabilities and Pledged assets

The parent company has TSEK 20,000 placed in a restricted interest fund accounts as a pledge for a bank loan of the corresponding amount. The parent company has made a floating charge of TSEK 8,000 to a bank as security for a TSEK 5,000 bank overdraft and limit for a TSEK 3,000 exchange derivative.

Note 7 Risk factors

The Group is subjected to a number of different risks through its business. By creating awareness of the risks involved in the activities these risks can be limited, controlled and managed and at the same time as business opportunities can be utilized to increase earnings. The risks to Oasmia's business activities are described in the Annual report for the fiscal year May 1, 2013 – April 30, 2014. No additional risks beyond those described therein have been judged significant.

The Board of Directors and the CEO of Oasmia Pharmaceutical AB ensures that this year-end report gives a fair view of the Parent Company and Group activities, position and result and describes essential risks and uncertainty factors that the Parent Company and the companies that are part of the Group face.

Uppsala, June 3, 2015

Julian Aleksov, Chairman Bo Cederstrand, Member Prof. Dr. Horst Domdey, Member
Hans Sundin, Member Alexander Kotsinas, Member Hans Liljeblad, Member

Lars Bergkvist, Member Mikael Asp, CEO

The information in this year-end report is such that Oasmia Pharmaceutical (publ) must publish according to the Swedish Securities Markets Act. The information was delivered for publication on June 4, 2015 at 8.15 am.

This report has been prepared in both Swedish and English. In the event of any discrepancy in the content of the two versions, the Swedish version shall take precedence.

This report has not been reviewed by the company auditors.

Dividends

The Board of Directors does not intend to propose any dividends for the fiscal year May 1, 2014 – April 30, 2015.

Annual Report

The Annual Report will be published on August 21, 2015 and will be available on the company website www.oasmia.com. The Annual Report may also be requested from Oasmia Pharmaceutical AB by phone +46 18 50 54 40 or by e-mail [email protected]

Annual General Meeting

The Annual General Meeting will be held on September 28, 2015 in the company offices in Uppsala. A notice for the Meeting is distributed four weeks before the Meeting at the latest. For more information, see the company website www.oasmia.com

_________________________________________________________________________________

COMPANY INFORMATION Oasmia Pharmaceutical AB (publ) Corp. Reg. No: 556332-6676 Domicile: Stockholm

Address and telephone number to the Main Office Vallongatan 1 752 28 UPPSALA, SWEDEN +46 18 50 54 40 www.oasmia.com, E-mail: [email protected]

Questions concerning the report are answered by: Anders Lundin, CFO Tel: +46 70 209 63 00 E-mail: [email protected]

UPCOMING REPORT DATES

Annual report May 2014 – April 2015 2015-08-21
Interim report May – July 2015 2015-09-03
Interim report May – October 2015 2015-12-03
Interim report May 2015 – January 2016 2016-03-03
Year-end report May 2015 – April 2016 2016-06-03

Key figures in EUR (additional information)

Key figures are translated into EUR as additional information as a service to shareholders in the euro zone. It is not the official report in the functional currency of Oasmia, which is SEK. The conversion of currency has been made by use of a convenience rate for all figures including those from previous periods. This rate is the closing rate as per April 30, 2015 which was 9.2669 SEK per one EUR (source: Swedish Central Bank).

2015 2014 2014/15 2013/14
€ thousand if nothing else is stated Feb-Apr Feb-Apr May-Apr May-Apr
Key ratios and other information
Number of shares at the close of the year (in thousands),
before and after dilution*
97,858 86,171 97,858 86,171
Weighted average number of shares (in thousands)
before and after dilution*
97,858 84,409 91,655 82,848
Earnings per share in € , before and after dilution* -0.03 -0.05 -0.14 -0.14
Equity per share, €* 0.41 0.35 0.41 0.35
Equity/Assets ratio, % 73 60 73 60
Net debt, € thousand 3,238 10,441 3,238 10,441
Net debt/Equity ratio, % 8 34 8 34
Number of employees at the end of the year 79 78 79 78
Consolidated income statement in brief
Net sales 4 2 223 6
Capitalized development cost 379 903 1,738 3,180
Operating income -2,999 -3,803 -11,629 -10,585
Financial items, net -198 -275 -1,001 -758
Income before taxes -3,197 -4,078 -12,630 -11,343
Income for the period -3,197 -4,078 -12,630 -11,343
Consolidated statement of financial position in brief
Total non-current assets 46,098 44,687 46,098 44,687
Total current assets 9,355 5,857 9,355 5,857
Total assets 55,453 50,544 55,453 50,544
Total equity 40,593 30,421 40,593 30,421
Total non-current liabilities 0 96 0 96
Total current liabilities 14,861 20,027 14,861 20,027
Total liabilities 14,861 20,123 14,861 20,123
Total equity and liabilities 55,453 50,544 55,453 50,544
Consolidated cash flow statement in brief
Operating income before financial items -2,999 -3,803 -11,629 -10,585
Cash flow from operating activities before working capital changes -2,776 -3,730 -11,127 -10,097
Cash flow from operating activities -2,748 -2,858 -11,693 -9,377
Cash flow from investing activities 2,896 -1,242 -7,453 -3,851
Cash flow from financing activities 0 7,323 16,836 11,640
Cash flow for the period 148 3,224 -2,310 -1,588
Cash and cash equivalents at the end of the year 2,896 5,206 2,896 5,206

*Historical values have been recalculated taking into account capitalization issue elements in the rights issue carried out in the third quarter of 2014/15.