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Vivesto Interim / Quarterly Report 2014

Jun 5, 2014

3124_10-k_2014-06-05_b69b322b-0719-46fe-bebb-cd6795c21406.pdf

Interim / Quarterly Report

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Oasmia Pharmaceutical AB (publ)

Year-end report for the fiscal year May 2013 - April 2014 €

Page 1-10 is a service to shareholders in the euro zone. It is not the official report in the functional currency of Oasmia, which is SEK, but the first ten pages of that report converted to EUR. The full official report will be found on pages 11-25. 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, 2014 which was 9.0674 SEK per one EUR. When occasional figures are in SEK or USD it is because the amount is very firmly denominated in that currency.

CONDITIONAL APPROVAL FOR OASMIA'S FIRST PHARMA-CEUTICAL PRODUCT PACCAL® VET-CA1

FOURTH QUARTER February 1 – April 30, 2014

  • Consolidated Net sales amounted to € 2 thousand (-) 1
  • Operating income amounted to € -3,886 thousand (-2,417)
  • Net income after tax amounted to € -4,168 thousand (-2,531)
  • Earnings per share amounted to € -0.05 (-0.03)
  • Comprehensive income amounted to € -4,168 thousand (-2,531)
  • Conditional FDA approval for Paccal® Vet
  • MSEK 72 private placement completed
  • MSEK 40 bank loan received

THE FISCAL YEAR May 1, 2013 – April 30, 2014

  • Consolidated Net sales amounted to € 7 thousand (-)
  • Operating income amounted to € -10,818 thousand (-7,453)
  • Net income after tax amounted to € -11,592 thousand (-7,983)
  • Earnings per share amounted to € -0.14 (-0.12)
  • Comprehensive income amounted to € -11,592 thousand (-7,983)
  • Increased funding of loans
  • FDA approved Oasmia's production facility
  • Oasmia initiated a clinical program for treatment of breast cancer with Paclical®
  • Oasmia initiated pre-clinical studies with OAS-19, which is the first pharmaceutical project with a combination of two active cytostatics in one infusion.

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

• The Board does not propose a dividend for the past fiscal year

EVENTS AFTER THE CLOSING DAY

  • The Swedish Medical Products Agency approved Oasmia's production facility
  • First shipment of Paccal Vet-CA1 to Abbott Animal Health was accomplished
  • Paccal Vet-CA1 and XR-17 is presented at ACVIM Forum in Nashville

CEO COMMENTS:

"The conditional approval of Paccal Vet-CA1 in the USA was a milestone for Oasmia and, together with our US American partner Abbott Animal Health, we are now working on the market preparations, with the first shipment to Abbott already made. There will be oral abstracts and symposia related to Paccal Vet-CA1 and to our technology XR-17 at the ACVIM Forum, which is arranged by the American College of Veterinary Internal Medicine and is being held July 4-7 in Nashville, Tennessee. Beyond that we have also successfully continued the development of our other pharmaceutical candidates", says Julian Aleksov, CEO of Oasmia.

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 OMX in Stockholm and at the Frankfurt Stock Exchange.

BUSINESS ACTIVITIES

HUMAN HEALTH

Oasmia's research and development in human health is mainly focused on the common indications ovarian cancer and breast cancer.

Paclical

Paclical is a patented formulation of paclitaxel, in combination with Oasmia's patented technology XR-17. Paclical is designated as an orphan drug (see below) in EU and USA for the indication ovarian cancer.

Oasmia has performed a Phase III study with Paclical for treatment of ovarian cancer, an indication with 225,000 annual new cases globally. The total number of patients in the study is 789, and the final patient was treated in the beginning of 2013, and all patients have then been followed up regarding time to progression. Oasmia is now evaluating the results, which will be used for submission of marketing authorization applications for Paclical in the EU, the US and the rest of the world.

In September 2012, Oasmia submitted an application for market authorization for Paclical in Russia, which is currently being processed by the local pharmaceutical authorities.

Oasmia started a dose finding study with Paclical for weekly treatment of breast cancer in the summer of 2013.

Doxophos®

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

Docecal®

Docecal is a patented formulation of the cytostatic docetaxel in combination with XR-17. Oasmia is preparing the clinical program for the product candidate.

OAS-19

OAS-19 is the first oncology product candidate to apply a dual cytostatic agent encapsulation and release mechanism 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 solubility can be combined. Recent pre-clinical studies have shown promising results. The company still intends to start validation of the production of OAS-19 in 2014.

CANDIDATE INDICATION PRE-CLINICAL PHASEI PHASE II PHASE III REG./ RIGHTS
APPROVAL GEOGRAPHY PARTNER
Paciical®
(paclitaxel)
Ovarian cancer Ongoing Global
(ex RUS/CIS)
oasmia
In Registration RUS/CIS PHARMASYNTEZ
Metastatic breast
cancer
Ongoing Global oasmia
Doxophos ®
(doxorubicin)
Breast cancer Ongoing Global oasmia
Docecal®
(docetaxel)
Breast cancer Ongoing Global oasmia
OAS-19
(combination)
Various cancers Ongoing Global oasmia

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

Product development within Animal Health is aimed at pharmaceuticals for the treatment of cancer in dogs. The company has two pharmaceutical candidates in this area.

Paccal Vet-CA1

Paccal Vet-CA1 is a patented formulation of paclitaxel, in combination with XR-17. We are anticipating that Paccal Vet-CA1 will be the first injectable chemotherapeutic product marketed for treatment of solid tumours in dogs.

Oasmia has been granted MUMS designation (see below) by the American Food and Drug Administration (FDA) in the USA for Paccal Vet-CA1 in treatment of mastocytoma, mammary carcinoma and squamous cell carcinoma.

Oasmia was granted conditional approval of Paccal Vet-CA1 for treatment of mammary carcinoma and squamous cell carcinoma in February 2014.

The company is conducting a complementary study on Paccal Vet-CA1 for treatment of mastocytoma. The purpose of the study is to measure time to progression for dogs which have been treated 4 times with three week intervals. All 50 randomized dogs were treated in the quarter which ended in April 2014. If the result corresponds to the expectations, Oasmia will submit an application for market approval for Paccal Vet-CA1 to the European authority EMA.

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 conducts a Phase I study for Doxophos Vet in order to establish the dose for the clinical program. 12 dogs have been treated in May 2014 and Oasmia aims to publish a study report in the autumn of 2014.

CANDIDATE INDICATION PRE-CLINICAL PHASE1 PHASE II PHASE III REG. RIGHTS
APPROVAL GEOGRAPHY PARTNER
Paccal ® Vet
(paclitaxel)
Mammary/
squareous cell
Approved
(Feb 2014)
Global
(ex-RUS/JAP)
Abbott
Arimal Health
Mast cell Ongoing Global
(ex-RUS/JAP)
Abbott
Animal Health
Doxophos 3 Vet
(doxorubicin)
Lymphoma. Ongoing Planned Global Abbott
Animal Health

BOLAGET 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

MSEK 72 private placement completed

In March 2014 Oasmia carried out a MSEK 72 private placement which provided the company with MSEK 68 after issue expenses. The placement was directed at a number of international institutional investors and investors in Sweden. In total 3,800,000 shares were issued to a price of SEK 19 per share. After the placement, the number of shares and votes amounted to 85,572,330. The increase in shares was 4.65 %.

MSEK 40 bank loan received

In March 2014, Oasmia was granted a new MSEK 40 bank loan with a term April 1 – August 31, 2014. The loan replaced a previous MSEK 40 bank loan which was due on March 31, 2014.

Increased funding of loans

In December 2013, the existing loan from Nexttobe AB was extended by one year from December 31, 2013 to December 31, 2014. The interest in 2014 is 8.5 % and it shall be paid in full on December 31, 2014. In addition, Oasmia was in November 2013 granted a new MSEK 40 bank loan which had a term of December 1, to March 31, 2014.

FDA approved Oasmia's production facility

In December 2013, Oasmia announced that the company's production facility in Uppsala has successfully passed a Pre-Approval Inspection by the FDA. The FDA has thus confirmed that Oasmia's manufacturing of Paccal Vet-CA1 meets the requirements of cGMP (current Good Manufacturing Practice).

Warrants

At the Annual General Meeting in September 2013, a resolution was made to offer the company Board of Directors and management the right to acquire warrants in Oasmia Pharmaceutical AB. Subscription of shares supported by warrants must be performed between January 1 and August 15, 2014. As of April 30 2014 no acquisitions of warrants were made.

EVENTS AFTER CLOSING DAY

The Swedish Medicinal Products Agency approved Oasmia's production facility In May 2014, the Swedish Medicinal Products Agency approved Oasmia's production facility in Uppsala concerning manufacture and sales in the EU. Oasmia now has a fully approved production facility for manufacture of their products for the European market.

First shipment of Paccal Vet-CA1 to Abbott Animal Health was accomplished In May 2014, Oasmia made its first shipment of Paccal Vet-CA1 to Abbott Animal Health in the USA.

Paccal Vet-CA1 and XR-17 is presented at ACVIM Forum in Nashville

American College of Veterinary Internal Medicine arranges the ACVIM Forum in Nashville, Tennesse, June 4-7. There will be oral abstracts and symposiums related to Paccal Vet-CA1 and Oasmia´s patented excipient XR-17.

Share price development during the year (SEK)

FINANCIAL INFORMATION

Consolidated Income Statement in brief

2014 2013 2013/14 2012/13
€ thousands Note Feb-April Feb-April May-April May-April
Net sales 2 - 7 -
Capitalized development cost 2 923 965 3,249 5,098
Operating income -3,886 -2,417 -10,818 -7,453
Net income after tax -4,168 -2,531 -11,592 -7,983
Earnings per share (€), before and after dilution* -0.05 -0.03 -0.14 -0.12
Comprehensive income for the period -4,168 -2,531 -11,592 -7,983

*Recalculation of historical figures has been performed with regards to capitalization issue components in the preferential rights share issue carried out in the third quarter 2012/13.

FOURTH QUARTER February 1 – April 30 2014

Net sales Net sales amounted to € 2 thousand (-).

Capitalized development cost

Capitalized development costs, which concerns Phase III clinical trials, amounted to € 923 thousand (965). Of the capitalization, Paclical comprised € 540 thousand (720) and Paccal Vet-CA1 comprised € 383 thousand (245).

Operating expenses

Operating expenses excluding depreciation and impairment were significantly higher compared to the corresponding quarter of the previous year and amounted to € 4,685 thousand (3,246). The nature of the operating expenses has changed. The costs for clinical trials have decreased to some degree, but costs related to preparations for the commercial phase Oasmia is planning for has increased significantly more. The latter refers to among other things method development in production at Oasmia and its contract manufacturers and increased personnel and administration expenses.

Income for the quarter

Net income was € -4,168 thousand (-2,531). The decrease between these two quarters was attributable to significantly increased operating expenses and a significantly decreased degree of capitalization of development costs in Phase III.

THE FISCAL YEAR May 1, 2013 – April 30, 2014

Net sales

Net sales amounted to € 7 thousand (-) and concerned sales of supplies.

Capitalized development cost

Capitalized development costs, which concerns Phase III clinical trials, amounted to € 3,249 thousand (5,098). The larger part concerned Paclical which was capitalized with € 2,170 thousand (4,589) and a smaller part concerning Paccal Vet-CA1 which contributed with € 1,079 thousand (509). The decrease compared to the previous year can be attributed to decreased costs for clinical trials for Paclical.

Other operating income

Other operating income amounted to € 491 thousand (278) and mainly resulted from an insurance compensation for a production disruption amounting to € 469 thousand.

Operating expenses

Operating expenses excluding depreciation and impairment amounted to € 14,020 thousand (12,269). The nature of the operating expenses has changed. The costs for clinical trials have decreased, but costs related to preparations for the commercial phase Oasmia is planning for has increased more. The latter refers to, among others, method development in production at Oasmia and its contract manufacturers and increased personnel and administration expenses.

The number of employees at the end of the year was 78 (75).

Income for the year

Net income was € -11,592 thousand (-7,983). The decrease was to a smaller extent attributable to increased operating expenses and a significantly decreased degree of capitalization of development costs in Phase III compared to the corresponding period in the previous year.

The business activities of the Group have not been affected by seasonal variations or cyclic effects.

Cash flow and Capital expenditures

Cash flow from operating activities amounted to € -9,584 thousand (-7,935).

Cash flow from investing activities amounted to € -3,935 thousand (-6,329). The decreased level of investments concerned capitalized development costs and other intangible assets and property, plant and equipment.

Of these, investments in intangible assets amounted to € 3,699 thousand (6,308), consisting of capitalized development costs € 3,249 thousand (5,098) and patents and other intangible assets € 450 thousand (1,210).

Of these, € 236 thousand (488) were investments in property, plant and equipment, mostly production equipment.

Financing

Financing in the period May – December 2013 was performed by liquid assets provided to the company in the preferential rights issue which was completed in November 2012 and a € 469 thousand insurance compensation. During the period December 2013 – March 2014 financing was performed by a € 4,411 thousand bank loan. During the period March – April 2014, financing was performed by liquid assets provided to the company by the private placement which was completed in March 2014.

Financial position

The consolidated liquid assets at the end of the year amounted to € 5,320 thousand (6,943). The interest-bearing liabilities were € 15,991 thousand (11,580).

At the end of the year, unutilized credits with banks amounted to € 551 thousand (551) and with the principal owner Alceco International S.A. € 4,411 thousand (4,411).

Equity at the end of the year amounted to € 31,090 thousand (35,198), the equity/assets ratio was 60 % (70 %) and the net debt/equity ratio was 34 % (13 %).

The parent company

The parent company´s net sales amounted to € 7 thousand (-) and net income before tax amounted to € -11,594 thousand (-7,985). The parent company's liquid assets at the end of the period amounted to € 5,320 thousand (6,942).

Future financing

Oasmia now has one product approved but not a sufficient cash flow from operations. For this reason Oasmia continuously work with various financing alternatives. Available consolidated cash and cash equivalent as well and unutilized credit facilities are, as of April 30, are not sufficient to fund the operations during the next 12 months. In light of available financing alternatives and the recent developments in the company, the Board of Directors asses that the prospects are good for the financing of the Company´s operations during the next 12 months.

Key ratios and other information

2014 2013 2013/14 2012/13
Note Feb-April Feb-April May-April May-April
Number of shares at the close of the period (in thousands), before and
after dilution* 85,572 81,772 85,572 81,772
Weighted average number of shares (in thousands) before and after dilution* 83,822 81,772 82,272 68,605
Earnings per share in €, before and after dilution* -0.05 -0.03 -0.14 -0.12
Equity per share, €* 0.36 0.43 0.36 0.43
Equity/Assets ratio, % 2 60 70 60 70
Net debt, € thousand 10,671 4,637 10,671 4,637
Net debt/Equity ratio, % 34 13 34 13
Return on total assets, % neg neg neg neg
Return on equity, % neg neg neg neg
Number of employees at the end of the period 78 75 78 75

*Recalculation of historical figures has been performed with regards to capitalization issue components in the preferential rights share issue carried out in the third quarter 2012/13.

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 funds

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

2014 2013 2013/14 2012/13
€ thousands Note Feb-April Feb-April May-April May-April
Net sales 2 - 7 -
Capitalized development cost 2 923 965 3,249 5,098
Other operating income 4 4 491 278
Raw materials, consumables and goods for resale -344 -139 -754 -677
Other external expenses 2 -3,090 -1,842 -8,292 -6,906
Employee benefit expenses -1,251 -1,256 -4,974 -4,677
Depreciation/amortization and impairment -131 -140 -545 -561
Other operating expenses 0 -10 0 -10
Operating income -3,886 -2,417 -10,818 -7,453
Financial income 5 30 21 65
Financial expenses -286 -144 -795 -594
Financial items, net -281 -114 -774 -529
Income before taxes -4,168 -2,531 -11,592 -7,983
Taxes 3 - - - -
Income for the period -4,168 -2,531 -11,592 -7,983
Income for the period attributable to:
Shareholders of the Parent company -4,168 -2,531 -11,592 -7,983
Earnings per share, before and after dilution, € -0.05 -0.03 -0.14 -0.12

Consolidated Statement of comprehensive income

2014 2013 2013/14 2012/13
€ thousands Feb-April Feb-April May-April May-April
Income for the period -4,168 -2,531 -11,592 -7,983
Comprehensive income for the period -4,168 -2,531 -11,592 -7,983
Comprehensive income for the period attributable to:
Shareholders of the Parent company -4,168 -2,531 -11,592 -7,983
Comprehensive Earnings per share, before and after dilution, € -0.05 -0.03 -0.14 -0.12

Consolidated statement of financial position

€ thousands Note 2014-04-30 2013-04-30
ASSETS
Non-current assets
Property, plant and equipment 2,691 2,885
Capitalized development cost 2,4 41,509 38,259
Other intangible assets 1,470 1,135
Financial assets 0 0
Total Non-current assets 45,670 42,280
Current assets
Inventories 183 98
Trade receivables 5 -
Other current receivables 301 255
Prepaid expenses and accrued income 177 412
Liquid assets 5,320 6,943
Total Current assets 5,986 7,708
TOTAL ASSETS 51,656 49,988
EQUITY
Capital and provisions attributable to shareholders of the Parent Company
Share capital 944 902
Other capital provided 70,684 63,242
Retained earnings -40,538 -28,946
Total Equity 31,090 35,198
LIABILITIES
Non-current liabilities
Other non-current liabilities 98 98
Total Non-current liabilities 98 98
Current liabilities
Liabilities to credit institutions 4,411 -
Short-term borrowings 5 11,580 11,580
Trade payables 1,930 781
Other current liabilities 176 173
Accrued expenses and prepaid income 2 2,370 2,158
Total Current liabilities 20,467 14,692
Total Liabilities 20,565 14,790
TOTAL EQUITY AND LIABILITIES 51,656 49,988

Contingent liabilities and Pledged assets are presented in note 6.

Consolidated statement of changes in equity

Attributable to shareholders of the Parent company
€ thousands Share capital Other
capital provided
Retained
earnings
Total equity
Opening balance as of May 1, 2012 631 50,492 -20,963 30,160
Comprehensive income for the period - - -7,983 -7,983
New share issue 271 13,257 - 13,527
Issue expenses - -507 - -507
Closing balance as of April 30, 2013 902 63,242 -28,946 35,198
Opening balance as of May 1, 2013 902 63,242 -28,946 35,198
Comprehensive income for the period - - -11,592 -11,592
New share issue 42 7,921 - 7,963
Issue expenses - -478 - -478
Closing balance as of April 30, 2014 944 70,684 -40,538 31,090

Consolidated Cash flow statement

2014 2013 2013/14 2012/13
€ thousands Note Feb-April Feb-April May-April May-April
Operating activities
Operating income before financial items -3,886 -2,417 -10,818 -7,453
Depreciation/amortization 131 140 545 561
Disposals of tangible and intangible assets 0 10 0 10
Adjustments for income from divestiture of intangible assets - - - -174
Interest received 5 30 21 65
Interest paid -61 -3 -68 -67
Cash flow from operating activities before working capital changes -3,812 -2,241 -10,319 -7,059
Change in working capital
Change in inventories - - -85 -66
Change in trade receivables 1 - -5 -
Change in other current receivables 190 -178 190 -236
Change in trade payables 1,135 292 1,149 -353
Change in other current liabilities 2 -435 -136 -513 -220
Cash flow from operating activities -2,920 -2,263 -9,584 -7,935
Investing activities
Investments in intangible fixed assets 2 -1,062 -965 -3,699 -6,308
Divestiture of intangible fixed assets - - - 467
Investments in property, plant and equipment -207 -9 -236 -488
Cash flow from investing activities -1,270 -974 -3,935 -6,329
Financing activities
Increase in liabilities to credit institutions 4,411 - 8,823 -
Decrease in liabilities to credit institutions -4,411 - -4,411 -353
New share issue 7,963 - 7,963 13,527
Issue expenses -478 -4 -478 -507
New loans - - - 8,823
Repayment of loans - - - -507
Cash flow from financing activities 7,485 -4 11,896 20,983
Cash flow for the period 3,295 -3,240 -1,623 6,720
Cash and cash equivalents at the beginning of the period 2,026 10,184 6,943 224
Cash and cash equivalents at the end of the period 5,321 6,943 5,320 6,943

Oasmia Pharmaceutical AB (publ)

Year-end report for the fiscal year May 2013 - April 2014

CONDITIONAL APPROVAL FOR OASMIA'S FIRST PHARMA-CEUTICAL PRODUCT PACCAL VET-CA1

FOURTH QUARTER February 1 – April 30, 2014

  • Consolidated Net sales amounted to TSEK 20 (0) 2
  • Operating income amounted to TSEK -35 239 (-21 920)
  • Net income after tax amounted to TSEK -37 790 (-22 953)
  • Earnings per share amounted to SEK -0,45 (-0,28)
  • Comprehensive income amounted to TSEK -37 790 (-22 953)
  • Conditional FDA approval for Paccal® Vet-CA1
  • MSEK 72private placement completed
  • MSEK 40bank loan received

THE FISCAL YEAR May 1, 2013 – April 30, 2014

  • Consolidated Net sales amounted to TSEK 60 (0)
  • Operating income amounted to TSEK -98 091 (-67 583)
  • Net income after tax amounted to TSEK -105 112 (-72 381)
  • Earnings per share amounted to SEK -1,28 (-1,06)
  • Comprehensive income amounted to TSEK -105 112 (-72 381)
  • Increased funding of loans
  • FDA approved Oasmia's production facility
  • Oasmia initiated a clinical program for treatment of breast cancer with Paclical
  • Oasmia initiated pre-clinical studies with OAS-19, which is the first pharmaceutical project with a combination of two active cytostatics in one infusion.
  • The Board does not propose a dividend for the past fiscal year

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

EVENTS AFTER THE CLOSING DAY

  • The Swedish Medical Products Agency approved Oasmia's production facility
  • First shipment of Paccal Vet-CA1 to Abbott Animal Health was accomplished
  • Paccal Vet-CA1 and XR-17 is presented at ACVIM Forum in Nashville

CEO COMMENTS:

"The conditional approval of Paccal Vet-CA1 in the USA was a milestone for Oasmia and, together with our US American partner Abbott Animal Health, we are now working on the market preparations, with the first shipment to Abbott already made. There will be oral abstracts and symposia related to Paccal Vet-CA1 and to our technology XR-17 at the ACVIM Forum, which is arranged by the American College of Veterinary Internal Medicine and is being held July 4-7 in Nashville, Tennessee. Beyond that we have also successfully continued the development of our other pharmaceutical candidates", says Julian Aleksov, CEO of Oasmia.

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 OMX in Stockholm and at the Frankfurt Stock Exchange.

BUSINESS ACTIVITIES

HUMAN HEALTH

Oasmia's research and development in human health is mainly focused on the common indications ovarian cancer and breast cancer.

Paclical

Paclical is a patented formulation of paclitaxel, in combination with Oasmia's patented technology XR-17. Paclical is designated as an orphan drug (see below) in EU and USA for the indication ovarian cancer.

Oasmia has performed a Phase III study with Paclical for treatment of ovarian cancer, an indication with 225,000 annual new cases globally. The total number of patients in the study is 789, and the final patient was treated in the beginning of 2013, and all patients have then been followed up regarding time to progression. Oasmia is now evaluating the results, which will be used for submission of marketing authorization applications for Paclical in the EU, the US and the rest of the world.

In September 2012, Oasmia submitted an application for market authorization for Paclical in Russia, which is currently being processed by the local pharmaceutical authorities.

Oasmia started a dose finding study with Paclical for weekly treatment of breast cancer in the summer of 2013.

Doxophos®

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

Docecal®

Docecal is a patented formulation of the cytostatic docetaxel in combination with XR-17. Oasmia is preparing the clinical program for the product candidate.

OAS-19

OAS-19 is the first oncology product candidate to apply a dual cytostatic agent encapsulation and release mechanism 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 solubility can be combined. Recent pre-clinical studies have shown promising results. The company still intends to start validation of the production of OAS-19 in 2014.

Human Health
CANDIDATE INDICATION PRE-CLINICAL PHASEI PHASE II PHASE III REG./ RIGHTS
APPROVAL GEOGRAPHY PARTNER
Paciical®
(paclitaxel)
Ovarian cancer Ongoing Global
(ex RUS/CIS)
oasmia
In Registration RUS/CIS SPHARMASYNTEZ
Metastatic breast
cancer
Ongoing Global oasmia
Doxophos ®
(doxorubicin)
Breast cancer Ongoing Global oasmia
Docecal®
(docetaxel)
Breast cancer Ongoing Global oasmia
OAS-19
(combination)
Various cancers Ongoing Global oasmia

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

Product development within Animal Health is aimed at pharmaceuticals for the treatment of cancer in dogs. The company has two pharmaceutical candidates in this area.

Paccal Vet-CA1

Paccal Vet-CA1 is a patented formulation of paclitaxel, in combination with XR-17. We are anticipating on that Paccal Vet-CA1 will be the first injectable chemotherapeutic product marketed for treatment of solid tumours in dogs.

Oasmia has been granted MUMS designation (see below) by the American Food and Drug Administration (FDA) in the USA for Paccal Vet-CA1 in treatment of mastocytoma, mammary carcinoma and squamous cell carcinoma.

Oasmia was granted conditional approval of Paccal Vet-CA1 for treatment of mammary carcinoma and squamous cell carcinoma in February 2014.

The company is conducting a complementary study on Paccal Vet-CA1 for treatment of mastocytoma. The purpose of the study is to measure time to progression for dogs which have been treated 4 times with three week intervals. All 50 randomized dogs were treated in the quarter which ended in April 2014. If the result corresponds to the expectations, Oasmia will submit an application for market approval for Paccal® Vet to the European authority EMA.

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 conducts a Phase I study for Doxophos Vet in order to establish the dose for the clinical program. 12 dogs have been treated in May 2014 and Oasmia aims to publish a study report in the autumn of 2014.

CANDIDATE INDICATION PRE-CLINICAL PHASE1 PHASE II PHASE III REG. RIGHTS
APPROVAL GEOGRAPHY PARTNER
Paccal ® Vet
(paclitaxel)
Mammary/
squareous cell
Approved
(Feb 2014)
Global
(ex-RUS/JAP)
Abbott
Arimal Health
Mast cell Ongoing Global
(ex-RUS/JAP)
Abbott
Doxophos 3 Vet
(doxorubicin)
Lymphoma. Ongoing Planned Global Abbott
Animal Health

BOLAGET 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

MSEK 72 private placement completed

In March 2014 Oasmia carried out a MSEK 72 private placement which provided the company with MSEK 68 after issue expenses. The placement was directed at a number of international institutional investors and investors in Sweden. In total 3 800 000 shares were issued to a price of SEK 19 per share. After the placement, the number of shares and votes amounted to 85 572 330. The increase in shares was 4.65 %.

MSEK 40 bank loan received

In March 2014, Oasmia was granted a new MSEK 40 bank loan with a term April 1 – August 31 2014. The loan replaced a previous MSEK 40 bank loan which was due on March 31, 2014.

Increased funding of loans

In December 2013, the existing loan from Nexttobe AB was extended by one year from December 31, 2013 to December 31, 2014. The interest in 2014 is 8.5 % and it shall be paid in full on December 31, 2014. In addition, Oasmia was in November 2013 granted a new MSEK 40 bank loan which had a term of December 1, to March 31, 2014.

FDA approved Oasmia's production facility

In December 2013, Oasmia announced that the company's production facility in Uppsala has successfully passed a Pre-Approval Inspection by the FDA. The FDA has thus confirmed that Oasmia's manufacturing of Paccal Vet-CA1 meets the requirements of cGMP (current Good Manufacturing Practice).

Warrants

At the Annual General Meeting in September 2013, a resolution was made to offer the company Board of Directors and management the right to acquire warrants in Oasmia Pharmaceutical AB. Subscription of shares supported by warrants must be performed between January 1 and August 15, 2014. As of April 30 2014 no acquisitions of warrants were made.

EVENTS AFTER CLOSING DAY

The Swedish Medicinal Products Agency approved Oasmia's production facility In May 2014, the Swedish Medicinal Products Agency approved Oasmia's production facility in Uppsala concerning manufacture and sales in the EU. Oasmia now has a fully approved production facility for manufacture of their products for the European market.

First shipment of Paccal Vet-CA1 to Abbott Animal Health was accomplished At May 2014, Oasmia made its first shipment of Paccal Vet-CA1 to Abbott Animal Health in the USA.

Paccal Vet-CA1 and XR-17 is presented at ACVIM Forum in Nashville

American College of Veterinary Internal Medicine arranges the ACVIM Forum in Nashville, Tennesse, June 4-7. There will be oral abstracts and symposiums related to Paccal Vet-CA1 and Oasmia´s patented excipient XR-17.

Share price development during the year (SEK)

FINANCIAL INFORMATION

Consolidated Income Statement in brief

2014 2013 2013/14 2012/13
TSEK Note Feb-April Feb-April May-April May-April
Net sales 20 - 60 -
Capitalized development cost 2 8 367 8 748 29 464 46 229
Operating income -35 239 -21 920 -98 091 -67 583
Net income after tax -37 790 -22 953 -105 112 -72 381
Earnings per share (€), before and after dilution* -0,45 -0,28 -1,28 -1,06
Comprehensive income for the period -37 790 -22 953 -105 112 -72 381

*Recalculation of historical figures has been performed with regards to capitalization issue components in the preferential rights share issue carried out in the third quarter 2012/13.

FOURTH QUARTER February 1 – April 30 2014

Net sales Net sales amounted to TSEK 20 (-).

Capitalized development cost

Capitalized development costs, which concerns Phase III clinical trials, amounted to TSEK 8 367 (8 748). Of the capitalization, Paclical comprised TSEK 4 897 (6 528) and Paccal Vet-CA1 comprised TSEK 3 471 (2 220).

Operating expenses

Operating expenses excluding depreciation and impairment were significantly higher compared to the corresponding quarter of the previous year and amounted to TSEK 42 477 (29 436). The nature of the operating expenses has changed. The costs for clinical trials have decreased some degree, but costs related to preparations for the commercial phase Oasmia is planning for has increased significantly more. The latter refers to among other things method development in production at Oasmia and its contract manufacturers and increased personnel and administration expenses.

Income for the quarter

Net income was TSEK -37 790 (-22 953). The decrease between these two quarters was attributable to significantly increased operating expenses and a significantly decreased degree of capitalization of development costs in Phase III.

THE FISCAL YEAR May 1, 2013 – April 30, 2014

Net sales Net sales amounted to TSEK 60 (-) and concerned sales of supplies.

Capitalized development cost

Capitalized development costs, which concerns Phase III clinical trials, amounted to TSEK 29 464 (46 229). The larger part concerned Paclical which was capitalized with TSEK 19 677 (41 611) and a smaller part concerning Paccal Vet-CA1 which contributed with TSEK 9 788 (4 618). The decrease compared to the previous year can be attributed to decreased costs for clinical trials for Paclical.

Other operating income

Other operating income amounted to TSEK 4 454 (2 524) and mainly resulted from an insurance compensation for a production disruption amounting to TSEK 4 250.

Operating expenses

Operating expenses excluding depreciation and impairment amounted to TSEK 127 128(111 247). The nature of the operating expenses has changed. The costs for clinical trials have decreased, but costs related to preparations for the commercial phase Oasmia is planning for has increased more. The latter refers to, among others, method development in production at Oasmia and its contract manufacturers and increased personnel and administration expenses.

The number of employees at the end of the year was 78 (75).

Income for the year

Net income was TSEK -105 112 (-72 381). The decrease was to a smaller extent attributable to increased operating expenses and a significantly decreased degree of capitalization of development costs in Phase III compared to the corresponding period the previous year.

The business activities of the Group have not been affected by seasonal variations or cyclic effects.

Cash flow and Capital expenditures

Cash flow from operating activities amounted to TSEK -86 899 (-71 946).

Cash flow from investing activities amounted to TSEK -35 682 (-57 388). The decreased level of investments concerned capitalized development costs and other intangible assets and property, plant and equipment.

Of these, investments in intangible assets amounted to TSEK 33 545 (57 196), consisting of capitalized development costs TSEK 29 464 (46 229) and patents and other intangible assets TSEK 4 080 (10 967).

Of these, TSEK 2 138 (4 428) were investments in property, plant and equipment, mostly production equipment.

Financing

Financing in the period May – December 2013 was performed by liquid assets provided to the company in the preferential rights issue which was completed in November 2012 and a TSEK 4 250 insurance compensation.

During the period December 2013 – March 2014 financing was performed by a TSEK 40 000 bank loan. During the period March – April 2014, financing was performed by liquid assets provided to the company by the private placement which was completed in March 2014.

Financial position

The consolidated liquid assets at the end of the year amounted to TSEK 48 241 (62 956). The interest-bearing liabilities were TSEK 145 000 (105 000).

At the end of the year, unutilized credits 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 amounted to TSEK 281 907 (319 153), the equity/assets ratio was 60 % (70 %) and the net debt/equity ratio was 34 % (13 %).

The parent company

The parent company´s net sales amounted to TSEK 60 (-) and net income before tax amounted to TSEK -105 126 (-72 404). The parent company's liquid assets at the end of the fiscal year amounted to TSEK 48 238 (62 947).

Future financing

Oasmia now has one product approved but not a sufficient cash flow from operations. For this reason Oasmia continuously work with various financing alternatives. Available consolidated cash and cash equivalent as well and unutilized credit facilities are, as of April 30, are not sufficient to fund the operations during the next 12 months. In light of available financing alternatives and the recent developments in the company, the Board of Directors asses that the prospects are good for the financing of the Company´s operations during the next 12 months.

2014 2013 2013/14 2012/13 Note Feb-April Feb-April May-April May-April Number of shares at the close of the period (in thousands), before and after dilution * 85 572 81 772 85 572 81 772 Weighted average number of shares (in thousands) before and after

Key ratios and other information

Weighted average number of shares (in thousands) before and after
dilution*
83 822 81 772 82 272 68 605
Earnings per share in SEK, before and after dilution* -0,45 -0,28 -1,28 -1,06
Equity per share, SEK* 3,29 3,90 3,29 3,90
Equity/Assets ratio, % 2 60 70 60 70
Net debt, TSEK 96 759 42 044 96 759 42 044
Net debt/Equity ratio, % 34 13 34 13
Return on total assets, % neg neg neg neg
Return on equity, % neg neg neg neg
Number of employees at the end of the period 78 75 78 75

*Recalculation of historical figures has been performed with regards to capitalization issue components in the preferential rights share issue carried out in the third quarter 2012/13.

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 funds

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

2014 2013 2013/14 2012/13
TSEK Note Feb-April Feb-April May-April May-April
Net sales 20 - 60 -
Capitalized development cost 2 8 367 8 748 29 464 46 229
Other operating income 34 34 4 454 2 524
Raw materials, consumables and goods for resale -3 120 -1 260 -6 835 -6 137
Other external expenses 2 -28 015 -16 700 -75 189 -62 616
Employee benefit expenses -11 343 -11 389 -45 101 -42 408
Depreciation/amortization and impairment -1 184 -1 265 -4 941 -5 089
Other operating expenses 0 -86 -3 -86
Operating income -35 239 -21 920 -98 091 -67 583
Financial income 41 274 192 587
Financial expenses -2 592 -1 308 -7 213 -5 384
Financial items, net -2 551 -1 034 -7 021 -4 798
Income before taxes -37 790 -22 953 -105 112 -72 381
Taxes 3 - - - -
Income for the period -37 790 -22 953 -105 112 -72 381
Income for the period attributable to:
Shareholders of the Parent company -37 790 -22 953 -105 112 -72 381
Earnings per share before and after dilution, SEK -0,45 -0,28 -1,28 -1,06

Consolidated Statement of Comprehensive income

2014 2013 2013/14 2012/13
TSEK Feb-April Feb-April May-April May-April
Income for the period -37 790 -22 953 -105 112 -72 381
Comprehensive income for the period -37 790 -22 953 -105 112 -72 381
Comprehensive income for the period attributable to:
Shareholders of the Parent company -37 790 -22 953 -105 112 -72 381
Comprehensive Earnings per share before and after dilution, SEK -0,45 -0,28 -1,28 -1,06

Consolidated statement of financial position

TSEK Note 2014-04-30 2013-04-30
ASSETS
Non-current assets
Property, plant and equipment 24 401 26 161
Capitalized development cost 2,4 376 376 346 911
Other intangible assets 13 328 10 294
Financial assets 2 2
Total Non-current assets 414 106 383 368
Current assets
Inventories 1 656 887
Trade receivables 49 -
Other current receivables 2 729 2 314
Prepaid expenses and accrued income 1 601 3 737
Liquid assets 48 241 62 956
Total Current assets 54 276 69 895
TOTAL ASSETS 468 383 453 263
EQUITY
Capital and provisions attributable to shareholders of the Parent Company
Share capital 8 557 8 177
Other capital provided 640 924 573 439
Retained earnings -367 574 -262 463
Total equity 281 907 319 153
LIABILITIES
Non-current liabilities
Other non-current liabilities 891 891
Total Non-current liabilities 891 891
Current liabilities
Liabilities to credit institutions 40 000 -
Short-term borrowings 5 105 000 105 000
Trade payables 17 503 7 084
Other current liabilities 1 594 1 566
Accrued expenses and prepaid income 2 21 488 19 569
Total Current liabilities 185 584 133 219
Total Liabilities 186 476 134 110
TOTAL EQUITY AND LIABILITIES 468 383 453 263

Contingent liabilities and Pledged assets are presented in note 6.

Consolidated statement of changes in equity

Attributable to shareholders of the Parent company
TSEK Share capital Other
capital provided
Retained
earnings
Total equity
Opening balance as of May 1, 2012 5 724 457 832 -190 082 273 474
Comprehensive income for the period - - -72 381 -72 381
New share issue 2 453 120 205 - 122 658
Issue expenses - -4 598 - -4 598
Closing balance as of April 30, 2013 8 177 573 439 -262 463 319 153
Opening balance as of May 1, 2013 8 177 573 439 -262 463 319 153
Comprehensive income for the period - - -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

Consolidated Cash flow statement

2014 2013 2013/14 2012/13
TSEK Note Feb-April Feb-April May-April May-April
Operating activities
Operating income before financial items -35 239 -21 920 -98 091 -67 583
Depreciation/amortization 1 184 1 265 4 941 5 089
Disposals of tangible and intangible assets 0 86 3 86
Adjustments for income from divestiture of intangible assets - - - -1 579
Interest received 41 274 192 587
Interest paid -549 -28 -617 -611
Cash flow from operating activities before working capital changes -34 564 -20 322 -93 571 -64 010
Change in working capital
Change in inventories 0 - -769 -597
Change in trade receivables 10 - -49 -
Change in other current receivables 1 720 -1 618 1 721 -2 142
Change in trade payables 10 294 2 652 10 419 -3 197
Change in other current liabilities 2 -3 941 -1 230 -4 650 -1 999
Cash flow from operating activities -26 481 -20 518 -86 899 -71 946
Investing activities
Investments in intangible fixed assets 2 -9 633 -8 748 -33 545 -57 196
Divestiture of intangible fixed assets - - - 4 235
Investments in property, plant and equipment -1 878 -80 -2 138 -4 428
Cash flow from investing activities -11 511 -8 828 -35 682 -57 388
Financing activities
Increase in liabilities to credit institutions 40 000 - 80 000 -
Decrease in liabilities to credit institutions -40 000 - -40 000 -3 197
New share issue 72 200 - 72 200 122 658
Issue expenses -4 335 -37 -4 335 -4 598
New loans - - - 80 000
Repayment of loans - - - -4 600
Cash flow from financing activities 67 865 -37 107 865 190 263
Cash flow for the period 29 873 -29 382 -14 716 60 928
Cash and cash equivalents at the beginning of the period 18 368 92 338 62 956 2 028
Cash and cash equivalents at the end of the period 48 241 62 956 48 241 62 956

Parent Company Income statement

2014 2013 2013/14 2012/13
TSEK Note Feb-April Feb-April May-April May-April
Net sales 20 - 60 -
Capitalized development cost 2 8 367 8 748 29 464 46 229
Other operating income 34 34 4 454 2 524
Raw materials, consumables and goods for resale -3 120 -1 260 -6 835 -6 137
Other external expenses 2 -28 001 -16 686 -75 129 -62 509
Employee benefit expenses -11 343 -11 389 -45 101 -42 408
Depreciation/amortization and impairment of
property, plant, equipment and intangible assets -1 184 -1 261 -4 938 -5 074
Other operating expenses 0 -86 0 -86
Operating income -35 226 -21 902 -98 025 -67 461
Result from participations in Group companies 5 -50 -30 -80 -145
Other interest revenues and similar revenues 41 274 192 587
Interest cost and similar costs -2 592 -1 308 -7 213 -5 384
Financial items, net -2 601 -1 064 -7 101 -4 942
Income after financial items -37 826 -22 966 -105 126 -72 404
Taxes 3 - - - -
Income for the period -37 826 -22 966 -105 126 -72 404

Parent Company Balance Sheet

TSEK Note 2014-04-30 2013-04-30
ASSETS
Non-current assets
Intangible fixed assets
Capitalized development cost
Concessions, patents, licenses, trademarks and
2,4 376 376 346 911
similar rights
Property, plant and equipment
13 328 10 288
Equipment, tools, fixtures and fittings
Construction in progress and advance payments
22 988 20 355
for property, plant and equipment
Financial assets
1 413 5 805
Participations in group companies 110 110
Other securities held as non-current assets 1 1
Total Non-current assets 414 215 383 471
Current assets
Inventories
Raw materials and consumables 1 656 887
Current receivables 1 656 887
Trade receivables 49 -
Other current receivables 2 727 2 312
Prepaid expenses and accrued income 1 592 3 721
4 368 6 033
Cash and bank balances 48 238 62 947
Total current assets 54 263 69 867
TOTAL ASSETS 468 478 453 339
EQUITY AND LIABILITIES
Equity
Restricted equity
Share capital 8 557 8 177
Statutory reserve 4 620 4 620
13 177 12 797
Non-restricted equity
Share premium reserve 640 924 573 439
Retained earnings -267 255 -194 851
Income for the period -105 126 -72 404
268 544 306 184
Total equity 281 721 318 981
Non-current liabilities
Other non-current liabilities 891 891
Total non-current liabilities 891 891
Current liabilities
Short term borrowings 5 105 000 105 000
Trade payables 17 500 7 084
Liabilities to Credit institutions 40 000 -
Liabilities to group companies 285 247
Other current liabilities 1 594 1 566
Accrued expenses and prepaid income 2 21 488 19 569
Total Current liabilities 185 866 133 466
TOTAL EQUITY AND LIABILITIES 468 478 453 339
Contingent liabilities and pledged assets
Contingent liabilities 6 - -
Pledged assets 6 8 000 8 000

Parent Company changes in equity

Restricted equity
Statutory Non-restricted
TSEK Share capital reserve equity Total equity
Opening balance as of May 1, 2012 5 724 4 620 262 981 273 325
New share issue 2 453 - 120 205 122 658
Issue expenses - - -4 598 -4 598
Income for the period - - -72 404 -72 404
Closing balance as of April 30, 2013 8 177 4 620 306 184 318 981
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 period - - -105 126 -105 126
Closing balance as of April 30, 2014 8 557 4 620 268 544 281 721

Note 1 Accounting policies

This report is established in accordance with IAS 34, Interim Financial Reporting and the 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 Annual Accounts Act. The Parent Company accounts are established in accordance with RFR 2, Accounting for legal entities and the 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 2012 – April 30 2013. The new and revised accounting policies applied by Oasmia since May 1, 2013, has not had any effect on Oasmia's financial reports. New or revised IFRS-standards or interpretations of IFRIC which have been adopted since May 1, 2013, have, beyond additional information regarding financial instruments as a result of the new IFRS 13, not had any effect on Oasmia's financial reports. Scope and character of financial assets and liabilities are in essence the same as of April 30, 2013. Similar to what was the case at the end of the previous fiscal year, carried amounts are the same as actual values. The Group currently only has one operating segment and does therefore not disclose any segment information.

Not 2 Restatements

Oasmia has in the last quarter improved the method for the determination of accrued costs for clinical trials when preparing the financial statement. This has led to restatements of historical figures of the costs for clinical trials which have been capitalized. The changes have no effect on the company net income or equity. The effects of the restatements are disclosed below.

2013 2013 2012/13 2012/13
TSEK Feb-April Feb-April May-April May-April
According to According to the According to According to the
previous reporting Restatements Income Statement previous reporting Restatements Income Statement
Capitalized development cost 10 826 -2 078 8 748 48 635 -2 407 46 229
Other external expenses -18 778 2 078 -16 700 -65 022 2 407 -62 616

Consolidated statement of financial position

TSEK 2013-04-30 2013-04-30 2012-05-01 2012-05-01
According to the According to the
According to Statement of According to Statement of
previous reporting Restatements financial position previous reporting Restatements financial position
Assets
Non-current assets
Capitalized development cost 338 826 8 085 346 911 290 191 10 492 300 683
Total non-current assets 375 283 8 085 383 368 343 581 10 492 354 073
Total assets 445 178 8 085 453 263 349 807 10 492 360 299
Current liabilities
Accrued expenses and prepaid income 11 484 8 085 19 569 6 180 10 492 16 671
Total current liabilities 125 134 8 085 133 219 60 069 10 492 70 561
Total liabilities 126 025 8 085 134 110 76 334 10 492 86 825
Total equity and liabilities 445 178 8 085 453 263 349 807 10 492 360 299
Consolidated Cash flow statement
2013 2013 2012/13 2012/13
TSEK Feb-April Feb-April May-April May-April
According to According to the According to According to the
previous reporting Restatements Cash flow statement previous reporting Restatements Cash flow statement
Change in working capital
Change in other current liabilities 849 -2 078 -1 230 408 -2 407 -1 999
Cash flow from operating activities -18 439 -2 078 -20 518 -69 539 -2 407 -71 946
Investing activities
Investments in intangible fixed assets -10 826 2 078 -8 748 -59 603 2 407 -57 196
Cash flow from investing activities -10 906 2 078 -8 828 -59 795 2 407 -57 388
Parent company income statement
2013 2013 2012/13 2012/13
TSEK Feb-April Feb-April May-April May-April
According to According to the According to According to the
previous reporting Restatements Income statement previous reporting Restatements Income statement
Capitalized development cost 10 826 -2 078 8 748 48 635 -2 407 46 229
Other external expenses -18 765 2 078 -16 686 -64 916 2 407 -62 509

Parent company balance sheet

TSEK 2013-04-30 2013-04-30 2012-05-01 2012-05-01
According to According to the According to According to the
previous reporting Restatements Balance sheet previous reporting Restatements Balance sheet
Assets
Non-current assets
Capitalized development cost 338 826 8 085 346 911 290 191 10 492 300 683
Total non-current assets 375 386 8 085 383 471 343 668 10 492 354 160
Total assets 445 253 8 085 453 339 349 863 10 492 360 355
Current liabilities
Accrued expenses and prepaid income 11 484 8 085 19 569 6 180 10 492 16 671
Total current liabilities 125 381 8 085 133 466 60 274 10 492 70 766
Total equity and liabilities 445 253 8 085 453 339 349 863 10 492 360 355

Not 3 Taxes

The Group has accumulated losses carried forward amounting to TSEK 404 260 (300 546) and the Parent Company has similar amounting to TSEK 395 061 (290 988). Of the total losses carried forward for the Group, TSEK 17 881 (17 881) are restricted for use through group contributions. This limitation will end by the 2014 tax assessment. The future tax effect of these losses carried forward has not been marked with a value and no deferred tax asset has been considered in the Balance Sheet.

Note 4 Capitalized development cost

Capitalized development cost consists of the company's investments in clinical Phase III trials. The capitalization means that such costs are capitalized as an intangible asset. The accumulated assets per product candidate are disclosed below.

TSEK 2014-04-30 2013-04-30
Paclical 280 919 261 242
Paccal Vet-CA1 95 457 85 669
Total 376 376 346 911

Note 5 Transactions with related parties

No significant transactions with related parties have been performed in the fiscal year, other than remunerations to employees..

As of April 30, 2014 Oasmia had a credit facility of TSEK 40 000 (40 000) provided by the principal owner of the company, Alceco International SA. The interest rate on utilized credits is 5 %. As of April 30, 2014, this credit was completely unutilized (also as of April 30, 2013).

On April 30, 2014, Oasmia carried a loan from its second largest owner Nexttobe AB amounting to TSEK 105,000 (105 000). In November 2013 the loan was extended with one year and it is now due on December 31, 2014. In 2014, the loan carries an interest of 8.5 % which previously was 5 % interest. The interest will be paid when the loan is due. As of April 30, 2014 the accrued interest cost for the loan amounted to TSEK 11 511 (5 053).

Oasmia has in the fiscal year made a TSEK 80 (145) group contribution to the subsidiary Qdoxx Pharma AB, where TSEK 50 (30) was provided in the fourth quarter. Impairment of shares in Qdoxx amounting to TSEK 80 (145) have been made, corresponding to the group contributions, as the purpose of the group contributions was to cover losses in the subsidiary. The impairment of Participations in group companies is accounted for in the Parent company income statement on the line Result from participations in group companies.

Note 6 Contingent liabilities and Pledged assets

The parent company has made a floating charge of MSEK 8 to a bank as security for a MSEK 5 bank overdraft and limit for a MSEK 3 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 2012 – April 30 2013. No additional risks beyond those described therein have been judged significant.

The Board of Directors and CEO of Oasmia Pharmaceuti cal AB ensures that this Year -end report gives a correct overview 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 5,2014

Joel Citron,Chairman

Bo Cederstrand, Member Prof. Dr. Horst Domdey, Member Alexander Kotsinas, Member
Jan Lundberg, Member Martin Nicklasson, Member Julian Aleksov, Member and CEO

The information in this interim report is such that Oasmia Pharmaceutical (publ) must publish according to the code of trade in financial instruments. The information was delivered for publication on June 5, 2014 at 9.00.

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, 2013 ' April 30, 2014.

Annual Report

The Annual Repor t will be published on August 21, 2013 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 29, 2014 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 -667601 Domicile: Stockholm

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

Questions concerning the report are answered by: Mikael Widell, Vice President Communications Phone +46 70 311 99 60 E-mail: Mika[email protected]om

UPCOMING REPORT DATES

Annual report May 2013 – April 2014 2014-08-21
Interim report May – July 2014 2014-09-05
Interim report May – October 2014 2014-12-04
Interim report May 2014 – January 2015 2015-03-05
Year-end report May 2014 – April 2015 2015-06-04