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Vivesto Interim / Quarterly Report 2014

Mar 6, 2014

3124_10-q_2014-03-06_3330844a-75c0-4691-9471-d9d338af76a4.pdf

Interim / Quarterly Report

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Oasmia Pharmaceutical AB (publ)

Interim report for the period May 2013 - January 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 11-24. 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 January 31, 2014 which was 8.8466 SEK per one EUR. When occasional figures are in SEK or USD it is because the amount is very firmly denominated in that currency.

CONTINUED DEVELOPMENT OF THE PRE-CLINICAL AND CLINICAL RESEARCH PROGRAM

THIRD QUARTER November 1, 2013 – January 31, 2014

  • Consolidated Net sales amounted to € 2 thousand (0) 1
  • Operating income amounted to € 3,221 thousand (-1,628)
  • Net income after tax amounted to € 3,440 thousand (-1,757)
  • Earnings per share amounted to € 0.04 (-0.02)
  • Comprehensive income amounted to € 3,440 thousand (-1,757)
  • FDA approved Oasmia's production facility in Uppsala
  • Increased financing by extension of the MSEK 105 loan from Nexttobe AB and a new MSEK 40 bank loan.

THE PERIOD May 1, 2013 – January 31, 2014

  • Consolidated Net sales amounted to € 5 thousand (0)
  • Operating income amounted to € -7,105 thousand (-5,162)
  • Net income after tax amounted to € -7,610 thousand (-5,587)
  • Earnings per share amounted to € -0.09 (-0.09)
  • Comprehensive income amounted to € -7,610 thousand (-5,587)
  • Oasmia initiated a clinical program for Paclical for treatment of breast cancer
  • Oasmia initiated pre-clinical studies with OAS-19, the first pharmaceutical project with a combination of two active cytostatics in one infusion

The numbers in brackets concern results from the corresponding period of the previous year

EVENTS AFTER CLOSING DAY

• Oasmia is granted conditional FDA approval for Paccal Vet

CEO COMMENTS:

"We have continued the planning of new clinical programs in the period, among others a Phase I study with Doxophos for treatment of breast cancer and a Phase II study with Doxophos Vet for treatment of lymphoma in dogs. Simultaneously, the preparations for the launch of Paccal Vet and Paclical have continued. The approval of our production facility was a large step forward for Oasmia", says Oasmia's CEO 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 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. All patients have 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 Russian 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 has initiated the validation process for manufacture of Docecal®, and is preparing a clinical Phase I study for treatment of breast cancer.

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, and the company plans to start clinical studies with OAS-19 in 2014.

CANDIDATE INDICATION PRE-CLINICAL PHASE1 PHASE II PHASE III REG./ RIGHTS
APPROVAL GEOGRAPHY PARTNER
Paclical®
(paclitaxel)
Ovarian cancer Ongoing MAA and NDA filings
planned
Global
(ex-RUS/CIS)
oasmia
In Registration RUS/CIS SPHARMASYNTEZ
Metastatic breast
cancer
Ongoing Global oasmia
Doxophos®
(doxorubicin)
Breast cancer Planned 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 here.

Paccal® Vet

Paccal® Vet is a patented formulation of paclitaxel, in combination with XR-17. We are counting on that Paccal Vet 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 in treatment of mastocytoma, mammary carcinoma and squamous cell carcinoma.

After the closing day, Oasmia was granted conditional approval of Paccal Vet for treatment of mammary carcinoma and squamous cell carcinoma.

The company is conducting a complementary study on Paccal Vet for treatment of mastocytoma. The purpose of the study is to measure time to progression for dogs which has been treated 4 times with three week intervals. When data have been collected and analysed, Oasmia intends to file an application for market approval for Paccal® Vet to the European authority EMA. We are also considering an expansion of this study to apply for full approval in the USA.

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 cancer indications 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.

CANDIDATE INDICATION PRE-CLINICAL PHASE I PHASE II PHASE III REG./ RIGHTS
APPROVAL GEOGRAPHY PARTNER
Paccal ® Vet
(paclitaxel)
Mammary /
squarrious cell
Approved* Global
[ex-RUS/IAP]
Abbott
Animal Health
Must cell Ongoing Global
(ex-RUS/JAP)
Abbott
Animal Health
Doxophos® Vet
(doxorubican)
Lymphoma Ongoing Planned Global Abbott
Animal Health
*Conditionally by the FDA approved on 2014-02-28

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

FDA approved Oasmia's production facility in Uppsala

In December 2013, Oasmia announced that the company's production facility in Uppsala had undergone a Pre-Approval Inspection by the FDA with a satisfactory result. FDA has thereby confirmed that Oasmia's manufacture of Paccal Vet meets the requirements for current Good Manufacturing Practice, cGMP.

Increased financing

In December 2013, the existing loan from Nexttobe AB amounting to MSEK 105 was extended by one year, from 2013-12-31 to 2014-12-31. The interest in 2014 is 8.5 % and it will be paid in its entirety on 2014-12-31. In addition, Oasmia was granted a new MSEK 40 bank loan in November 2013, which is due on 2014-03-31.

Warrants

A resolution was made at the Annual General Meeting 2013 to offer the company Board of Directors and management the right to subscribe for warrants in Oasmia Pharmaceutical AB. In October 2013, the maximum number of warrants were issued, 1 050 000, free from consideration, from the parent company to the subsidiary Oasmia Animal Health AB. The subsidiary has the right and obligation to transfer the warrants to the Board and management. For further details about terms, see the communiqué from the Annual General Meeting on the company website. As of January 2014, no acquisitions of warrants had been made.

Share price development during the period May 2013 – January 2014 (SEK)

EVENTS AFTER CLOSING DAY

Oasmia is granted FDA approval for Paccal Vet

On February 28, 2014, Oasmia announced that the American Food and Drug Administration (FDA) granted a conditional approval for the company's first pharmaceutical, Paccal Vet-CA1 and thereby provided veterinary oncologists with a new treatment option for squamous cell carcinoma and mammary carcinoma in dogs.

FINANCIAL INFORMATION

Consolidated Income Statement in brief

2013/14 2012/13 2013/14 2012/13 2012/13
€ thousands Nov-Jan Nov-Jan May-Jan May-Jan May-April
Net sales 2 - 5 - -
Capitalized development cost 912 1,201 2,496 4,274 5,498
Operating income -3,221 -1,628 -7,105 -5,162 -7,639
Net income after tax -3,440 -1,757 -7,610 -5,587 -8,182
Earnings per share (€), before and after dilution* -0.04 -0.02 -0.09 -0.09 -0.12
Comprehensive income for the period -3,440 -1,757 -7,610 -5,587 -8,182

*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.

THIRD QUARTER November 1, 2013 – January 31, 2014

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

Capitalized development cost

Capitalized development cost, which concerns Phase III clinical trials, amounted to € 912 thousand (1,201). The larger part concerned Paclical which was capitalized with € 654 thousand (1,084) and a smaller part concerning

Paccal Vet which contributed with € 259 thousand (117). The decrease compared to the same quarter in the previous year is attributable to decreased costs for clinical trials for Paclical®.

Operating expenses

Operating expenses excluding depreciation and impairment were significantly higher compared to the previous year and amounted to € 3,998 thousand (2,955). The nature of the operating expenses has changed. The costs for clinical trials have decreased somewhat, but costs related to preparations for the commercial phase Oasmia is planning for has increased more than the decrease in development costs. 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 € -3,440 thousand (-1,757). 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 PERIOD May 1, 2013 – January 31, 2014

Net sales

Net sales amounted to € 5 thousand (-) and concerned sales of supplies.

Capitalized development cost

Capitalized development cost, which concerns Phase III clinical trials, amounted to € 2,496 thousand (4,274). The larger part concerned Paclical which was capitalized with € 1,633 thousand (4,131) and a smaller part concerning Paccal Vet which contributed with € 863 thousand (143). The decrease compared to the previous year is attributable to decreased costs for clinical trials for Paclical®.

Other operating income

Other operating income amounted to € 500 thousand (282) and mainly concerned an insurance compensation for a production disruption amounting to € 480 thousand.

Operating expenses

Operating expenses excluding depreciation and impairment amounted to € 9,680 thousand (9,285). 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 than the decrease in development costs. The latter refers to among other things 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 period was 78 (77).

Income for the period

Net income was € -7,610 thousand (-5,587). The decrease was to a lesser 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 € -6,719 thousand (-5,776).

Cash flow from investing activities amounted to € -2,843 thousand (-5,526). 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 € 2,814 thousand (5,514), consisting of capitalized development costs € 2,496 thousand (4,274) and patents and other intangible assets € 318 thousand (1,240).

Of these, only € 29 thousand (491) were investments in property, plant and 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 € 480 thousand insurance compensation. Thereafter, the financing has been performed by a € 4,522 thousand bank loan.

Financial position

The consolidated liquid assets at the end of the period amounted to € 2,076 thousand (10,438). The interestbearing liabilities were € 16,390 thousand (11,868).

At the end of the period, unutilized credits with bank amounted to € 565 thousand (565) and with the principal owner Alceco International S.A € 4,522 thousand (4,522).

Equity at the end of the period amounted to € 28,466 thousand (38,675), the equity/assets ratio was 60 % (74 %) and the net debt/equity ratio was 50 % (4 %).

The parent company

The parent company´s net sales amounted to € 5 thousand (0) and net income before tax amounted to € -7,607 thousand (-5,588). The parent company's liquid assets at the end of the period amounted to € 2,076 thousand (10,437).

Key ratios and other information

2013/14 2012/13 2013/14 2012/13 2012/13
Nov-Jan Nov-Jan May-Jan May-Jan May-April
Number of shares at the close of the period (in thousands), before
and after dilution*
Weighted average number of shares (in thousands) before
81,772 81,772 81,772 81,772 81,772
and after dilution* 81,772 76,651 81,772 64,359 68,605
Earnings per share in €, before and after dilution* -0.04 -0.02 -0.09 -0.09 -0.12
Equity per share, €* 0.35 0.47 0.35 0.47 0.44
Equity/Assets ratio, % 60 74 60 74 72
Net debt, € thousand 14,314 1,431 14,314 1,431 4,753
Net debt/Equity ratio, % 50 4 50 4 13
Return on total assets, % neg neg neg neg neg
Return on equity, % neg neg neg neg neg
Number of employees at the end of the period 78 77 78 77 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

2013/14 2012/13 2013/14 2012/13 2012/13
€ thousands Nov-Jan Nov-Jan May-Jan May-Jan May-April
Net sales 2 - 5 - -
Capitalized development cost 912 1,201 2,496 4,274 5,498
Other operating income 8 271 500 282 285
Raw materials, consumables and goods for resale -162 -115 -420 -551 -694
Other external expenses -2,488 -1,545 -5,443 -5,227 -7,350
Employee benefit expenses -1,349 -1,295 -3,816 -3,506 -4,794
Depreciation/amortization and impairment -145 -144 -425 -432 -575
Other operating expenses 0 - 0 - -10
Operating income -3,221 -1,628 -7,105 -5,162 -7,639
Financial income 1 35 17 35 66
Financial expenses -221 -164 -522 -461 -609
Financial items, net -220 -129 -505 -425 -542
Income before taxes -3,440 -1,757 -7,610 -5,587 -8,182
Taxes - - - - -
Income for the period -3,440 -1,757 -7,610 -5,587 -8,182
Income for the period attributable to:
Shareholders of the Parent company -3,440 -1,757 -7,610 -5,587 -8,182
Earnings per share, before and after dilution, € -0.04 -0.02 -0.09 -0.09 -0.12

Consolidated Statement of comprehensive income

2013/14 2012/13 2013/14 2012/13 2012/13
€ thousands Nov-Jan Nov-Jan May-Jan May-Jan May-April
Income for the period -3,440 -1,757 -7,610 -5,587 -8,182
Comprehensive income for the period -3,440 -1,757 -7,610 -5,587 -8,182
Comprehensive income for the period attributable to:
Shareholders of the Parent company -3,440 -1,757 -7,610 -5,587 -8,182
Comprehensive Earnings per share, before and after dilution, € -0.04 -0.02 -0.09 -0.09 -0.12

Consolidated statement of financial position

€ thousands 2014-01-31 2013-01-31 2013-04-30
ASSETS
Non-current assets
Property, plant and equipment 2,648 3,074 2,957
Capitalized development cost 40,796 37,076 38,300
Other intangible assets 1,395 1,191 1,164
Financial assets 0 0 0
Total Non-current assets 44,839 41,341 42,421
Current assets
Inventories 187 100 100
Trade receivables 7 - -
Other current receivables 357 281 262
Prepaid expenses and accrued income 327 220 422
Liquid assets 2,076 10,438 7,116
Total Current assets 2,954 11,039 7,901
TOTAL ASSETS 47,793 52,380 50,322
EQUITY
Capital and provisions attributable to shareholders of the Parent Company
Share capital 924 924 924
Other capital provided 64,820 64,824 64,820
Retained earnings -37,278 -27,074 -29,668
Total Equity 28,466 38,675 36,076
LIABILITIES
Non-current liabilities
Other non-current liabilities 101 101 101
Total Non-current liabilities 101 101 101
Current liabilities
Liabilities to credit institutions 4,522 - -
Short-term borrowings 11,869 11,869 11,869
Trade payables 815 501 801
Other current liabilities 164 178 177
Accrued expenses and prepaid income 1,857 1,057 1,298
Total Current liabilities 19,226 13,604 14,145
Total Liabilities 19,327 13,705 14,246
TOTAL EQUITY AND LIABILITIES 47,793 52,380 50,322

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 647 51,752 -21,486 30,913
Comprehensive income for the period - - -5,587 -5,587
New share issue 277 13,588 - 13,865
Issue expenses - -516 - -516
Closing balance as of January 31, 2013 924 64,824 -27,074 38,675
Opening balance as of May 1, 2012 647 51,752 -21,486 30,913
Comprehensive income for the period - - -8,182 -8,182
New share issue 277 13,588 - 13,865
Issue expenses - -520 - -520
Closing balance as of April 30, 2013 924 64,820 -29,668 36,076
Opening balance as of May 1, 2013 924 64,820 -29,668 36,076
Issue expenses - - -7,610 -7,610
Closing balance as of January 31, 2014 924 64,820 -37,278 28,466
Consolidated Cash flow statement
2013/14 2012/13 2013/14 2012/13 2012/13
€ thousands Nov-Jan Nov-Jan May-Jan May-Jan May-April
Operating activities
Operating income before financial items -3,221 -1,628 -7,105 -5,162 -7,639
Depreciation/amortization 145 144 425 432 575
Disposals of tangible and intangible assets 0 - 0 - 10
Adjustments for income from divestiture of intangible assets - -178 - -178 -178
Interest received 1 35 17 35 66
Interest paid -5 -14 -8 -66 -69
Cash flow from operating activities before working capital changes -3,080 -1,641 -6,670 -4,938 -7,236
Change in working capital
Change in inventories 22 - -87 -68 -68
Change in trade receivables -3 - -7 - -
Change in other current receivables -60 -5 0 -59 -242
Change in trade payables 357 -289 14 -661 -361
Change in other current liabilities 74 93 31 -50 46
Cash flow from operating activities -2,691 -1,842 -6,719 -5,776 -7,861
Investing activities
Investments in intangible fixed assets -959 -1,243 -2,814 -5,514 -6,737
Divestiture of intangible fixed assets - 479 - 479 479
Investments in property, plant and equipment -22 -8 -29 -491 -501
Cash flow from investing activities -981 -772 -2,843 -5,526 -6,759
Financing activities
Increase in liabilities to credit institutions 4,522 - 4,522 - -
Decrease in liabilities to credit institutions - -526 - -361 -361
New share issue - 13,865 - 13,865 13,865
Issue expenses - -516 - -516 -520
New loans - - - 9,043 9,043
Repayment of loans - - - -520 -520
Cash flow from financing activities 4,522 12,824 4,522 21,511 21,507
Cash flow for the period 850 10,210 -5,040 10,208 6,887
Cash and cash equivalents at the beginning of the period 1,227 228 7,116 229 229
Cash and cash equivalents at the end of the period 2,076 10,438 2,076 10,438 7,116

Oasmia Pharmaceutical AB (publ)

Interim report for the period May 2013 - January 2014

CONTINUED DEVELOPMENT OF THE PRE-CLINICAL AND CLINICAL RESEARCH PROGRAM

THIRD QUARTER November 1, 2013 – January 31, 2014

  • Consolidated Net sales amounted to TSEK 16 (0) 2
  • Operating income amounted to TSEK -28 492 (-14 401)
  • Net income after tax amounted to -30 436 (-15 540)
  • Earnings per share amounted to SEK -0,37 (-0,20)
  • Comprehensive income amounted to TSEK -30 436 (-15 540)
  • FDA approved Oasmia's production facility in Uppsala
  • Increased financing by extension of the MSEK 105 loan from Nexttobe AB and a new MSEK 40 bank loan.

THE PERIOD May 1, 2013 – January 31, 2014

  • Consolidated Net sales amounted to TSEK 40 (0)
  • Operating income amounted to TSEK -62 851 (-45 664)
  • Net income after tax amounted to TSEK -67 321 (-49 428)
  • Earnings per share amounted to SEK -0,82 (-0,77)
  • Comprehensive income amounted to -67 321 (-49 428)
  • Oasmia initiated a clinical program for Paclical for treatment of breast cancer
  • Oasmia initiated pre-clinical studies with OAS-19, the first pharmaceutical project with a combination of two active cytostatics in one infusion

EVENTS AFTER CLOSING DAY

• Oasmia is granted conditional FDA approval for Paccal Vet

The numbers in brackets concern results from the corresponding period of the previous year

CEO COMMENTS:

"We have continued the planning of new clinical programs in the period, among others a Phase I study with Doxophos for treatment of breast cancer and a Phase II study with Doxophos Vet for treatment of lymphoma in dogs. Simultaneously, the preparations for the launch of Paccal Vet and Paclical have continued. The approval of our production facility was a large step forward for Oasmia", says Oasmia's CEO 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 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. All patients have 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 Russian 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 has initiated the validation process for manufacture of Docecal®, and is preparing a clinical Phase I study for treatment of breast cancer.

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, and the company plans to start clinical studies with OAS-19 in 2014.

CANDIDATE INDICATION PRE-CLINICAL PHASE1
PHASE II
PHASE III
REG./ RIGHTS
APPROVAL GEOGRAPHY PARTNER
Paclical®
(paclitaxel)
Ovarian cancer Ongoing MAA and NDA filings
planned
Global
(ex-RUS/CIS)
oasmia
In Registration RUS/CIS SPHARMASYNTEZ
Metastatic breast
cancer
Ongoing Global oasmia
Doxophos®
(doxorubicin)
Breast cancer Planned 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 here.

Paccal® Vet

Paccal® Vet is a patented formulation of paclitaxel, in combination with XR-17. We are counting on that Paccal Vet 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 in treatment of mastocytoma, mammary carcinoma and squamous cell carcinoma.

After the closing day, Oasmia was granted conditional approval of Paccal Vet for treatment of mammary carcinoma and squamous cell carcinoma.

The company is conducting a complementary study on Paccal Vet for treatment of mastocytoma. The purpose of the study is to measure time to progression for dogs which has been treated 4 times with three week intervals. When data have been collected and analysed, Oasmia intends to file an application for market approval for Paccal® Vet to the European authority EMA. We are also considering an expansion of this study to apply for full approval in the USA.

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 cancer indications 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.

Anımal Health
CANDIDATE INDICATION PRE-CLINICAL PHASE I PHASE II PHASE III REG. RIGHTS
APPROVAL GEOGRAPHY PARTNER
Paccal ® Vet
(paclitaxel)
Mammary/
squarrious cell
Approved* Global
$(ex-RUS/IAP)$
Abbott
Animal Health
Musicell Ongoing Global
(ex-RUS/JAP)
Abbott
Animal Health
Doxophos® Vet
(doxorubican)
Lymphorna 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

FDA approved Oasmia's production facility in Uppsala

In December 2013, Oasmia announced that the company's production facility in Uppsala had undergone a Pre-Approval Inspection by the FDA with a satisfactory result. FDA has thereby confirmed that Oasmia's manufacture of Paccal Vet meets the requirements for current Good Manufacturing Practice, cGMP.

Increased financing

In December 2013, the existing loan from Nexttobe AB amounting to MSEK 105 was extended by one year, from 2013-12-31 to 2014-12-31. The interest in 2014 is 8.5 % and it will be paid in its entirety on 2014-12-31. In addition, Oasmia was granted a new MSEK 40 bank loan in November 2013, which is due on 2014-03-31.

Warrants

A resolution was made at the Annual General Meeting 2013 to offer the company Board of Directors and management the right to subscribe for warrants in Oasmia Pharmaceutical AB. In October 2013, the maximum number of warrants were issued, 1 050 000, free from consideration, from the parent company to the subsidiary Oasmia Animal Health AB. The subsidiary has the right and obligation to transfer the warrants to the Board and management. For further details about terms, see the communiqué from the Annual General Meeting on the company website. As of January 2014, no acquisitions of warrants had been made.

Share price development during the period May 2013 – January 2014 (SEK)

EVENTS AFTER CLOSING DAY

Oasmia is granted FDA approval for Paccal Vet

On February 28, 2014, Oasmia announced that the American Food and Drug Administration (FDA) granted a conditional approval for the company's first pharmaceutical, Paccal Vet-CA1 and thereby provided veterinary oncologists with a new treatment option for squamous cell carcinoma and mammary carcinoma in dogs.

FINANCIAL INFORMATION

Consolidated Income Statement in brief

2013/14 2012/13 2013/14 2012/13 2012/13
TSEK Nov-Jan Nov-Jan May-Jan May-Jan May-April
Net sales 16 - 40 - -
Capitalized development cost 8 072 10 626 22 078 37 810 48 635
Operating income -28 492 -14 401 -62 851 -45 664 -67 583
Net income after tax -30 436 -15 540 -67 321 -49 428 -72 381
Earnings per share (SEK), before and after dilution* -0,37 -0,20 -0,82 -0,77 -1,06
Comprehensive income for the period -30 436 -15 540 -67 321 -49 428 -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.

THIRD QUARTER November 1, 2013 – January 31, 2014

Net sales Net sales amounted to TSEK 16 (-).

Capitalized development cost

Capitalized development cost, which concerns Phase III clinical trials, amounted to TSEK 8 072 (10 626). The larger part concerned Paclical which was capitalized with TSEK 5 781 (9 588) and a smaller part concerning Paccal Vet which contributed with TSEK 2 291 (1 038). The decrease compared to the same quarter in the previous year is attributable to decreased costs for clinical trials for Paclical®.

Operating expenses

Operating expenses excluding depreciation and impairment were significantly higher compared to the previous year and amounted to TSEK 35 370 (26 144). The nature of the operating expenses has changed. The costs for clinical trials have decreased somewhat, but costs related to preparations for the commercial phase Oasmia is planning for has increased more than the decrease in development costs. 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 -30 436 (-15 540). 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 PERIOD May 1, 2013 – January 31, 2014

Net sales Net sales amounted to TSEK 40 (-) and concerned sales of supplies.

Capitalized development cost

Capitalized development cost, which concerns Phase III clinical trials, amounted to TSEK 22 078 (37 810). The larger part concerned Paclical which was capitalized with TSEK 14 443 (36 546) and a smaller part concerning

Paccal Vet which contributed with TSEK 7 635 (1 263). The decrease compared to the previous year is attributable to decreased costs for clinical trials for Paclical®.

Other operating income

Other operating income amounted to TSEK 4 420 (2 491) and mainly concerned an insurance compensation for a production disruption amounting to TSEK 4 250.

Operating expenses

Operating expenses excluding depreciation and impairment amounted to TSEK 85 631(82 139). 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 than the decrease in development costs. The latter refers to among other things 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 period was 78 (77).

Income for the period

Net income was TSEK -67 321 (-49 428). The decrease was to a lesser 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 -59 437 (-51 100).

Cash flow from investing activities amounted to TSEK -25 152 (-48 889). 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 24 893 (48 777), consisting of capitalized development costs TSEK 22 078 (37 810) and patents and other intangible assets TSEK 2 815 (10 967).

Of these, only TSEK 259 (4 348) were investments in property, plant and 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. Thereafter, the financing has been performed by a TSEK 40 000 bank loan.

Financial position

The consolidated liquid assets at the end of the period amounted to TSEK 18 368 (92 338). The interest-bearing liabilities were TSEK 145 000 (105 000).

At the end of the period, unutilized credits with bank 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 period amounted to TSEK 251 832 (342 143), the equity/assets ratio was 60 % (74 %) and the net debt/equity ratio was 50 % (4 %).

The parent company

The parent company´s net sales amounted to TSEK 40 (0) and net income before tax amounted to TSEK -67 299 (-49 438). The parent company's liquid assets at the end of the period amounted to TSEK 18 366 (92 329).

Key ratios and other information

2013/14 2012/13 2013/14 2012/13 2012/13
Nov-Jan Nov-Jan May-Jan May-Jan May-April
Number of shares at the close of the period (in thousands), before and
after dilution *
81 772 81 772 81 772 81 772 81 772
Weighted average number of shares (in thousands) before and after
dilution*
81 772 76 651 81 772 64 359 68 605
Earnings per share in SEK, before and after dilution* -0,37 -0,20 -0,82 -0,77 -1,06
Equity per share, SEK* 3,08 4,18 3,08 4,18 3,90
Equity/Assets ratio, % 60 74 60 74 72
Net debt, TSEK 126 632 12 662 126 632 12 662 42 044
Net debt/Equity ratio, % 50 4 50 4 13
Return on total assets, % neg neg neg neg neg
Return on equity, % neg neg neg neg neg
Number of employees at the end of the period 78 77 78 77 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

2013/14 2012/13 2013/14 2012/13 2012/13
TSEK Note Nov-Jan Nov-Jan May-Jan May-Jan May-April
Net sales 16 - 40 - -
Capitalized development cost 8 072 10 626 22 078 37 810 48 635
Other operating income 68 2 394 4 420 2 491 2 524
Raw materials, consumables and goods for resale -1 429 -1 018 -3 715 -4 876 -6 137
Other external expenses -22 007 -13 667 -48 155 -46 244 -65 022
Employee benefit expenses -11 932 -11 459 -33 759 -31 019 -42 408
Depreciation/amortization and impairment -1 279 -1 277 -3 758 -3 824 -5 089
Other operating expenses -3 - -3 - -86
Operating income -28 492 -14 401 -62 851 -45 664 -67 583
Financial income 11 309 150 313 587
Financial expenses -1 955 -1 448 -4 621 -4 077 -5 384
Financial items, net -1 944 -1 139 -4 470 -3 764 -4 798
Income before taxes -30 436 -15 540 -67 321 -49 428 -72 381
Taxes 2 - - - - -
Income for the period -30 436 -15 540 -67 321 -49 428 -72 381
Income for the period attributable to:
Shareholders of the Parent company -30 436 -15 540 -67 321 -49 428 -72 381
Earnings per share before and after dilution, SEK -0,37 -0,20 -0,82 -0,77 -1,06

Consolidated Statement of Comprehensive income

2013/14 2012/13 2013/14 2012/13 2012/13
TSEK Note Nov-Jan Nov-Jan May-Jan May-Jan May-April
Income for the period -30 436 -15 540 -67 321 -49 428 -72 381
Comprehensive income for the period -30 436 -15 540 -67 321 -49 428 -72 381
Comprehensive income for the period attributable
to:
Shareholders of the Parent company -30 436 -15 540 -67 321 -49 428 -72 381
Comprehensive Earnings per share before and after dilu
tion, SEK
-0,37 -0,20 -0,82 -0,77 -1,06

Consolidated statement of financial position

TSEK Note 2014-01-31 2013-01-31 2013-04-30
ASSETS
Non-current assets
Property, plant and equipment 23 430 27 192 26 161
Capitalized development cost 3 360 904 328 000 338 826
Other intangible assets 12 339 10 534 10 294
Financial assets 2 2 2
Total Non-current assets 396 675 365 729 375 283
Current assets
Inventories 1 656 887 887
Trade receivables 59 - -
Other current receivables 3 159 2 490 2 314
Prepaid expenses and accrued income 2 892 1 943 3 737
Liquid assets 18 368 92 338 62 956
Total Current assets 26 133 97 659 69 895
TOTAL ASSETS 422 808 463 387 445 178
EQUITY
Capital and provisions attributable to shareholders of the Parent Company
Share capital 8 177 8 177 8 177
Other capital provided 573 439 573 475 573 439
Retained earnings -329 784 -239 510 -262 463
Total equity 251 832 342 143 319 153
LIABILITIES
Non-current liabilities
Other non-current liabilities 891 891 891
Total Non-current liabilities 891 891 891
Current liabilities
Liabilities to credit institutions 40 000 - -
Short-term borrowings 4 105 000 105 000 105 000
Trade payables 7 209 4 433 7 084
Other current liabilities 1 449 1 570 1 566
Accrued expenses and prepaid income 16 426 9 350 11 484
Total Current liabilities 170 085 120 353 125 134
Total Liabilities 170 976 121 244 126 025
TOTAL EQUITY AND LIABILITIES 422 808 463 387 445 178
Contingent liabilities 5

Pledged assets 5

Consolidated statement of changes in equity

Attributable to shareholders of the Parent
company
capital pro Other Retained
TSEK Share capital vided earnings Total equity
Opening balance as of May 1, 2012 5 724 457 832 -190 082 273 474
Comprehensive income for the period - - -49 428 -49 428
New share issue 2 453 120 205 - 122 658
Issue expenses - -4 562 - -4 562
Closing balance as of January 31, 2013 8 177 573 475 -239 510 342 143
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 - - -67 321 -67 321
Closing balance as of January 31, 2014 8 177 573 439 -329 784 251 832
Consolidated Cash flow statement
2013/14 2012/13 2013/14 2012/13 2012/13
TSEK Not Nov-Jan Nov-Jan May-Jan May-Jan May-April
Operating activities
Operating income before financial items -28 492 -14 401 -62 851 -45 664 -67 583
Depreciation/amortization 1 279 1 277 3 758 3 824 5 089
Disposals of tangible and intangible assets 3 - 3 -
86
Adjustments for income from divestiture of intangible assets - -1 579 -
-1 579
-1 579
Interest received 11 309 150 313 587
Interest paid -48 -127 -67 -583 -611
Cash flow from operating activities before working capital
changes -27 248 -14 521 -59 007 -43 688 -64 010
Change in working capital
Change in inventories 197 - -769 -597 -597
Change in trade receivables -29 - -59 -
-
Change in other current receivables -533 -42 1
-524
-2 142
Change in trade payables 3 158 -2 558 125 -5 849 -3 197
Change in other current liabilities 653 825 273 -441 408
Cash flow from operating activities -23 802 -16 296 -59 437 -51 100 -69 539
Investing activities
Investments in intangible fixed assets -8 484 -10 996 -24 893 -48 777 -59 603
Divestiture of intangible fixed assets - 4 235 -
4 235
4 235
Investments in property, plant and equipment -197 -67 -259 -4 348 -4 428
Cash flow from investing activities -8 681 -6 828 -25 152 -48 889 -59 795
Financing activities
Increase in liabilities to credit institutions 40 000 - 40 000 -
-
Decrease in liabilities to credit institutions - -4 651 -
-3 197
-3 197
New share issue - 122 658 -
122 658
122 658
Issue expenses - -4 562 -
-4 562
-4 598
New loans 4 - - -
80 000
80 000
Repayment of loans - - -
-4 600
-4 600
Cash flow from financing activities 40 000 113 446 40 000 190 299 190 263
Cash flow for the period 7 517 90 322 -44 589 90 310 60 928
Cash and cash equivalents at the beginning of the period 10 851 2 017 62 956 2 028 2 028
Cash and cash equivalents at the end of the period 18 368 92 338 18 368 92 338 62 956

Parent Company Income statement

2013/14 2012/13 2013/14 2012/13 2012/13
TSEK Note Nov-Jan Nov-Jan May-Jan May-Jan May-April
Net sales 16 - 40 - -
Capitalized development cost 8 072 10 626 22 078 37 810 48 635
Other operating income 68 2 394 4 420 2 491 2 524
Raw materials, consumables and goods for resale -1 429 -1 018 -3 715 -4 876 -6 137
Other external expenses -21 986 -13 632 -48 109 -46 151 -64 916
Employee benefit expenses -11 932 -11 459 -33 759 -31 019 -42 408
Depreciation/amortization and impairment of prop
erty, plant, equipment and intangible assets
-1 278 -1 273 -3 754 -3 813 -5 074
Other operating expenses - - - - -86
Operating income -28 469 -14 363 -62 799 -45 559 -67 461
Result from participations in Group companies 4 - -30 -30 -115 -145
Other interest revenues and similar revenues 11 309 150 312 587
Interest cost and similar costs -1 955 -1 448 -4 621 -4 076 -5 384
Financial items, net -1 944 -1 169 -4 500 -3 879 -4 942
Income after financial items -30 413 -15 532 -67 299 -49 438 -72 404
Taxes 2 - - - - -
Income for the period -30 413 -15 532 -67 299 -49 438 -72 404

Parent Company Balance Sheet

TSEK Note 2014-01-31 2013-01-31 2013-04-30
ASSETS
Non-current assets
Intangible fixed assets
Capitalized development cost
Concessions, patents, licenses, trademarks and
3 360 904 328 000 338 826
similar rights
Property, plant and equipment
12 339 10 524 10 288
Equipment, tools, fixtures and fittings
Construction in progress and advance payments
23 232 21 387 20 355
for property, plant and equipment 197 5 805 5 805
Financial assets
Participations in group companies 110 110 110
Other securities held as non-current assets 1 1 1
Total Non-current assets 396 784 365 828 375 386
Current assets
Inventories
Raw materials and consumables 1 656 887 887
1 656 887 887
Current receivables
Trade receivables 59 - -
Other current receivables 3 157 2 488 2 312
Prepaid expenses and accrued income 2 892 1 943 3 721
6 107 4 431 6 033
Cash and bank balances 18 366 92 329 62 947
Total current assets 26 130 97 647 69 867
TOTAL ASSETS 422 913 463 475 445 253
EQUITY AND LIABILITIES
Equity
Restricted equity
Share capital 8 177 8 177 8 177
Statutory reserve 4 620 4 620 4 620
12 797 12 797 12 797
Non-restricted equity
Share premium reserve 573 439 573 475 573 439
Retained earnings -267 255 -194 851 -194 851
Income for the period -67 299 -49 438 -72 404
238 885 329 186 306 184
Total equity 251 682 341 984 318 981
Non-current liabilities
Other non-current liabilities 891 891 891
Total non-current liabilities 891 891 891
Current liabilities
Short term borrowings 4 105 000 105 000 105 000
Trade payables 7 208 4 433 7 084
Liabilities to Credit institutions 40 000 - -
Liabilities to group companies 257 247 247
Other current liabilities 1 449 1 570 1 566
Accrued expenses and prepaid income 16 426 9 350 11 484
Total Current liabilities 170 340 120 600 125 381
TOTAL EQUITY AND LIABILITIES 422 913 463 475 445 253
Contingent liabilities and pledged assets
Contingent liabilities 5 - - -
Pledged assets 5 8 000 8 000 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, 2012 5 724 4 620 262 981 273 325
New share issue 2 453 - 120 205 122 658
Issue expenses - - -4 562 -4 562
Income for the period - - -49 438 -49 438
Closing balance as of January 31, 2013 8 177 4 620 329 186 341 984
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
Income for the period - - -67 299 -67 299
Closing balance as of January 31, 2014 8 177 4 620 238 885 251 682

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.

Note 2 Taxes

The Group has accumulated losses carried forward amounting to TSEK 366 953 (277 622) and the Parent Company has similar amounting to TSEK 357 342 (268 082). 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 3 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 2014-01-31 2013-01-31 2013-04-30
Paclical® 268 918 245 686 254 475
Paccal® Vet 91 986 82 315 84 351
Total 360 904 328 000 338 826

Note 4 Transactions with related parties

No significant transactions with related parties have been performed in the period.

As of January 31, 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 January 31, 2014, this credit was completely unutilized (also as of January 31, 2013).

On January 31, 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 % int. The interest will be paid when the loan is due. As of January 31, 2014 the accrued interest cost for the loan amounted to TSEK 9 335 (3 773).

Oasmia has made a TSEK 30 (115) group contribution to the subsidiary Qdoxx Pharma AB, where TSEK 0 (30) was provided in the third quarter. Impairment of shares in Qdoxx amounting to TSEK 30 (115) 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 5 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 6 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 Pharmaceutical AB ensures that this Interim 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 Comp any and the companies that are part of the Group face.

UppsalaMarch6, 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 March 6, 2014 at 9.00.

This report hasbeen 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.

COMPANY INFORMATION OasmiaPharmaceutical 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

Year-end report May 2013 – April 2014 2014-06-05
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