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USU Software AG

USU Software AG: Annual Result 2003 and Outlook

Möglingen (ots)

- Sales development within expectations
   - Non-recurring effect through goodwill amortisation 
   - Significant reduction of net loss of the year 
   - Cash and capital investments at EUR 47.8 million
   - Positive result scheduled for the 2004 financial year
USU Software AG achieved consolidated sales of EUR 19.1 million
(PY: EUR 19.5 million, pro forma* PY: EUR 24.0 million) in the 2003
financial year, in line with guidance. EBITDA improved considerably
to EUR -3.3 million (PY: EUR -22.1 million, pro forma* PY: EUR -23.6
million) as a result of a lower cost basis. Taking into account
non-cash goodwill amortisation of EUR 5.0 million (PY: EUR 15.2
million), the net loss of the year amounted to EUR -7.2 million (PY:
EUR -38.4 million, pro forma* PY: EUR -43.8 million). At the end of
the reporting period the Group's cash and cash equivalents and
long-term financial investments totalled EUR 47.8 million (PY: EUR
55.3 million). The Management Board confirmed its forecast for the
2004 financial year, according to which sales are to amount to
between EUR 16.0 million and EUR 18.0 million, and the net result is
to be between EUR 1.0 million and EUR 1.5 million.
USU Software AG and its subsidiaries posted consolidated sales of
EUR 19.1 million (PY: EUR 19.5 million) in the 2003 financial year.
Whilst sales improved to EUR 16.8 million (PY: EUR 15.2 million) with
consultation, maintenance and other revenues, the weak investment
climate in the IT sector led to a decline of the licensing business
to EUR 2.3 million (PY: EUR 4.3 million). EUR 11.0 million (PY: EUR
11.9 million) was generated by Business Solutions and EUR 8.1 million
(PY: EUR 7.7 million) by IT-Controlling.
Due to the concentration process of holding and Group structures
initiated in the previous year, as well as the concentration of the
Group portfolio through divestments, disposals or the discontinuation
of activities by USU Software AG and its subsidiaries, sales declined
as against the pro forma* sales of the previous year (pro forma* PY:
EUR 24.0 million). At the same time, the Company reduced its cost
basis significantly as a result of additional structural adjustments
and the continuation of the cost savings programme. EBITDA improved
against the previous year to EUR -3.3 million (PY: EUR -22.1 million,
pro forma* PY: EUR -23.6 million).
Due to the structural adjustments in the Group and the reduced
sales level, in particular in licensing, the goodwill of the USU
Software Group underwent impairment testing at the end of the 2003
financial year. This identified a goodwill amortization requirement
of EUR 5.0 million (PY: EUR 15.2 million). Other amortization and
depreciation included in this amount totalled EUR 1.0 million (PY:
EUR 3.8 million). Including this non-cash amortization and
depreciation, EBIT amounted to EUR -9.3 million (PY: EUR -41.1
million, pro forma* PY: EUR -44.2 million).
The net loss of the year totalled EUR -7.2 million (PY: EUR -38.4
million, pro forma* PY: EUR -43.8 million). Thus, USU Software AG
considerably improved its result as against the previous year,
despite the negative general conditions and the necessary structural
adjustments within the Group. With an average of 17,043,581 (PY:
15,753,608, pro forma* PY: 16,940,339) shares, earnings per share
increased to EUR -0.42 (PY: EUR -2.44 per share, pro forma PY: EUR
-2.58 per share).
On a quarterly basis, USU Software AG improved EBITDA to EUR -0.3
million (PY: EUR  1.1 million) with sales of EUR 4.3 million (PY: EUR
5.5 million) in Q4 2003. As a result of goodwill amortization of EUR
5.0 million, this resulted in an EBIT of EUR -5.4 million (PY: EUR
-0.7 million) and a quarterly result of EUR -5.0 million (PY: EUR 0.1
million).
As at the end of the reporting period the Group had secured
financial resources of EUR 47.8 million (PY: EUR 55.3 million). Cash
and capital investments increased slightly as against Q3. The sound
financial situation is also reflected in an equity ratio of 88.5%
(PY: 84.4%).
The Management Board anticipates sales of between EUR 16.0 million
and EUR 18 million for the 2004 financial year. In addition, the
Company is striving to achieve a net income of the year for 2004 of
between EUR 1.0 million and EUR 1.5 million. Also, the Company's
comprehensive capital funds have resulted in additional acquisition
potential.
* The 2003 reporting period covers the twelve months from January
1 to December 31, 2003. Correspondingly, the comparative period for
the prior year covers the twelve months from January 1, 2002 to
December 31, 2002. USU AG, Möglingen, the major subsidiary was
consolidated for the first time on March 11, 2002.
In order to allow comparison of the disclosures for the 2003
reporting period with those of the prior period, additional pro forma
disclosures on the consolidated income statement have been made to
reflect the situation that would have eventuated had USU AG been
consolidated on January 1, 2002.
USU Software AG
As a software and solutions provider, we have been offering our
customers value-added oriented IT products and customised application
solutions for more than 25 years. Analysts consider USU a European
market leader in IT-Controlling. We support customers in generating a
transparent control of the efficiency of their IT, in the context of
a comprehensive controlling. The new product suite Valuemation
addresses competence issues such as IT Asset Management, IT Finance
Management or Service/Change Management. As a solution provider, USU
successfully combines IT expertise and specialist competence to form
tailor-made systems in Business Solutions. Established knowledge
management products supplement the broad portfolio with our own
process models and the expertise gained in large projects. 
Longstanding customer relationships connect USU with market leaders
in all areas of the economy. On 31 December 2003, the USU Group
employed 212 staff at 6 locations. Further information can be found
on the internet at www.usu-software.de
ots Original Text Service: USU Software AG
Internet: http://www.presseportal.de

Contact:

USU Software AG
Corporate Communications
Dr Thomas Gerick
Phone: +49 (0) 71 41 / 48 67 440
Fax: +49 (0) 71 41 / 48 67 909
E-mail: t.gerick@usu-software.de

USU Software AG
Investor Relations
Falk Sorge
Phone: +49 (0) 71 41 / 48 67 351
Fax: +49 (0) 71 41 / 48 67 108
E-mail: f.sorge@usu-software.de

Original-Content von: USU Software AG, übermittelt durch news aktuell

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