Bulletins



Proha Plc     STOCK EXCHANGE BULLETIN August 22, 2002 at 8.55 a.m.

INTERIM REPORT OF PROHA PLC FOR THE PERIOD JANUARY 1 - JUNE 30, 2002


- The Proha Group’s net result for the 6-month period was EUR 0.9
  million positive, which exceeds the result of the corresponding
  period in 2001 (EUR -3.2 million) by EUR 4.1 million
- Operating profit (EBIT) was EUR 1.4 million (operating loss
  EUR -2.8 million)
- The Proha Group’s net sales amounted to EUR 42.0 million
  (EUR 42.2 million, 1-6/2001) 
- Net sales maintained last year’s level despite the challenging
  situation in the software market
- Streamlining of operations and cost savings have improved
  profitability
- During the first half of the year, customers acquired 49,000
  end-user licenses from Proha, of which 27,000 were delivered in
  the second quarter
- Proha management keeps to its previous result estimates for 2002

THE FIRST HALF IN BRIEF

The performance in 2002 has followed the management’s previous 
estimates. The situation in the software market is still 
challenging. 

In the Project Management business area, significant progress was 
made to expand from operative solutions provider to executive 
management’s strategic partner. The international sales of 
Artemis’ strategic management solution, PortfolioDirector, 
improved in the second quarter by agreements worth about EUR 4 
million. Most of these deals will be recognized as income in 
2002. 

In the second quarter of 2002, Artemis’ customers bought licenses 
for 27,000 new users. The number of licenses sold grew by 23% 
compared to the first quarter. Starting from January, a total of 
49,000 new licenses have been sold. Worldwide, the number of 
Artemis licenses sold amounts to 455,000. 

The Artemis subgroup has streamlined its operations by 
organizational rearrangements. New customer-oriented organization 
shortens the cycle of product development and better facilitates 
the use of global resources.

Net sales for the Financial Management business area, EUR 3.1 
million, grew by 32% compared to the corresponding period in 2001 
(EUR 2.4 million). The Financial Managemet completed its fully 
electronic service solutions; Accountor Finance Department for 
large and medium-sized enterprises and ProCountor service concept 
for small and medium-sized companies. Especially Finance 
Department solutions gained significant new customers.

Transfer of customer information into the Internet-based 
ProCountor system begun in the second quarter. This process 
clearly affected the result of the period. Towards the end of the 
second quarter, the focus was turned from technical development 
to customer acquisition and continuous service enhancement. The 
new concept will deliver both for customer and internally 
significant improvements in the use of resources by the end
of the year.

Net sales of the Internet Technologies, EUR 1.1 million, grew by 
6% compared to the corresponding period in 2001 (EUR 1.0 
million). Especially, the significance of ASP services in the 
Group’s offering in Finland has grown.

The Proha Group provides management solutions that cover all 
project and financial management needs on all organizational 
levels; strategic, tactical and operative. The solutions help the 
corporate customers to implement their strategy, allocate their
resources productively and control their operative functions 
as profitably as possible. The Group operates through three 
business areas. The largest business area is Project Management 
(Artemis subgroup), whose net sales generate about 90% of the 
Group’s net sales. 

PROSPECTS FOR THE NEAR FUTURE

Proha management keeps to its previous result estimates for 2002. 
The full-year result is expected to be positive, even without any 
increase in net sales, as previously estimated. The Group’s net 
sales growth target has been 0-20%. Net sales is expected to grow 
during the second half of the year but under current market 
conditions the upper limit of the growth target will hardly be 
reached. 

The division of net sales to one time license revenue, recurring 
license revenue and service revenue will in the present market 
situation be very strongly lead by services; ideally, each would 
account for one third of net sales.

Artemis’ growth targets are based on new strategic offerings and 
tactical resource management solutions. Their markets have better 
growth potential than traditional project management. 

The significant delivery agreements of the strategic-level 
project portfolio management solution, PortfolioDirector, signed 
during the period, are a good indication that the chosen concept 
is functional and meets the needs of the market. The volume of 
offers of PortfolioDirector is more robust, and pilot projects 
have been launched.

Demand for resource management solutions is growing, the 
development work of new solutions is in the final stage, and the 
first extensive installations to the customers’ production 
environment have been made. In the area of resource management, 
Proha expects substantial growth during the remainder of 2002. 
Effective allocation of project resources is becoming an 
important competitive advantage in the customers’ industries. 


NET SALES AND RESULT

For January-June 2002, the Group’s net sales amounted to EUR 42.0
million (EUR 42.2 million). In the present market situation, this
can be considered good. The performance is based on Proha’s 
extensive and diverse customer base as well as its operation 
close to the customers’ core businesses. Resting on public 
information, the management of Proha anticipates that the non-
declining business volume has increased the market share.

The emphasis of the net sales is strongly on services that 
account for 58% of the net sales amounting to EUR 24.3 million. 
Compared to the first quarter, the sales of one time software 
licenses grew by 28% in the second quarter to EUR 4.6 million, 
constituting 21% of the net sales of Q2. The share of recurring 
license revenue of the net sales in the second quarter was 20%, 
amounting to EUR 4.5 million.

Measures for streamlining the operations and reducing the costs 
generated a positive operating profit (EBIT). Proha’s cumulative 
operating profit for the first two quarters of 2002 was EUR 1.4 
million positive, compared to the corresponding period in 2001, 
which showed a loss of EUR -2.8 million. The operating profit for
the second quarter, EUR 1.7 million, improved substantially
compared to the first quarter of 2002 (EUR -0.3 million). 

The amortization of consolidation reserve affected the result. 
The consolidation reserve originates from the additional expenses 
of the Opus360 transaction, and it was taken into account in the 
acquisition price. The consolidation reserve was amortized within 
11 months and ended in June 2002. This period the consolidation 
reserve had a positive impact on the result by EUR 3.3 million. 
The Group expense level is now lower than during the amortization 
of the consolidation reserve, but the result is still affected by 
the cost of Artemis operating as a publicly held company in the 
United States.

Net sales and EBIT by business area, EUR 1000

Business Area                 Net sales    Consolidated     EBIT 
                                            net sales            
Artemis companies and other
project management            40,186         38,602         3,371
Accountor companies
(Financial Management)         3,122          2,939           -86
Intellisoft companies
(Internet Technologies)        1,063            312          -926
Other areas                      586            111          -953
Eliminations                  -2,992                             
Total                         41,964         41,964         1,406

Also earnings before interests, taxes, depreciation and 
appropriations (EBITDA) for the period grew to EUR 0.4 million, 
compared to EUR -0.7 million for the same period in 2001. In the 
first quarter of 2002, the earnings before interests, taxes, 
depreciation and appropriations (EBITDA) was still negative (EUR 
-1.0 million). In the second quarter of 2002, EBITDA was EUR 1.4 
million positive. 

Earnings per share for the 6-month period amounted to EUR 0.02 
(EUR -0.06).


FINANCING AND INVESTMENTS

On June 30, 2002, the balance sheet total was EUR 51.1 million, 
compared to EUR 57.6 million in 2001. At the end of June, cash 
items and short-term investments stood at EUR 5.8 million, 
against EUR 2.5 million for the same period in 2001. Compared to 
the end of the first quarter (EUR 5.1 million), the amount of 
cash items and short-term investments grew slightly. The Quick 
Ratio was 0.87, compared to 0.94 for the corresponding period in 
2001.

The product development expenses of strategic products (1-6/2002) 
totalled EUR 4.7 million, of which EUR 4.6 million was expensed.
Interest-bearing liabilities were EUR 3.8 million (EUR 7.7 
million), equivalent to 7.7% (13.5%) of the Group’s capital and 
reserves total and provisions and creditors total at the end of 
the period.

PRODUCT DEVELOPMENT

During the 6-month period, the product development expenses of 
strategic products were EUR 4.7 million, constituting 11% of the 
net sales. EUR 4.6 million was expensed and EUR 0.1 million was 
capitalized. 

One of the major reforms of the period was the reorganization of 
Artemis’ product development into a centralized international 
division. The arrangement improves the use of product development 
resources and local customer contacts. For the first time, the 
new arrangement is used in an international resource management 
development project, in which the product development units in 
France, Great Britain, USA and Singapore work together with 
Artemis Finland. Also TEKES, the National Technology Agency of 
Finland, is involved in the project. 


PERSONNEL

At the end of the period, the Proha Group employed 609 people. At 
the same time in 2001, the number of personnel was 707. Staff 
expenses were EUR 23.8 million (EUR 24.7 million), 56.8% of net 
sales (58.5%). 470 (570) people worked in the Project Management 
business area, 113 (95) in Financial Management and 26 (42) in 
Internet Technologies. The number of employees in Finland was 226 
(246), while 383 (461) worked abroad. The average number of 
personnel for the period was 621.

OTHER GROUP EVENTS

THE ANNUAL GENERAL MEETING OF ARTEMIS INTERNATIONAL SOLUTIONS 
CORPORATION

The Annual General Meeting of Artemis International Solutions 
Corporation was held on June 5, 2002. The meeting re-elected the 
members of the Board all of whose terms of office were expiring: 
James Cannavino, Klaus Cawén, Olof Ödman, and Pekka Pere. Ari 
Horowitz, Michael J. Rusert, and Steven Yager continue in the 
Board.

SHARE CAPITAL

There were no changes in the share capital of the company during 
the second quarter. The share capital on June 30, 2002 was EUR 
13,485,490.20, totalling 51,867,270 shares. 

AUTHORIZATION TO ISSUE SHARES

The Proha Board of Directors has an authorization given by the 
Annual General Meeting on April 15, 2002 to increase the Company 
share capital in one or more issues by issuing new shares, stock 
options, option warrants and/or convertible bonds. Pursuant to 
this authorization, the aggregate maximum number of new shares to 
be issued or offered for subscription shall not exceed 10,373,454 
shares with an account equivalent value of EUR 0.26 each, and the 
share capital of The Company may be increased by no more than EUR 
2,697,098.04, which represents 20% of the currently registered 
share capital and of the votes that can be cast in the General 
Meeting of Shareholders. The Board of Directors is authorized to 
decide the subscription price and the other terms and conditions. 
The authorization is valid until April 14, 2003.

INCENTIVE SYSTEM FOR PERSONNEL

No stock options were issued during the second quarter.

TRADING ON THE HELSINKI STOCK EXCHANGE

The number of registered shareholders of Proha Plc totaled 3,904 
at the end of the period. During the period, the share price was 
EUR 0.31 at its lowest and EUR 0.71 at its highest. Market 
capitalization was approximately EUR 24.9 million at the end of 
the period.

DECISIONS OF THE GENERAL MEETING

The Annual General Meeting of Proha Plc held on April 15, 2002 
confirmed the 2001 Financial Statements and discharged the 
members of the Board of Directors and the CEO from liability for 
2001.

The General Meeting approved the Board of Directors’ proposal 
according to which the result for the financial year 2001 is 
entered in capital and reserves and no dividend is paid.

Michael J. Rusert, President and CEO of Artemis International 
Solutions Corporation, was elected as a new member of the Proha 
Board of Directors. Olof Ödman (Chairman), Pekka Pere, James 
Cannavino, Klaus Cawén, Alec Gores, Ari Horowitz, and Steven 
Yager continue as members of the Board of Directors.

KPMG Wideri Oy Ab was elected as the Company’s auditor, with 
Reino Tikkanen, APA, as the auditor in charge.

The Annual General Meeting of Proha Plc authorized the Board of 
Directors to increase the Company share capital in one or more 
issues by issuing new shares, stock options, option warrants 
and/or convertible bonds. Pursuant to this authorization, the 
aggregate maximum number of new shares to be issued or offered 
for subscription shall not exceed 10,373,454 shares with an 
account equivalent value of EUR 0.26 each, and the share capital 
of The Company may be increased by no more than EUR 2,697,098.04, 
which represents 20% of the currently registered share capital 
and of the votes that can be cast in the General Meeting of 
Shareholders. The Board of Directors is authorized to decide the 
subscription price and the other terms and conditions. The 
authorization is valid until April 14, 2003.

ACCOUNTING PRINCIPLES FOR THE CONSOLIDATED FINANCIAL STATEMENTS

In the interim report, the consolidation complies with the 
accounting principles of the financial statements on December 31, 
2001. 

The financial statements of foreign subsidiaries have been 
consolidated
into the Group in accordance with the Finnish Accounting Act.

Amortization of consolidation reserve

The consolidation reserve of EUR 6.15 million originating from 
the Opus360 Corporation transaction was amortized during 11 
months starting from August 1, 2001. During the period, the last 
item of consolidation reserve, EUR 3.3 million, was amortized.

Depreciation of consolidated goodwill

The consolidated goodwill for Artemis companies is depreciated in 
10 years and for other companies in 3 years. For the period, the 
depreciation of consolidated goodwill was EUR 1.1 million.

Fixed assets assessment

Straight-line depreciation is used as a depreciation method. 
Depreciation according to plan is 3-10 years.

Research and development expenses

Research and development expenses were EUR 4.7 million of which 
EUR 0.1 million was capitalized and EUR 4.6 million was expensed.

Company shares

The Group has no Proha Plc shares. 

PROSPECTS FOR THE NEAR FUTURE

Proha management keeps to its previous result estimates for 2002. 
The full-year result is expected to be positive, even without any 
increase in net sales, as previously estimated. The Group’s net 
sales growth target has been 0-20%. The net sales is expected to 
grow during the second half of the year but under current market 
conditions the upper limit of the growth target will hardly be 
reached. 


The Board of Directors of Proha Plc

For more information please contact:
PROHA PLC
Pekka Pere, President and CEO, Proha Plc, tel. +358 (0)20 4362 
000
pekka.pere@proha.com
www.proha.com

DISTRIBUTION:
Helsinki Stock Exchange
Major Media

PRESS CONFERENCE

Proha Plc will hold a press conference for the media and 
financial analysts at 12.00 p.m. on August 22, 2002 at the World 
Trade Center, Marskin sali, second floor, address: 
Aleksanterinkatu 17, Helsinki.
Welcome


PROHA GROUP CONSOLIDATED PROFIT AND LOSS ACCOUNT AND BALANCE 
SHEET JANUARY 1 - JUNE 30, 2002
The figures are unaudited.

PROFIT AND LOSS ACCOUNT   1/02 - 6/02     1/01 - 6/01  1/01-12/01
                          (EUR 1 000)    (EUR 1 000)  (EUR 1 000)

Net sales                      41 964        42 152     82 845

Variation in stock                  0           -16        -16
Share of results of
associated companies               71          -401       -900
Other operating income            191           371        547
Raw materials and services     -6 979        -5 841    -13 548
Staff expenses                -23 842       -24 650    -49 188
Depreciation and reduction
in value
  Depreciation according
  to plan                      -1 021        -1 149     -2 399
  Reduction in value of goods
  held as non-current assets     -187             0       -167
  Depreciation of goodwill     -1 138          -933     -1 965
Change in consolidation
reserve                         3 338             0      2 828
Depreciation and reduction
in value total                    992        -2 082     -1 704
Other operating charges       -10 990       -12 351    -24 135

Operating profit/loss           1 407        -2 817     -6 098

Financial income and
expenses                          -95          -342     -1 147

Profit/loss before
extraordinary items             1 312        -3 159     -7 246

Extraordinary items                0              0          0

Profit/loss before
appropriations and taxes        1 312        -3 159     -7 246

Appropriations                      5             0          0

Income taxes                     -388          -330       -620

Change in deferred
tax liabilities                   -86             1     -2 999

Profit/loss before
minority interest                 844        -3 489    -10 865

Minority interest
of the result                      61           254        781
Other direct taxes                 -3             0         -1

Profit/loss for
the period                        902        -3 234    -10 085



BALANCE SHEET              30.06.2002    30.06.2001   31.12.2001
ASSETS
Non-current assets
Intangible assets              16 070        18 461       17 330
Tangible assets                 2 727         2 975        3 069
Investments                     2 451         3 438        2 657
Non-current assets total       21 248        24 874       23 056

Current assets
Stocks                              0            98            0
Non-current debtors               150           301            0
Current debtors                23 874        29 893       24 254
Short-term investments             57           277           93
Cash in hand and at bank        5 742         2 181        6 954
Current assets total           29 823        32 750       31 301

ASSETS TOTAL                   51 070        57 625       54 357

LIABILITIES
Capital and reserves
Share capital                  13 485        13 784       13 274
Share premium account           3 872         3 267        3 816
Retained earnings              -4 406         3 904        5 409
Profit/loss for the period        902        -3 234      -10 085
Capital loan                      187           187          187
Capital and reserves total     14 040        17 906       12 601

Minority reserve                1 030            79        1 125
Provisions                        124           582          824
Appropriations                      0             0            1
Consolidation reserve             308             0        3 544

Creditors
  Non-current creditors         1 402          4 381       1 901
  Current creditors            34 167         34 676      34 362

Creditors total                35 569         39 057      36 263

LIABILITIES TOTAL              51 070         57 625      54 357


KEY RATIOS OF THE PROHA GROUP

                             1/02-6/02   1/01-6/01    1/01-12/01

Net sales (EUR 1000)            41 964      42 152        82 845
EBITDA*                            415        -736        -4 394
% of net sales                     1.0        -1.8          -5.3
Operating profit/loss (EUR 1000) 1 407      -2 817        -6 098
% of net sales                     3.4        -6.7          -7.4
EBIT**                           1 407      -2 817        -6 098
% of net sales                     3.4        -6.7          -7.4
Profit/loss before appropriations
and taxes                        1 312      -3 159        -7 246
% of net sales                     3.1        -7.5          -8.7
Profit/loss for the period         902      -3 234       -10 085
% of net sales                     2.2        -7.7         -12.2

1) Weighted number of
shares (split adjusted)      51 728 041   51 044 807   51 049 618
1) Earnings per share, EUR         0.02        -0.06        -0.20

2) Number of shares
at the end of the period     51 867 270   51 054 350   51 054 350
2) Equity per share, EUR           0.27         0.35         0.24

3) Number of shares diluted
by stock options             51 840 478   51 095 323   51 049 618
3) Earnings per share, EUR         0.02        -0.06        -0.20

Personnel at the end of the period  609        707          638
Average personnel                   621        688          690

*Earnings before interests, taxes, depreciation and 
appropriations
**Earnings before interests and taxes


Net sales by geographical area

United States      38%
Finland            18%
Rest of Europe     33%
Asia               11%

Net sales by product type

One time license          20%
Recurring license         21%
Services                  58%
Other                      1%

<< Takaisin