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euro adhoc: Curanum AG
quarterly or semiannual financial statement
CURANUM announces decline in profits in Q2 2006

  Disclosure announcement transmitted by euro adhoc.
  The issuer is responsible for the content of this announcement.
10.08.2006
As the result of a temporary decline in the occupancy level and of
personnel expenses exceeding planned figures, CURANUM AG, Munich,
recorded a decline in profits in the second quarter of 2006. However,
sales revenues nevertheless developed positively since, in addition
to revenues from nursing care, the CURANUM Group also booked
additional revenues from, for example, laundry or catering services
for third parties. Consequently, in the second quarter of 2006, Group
sales rose from EUR 47.4 million in the previous year to EUR 52.8
million in the reporting period just past (+11.4%).
The transition at the middle management level, which we carried out
more rapidly for commercial reasons, entailed higher personnel
expenses than planned. As a consequence, earnings before interest,
tax, depreciation and amortization (EBITDA) fell in the second
quarter from EUR 6.8 million to EUR 6.5 million. The EBITDA margin
was 12.3%. After depreciation and amortization of EUR 1.6 million
(previous year: EUR 1.1 million), operating profit (EBIT) was EUR 4.9
million (previous year: EUR 5.8 million). In the second quarter of
2006, the EBIT margin was 9.9%.
Given an unchanged financial result of EUR -1.8 million (previous
year: EUR -1.8 million) and taxes of EUR 1.1 million, net profit for
the period was EUR 2.0 million, compared with EUR 2.5 million in the
same period of the previous year. As a result, in the second quarter
of 2006, earnings per share amounted to EUR 0.07 (previous year: EUR
0.09).
In the first half of 2006, sales revenues rose from EUR 93.6 million
to EUR 103.7 million (+10.8%), of which EUR 95.7 million or 92.3%
came from nursing care and related services, 4.7% from outpatient
services and rental income, as well as 2.9% from other sales
revenues. EBITDA improved by 10.2% to EUR 14.0 million (previous
year: EUR 12.7 million). The EBITDA margin fell slightly from 13.6%
to 13.5%. EBIT operating profit climbed to EUR 10.7 million (previous
year: EUR 9.8 million). Consequently, the EBIT margin in the first
half of 2006 was equivalent to 10.3%. Earnings after taxes improved
from EUR 4.2 million to EUR 4.6 million. Earnings per share amounted
to EUR 0.16, following EUR 0.14 in the previous year. As a result of
the change in net current assets, in particular the reduction of
trade liabilities as well as loans totaling approximately EUR 6
million, cash flow from current business activities amounted to EUR
6.8 million compared with EUR 8.2 million in the previous year.
The reasons for the decline in profit are partially one-off or
temporary. In spite of this, in view of the key profit figures that
we have achieved in the first half of 2006, we are adapting our
forecasts for the full 2006 financial year. We are proceeding on the
basis that we shall achieve sales revenues of EUR 210.1 million.
Although the capacity utilization rate has stabilized and is
currently rising once again, we are reducing our targets for EBITDA
to EUR 29.0 million, EBIT to EUR 22.3 million and net profit to EUR
10.4 million. As a result, the after-tax result will rise by 42.5% in
the 2006 financial year.
Munich, August 10, 2006
The Management Board
end of announcement                               euro adhoc 10.08.2006 08:14:09

Further inquiry note:

Bernd Rothe
Tel.: +49 (0)89 242065-60
E-Mail: bernd.rothe@curanum.de

Branche: Healthcare Providers
ISIN: DE0005240709
WKN: 524070
Index: CDAX, Classic All Share, Prime All Share, SDAX
Börsen: Frankfurter Wertpapierbörse / regulated dealing/prime
standard
Bayerische Börse / regulated dealing
Börse Berlin-Bremen / free trade
Hamburger Wertpapierbörse / free trade
Baden-Württembergische Wertpapierbörse / free trade
Börse Düsseldorf / free trade

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