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USU Software AG

euro adhoc: USU Software AG
Quarterly or Semiannual Financial Statements
USU Software AG generates positive quarterly result (E)

  Disclosure announcement transmitted by euro adhoc.
  The issuer is responsible for the content of this announcement.
USU Software AG generates positive quarterly result
Möglingen, May 19, 2004. USU Software AG generated a return to
profitability as early as the first quarter of the 2004 financial
year. The structural measures implemented in the previous year
resulted in a positive quarterly result of TEUR 119 (PY: TEUR -182)
and earnings per share of EUR 0.01 (PY: EUR -0.01). In the 2003
financial year, the company sold loss-making participations and
concentrated the Group branches. This resulted is Group personnel
levels declining to 195 as of March 31, 2004 (PY: 245 employees).
As a result of the measures taken, EBITDA was almost balanced in the
reporting period. At TEUR -64 (PY: TEUR -517), there was a
considerable improvement against the previous year. In the first
three months of the 2004 financial year, EBIT totalled TEUR -228 (PY:
TEUR -790).
As a result of the structural changes, sales declined to TEUR 4,566
(PY: TEUR 5,607), but were at the upper end of the expected range.
Overall, the USU Software Group posted a slight recovery in its core
business, with consultancy revenues moving up strongly as a result of
the high number of workdays.
Because of the reduced level of receivables and liabilities, the
balance sheet total declined to TEUR 73,147 (December 31, 2003: TEUR
75,311). At the same time, shareholders’ equity increased slightly,
primarily as a result of the positive quarterly result, to TEUR
66,819 (December 31, 2003: TEUR 66,657). The equity ratio moved up to
91.3% (December 31, 2003: 88.5%).
At the end of the first quarter in 2004, liquid funds and investments
totalled TEUR 47,633 (December 31, 2003: TEUR 47,841).
Due to the pleasing development in the first quarter of 2004, the
Management Board reiterated its planning for the whole year, with
sales between EUR 16.0 million and EUR 18.0 million and net income of
between EUR 1.0 million and EUR 1.5 million.
end of ad-hoc-announcement
Issuer´s information and explanatory remarks concerning this
ad-hoc-announcement:
USU Software AG generates positive quarterly result
·	Return to profitability achieved 
·	EBITDA almost balanced
·	Liquidity remains at a high level 
·	Planning for the 2004 financial year confirmed
Möglingen, May 19, 2004. USU Software AG generated a return to
profitability as early as the first quarter of the 2004 financial
year. The structural measures implemented in the previous year
resulted in a positive quarterly result of TEUR 119 (PY: TEUR -182)
and earnings per share of EUR 0.01 (PY:  EUR -0.01). In the 2003
financial year, the company sold loss-making participations and
concentrated the Group branches. This resulted is Group personnel
levels declining to 195 as of March 31, 2004 (PY: 245 employees).
The reduced cost basis is reflected in the lower cost of revenues
figure of TEUR 2,714 (PY: TEUR 3,509). At the same time, in the
reporting period selling and marketing expenses as well as research
and development expenses combined with general and administrative
expenses were down to TEUR 2,122 (PY: TEUR 2,883). While research and
development expenses remained virtually stable at TEUR 706 (PY: TEUR
766), the result of the cost saving measures made in the previous
year particularly impacted the reduction of sales and marketing
expenses to TEUR 836 (PY: TEUR 1,419). Contributions made to savings
here were primarily the concentration of marketing activities on
direct marketing, combined with targeted customer address through
individual events. General and administrative expenses declined to
TEUR 580 (PY: TEUR 698).
As a result of the measures taken, EBITDA was almost balanced in the
reporting period. At TEUR -64 (PY: TEUR -517), there was a
considerable improvement against the previous year. Including
deprecation on tangible and intangible assets of TEUR 164 (PY: 272
TEUR), EBIT totalled TEUR -228 (PY: TEUR -790).
As a result of the structural changes, sales declined to TEUR 4,566
(PY: TEUR 5,607), but were at the upper end of the expected range.
Overall, the USU Software Group posted a slight recovery in its core
business, with consultancy revenues moving up strongly as a result of
the high number of workdays.
As of March 31, 2004 the company reduced Group trade accounts
receivable by TEUR 1,464 to TEUR 2,827 (December 31, 2003: TEUR
4,291). In the same period, accruals and liabilities were again
reduced considerably, by TEUR 2,326 to the current figure of TEUR
6,328 (December 31, 2003: TEUR 8,654). As a result of the
reinvestment of marketable securities which matured, other
investments in current assets increased to TEUR 5,786 (December 31,
2003: TEUR 5,622), while debt securities in non-current assets moved
down slightly to TEUR 34,426 (December 31, 2003: TEUR 34,563). 
At the same time shareholders’ equity increased slightly, primarily
as a result of the net income for the period, to TEUR 66,819 from the
TEUR 66,657 posted on December 31, 2003. The equity ratio moved up to
91.3% (December 31, 2003: 88.5%). As of March 31, 2004, liquid funds
and investments totalled TEUR 47,633 (December 31, 2003: TEUR
47,841).
"In the first three months of the current financial year, business
has developed very pleasingly at USU Software AG. With a positive
quarterly result of sales exceeding EUR 4.5 million, we slightly
outperformed our expectations. The strong sales in March made a
material contribution, with a higher number of workdays. At the same
time, we maintained the capacity utilisation of our consultants at a
high level, while achieving progress in the license business. We are
confident that this development will continue in the coming quarters.
We are retaining our original planning to generate sales between EUR
16.0 million and EUR 18.0 million and net income between EUR 1.0
million and EUR 1.5 million", stated Bernhard Oberschmidt, Chairman
of the USU Software AG Management Board.
The ad-hoc notification and the related press release can be accessed
at http://www.usu-software.com. The detailed Q1 2004 report will be
available shortly for downloading at the company’s web site.
Contact:
USU Software AG
Investor Relations
Falk Sorge
Tel.: + 49 / 71 41 / 48 67 351
Fax: + 49 / 71 41 / 48 67 108
E-mail:  f.sorge@usu-software.de
USU Software AG
Corporate Communications
Dr. Thomas Gerick
Tel.: + 49 / 71 41 / 48 67 440
Fax: + 49 / 71 41 / 48 67 909
E-mail:  t.gerick@usu-software.de
end of announcement        euro adhoc 19.05.2004

Further inquiry note:

Falk Sorge
Tel.: +49 (0)7141 4867 351
E-Mail: f.sorge@usu-software.de

Branche: Software
ISIN: DE0007804700
WKN: 780470
Index: CDAX, Prime Standard
Börsen: Baden-Württembergische Wertpapierbörse / regulated dealing
Frankfurter Wertpapierbörse / regulated dealing
Berliner Wertpapierbörse / free trade
Bayerische Börse / free trade
Hamburger Wertpapierbörse / free trade
Bremer Wertpapierbörse (BWB) / free trade
Börse Düsseldorf / free trade

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