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USU Software AG

euro adhoc: USU Software AG
quarterly or semiannual financial statement
USU remains on growth track - substantial revenues and earnings increase

  Disclosure announcement transmitted by euro adhoc. The issuer is responsible
  for the content of this announcement.
6-month report
22.08.2007
USU remains on growth track -
substantial revenues and earnings increase
Möglingen (Germany), August 22, 2007.
During the first six months of fiscal 2007, USU Software AG boosted 
Group revenues by 31.0% to EUR 14,993 thousand (previous year: EUR 
11,442 thousand). This was mainly due to the ongoing and strong 
product business, to which LeuTek (acquired in the previous year) 
also contributed.
Along with the successful operating business performance, it was 
primarily the positive tax effects that led to an increase in the 
Group net profit in the first half of 2007 to EUR 2,710 thousand 
(previous year: EUR 658 thousand) or EUR 0.26 per share (previous 
year: EUR 0.07). The tax income contained therein of EUR 1,933 
thousand (previous year: EUR -4 thousand) is mainly due to the 
recognition of deferred tax assets from the tax loss carryforwards of
USU Software AG. The final purchase price allocation from the LeuTek 
takeover also resulted in amortization of intangible assets of EUR 
497 thousand (previous year: EUR 102 thousand) in the first half of 
2007. Despite this additional amortization, USU Software AG lifted 
Group earnings before interest and taxes (EBIT) to EUR 599 thousand 
(previous year: EUR 457 thousand) in the first half of 2007. Without 
taking the effects mentioned into account, USU Software AG generated 
an increase in Group operating earnings before interest, taxes and 
depreciation and amortization (EBITDA) compared with the previous 
year of 78.5% to EUR 1,294 thousand (previous year: EUR 724 thousand)
due to substantial revenues growth in the period under review with 
comparatively low cost expansion.
The Management Board confirms the targets for full-year 2007 and, 
following the strategic realignment on the growth market of Business 
Service Management, is aiming to boost Group revenues much more 
dramatically than the market average to between EUR 32 million and 
EUR 33 million. Due to the positive operating business performance 
during the first half of 2007 and the forecasts mentioned, the target
of boosting the EBITDA of the USU Group in the current year to over 
EUR 4 million has been confirmed in this respect.
end of ad-hoc-announcement
----------- Issuer´s information and explanatory remarks concerning 
this ad-hoc-announcement:
USU remains on growth track -
substantial revenues and earnings increase
•       Revenues increase by 31%
•       Tax income quadruples net profit
•       EBITDA soars 78.5%
•       Liquidity at EUR 9.5 million
•       Group workforce grows by 15%
•       Orders on hand up 32.4%
•       Management Board confirms revenues and earnings targets
Business service management specialist, USU Software AG (ISIN 
DE000A0BVU28), today published its business figures for the first six
months of fiscal 2007. According to the figures, USU Software AG 
boosted Group revenues by 31.0% to EUR 14,993 thousand (previous 
year: EUR 11,442 thousand). This was mainly due to the ongoing and 
strong product business, to which LeuTek (acquired in the previous 
year) also contributed. Along with the successful operating business 
performance, it was primarily the positive tax effects that led to an
increase in the Group net profit in the first half of 2007 to EUR 
2,710 thousand (previous year: EUR 658 thousand) or EUR 0.26 per 
share (previous year: EUR 0.07). The tax income contained therein of 
EUR 1,933 thousand (previous year: EUR -4 thousand) is mainly due to 
the recognition of deferred tax assets from the tax loss 
carryforwards of USU Software AG. The final purchase price allocation
from the LeuTek takeover also resulted in amortization of intangible 
assets of EUR 497 thousand (previous year: EUR 102 thousand) in the 
first half of 2007. Despite this additional amortization, USU 
Software AG lifted Group earnings before interest and taxes (EBIT) to
EUR 599 thousand (previous year: EUR 457 thousand) in the first half 
of 2007.
Without taking the effects mentioned into account, USU Software AG 
generated an increase in Group operating earnings before interest, 
taxes and depreciation and amortization (EBITDA) compared with the 
previous year of 78.5% to EUR 1,294 thousand (previous year: EUR 724 
thousand) due to substantial revenues growth in the period under 
review with comparatively low cost expansion.
The liquidity of USU Software AG amounted to EUR 9.5 million in the 
entire Group as of the balance sheet date of June 30, 2007 following 
EUR 8.4 million as of December 31, 2006. As a result of the generated
net profit, equity rose at the end of Q2 2007 to EUR 45,304 thousand 
(December 31, 2006: EUR 42,635 thousand). The equity ratio totaled 
84.7% as of June 30, 2007 (December 31, 2006: 80.7%).
At the end of H1 2007, USU Software AG and its subsidiaries employed 
a total of 238 (previous year: 207) staff. This represents a 15.0% 
increase on the previous year´s figure.
The Management Board confirms the targets for full-year 2007 and, 
following the strategic realignment on the growth market of Business 
Service Management, is aiming to boost Group revenues much more 
dramatically than the market average to between EUR 32 million and 
EUR 33 million. The second half of the year, which experience shows 
is stronger, is set to bring a significant rise in the revenues of 
the product business which is likely to benefit from a further 
increase in licensing and maintenance income. This expectation is 
supported by client orders in July and August that have already been 
fixed contractually, the ongoing contract negotiations with potential
clients and the current sales forecast. Another positive sign of a 
successful H2 is the number of orders on hand Group-wide which were 
up by 32.4% on the previous year's level on June 30, 2007 at EUR 
10,342 thousand (previous year: EUR 7,814 thousand). Due to the 
positive operating business performance during the first half of 2007
and the forecasts mentioned, the target of boosting the EBITDA of the
USU Group in the current year to over EUR 4 million has been 
confirmed in this respect.
Finished English version of 6-month report 2007 will be available at 
approx. 4 p.m. at http://www.usu-software.de. The Management Board 
will give further information at the Analyst and Investor Conference 
at the IFF Investment Forum Frankfurt in Frankfurt on 23 August 2007.
This announcement is available at http://www.usu-software.de.
USU - The Knowledge Business Company
The USU Software AG offers with its company network appliances, 
products and consulting all about Knowledge Business, aligned for the
future.
For example Valuemation. Our clients obtain a broad and complete 
overview over their IT processes, IT infrastructure and are able to 
display their IT costs transparently, to account and control 
actively. More than 500 clients administrate with this product group 
more than 30 million IT assets.
For example KnowledgeMiner. As an integrated research and navigation 
system or portal solution, we activate the complete knowledge of a 
single organisation with this technology. Call and service centres 
solve more than ten thousand individual problems and requests day for
day, using the technology. Departments like quality assurance, 
production or distribution fasten their core processes and improve 
their quality.
The ability to form branch knowhow, competence of technology and user
demands to an integrated software system, has been convincing clients
for more than two decades in all fields of the German economy.
The USU Software AG (ISIN DE000A0BVU28) is listed in the Prime 
Standard of the Frankfurt stock exchange.
end of announcement                               euro adhoc 22.08.2007 08:01:01

Contact:

USU Software AG USU Software AG
Investor Relations Corporate Communications
Falk Sorge Dr. Thomas Gerick
Tel.: +49 (0) 71 41 / 48 67 351 Tel.: +49 (0) 71 41 / 48 67 440
Fax: +49 (0) 71 41 / 48 67 108 Fax: +49 (0) 71 41 / 48 67 909
Email: f.sorge@usu-software.de Email: t.gerick@usu-software.de

Branche: Software
ISIN: DE000A0BVU28
WKN: A0BVU2
Index: CDAX, Prime All Share, Technologie All Share
Börsen: Börse Stuttgart / regulated dealing
Börse Frankfurt / regulated dealing/prime standard
Börse Berlin / free trade
Börse Hamburg / free trade
Börse Düsseldorf / free trade
Börse Hannover / free trade
Börse München / free trade

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