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USU Software AG

euro adhoc: USU Software AG
Financial Figures/Balance Sheet
USU Software AG reports figures for the first nine months of 2008 and announces addition to the Management Board of the subsidiary USU AG as part of global expansion strategy

  Disclosure announcement transmitted by euro adhoc. The issuer is responsible
  for the content of this announcement.
9-month report
09.11.2008
Möglingen, November 9, 2008 - In the first nine months of the 2008 
fiscal year, USU Software AG (ISIN DE000A0BVU28) generated group 
sales of EUR 23.8 million (Q1-Q3/2007: EUR 23.5 million). This 
represents a year-on-year sales increase of 1.2%. The Company posted 
strong growth with software licenses. These increased by 7.8% to EUR 
3.8 million (Q1-Q3/2007: 3.6 million) as the result of strong 
domestic sales. The USU Group´s EBITDA in the reporting period 
remained below the previous year´s level at EUR 0.9 million 
(Q1-Q3/2007: EUR 2.8 million). The main reasons for this were 
investments in a product campaign with the development of new 
products and the further development of existing products as well as 
additional investments for a major fixed-price project in the second 
and third quarters of 2008 which could not be invoiced. As the result
of a tax audit, there were also tax reimbursements and repayments 
which are treated differently pursuant to IFRS. While the 
reimbursements mainly have to be recognized without impact on 
earnings, the repayments recognized as an expense have a negative 
impact on earnings. On balance, expenses amounting to EUR 0.4 million
remain, which had a negative impact on the operating earnings. After 
taking into account depreciation and amortization totaling EUR 0.9 
million (Q1-Q3/2007: EUR 1.0 million), USU generated EBIT of EUR 42 
thousand (Q1-Q3/2007: EUR 1.8 million). In the reporting period, net 
interest income totaled EUR 0.4 million (Q1-Q3/2007: EUR 0.3 
million). In the nine-month period of 2008, income taxes amounted to 
EUR -0.1 million, whereas in the previous year there was a tax income
of EUR 1.5 million primarily due to capitalized deferred tax assets. 
This had a decisive impact on the earnings after tax figure. From 
January to September 2008, USU generated net income after taxes of 
EUR 0.4 million (Q1-Q3/2007: EUR 3.6 million). With an average of 
10,238,165 shares (Q1-Q3/2007: 10,281,054), earnings per share 
amounted to EUR 0.04 (Q1-Q3/2007: EUR 0.35).
USU Software AG´s financing continues to be robust. As of September 
30, 2008, the Company reported an equity ratio of 85.8%, had cash and
cash equivalents amounting to EUR 8.5 million at the end of the third
quarter of 2008 even after the dividend distribution and the buy-back
of treasury shares and had no bank liabilities.
In the fourth quarter of 2008, the Management Board is expecting to 
see significant growth over the same period of the previous year. In 
addition to the market launch of the two SME versions of 
ValuemationExpress and KnowledgeCenter Express as well as the new 
version of Valuemation 3.5 from the subsidiary, USU AG, the new Insel
Release 9 (myCMDB) from OMEGA Software GmbH and the extensive 
functional add-ons for ZIS-System 5 marketed by LeuTek GmbH System 5,
this growth is expected to be driven by strong domestic license 
business. In this respect, the Management Board confirms the forecast
of generating sales growth above the average for the relevant market 
segments for 2008 as a whole. However, over all quarters of the 2008 
fiscal year the aforementioned additional investments and 
non-recurring tax effects will lead to a decline in EBITDA 
year-on-year.
In order to advance the internationalization of the USU Group 
rigorously and to consolidate the strategic objective of generating 
sales exceeding 15% beyond the German domestic market by 2010, the 
Supervisory Board has extended the USU management team with the 
addition of a top manager with international experience. With effect 
of January 1, 2009, Sven Wilms (48) was appointed as member of the 
Management Board with responsibility for global sales at the 
subsidiary, USU AG, in order to concentrate on advancing worldwide 
growth. The main objective here is to expand the European partner 
business to include the regions, UK, BeNeLux, Scandinavia and Eastern
Europe as well as to increase activities in Italy, Austria, 
Switzerland, the USA and the Middle East. With his many years of 
international experience in the software product business, Sven Wilms
is ideally qualified for the task. As member of the IDS Scheer AG 
extended Management Board, he played a considerable role in forming 
the internationalization strategy and global expansion.  Prior to 
this, Sven Wilms was employed for more than 10 years in various 
management positions related to European software marketing at IBM. 
In addition to the planned growth in new markets, license sales are 
also to be increased in 2009 in the German domestic market with the 
existing product portfolio and selected new and further developments.
As a result of the clear 50.4% increase in orders on hand throughout 
the USU Group year-on-year to EUR 15.5 million (September 30, 2007: 
EUR 10,3 million) USU is also expecting sales growth in the 
maintenance and consulting business. The Management Board therefore 
confirms its planning for 2009, according to which the USU Group 
should achieve sales growth above that of the market average as well 
as a strong increase in EBITDA.
end of ad-hoc-announcement
----------- Issuer´s information and explanatory remarks concerning 
this ad-hoc-announcement:
The full nine-month report for 2008 will be available for download on
the homepage of USU Software AG at http://www.usu-software.com on 
November 10, 2008 from approx. 10:00 am. Further information will be 
presented by the company's Management Board at the "German Equity 
Forum Fall 2008" on November 11, 2008 at 6:00 pm at Congress Center 
Messe Frankfurt, Room Zurich (Ludwig-Erhard-Anlage 1, D-60327 
Frankfurt, Germany).
Contact:
USU Software AG
Investor Relations
Falk Sorge
Tel.: +49 (0) 71 41 - 48 67 351
Fax:  +49 (0) 71 41 - 48 67 108
E-mail:   f.sorge@usu-software.de
USU Software AG
Corporate Communications
Dr. Thomas Gerick
Tel.: +49 (0) 71 41 - 48 67 440
Fax:  +49 (0) 71 41 - 48 67 909
E-mail:   t.gerick@usu-software.de
end of announcement                               euro adhoc

Further inquiry note:

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

Branche: Software
ISIN: DE000A0BVU28
WKN: A0BVU2
Index: CDAX, Prime All Share, Technologie All Share
Börsen: 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
Börse Stuttgart / regulated dealing

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