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SAG QB3 2013, englisch

14 SOFTWARE AG | INTERIM REPORT 3/2013 and the reduction of product revenue through purchase price allocation. Adjusted for these expenses, the majority of which were acquisition-related, EBIT (non-IFRS) totaled €66.3 million. This represents an operating profit margin of 27.7 percent (2012: 28.7 percent). Non-IFRS Earnings Q3 2013 / YTD 2013 (9 months) * Based on average shares outstanding: Q3 2013: 83.0 mn / Q3 2012: 86.8 mn 9m 2013: 84.2 mn / 9m 2012: 86.8 mn To improve comparability with other software companies in the market, Software AG additionally reported earnings (non-IFRS) adjusted for non-operating factors in the third quarter of 2013. These factors include stock price-based long-term remuneration and restructuring expenses, but also acquisition-related earnings effects such as the amor- tization cost associated with acquisitions of intangible assets in € millions Q3 2013 Q3 2012 YTD 2013 YTD 2012 EBIT (before all taxes) 49.1 61.1 135.1 172.9 Share-based payment 0.5 2.2 − 0.8 4.2 Amortization on acquisition-related intangible assets 11.5 9.7 31.0 28.4 Product revenue reduction by purchase price allocation 0.9 − 0.9 1.0 Other acquisition-related effects 0.3 0.1 1.6 0.6 Restructuring / severance payment 4.0 0.7 9.2 2.5 EBIT (non-IFRS) 66.3 73.8 177.0 209.6 as % of revenue (non-IFRS) 27.7 28.7 25.2 27.2 Net income (non-IFRS) 43.0 49.6 114.4 139.7 EPS (non-IFRS)* 0.52 0.57 1.36 1.61 Net income (IFRS) 31.1 40.7 87.1 114.0

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