InVision : Financial Report 6M 2021

Financial Report 6M 2021

Consolidated Interim Financial Statements

of InVision AG as of 30 June 2021 in accordance with IFRS and § 315e of the German Commercial Code as well as the Group management report pursuant to § 315 of the German Commercial Code (condensed/unaudited)

Consolidated Balance Sheet

Consolidated Statement of Comprehensive Income

Consolidated Cash Flow Statement

Consolidated Statement of Equity

Consolidated Notes

Interim Group Management Report

Financial Summary

(in TEUR)	6M 2021	6M 2020	∆*
Revenues	6,768	6,236	+9%
EBIT	33	453	-93%
as a % of revenues	0%	7%	-7 PP
Consolidated result	-327	-69	-374%
as a % of revenues	-5%	-1%	-4 PP
Operating cash fow	1,591	2,119	-25%
as a % of revenues	24%	34%	-10 PP
Earnings per share (in EUR)	-0.16	-0.02	-700%

(in TEUR)	30 June 2021	31 Dec 2020	∆*
Balance sheet total	23,253	22,398	+4%
Liquid funds	8,665	7,791	+11%
Equity	13,086	13,413	-2%
as a % of balance sheet total	56%	60%	-4 PP

* The calculation of deviations from the previous year is based on non-rounded fgures.

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Consolidated Balance Sheet

InVision AG, 30 June 2021IFRS, in Euro (condensed/unaudited)

Assets	30 Jun 2021	31 Dec 2020
A. Short-term assets
1. Liquid funds	8,665,168	7,790,641
2. Trade receivables	1,579,737	995,322
3. Income tax claims	245,786	366,610
4. Prepaid expenses and other short-term	282,767	240,234
assets
Total short-term assets	10,773,458	9,392,807
B. Long-term assets
1. Intangible assets	292,071	246,875
2. Tangible assets	8,440,259	8,572,758
3. Right-of-use assets	1,289,929	1,384,078
4. Deferred taxes	2,449,049	2,793,644
5. Other long-term assets	8,670	8,229
Total long-term assets	12,479,978	13,005,584
Total assets	23,253,436	22,398,391

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Equity and liabilities	30 Jun 2021	31 Dec 2020
A. Short-term liabilities
1. Liabilities due to credit institutions	960,000	960,000
2. Leasing liabilities	188,784	186,257
3. Trade payables	281,226	93,978
4. Provisions	149,188	209,104
5. Income tax liabilities	162,406	816,884
6. Customer contract liabilities and other liabilities	3,131,123	849,109
Total short-term liabilities	4,872,727	3,115,332
B. Long-term liabilities
1. Liabilities due to credit institutions	4,080,000	4,560,000
2. Leasing liabilities	1,214,643	1,309,968
Total long-term liabilities	5,294,643	5,869,968
C. Equity
1. Subscribed capital	2,235,000	2,235,000
2. Reserves	1,191,184	1,191,184
3. Equity capital difference from currency translation	-451,406	-486,974
4. Group/consolidated result	10,111,288	10,473,881
Total equity	13,086,066	13,413,091
Total equity and liabilities	23,253,436	22,398,391

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Consolidated Statement of Comprehensive Income

InVision AG, 30 June 2021IFRS, in Euro (condensed/unaudited)

1. Revenues
2. Other operating income
3. Cost of materials/cost of goods and services purchased
4. Personnel expenses
5. Amortisation/depreciation of intangible and tangible assets
6. Other operating expenses
7. Operating result (EBIT)
8. Financial result
9. Currency losses/gains
10. Result before taxes (EBT)
11. Income tax
12. Consolidated net loss
13. Exchange rate differences from converting foreign fnancial statements

1 Jan - 30 Jun 2021

1 Jan - 30 Jun 2020

6,767,5546,236,042

14,95233,639

-2,9750

-4,902,535-4,308,740

-356,765-332,673

-1,487,100-1,175,317

33,131452,951

-48,689-53,763

-4,215-7,691

-19,773391,497

-342,820-440,258

-362,593-48,761

35,568-20,010

14. Consolidated result	-327,025	-68,771
Earnings per share	-0.16	-0.02

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