Segment Report

Segment report by business areas

All values in EUR '000
	Segment I: Integrated Health Provider Services (HPS)		Segment II: Health Connectivity Services (HCS)		Segment III: Consumer Health Services (CHS)		All other segments		Consolidation adjustments		CompuGROUP Group
	2009	2008	2009	2008	2009	2008	2009	2008	2009	2008	2009	2008
	Jan-Dec	Jan-Dec	Jan-Dec	Jan-Dec	Jan-Dec	Jan-Dec	Jan-Dec	Jan-Dec	Jan-Dec	Jan-Dec	Jan-Dec	Jan-Dec

Sales to third parties	223,648	156,508	66,758	68,761	2,425	3,572	,578	,350	0	0	293,409	229,191
Sales between segments	2,222	1,500	1,137	1,422	5,676	4,365	4,450	6,566	-13,485	-13,853	0	0
SEGMENT SALES ¹⁾	225,870	158,008	67,895	70,183	8,101	7,937	5,028	6,916	-13,485	-13,853	293,409	229,191

E B I T D A	44,804	30,166	25,961	27,394	169	-828	-11,762	-7,410	0	0	59,172	49,322
in percent of sales	20.0%	19.3%	38.9%	39.8%	-	-	-	-	-	-	20.2%	21.5%

Depreciation on tangible assets	-3,415	-3,251	-1,422	-418	-86	-88	-538	-443	0	0	-5,461	-4,200
Amortization on intangible assets	-25,091	-29,100	-3,023	-2,241	-587	-899	-214	-82	0	0	-28,915	-32,322
E B I T	16,298	-2,185	21,516	24,735	-504	-1,815	-12,514	-7,935	0	0	24,796	12,800
Earnings from associated companies	193	614	0	-37	0	0	0	0	0	0	193	577
Interest income											2,342	1,984
Interest expenses											-9,014	-8,380
E B T											18,317	6,981
Income taxes											-6,601	-5,713
GROUP NET INCOME											11,716	1,268
in percent of sales											4,0%	0,6%
GROUP NET INCOME before amortization on intangible assets											40,631	33,590
Segment assets	396,615	377,186	42,543	34,611	10,113	4,674	113,471	100,447	-126,900	-124,323	435,842	392,595
thereof associated companies	2,021	8,379	0	0	0	0	0	0	0	0	2,021	8,379
Deferred tax assets											9,338	13,355
Income tax claims											5,675	11,376
Other assets											927	0
Group assets											451,782	417,326

Segment liabilities	132,592	109,076	22,079	16,699	238	5,884	28,557	40,293	-107,238	-111,397	76,228	60,555
thereof deferred tax liabilities											37,246	40,734
Income tax liabilities											7,099	7,055
Current liabilities											35,131	114,087
Non-current liabilities											109,039	10,685
Other liabilities											1,211	1,386
Group liabilities											265,954	234,502

Other data:
Capital expenditure	50,617	177,636	2,110	2,393	757	120	6,007	4,758	0	0	59,491	184,907
Investments in minority interests	0	0	0	0	0	0	401	0	0	0	401	0
Non-cash expenses (excluding depreciation)	7,928	6,634	1,825	2,097	360	233	2,979	2,354	0	0	13,092	11,318

According to changes in the organization, CompuGROUP Software GmbH was shifted from the segment HCS to HPS. All related figures of the previous year were adjusted.

The consolidation adjustments mainly contains the consolidation of revenue and costs and also receivables and liabilities.

1) Total sales (excluding change in inventory, own work capitalized and other operating income)

Segment report by regions

							all values in EUR'000
	CE		CEE		NE		SE
	2009	2008	2009	2008	2009	2008	2009	2008
Sales¹⁾	164,008	144,828	52,863	40,496	44,109	22,493	17,665	14,946
Non-currents assets²⁾	99,469	109,422	55,302	54,483	124,154	126,475	32,946	9,375

	ALM		NA		All other segments		Group
	2009	2008	2009	2008	2009	2008	2009	2008
Sales¹⁾	6,642	5,945	7,545	134	577	349	293,409	229,191
Non-currents assets²⁾	10,624	11,033	13,404	0	18,891	20,884	354,790	331,672

1) Total sales (excluding change in inventory, own work capitalized and other operating income)
2) Non-current assets without deferred taxes (EUR 9.3 million, previous year: EUR 13.4 million)