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Trupanion Reports Second Quarter 2016 Results

August 02, 2016

Total revenue of $45.8 million, up 29% year-over-year (30% on a constant currency basis)320,896 total enrolled pets at quarter-end, up 23% year-over-year

SEATTLE, Aug. 02, 2016 (GLOBE NEWSWIRE) --  Trupanion, Inc. (Nasdaq:TRUP), a leading provider of medical insurance for cats and dogs, today announced financial results for the second quarter ended June 30, 2016.

“Trupanion delivered another quarter of consistent financial results, with the
second quarter marking our 35th consecutive quarter of revenue growth in excess
of 25%,” said Darryl Rawlings, CEO of Trupanion.  “Notably, we achieved positive
free cash flow this quarter, a guiding objective since our IPO and one that we
are pleased to hit on plan.”

Second Quarter 2016 Financial and Business Highlights

Total revenue was $45.8 million, an increase of 29% compared to the second quarter of 2015 (30% on a constant currency basis).Total enrolled pets (including pets from our other business segment) was 320,896 at June 30, 2016, up 23% over the prior year period.Subscription business revenue was $42.2 million, an increase of 31% compared to the second quarter of 2015 (32% on a constant currency basis).Subscription pets enrolled was 299,856 at June 30, 2016, up 24% over the prior year period.Net loss was $(1.0) million, compared to a net loss of $(4.6) million in the second quarter of 2015.Adjusted EBITDA was $0.5 million, compared to a loss of $(3.2) million in the second quarter of 2015.

First Half 2016 Financial and Business Highlights

Total revenue was $88.5 million, an increase of 28% compared to the first half of 2015 (30% on a constant currency basis).Subscription business revenue was $81.3 million, an increase of 31% compared to the first half of 2015 (33% on a constant currency basis).Net loss was $(3.5) million, compared to a net loss of $(9.6) million in the first half of 2015.Adjusted EBITDA was a loss of $(0.5) million, compared to a loss of $(6.5) million in the first half of 2015.As of June 30, 2016 there were 29.0 million basic shares outstanding and 32.8 million shares outstanding on a fully diluted basis.

A chart accompanying this release is available at http://www.globenewswire.com/NewsRoom/AttachmentNg/3f5d6b1b-2620-41ef-8742-2b1 b38499fda

Conference Call

Trupanion’s management will host a conference call today to review its second
quarter 2016 results. The call is scheduled to begin shortly after 1:30 p.m.
PT/ 4:30 p.m. ET. A live webcast will be accessible through the Investor
Relations section of Trupanion’s website at http://investors.trupanion.com and
will be archived online for 3 months upon completion of the conference call.
Participants can access the conference call by dialing 1-877-407-0784 (United
States) or 1-201-689-8560 (International). A telephonic replay of the call will
also be available, one hour after the completion of the call, by dialing
1-877-870-5176 (United States) or 1-858-384-5517 (International) and entering
the replay pin number: 13641640.

About TrupanionTrupanion is a leading provider of medical insurance for cats and
dogs throughout the United States and Canada. For almost two decades, Trupanion
has given pet owners peace of mind so they can focus on their pet’s recovery,
not financial stress. Trupanion is committed to providing pet owners with the
highest value in pet medical insurance. Trupanion is listed on the Nasdaq Stock
Exchange under the symbol TRUP. The company was founded in 2000 and is
headquartered in Seattle, WA. Trupanion policies are issued, in the United
States, by its wholly-owned insurance entity American Pet Insurance Company and,
in Canada, by Omega General Insurance Company. For more information please visit
Trupanion.com.

Forward-Looking StatementsThis press release contains forward-looking statements
within the meaning of Section 27A of the Securities Act of 1933 and Section 21E
of the Securities Exchange Act of 1934 relating to, among other things,
expectations, plans, prospects and financial results for Trupanion, including,
but not limited to, its expectations regarding its ability to execute its
business plans and financial objectives and its future operating results and
expenditures. These forward-looking statements are based upon the current
expectations and beliefs of Trupanion’s management as of the date of this press
release, and are subject to certain risks and uncertainties that could cause
actual results to differ materially from those described in the forward-looking
statements. All forward-looking statements made in this press release are based
on information available to Trupanion as of the date hereof, and Trupanion has
no obligation to update these forward-looking statements.

In particular, the following factors, among others, could cause results to
differ materially from those expressed or implied by such forward-looking
statements: the ability to achieve or maintain profitability and/or appropriate
levels of cash flow in future periods; the accuracy of assumptions used in
determining appropriate member acquisition expenditures; the severity and
frequency of claims; fluctuations in the Canadian currency exchange rate; the
ability to maintain high retention rates; the accuracy of assumptions used in
pricing medical plan subscriptions and the ability to accurately estimate the
impact of new products or offerings on claims frequency; actual claims expense
exceeding estimates; regulatory and other constraints on the ability to
institute, or the decision to otherwise delay, pricing modifications in response
to changes in actual or estimated claims expense; the effectiveness and
statutory or regulatory compliance of our Territory Partner model and of our
Territory Partners, veterinarians and other third parties in recommending
medical plan subscriptions to potential members; the ability to increase the
number of Territory Partners and active hospitals; the ability to protect our
proprietary and member information; the ability to maintain our culture and
team; the ability to maintain the requisite amount of risk-based capital; the
ability to protect and enforce Trupanion’s intellectual property rights;
third-party claims including litigation and regulatory actions; the ability to
recognize benefits from investments in new solutions and enhancements to
Trupanion’s technology platform and website; and compliance by us and those
referring us members with laws and regulations that apply to our business,
including the sale of a pet medical plan.

For a detailed discussion of these and other cautionary statements, please refer
to the risk factors discussed in filings with the Securities and Exchange
Commission (SEC), including but not limited to, Trupanion’s Annual Report on
Form 10-K for the year ended December 31, 2015 and any subsequently filed
reports on Forms 10-Q and 8-K. All documents are available through the SEC’s
Electronic Data Gathering Analysis and Retrieval system at www.sec.gov or the
Investor Relations section of Trupanion’s website at
http://investors.trupanion.com.

Non-GAAP Financial MeasuresTrupanion’s stated results may include certain
non-GAAP financial measures, including, without limitation, free cash flow,
acquisition cost, net acquisition cost, cost of goods, variable expenses, fixed
expenses, non-GAAP subscription gross profit, non-GAAP gross profit, and
adjusted EBITDA. Adjusted EBITDA is a non-GAAP financial measure that Trupanion
defines as net loss excluding stock-based compensation expense, depreciation and
amortization expense, interest income, interest expense, change in fair value of
warrant liabilities, income tax expense (benefit), and (income) loss from equity
method investment.

Trupanion’s non-GAAP financial measures may not provide information that is
directly comparable to that provided by other companies in its industry as other
companies in its industry may calculate or use non-GAAP financial measures
differently. In addition, there are limitations in using non-GAAP financial
measures because the non-GAAP financial measures are not prepared in accordance
with GAAP, may be different from non-GAAP financial measures used by other
companies and exclude expenses that may have a material impact on Trupanion’s
reported financial results. Further, stock-based compensation expense -and other
items used in the calculation of various metrics have been and will continue to
be for the foreseeable future significant recurring expenses in Trupanion’s
business. The presentation and utilization of non-GAAP financial measures is not
meant to be considered in isolation or as a substitute for the directly
comparable financial measures prepared in accordance with GAAP. Trupanion urges
its investors to review the reconciliation of its non-GAAP financial measures to
the most directly comparable GAAP financial measures in its consolidated
financial statements, and not to rely on any single financial or operating
measure to evaluate its business, which are included below and on Trupanion’s
Investors Relations website.

Because of varying available valuation methodologies, subjective assumptions and
the variety of equity instruments that can impact a company’s non-cash expenses,
Trupanion believes that providing various non-GAAP financial measures that
exclude stock-based compensation expense and, in the case of adjusted EBITDA the
change in fair value of warrant liabilities, allows for more meaningful
comparisons between its operating results from period to period. Trupanion
calculates non-GAAP gross profit by subtracting cost of goods and variable
expenses from revenue. Cost of goods and variable expenses used in this
calculation are non-GAAP measures which exclude stock based compensation
expense. Fixed expenses is a non-GAAP measure which excludes stock based
compensation expense and depreciation and amortization expense. Trupanion
excludes sign-up fee revenue from the calculation of net acquisition cost
because it collects sign-up fee revenue from new members at the time of
enrollment and considers it to be an offset to a portion of Trupanion’s sales
and marketing expenses. Trupanion excludes the change in fair value of warrant
liabilities from its calculation of adjusted EBITDA in order to eliminate
fluctuations caused by changes in its stock price. Trupanion believes this
allows it to calculate and present acquisition cost, net acquisition cost and
the related financial measures it derives from them, as well as adjusted EBITDA,
in a consistent manner across periods. Trupanion’s management believes that the
non-GAAP financial measures and the related financial measures derived from them
are important tools for financial and operational decision-making and for
evaluating operating results over different periods of time.


Trupanion, Inc.

Consolidated Statements of Operations

(in thousands, except for share and per share data)

                                                                               

                   Three Months Ended                    Six Months Ended

                    June 30,                              June 30,

                   2016               2015               2016               2015

                                                                                            

Revenue:                                                                       

Subscription   $   42,162     $   32,208     $   81,305

         $   62,264      
business

Other business       3,670         3,379         7,226         6,633  

Total revenue          45,832             35,587             88,531             68,897      

Cost of revenue:                                                               

Subscription       34,158         26,661         66,361         51,427   business (1)

Other business       3,408         3,140         6,600         6,102  

Total cost of          37,566             29,801             72,961             57,529      
revenue (2)

Gross profit:                                                                  

Subscription       8,004         5,547         14,944         10,837   business

Other business       262         239         626

        531  

Total gross            8,266              5,786              15,570             11,368      
profit

Operating                                                                      
expenses:

Sales and       3,564         3,533         7,404         7,184   marketing (1)

Technology and       2,164         2,879         4,451         5,677   development (1)

General and
administrative         3,495              3,996              7,217              7,693       
(1)

Total operating       9,223         10,408         19,072         20,554   expenses

Operating loss       (957 )       (4,622 )       (3,502 )       (9,186 )

Interest expense       41         40         71

        285  

Other (income)       (38 )       (15 )       (55

      )       4           
expense, net

Loss before       (960 )       (4,647 )       (3,518 )       (9,475 ) income taxes

Income tax
expense                4                  (22        )       18                 86          
(benefit)

Net loss   $   (964 )   $   (4,625 )   $   (3,536

  )   $   (9,561     )

                                                                               

Net loss per                                                                   
share:

Basic and   $   (0.03 )   $   (0.17 )   $   (0.13

  )   $   (0.35      )
diluted

Weighted-average
shares used to                                                                 
compute net loss
per share:

Basic and              28,348,348         27,597,721         28,173,798         27,468,231  
diluted

                                                                               

(1) Includes
stock-based
compensation                                                                   
expense as
follows:

                   Three Months Ended                    Six Months Ended

                    June 30,                              June 30,

                   2016               2015               2016               2015

Cost of revenue   $   66     $   58     $   132

    $   127  

Sales and       165         110         247

                240         
marketing

Technology and       36         93         91

                214         
development

General and       476         636         969

                1,019       
administrative

Total

stock-based   $   743     $   897     $   1,439

         $   1,600       
compensation
expense

                                                                               

(2)The breakout of cost of revenue between claims and                          
other cost of revenue is as follows:

                                                                               

                   Three Months Ended                    Six Months Ended

                    June 30,                              June 30,

                   2016               2015               2016               2015

Claims expense   $   32,466     $   25,487     $   63,070

    $   48,838  

Other cost of       5,100         4,314         9,891         8,691   revenue

Total cost of   $   37,566     $   29,801     $   72,961

        $   57,529      
revenue

                                                                               



Trupanion, Inc.

Consolidated Balance Sheets

(in thousands, except for share data)

                                                                      

                                                        

                                                        

                                                       June 30,      December
                                                       2016          31, 2015

                                                                     (audited)

Assets                                                                

Current assets:                                                       

Cash and cash equivalents                              $ 18,207      $ 17,956   

Short-term investments                                   27,192        25,288   

Accounts and other receivables                           9,278         

8,196  

Prepaid expenses and other assets                        1,717         2,193    

Total current assets                                     56,394        53,633   

Long-term investments, at fair value                     2,500         2,388    

Equity method investment                                 311           300      

Property and equipment, net                              9,733         9,719    

Intangible assets, net                                   4,882         4,854    

Other long term assets                                   62            23       

Total assets                                           $ 73,882      $ 70,917   

Liabilities and stockholders’ equity                                  

Current liabilities:                                                  

Accounts payable                                       $ 865         $ 1,289    

Accrued liabilities                                      3,368         4,189    

Claims reserve                                           7,582         6,274    

Deferred revenue                                         12,396        11,042   

Deferred tax liabilities                                 169           169      

Other payables                                           870           654      

Total current liabilities                                25,250        23,617   

Long-term debt                                           986           -        

Deferred tax liabilities                                 1,433         1,433    

Other liabilities                                        741           511      

Total liabilities                                        28,410        25,561   

Stockholders’ equity:                                                 

Common stock, $0.00001 par value per share, 100,000,000 shares authorized at June 30, 2016 and 200,000,000 shares authorized at December 31, 2015, 29,623,633 and 29,002,654 shares issued and

              -             -        
outstanding at June 30, 2016; 29,017,168 and
28,396,189 shares issued and outstanding at December
31, 2015.

Preferred stock: $0.00001 par value per share,
10,000,000 shares authorized at June 30, 2016 and        -             -        
December 31, 2015, and 0 shares issued and outstanding
at June 30, 2016 and December 31, 2015.

Additional paid-in capital                               126,188       

122,844  

Accumulated other comprehensive loss                     (194    )     (502    )

Accumulated deficit                                      (77,921 )     (74,385 )

Treasury stock, at cost: 620,979 shares at June 30,      (2,601  )     (2,601  )
2016 and December 31, 2015.

Total stockholders’ equity                               45,472        45,356   

Total liabilities and stockholders’ equity             $ 73,882      $ 70,917   

                                                                                



Trupanion, Inc.

Consolidated Statements of Cash Flows

(in thousands)

                                                                          Three Months Ended        Six Months Ended

                                                                           June 30,                  June 30,

                                                                          2016         2015         2016          2015

                                                                                                                   

Operating activities                                                                                               

Net loss                                                                  

$ (964 )   $ (4,625 )   $ (3,536 )   $ (9,561 )

Adjustments to reconcile net loss to cash used in operating activities:            

              

Depreciation and amortization                                             

  739       563       1,524       1,129  

Stock-based compensation expense                                            743          897          1,439         1,600    

Other, net                                                                  30           3            39            (113    )

Changes in operating assets and liabilities:                                                                       

Accounts and other receivables                                            

  (760 )     (998 )     (994 )     (923 )

Prepaid expenses and other assets                                           310          (228   )     463           (380    )

Accounts payable                                                            (260   )     (165   )     (460    )     (552    )

Accrued liabilities                                                         117          119          (1,150  )     (617    )

Claims reserve                                                              723          638          1,244         714      

Deferred revenue                                                            608          420          1,284         749      

Other payables                                                              272          (612   )     407           (942    )

Net cash provided by (used in) operating activities                       

  1,558       (3,988 )     260       (8,896 )

Investing activities                                                                                               

Purchases of investment securities                                        

  (7,264 )     (7,860 )     (11,223 )     (11,066 )

Maturities of investment securities                                       

  5,638       6,021       9,338       10,266  

Purchases of property and equipment                                       

  (437 )     (1,054 )     (1,090 )     (2,644 )

Other                                                                     

  (35 )     -       (69 )     -  

Net cash used in investing activities                                     

  (2,098 )     (2,893 )     (3,044 )     (3,444 )

Financing activities                                                                                               

Tax withholding on restricted stock                                       

  -       -       -       (384 )

Proceeds from exercise of stock options                                   

  1,299       434       1,785       801  

(Repayment of) proceeds from debt financing                               

  (1 )     -       986       (14,900 )

Payments of capital lease obligations                                     

  (73 )     -       (73 )     -  

Net cash provided by (used in) financing activities                       

  1,225       434       2,698       (14,483 )

Effect of foreign exchange rates on cash, net                             

  (4 )     110       337       (118 )

Net change in cash and cash equivalents                                   

  681       (6,337 )     251       (26,941 )

Cash and cash equivalents at beginning of period                          

  17,526       32,494       17,956       53,098  

Cash and cash equivalents at end of period                                

$ 18,207     $ 26,157     $ 18,207     $ 26,157  

                                                                                                                   


 

The following tables set forth our key financial and operating metrics:

                                                                          

                                                                                                                                                      

                                                   Six Months Ended                                                                                   

                                                    June 30,                                                                                          

                                                   2016          2015                                                                                 

Total pets enrolled (at period end)                  320,896       259,948                                                                            

Total subscription pets enrolled (at period end)     299,856       241,808      

                                                                      

Monthly average revenue per pet                    $ 46.77       $ 44.73                                                                              

Lifetime value of a pet (LVP)                      $ 622         $ 570                                                                                

Average pet acquisition cost (PAC)                 $ 120         $ 133                                                                    

   

Average monthly retention                            98.64   %     98.67   %                                                                          

Adjusted EBITDA (in thousands)                     $ (544    )   $ (6,498  )                                                                          

                                                                                                                                                      

                                                   Three Months Ended

                                                   Jun. 30,      Mar. 30,      Dec. 31,      Sept. 30,     Jun. 30,      Mar. 31,      Dec. 31,      Sept. 30,
                                                   2016          2016          2015          2015          2015          2015          2014          2014

Total pets enrolled (at period end)                  320,896       

307,298       291,818       276,988       259,948       246,106       232,450       221,479  

Total subscription pets enrolled (at period end)     299,856       287,123       272,636       258,546       241,808       228,409       215,491       205,194  

Monthly average revenue per pet                    $ 47.39       $ 46.12       $ 45.48       $ 45.15       $ 45.10       $ 44.34       $ 44.79       $ 44.88    

Lifetime value of a pet (LVP)                      $ 622         $ 603         $ 591         $ 591         $ 570         $ 567         $ 591         $ 580      

Average pet acquisition cost (PAC)                 $ 118         $ 123   

    $ 132     $ 129     $ 133     $ 134     $ 145     $ 115  

Average monthly retention                            98.64   %     

98.65 %     98.64 %     98.66 %     98.67 %     98.66 %     98.69 %     98.67 %

Adjusted EBITDA (in thousands)                     $ 522         $ 

(1,066 )   $ (1,588 )   $ (3,211 )   $ (3,165 )   $ (3,333 )   $ (2,903 )   $ (2,908 )

                                                                                                                                                      


 

The following table reflects the reconciliation of cash used in operating activities to free cash flow (in thousands):

                                                                    

                             Three Months Ended       Six Months Ended

                             June 30,                 June 30,

                             2016        2015         2016         2015

Net cash provided by (used   $ 1,558     $ (3,988 )   $ 260     $ (8,896 ) in) operating activities

Purchases of property and      (437  )     (1,054 )     (1,090 )     (2,644  )
equipment

Free cash flow               $ 1,121     $ (5,042 )   $ (830   )   $ (11,540 )


 

The following table reflects the reconciliation of GAAP measures to non-GAAP measures (in thousands, except percentages):

                                                                       

                       Three Months Ended June 30,   Six Months Ended June 30,

                       2016           2015           2016           2015

Claims expense         $   32,466     $   25,487     $   63,070     $   48,838  

Stock-based       (57 )       (49 )       (115 )       (102 ) compensation expense

Cost of goods          $   32,409     $   25,438     $   62,955     $   48,736  

% of revenue               70.7   %       71.5   %       71.1   %       70.7   %

                                                                       

Other cost of          $   5,100      $   4,314      $   9,891      $   8,691   
revenue

Stock-based       (9 )       (9 )       (17 )       (25 ) compensation expense

Variable expenses      $   5,091      $   4,305      $   9,874      $   8,666   

% of revenue               11.1   %       12.1   %       11.2   %       12.6   %

                                                                       

Subscription
business gross         $   8,004      $   5,547      $   14,944     $   10,837  
profit

Stock-based       66         58         132         127   compensation expense

Non-GAAP
subscription           $   8,070      $   5,605      $   15,076     $   10,964  
business gross
profit

% of subscription          19.1   %       17.4   %       18.5   %       17.6   %
revenue

                                                                       

Gross profit           $   8,266      $   5,786      $   15,570     $   11,368  

Stock-based       66         58         132         127   compensation expense

Non-GAAP gross         $   8,332      $   5,844      $   15,702     $   11,495  
profit

% of revenue               18.2   %       16.4   %       17.7   %       16.7   %

                                                                       

General and
administrative         $   3,495      $   3,996      $   7,217      $   7,693   
expense

Technology and       2,164         2,879         4,451         5,677   development expense

Depreciation and       (739 )       (563 )       (1,524 )       (1,129 ) amortization expense

Stock-based       (512 )       (729 )       (1,060 )       (1,233 ) compensation expense

Fixed expenses         $   4,408      $   5,583      $   9,084      $   11,008  

% of revenue               9.6    %       15.7   %       10.3   %       16.0   %

                                                                       

Sales and marketing   $   3,564     $   3,533     $   7,404     $   7,184   expense

Stock-based       (165 )       (110 )       (247 )       (240 ) compensation expense

Acquisition cost       $   3,399      $   3,423      $   7,157      $   6,944   

% of revenue               7.4    %       9.6    %       8.1    %       10.1   %

                                                                       


 

The following tables reflect the reconciliation of acquisition cost and net acquisition cost to sales and marketing expense (in thousands):

                                                                                                       

                 Six Months Ended                                                                      

                  June 30,                                                                             

                 2016         2015                                                                     

Sales and
marketing        $ 7,404      $ 7,184                                                                  
expenses

Excluding:                                                                                             

Stock-based
compensation       (247   )     (240  )                                                                
expense

Acquisition        7,157        6,944                                                                  
cost

Net of:                                                                                                

Sign-up fee        (1,022 )     (935  )                                                                
revenue

Other
business
segment            (93    )     (56   )                                                                
sales and
marketing
expense

Net
acquisition      $ 6,042      $ 5,953                                                                  
cost

                                                                                                       

                 Three Months Ended

                 Jun. 30,     Mar. 31,    Dec. 31,    Sept. 30,  
Jun. 30,    Mar. 31,    Dec. 31,    Sept. 30,
                 2016         2016        2015        2015        2015        2015        2014        2014

Sales and marketing     $ 3,564     $ 3,840     $ 3,919     $ 4,128     $ 3,533     $ 3,651     $ 3,218     $ 2,934   expenses

Excluding:                                                                                             

Stock-based

compensation       (165 )     (82 )     (104 )     (102 )     (110 )     (130 )     (147 )     (115 ) expense

Acquisition       3,399       3,758       3,815       4,026       3,423       3,521       3,071       2,819   cost

Net of:                                                                                                

Sign-up fee       (495 )     (527 )     (506 )     (542 )     (451 )     (484 )     (363 )     (425 ) revenue

Other
business
segment            (55    )     (38   )     (8    )     (16   )     (30   )     (26   )     (30   )     (22   )
sales and
marketing
expense

Net
acquisition      $ 2,849      $ 3,193     $ 3,301     $ 3,468     $ 2,942     $ 3,011     $ 2,678     $ 2,372  
cost

                                                                                                       


 


The following tables reflect the reconciliation of adjusted EBITDA to net loss (in thousands):

                                                                                                             

                 Six Months Ended                                                                            

                  June 30,                                                                                   

                 2016         2015                                                                           

Net loss         $ (3,536 )   $ (9,561 )                                                                     

Excluding:                                                                                                   

Stock-based

compensation       1,439       1,600          

                expense

Depreciation

and       1,524       1,129          

                amortization expense

Interest       (49 )     (37 )                         income

Interest       71       285          

                expense

Change in
fair value         -            -                                

                of warrant liabilities

Income tax       18       86          

                                            
expense

(Income)
loss from
equity             (11    )     -                                 

                method investment

Adjusted         $ (544   )   $ (6,498 )                                                                     
EBITDA

                                                                                                             

                 Three Months Ended

                 Jun. 30,     Mar. 31,     Dec. 31,     Sept. 30,    Jun. 30,     Mar. 31,     Dec. 31,     Sept. 30,
                 2016         2016         2015         2015         2015  

2015 2014 2014

Net loss     $ (964 )   $ (2,572 )   $ (3,001 )   $ (4,643 )   $ (4,625 )   $ (4,936 )   $ (4,276 )   $ (8,509 )

Excluding:                                  

Stock-based

compensation       743       696       653       749

      897       703       890       2,001   expense

Depreciation

and       739       785       741       672

        563          566          441          505     
amortization
expense

Interest           (26    )     (23    )     (19    )     (19    )     (18    )     (19    )     (18    )     (20    )
income

Interest           41           30           26           14   

      40       245       103       5,155   expense

Change in
fair value         -            -            -            -            -            -            -            (2,054 )
of warrant
liabilities

Income tax
expense            4            14           12           16           (22    )     108          (43    )     14      
(benefit)

(Income)
loss from
equity             (15    )     4            -            -            -            -            -            -       
method
investment

Adjusted         $ 522        $ (1,066 )   $ (1,588 )   $ (3,211 )   $ (3,165 )   $ (3,333 )   $ (2,903 )   $ (2,908 )
EBITDA

                                                                                                             



Contacts:

Investors:
Laura Bainbridge, Addo Communications
310.829.5400
InvestorRelations@trupanion.com

Media:

Britta Gidican, Director, Public Relations
206.607.1930
MediaRelations@trupanion.com

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Source: Trupanion