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Réactifs RAL, in the development and marketing of this new instrument for
the European market.
White Blood Cells
images at 1000x
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100X
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+ MANAGEMENT’S DISCUSSION & ANALYSIS
The purpose of the following Management’s Discussion and Analysis (“MD&A”) of the financial Results is
to provide the reader with an outline of the Company’s activities for the fiscal years ending on April 30th
2009 and 2008. These comments should be read in conjunction with the main consolidated financial
information presented in the consolidated financial statements and its related notes.
This MD&A follows rule 51-102A of the Canadian Securities Administrators regarding continuous disclosure
for reporting issuers. For more information on the Company, to consult its online annual circulars,
annual reports, and interim financial statements, visit the Company’s web site at www.clemex.com, or
SEDAR’s web site at www.sedar.com.
+ MANAGEMENT’S RESPONSIBILITY FOR FINANCIAL INFORMATION
The consolidated financial statements have been prepared in accordance with Canadian Generally
Accepted Accounting Principles. The Annual Report and the Financial Statements were prepared by
Clemex Technologies Inc. (“Clemex” or the “Company”). They are the management’s responsibility and
were examined and approved by the Board of Directors.
The President and Chief Executive Officer and the Vice-President Finance and Administration established
the internal audits and the disclosure controls and procedures in order to ensure that material
information relating to the Company would have been known to them. The President and Chief Executive
Officer and the Vice- President, Finance and Administration have, in addition and in accordance with
Multilateral Instrument 52-109, provided a certificate to the Canadian Securities Administrators regarding
the Company’s annual reports, consolidated financial statements and MD&A.
The Audit Committee is named by the Board of Directors and all its members are independent administrators,
exception to be made for M. Clément Forget. The Audit Committee is charged with examining
the consolidated financial statements and the Annual Report, and must address questions regarding
internal audits as to financial information. The Committee establishes the independent auditors’ compensation
and makes recommendations to the Board of Directors.
+ COMPANY OVERVIEW
Clemex Technologies Inc. is an international leader in providing complete image analysis solutions
used by research and quality control laboratories. Specialized software and systems designed and
developed by the Company for nearly 20 years allow microscope laboratories to automate the process
of quantifying images.
The Image Analysis Systems sold by the Company have made a mark among key players by way of
their advanced features, their performance and their reliability. The Company is world renowned and
today enjoys the recognition of its clients and the market.
The Company’s 13,000 square foot headquarters are located in an industrial park in Longueuil. It
employs a full-time staff of 26 people, of which 13 are University graduates, in five specializations:
research & development, sales, marketing, distribution, and administration.
The marketing of its products is carried out according to two methods: direct sales, and an international
distribution network which counts many distributors around the world. The Company’s customers
around the world include leading companies in the automobile, aerospace, metals, pharmaceutical,
and mining industries.
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+ CRITICAL ACCOUNTING ESTIMATES
The preparation of financial statements in conformity with Canadian generally accepted accounting
principles (“GAAP”) requires management to make estimates and assumptions that affect the reported
amounts in these financial statements. These estimates are based on knowledge that management
has of current events and on actions the Company may undertake in the future. The most significant
estimates are the evaluation of accounts receivable, inventories, amortization of capital assets, income
taxes and accounts payable. Actual results could differ from these estimates if the estimates were to
be modified.
Revenue recognition
The Company sells products and training services under multiple deliverable arrangements. Such
agreements are divided into separate units of accounts when the items have value to customers on a
stand-alone basis and objective and reliable evidence of fair value of undelivered items exists. When
agreements cannot be divided into more than one distinct unit of account, agreements are regarded as
　
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