CIMATRON LIMITED

CONSOLIDATED BALANCE SHEETS

(US Dollars in thousands)

June 30,

December 31,

2013

2012

ASSETS

CURRENT ASSETS:

Total cash, cash equivalents and short-term investments

$            9,577

$        11,903

Trade receivables

5,705

6,049

Other current assets

2,339

1,788

Total current assets

17,621

19,740

Deposits with insurance companies and severance pay fund

3,418

3,296

Net property and equipment

912

875

Net other assets

10,085

10,499

Total assets

$          32,036

$        34,410

LIABILITIES AND SHAREHOLDERS' EQUITY

CURRENT LIABILITIES:

Short-term bank credit

$            2,500

$                1

Trade payables

1,265

1,169

Accrued expenses and other liabilities

5,272

7,204

Deferred revenues

6,012

2,843

Total current liabilities

15,049

11,217

LONG-TERM LIABILITIES:

Accrued severance pay

4,677

4,453

Deferred tax liability

185

275

   Total long-term liabilities

4,862

4,728

Total shareholders' equity

12,125

18,465

Total liabilities and shareholders' equity

$          32,036

$        34,410