CIMATRON LIMITED

CONSOLIDATED BALANCE SHEETS

(US Dollars in thousands)

September 30,

December 31,

2014

2013

ASSETS

CURRENT ASSETS:

Total cash, cash equivalents and short-term investments

$          20,144

$        13,052

Trade receivables

4,287

6,838

Other current assets

1,944

2,434

Total current assets

26,375

22,324

Deposits with insurance companies and severance pay fund

3,596

3,725

Net property and equipment

998

977

Net other assets

9,695

10,407

Total assets

$          40,664

$        37,433

LIABILITIES AND SHAREHOLDERS' EQUITY

CURRENT LIABILITIES:

Short-term bank credit

$                  1

$                5

Trade payables

1,220

1,356

Accrued expenses and other liabilities

5,381

6,297

Deferred revenues

5,035

2,974

Total current liabilities

11,637

10,632

LONG-TERM LIABILITIES:

Accrued severance pay

4,852

5,018

Deferred tax liability

-

69

   Total long-term liabilities

4,852

5,087

Total shareholders' equity

24,175

21,714

Total liabilities and shareholders' equity

$          40,664

$        37,433