CIMATRON LIMITED

CONSOLIDATED BALANCE SHEETS

(US Dollars in thousands)

September 30,

December 31,

2013

2012

ASSETS

CURRENT ASSETS:

Total cash, cash equivalents and short-term investments

$          12,914

$        11,903

Trade receivables

5,457

6,049

Other current assets

2,033

1,788

Total current assets

20,404

19,740

Deposits with insurance companies and severance pay fund

3,624

3,296

Net property and equipment

964

875

Net other assets

10,057

10,499

Total assets

$          35,049

$        34,410

LIABILITIES AND SHAREHOLDERS' EQUITY

CURRENT LIABILITIES:

Short-term bank credit

$                21

$                1

Trade payables

1,023

1,169

Accrued expenses and other liabilities

5,059

7,204

Deferred revenues

4,802

2,843

Total current liabilities

10,905

11,217

LONG-TERM LIABILITIES:

Accrued severance pay

4,889

4,453

Deferred tax liability

127

275

   Total long-term liabilities

5,016

4,728

Total shareholders' equity

19,128

18,465

Total liabilities and shareholders' equity

$          35,049

$        34,410