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Smith Micro Software

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FY2015 Annual Report · Smith Micro Software
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ANNUAL
REPORT
2015

FROM THE CEO

Dear Fellow Shareholders,

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decreased non-GAAP operating expenses, and maintained our cash posi-
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able fourth quarter, and secured multiple contracts with a variety of new 
customers, which should begin to make meaningful contributions to our 
top line by mid-2016.

The main driver of growth and transformation for Smith Micro contin-
ues to be our NetWise® platform.  This solution is proving to deliver 
the detailed customer insights and sophisticated device controls needed 
to solve a number of problems for wireless service providers.  After a 
successful launch of NetWise at Comcast, we added a second U.S. cable 
company customer that is using our NetWise Optics analytics solution 
to help measure and enhance Wi-Fi service quality for their subscribers.  
We also secured a new contract with a large North American wireless operator for our NetWise Director solution 
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William W. Smith, Jr. 
Chairman of the Board, 
President and Chief 
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BlackBerry  is  another  new  customer  that  is  now  preloading  our  NetWise  Device  Management  software  on 
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for updating device software and settings over the air.  The new smartphones with our software included are now 
available from multiple Tier 1 operators in North America, and we look forward to growing our business with 
BlackBerry as their Android footprint increases.  

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deployed two new customers for NetWise Captivate, one in the hospitality industry and another that serves large 
venues such as stadiums, convention centers and malls.  Both of these companies are using NetWise Captivate 
within their mobile applications to gather new consumer insights, such as where customers spend their time, 
how often they visit, what applications they use on their phones, and much more.  Using these insights, NetWise 
Captivate enables real-time, context-based promotions for their customers.  Mobile marketing and engagement 
are very hot markets, and we are excited about our prospects for NetWise Captivate in 2016.

We are also excited about our acquisition of Birdstep, which we announced in March of 2016.  This acquisition 
provides us with several advantages:

•  Birdstep has been our primary competitor in the network optimization space, so a merger gives us addi-

tional leverage in the market.

•  We added a group of highly trained technical resources to our engineering and product teams that will 

help us execute on existing projects and pursue new customers in our pipeline.  

•  We are enhancing our portfolio with Birdstep’s technology, solidifying our position as the leading provid-
er of network optimization, mobile user insights, and device control solutions for the wireless industry.  

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which are regions that we have had to deprioritize in recent years.

Although  revenues  from  our  largest  customer,  Sprint,  will  decline  in  2016  versus  2015  due  to  their  internal 
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rebuild that business.  Furthermore, our CommSuite® business with Sprint remains solid, and our legacy Quick-
Link® products continue to generate revenue from Verizon, T-Mobile, and several enterprise accounts, which 
makes it easier to identify and pursue new sales opportunities with these existing customers.

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to sell well.  The team has maintained a large and loyal customer base of digital artists around the world, and 
we are delivering new, enhanced releases of our highly popular products, including Poser®, Anime Studio®, 
and Clip Studio Paint® (formerly Manga Studio®), on a regular cadence.  Consumers are increasingly access-
ing multi-media content via mobile devices. Our graphics solutions help fuel the market with rich, animated 
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high-performing wireless networks.

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•  (cid:58)(cid:76)(cid:16)(cid:41)(cid:76)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:38)(cid:72)(cid:79)(cid:79)(cid:88)(cid:79)(cid:68)(cid:85)(cid:3)(cid:49)(cid:72)(cid:87)(cid:90)(cid:82)(cid:85)(cid:78)(cid:3)(cid:40)(cid:91)(cid:83)(cid:68)(cid:81)(cid:86)(cid:76)(cid:82)(cid:81)(cid:3)(cid:177)(cid:3)(cid:54)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3)(cid:83)(cid:85)(cid:82)(cid:89)(cid:76)(cid:71)(cid:72)(cid:85)(cid:86)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:81)(cid:72)(cid:72)(cid:71)(cid:3)(cid:75)(cid:72)(cid:79)(cid:83)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:58)(cid:76)(cid:16)(cid:41)(cid:76)(cid:3)(cid:82)(cid:3447)(cid:82)(cid:68)(cid:71)(cid:3)
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which is critical to attract and retain subscribers.

•  Mobile Marketing – With more than a quarter of the world’s population holding smartphones, consumer 

engagement via mobile is a priority for virtually every B2C company. 

•  Big Data/Analytics – In competitive markets, customer intelligence is what gives market leaders their 
advantage, and device analytics are becoming a key ingredient to gaining a fuller picture of consumer 
preferences and behaviors.

• 

Industrial Internet of Things (IIoT) – As industrial equipment and devices get connected to the Internet, 
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the air becomes an integral driver of wide-scale deployment.  

In  summary,  we  believe  we  have  the  technology  and  expertise  to  penetrate  these  key  markets  and  establish 
marquee customers domestically and internationally, which will provide the springboard we need to accelerate 
growth.  From a revenue perspective, we anticipate steady improvement over the course of 2016, with the stron-
gest growth coming in the second half of the year.  Customer concentration issues will decline as our new cus-
tomer deployments expand, and new business opportunities will increase by regaining a global market presence. 
As a result, we expect to end 2016 as a much stronger company.

I look forward to sharing our progress with you through our quarterly earnings calls, and I thank you for your 
continued support.

Most sincerely yours, 

William W. Smith, Jr. 
Chairman of the Board, 
President and Chief 
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UNITED STATES 
SECURITIES AND EXCHANGE COMMISSION 
Washington, D.C. 20549 
FORM 10-K 
______________ 

[X] 

ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT 
OF 1934 

For the fiscal year ended December 31, 2015 

[  ] 

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE 
ACT OF 1934 

For the transition period from __________ to __________ 

Commission File Number 01-35525 

SMITH MICRO SOFTWARE, INC. 
(Exact name of registrant as specified in its charter) 
_____________________ 

Delaware 
(State or other jurisdiction of incorporation or organization) 

33-0029027 
(I.R.S. Employer Identification Number) 

51 Columbia, Aliso Viejo, CA 
(Address of principal executive offices) 

92656 
(Zip Code) 

Registrant's telephone number, including area code: (949) 362-5800 

Common Stock, $.001 par value 
(Title of each class) 

The NASDAQ Stock Market LLC 
 (Name of each exchange on which registered) 

_____________________ 

Securities registered pursuant to Section 12(b) of the Act: Common Stock, $.001 par value 
Securities registered pursuant to Section 12(g) of the Act: None 

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. 
YES [ ] NO [X] 

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Securities 

Exchange Act of 1934  YES [ ]  NO [X] 

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the 
Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to 
file such reports), and (2) has been subject to such filing requirements for the past 90 days. YES [X] NO [ ] 

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, 
every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T during the preceding 12 
months (or for such shorter period that the registrant was required to submit and post such files). YES [X] NO [ ] 

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K is not contained herein, and 

will not be contained, to the best of registrant's knowledge, in definitive proxy or information statements incorporated by 
reference in Part III of this Form 10-K or any amendment to this Form 10-K [ ] 

Indicate by check mark if whether the registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer. 

See definition of “accelerated filer and large accelerated filer” in Rule 12b-2 of the Exchange Act. (Check one): 

Large accelerated filer [  ]   
Non-accelerated filer [] (Do not check if a smaller reporting company)   

 Accelerated filer [ ] 
 Smaller reporting company [X] 

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). 

 YES [ ] NO [X] 

As of June 30, 2015, the last business day of the registrant’s most recently completed second quarter, the aggregate market 

value of the common stock of the registrant held by non-affiliates was $45,553,408 based upon the closing sale price of such 
stock as reported on the Nasdaq Global Market on that date. For purposes of such calculation, only executive officers, board 
members, and beneficial owners of more than 10% of the registrant’s outstanding common stock are deemed to be affiliates. 

As of February 26, 2016, there were 45,729,272 shares of common stock outstanding. 

DOCUMENTS INCORPORATED BY REFERENCE 

Portions of the registrant’s Proxy Statement for the 2016 Annual Meeting of Stockholders to be filed under the Securities Exchange Act of 

1934 are incorporated by reference in Part III of this report. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
SMITH MICRO SOFTWARE, INC. 
2015 ANNUAL REPORT ON FORM 10-K 
TABLE OF CONTENTS 

PART I 

BUSINESS .................................................................................................................................................... 4 

RISK FACTORS ........................................................................................................................................... 10 

UNRESOLVED STAFF COMMENTS ........................................................................................................ 18 

PROPERTIES ............................................................................................................................................... 18 

LEGAL PROCEEDINGS ............................................................................................................................. 19 

MINE SAFETY DISCLOSURES ................................................................................................................. 19 

PART II 

MARKET FOR REGISTRANT’S COMMON EQUITY, RELATED STOCKHOLDER 
MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES ....................................................... 20 
SELECTED CONSOLIDATED FINANCIAL DATA ................................................................................. 23 

MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION 
AND RESULTS OF OPERATIONS ............................................................................................................ 24 
QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK .............................. 33 
FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA .............................................................. 34 

CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND 
FINANCIAL DISCLOSURE ........................................................................................................................ 34 
CONTROLS AND PROCEDURES ............................................................................................................. 34 
OTHER INFORMATION ............................................................................................................................. 35 

PART III 

DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE ....................................... 36 
EXECUTIVE COMPENSATION ................................................................................................................ 37 

SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT 
AND RELATED STOCKHOLDER MATTERS ......................................................................................... 38 

CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR 
INDEPENDENCE ........................................................................................................................................ 38 
PRINCIPAL ACCOUNTING FEES AND SERVICES................................................................................ 38 

PART IV 

Item 1. 

Item 1A. 

Item 1B. 

Item 2. 

Item 3. 

Item 4. 

Item 5. 

Item 6. 

Item 7. 

Item 7A. 

Item 8. 

Item 9. 

Item 9A. 

Item 9B. 

Item 10. 

Item 11. 

Item 12. 

Item 13. 

Item 14. 

Item 15. 

EXHIBITS AND FINANCIAL STATEMENT SCHEDULES .................................................................... 39 

SIGNATURES .............................................................................................................................................. 43 

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 SPECIAL NOTE REGARDING FORWARD LOOKING STATEMENTS 

In this document, the terms “Smith Micro,” “Company,” “we,” “us,” and “our” refer to Smith Micro Software, Inc. 
and, where appropriate, its subsidiaries.   

This report contains forward-looking statements regarding Smith Micro which include, but are not limited to, statements 
concerning projected revenues, expenses, gross profit and income, the competitive factors affecting our business, market 
acceptance of products, customer concentration, the success and timing of new product introductions, and the protection 
of our intellectual property. These forward-looking statements are based on our current  expectations, estimates and 
projections about our industry, management's beliefs, and certain assumptions made by us. Words such as “anticipates,” 
“expects,” “intends,” “plans,” “predicts,” “potential,” “believes,” “seeks,” “estimates,” “should,” “may,” “will,” 
and variations of these words or similar expressions are intended to identify forward-looking statements.  Forward-
looking  statements  also  include  the  assumptions  underlying  or  relating  to  any  of  the  foregoing  statements.    These 
statements are not guarantees of future performance and are subject to risks, uncertainties, and assumptions that are 
difficult to predict. Therefore, our actual results could differ materially and adversely from those expressed or implied 
in  any  forward-looking  statements  as  a  result  of  various  factors.    Such  factors  include,  but  are  not  limited  to,  the 
following: 

(cid:2) 

(cid:2) 
(cid:2) 

(cid:2) 

(cid:2) 
(cid:2) 
(cid:2) 
(cid:2) 
(cid:2) 

(cid:2) 
(cid:2) 

(cid:2) 
(cid:2) 

(cid:2) 
(cid:2) 

(cid:2) 

our customer concentration given that the majority of our sales depend on a few large client relationships, 
including Sprint; 
our ability to become and remain profitable; 
the risk of being delisted from NASDAQ if our stock does not trade over $1.00 per share for 10 straight 
business days or if we fail to meet any of the other listing requirements; 
our quarterly revenues and operating results are difficult to predict and could fall below analyst or 
investor expectations, which could cause the price of our common stock to fall; 
changes in demand for our products from our key customers and their end users; 
the intensity of the competition and our ability to successfully compete; 
the pace at which the market for new products develop; 
our ability to hire and retain key personnel; 
the availability of third party intellectual property and licenses which may not be on commercially 
reasonable terms, or not at all; 
our ability to establish and maintain strategic relationships with our customers; 
our ability to assimilate acquisitions without diverting management attention and impacting current 
operations;  
our ability to protect our intellectual property and our ability to not infringe on the rights of others; 
our ability to raise additional capital to fund our operations and such capital may not be available to us at 
commercially reasonable terms or at all; 
security and privacy breaches in our systems may damage client relations and inhibit our ability to grow; 
interruptions or delays in the services we provide from our data center hosting facilities could harm our 
business; and 
those additional factors which are listed under the section “1A. Risk Factors,” beginning on page 10 of 
this report. 

The  forward-looking  statements  contained  in  this  report  are  made  on  the  basis  of  the  views  and  assumptions  of 
management regarding future events and business performance as of the date this report is filed with the Securities and 
Exchange Commission (the “SEC”). We do not undertake any obligation to update these statements to reflect events or 
circumstances occurring after the date this report is filed. 

3 

 
 
 
 
 
 
PART I 

Item 1. BUSINESS 

General 

Smith Micro provides software to simplify and enhance the mobile experience. As a leader in wireless connectivity, 
our  applications  ensure  high  quality  of  service  for  mobile  users  while  optimizing  networks  for  wireless  service 
providers and enterprises.  Using our intelligent  device  software, along with premium voice, video and  messaging 
applications, we create new opportunities to engage consumers and monetize mobile services.  In addition to wireless 
solutions, Smith Micro develops 2D/3D  graphics software used by professional artists,  animators, illustrators, and 
designers worldwide.   

Smith Micro’s mission is to help our customers thrive in a connected world.   Over the past three decades, we have 
developed deep expertise in embedded software for mobile devices, policy-based management platforms, and highly-
scalable  client  and  server  applications.    Our  wireless  software  is  used  by  Tier  1  mobile  network  operators,  cable 
providers, and device manufacturers, as well as enterprise companies across a wide range of industries, helping these 
businesses capitalize on the growth of connected consumers and the Internet of Things (“IoT”).  Specifically, we help 
our customers: 

(cid:2) 

optimize networks, reduce operational costs, and deliver “best-connected” user experiences; 

(cid:2)  manage mobile devices over the air for maximum performance, efficiency and reliability; 

(cid:2) 

(cid:2) 

provide greater insight into user experience to improve service quality and customer loyalty;  

engage and grow high-value relationships with their customers using smartphones. 

We continue to innovate and evolve our business to take advantage of industry trends and emerging markets, such as 
“Big  Data”  analytics,  the  explosion  of  Wi-Fi  hotspots,  and  business-to-consumer  (“B2C”)  mobile  marketing  and 
advertising.  The key to our longevity, however, is not simply technology innovation, but a never-ending focus on 
customer value.  

The Company was incorporated in California in November 1983, and reincorporated in Delaware in June 1995. Our 
principal executive offices are located at 51 Columbia, Aliso Viejo, California 92656. Our telephone number is (949) 
362-5800.  Our  website  address  is  www.smithmicro.com.  Our  NASDAQ  symbol  is  SMSI,  and  we  make  our  SEC 
filings available on the Investor Relations page of our website. Information contained on our website is not part of this 
Annual Report on Form 10-K. 

Business Segments 

Our business is focused on two industry segments: Wireless and Graphics. We do not separately allocate operating 
expenses, nor do we allocate specific assets to these segments. Therefore, segment information reported includes only 
revenues and cost of revenues. See Note 6 of Notes to Consolidated Financial Statements for financial information 
related to our business segments and geographical information. 

Wireless 

The wireless industry continues to undergo rapid change on all fronts, from the growing expanse of Wi-Fi and cellular 
networks, to the vast array of connected devices, mobile applications, and digital content consumed by users who want 

4 

 
 
 
information  and  entertainment  anytime,  anywhere.    While  most  of  us  think  about  being  “connected”  in  terms  of 
computers, tablets and smartphones, the Internet of Things is creating a world where almost anything can be connected 
to the wireless internet.  In addition, pervasive connectivity has changed the way business operates on small and grand 
scales.  For example, Wi-Fi hotspots are being deployed by neighborhood bookstores to keep customers on premise 
longer and by large sports arenas to support real-time video feeds into social networks and online broadcasts.  Retailers 
are now spending more than 50% of their advertising budgets on mobile media, and targeting for those advertisements 
is driven by “Big Data” initiatives that collect consumer information from virtually every online or mobile interaction. 

Although  there  are  numerous  business  opportunities  associated  with  pervasive  connectivity,  there  are  also  many 
challenges: 

-  Complexity, congestion, and spectrum scarcity plague wireless networks, making it difficult and expensive to 

satisfy the demand for mobile services by consumers and businesses. 

-  Mobile Network Operators (“MNO”) are being marginalized by over-the-top messaging applications and face 
growing competitive pressure from Cable/Multiple Service Operators (“MSO”) and others deploying Wi-Fi 
networks to attract mobile users. 

-  Enterprises face increasing pressure to mobilize workforces, operations, and customer engagement, but lack the 

expertise and technologies needed to leverage mobile securely and cost-effectively. 

-  Consumers - frustrated by slow, congested networks and inconsistent device/app behavior – seek simpler 

network access and more personalized mobile experiences, while continually pushing for faster, cheaper, and 
more secure wireless services.   

To  address  these  challenges,  Smith  Micro  offers  multi-platform,  modular  solutions  organized  into  three  product 
families:   

NetWise® – The NetWise policy-on-device platform takes our connectivity and control capabilities to new heights. 
For mobile network operators, NetWise helps reduce cellular congestion and optimize data traffic across 3G, 4G, and 
Wi-Fi networks.  NetWise also provides critical insights into user experience from the device perspective, helping 
operators to improve service quality, which increases customer loyalty and retention.  For cable/fixed line providers 
deploying  Wi-Fi  networks,  NetWise  facilitates  Wi-Fi  on-boarding  with  streamlined  discovery  and  secure 
authentication  to  hotspots,  while  managing  Wi-Fi  Quality  of  Service.    Beyond  the  benefits  of  improving  network 
connectivity, NetWise can be used by service providers and enterprises to enhance mobile marketing to consumers.  
As more and more marketing tactics shift to mobile, NetWise offers retailers, brands, banks, and other B2C companies 
a better way to engage smartphone users with more personalized, context-based offers and services. 

CommSuite® – CommSuite allows operators and enterprises to deliver and monetize premium voice, messaging, and 
video  services  over  mobile  devices.  CommSuite  gives  operators  new  ways  to  grow  revenue  through  convenient, 
innovative  voice features, such as Visual Voicemail, Voice-to-Text transcription, and animated Avatar messaging.  
CommSuite’s flexible design and deployment methods support many business models, including “freemium” try-and-
buy offers, monthly subscriptions, content purchases, and ad-sponsored services.  CommSuite also enables efficient, 
high-performance streaming of mobile video content for entertainment, hospitality, large venues, and other industries. 

QuickLink®  –  Our  QuickLink  connection  managers  have  shipped  on  more  than  100  million  devices  worldwide, 
forming  the  foundation  of  our  heritage  as  the  leader  in  mobile  connectivity.    Many  of  the  world’s  largest  mobile 
network operators, including AT&T, Bell Canada, Orange, Sprint,  T-Mobile, Verizon Wireless, and Vodafone, have 
deployed  QuickLink  as  a  white-label  connection  management  application  to  their  subscribers.      QuickLink 
components  are  embedded  by  leading  chipset  manufacturers  and  module  makers  to  ensure  that  connectivity  is 
consistent across device types.  QuickLink is also used by enterprises and public sector organizations with mobile 
workforces to provide enhanced security and configurability over public and private wireless networks. 

5 

 
 
 
 
Through our broad software portfolio, Smith Micro offers exceptional expertise in mobile platforms, integration to 
operator networks, and wireless industry standards.  Our powerful efficient on-device expert system and analytics are 
the perfect complements to the “Big Data” and mobile marketing initiatives driving most customer acquisition and 
loyalty programs today.  Further, our ability to customize solutions and accelerate time to market for mobile services, 
while meeting stringent reliability and security requirements, makes us a leading choice for any company that wants 
to deliver more with mobile. 

Graphics 

The Graphics (formerly Productivity & Graphics) group develops a variety of software, including graphic design and 
animation, and compression and PC/Mac utilities, for consumers, professional artists, and educators. These products 
through  direct  sales  on  Smith  Micro  websites  (smithmicro.com,  mysmithmicro.com  and 
are  available 
contentparadise.com), as well as through affiliate websites, resellers, and retail outlets. This group also republishes 
and markets third-party software that complements the Company’s existing line of products. 

The group’s primary focus is its line of graphic software, in particular Poser®, Anime Studio®, and Clip Studio® 
(formerly Manga Studio®).  These products are aimed at digital artists and designers of all skill levels, helping them 
to produce professional quality animations, comics, illustrations, and other 2D and 3D designs.  Poser is widely used 
for  3D  human  figure  design  and  animation,  as  well  as  for  creating  photorealistic  images  for  a  variety  of 
industries.  Anime Studio is used by both hobbyists and professional artists working for high-end animation studios 
in the motion picture industry, and Clip Studio is the leading software for comic illustration and manga creation, used 
by famous graphic novelists such as Dave Gibbons, the author of New York Times Bestseller “Watchmen.” The group 
is continually enhancing and mobilizing these solutions to  reach new markets including gaming, industrial design, 
social networks, and more. 

Products 

Our primary products consist of the following: 

Business 
Segment 
Wireless 

Products 

Description 

NetWise® Director 

NetWise® SmartSpot 

NetWise® Captivate 

NetWise® OMC 

NetWise® FOTA 

NetWise® I/O 

CommSuite® VVM  

CommSuite® VTT 

CommSuite® AniMates® 

CommSuite® VIDIO Prime® 

Intelligent traffic management for data offload and 
seamless, secure access to 3G/4G/Wi-Fi networks 
Wi-Fi discoverability, promotion, and automated 
authentication 
Mobile marketing platform that uses real-time 
conditions, events, location, and analytics to better 
engage customers  
Open Management Client for OMA-DM standards-
based device management   
Lightweight device agent and deployment server for 
updating Firmware Over The Air (“FOTA”) 
A toolkit for testing client/server interoperability using 
the ANDSF networking standard 

Visual Voicemail (“VVM”) delivered directly to a 
mobile phone app and managed-like email  
Voice-to-Text (“VTT”) transcription of voicemail and 
voice SMS messages 
Talking avatars that let users lip-synch a message with 
voice effects, backgrounds, stickers, and photos to 
personalize mobile communications 
Adaptive streaming of live or pre-recorded video 
content to support mobile viewing across laptops, 
tablets, phones, TVs, and more 

6 

 
 
 
 
 
 
QuickLink® Mobile 

QuickLink® Mobility 

QuickLink® Zero 

QuickLink® MBIM Middleware 

Graphics 

Poser® 

Anime Studio®  

Clip Studio®  
(formerly Manga Studio®)  
MotionArtist ™  

StuffIt Deluxe®  

Sock Puppets™ 

Connection management application to control, 
customize, and automate wireless connections from 
PCs and Macs to WWAN and WLAN/Wi-Fi networks 
Mobile VPN and connection manager targeted to 
enterprises with mobile workforces, as well as the 
public sector 
Streamlined connectivity for mobile hotspot features 
on smartphones and mobile broadband devices, with 
billing integration, automated diagnostics, usage 
metering, and data management 
Customizable drivers that support the Mobile 
Broadband Interface Model (“MBIM”) standard for 
connecting USB devices to a variety of operating 
systems 

3D rendering and animation software for photorealistic 
characters, art, illustration, and digital design 
Complete 2D animation program for creating movies, 
cartoons, anime, and cut out animations 
Comic illustration software for creating manga, comic 
art, and graphic novels 
A fast, easy solution for creating animatics and 
interactive presentations  
A patented, lossless compression solution for 
documents and media 
iOS app to create lip-synched cartoons and share them 
on Facebook and YouTube 

Marketing and Sales Strategy 

Because of our broad product portfolio, deep integration experience, and flexible business models, we can quickly 
bring  to  market  innovative  solutions  that  support  our  customers’  needs  to  create  new  revenue  opportunities  and 
differentiate their products and services among their competitors.   

Our marketing and sales strategy is as follows:  

Leverage Operator and OEM Relationships. We continue to capitalize on our strong relationships with the world’s 
leading mobile network operators, multiple service operators, and device manufacturers. These customers serve as our 
primary distribution channel, providing access to hundreds of millions of end users around the world. 

Focus on High-Growth Markets. We continue to focus on mobile marketing, analytics/Big Data, premium messaging 
services, and wireless connectivity taking advantage of expanding 4G and Wi-Fi networks, as well as the explosive 
growth of smartphones, tablets, and IoT devices.  

Expand our Customer Base. In addition to growing business with current customers, we are increasing penetration of 
the enterprise market, with particular focus on large B2C companies, such as retail, brands, banking, and hospitality, 
as well as industrial IoT companies deploying connected devices.    

Key Revenue Contributors 

Revenues  to  Sprint  and  their  respective  affiliates  in  the  Wireless  business  segment  accounted  for  65.4%  of  the 
Company’s total revenues for the fiscal year 2015. Revenues to FastSpring in the Graphics (formerly Productivity & 
Graphics) business segment accounted for 11.3% of the Company’s total revenues for the fiscal year 2015.  Revenues 
to Sprint and their respective affiliates in the Wireless business segment accounted for 68.0% of the Company’s total 

7 

 
 
 
 
 
 
 
revenues for the fiscal year 2014. Revenues to FastSpring in the Graphics business segment accounted for 11.2% of 
the  Company’s  total  revenues  for  the  fiscal  year  2014.    In  2013,  our  two  largest  customers  (Sprint  and  Verizon 
Wireless) accounted for 53.1% and 13.0%, respectively, of our total revenues. Revenues to FastSpring in the Graphics 
business segment accounted for 11.4% of the Company’s total revenues for fiscal year 2013.   Our major customers 
could reduce their orders of our products in favor of a competitor's product or for any other reason. The loss of any of 
our major customers or decisions by a significant customer to substantially reduce purchases could have a material 
adverse effect on our business. 

Customer Service and Technical Support 

We provide technical support and customer service through our online knowledge base, via email, and live chat. OEM 
customers generally provide their own primary customer support functions and rely on us for support to their own 
technical support personnel. 

Product Development 

The software industry, particularly the wireless market, is characterized by rapid and frequent changes in technology 
and user needs. We work closely with industry groups and customers, both current and potential, to help us anticipate 
changes in technology and determine future customer needs. Software functionality depends upon the capabilities of 
the  hardware.  Accordingly,  we  maintain  engineering  relationships  with  various  hardware  manufacturers  and  we 
develop our software in tandem with their product development. Our engineering relationships with manufacturers, 
as  well  as  with  our  major  customers,  are  central  to  our  product  development  efforts.  We  remain  focused  on  the 
development  and  expansion  of  our  technology,  particularly  in  the  wireless  space.  Research  and  development 
expenditures amounted to $13.9 million, $14.2 million, and $21.3 million for the years ended December 31, 2015, 
2014, and 2013, respectively. 

Manufacturing 

Although  we primarily deliver our software via electronic downloads,  we do deliver our  software in several  other 
forms. We offer a package or kit that may include CD-ROMs and certain other documentation or marketing material. 
We  also  permit  selected  OEM  customers  to  duplicate  our  products  on  their  own  CD-ROMs,  USB  devices,  or 
embedded devices, and pay a royalty based on usage.  Some OEM business requires that we provide a CD, which 
includes a soft copy of a user guide. Finally, we grant licenses to certain OEM customers that enable those customers 
to preload a copy of our software onto a personal computer. With the enterprise sales program, we offer site licenses 
under which a corporate user is allowed to distribute copies of the software to users within their corporate sites. 

Our product development group produces a product master for each product that is then duplicated and packaged into 
products by the  manufacturing organization.  All product components are purchased by our personnel in our Aliso 
Viejo, California facility. Our manufacturing is subcontracted to outside vendors and includes the replication of CD-
ROMs and the printing of documentation materials. Assembly of the final package is completed by our Aliso Viejo, 
California facility.  

Competition 

The markets in which we operate are highly competitive and subject to rapid changes in technology. These conditions 
create new opportunities for Smith Micro, as well as for our competitors, and we expect new competitors to enter the 
market. We will not only compete with other software vendors for new customer contracts, we will also compete to 
acquire technology and qualified personnel. 

We  believe  that  the  principal  competitive  factors  affecting  the  mobile  software  market  include  domain  expertise, 
product features, usability, quality, price, customer service, and effective sales and marketing efforts. Although we 

8 

 
 
believe that our products currently compete favorably with respect to these factors, there can be no assurance that we 
can maintain our competitive position against current and potential competitors. We also believe that the market for 
our software products  has been and  will continue to be characterized by  significant price competition.  A  material 
reduction in the price of our products could negatively affect our profitability. 

Many existing and potential customers have the resources to develop products that compete directly with our products. 
These customers may discontinue the purchase of our products. Our future performance is substantially dependent 
upon the extent to which existing customers elect to purchase software from us rather than design and develop their 
own software. 

Proprietary Rights and Licenses 

Our success and ability to compete is dependent upon our software code base, our programming methodologies and 
our  other  intellectual  properties.  To  protect  our  proprietary  technology  and  intellectual  property,  we  rely  on  a 
combination of trade secrets, nondisclosure agreements, patents, copyright and  trademark law that may afford only 
limited protection. As of December 31, 2015, we owned 92 issued U.S. patents and have 2 U.S. patent applications 
that are currently pending. These patents are intended to provide generalized protection of our intellectual property 
technology base and we will continue to apply for various patents and trademarks in the future as we deem necessary 
to protect our intellectual property technology base. 

We seek to avoid unauthorized use and disclosure of our proprietary intellectual property by requiring employees and 
consultants with access to our proprietary information to execute confidentiality agreements with us and by restricting 
access to our source code. The deterrent steps that we have taken to protect our proprietary technology may not be 
adequate to deter misappropriation of our proprietary information or prevent the successful assertion of any adverse 
claim against us relating to software or intellectual property utilized by us. In addition, we may not be able to detect 
unauthorized use of our intellectual property rights or take effective steps to enforce those rights.  

In  selling  our  products,  we  primarily  rely  on  “shrink  wrap”  licenses  that  are  not  signed  by  licensees  and  may  be 
unenforceable under the laws of certain jurisdictions. In addition, the laws of some foreign countries do not protect 
our proprietary rights to as great an extent as do the laws of the United States. Accordingly, the means we currently 
use to protect and enforce all of our proprietary rights and intellectual property rights may not be adequate. Moreover, 
our competitors may independently develop competitive technology similar to ours. We also license technology on a 
non-exclusive basis from several companies for inclusion in our products and anticipate that we will continue to do 
so in the future. If we are unable to continue to license these technologies or to license other necessary technologies 
for inclusion in our products, or such third party technologies become subject to claims directed to or against the third 
party technologies used by us, or if we experience substantial increases in royalty payments under these third party 
licenses, our business could be materially and adversely affected. 

Employees 

As of December 31, 2015, we had a total of 191 employees within the following departments: 119 in engineering, 38 
in sales and marketing, 15 in operations and customer support, and 19 in management and administration. We are not 
subject to any collective bargaining agreement and we believe that our relationships with our employees are good. 

9 

 
 
 
 
 
Item 1A. RISK FACTORS 

Our future operating results are highly uncertain. Before deciding to invest in our common stock or to maintain or 
increase your investment, you should carefully consider the risks described below, in addition to the other information 
contained in this report and in our other filings with the SEC, including our reports on Forms 10-K, 10-Q and 8-K. 
The  risks  and  uncertainties  described  below  are  not  the  only  ones  we  face.  Additional  risks  and  uncertainties  not 
presently known to us or that we currently deem immaterial may also affect our business operations. If any of these 
risks actually occur, our business, financial condition or results of operations could be seriously harmed. In that event, 
the market price for our common stock could decline and you may lose all or part of your investment.  

We derive a significant portion of our revenues from sales of a small number of products to Sprint, so our revenues 
and operating results are highly vulnerable to shifts in demand and may decline.  

In  our  Wireless  business  segment,  we  sell  primarily  to  large  carriers,  cable  operators,  and  original  equipment 
manufacturers (“OEMs”), so there are a limited number of actual and potential customers for our products, resulting 
in customer concentration for sales of our products and services.  For the  year ended December 31, 2015, sales to 
Sprint and their affiliates comprised 65.4% of our total revenues.  Sprint has been going through several cost reduction 
and restructurings over the past several years, the latest being their announcement to reduce expenses by two billion 
dollars in 2016.  As such, our revenues with Sprint are projected to be down approximately 25-34% in 2016 versus 
2015.  

Because of our customer concentration, this carrier and other large customers may have significant pricing power over 
us,  and  any  material  decrease 
them  would  materially  affect  our  revenues  and 
profitability.  Additionally, carriers, cable operators, and OEMs are not the end users of our products.  If any of their 
efforts to market products and services incorporating our software are unsuccessful in the marketplace, our revenues 
and profitability could be adversely affected.  

to  any  of 

in  sales 

We  also  derive  a  significant  portion  of  our  revenues  from  a  few  vertical  markets,  such  as  wireless  carriers,  cable 
operators, and handset manufacturers.  In order to sustain and grow our business, we must continue to sell our software 
products in these vertical markets. Shifts in the dynamics of these vertical markets, such as new product introductions 
by our competitors, could materially harm our results of operations, financial condition and prospects. To increase our 
sales outside our core vertical markets, for example to large enterprises, requires us to devote time and resources to 
hire and train sales employees familiar with those industries. Even if we are successful in hiring and training sales 
teams, customers in other vertical markets may not need or sufficiently value our current products or new product 
introductions. 

The  Company  has  a  history  of  net  losses,  may  incur  substantial  net  losses  in  the  future,  and  may  not  achieve 
profitability. 

We  expect  to  continue  to  incur  increased  expenses  as  we  implement  initiatives  designed  to  grow  our  business, 
including, among other things, the development and marketing of new products and services, further international and 
domestic expansion, and general and administrative expenses associated with being a public company. If our revenues 
do not increase to offset these expected increases in operating expenses, we will continue to incur significant losses 
and  will  not  become  profitable.    Our  revenues  could  decline  and  accordingly,  we  may  not  be  able  to  achieve 
profitability in the foreseeable future. 

If there are delays in the distribution of our products or if customer negotiations for our new products cannot occur on 
a timely basis, we may not be able to generate revenues sufficient to meet the needs of the business in the foreseeable 
future or at all. 

If we fail to meet the requirements for continued listing on the NASDAQ Stock Market, our common stock would 
likely be delisted from trading on NASDAQ, which would likely reduce the liquidity of our common stock and could 
cause our trading price to decline. 

10 

 
 
 
 
 
 
 
 
 
 
Our common stock is currently listed for quotation on the NASDAQ Stock Market. We are required to meet specified 
financial requirements in order to maintain our listing on NASDAQ. If we fail to satisfy NASDAQ’s continued listing 
requirements, our common stock would likely be delisted from NASDAQ and our common stock may trade on the 
OTC Market.  Any potential delisting of our common stock from NASDAQ would likely result in decreased liquidity 
and increased volatility of our common stock, and would likely cause our trading price to decline. 

During 2015, the Company failed to comply with NASDAQ’s Marketplace Rule 5450(a)(1) because the bid price for 
the Company’s common stock over a 30 consecutive business day period had closed below the minimum $1.00 per 
share requirement for continued listing.  The Company had until March 8, 2016 to regain compliance if the stock price 
closes  above  $1.00  per  share  for  10  consecutive  business  days.    The  Company  has  submitted  a  recovery  plan  to 
NASDAQ and hopes to receive approval of an extension to implement the plan. 

There can be no assurance that the Company will regain compliance or be able to achieve in the future or maintain 
compliance with the Minimum Stockholders’ Equity Rule, the minimum $1.00 per share rule, or other requirements 
for continued listing on NASDAQ. 

Our  quarterly  revenues  and  operating  results  are  difficult  to  predict  and  could  fall  below  analyst  or  investor 
expectations, which could cause the price of our common stock to fall. 

Our quarterly revenues and operating results have fluctuated significantly in the past and may continue to vary from 
quarter to quarter due to a number of factors, many of which are not within our control. If our operating results do not 
meet the expectations of securities analysts or investors, our stock price may decline. Fluctuations in our operating 
results may be due to a number of factors, including the following:  

(cid:2) 
(cid:2) 
(cid:2) 
(cid:2) 
(cid:2) 
(cid:2) 

(cid:2) 

(cid:2) 
(cid:2) 
(cid:2) 
(cid:2) 

(cid:2) 

the gain or loss of a key customer;  

the size and timing of orders from and shipments to our major customers;  

the size and timing of any product return requests;  

our ability to maintain or increase gross margins;  

variations in our sales channels or the mix of our product sales;  

our ability to anticipate market needs and to identify, develop, complete, introduce, market and produce 
new products and technologies in a timely manner to address those needs;  

the availability and pricing of competing products and technologies and the resulting effect on sales and 
pricing of our products;  

acquisitions; 

the effect of new and emerging technologies;  

the timing of acceptance of new mobile services by users of our customers’ services; 

deferrals of orders by our customers in anticipation of new products, applications, product enhancements 
or operating systems; and  

general economic and market conditions. 

We have difficulty predicting the volume and timing of orders. In any given quarter, our sales have involved, and we 
expect will continue to involve, large financial commitments from a relatively small number of customers. As a result, 
the cancellation or deferral of even a small number of orders would reduce our revenues, which would adversely affect 
our quarterly financial performance. Also, we have often recorded a large amount of our sales in the last month of the 
quarter and often in the last week of that month. Accordingly, delays in the closing of sales near the end of a quarter 
could cause quarterly revenues to fall substantially short of anticipated levels. Significant sales may also occur earlier 
than expected, which could cause operating results for later quarters to compare unfavorably with operating results 
from earlier quarters. 

11 

 
 
 
 
 
Future orders may come from new customers or from existing customers for new products.  The sales cycles may be 
greater than what we have experienced in the past, increasing the difficulty to predict quarterly revenues. 

Because we sell primarily to large carriers, cable/MSOs and OEM customers,  we have no direct relationship with 
most end users of our products.  This indirect relationship delays feedback and blurs signals of change in the quick-
to-evolve wireless ecosystem, and is one of the reasons we have difficulty predicting demand. 

A large portion of our operating expenses, including rent, depreciation and amortization, is fixed and difficult to reduce 
or change. Accordingly, if our total revenue does not meet our expectations, we may not be able to adjust our expenses 
quickly enough to compensate for the shortfall in revenue. In that event, our business, financial condition, and results 
of operations would be materially and adversely affected. 

Due to all of the foregoing  factors, and the other risks discussed in this report, you should not rely on quarter-to-
quarter comparisons of our operating results as an indication of future performance. 

Technology  and  customer  needs  change  rapidly  in  our  market,  which  could  render  our  products  obsolete  and 
negatively affect our business, financial condition and results of operations. 

Our success depends on our ability to anticipate and adapt to changes in technology and industry standards. We will 
also  need  to  continue  to  develop  and  introduce  new  and  enhanced  products  to  meet  our  target  markets’  changing 
demands, keep up with evolving industry standards, including changes in the Microsoft, Google, and Apple operating 
systems  with  which  our  products  are  designed  to  be  compatible,  and  to  promote  those  products  successfully.  The 
communications and utilities software markets in which we operate are characterized by rapid technological change, 
changing  customer  needs,  frequent  new  product  introductions,  evolving  industry  standards,  and  short  product  life 
cycles. In addition, the technology we market, which has been sold as software in the past, can be integrated at the 
chipset level by the leading mobile chipset manufacturers.  Any of these factors could render our existing products 
obsolete and unmarketable. In addition, new products and product enhancements can require long development and 
testing  periods  as  a  result  of  the  complexities  inherent  in  today’s  computing  environments  and  the  performance 
demanded by customers and called for by evolving wireless networking technologies. If our target markets do not 
develop as we anticipate, our products do not gain widespread acceptance in these markets, or we are unable to develop 
new  versions  of  our  software  products  that  can  operate  on  future  wireless  networks  and  PC  and  mobile  device 
operating systems and interoperate with other popular applications, our business, financial condition and results of 
operations could be materially and adversely affected. 

Competition within our target markets is intense and includes numerous established competitors and new entrants, 
which could negatively affect our revenues and results of operations. 

We operate in markets that are extremely competitive and subject to rapid changes in technology.  Because there are 
low barriers to entry into the software markets in which we participate and may participate in the future, we expect 
significant  competition  to  continue  from  both  established  and  emerging  software  companies  in  the  future,  both 
domestic and international.  In fact, our growth opportunities in new product markets could be limited to the extent 
established  and  emerging  software  companies  enter  or  have  entered  those  markets.  Furthermore,  our  existing  and 
potential OEM customers may acquire or develop products that compete directly with our products. 

Many  of  our  other  current  and  prospective  competitors  have  significantly  greater  financial,  marketing,  service, 
support, technical and other resources than we do. As a result, they may be able to adapt more quickly than we can to 
new or emerging technologies and changes in customer requirements or to devote greater resources to the promotion 
and sale of their products. Announcements of competing products by competitors could result in the cancellation of 
orders by customers in anticipation of the introduction of such new products.  In addition, some of our competitors 
are currently making complementary products that are sold separately. Such competitors could decide to enhance their 
competitive  position  by  bundling  their  products  to  attract  customers  seeking  integrated,  cost-effective  software 
applications. Some competitors have a retail emphasis and offer OEM products with a reduced set of features. The 
opportunity for retail upgrade sales may induce these and other competitors to make OEM products available at their 
own cost or even at a loss.  We also expect competition to increase as a result of software industry consolidations, 
which may lead to the creation of additional large and well-financed competitors.  Increased competition is likely to 
result in price reductions, fewer customer orders, reduced margins, and loss of market share. 

12 

 
 
We are entering new, emerging markets in which we have limited experience; if these markets do not develop or 
we are unable to otherwise succeed in them, our revenues will suffer and the price of our common stock will likely 
decline. 

Our  recent  and  planned  product  introductions  to  support  new  higher  speed  networking  and  4G  technologies  have 
allowed  us  to  enter  new  markets,  such  as  mobile  marketing  and  analytics  (Big  Data).  A  viable  market  for  these 
products may not develop or be sustainable, and we may face intense competition in these markets.  In addition, our 
success in these markets depends on our carrier, MSO, and enterprise customers’ ability to successfully introduce new 
mobile services enabled by our products and our ability to broaden our carrier customer base, which we believe will 
be difficult and time-consuming.  If the expected benefits from entering new markets do not materialize, our revenues 
will suffer and the price of our common stock would likely decline.  In addition, to the extent we enter new markets 
through acquisitions of companies or technologies, our financial condition could be harmed or our stockholders could 
suffer dilution without a corresponding benefit to our company if we do not realize expected benefits of entering such 
new markets. 

If the adoption of and investments in new technologies and services grows more slowly than anticipated  in our 
product planning and development, our operating results, financial condition, and prospects may be negatively 
affected.   

If the adoption of and investments in new networking and 4G technologies and services does not grow or grows more 
slowly than anticipated, we will not obtain the anticipated returns from our planning and development investments.  
We have introduced new high-speed networking and 4G products, but the pace of the market introduction of such 
technologies  is  uncertain.    Future  sales  and  any  future  profits  from  these  and  related  products  are  substantially 
dependent upon the acceptance and use of these new technologies, and on the continued adoption and use of mobile 
data services by end users.   

Many  of  our  customers  and  other  communications  service  providers  have  made  and  continue  to  make  major 
investments in next generation networks that are intended to support more complex applications.  If communications 
service providers delay their deployment of networks or fail to deploy such networks successfully, demand for our 
products could decline, which would adversely affect our revenues.  Also, to the extent we devote substantial resources 
and incur significant expenses to enable our products to be interoperable with new networks that have failed or have 
been delayed or not deployed, our operating results, financial condition, and prospects may be negatively affected. 

If we are unable to retain key personnel, the loss of their services could materially and adversely affect our business, 
financial condition and results of operations. 

Our future performance depends in significant part upon the continued service of our senior management and other 
key technical and consulting personnel. We do not have employment agreements with our key employees that govern 
the length of their service. The loss of the services of our key employees would materially and adversely affect our 
business, financial condition and results of operations. Our future success also depends on our ability to continue to 
attract, retain, and motivate qualified personnel, particularly highly skilled engineers involved in the ongoing research 
and development required to develop and enhance our products. Competition for these employees remains high and 
employee retention is a common problem in our industry. Our inability to attract and retain the highly trained technical 
personnel that are essential to our product development, marketing, service and support teams may limit the rate at 
which we can generate revenue, develop new products or product enhancements and generally would have an adverse 
effect on our business, financial condition and results of operations. 

We rely directly and indirectly on third-party intellectual  property and licenses, which may not be available on 
commercially reasonable terms or at all.  

Many of the Company’s products and services include third-party intellectual property, which requires licenses from 
those third parties directly to us or to unrelated companies which provide us  with sublicenses and/or execution of 
services for the operation of our business.  These products and services include our wireless suite of products, as well 
as our graphics products.  The Company has historically been able to obtain such licenses on reasonable terms.  There 
is however no assurance that in the future the necessary licenses could be obtained on acceptable terms or at all.  If 

13 

 
 
the Company or our third party service providers are unable to obtain or renew critical licenses on reasonable terms, 
we may be forced to terminate or curtail our products and services which rely on such intellectual property, and our 
financial condition and operating results may be materially adversely affected. 

If we fail to continue to establish and maintain strategic relationships with mobile device manufacturers, wireless 
carriers,  cable  MSOs  and  network  infrastructure  manufacturers,  market  acceptance  of  our  products,  and  our 
profitability may suffer. 

Most of our strategic relationships with mobile device manufacturers are not subject to written contract, but rather are 
in the form of informal working relationships. We believe these relationships are valuable to our success. In particular, 
these relationships provide us with insights into product development and emerging technologies, which allows us to 
keep abreast of, or anticipate, market trends, and helps us serve our current and prospective customers. Because these 
relationships  are  not  typically  governed  by  written  agreements,  there  is  no  obligation  for  many  of  our  partners  to 
continue  working  with  us.  If  we  are  unable  to  maintain  our  existing  strategic  relationships  with  mobile  device 
manufacturers or if we fail to enter into additional strategic relationships or the parties with whom we have strategic 
relationships  favor  one  of  our  competitors,  our  ability  to  provide  products  that  meet  our  current  and  prospective 
customers’ needs could be compromised and our reputation and future revenue prospects could suffer. For example, 
if our software does not function well with a popular mobile device because we have not maintained a relationship 
with its manufacturer, carriers seeking to provide that device to their respective customers could choose a competitor’s 
software over ours or develop their own. Even if we succeed in establishing these relationships, they may not result 
in additional customers or revenues. 

Our growth depends in part on our customers’ ability and willingness to promote services and attract and retain 
new customers or achieve other goals outside of our control. 

We sell our products for use on handheld devices primarily through our carrier, cable/MSO, and enterprise customers. 
Losing the support of these customers may limit our ability to compete in existing and potential markets and could 
negatively affect our revenues. In addition, the success of these customers, and their ability and willingness to market 
services supported by our products, is critical to our future success. Our ability to generate revenues from sales of our 
software is also constrained by our carrier customers’ ability to attract and retain customers. We have no input into or 
influence upon their marketing efforts and sales and customer retention activities. If our large carrier customers fail to 
maintain or grow demand for their services, revenues or revenue growth from our products designed for use on mobile 
devices will decline and our results of operations will suffer. 

Acquisitions of companies or technologies may disrupt our business and divert management attention and cause 
our current operations to suffer. 

We  have  historically  made  targeted  acquisitions  of  smaller  companies  with  important  technology  and  expect  to 
continue to do so in the future.  As part of any acquisition, we will be required to assimilate the operations, products 
and personnel of the acquired businesses and train, retain, and motivate key personnel from the acquired businesses. 
We  may  not  be  able  to  maintain  uniform  standards,  controls,  procedures  and  policies  if  we  fail  in  these  efforts. 
Similarly,  acquisitions  may  cause  disruptions  in  our  operations  and  divert  management’s  attention  from  our 
company’s day-to-day operations, which could impair our relationships with our current employees, customers, and 
strategic partners. Acquisitions may also subject us to liabilities and risks that are not known or identifiable at the time 
of the acquisition. 

We may also have to incur debt or issue equity securities in order to finance future acquisitions. Our financial condition 
could be harmed to the extent we incur substantial debt or use significant amounts of our cash resources in acquisitions. 
The issuance of equity securities for any acquisition could be substantially dilutive to our existing stockholders. In 
addition, we expect our profitability could be adversely affected because of acquisition-related accounting costs, write 
offs, amortization expenses, and charges related to acquired intangible assets. In consummating acquisitions, we are 
also subject to risks of entering geographic and business markets in which we have had limited or no prior experience. 
If we are unable to fully integrate acquired businesses, products, or technologies within existing operations, we may 
not receive the intended benefits of acquisitions. 

14 

 
 
Our operating income or loss may continue to change due to shifts in our sales mix and variability in our operating 
expenses. 

Our operating income or loss can change quarter to quarter and year to year due to a change in our sales mix and the 
timing of our continued investments in research and development and infrastructure. We continue to invest in research 
and development, which is the lifeline of our technology portfolio.  The timing of these additional expenses can vary 
significantly quarter to quarter and even from year to year. 

Our products may contain undetected software defects, which could negatively affect our revenues. 

Our software products are complex and may contain undetected defects. In the past,  we have discovered software 
defects in certain of our products and have experienced delayed or lost revenues during the period it took to correct 
these problems.  Although we and our OEM customers test our products, it is possible that errors may be found or 
occur in our new or existing products after we have commenced commercial shipment of those products.  Defects, 
whether actual or perceived, could result in adverse publicity, loss of revenues, product returns, a delay in market 
acceptance of our products, loss of competitive position, or claims against us by customers. Any such problems could 
be costly to remedy and could cause interruptions, delays, or cessation of our product sales, which could cause us to 
lose existing or prospective customers and could negatively affect our results of operations. In addition, some of our 
software contains open source components that are licensed under the GNU General Public License and similar open 
source licenses. These components may contain undetected defects or incompatibilities, may cause us to lose control 
over  the  development  of  portions  of  our  software  code,  and  may  expose  us  to  claims  of  infringement  if  these 
components  are,  or  incorporate,  infringing  materials,  the  licenses  are  not  enforceable  or  are  modified  to  become 
incompatible with other open source licenses, or exposure  to misappropriation claims if these components include 
unauthorized materials from a third party. 

Regulations affecting our customers and us and future regulations, to which they or we may become subject to, 
may harm our business. 

Certain of our customers in the communications industry are subject to regulation by the Federal Communications 
Commission, which could have an indirect effect on our business. In addition, the United States telecommunications 
industry has been subject to continuing deregulation since 1984. We cannot predict when, or upon what terms and 
conditions, further regulation or deregulation might occur or the effect regulation or deregulation may have on demand 
for our products from customers in the communications industry. Demand for our products may be indirectly affected 
by regulations imposed upon potential users of those products, which may increase our costs and expenses. 

We  may  be  unable  to  adequately  protect  our  intellectual  property  and  other  proprietary  rights,  which  could 
negatively impact our revenues. 

Our  success  is  dependent  upon  our  software  code  base,  our  programming  methodologies  and  other  intellectual 
properties and proprietary rights. In order to protect our proprietary technology, we rely on a combination of trade 
secrets,  nondisclosure  agreements,  patents,  and  copyright  and  trademark  law.  We  currently  own  U.S.  trademark 
registrations for certain of our trademarks and U.S. patents for certain of our technologies.  However, these measures 
afford us only limited protection. Furthermore, we rely primarily on “shrink wrap” licenses that are not signed by the 
end user and, therefore, may be unenforceable under the laws of certain jurisdictions. Accordingly, it is possible that 
third parties may copy or otherwise obtain our rights without our authorization. It is also possible that third parties 
may independently develop technologies similar to ours. It may be difficult for us to detect unauthorized use of our 
intellectual property and proprietary rights. 

We may be subject to claims of intellectual property infringement as the number of trademarks, patents, copyrights 
and other intellectual property rights asserted by companies in our industry grows and the coverage of these patents 
and other rights and the functionality of software products increasingly overlap. From time to time, we have received 
communications from third parties asserting that our trade name or features, content, or trademarks of certain of our 
products infringe upon intellectual property rights held by such third parties. We have also received correspondence 
from third parties separately asserting that our products may infringe on certain patents held by each of the parties. 
Although we are not aware that any of our products infringe on the proprietary rights of others, third parties may claim 
infringement by us with respect to our current or future products. Additionally, our customer agreements require that 

15 

 
 
 
we  indemnify  our  customers  for  infringement  claims  made  by  third  parties  involving  our  intellectual  property 
embedded in their products. Infringement claims, whether with or without merit, could result in time-consuming and 
costly litigation, divert the attention of our management, cause product shipment delays, or require us to enter into 
royalty or licensing agreements with third parties. If we are required to enter into royalty or licensing agreements, they 
may not be on terms that are acceptable to us. Unfavorable royalty or licensing agreements could seriously impair our 
ability to market our products. 

We  may  raise  additional  capital  through  the  issuance  of  additional  equity  or  convertible  debt  securities  or  by 
borrowing money, in order to meet our capital needs. Additional funds may not be available on terms acceptable 
to us to allow us to meet our capital needs. 

We believe that the cash and cash equivalents and short-term investments on hand and the cash we expect to generate 
from operations will be sufficient to meet our capital needs for at least the next twelve months. However, it is possible 
that we may need or choose to obtain additional financing to fund our activities in the future. We could raise these 
funds by selling more stock to the public or to selected investors, or by borrowing money. We may not be able to 
obtain additional funds on favorable terms, or at all. If adequate funds are not available, we may be required to curtail 
our operations or other business activities significantly or to obtain funds through arrangements with strategic partners 
or others that may require us to relinquish rights to certain technologies or potential markets.  

In addition, we may file with the SEC a shelf registration statement to sell from time to time additional shares of our 
common stock in one or more offerings in amounts, at prices and on the terms that we will determine at the time of 
offering. If we raise additional funds by issuing additional equity or convertible debt securities (whether in a public 
offering or private placement), the ownership percentages of existing stockholders would be reduced.  In addition, the 
equity or debt securities that we issue may have rights, preferences, or privileges senior to those of the holders of our 
common stock. We currently have no established line of credit or other business borrowing facility in place. 

It is possible that our future capital requirements may vary materially from those now planned. The amount of capital 
that we will need in the future will depend on many factors, including: 

(cid:2) 
(cid:2) 

(cid:2) 

(cid:2) 
(cid:2) 
(cid:2) 
(cid:2) 
(cid:2) 
(cid:2) 

the market acceptance of our products; 

the levels of promotion and advertising that will be required to launch our products and achieve and 
maintain a competitive position in the marketplace; 

our business, product, capital expenditure, and research and development plans and product and 
technology roadmaps; 

the levels of working capital that we maintain; 

capital improvements to new and existing facilities; 

our ability to meet our headcount hiring commitment to the state of Pennsylvania; 

technological advances; 

our competitors’ response to our products; and 

our relationships with suppliers and customers. 

In addition, we may raise additional capital to accommodate planned growth, hiring, and infrastructure needs or to 
consummate acquisitions of other businesses, products or technologies. 

Our business, financial condition and operating results could be adversely affected as a result of legal,  business 
and economic risks specific to international operations. 

In recent years, our revenues derived from sales to customers outside the U.S. have not been material. Our revenues 
derived from such sales can vary from quarter to quarter and from year to year. We also frequently ship products to 
our domestic customers’ international manufacturing divisions and subcontractors. In the future, we may expand these 
international business activities. International operations are subject to many inherent risks, including: 

(cid:2) 
(cid:2) 

general political, social and economic instability; 

trade restrictions; 

16 

 
 
 
(cid:2) 
(cid:2) 
(cid:2) 
(cid:2) 

(cid:2) 
(cid:2) 
(cid:2) 
(cid:2) 
(cid:2) 
(cid:2) 
(cid:2) 
(cid:2) 

the imposition of governmental controls; 

exposure to different legal standards, particularly with respect to intellectual property; 

burdens of complying with a variety of foreign laws; 

import and export license requirements and restrictions of the United States and any other country in 
which we operate; 

unexpected changes in regulatory requirements; 

foreign technical standards; 

changes in tariffs; 

difficulties in staffing and managing international operations; 

difficulties in securing and servicing international customers; 

difficulties in collecting receivables from foreign entities; 

fluctuations in currency exchange rates and any imposition of currency exchange controls; and, 

potentially adverse tax consequences. 

These conditions may increase our cost of doing business. Moreover, as our customers are adversely affected by these 
conditions, our business with them may be disrupted and our results of operations could be adversely affected. 

Security and privacy breaches may harm our business. 

The uninterrupted operation of our hosted solutions and the confidentiality and security of third-party information is 
critical  to  our  business.  Any  failures  in  our  security  and  privacy  measures,  such  as  “hacking”  of  our  systems  by 
outsiders, could have a material adverse effect on our financial position and results of operations. If we are unable to 
protect, or our customers perceive that we are unable to protect, the security and privacy of our electronic information, 
our growth could be materially adversely affected. A security or privacy breach may: 

(cid:2) 
(cid:2) 
(cid:2) 
(cid:2) 

cause our customers to lose confidence in our solutions; 

harm our reputation; 

expose us to liability; and 

increase our expense from potential remediation costs. 

While we believe we use proven applications designed for data security and integrity to process electronic transactions, 
there can be no assurance that our use of these applications will be sufficient to address changing market conditions 
or the security and privacy concerns of existing and potential customers.  In addition, our customers and end users 
may  use  our  products  and  services  in  a  manner  which  violates  security  or  data  privacy  laws  in  one  or  more 
jurisdictions.  Any significant or high profile data privacy breaches or violations of data privacy laws, whether directly 
through our hosted solutions or by third parties using our products and services, could result in the loss of business 
and  reputation,  litigation  against  us  and  regulatory  investigations  and  penalties  that  could  adversely  affect  our 
operating results and financial condition. 

Interruptions or delays in service from data center hosting facilities could impair the delivery of our service and 
harm our business. 

We  currently  serve  our  customers  from  data  center  hosting  facilities.  Any  damage  to,  or  failure  of,  our  systems 
generally could result in interruptions in our service. Interruptions in our service may reduce our revenue, cause us to 
issue credits or pay penalties, cause customers to terminate their on-demand services, and adversely affect our renewal 
rates and our ability to attract new customers. 

17 

 
 
 
 
 
 
 
 
 
 
 
We may have exposure to additional tax liabilities. 

As a multinational corporation, we are subject to income taxes as well as sales, use, and other non-income based taxes, 
in  both  the  United  States  and  various  foreign  jurisdictions.  Significant  judgment  is  required  in  determining  our 
worldwide provision for income taxes, sales and use taxes, and other tax liabilities. Changes in tax laws or tax rulings 
may have a significantly adverse impact on our effective tax rate.   

We are also subject to non-income based taxes, such as payroll, sales, use, value-added, net worth, property, and goods 
and services taxes, in both the United States and various foreign jurisdictions. We are regularly under audit by tax 
authorities with respect to these non-income based taxes and may have exposure to additional non-income based tax 
liabilities. An increasing number of states have considered or have adopted laws that attempt to impose obligations on 
out-of-state retailers to collect sales and use taxes on their behalf.  A successful assertion by one or more states or 
foreign countries requiring  us to collect sales and use taxes  where  we do  not do so could result in substantial tax 
liabilities, including for past sales, as well as penalties and interest. 

Although we believe that our income and non-income based tax estimates are reasonable, there is no assurance that 
our provisions for taxes are correct, or that the final determination of tax audits or tax disputes will not be different 
from what is reflected in our historical income tax provisions and accruals.  If we are required to pay substantially 
more taxes in the future or for prior periods, our operating results and financial condition could be adversely affected. 

Item 1B. UNRESOLVED STAFF COMMENTS 

None.  

Item 2. PROPERTIES   

Our corporate headquarters, including our principal administrative, sales and marketing, customer support, and research 
and  development  facility,  is  located  in  Aliso  Viejo,  California,  where  we  currently  lease  and  occupy  approximately 
33,600 square feet of space pursuant to lease that expires on May 31, 2016.  We lease approximately 55,600 square feet 
in Pittsburgh, Pennsylvania under a lease that expires December 31, 2021.  Commencing February 1, 2015, we entered 
into an agreement to sublease 19,965 square feet of that space through the expiry date.  Internationally, we lease space in 
Belgrade, Serbia that expires December 30, 2016. 

We lease an additional 19,100 square feet in Aliso Viejo, California under a lease that expires January 31, 2022.  In 
August 2014, we signed an addendum to sublease all of this space commencing on September 15, 2014 for a three year 
period, with two, two-year renewal options.  The remaining lease expense, net of sublease income, has been accrued for 
in our 2013 restructuring liability account.   

We lease approximately 15,300 square feet in Watsonville, California under a lease that expires September 30, 2018.  In 
March 2014, we signed an addendum to sublease all of this space commencing on May 1, 2014.  We continued to pay 
our current monthly rent through June 30, 2014.  Beginning on July 1, 2014, we are paying the landlord a minimum 
amount of rent, with annual escalations, through the end of the lease.  This lease expense has been accrued for in our 
2013 restructuring liability account.  In 2014, we moved into a significantly smaller facility in Santa Cruz, California and 
are paying month-to-month rent. 

18 

 
 
 
 
Item 3. LEGAL PROCEEDINGS 

The  Company  may  become  involved  in  various  legal  proceedings  arising  from  its  business  activities.  While 
management does not believe the ultimate disposition of these  matters  will  have a  material adverse impact on  the 
Company’s consolidated results of operations, cash flows, or financial position, litigation is inherently unpredictable, 
and depending on the nature and timing of these proceedings, an unfavorable resolution could materially affect the 
Company’s future consolidated results of operations, cash flows or financial position in a particular period. 

Item 4. MINE SAFETY DISCLOSURES 

Not Applicable. 

19 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
PART II 

Item 5. MARKET FOR REGISTRANT’S COMMON EQUITY, RELATED STOCKHOLDER 
MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES 

Market Information 

Our common stock is traded on the NASDAQ Stock Market under the symbol “SMSI.” The high and low sale prices 
for our common stock as reported by NASDAQ are set forth below for the periods indicated. 

YEAR ENDED DECEMBER 31, 2015:
First Quarter
Second Quarter
Third Quarter
Fourth Quarter

YEAR ENDED DECEMBER 31, 2014:
First Quarter
Second Quarter
Third Quarter
Fourth Quarter

High

Low

$1.85
1.63
1.34
0.92

$2.69
2.07
1.37
1.23

$0.91
1.08
0.75
0.64

$1.44
0.66
0.88
0.74

On February 26, 2016, the closing sale price for our common stock as reported by NASDAQ was $0.69. 

For information regarding Securities Authorized for Issuance under Equity Compensation Plans, please refer to Item 
12. 

Stock Performance Graph  

The following graph and information compares the cumulative total stockholder return on our common stock against 
the cumulative total return of the S&P Midcap 400 Index and the S&P Midcap Applications Software Index (Peer 
Group) for the same period.  

The graph covers the period from December 31, 2010 through December 31, 2015. The graph assumes that $100 was 
invested in our common stock on December 31, 2010, and in each index, and that all dividends were reinvested. No 
cash dividends have been declared on our common stock. Stockholder returns over the indicated period should not be 
considered indicative of future stockholder returns. 

20 

 
 
         
        
         
        
         
        
         
        
         
        
         
        
 
COMPARISON OF 5 YEAR CUMULATIVE TOTAL RETURN*
Among Smith Micro Software, Inc., the S&P Midcap 400 Index,
and S&P MidCap Application Software

$250

$200

$150

$100

$50

$0

12/10

12/11

12/12

12/13

12/14

12/15

Smith Micro Software, Inc.

S&P Midcap 400

S&P MidCap Application Software

*$100 invested on 12/31/10 in stock or index, including reinvestment of dividends.
Fiscal year ending December 31.

Copyright© 2016 S&P, a division of McGraw Hill Financial. All rights reserved.

12/10 

12/11 

12/12 

12/13 

12/14 

12/15 

Smith Micro Software, Inc. 

100.00 

7.18 

9.53 

9.40 

6.16 

4.63 

S&P Midcap 400 

100.00 

98.27 

115.84 

154.64 

169.75 

166.05 

S&P MidCap Application 
Software 

100.00 

109.91 

143.98 

191.67 

199.72 

234.17 

The stock price performance included in this graph is not necessarily indicative of future stock price performance. 

Holders 

As of February 26, 2016, there were approximately 199 holders of record of our common stock based on information 
provided by our transfer agent. 

21 

 
 
 
 
  
 
 
 
 
 
 
 
 
Dividends 

We have never paid any cash dividends on our common stock and we have no current plans to do so. 

Recent Sales of Unregistered Securities 

None. 

Purchases of Equity Securities by the Company 

The table set forth below shows all purchases of securities by us during the fiscal year 2015:  

ISSUER PURCHASES OF EQUITY SECURITIES  

Total 
Number of 
Shares (or 
Units) 
Purchased 
as Part of 
Publicly 
Announced 
Plans or 
Programs 

Maximum 
Number (or 
Approximat
e Dollar 
Value) of 
Shares (or 
Units) that 
May Yet Be 
Purchased 
Under the 
Plans or 
Programs 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

Total 
Number of 
Shares (or 
Units) 
Purchased 

Average 
Price 
Paid per 
Share 
(or Unit) 

Period 

Mar 1-31, 2015 

105,086 

$1.54 

Jun 1-30, 2015 

89,336 

$1.30 

Sep 1-30, 2015 

119,343 

$1.00 

Dec 1-31, 2015 

80,437 

$0.75 

Total 

   394,202(a) 

The above table includes:  

(a) 
Acquisition of stock by the  Company as payment of  withholding taxes in connection  with the  vesting of 
restricted stock awards, in an aggregate amount of 394,202 shares during the periods set forth in the table.  All of the 
shares were cancelled when they were acquired.  

22 

 
 
   
 
Item 6. SELECTED CONSOLIDATED FINANCIAL DATA 

The following selected consolidated financial data should be read in conjunction with “Management’s Discussion and 
Analysis of Financial Condition and Results of Operations” and our consolidated financial statements and the related 
notes thereto appearing elsewhere in this Annual Report. The following selected consolidated statement of operations 
and comprehensive income (loss) data for the years ended December 31, 2015, 2014 and 2013, and the consolidated 
balance sheet data at December 31, 2015 and 2014, have been derived from audited consolidated financial statements 
included elsewhere in this Annual Report. The consolidated statement of operations and comprehensive income (loss) 
data presented below for the years ended December 31, 2012 and 2011, and the consolidated balance sheet data at 
December 31, 2013, 2012 and 2011 are derived from audited consolidated financial statements that are not included 
in this Annual Report. 

Consolidated Statement of Operations and Comprehensive Income (Loss) Data (in thousands, except per share data):
$    
Revenues

39,507

36,979

42,675

43,329

$       

$      

$      

2015

Year Ended December 31,
2013

2012

2014

Cost of revenues
Gross profit
Operating expenses:
   Selling and marketing
   Research and development
   General and administrative
   Restructuring expenses
   Goodwill and long-lived asset impairment
Total operating expenses
Operating loss
Non-operating income:
  Change in fair value of contingent liabiltiy
  Interest and other income (expense), net
Loss before provision for income taxes
Provision for income tax expense (benefit)
Net loss

Other comprehensive income (loss), before tax:
  Unrealized holding gains (losses) on available-
    for-sale securities
  Income tax expense related to items
    of other comprehensive income (expense)
  Other comprehensive income (expense), net of tax
Comprehensive loss

Net loss per share:
  Basic
  Diluted

Weighted average shares:
  Basic
  Diluted

8,152
31,355

8,902
13,863
11,128
-
-
33,893
(2,538)

-

4
(2,534)
68
(2,602)

9,317
27,662

9,559
14,192
13,218
2,435
-
39,404
(11,742)

-

(8)
(11,750)
49
(11,799)

9,707
32,968

15,675
21,305
18,216
5,602
-
60,798
(27,830)

-

30
(27,800)
153
(27,953)

8,448
34,881

16,666
24,767
20,211
238
-
61,882
(27,001)

1,210
94
(25,697)
(234)
(25,463)

2011

$     

57,767

13,761
44,006

26,594
41,711
25,279
3,184
112,904
209,672
(165,666)

-
131
(165,535)
(5,929)
(159,606)

(1)

-

(1)
(2,603)

$     

-

-
-
(11,799)

$     

7

-

7
(27,946)

$     

33

(24)

6
27
(25,436)

$     

1
(25)
(159,631)

$ 

$       
$       

(0.06)
(0.06)

$         
$         

(0.29)
(0.29)

$         
$         

(0.76)
(0.76)

$         
$         

(0.71)
(0.71)

$       
$       

(4.48)
(4.48)

45,946
45,946

40,649
40,649

36,982
36,982

35,849
35,849

35,617
35,617

23 

 
 
        
          
           
          
       
      
        
         
        
       
        
          
         
        
       
      
        
         
        
       
      
        
         
        
       
            
          
           
             
         
            
              
              
              
     
      
        
         
        
     
       
       
       
       
   
            
              
              
          
            
               
                
                
               
            
       
       
       
       
   
             
               
              
            
       
              
              
                  
               
            
            
              
              
                 
                
              
              
      
        
         
        
       
      
        
         
        
       
 
2015

2014

As of December 31,
2013

2012

2011

Consolidated Balance Sheet Data (in thousands):
Total assets
Total liabilities
Accumulated comprehensive deficit
Total stockholders' equity

$    

24,473
10,447
(210,887)
$    
14,026

$      

27,390
12,488
(208,284)
14,902

$      

$    

31,538
13,367
(196,485)
18,171

$    

$    

54,395
11,733
(168,539)
42,662

$    

$    

79,941
15,081
(143,103)
64,860

$    

Item 7. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION 
AND RESULTS OF OPERATIONS 

The following discussion of our financial condition and results of operations should be read in conjunction with our 
consolidated financial statements and the related notes and other financial information appearing elsewhere in this 
Annual Report. Readers are also urged to carefully review and consider the various disclosures made by us which 
attempt to advise interested parties of the factors which affect our business, including without limitation the disclosures 
made in Item 1A of Part I of this Annual Report under the caption “Risk Factors.”  

Risk factors that could cause actual results to differ from those contained in the forward-looking statements include, 
but  are  not  limited  to:  our  dependence  upon  the  large  carrier  customers  for  a  significant  portion  of  our  revenues; 
deriving  revenues  from  a  small  number  of  customers  and  products; being delisted from  the  NASDAQ; changes in 
demand for our products; our failure to successfully compete; changes in technology; our entry into new markets; failure 
of our customers to adopt new technologies; loss of key personnel; the availability of third party intellectual property 
and licenses; failure to maintain strategic relationships with our customers; potential fluctuations in quarterly results; 
our failure to protect intellectual property; exposure to intellectual property claims; our inability to raise more funds 
to meet our capital needs; undetected software defects; security and privacy breaches in our systems or interruptions 
or delays in the services we provide which could damage client relations; and doing business internationally. 

Introduction and Overview 

Smith  Micro  provides  software  solutions  to  simplify  and  enhance  the  mobile  experience.  As  a  leader  in  wireless 
connectivity, our applications ensure the best Quality of Experience for mobile users while optimizing networks for 
wireless  service  providers  and  enterprises.    Using  our  intelligent  policy-on-device  platform,  along  with  premium 
voice, video and content monetization services, we create new opportunities to engage consumers and capitalize on 
the growth of connected devices.  In addition to wireless and mobility software, Smith Micro develops and distributes 
personal, professional, and educational productivity and graphics products and tools for consumers, artists, animators 
and designers worldwide.   

Over the past three decades, the Company has developed deep expertise in embedded software for networked devices, 
policy-based management platforms, and highly-scalable mobile applications and hosted services.  For organizations 
struggling to reduce costs and complexity in the fragmented, rapidly evolving mobile market, Smith Micro offers proven 
solutions that increase reliability and efficiency while accelerating delivery and value of mobile services to consumers.  

Results of Operations 

For  the  year  ended  December  31,  2015,  revenues  to  one  customer  and  their  respective  affiliates  in  the  Wireless 
business segment accounted for 65.4% of the Company’s total revenues, and one customer in the Graphics (formerly 
Productivity  &  Graphics)  business  segment  accounted  for  11.3%  of  the  Company’s  total  revenues.    These  two 
customers  accounted  for  83%  of  accounts  receivable  for  the  year  ended  December  31, 2015.   For  the  year  ended 
December  31,  2014,  revenues  to  one  customer  and  their  respective  affiliates  in  the  Wireless  business  segment 
accounted for 68.0% of the Company’s total revenues, and one customer in the Graphics business segment accounted 

24 

 
 
      
        
      
      
      
  
    
   
   
   
 
 
for 11.2% of the Company’s total revenues.  These two customers accounted for 87% of accounts receivable for the 
year  ended  December  31,  2014.    For  the  year  ended  December  31,  2013,  revenues  to  two  customers  and  their 
respective  affiliates  in  the  Wireless  business  segment  accounted  for  53.1%  and  13.0%  of  the  Company’s  total 
revenues, and one customer in the Graphics business segment accounted for 11.4% of the Company’s total revenues.  
These three customers accounted for 83% of accounts receivable for the year ended December 31, 2013.   

The  following  table  sets  forth  certain  consolidated  statement  of  comprehensive  loss  data  as  a  percentage  of  total 
revenues for the periods indicated: 

Revenues

Cost of revenues
Gross profit
Operating expenses:
   Selling and marketing
   Research and development
   General and administrative
   Restructuring expenses
Total operating expenses
Operating loss
  Interest and other income, net
Loss before provision for income taxes
Provision for income tax expense
Net loss

Year Ended December 31,
2014

2013

2015

100.0 %

100.0 %

100.0 %

20.6
79.4

22.5
35.1
28.2
-
85.8
(6.4)
-
(6.4)
0.2
(6.6) %

25.2
74.8

25.9
38.4
35.7
6.6
106.6
(31.8)
-
(31.8)
0.1
(31.9) %

22.7
77.3

36.7
49.9
42.7
13.2
142.5
(65.2)
0.1
(65.1)
0.4
(65.5) %

Revenues and Expense Components 

The following is a description of the primary components of our revenues and expenses: 

Revenues. Revenues are net of sales returns and allowances. Our operations are organized into two business segments: 

(cid:2)  Wireless, which includes our NetWise®, CommSuite®, and  QuickLink® family of products; and 
(cid:2)  Graphics,  which  includes  our  consumer-based  products:  Poser®,  Anime  Studio®,  Manga  Studio®, 

MotionArtist® and StuffIt®. 

The following table shows the revenues generated by each business segment (in thousands): 

Wireless

Graphics

Total revenues
Cost of revenues
Gross profit

Year Ended December 31,
2014

2015

2013

$         

33,553

$         

31,276

$            

35,853

5,954

5,703

6,822

39,507
8,152
31,355

$         

36,979
9,317
27,662

$         

42,675
9,707
32,968

$            

Cost of revenues. Cost of revenues consists of direct product costs, royalties and technical support. 

25 

 
 
           
           
            
 
 
             
             
                
           
           
              
             
             
                
 
 
Selling and marketing. Selling and marketing expenses consist primarily of personnel costs, advertising costs, sales 
commissions, and trade show expenses. These expenses vary significantly from quarter to quarter based on the timing 
of trade shows and product introductions.  

Research and development. Research and development expenses consist primarily of personnel and equipment costs 
required to conduct our software development efforts.  

General and administrative. General and administrative expenses consist primarily of personnel costs, professional 
services and fees paid for external service providers, space and occupancy costs, legal,  and other public company 
costs. 

Restructuring expenses.  Restructuring expenses consist primarily of one-time employee termination benefits, lease 
and other contract terminations, and costs to consolidate facilities and relocate employees. 

Interest and other income, net. Interest and other income are primarily related to our average cash and short-term 
investment  balances  during  the  period  and  vary  among  periods.    Our  other  excess  cash  is  invested  in  short-term 
marketable equity and debt securities classified as cash equivalents. Interest and other expense are primarily related 
to the credit-adjusted, risk-free interest rate used to measure our operating lease termination liabilities in restructuring.  

Provision  for  income  tax  expense.  The  Company  accounts  for  income  taxes  as  required  by  Financial  Accounting 
Standards  Board  (“FASB”)  Accounting  Standards  Codification  (“ASC”)  Topic  No.  740,  Income  Taxes.    This 
statement requires the recognition of deferred tax assets and liabilities for the future consequences of events that have 
been recognized in the Company’s financial statements or tax returns.  Measurement of the deferred items is based on 
enacted tax laws.  In the event the future consequences of differences between financial reporting bases and tax bases 
of the Company’s assets and liabilities result in a deferred tax asset, we are required to evaluate the probability of 
being able to realize the future benefits indicated by such asset.  The deferred tax assets are reduced by a valuation 
allowance if, based upon all available evidence, it is more likely than not that some or all of the deferred tax assets 
will  not  be  realized.  Establishing,  reducing  or  increasing  a  valuation  allowance  in  an  accounting  period  generally 
results in an increase or decrease in tax expense in the statement of operations. We must make significant judgments 
to determine the provision for income taxes, deferred tax assets and liabilities, unrecognized tax benefits, and any 
valuation allowance to be recorded against deferred tax assets.  Because of our loss position, the current provision for 
income tax expense consists of state income tax minimums, foreign tax withholdings, and foreign income taxes. After 
consideration of the Company’s continuing cumulative loss position as of December 31, 2015, the Company retained 
a valuation allowance related to its U.S.-based deferred tax assets of $74.9 million at December 31, 2015.  During 
fiscal  year  2015,  the  valuation  allowance  on  deferred  tax  assets  decreased  by  $0.8  million  and  increased  by  $3.2 
million and $12.1 million during fiscal years 2014 and 2013, respectively. 

Year Ended December 31, 2015 Compared to the Year Ended December 31, 2014 

Revenues. Revenues of $39.5 million for fiscal  year 2015 increased $2.5 million, or 6.8%, from $37.0 million for 
fiscal year 2014. Wireless revenues of $33.6 million increased $2.3 million, or 7.3%, primarily due to higher sales of 
NetWise of $3.9 million due to our new business at Comcast and higher revenue from Sprint.  CommSuite revenues 
increased  $0.7  million  primarily  due  to  Sprint.    These  increases  were  partially  offset  by  decreases  in  our  legacy 
connection  manager  business  of  $2.0  million.    Graphics  (formerly  Productivity  &  Graphics)  sales  increased  $0.2 
million, or 4.4%, primarily due to high customer demand for our Manga and Clip Studio products.   Our Sprint business 
is anticipated to be down between 25–32% in 2016 versus 2015.  We have won some new deals in the mobile marketing 
and analytics/Big Data markets.   While we have launched, or will be launching, these new wireless products, they are 
new  to  the  market  and  their  rate  of  adoption  and  deployment  is  unknown  at  this  time,  causing  material  uncertainty 
regarding the timing of our future wireless revenues.  

Cost of revenues. Cost of revenues of $8.1 million for fiscal year 2015 decreased $1.2 million, or 12.5%, from $9.3 
million for fiscal year 2014.  This decrease was primarily due to cost reduction savings as a result of our 2014 restructuring 
and lower spending. 

Gross profit. Gross profit of $31.4 million or 79.4% of revenues for fiscal year 2015 increased $3.7 million, or 13.4%, 
from $27.7 million, or 74.8% of revenues for fiscal year 2014. The 4.6 percentage point increase was primarily due to 
the increased revenues and cost reduction savings. 

26 

 
 
 
Selling and marketing. Selling and marketing expenses of $8.9 million for fiscal year 2015 decreased $0.7 million, or 
6.9%, from $9.6 million for fiscal year 2014. This decrease was primarily due to headcount reductions of $0.6 million 
and other cost reductions of $0.1 million.  Stock-based compensation remained flat at $0.3 million for both 2015 and 
2014.   

Research and development. Research and development expenses of $13.9 million for fiscal year 2015 decreased $0.3 
million, or 2.3%, from $14.2 million for fiscal year 2014. This decrease was primarily due to headcount reductions of 
$0.6 million partially offset by patent-related legal expenses.  Stock-based compensation remained flat at $0.7 million 
for both 2015 and 2014. 

General and administrative. General and administrative expenses of $11.1 million for fiscal year 2015 decreased $2.1 
million, or 15.8%, from $13.2 million for fiscal year 2014. This decrease was primarily due to lower depreciation of 
$0.6 million, lower space and occupancy costs of $0.5 million, headcount reductions of $0.5 million, and lower legal 
fees of $0.2 million.  Stock-based compensation expense decreased from $1.5 million to $1.2 million, or $0.3 million.   

Restructuring expenses.  No restructuring expenses were recorded in 2015.  Restructuring expense was $2.4 million 
for fiscal year 2014 due to one-time employee terminations of $1.3 million of non-cash stock-based compensation and 
$0.4 million of severance costs, $0.6 million for lease terminations, and $0.1 million of other related expenses.   

Interest and other income (expense), net.  Interest and other income (expense), net was de  minimis for both  fiscal 
years 2015 and 2014. 

Provision for income tax expense. We recorded income tax expense of $68,000 and $49,000 for fiscal years 2015 and 
2014, respectively, primarily related to foreign income taxes.   

Year Ended December 31, 2014 Compared to the Year Ended December 31, 2013 

Revenues. Revenues of $37.0 million for fiscal year 2014 decreased $5.7 million, or 13.3%, from $42.7 million for 
fiscal year 2013. Wireless revenues of $31.3 million decreased $4.6 million, or 12.8%, primarily due to lower sales of 
our legacy connection manager products of $7.6 million partially offset by higher sales of our CommSuite products of 
$3.0 million.  Graphics (formerly Productivity & Graphics) sales decreased $1.1 million, or 16.4%, primarily due to 
lower customer demand and fewer new releases this year as we shift our future focus from consumers to new professional 
markets such as gaming and industrial design.  While we have launched new  wireless products, they are new to the 
market and their rate of adoption and deployment is unknown at this time, causing material uncertainty regarding the 
timing of our future wireless revenues.  

Cost  of  revenues.  Cost  of  revenues  of $9.3  million  for fiscal  year 2014 decreased $0.4 million, or 4.0%, from $9.7 
million for fiscal year 2013.  Cost reduction savings as a result of our restructuring of $1.2 million was partially offset by 
increased royalties of $0.4 million due to product mix and $0.4 million of maintenance costs associated with new product 
releases. 

Gross profit. Gross profit of $27.7 million or 74.8% of revenues for fiscal year 2014 decreased $5.3 million, or 16.1%, 
from $33.0 million, or 77.3% of revenues for fiscal year 2013. The 2.5 percentage point decrease was primarily due 
to the lower revenues. 

Selling and marketing. Selling and marketing expenses of $9.6 million for fiscal year 2014 decreased $6.1 million, or 
39.0%, from $15.7 million for fiscal year 2013. This decrease was primarily due to cost reduction savings as a result of 
our restructuring; headcount reductions of $4.4 million and travel and other cost reductions of $1.2 million.  Stock-
based compensation decreased from $0.8 million to $0.3 million, or $0.5 million.   

Research and development. Research and development expenses of $14.2 million for fiscal year 2014 decreased $7.1 
million, or 33.4%, from $21.3 million for fiscal year 2013. Lower headcount accounted for the decrease of $6.9 million 
primarily due to our restructuring.  Stock-based compensation decreased from $0.9 million to $0.7 million, or $0.2 
million.  

General and administrative. General and administrative expenses of $13.2 million for fiscal year 2014 decreased $5.0 
million,  or  27.4%,  from  $18.2  million  for  fiscal  year  2013.  This  decrease  was  primarily  due  to  lower  space  and 
occupancy costs as a result of our restructuring of $1.7 million, headcount and other cost reductions as a result of our 

27 

 
 
restructuring of $1.3 million, lower depreciation of $1.0 million, and lower legal and accounting fees of $0.4 million.  
Stock-based compensation expense decreased from $2.1 million to $1.5 million, or $0.6 million.   

Restructuring  expenses.    Restructuring  expense  was  $2.4  million  for  fiscal  year  2014  due  to  one-time  employee 
terminations of $1.3 million of non-cash stock-based compensation and $0.4 million of severance costs, $0.6 million 
for lease terminations, and $0.1 million of other related expenses.  Restructuring expenses were $5.6 million for fiscal 
year 2013. These charges were for lease/rental terminations of $3.2 million, severance costs for affected employees 
of $1.2 million, fixed asset write-offs as a result of our lease/rental terminations of $1.0 million and other related costs 
of $0.2 million. 

Interest and other income (expense), net.   Interest and other income (expense), net was de minimis for  both  fiscal 
years 2014 and 2013. 

Provision for income tax expense. We recorded income tax expense of $49,000 and $153,000 for fiscal years 2014 
and 2013, respectively, primarily related to foreign income taxes.   

Liquidity and Capital Resources 

At  December  31, 2015,  we  had  $12.9  million  in  cash  and  cash  equivalents  and  short-term  investments  and  $14.6 
million of working capital. 

Capital expenditures were $0.1 million for the fiscal year 2015 versus $0.2 million for the fiscal year 2014.  The 2015 
expenditures were primarily for computer hardware and software. 

In  August  2014,  the  Company  entered  into  a  common  stock  purchase  agreement  (see  Note  9  of  the  financial 
statements) with a number of accredited investors in a private placement pursuant to which the Company agreed to 
issue and sell to the investors an aggregate of 6,845,830 shares of its common stock at a price per share of $0.816.  
The transaction closed on August 20, 2014 and the Company realized gross proceeds of $5.6 million before deducting 
commissions and other expenses of $0.4 million. 

In May 2014, the Board approved a restructuring plan (see Note 2 of the financial statements) that was implemented 
during the fiscal quarter ended June 30, 2014 which lowered our overall cost structure by approximately $2.0 million 
per quarter.   

Based on the Company’s current financial revenue and profit projections, management believes that the Company’s 
existing cash, cash equivalents, and short-term investments will be sufficient to fund its operations through at least the 
next twelve months. If market acceptance of our strategy and products is slower than anticipated, then we will need 
to: 

(cid:2) 

(cid:2) 

(cid:2) 

undertake additional restructuring to lower costs to bring them in line with actual revenues; 

raise additional funds to support the Company’s operations. There is no assurance that the Company will 
be able to raise such additional funds on acceptable terms, if at all. If the Company raises additional 
funds by issuing securities, existing stockholders may be diluted; and 

review strategic alternatives for one or more of our product lines. 

If adequate funds are not available, we may be required to (1) curtail our operations or other business activities or (2) 
obtain funds through arrangements with strategic partners or others that may require us to relinquish rights to certain 
technologies or potential markets. 

Operating Activities 

In 2015, net cash used in operating activities was $0.1 million primarily due to decreases in accounts payable and 
accrued expenses of $1.4 million and decreases in deferred revenue of $1.0 million. This usage was partially offset by 
our  net  loss  adjusted  for  depreciation,  amortization,  non-cash  stock-based  compensation,  inventory  and  accounts 

28 

 
 
 
 
receivable reserves of $1.5 million, income tax refunds of $0.7 million, and decreases in other prepaid assets of $0.1 
million.   

In  2014,  net  cash  used  in  operations  was  $6.8  million  primarily  due  to  our  net  loss  adjusted  for  depreciation, 
amortization,  non-cash  stock-based  compensation,  inventory,  and  accounts  receivable  reserves  of  $4.7  million, 
decreases in accounts payable and accrued expenses of $2.2 million, and an increase in accounts receivable of $1.0 
million.  This usage was partially offset by an increase in deferred revenue of $1.0 million and a decrease in prepaid 
expenses of $0.1 million.  

In  2013,  net  cash  used  in  operations  was  $16.6  million  primarily  due  to  our  net  loss  adjusted  for  depreciation, 
amortization, write-off of fixed assets related to our restructuring, non-cash stock-based compensation, inventory and 
accounts  receivable  reserves,  and  other  assets  of  $18.7  million.    This  usage  was  partially  offset  by  an  increase  in 
accounts payable and accrued liabilities of $1.4 million and a decrease in accounts receivable of $0.7 million. 

Investing Activities 

In 2015, cash used by investing activities were for the purchase of short-term investments of $1.2 million and capital 
expenditures of $0.1 million. 

In 2014, cash used by investing activities was de minimis as the sale of short-term investments of $0.2 million was 
offset by capital expenditures of $0.2 million. 

In 2013, cash provided by investing activities of $9.4 million was due to the sale of short-term investments of $10.2 
million, partially offset by capital expenditures of $0.8 million. 

Financing Activities 

In 2015, cash provided by financing activities was de minimis as a result of cash received from the sale of stock for 
our employee stock purchase plan and the exercise of stock options. 

In 2014, cash provided by financing activities was $5.3 million.  We received $5.2 million from the sale of our common 
stock in a private placement.  We also received $21,000 from the stock sale for the employee stock purchase plan and 
$6,000 from the exercise of stock options. 

In 2013, cash provided by financing activities was $36,000 as a result of cash received from the sale of stock for our 
employee stock purchase plan. 

Contractual Obligations and Commercial Commitments 

As of December 31, 2015, we had no debt. The following table summarizes our contractual obligations as of December 
31, 2015 (in thousands):  

Payments due by period

Contractual obligations:
Operating lease obligations
Purchase obligations
Total

$           

$           

$           

$           

$           

Total
9,521
1,378
10,899

Less than
1 year

1,863
1,378
3,241

1-3 years
3,070
-
3,070

3-5 years
3,026
-
3,026

More than
5 years

1,562
-
1,562

$         

$           

$           

$           

$           

During our normal course of business, we have made certain indemnities, commitments, and guarantees under which 
we  may  be  required  to  make  payments  in  relation  to  certain  transactions.  These  include:  intellectual  property 
indemnities to our customers and licensees in connection with the use, sale and/or license of our products; indemnities 
to various lessors in connection with facility leases for certain claims arising from such facility or lease; indemnities 
to  vendors  and  service  providers  pertaining  to  claims  based  on  the  negligence  or  willful  misconduct;  indemnities 
involving the accuracy of representations and warranties in certain contracts; and indemnities to directors and officers 
of  the  Company  to  the  maximum  extent  permitted  under  the  laws  of  the  State  of  Delaware.  We  may  also  issue  a 
guarantee in the form of a standby letter of credit as security for contingent liabilities under certain customer contracts. 
The duration of these indemnities, commitments and guarantees varies, and in certain cases, may be indefinite. The 

29 

 
 
             
             
 
majority  of  these  indemnities,  commitments  and  guarantees  may  not  provide  for  any  limitation  of  the  maximum 
potential for future payments we could be obligated to make. We have not recorded any liability for these indemnities, 
commitments and guarantees in the accompanying consolidated balance sheets. 

Real Property Leases 

Our corporate headquarters, including our principal administrative, sales and marketing, customer support, and research 
and  development  facility,  is  located  in  Aliso  Viejo,  California,  where  we  currently  lease  and  occupy  approximately 
33,600 square feet of space pursuant to lease that expires on May 31, 2016.  We lease approximately 55,600 square feet 
in Pittsburgh, Pennsylvania under a lease that expires December 31, 2021.  Commencing February 1, 2015, we entered 
into an agreement to sublease 19,965 square feet of space through the expiry date.  Internationally, we lease space in 
Belgrade, Serbia that expires December 30, 2016. 

We lease an additional 19,100 square feet in Aliso Viejo, California under a lease that expires January 31, 2022.  In 
August 2014, we signed an addendum to sublease all of this space commencing on September 15, 2014 for a three-year 
period, with two, two-year renewal options.  The remaining lease expense, net of sublease income, has been accrued for 
in our 2013 restructuring liability account.   

We lease approximately 15,300 square feet in Watsonville, California under a lease that expires September 30, 2018.  In 
March 2014, we signed an addendum to sublease all of this space commencing on May 1, 2014.  We continued to pay 
our current monthly rent through June 30, 2014.  Beginning on July 1, 2014, we are paying the landlord a minimum 
amount of rent, with annual escalations, through the end of the lease.  This lease expense has been accrued for in our 
2013 restructuring liability account.  We have moved into a significantly smaller facility in Santa Cruz, California and 
are paying month-to-month rent. 

Off-Balance Sheet Arrangements 

As of December 31, 2015, we did not have any off-balance sheet arrangements. 

Critical Accounting Policies and Estimates 

Our discussion and analysis of results of operations, financial condition, and liquidity are based upon our consolidated 
financial statements, which have been prepared in accordance with accounting principles generally accepted in the 
United States of America. The preparation of these financial statements requires us to make estimates and judgments 
that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date 
of the financial statements and the reported amounts of revenues and expenses during the reporting period. We base 
our estimates on historical experience and on various other assumptions that are believed to be reasonable under the 
circumstances. Actual results may materially differ from these estimates under different assumptions or conditions. 
On an on-going basis, we review our estimates to ensure that they appropriately reflect changes in our business or new 
information as it becomes available. 

We believe the following critical accounting policies affect our more significant estimates and assumptions used in 
the preparation of our consolidated financial statements: 

Revenue Recognition 

We currently report our net revenues under two operating groups: Wireless and Graphics. Within each of these groups 
software  revenue  is  recognized  based  on  the  customer  and  contract  type.  We  recognize  revenue  when  persuasive 
evidence of an arrangement exists, delivery has occurred, the price is fixed and determinable, and collectability is 
probable as required by FASB ASC Topic No. 985-605, Software-Revenue  Recognition.  We recognize revenues 
from sales of our software to our customers or end users as completed products are shipped and title passes; or from 
royalties  generated  as  authorized  customers  duplicate  our  software,  if  the  other  requirements  are  met.  If  the 

30 

 
 
 
requirements are not met at the date of shipment, revenue is not recognized until these elements are known or resolved. 
For  Wireless  sales,  returns  from  customers  are  limited  to  defective  goods  or  goods  shipped  in  error.  Historically, 
customer returns have not exceeded the very nominal estimates and reserves. We also provide some technical support 
to our customers. Such costs have historically been insignificant. 

We have a few multiple element agreements for which we have contracted to provide a perpetual license for use of 
proprietary software, to provide non-recurring engineering, and in some cases, to provide software maintenance (post 
contract support). For  these software and software-related multiple element arrangements,  we  must: (1) determine 
whether  and  when  each  element  has  been  delivered;  (2)  determine  whether  undelivered  products  or  services  are 
essential to the functionality of the delivered products and services; (3) determine the fair value of each undelivered 
element  using  vendor-specific  objective  evidence  (“VSOE”),  and  (4)  allocate  the  total  price  among  the  various 
elements. VSOE of fair value is used to allocate a portion of the price to the undelivered elements and the  residual 
method is used to allocate the remaining portion to the delivered elements. Absent VSOE, revenue is deferred until 
the earlier of the point at which VSOE of fair value exists for any undelivered element or until all elements of the 
arrangement  have  been  delivered.  However,  if  the  only  undelivered  element  is  post  contract  support,  the  entire 
arrangement fee is recognized ratably over the performance period. We determine VSOE for each element based on 
historical stand-alone sales to third parties or  from the stated renewal rate  for the elements contained in the initial 
arrangement. In determining VSOE, we require that a substantial majority of the selling prices for a product or service 
fall within a reasonably narrow pricing range.  We have established VSOE for our post contract support services and 
non-recurring engineering.   

On  occasion,  we  enter  into  fixed  fee  arrangements,  i.e.  for  trials,  in  which  customer  payments  are  tied  to  the 
achievement of specific milestones. Revenue for these contracts is recognized based on customer acceptance of certain 
milestones as they are achieved.  We also enter hosting arrangements that sometimes include up-front, non-refundable 
set-up fees.  Revenue is recognized for these fees over the term of the agreement. 

For Graphics (formerly Productivity & Graphics) sales, management reviews available retail channel information and 
makes  a  determination  of  a  return  provision  for  sales  made  to  distributors  and  retailers  based  on  current  channel 
inventory levels and historical return patterns. Certain sales to distributors or retailers are made on a consignment 
basis.  Revenue for consignment sales are not recognized until sell through to the final customer is established. Certain 
revenues are booked net of revenue sharing payments. Sales directly to end users are recognized upon shipment. End 
users have a thirty day right of return, but such returns are reasonably estimable and have historically been immaterial. 
We also provide technical support to our customers. Such costs have historically been insignificant. 

Sales Incentives 

For our Graphics sales, the cost of sales incentives the Company offers without charge to customers that can be used 
in, or that are exercisable by a customer as a result of, a single exchange transaction is accounted for as a reduction of 
revenue as required by FASB ASC Topic No. 605-50, Revenue Recognition-Customer Payments and Incentives.  We 
use historical redemption rates to estimate the cost of customer incentives.  Total sales incentives were $0.2 million, 
$0.5 million, and $1.2 million for the years ended December 31, 2015, 2014, and 2013, respectively.  

Accounts Receivable and Allowance for Doubtful Accounts 

We sell our products worldwide.  We perform ongoing credit evaluations of our customers and adjust credit limits 
based upon payment history, the customer’s current credit worthiness and various other factors, as determined by our 
review of their current credit information. We continuously monitor collections and payments from our customers.  
We estimate credit losses and maintain an allowance for doubtful accounts reserve based upon these estimates.  While 
such credit losses have historically been within our estimated reserves, we cannot guarantee that we will continue to 
experience  the  same  credit  loss  rates  that  we  have  in  the  past.    If  not,  this  could  have  an  adverse  effect  on  our 
consolidated financial statements.   

31 

 
 
 
Internal Software Development Costs 

Development costs incurred in the research and development of new software products and enhancements to existing 
software  products  are  expensed  as  incurred  until  technological  feasibility  has  been  established.    The  Company 
considers  technological  feasibility  to  be  established  when  all  planning,  designing,  coding,  and  testing  has  been 
completed according to design specifications.  After technological feasibility is established, any additional costs are 
capitalized.    Through  December  31,  2015,  software  has  been  substantially  completed  concurrently  with  the 
establishment of technological feasibility; accordingly, no costs have been capitalized to date.    

Income Taxes 

We  account  for  income  taxes  as  required  by  FASB  ASC  Topic  No.  740,  Income  Taxes.  This  Topic  clarifies  the 
accounting  for  uncertainty  in  income  taxes  recognized  in  an  enterprise’s  financial  statements  and  prescribes  a 
recognition threshold and measurement process for financial statement recognition and measurement of a tax position 
taken or expected to be taken in a tax return. The Topic also provides guidance on derecognition, classification, interest 
and penalties, accounting in interim periods, disclosure, and transition.  The Topic requires an entity to recognize the 
financial statement impact of a tax position when it is more likely than not that the position will be sustained upon 
examination.  The amount recognized is measured as the largest amount of benefit that is greater than fifty percent 
likely of being realized upon ultimate settlement.  In addition, the Topic permits an entity to recognize interest and 
penalties related to tax uncertainties either as income tax expense or operating expenses.  The Company has chosen 
to recognize interest and penalties related to tax uncertainties as income tax expense. 

The Company assesses whether a valuation allowance should be recorded against its deferred tax assets based on the 
consideration of all available evidence, using a “more likely than not” realization standard. The four sources of taxable 
income that must be considered in determining whether deferred tax assets will be realized are: (1) future reversals of 
existing taxable temporary differences (i.e., offset of gross deferred tax liabilities against gross deferred tax assets); 
(2) taxable income in prior carryback years, if carryback is permitted under the applicable tax law; (3) tax planning 
strategies, and (4) future taxable income exclusive of reversing temporary differences and carryforwards. 

In  assessing  whether  a  valuation  allowance  is  required,  significant  weight  is  to  be  given  to  evidence  that  can  be 
objectively verified. A significant factor in the Company’s assessment is that the Company has been in a  five-year 
historical cumulative loss as of the end of fiscal year 2015.  These facts, combined with uncertain near-term market 
and economic conditions, reduced the Company’s ability to rely on projections of future taxable income in assessing 
the realizability of its deferred tax assets.  

After  a  review  of  the  four  sources  of  taxable  income  as  of  December  31,  2015  (as  described  above),  and  after 
consideration  of  the  Company’s  continuing  cumulative  loss  position  as  of  December  31,  2015,  the  Company  will 
continue to reserve its U.S.-based deferred tax amounts, which totaled $74.9 million, as of December 31, 2015. 

The Company is  subject to U.S. federal income tax, as  well as  income tax of  multiple state jurisdictions. Federal 
income tax returns of the Company are subject to IRS examination for the 2012, 2013 and 2014 tax years. State income 
tax returns are subject to examination for a period of three to four years after filing.  The outcome of tax audits cannot 
be predicted with certainty. If any issues addressed in the Company’s tax audits are resolved in a manner not consistent 
with management’s expectations, the Company could be required to adjust its provision for income tax in the period 
such resolution occurs.  We may from time to time be assessed interest or penalties by major tax jurisdictions, although 
any  such  assessments  historically  have  been  minimal  and  immaterial  to  our  financial  results.  It  is  the  Company’s 
policy to classify any interest and/or penalties in the financial statements as a component of income tax expense. 

Stock-Based Compensation 

The Company accounts for all stock-based payment awards made to employees and directors based on their fair values 
and recognized as compensation expense over the vesting period  using the straight-line  method over the requisite 
service period for each award as required by FASB ASC Topic No. 718, Compensation-Stock Compensation. 

32 

 
 
 
 
 
 
 
Recent Accounting Pronouncements 

In  November  2015,  the  Financial  Accounting  Standards  Board  (“FASB”)  issued  final  guidance  in  Accounting 
Standards Update 2015-17, Balance Sheet Classification of Deferred Taxes, which requires companies to classify all 
deferred tax assets and liabilities as noncurrent on the balance sheet instead of separating deferred taxes into current 
and noncurrent amounts.  The guidance is effective for financial statements issued for annual periods beginning after 
December 15, 2016.  Early adoption is permitted for all companies in any interim or annual period, and may be adopted 
on either a prospective or retrospective basis. 

The  Company  is  early  adopting  this  standard  for  the  interim  and  annual  period  ending  December  31,  2015  on  a 
prospective basis.  As such, prior periods were not retrospectively adjusted.  Due to the Company’s full valuation 
allowance on its deferred tax assets, the nature of the change on the balance sheet is not significant. 

In August 2014, the FASB issued Accounting Standards Update (“ASU”) No. 2014-15, Presentation of Financial 
Statements-Going  Concern  (Subtopic  205-40).    The  Update  provides  U.S.  GAAP  guidance  on  management’s 
responsibility in evaluating whether there is substantial doubt about a company’s ability to continue as a going concern 
and about related footnote disclosures. For each reporting period, management will be required to evaluate whether 
there are conditions or events that raise substantial doubt about a company’s ability to continue as a going concern 
within one year from the date the financial statements are issued.  The amendments in this Update are effective for the 
annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. Early application 
is permitted.  The adoption of this standard is not expected to have a material impact on the Company’s consolidated 
financial statements. 

In  May  2014,  the  FASB  issued  ASU  No.  2014-09,  Revenue  from  Contracts  with  Customers  (Topic  606).    The 
amendments to this Update supersede nearly all existing revenue recognition guidance under U.S. GAAP. The core 
principle of this Topic is to recognize revenues when promised goods or services are transferred to customers in an 
amount that reflects the consideration that is expected to be received for those goods or services. This Topic defines a 
five-step process to achieve this core principle and, in doing so, it is possible more judgment and estimates may be 
required  within  the  revenue  recognition  process  than  required  under  existing  U.S.  GAAP  including  identifying 
performance obligations in the contract, estimating the amount of variable consideration to include in the transaction 
price and allocating the transaction price to each separate performance obligation. In July 2015, the FASB deferred 
the effective date for annual reporting periods beginning after December 15, 2017 (including interim reporting periods 
within  those  periods).  Early  adoption  is  permitted  to  the  original  effective  date  of  December  15,  2016  (including 
interim reporting periods within those periods). The amendments may be applied retrospectively to each prior period 
presented or retrospectively with the cumulative effect  recognized as of the date of initial application. We  will be 
evaluating the impact of this guidance on our consolidated financial statements.  

Item 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK 

Interest Rate Risk 

Our financial instruments include cash and cash equivalents and short-term investments. At December 31, 2015, the 
carrying values of our financial instruments approximated fair values based on current market prices and rates. 

Foreign Currency Risk 

While a majority of our business is denominated in U.S. dollars, we do occasionally invoice in foreign currencies. For 
the  three  years  ended  December 31,  2015,  2014,  and  2013,  our  revenues  denominated  in  foreign  currencies  were 
$30,000, $43,000, and $0.1 million, respectively. Fluctuations in the rate of exchange between the U.S. dollar and 
certain other currencies may affect our results of operations and period-to-period comparisons of our operating results. 

33 

 
 
 
 
 
We do not currently engage in hedging or similar transactions to reduce these risks. The operational expenses of our 
foreign entities reduce the currency exposure  we have because our foreign currency revenues are offset in part by 
expenses payable in foreign currencies. As such, we do not believe we have a material exposure to foreign currency 
rate fluctuations at this time. 

Item 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA 

Our consolidated financial statements and schedule appear in a separate section of this Annual Report on Form 10-K 
beginning on page F-1 and S-1, respectively. 

Item  9.  CHANGES 
ACCOUNTING AND FINANCIAL DISCLOSURE 

IN  AND  DISAGREEMENTS  WITH  ACCOUNTANTS  ON 

None. 

Item 9A. CONTROLS AND PROCEDURES 

Evaluation of Disclosure Controls and Procedures 

We conducted an evaluation under the supervision and with the participation of our management, including our Chief 
Executive  Officer  and  Chief  Financial  Officer,  of  the  effectiveness  of  the  design  and  operation  of  our  disclosure 
controls and procedures (as defined in Rules 13a-15(e) under the Securities Exchange Act of 1934 (“Exchange Act”)) 
as of December 31, 2015. Based upon that evaluation, our Chief Executive Officer and Chief Financial Officer have 
determined that as of December 31, 2015, our disclosure controls and procedures were effective to ensure that the 
information required to be disclosed in our Exchange Act reports is recorded, processed, summarized, and reported 
within  the  time  periods  specified  in  the  Securities  and  Exchange  Commission’s  rules  and  forms,  and  that  such 
information is accumulated and communicated to our management, including our Chief Executive Officer and Chief 
Financial Officer, as appropriate, to allow timely decisions regarding required disclosure. In designing and evaluating 
the disclosure controls and procedures, our management recognizes that any controls and procedures, no matter how 
well designed and operated, can provide only reasonable assurance of achieving the desired control objectives, and 
our management necessarily is required to apply its judgment in evaluating the cost-benefit relationship of possible 
controls and procedures.  

Management’s Responsibility for Financial Statements  

Our  management  is  responsible  for  the  integrity  and  objectivity  of  all  information  presented  in  this  report.  The 
consolidated financial statements were prepared in conformity with accounting principles generally accepted in the 
United States of America and include amounts based on management’s best estimates and judgments. Management 
believes the consolidated financial statements fairly reflect the form and substance of transactions and that the financial 
statements fairly represent the Company’s financial position and results of operations for the periods and as of the 
dates stated therein.  

The Audit Committee of the Board of Directors, which is composed solely of independent directors, meets regularly 
with our independent registered public accounting  firm, SingerLewak LLP, and representatives of  management to 
review accounting, financial reporting, internal control, and audit matters, as well as the nature and extent of the audit 
effort. The Audit Committee is responsible for the engagement of the independent auditors. The independent auditors 
have free access to the Audit Committee.  

34 

 
 
Changes in Internal Control over Financial Reporting 

There have been no changes in our internal controls over financial reporting during the quarter ended December 31, 
2015 that have materially affected, or are reasonably likely to materially affect, our internal controls over financial 
reporting. 

Report of Management on Internal Control Over Financial Reporting 

Our management, including the Chief Executive Officer and Chief Financial Officer, is responsible for establishing 
and maintaining adequate internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under 
the Securities Exchange Act of 1934). 

Our management, including the Chief Executive Officer and Chief Financial Officer, assessed the effectiveness of our 
internal control over financial reporting as of December 31, 2015. Management based this assessment on criteria for 
effective internal control over financial reporting described in “Internal Control—Integrated Framework 2013” issued 
by the Committee of Sponsoring Organizations of the Treadway Commission. 

Based on this assessment, management determined that, as of December 31, 2015, we maintained effective internal 
control over financial reporting. 

Item 9B. OTHER INFORMATION 

None. 

35 

 
 
 
PART III 

Item 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE 

The  following  table  sets  forth  certain  information  regarding  our  executive  officers  and  certain  key  officers  as  of 
February 26, 2016: 

Name 
William W. Smith, Jr. 
Rick Carpenter 
Carla Fitzgerald   
Jeff Hornung 
Ken Shebek 
David P. Sperling  
Steven M. Yasbek 

Age 
68 
52 
51 
59 
53 
47 
62 

Position 
Chairman of the Board, President and Chief Executive Officer 
Senior Vice President, Engineering 
Vice President, Chief Marketing Officer 
Vice President, Product Management 
Vice President, Chief Information Officer 
Vice President, Chief Technology Officer 
Vice President, Chief Financial Officer 

Mr. Smith  co-founded  Smith  Micro  and  has  served  as  the  Chairman  of  the  Board,  President  and  Chief  Executive 
Officer  since  inception  in  1982.  Mr. Smith  was  employed  by  Rockwell  International  Corporation  in  a  variety  of 
technical and management positions from 1975 to 1984. Mr. Smith served with Xerox Data Systems from 1972 to 
1975  and  RCA  Computer  Systems  Division  from  1969  to  1972  in  mainframe  sales  and  pre-sale  technical  roles. 
Mr. Smith received a B.A. in Business Administration from Grove City College. 

Mr. Carpenter joined the Company in May 2009 as the Vice President of Engineering for the Company’s Connectivity 
& Security Business Unit and then served as the Vice President and General Manager of the Wireless Business Unit. 
Mr.  Carpenter  currently  serves  as  the  Senior  Vice  President  of  Engineering.    Prior  to  joining  Smith  Micro,  Mr. 
Carpenter served as a Vice President of Engineering at NextWave Wireless where he was responsible for WiMAX 
chipset development. From 2000 to 2005, he was Director of Software Engineering for CDMA products at AirPrime, 
which was ultimately acquired by Sierra Wireless. Mr. Carpenter has also held engineering management positions at 
Motorola and DENSO Wireless and started his professional career in May of 1986. He holds a B.S. in Computer 
Science from the University of Texas, Permian Basin and studied Masters-level Computer Science & Engineering at 
the University of Texas Arlington. 

Ms.  Fitzgerald  joined  the  Company  in  March  2011  as  Vice  President,  Corporate  Marketing  and  has  been  the  Chief 
Marketing  Officer  since  January  2014.    As  a  veteran  of  the  technology  industry,  Ms.  Fitzgerald  has  held  executive 
positions  in  marketing,  product  management,  technical  sales  and  business  development  positions  with  Bitfone, 
WebVisible,  LogicalApps,  Quest  Software,  Octave  Software  and  CA  (formerly  Computer  Associates,  Systems  & 
Network  Management  software).  She  holds  a  B.A.  degree  in  Economics  and  Computer  Studies  from  Claremont 
McKenna College, and sits on the Board of Advisors for the UC Irvine Marketing Extension program. 

Mr. Hornung joined the Company in April 2015 as Vice President Product Management. Prior to joining Smith Micro, 
he was Vice President of Product Management at Kextil. A seasoned executive in the technology industry, Mr. Hornung 
has held executive positions in product management, marketing and business development, strategic alliances, OEM 
sales for companies such as Synscort Inc., Vivisimo, Inc., Scentric Inc., NetApp Inc., Spinnaker Networks, Dell, and 
Hewlett-Packard.  He holds a B.S. in Electrical Engineering from Cornell University and an M.B.A. from the University 
of Santa Clara. 

Mr. Shebek joined the Company in December 2010 as the Vice President of Operations where he  led the Enterprise 
Mobility Product platform.  Mr. Shebek currently is responsible for Information Technology throughout the Company 
as well as overseeing the Pittsburgh facility.  Prior to joining Smith Micro, he was Vice President of Operations for 
Tollgrade Communications. He also served as Vice President of Supply & Logistics for Ericsson, Inc. and worked for 
Marconi as Vice President of Supply Chain where he also served as its Vice President of North American Operations. 
He joined Fore Systems in 1994, and previously held management positions with IBM.  He holds a B.S. in Mechanical 
Engineering degree from Pennsylvania State University. 

36 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Mr. Sperling joined the Company in April 1989 and has been the Director of Software Engineering since April 1992. 
He assumed the Chief Technology Officer position in September 1999.  Mr. Sperling began his professional career as 
a software engineer with us and he currently has five patents for various Internet and connectivity technologies. He 
holds a B.S. degree in Computer Science and an MBA from the University of California, Irvine. 

Mr. Yasbek joined the Company in May 2008 as the Chief Accounting Officer and assumed the Vice President and 
Chief Financial Officer position in May 2014. Mr. Yasbek has held executive finance and information technology 
positions  with  REMEC,  Paradigm  Wireless  Systems,  Intellisys  Group,  Pacific  Scientific  Company,  Symbol 
Technologies, and TRW.  Prior to joining the  Company,  Mr. Yasbek was the  Chief Financial Officer of Alphatec 
Spine. He holds a B.S. in Accounting and M.B.A from Loyola Marymount University, and  he is a Certified Public 
Accountant. 

Officers are elected by, and serve at the discretion of, the Board of Directors.  

For information about our Directors, please see the section titled “Directors and Executive Officers” appearing in our 
Proxy Statement for our 2016 Annual Meeting of Stockholders, which is hereby incorporated by reference. 

The  section  titled  “Corporate  Governance”  appearing  in  our  Proxy  Statement  for  our  2016  Annual  Meeting  of 
Stockholders is hereby incorporated by reference. 

Audit Committee; Audit Committee Financial Expert 

Our Board of Directors has a standing Audit Committee. The members of the Audit Committee are Messrs. Campbell, 
Gulko and Szabo. Our Board has determined that Mr. Gulko, Chairman of the Audit Committee, is an audit committee 
financial  expert  as  defined  by  Item  401(h)  of  Regulation  S-K  and  that  each  member  of  the  Audit  Committee  is 
independent within the meaning of NASDAQ Marketplace Rule 4200(a)(15). 

Section 16(a) Beneficial Ownership Reporting Compliance 

Section 16(a) of the Exchange Act requires certain of the company’s executive officers, as well as its directors and 
persons who own more than ten percent (10%) of a registered class of the Company’s equity securities to file reports 
of ownership and changes in ownership with the Securities and Exchange Commission. 

Based solely on  its review of the copies of such  forms received by the  Company, or  written representations  from 
certain  reporting  persons,  the  Company  believes  that  all  filing  requirements  applicable  to  our  executive  officers, 
directors, and more than 10% stockholders were met in a timely manner in 2015. 

Code of Ethics 

We have adopted a Code of Ethics that applies to all of our employees, including our principal executive officer, our 
principal  financial  officer,  and  all  members  of  our  finance  department  performing  similar  functions.  Our  Code  of 
Ethics was filed as Exhibit 14 to the Annual Report on Form 10-K for the year ended December 31, 2003 which was 
filed on March 25, 2004. In the event of an amendment to, or a waiver from, certain provisions of our Code of Ethics, 
we intend, to the extent possible, to satisfy Form 8-K disclosure requirements by disclosing this information on our 
website at www.smithmicro.com. 

Item 11. EXECUTIVE COMPENSATION 

The section titled “Executive Compensation and Related Information” appearing in our Proxy Statement for our 2016 
Annual Meeting of Stockholders is hereby incorporated by reference. 

37 

 
 
Item  12.  SECURITY  OWNERSHIP  OF  CERTAIN  BENEFICIAL  OWNERS  AND 
MANAGEMENT AND RELATED STOCKHOLDER MATTERS 

The section titled “Ownership of Securities and Related Stockholder Matters” appearing in our Proxy Statement for 
our 2016 Annual Meeting of Stockholders is hereby incorporated by reference. 

Securities Authorized for Issuance Under An Equity Compensation Plan  

The following table provides information as of December 31, 2015 with respect to the shares of common stock that 
may be issued under our existing equity compensation plans: 

(in thousands, except per share amounts)

2015 Omnibus Equity Incentive Plan   (1)

2005 Stock Option / Stock Issuance Plan  (2)
Total

Number of shares to be 
issued upon exercise of 
outstanding options

Weighted average 
exercise price of 
outstanding options

Number of shares 
remaining available 
for future issuance

10

1,635
1,645

$0.88

5.41
$5.39

8,490

-
8,490

   (1) The 2015 Omnibus Equity Incentive Plan was approved by shareholders effective June 18, 2015.  
   (2) Upon shareholder approval of the 2015 OEIP, any unissued shares under the 2005 Plan were cancelled and no longer available
          for future issuance.

Item 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR 
INDEPENDENCE 

The section titled “Related Party Transactions” and “Director Independence” appearing in our Proxy Statement for 
our 2016 Annual Meeting of Stockholders is incorporated herein by reference.   

Item 14. PRINCIPAL ACCOUNTING FEES AND SERVICES 

The  section  titled  “Ratification  of  Appointment  of  Independent  Registered  Public  Accounting  Firm  –  Principal 
Accountant Fees and Services” appearing in our Proxy Statement for our 2016 Annual Meeting of Stockholders is 
incorporated herein by reference.   

38 

 
 
 
 
 
PART IV 

Item 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES 

(a) (1) Financial Statements 

Smith Micro’s financial statements appear in a separate section of this Annual Report on Form 10-K beginning on the 
pages referenced below: 

Page 
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM....................................................................... F-1 
CONSOLIDATED BALANCE SHEETS .................................................................................................................................... F-2 
CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS ....................................................... F-3 
CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY ...................................................................................... F-4 
CONSOLIDATED STATEMENTS OF CASH FLOWS ............................................................................................................. F-5 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS ................................................................................................... F-6 

(2) Financial Statement Schedule 

Smith Micro’s financial statement schedule appears in a separate section of this Annual Report on Form 10-K on the 
pages  referenced  below.  All  other  schedules  have  been  omitted  as  they  are  not  applicable,  not  required,  or  the 
information is included in the consolidated financial statements or the notes thereto. 

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS  ......................................................................................... S-1 

Page 

(3) Exhibits 

Exhibit No. 

Title 

Method of Filing 

3.1 

3.1.1 

Amended  and  Restated  Certificate  of 
Incorporation.  

Amendment 
Certificate 
to 
Incorporation dated July 11, 2000.  

of 

Incorporated by reference to Exhibit 3.1 to 
the  Registrant's  Registration  Statement 
No. 33-95096. 

Incorporated by reference to Exhibit 3.1.1 
to  the  Registrant’s  Quarterly  Report  on 
Form 10-Q for the period ended June 30, 
2000. 

39 

 
 
 
 
 
Exhibit No. 

Title 

Method of Filing 

3.1.2 

3.1.3 

3.1.4 

3.1.5 

3.2 

3.3 

4.1 

4.2 

10.1 

10.2 

10.3 

10.4 

10.5 

Amendment 
to 
Incorporation dated August 18, 2005. 

Certificate 

of 

Amendment 
to 
Incorporation dated June 25, 2012.  

Certificate 

of 

Incorporated by reference to Exhibit 3.1.2 
to the Registrant’s Annual Report on Form 
10-K for the period ended December 31, 
2005. 

Incorporated by reference to Appendix B 
to 
the  Registrant’s  Definitive  Proxy 
Statement on Schedule 14A filed on April 
27, 2012. 

Certificate  of  Elimination  of  Series  A 
Junior  Participating  Preferred  Stock 
dated October 16, 2015. 

Incorporated by reference to Exhibit 3.1 to 
the  Registrant’s  Current  Report  on  Form 
8-K filed on October 16, 2015. 

Certificate  of  Designation  of  Series  A 
Participating  Preferred  Stock  dated 
October 16, 2015. 

Incorporated by reference to Exhibit 3.2 to 
the  Registrant’s  Current  Report  on  Form 
8-K filed on October 16, 2015. 

Amended and Restated Bylaws. 

Amendment  to  Amended  and  Restated 
Bylaws. 

Specimen certificate representing shares 
of Common Stock. 

Preferred  Shares  Rights  Agreement, 
dated  as  of  October  16,  2015,  between 
the Registrant and Computershare Trust 
Company, N.A., as Rights Agent. 

Form of Indemnification Agreement. 

Amended  and  Restated  2005  Stock 
Option / Stock Issuance Plan. 

Summary  of  oral  agreement  dated  June 
2005 by and between William W. Smith, 
Jr. and the Registrant. 

Amended  &  Restated  Employee  Stock 
Purchase Plan. 

Form  of  Common  Stock  Purchase 
Agreement dated August 15, 2014 

Incorporated by reference to Exhibit 3.2 to 
the  Registrant's  Registration  Statement 
No. 33-95096. 

Incorporated by reference to Exhibit 3.3 to 
the  Registrant’s  Current  Report  on  Form 
8-K filed on October 31, 2007. 

Incorporated by reference to Exhibit 4.1 to 
the  Registrant's  Registration  Statement 
No. 33-95096. 

Incorporated by reference to Exhibit 4.1 to 
the  Registrant’s  Current  Report  on  Form 
8-K filed on October 16, 2015. 

Incorporated by reference to Exhibit 10.1 
to the Registrant's Registration Statement 
No. 33-95096. 

Incorporated by reference to Exhibit 10.7 
to the Registrant’s Registration Statement 
on Form S-8 (Reg. No. 333-149222). 

Incorporated by reference to Exhibit 10.10 
to  the  Registrant’s  Quarterly  Report  on 
Form 10-Q for the quarter ended June 30, 
2009. 

Incorporated by reference to Exhibit 10.11 
to the Registrant’s Registration Statement 
on  Form  S-8  (No.  333-169671)  filed  on 
September 30, 2010. 

Incorporated by reference to Exhibit 10.1 
to  the  Registrant’s  Current  Report  on 
Form 8-K filed on August 20, 2014. 

40 

 
 
 
 
Exhibit No. 

Title 

Method of Filing 

10.6 

10.7 

Form of Registration  Rights  Agreement 
dated August 15, 2014.  

2015 Omnibus Equity Incentive Plan. 

14.1 

Code of Ethics. 

14.1.1 

Attachment 1 to Code of Ethics. 

Incorporated by reference to Exhibit 10.2  
to  the  Registrant’s  Current  Report  on 
Form 8-K filed on August 20, 2014. 

Incorporated by reference to Appendix A 
to 
the  Registrant’s  Definitive  Proxy 
Statement on Schedule 14A filed on April 
30, 2015. 

Incorporated by reference to Exhibit 14.1 
to the Registrant’s Annual Report on Form 
10-K  for  the  year  ended  December  31, 
2003. 

Incorporated  by  reference 
to  Exhibit 
14.1.1  to  the  Registrant’s  Annual  Report 
the  year  ended 
on  Form  10-K  for 
December 31, 2003. 

21.1 

23.1 

31.1 

31.2 

32.1 

101.INS 

101.SCH 

101.CAL 

101.DEF 

101.LAB 

101.PRE 

Subsidiaries. 

Consent  of 
Public Accounting Firm. 

Independent  Registered 

Certification  of  the  Chief  Executive 
Officer  pursuant  to  Section  302  of  the 
Sarbanes-Oxley Act of 2002. 

Certification  of 
the  Chief  Financial 
Officer  pursuant  to  Section  302  of  the 
Sarbanes-Oxley Act of 2002. 

Certifications  of  the  Chief  Executive 
Officer  and  the  Chief  Financial  Officer 
pursuant to Section 906 of the Sarbanes-
Oxley Act of 2002. 

XBRL Instance Document. 

XBRL  Taxonomy  Extension  Schema 
Document. 

Filed herewith. 

Filed herewith. 

Filed herewith. 

Filed herewith. 

Furnished herewith. 

Filed herewith. 

Filed herewith. 

XBRL Taxonomy Extension Calculation 
Linkbase Document. 

Filed herewith. 

XBRL  Taxonomy  Extension  Definition 
Linkbase Document. 

Filed herewith. 

XBRL  Taxonomy  Extension  Label 
Linkbase Document. 

Filed herewith. 

XBRL 
Presentation Linkbase Document. 

Taxonomy 

Extension 

Filed herewith. 

(b)  

Exhibits 

The exhibits filed as part of this report are listed above in Item 15(a) (3) of this Form 10-K. 

41 

 
 
  
 
(c)  

Financial Statement Schedule 

The Financial Statement Schedule required by Regulation S-X and Item 8 of this Form are listed above in Item 
15(a)(2) of this Form 10-K. 

42 

 
 
 
 
Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has 
duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized. 

SIGNATURES 

Date: March 9, 2016 

Date: March 9, 2016 

SMITH MICRO SOFTWARE, INC. 

By:/s/ William W. Smith, Jr. 
William W. Smith, Jr. 
Chairman of the Board, 
President and Chief Executive Officer 
(Principal Executive Officer) 

By:/s/ Steven M. Yasbek 
Steven M. Yasbek 
Vice President and Chief Financial Officer 
(Principal Financial and Accounting Officer) 

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the 
following persons on behalf of the registrant and in the capacities and on the dates indicated. 

Signature 
/s/ William W. Smith, Jr.      
William W. Smith, Jr. 

/s/ Steven M. Yasbek      
Steven M. Yasbek 

/s/ Andrew Arno       
Andrew Arno 

/s/ Thomas G. Campbell       
Thomas G. Campbell 

/s/ Steven Elfman       
Steven Elfman 

/s/ Samuel Gulko       
Samuel Gulko 

/s/ Gregory J. Szabo           
Gregory J. Szabo 

Title 
Chairman of the Board, 
President  and  Chief  Executive  Officer  (Principal 
Executive Officer) 
Vice  President  and  Chief  Financial  Officer  
(Principal Financial and Accounting Officer) 

Director 

Director 

Director 

Director 

Director 

Date 
March 9, 2016 

March 9, 2016 

March 9, 2016 

March 9, 2016 

March 9, 2016 

March 9, 2016 

March 9, 2016 

43 

 
 
 
 
 
 
 
 
 
 
 
 
 
(This Page Intentionally Left Blank) 

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM 

To the Board of Directors and Stockholders 
Smith Micro Software, Inc. 

We  have  audited  the  accompanying  consolidated  balance  sheets  of  Smith  Micro  Software,  Inc.  and  subsidiaries 
(collectively,  the  “Company”)  as  of  December  31,  2015  and  2014,  and  the  related  consolidated  statements  of 
operations and comprehensive loss, stockholders’ equity, and cash flows for  the years then ended. Our audits also 
included the financial statement schedule of the Company listed in Item 15(a). These financial statements and financial 
statement schedule are the responsibility of the Company’s management. Our responsibility is to express an opinion 
on these financial statements and schedule based on our audits. 

We  conducted  our  audits  in  accordance  with  the  standards  of  the  Public  Company  Accounting  Oversight  Board 
(United  States).  Those  standards  require  that  we  plan  and  perform  the  audit  to  obtain  reasonable  assurance  about 
whether the financial statements are free of material misstatement. The Company is not required to have, nor were we 
engaged  to  perform,  an  audit  of  its  internal  control  over  financial  reporting.  Our  audits  included  consideration  of 
internal  control  over  financial  reporting  as  a  basis  for  designing  audit  procedures  that  are  appropriate  in  the 
circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control 
over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, 
evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used 
and significant estimates made by management, as well as evaluating the overall financial statement presentation. We 
believe that our audits provide a reasonable basis for our opinion. 

In  our  opinion,  the  consolidated  financial  statements  referred  to  above  present  fairly,  in  all  material  respects,  the 
financial position of the Company as of December 31, 2015 and 2014, and the results of its operations and its cash 
flows for the years then ended, in conformity with U.S. generally accepted accounting principles. Also, in our opinion, 
the related financial statement schedule, when considered in relation to the  basic consolidated financial statements 
taken as a whole, presents fairly in all material respects the information set forth therein. 

/s/ SingerLewak LLP 

Los Angeles, California 
March 9, 2016 

F-1 

 
 
 
 
 
 
 
 
 
 
 
 
SMITH MICRO SOFTWARE, INC. 
CONSOLIDATED BALANCE SHEETS 
(in thousands, except share and par value data)

December 31,

2015

2014

Assets

Current assets:
   Cash and cash equivalents
   Short-term investments
   Accounts receivable, net of allowances for doubtful accounts
      and other adjustments of $201 (2015) and $602 (2014)
   Income tax receivable
   Inventories, net of reserves for excess and obsolete inventory 
      of $158 (2015) and $151 (2014)
   Prepaid expenses and other current assets
    Total current assets 
Equipment and improvements, net
Other assets
Deferred tax asset
    Total assets 

Liabilities and Stockholders' Equity

Current liabilities:
   Accounts payable 
   Accrued liabilities
   Deferred revenue
   Deferred tax liability
    Total current liabilities
Non-current liabilities:
  Deferred rent and other long term liabilities
   Total non-current liabilities
Commitments and contingencies (Note 5)
Stockholders' equity:
   Preferred stock, par value $0.001 per share; 5,000,000 shares 
      authorized; none issued or outstanding
   Common stock, par value $0.001 per share; 100,000,000 shares authorized;
     45,729,272 and 45,000,891 shares issued and outstanding at December 31,
      2015 and December 31, 2014, respectively
   Additional paid-in capital 
   Accumulated comprehensive deficit
Total  stockholders’ equity
    Total liabilities and stockholders' equity

$           

8,819
4,078

8,145
13

39
692
21,786
2,492
195

             -       
24,473

$         

$           

1,708
5,064
440

             -       

7,212

3,235
3,235

$   

10,165
2,880

8,216
706

97
765
22,829
4,273
214
74
27,390

$   

$     

1,521
5,752
1,498
74
8,845

3,643
3,643

             -       

             -       

46
224,867
(210,887)
14,026
24,473

$         

45
223,141
(208,284)
14,902
27,390

$   

See accompanying notes to the consolidated financial statements. 

F-2 

 
 
  
 
                  
 
           
             
      
             
      
                 
         
                 
           
               
         
           
     
             
      
               
         
           
 
                  
 
           
 
                  
 
           
             
      
               
      
           
             
      
             
      
             
      
                 
           
         
   
        
  
           
     
 
 
SMITH MICRO SOFTWARE, INC. 
CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS 
(in thousands, except per share amount) 

Revenues

Cost of revenues

Gross profit

Operating expenses:

   Selling and marketing

   Research and development

   General and administrative

   Restructuring expenses

   Total operating expenses

Operating loss

  Interest and other income (expense), net

Loss before provision for income taxes

Provision for income tax expense

Net loss

Other comprehensive income (loss), before tax:

Year ended December 31,

2015

2014

2013

$       

39,507

$     

36,979

$       

42,675

8,152

31,355

8,902

13,863

11,128

              - 

33,893

(2,538)

4

(2,534)

68

(2,602)

9,317

27,662

9,559

14,192

13,218

2,435

39,404

(11,742)

(8)

(11,750)

49

(11,799)

9,707

32,968

15,675

21,305

18,216

5,602

60,798

(27,830)

30

(27,800)

153

(27,953)

   Unrealized holding gains (losses) on available-for-sale securities

(1)

            -

7

   Income tax expense related to items of other

      comprehensive income

   Other comprehensive income (expense), net of tax
Comprehensive loss

              - 

              - 

              - 

(1)
(2,603)

$       

              -
$    

(11,799)

7
(27,946)

$      

Net loss per share:

   Basic and diluted

Weighted average shares outstanding:
   Basic and diluted

$         

(0.06)

$        

(0.29)

$          

(0.76)

45,946

40,649

36,982

See accompanying notes to the consolidated financial statements. 

F-3 

 
 
           
         
           
         
       
         
           
         
         
         
       
         
         
       
         
         
           
         
       
         
         
      
        
                  
               
                
         
      
        
                
              
              
         
      
        
                
                  
                
                  
         
       
         
 
 
 
SMITH MICRO SOFTWARE, INC. 
CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY 
(in thousands) 

Exercise of common stock options

4

           -

BALANCE, December 31, 2012

Non cash compensation recognized 
  on stock options and ESPP
Restricted stock grants, net of cancellations
Cancellation of shares for payment 
  of withholding tax
Employee stock purchase plan
Comprehensive loss
BALANCE, December 31, 2013

Non cash compensation recognized 
  on stock options and ESPP
Restricted stock grants, net of cancellations
Cancellation of shares for payment 
  of withholding tax
Employee stock purchase plan
Issuance of common stock in a private placement
Comprehensive loss
BALANCE, December 31, 2014

Exercise of common stock options

Non cash compensation recognized 
  on stock options and ESPP
Restricted stock grants, net of cancellations
Cancellation of shares for payment 
  of withholding tax
Tax benefit deficiencies related to restricted
  stock expense
Employee stock purchase plan
Comprehensive loss
BALANCE, December 31, 2015

Common stock    

Shares  

35,873

Amount  
36

$            

Additional  

Accumulated  

paid-in  
capital  

comprehensive
income (deficit)

Total  

$        

211,165

$                

(168,539)

$            

42,662

           -
1,179

           -

1

           -
           -

(96)
38
           -
36,994

168
3,364

(114)
36

           -

           -

           -

           -

           -
$            

37

            -

$        

214,619

$                

(27,946)
(196,485)

           -
1,421

(292)
27
6,846
           -
45,000

           -
1

           -
           -
7
           -
45

$            

8

           -

           -
1,091

           -
1

6

157
3,494

(391)
21
5,235
            -
223,141

$        

10

186
1,966

           -

           -
           -

           -
           -

$                

(11,799)
(208,284)

168
3,365

(114)
36
(27,946)
18,171

$            

6

157
3,495

(391)
21
5,242
(11,799)
14,902

$            

           -

           -
           -

10

186
1,967

(394)

           -

(458)

           -

(458)

           -
24
           -
45,729

           -
           -
           -
46

$            

5
17
            -
224,867

$        

           -
           -
(2,603)
(210,887)

$                

5
17
(2,603)
14,026

$            

See accompanying notes to the consolidated financial statements. 

F-4 

 
 
 
SMITH MICRO SOFTWARE, INC. 
CONSOLIDATED STATEMENTS OF CASH FLOWS 
(in thousands) 

Year ended December 31,
2014

2015

2013

Operating activities:
Net loss
Adjustments to reconcile net loss to net cash used in
  operating activities:
  Depreciation and amortization
  Long-lived assets write-off due to restructuring
  Loss on disposal of fixed assets
  Provision for adjustments to accounts receivable and doubtful accounts
  Provision for excess and obsolete inventory
  Tax benefits from stock-based compensation
  Non cash compensation related to stock options and restricted stock
  Deferred income taxes
  Change in operating accounts:
    Accounts receivable
    Income tax receivable
    Inventories
    Prepaid expenses and other assets
    Accounts payable and accrued liabilities
    Deferred revenue
      Net cash used in operating activities

Investing activities:
Capital expenditures
Sales (purchases) of short-term investments
      Net cash provided by (used in) investing activities

Financing activities:
Cash received from issuance of common stock, net of offering costs
Cash received from stock sale for employee stock purchase plan
Cash received from exercise of stock options
Tax benefits received from stock-based compensation
      Net cash provided by financing activities
Net decrease in cash and cash equivalents
Cash and cash equivalents, beginning of period
Cash and cash equivalents, end of period

Supplemental disclosures of cash flow information:
   Cash paid for income taxes
   Change in unrealized gain (loss) on short-term investments

$       

(2,602)

$     

(11,799)

$     

(27,953)

1,904
-

1
31
48
(5)
2,158
-

40
688
10
92
(1,362)
(1,058)
(55)

(124)
(1,199)
(1,323)

-

17
10
5
32
(1,346)
10,165
8,819

$         

2,931
-
-
347
124
-
3,652
(2)

(1,000)
(7)
(54)
114
(2,189)
1,034
(6,849)

4,006
1,011
-
730
76

-
3,533
-

660
(18)
(67)
(9)
2,429
(972)
(16,574)

(216)
198
(18)

(829)
10,257
9,428

5,242
21
6

-
5,269
(1,598)
11,763
10,165

$       

-

36

-
-
36
(7,110)
18,873
11,763

$       

$              
$              

17
(1)

75

$              
$            
-

$            
165
$                
7

See accompanying notes to the consolidated financial statements. 

F-5 

 
 
           
           
           
              
              
           
                  
              
              
                
              
              
                
              
                
                
              
              
           
           
           
              
                
              
                
         
              
              
                
              
                
              
              
                
              
                
         
         
           
         
           
            
              
         
       
            
            
            
         
              
         
         
              
           
              
           
              
                
                
                
                
                  
              
                  
              
              
                
           
                
         
         
         
         
         
         
 
SMITH MICRO SOFTWARE, INC. 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

1.  Organization,  Basis  of  Presentation  and  Summary  of  Significant  Accounting 
Policies 

The Company 

Smith Micro provides software to simplify and enhance the mobile experience. As a leader in wireless connectivity, 
our  applications  ensure  high  quality  of  service  for  mobile  users  while  optimizing  networks  for  wireless  service 
providers and enterprises.  Using our intelligent device  software, along with premium voice, video and messaging 
applications, we create new opportunities to engage consumers and monetize mobile services.  In addition to wireless 
solutions, Smith Micro develops 2D/3D graphics software used by professional artists,  animators, illustrators, and 
designers worldwide.   

Smith Micro’s mission is to help our customers thrive in a connected world.   Over the past three decades, we have 
developed deep expertise in embedded software for mobile devices, policy-based management platforms, and highly-
scalable  client  and  server  applications.    Our  wireless  software  is  used  by  Tier  1  mobile  network  operators,  cable 
providers, and device manufacturers, as well as enterprise companies across a wide range of industries, helping these 
businesses capitalize on the growth of connected consumers and the Internet of Things (“IoT”).  Specifically, we help 
our customers: 

o  optimize networks, reduce operational costs, and deliver “best-connected” user experiences; 

o  manage mobile devices over the air for maximum performance, efficiency and reliability; 

o  provide greater insight into user experience to improve service quality and customer loyalty;  

o 

engage and grow high-value relationships with their customers using smartphones. 

We continue to innovate and evolve our business to take advantage of industry trends and emerging markets, such as 
“Big  Data”  analytics,  the  explosion  of  Wi-Fi  hotspots,  and  business-to-consumer  (“B2C”)  mobile  marketing  and 
advertising.  The key to our longevity, however, is not simply technology innovation, but a never-ending focus on 
customer value.  

Basis of Presentation 

The accompanying consolidated financial statements reflect the operating results and financial position of Smith Micro 
Software, Inc. and its wholly owned subsidiaries in accordance with accounting principles generally accepted in the 
United States of America. All intercompany amounts have been eliminated in consolidation. 

Foreign Currency Transactions 

The  Company  has  international  operations  resulting  from  acquisitions  in  prior  years.  The  countries  in  which  the 
Company has a subsidiary or branch office in are Serbia, the United Kingdom and Canada. The functional currency 
for  all  of  these  foreign  entities  is  the  U.S.  dollar  in  accordance  with  the  Financial  Accounting  Standards  Board 
(“FASB”) Accounting Standards Codification (“ASC”) Topic No. 830-30, Foreign Currency Matters-Translation of 
Financial Statements. Foreign currency transactions that increase or decrease expected functional currency cash flows 
is a foreign currency transaction gain or loss that are included in determining net income for the period in which the 
exchange rate changes. Likewise, a transaction gain or loss (measured from the transaction date or the most recent 
intervening  balance  sheet  date,  whichever  is  later)  realized  upon  settlement  of  a  foreign  currency  transaction  is 
included in determining net income for the period in which the transaction is settled. 

F-6 

 
 
Use of Estimates 

The preparation of consolidated financial statements in conformity with accounting principles generally accepted in 
the U.S. requires management to make estimates and assumptions that affect the reported amounts in the consolidated 
financial statements and accompanying notes. Actual results could differ from those estimates. 

Fair Value of Financial Instruments 

The Company measures and discloses fair value measurements as required by FASB ASC Topic No. 820, Fair Value 
Measurements and Disclosures. 

The carrying value of accounts receivable and accounts payable are considered to be representative of their respective 
fair values because of the short-term nature of those instruments. 

Fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability 
in  an  orderly  transaction  between  market  participants.  As  such,  fair  value  is  a  market-based  measurement  that  is 
determined based on assumptions that market participants would use in pricing an asset or a liability. As a basis for 
considering such assumptions, the FASB establishes a three-tier value hierarchy, which prioritizes the inputs used in 
the valuation methodologies in measuring fair value: 

•  Level 1 - Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active 

markets. 

•  Level 2 - Include other inputs that are directly or indirectly observable in the marketplace. 

•  Level 3 - Unobservable inputs which are supported by little or no market activity. 

The fair value hierarchy also requires an entity to maximize the use of observable inputs and minimize  the  use of 
unobservable inputs when measuring fair value. 

As required by FASB ASC Topic No. 820, we measure our cash equivalents and short-term investments at fair value. 
Our cash equivalents and short-term investments are classified within Level 1 by using quoted market prices utilizing 
market observable inputs. 

Significant Concentrations 

For the year ended December 31, 2015, two customers, each accounting for over 10% of revenues, made up 76.7% of 
revenues and 83% of accounts receivable, and one service provider with more than 10% of purchases totaled 24% of 
accounts payable.  For the year ended December 31, 2014, two customers, each accounting for over 10% of revenues, 
made  up  79.2%  of  revenues  and  87%  of  accounts  receivable,  and  one  service  provider  with  more  than  10%  of 
purchases totaled 27% of accounts payable. For the year ended December 31, 2013, three customers, each accounting 
for over 10% of revenues, made up 77.5% of revenues and 83% of accounts receivable, and one service provider with 
more than 10% of purchases totaled 28% of accounts payable.  

The  Company  currently  outsources  a  key  information  technology  service,  an  important  component  of  one  of  its 
products, from one supplier. Although there are a limited number of third party providers for this type of service, 
management believes that other suppliers could provide similar services on comparable terms. A change in suppliers, 
however, could cause a disruption or delay in services which could result in a possible loss of revenues and customer 
confidence, all of which would adversely affect our operating results.  

Cash and Cash Equivalents 

Cash and cash equivalents generally consist of cash, government securities, mutual funds, and money market funds. 
These securities are primarily held in two financial institutions and are uninsured except for the  minimum Federal 
Deposit Insurance Corporation (“FDIC”) coverage, and have original maturity dates of three months or less.  As of 

F-7 

 
 
December 31, 2015 and 2014, bank balances totaling approximately $8.5 million and $9.9 million, respectively, were 
uninsured.  

Short-Term Investments 

Short-term investments consist of corporate notes, bonds, and commercial paper and  U.S. government agency and 
government sponsored enterprise obligations.  The Company accounts for these short-term investments as required 
by  FASB  ASC  Topic  No.  320,  Investments-Debt  and  Equity  Securities.    These  debt  and  equity  securities  are  not 
classified as either held-to-maturity securities or trading securities.  As such, they are classified as available-for-sale 
securities. Available-for-sale securities are recorded at fair value, with unrealized gains or losses recorded as a separate 
component of accumulated other comprehensive income in stockholders’ equity until realized. 

Accounts Receivable and Allowance for Doubtful Accounts 

We sell our products worldwide. We perform ongoing credit evaluations of our customers and adjust credit limits 
based upon payment history, the customer’s current credit worthiness and various other factors, as determined by our 
review of their current credit information. We continuously monitor collections and payments from our customers. 
We estimate credit losses and maintain an allowance for doubtful accounts reserve based upon these estimates. While 
such credit losses have historically been within our estimated reserves, we cannot guarantee that we will continue to 
experience  the  same  credit  loss  rates  that  we  have  in  the  past.  If  not,  this  could  have  an  adverse  effect  on  our 
consolidated  financial  statements.  Allowances  for  product  returns  are  included  in  other  adjustments  to  accounts 
receivable  on  the  accompanying  consolidated  balance  sheets.  Product  returns  are  estimated  based  on  historical 
experience and have also been within management’s estimates. 

Inventories 

Inventories  consist  principally  of  compact  disks  (“CDs”),  boxes  and  manuals  and  are  stated  at  the  lower  of  cost 
(determined by the first-in, first-out method) or market. The Company regularly reviews its inventory quantities on 
hand and records a provision for excess and obsolete inventory based primarily on management’s forecast of product 
demand and production requirements. At December 31, 2015 and 2014, our net inventory of $39,000 and $97,000, 
respectively, consisted mostly of components.    

Equipment and Improvements 

Equipment and improvements are stated at cost. Depreciation is computed using the straight-line method based on the 
estimated  useful  lives  of  the  assets,  generally  ranging  from  three  to  seven  years.  Leasehold  improvements  are 
amortized using the straight-line method over the shorter of the estimated useful life of the asset or the lease term. 

Internal Software Development Costs 

Development costs incurred in the research and development of new software products and enhancements to existing 
software products are expensed as incurred until technological feasibility has been established.  The Company considers 
technological feasibility to be established when all planning, designing, coding, and testing has been completed according 
to design specifications.   After technological feasibility  is established, any  additional costs are capitalized.   Through 

F-8 

 
 
December 31, 2015, software  has been substantially completed concurrently  with  the establishment of  technological 
feasibility; accordingly, no costs have been capitalized to date. 

Deferred Rent and Other Long-Term Liabilities 

The long-term liabilities are for deferred rent to account for the difference between straight-line and bargain rents, lease 
incentives included in deferred rent, restructuring expenses, and sublease deposits.  

Revenue Recognition 

We currently report our net revenues under two operating groups: Wireless and Graphics. Within each of these groups, 
software  revenue  is  recognized  based  on  the  customer  and  contract  type.  We  recognize  revenue  when  persuasive 
evidence of an arrangement exists, delivery has occurred, the price is fixed and determinable, and collectability is 
probable as required by FASB ASC Topic No. 985-605, Software-Revenue  Recognition.  We recognize revenues 
from sales of our software to our customers or end users as completed products are shipped and title passes or from 
royalties  generated  as  authorized  customers  duplicate  our  software,  if  the  other  requirements  are  met.  If  the 
requirements are not met at the date of shipment, revenue is not recognized until these elements are known or resolved. 
For  Wireless  sales,  returns  from  customers  are  limited  to  defective  goods  or  goods  shipped  in  error.  Historically, 
customer returns have not exceeded the very nominal estimates and reserves. We also provide some technical support 
to our customers. Such costs have historically been insignificant. 

We have a few multiple element agreements for which we have contracted to provide a perpetual license for use of 
proprietary software, to provide non-recurring engineering, and in some cases, to provide software maintenance (post 
contract support). For  these software and software-related multiple element arrangements,  we  must: (1) determine 
whether  and  when  each  element  has  been  delivered;  (2)  determine  whether  undelivered  products  or  services  are 
essential to the functionality of the delivered products and services; (3) determine the fair value of each undelivered 
element  using  vendor-specific  objective  evidence  (“VSOE”);  and  (4)  allocate  the  total  price  among  the  various 
elements. VSOE of fair value is used to allocate a portion of the price to the undelivered elements and the residual 
method is used to allocate the remaining portion to the delivered elements. Absent VSOE, revenue is deferred until 
the earlier of the point at which VSOE of fair value exists for any undelivered element  or until all elements of the 
arrangement  have  been  delivered.  However,  if  the  only  undelivered  element  is  post  contract  support,  the  entire 
arrangement fee is recognized ratably over the performance period. We determine VSOE for each element based on 
historical stand-alone sales to third parties or from the stated renewal rate  for the elements contained in the initial 
arrangement. In determining VSOE, we require that a substantial majority of the selling prices for a product or service 
fall within a reasonably narrow pricing range.  We have established VSOE for our post contract support services and 
non-recurring engineering.   

On  occasion,  we  enter  into  fixed  fee  arrangements,  i.e.  for  trials,  in  which  customer  payments  are  tied  to  the 
achievement of specific milestones. Revenue for these contracts is recognized based on customer acceptance of certain 
milestones as they are achieved.  We also enter hosting arrangements that sometimes include up-front, non-refundable 
set-up fees.  Revenue is recognized for these fees over the term of the agreement. 

For Graphics (formerly Productivity & Graphics) sales, management reviews available retail channel information and 
makes  a  determination  of  a  return  provision  for  sales  made  to  distributors  and  retailers  based  on  current  channel 
inventory levels and historical return patterns. Certain sales to distributors or retailers are made on a consignment 
basis.  Revenue for consignment sales are not recognized until sell through to the final customer is established. Certain 
revenues are booked net of revenue sharing payments. Sales directly to end users are recognized upon shipment. End 
users have a thirty day right of return, but such returns are reasonably estimable and have historically been immaterial. 
We also provide technical support to our customers. Such costs have historically been insignificant. 

Sales Incentives 

For our Graphics sales, the cost of sales incentives the Company offers without charge to customers that can be used 
in, or that are exercisable by a customer as a result of, a single exchange transaction is accounted for as a reduction of 

F-9 

 
 
 
 
 
 
revenue as required by FASB ASC Topic No. 605-50, Revenue Recognition-Customer Payments and Incentives.  We 
use historical redemption rates to estimate the cost of customer incentives.  Total sales incentives were $0.2 million, 
$0.5 million and $1.2 million for the years ended December 31, 2015, 2014, and 2013, respectively. 

Advertising Expense 

Advertising costs are expensed as incurred. Advertising expenses were $0.3 million, $0.3 million, and $0.4 million 
for the years ended December 31, 2015, 2014, and 2013, respectively. 

Stock-Based Compensation 

The Company accounts for all stock-based payment awards made to employees and directors based on their fair values 
and recognized as compensation expense over the vesting  period  using the straight-line  method over the requisite 
service period for each award as required by FASB ASC Topic No. 718, Compensation-Stock Compensation. 

Net Income (Loss) Per Share 

The Company calculates earnings per share (“EPS”) as required by FASB ASC Topic No. 260, Earning Per Share.  
Basic EPS is calculated by dividing the net income available to common stockholders by the weighted average number 
of  common  shares  outstanding  for  the  period,  excluding  common  stock  equivalents.  Diluted  EPS  is  computed  by 
dividing  the  net  income  available  to  common  stockholders  by  the  weighted  average  number  of  common  shares 
outstanding for the period, plus the weighted average number of dilutive common stock equivalents outstanding for 
the period determined using the treasury-stock  method.  For purposes of this calculation, common stock subject to 
repurchase by the Company and options are considered to be common stock equivalents and are only included in the 
calculation of diluted earnings per share when their effect is dilutive. 

Numerator:
Net loss available to common stockholders

Denominator:
Weighted average shares outstanding - basic

Year Ended December 31,
2015
2013
2014
(in thousands, except per share amounts)

($2,602)

($11,799)

($27,953)

45,946

40,649

36,982

Potential common shares - options (treasury stock method)

         -

         -

         -

Weighted average shares outstanding - diluted

45,946

40,649

36,982

Shares excluded (anti-dilutive)

70

150

2

Shares excluded due to an exercise price greater than 
  weighted average stock price for the period

1,132

1,511

2,150

Net loss per common share:
  Basic
  Diluted

($0.06)
($0.06)

($0.29)
($0.29)

($0.76)
($0.76)

Recent Accounting Pronouncements 

In  November  2015,  the  Financial  Accounting  Standards  Board  (“FASB”)  issued  final  guidance  in  Accounting 
Standards Update 2015-17, Balance Sheet Classification of Deferred Taxes, which requires companies to classify all 
deferred tax assets and liabilities as noncurrent on the balance sheet instead of separating deferred taxes into current 
and noncurrent amounts.  The guidance is effective for financial statements issued for annual periods beginning after 

F-10 

 
 
 
 
December 15, 2016.  Early adoption is permitted for all companies in any interim or annual period, and may be adopted 
on either a prospective or retrospective basis. 

The  Company  is  early  adopting  this  standard  for  the  interim  and  annual  period  ending  December  31,  2015  on  a 
prospective basis.  As such, prior periods were not retrospectively adjusted.  Due to the Company’s full valuation 
allowance on its deferred tax assets, the nature of the change on the balance sheet is not significant. 

In August 2014, the FASB issued Accounting Standards Update (“ASU”) No. 2014-15, Presentation of Financial 
Statements-Going  Concern  (Subtopic  205-40).    The  Update  provides  U.S.  GAAP  guidance  on  management’s 
responsibility in evaluating whether there is substantial doubt about a company’s ability to continue as a going concern 
and about related footnote disclosures. For each reporting period, management will be required to evaluate whether 
there are conditions or events that raise substantial doubt about a company’s ability to continue as a going concern 
within one year from the date the financial statements are issued.  The amendments in this Update are effective for the 
annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. Early application 
is permitted.  The adoption of this standard is not expected to have a material impact on the Company’s consolidated 
financial statements. 

In  May  2014,  the  FASB  issued  ASU  No.  2014-09,  Revenue  from  Contracts  with  Customers  (Topic  606).    The 
amendments to this Update supersede nearly all existing revenue recognition guidance under U.S. GAAP. The core 
principle of this Topic is to recognize revenues when promised goods or services are transferred to customers in an 
amount that reflects the consideration that is expected to be received for those goods or services. This Topic defines a 
five-step process to achieve this core principle and, in doing so, it is possible more judgment and estimates may be 
required  within  the  revenue  recognition  process  than  required  under  existing  U.S.  GAAP,  including  identifying 
performance obligations in the contract, estimating the amount of variable consideration to include in the transaction 
price, and allocating the transaction price to each separate performance obligation. In July 2015, the FASB deferred 
the effective date for annual reporting periods beginning after December 15, 2017 (including interim reporting periods 
within  those  periods).  Early  adoption  is  permitted  to  the  original  effective  date  of  December  15,  2016  (including 
interim reporting periods within those periods). The amendments may be applied retrospectively to each prior period 
presented or retrospectively  with the cumulative effect recognized as of the date of initial application. We will be 
evaluating the impact of this guidance on our consolidated financial statements. 

2. Restructuring 

2014 Restructuring 

On  May  6,  2014,  the  Board  of  Directors  approved  a  plan  of  restructuring  intended  to  streamline  and  flatten  the 
Company’s organization, reduce overall headcount by approximately 20%, and reduce its overall cost structure by 
approximately  $2.0  million  per  quarter.  The  restructuring  plan  resulted  in  special  charges  totaling  $1.8  million 
recorded  during  the  three-month  period  ended  June  30,  2014.  These  charges  were  for  non-cash  stock-based 
compensation expense of $1.3 million, severance costs for affected employees of $0.4 million, and other related costs 
of $0.1 million.   

2013 Restructuring 

On July 25, 2013, the Board of Directors approved a plan of restructuring intended to bring the Company’s operating 
expenses  better  in  line  with  revenues.  The  restructuring  plan  involved  a  realignment  of  organizational  structures, 
facility  consolidations/closures,  and  headcount  reductions  of  approximately  26%  of  the  Company’s  worldwide 
workforce.  The restructuring plan was implemented primarily during the three-month period ended September 30, 
2013 and resulted in annualized savings of approximately $16.0 million.  

The restructuring plan resulted in special charges totaling $5.6 million recorded in the year ended December 31, 2013. 
These  charges  were  for  lease/rental  terminations  of  $3.3  million,  severance  costs  for  affected  employees  of  $1.1 

F-11 

 
 
 
 
 
 
 
million, equipment, and improvements write-offs as a result of our lease/rental terminations of $1.0 million and other 
related costs of $0.2 million.   

In the year ended December 31, 2014, we increased the reserve by $0.6 million due to changes in our assumptions on 
future  sublease  income  on  our  lease  terminations  of  $0.8  million,  partially  offset  by  adjustments  to  our  one-time 
employee termination benefits. 

Following is the activity in our restructuring liability for the year ended December 31, 2015 (in thousands): 

December 31, 2014
Balance
$                    

Provision-net
(13)
$                  
13
$                  
-

2,800
89
2,889

Usage
$                

December 31, 2015
Balance
$                   

2,123
86
2,209

(664)
(16)
(680)

$                    

$                

$                   

Lease/rental terminations
Datacenter consolidation, other
  Total

3. Balance Sheet Details 

Short-Term Investments 

Short-term investments consist of U.S. government agency and government sponsored enterprise obligations.  The 
Company accounts for these short-term investments as required by FASB ASC Topic No. 320, Investments-Debt and 
Equity Securities.  These debt and equity securities are not classified as either held-to-maturity securities or trading 
securities.  As such, they are classified as available-for-sale securities. Available-for-sale securities are recorded at 
fair value,  with  unrealized gains or losses recorded as a separate component of accumulated other comprehensive 
income in stockholders’ equity until realized.  Available-for-sale securities with contractual maturities of less than 12 
months were as follows (in thousands): 

Corporate bonds and notes
Government securities/money market

Amortized
cost basis
$          
-
4,080

December 31, 2015
Gross

 unrealized loss Fair value
$                   
-

$          
-
4,078

(2)

Amortized
cost basis
$       
1,000
1,881

December 31, 2014
Gross
 unrealized loss
$                           
-

(1)

Fair value
$         
999
1,881

  Total

$       

4,080

$                     

(2)

$       

4,078

$       

2,881

$                           

(1)

$       

2,880

There were no realized gains (losses) recognized in interest and other income for the years ended December 31, 2015, 
2014, and 2013.  

Equipment and Improvements 

Equipment and improvements consist of the following (in thousands): 

Computer hardware, software, and equipment
Leasehold improvements 
Office furniture and fixtures 

Less accumulated depreciation and amortization 

Equipment and improvements, net

F-12 

December 31,

$     

2015
16,288
5,170
1,214

22,672
(20,180)

$   

2014
16,143
5,170
1,213

22,526
(18,253)

$       

2,492

$     

4,273

 
 
 
 
                           
                     
                    
                          
 
 
 
 
 
         
        
                       
        
         
                           
        
 
 
         
       
         
       
       
     
      
    
 
             
 
Depreciation  and  amortization  expense  on  equipment  and  improvements  was  $1.9  million,  $2.9  million  and  $4.0 
million for the years ended December 31, 2015, 2014, and 2013 respectively. 

Other Assets 

These are office rent deposits. 

Accrued Liabilities 

Accrued liabilities consist of the following (in thousands):  

Salaries and benefits
Restructuring
Pennsylvania grant liability
Royalties and revenue sharing
Income taxes
Marketing expenses, rebates, and other
Total accrued liabilities

December 31,

$    

2015
2,723
442
1,000
643
205
51
5,064

$    

$    

2014
2,779
912
1,000
835
160
66
5,752

$    

Deferred Rent and Other Long-Term Liabilities 

Deferred rent and other long-term liabilities consist of the following (in thousands):  

December 31,

2015

2014

Deferred rent
Restructuring - beyond one year
Sublease deposits
Total deferred rent and other long-term liabilities

$    

$    

1,402
1,767
66
3,235

$    

$    

1,643
1,977
23
3,643

4. Income Taxes 

Income (loss) before provision for income taxes was generated from the following sources (in thousands): 

Domestic
Foreign
Total loss before provision for income taxes

Year Ended December 31,  
2014
(11,867)
117
(11,750)

$   

$   

$     

$     

2015
(2,651)
117
(2,534)

2013
(27,968)
168
(27,800)

$     

$     

F-13 

 
 
 
 
 
           
           
             
 
              
 
                
 
 
A summary of the income tax expense is as follows (in thousands): 

Current:
  Federal
  State
  Foreign
Total current

Deferred:
  Federal
  State
  Foreign
Total deferred

Total provision

Year Ended December 31,  
2014

2013

2015

$      -
5
63
68

         -
         -
         -
           -

$      -
5
44
49

         -
         -
         -
           -

$      -

(19)
172
153

         -
         -
         -
           -

$          

68

$          

49

$        

153

A reconciliation of the provision for income taxes to the amount of income tax expense that would result from applying 
the federal statutory rate to the profit before income taxes is as follows: 

Federal statutory rate
State tax, net of federal benefit

Equity compensation 

International tax items
Foreign taxes
Other

Miscellanous

Change in valuation allowance

Year Ended December 31,  

2015
35.0%
(20.4)

(13.7)

(4.6)
(2.5)
(10.6)

(1.1)

15.2

(2.7)%

2014
35.0%
1.2

(6.6)

0.1
(0.4)
(2.5)

0.0

(27.5)

(0.7)%

2013
35.0%
4.0

(3.0)

0.1
(0.6)
2.5

0.0

(39.0)

(1.0)%

F-14 

 
 
 
 
 
 
 
 
 
              
              
           
            
            
          
            
            
          
 
             
 
             
 
             
 
             
 
             
 
 
               
 
               
 
               
 
 
 
 
 
 
The major components of the Company’s deferred tax assets and liabilities are as follows (in thousands): 

Deferred income tax assets
Net operating loss carry forwards
Credit carry forwards
Fixed Assets
Intangibles
Equity based compensation
Nondeductible accruals
Various reserves
Other
Valuation Allowance
Total deferred income taxes - net

Deferred income tax liabilities
Prepaid expenses
Total deferred income liabilties

Year Ended December 31,

2015

2014

$            

48,003
3,708
1,181
19,588
311
1,977
142
56
(74,907)
59

$            

44,754
3,708
1,466
23,029
279
2,382
149
51
(75,744)
74

(59)
(59)

(74)
(74)

Net deferred income tax assets (liabilities)

$            - 

$                 
-

The Company has federal and state net operating loss (“NOL”) carryforwards of approximately $111.2 million and 
$107.9 million, respectively, at December 31, 2015, to reduce future cash payments for income taxes.  Of the $111.2 
million of NOL carryforwards at December 31, 2015, $0.5 million relates to the excess tax benefits from employee 
restricted stock.  Equity will be increased by $0.5 million, if and when such excess tax benefits are ultimately realized.  
These federal NOL carryforwards will expire from 2024 through 2035 and state NOL carryforwards will expire 2015 
through 2035.  The Company also had $0.5 million of AMT credit carryforwards with an indefinite life, available to 
offset regular federal income tax requirements. 

The  Company  has  federal  and  state  tax  credit  carryforwards  of  approximately  $2.5  million  and  $0.7  million, 
respectively, at December 31, 2015. These tax credits will begin to expire in 2027. 

To  the  extent  that  an  ownership  change  has  occurred  under  Internal  Revenue  Code  Sections  382  and  383,  the 
Company’s use of its loss carryforwards and credit carryforwards to offset future taxable income may be limited. 

At  December 31, 2015 and 2014, the Company  had unrecognized tax benefits, including interest and penalties of 
approximately $0.6 million for both years.  

The Company’s gross unrecognized tax benefits as of December 31, 2015 and 2014 and the changes in those balances 
are as follows (in thousands): 

F-15 

 
 
 
 
 
 
 
 
 
Beginning balance
Increases/(decreases) in tax positions for the current year

Increases/(decreases) in tax positions for the prior year
Gross unrecognized tax benefits, ending balance

Year Ended December 31, 

2015
$                 

592

2014
$                 

592

              -

              -

              -
$                 

592

              -
$                 

592

We  account  for  income  taxes  as  required  by  FASB  ASC  Topic  No.  740,  Income  Taxes.  This  Topic  clarifies  the 
accounting  for  uncertainty  in  income  taxes  recognized  in  an  enterprise’s  financial  statements  and  prescribes  a 
recognition threshold and measurement process for financial statement recognition and measurement of a tax position 
taken or expected to be taken in a tax return. The Topic also provides guidance on derecognition, classification, interest 
and penalties, accounting in interim periods, disclosure, and transition.  The Topic requires an entity to recognize the 
financial statement impact of a tax position when it is more likely than not that the position will be sustained upon 
examination.  The amount recognized is measured as the largest amount of benefit that is greater than fifty percent 
likely of being realized upon ultimate settlement.  In addition, the Topic permits an entity to recognize interest and 
penalties related to tax uncertainties either as income tax expense or operating expenses.  The Company has chosen 
to recognize interest and penalties related to tax uncertainties as income tax expense. 

The Company assesses whether a valuation allowance should be recorded against its deferred tax assets based on the 
consideration of all available evidence, using a “more likely than not” realization standard. The four sources of taxable 
income that must be considered in determining whether deferred tax assets will be realized are: (1) future reversals of 
existing taxable temporary differences (i.e., offset of gross deferred tax liabilities against gross deferred tax assets); 
(2) taxable income in prior carryback years, if carryback is permitted under the applicable tax law; (3) tax planning 
strategies; and (4) future taxable income exclusive of reversing temporary differences and carryforwards. 

After  a  review  of  the  four  sources  of  taxable  income  as  of  December  31,  2015  (as  described  above),  and  after 
consideration of the Company’s continuing cumulative loss position as of December 31, 2015, the Company recorded 
a valuation allowance related to its U.S.-based deferred tax assets of $74.9 million at December 31, 2015.  During 
fiscal year 2015,  the valuation allowance on deferred tax assets decreased by $0.8 million and increased during fiscal 
years 2014 and 2013, by $3.2 million and $12.1 million, respectively. 

We recognized interest and penalties accrued related to unrecognized tax benefits in income tax expense.  During the 
fiscal years 2015 and 2014, we recognized approximately $3,000 of interest and penalties in each year.  The cumulative 
interest and penalties at December 31, 2015 and 2014 were 47,000 and $44,000, respectively.  

Unrecognized tax benefits of $0.2 million at December 31, 2015 would impact the effective tax rate.  We anticipate a 
decrease in gross unrecognized tax benefits of approximately $0.2 million within the next twelve months based on 
federal, state, and foreign statute expirations. 

The Company is subject to U.S. federal income tax, as well as to income tax of multiple state jurisdictions. Federal 
income tax returns of the  Company are  subject to IRS examination for the 2012, 2013, and 2014 tax  years. State 
income tax returns are subject to examination for a period of three to four years after filing.  The Company closed 
their federal audit of the 2011 loss carry back claim during the year with no impact to the financial statements.  As of 
December 31, 2015, the Company had no outstanding tax audits.  The outcome of tax audits cannot be predicted with 
certainty.  If  any  issues  addressed  in  the  Company’s  tax  audits  are  resolved  in  a  manner  not  consistent  with 
management’s expectations, the Company could be required to adjust its provision for income tax in the period such 
resolution occurs.  

In November 2015, the FASB issued final guidance in ASU 2015-17, Balance Sheet Classification of Deferred Taxes, 
that requires companies to classify all deferred tax assets and liabilities as noncurrent on the balance sheet instead of 
separating  deferred  taxes  into  current  and  noncurrent  amounts.    The  guidance  is  effective  for  financial  statements 

F-16 

 
 
 
                      
 
                      
 
 
  
 
 
 
issued for annual periods beginning after December 15, 2016.  Early adoption is permitted for all companies in any 
interim or annual period, and may be adopted on either a prospective or retrospective basis. 

The  Company  is  early  adopting  this  standard  for  the  interim  and  annual  period  ending  December  31,  2015  on  a 
prospective basis.   As such, prior periods were not retrospectively adjusted.  Due to the Company’s full valuation 
allowance on its deferred tax assets, the nature of the change on the balance sheet is not significant. 

5. Commitments and Contingencies 

Leases 

The Company leases its buildings under operating leases that expire on various dates through 2022. Future minimum 
annual lease payments under such leases as of December 31, 2015 are as follows (in thousands): 

Year Ending December 31,

2016
2017
2018
2019
2020
Beyond
  Total

Operating
1,863
$         
1,536
1,534
1,507
1,519
1,562
9,521

$         

As of December 31, 2015, $4.8 million of the remaining lease commitments expense has been accrued as part of the 
2013 Restructuring Plan, partially offset by future estimated sublease income of $2.5 million. 

Total rent expense was $1.3 million, $1.2 million and $2.4 million for the years ended December 31, 2015, 2014, and 
2013, respectively. 

As a condition of our new lease in Pittsburgh, the landlord agreed to incentives of $40.00 per square foot, or a total of 
$2.2  million,  for  improvements  to  the  space.    These  costs  have  been  included  in  deferred  rent  in  our  long-term 
liabilities and are being amortized over the remaining lease term. 

Pennsylvania Opportunity Grant Program 

On September 26, 2011, we received $1.0 million from the State of Pennsylvania to help fund our agreement to start-
up a new facility.  The grant carried with it an obligation, or commitment, to employ at least 232 people within a three-
year  time  period  that  ended  on  December  31,  2013.    We  received  an  extension  of  time  to  meet  this  employment 
commitment.  The new deadline is now April 30, 2016.  This grant contains conditions that would require us to return 
a pro-rata amount of the monies received if we fail to meet these conditions.  As such, the monies have been recorded 
as a liability in the accrued liabilities line item on the balance sheet until  we are irrevocably entitled to retain the 
monies, or until it is determined that we need to return a portion or all of the monies received.   

Litigation 

The  Company  may  become  involved  in  various  legal  proceedings  arising  from  its  business  activities.  While 
management does not believe the ultimate disposition of these  matters  will  have a  material adverse impact on the 
Company’s consolidated results of operations, cash flows, or financial position, litigation is inherently unpredictable, 
and depending on the nature and timing of these proceedings, an unfavorable resolution could materially affect the 
Company’s future consolidated results of operations, cash flows, or financial position in a particular period. 

F-17 

 
 
 
 
 
 
 
Other Contingent Contractual Obligations 

During its normal course of business, the Company has made certain indemnities, commitments, and guarantees under 
which it may be required to make payments in relation to certain transactions. These include: intellectual property 
indemnities to the Company’s customers and licensees in connection with the use, sale and/or license of Company 
products; indemnities to various lessors in connection with facility leases for certain claims arising from such facility 
or  lease;  indemnities  to  vendors  and  service  providers  pertaining  to  claims  based  on  the  negligence  or  willful 
misconduct of the Company; indemnities involving the accuracy of representations and warranties in certain contracts; 
and indemnities to directors and officers of the Company to the maximum extent permitted under the laws of the State 
of  Delaware.  In  addition,  the  Company  has  made  contractual  commitments  to  employees  providing  for  severance 
payments upon the occurrence of certain prescribed events. The Company may also issue a guarantee in the form of a 
standby letter of credit as security for contingent liabilities under certain customer contracts. The duration of these 
indemnities,  commitments,  and  guarantees  varies,  and  in  certain  cases,  may  be  indefinite.  The  majority  of  these 
indemnities, commitments and guarantees may not provide for any limitation of the maximum potential for future 
payments the Company could be obligated to make. The Company has not recorded any liability for these indemnities, 
commitments, and guarantees in the accompanying consolidated balance sheets. 

6. Segment, Customer Concentration and Geographical Information 

Segment Information 

Public companies are required to report financial and descriptive information about their reportable operating segments 
as required by FASB ASC Topic No. 280, Segment Reporting. The Company has two primary business units based on 
how management internally evaluates separate financial information, business activities, and management responsibility. 
Wireless includes our  NetWise, CommSuite, and QuickLink family of products.  Graphics (formerly Productivity & 
Graphics) includes our consumer-based products: Poser, Anime Studio, Manga Studio, MotionArtist and StuffIt.   

The following table shows the revenues generated by each business unit (in thousands): 

Wireless

Graphics

Total revenues
Cost of revenues
Gross profit

2015

Year Ended December 31,
2014

2013

$               

33,553

$               

31,276

$               

35,853

5,954

5,703

6,822

39,507
8,152
31,355

$               

36,979
9,317
27,662

$               

42,675
9,707
32,968

$               

Customer Concentration Information 

A summary of the Company’s customers that represent 10% or more of the Company’s revenues is as follows: 

Wireless:
Sprint (& affiliates)
Verizon Wireless (& affiliates)

Graphics:
FastSpring

Year Ended December 31,
2014

2015

2013

65.4%
4.2%

68.0%
7.8%

53.1%
13.0%

11.3%

11.2%

11.4%  

F-18 

 
 
                   
                   
                   
                 
                 
                 
                   
                   
                   
 
 
 
 
The customers listed above comprised 83%, 87% and 83% of our accounts receivable as of December 31, 2015, 2014, 
and 2013, respectively.  Our major customers could reduce their orders of our products in favor of a competitor's 
product or for any other reason. The loss of any of our major customers or decisions by a  significant customer to 
substantially reduce purchases could have a material adverse effect on our business. 

Geographical Information 

During the years ended December 31, 2015, 2014, and 2013, the Company operated in three geographic locations: the 
Americas,  Asia  Pacific  and  EMEA  (Europe,  the  Middle  East,  and  Africa).  Revenues  attributed  to  the  geographic 
location of the customer’s bill-to address, were as follows (in thousands): 

Americas
Asia Pacific
EMEA
  Total revenues

2015
$            

Year ended December 31,
2014
$            

2013
$            

39,008
260
239
39,507

35,689
326
964
36,979

$            

$            

$            

38,532
928
3,215
42,675

The Company does not separately allocate specific assets to these geographic locations.  

7. Profit Sharing 

The Company offers its employees a 401(k) plan, in which the Company matches the employee contribution at a rate 
of 20%, subject to a vesting schedule. Total employer contributions amounted to $0.2 million, $0.2 million and $0.3 
million for the years ended December 31, 2015, 2014, and 2013, respectively. 

8. Stock-Based Compensation 

Stock Plans 

On June 18, 2015, our Shareholders approved the 2015 Omnibus Equity Incentive Plan (“2015 OEIP”).  The 2015 
OEIP, which became effective the same date, replaced the 2005 Stock Option / Stock Issuance Plan (“2005 Plan”) 
which was due to expire on July 28, 2015.  All outstanding options under the 2005 Plan remain outstanding, but no 
new grants will be made under that Plan.  The maximum number of shares of the Company’s common stock available 
for issuance over the term of the 2015 OEIP may not exceed 8,500,000 shares. 

The 2015 Plan provides for the issuance of full value awards (restricted stock, performance stock, dividend equivalent 
right or restricted stock units) and not full value awards (stock options or stock appreciation rights) to employees, non-
employee members of the board and consultants. Any full value award settled in shares will be debited as 1.2 shares 
and not full value awards settled in shares will be debited as 1.0 shares against the share reserve.  The exercise price 
per share for option grants is not to be less than the fair market value per share of the Company’s common stock on 
the  date  of  grant.  The  Board  of  Directors  has  the  discretion  to  determine  the  vesting  schedule.  Options  may  be 
exercisable immediately or in installments, but generally vest over a four-year period from the date of grant. In the 
event the holder ceases to be employed by the Company, all unvested options terminate and all vested options may be 
exercised within a period following termination. In general, options expire ten years from the date of grant. Restricted 
stock is valued using the closing stock  price on the date of the grant. The total value is expensed over the vesting 
period of 12 to 48 months.  

Employee Stock Purchase Plan 

The  Company  has  a  shareholder  approved  employee  stock  purchase  plan  (“ESPP”),  under  which  substantially  all 
employees may purchase the Company’s common stock through payroll deductions at a price equal to 85% of the 

F-19 

 
 
 
lower of the fair market values of the stock as of the beginning and end of six-month offering periods. An employee’s 
payroll  deductions  under  the  ESPP  are  limited  to  10%  of  the  employee’s  compensation  and  employees  may  not 
purchase more than the lesser of $25,000 of stock, or 1,000 shares, for any  purchase period. Additionally, no more 
than 1,000,000 shares may be purchased under the plan.   

Stock Compensation Expense 

The Company accounts for all stock-based payment awards made to employees and directors based on their fair values 
and recognized as compensation expense over the vesting  period  using the straight-line  method over the requisite 
service period for each award as required by FASB ASC Topic No. 718, Compensation-Stock Compensation. 

Valuation of Stock Option and Restricted Stock Awards 

The assumptions used to compute the share-based compensation costs for the stock options granted during the years 
ended  December  31,  2015,  2014,  and  2013,  respectively,  using  the  Black-Scholes  option  pricing  model,  were  as 
follows: 

Weighted average grant-date fair value of stock options

Assumptions
Risk-free interest rate (weighted average)
Expected dividend yield
Weighted average expected life (years)
Volatility (weighted average)
Forfeiture rate

Year Ended December 31,
2014
$0.57

2013
$0.63

2015
$0.77

1.1%
-
4
83.5%
23.3%

1.2%
-
4
82.9%
25.5%

0.6%
-
4
68.1%
11.4%  

The risk-free interest rate assumption was based on the United States Treasury’s rates for U.S. Treasury zero-coupon 
bonds with maturities similar to those of the expected term of the award being valued. The Company assumed no 
dividend yield because it does not expect to pay dividends for the foreseeable future.  The weighted average expected 
life is the vesting period for those options granted during that period.  The average volatility is based on the actual 
historical volatility of our common stock.  The forfeiture rate was based on modified employee turnover.  

Grants of restricted stock are valued using the closing stock price on the date of grant. In the year ended December 
31, 2015, a total of 75,000 shares of restricted stock, with a total value of $0.1 million, were granted to non-employee 
members of the Board of Directors. This cost will be amortized over a period of 12 months. In addition, 1.3 million 
shares  of  restricted  stock,  with  a  total  value  of  $2.0  million,  were  granted  to  key  officers  and  employees  of  the 
Company. This cost will be amortized over a period of 48 months. 

Valuation of ESPP 

The fair values are estimated at the beginning of each offering period using a Black-Scholes valuation model that uses 
the assumptions noted in the following table. The risk-free rate is based on the U.S. treasury yield curve in effect at 
the time of grant. Expected volatility was based on the historical volatility on the day of grant. Following is a schedule 
of the shares purchased, the fair value per share, and the Black-Scholes model assumptions for each offering period:  

F-20 

 
 
 
 
Offering Period Ended

Shares purchased for offering period
Fair value per share

Assumptions
Risk-free interest rate (average)
Expected dividend yield
Weighted average expected life (years)
Volatility (average)

Compensation Costs 

(Ending)

September 30, March 31, September 30,  March 31, September 30, 
2014
13,619
$0.83

2014
13,734
$0.30

2015
12,451
$0.60

2015
11,216
$0.43

2013
19,490
$0.44

0.11%
-
0.5
103.8%

0.40%
-
0.5
109.1%

0.80%
-
0.5
74.0%

0.40%
-
0.5
44.0%

0.11%
-
0.5
45.0%

Non-cash  stock-based  compensation  expenses  related  to  stock  options,  restricted  stock  grants  and  the  ESPP  were 
recorded in the financial statements as follows (in thousands): 

2015
$              

Year Ended December 31,
2014
$              

2013
$             

Cost of revenues
Selling and marketing
Research and development
General and administrative
Restructuring expense
Total non-cash stock compensation expense

12
335
644
1,167
-
2,158

13
270
659
1,437
1,273
3,652

20
766
809
1,938
-
3,533

$         

$         

$        

Total share-based compensation for each year includes cash payment of income taxes related to grants of restricted 
stock in the amounts of $0.1 million, $0.2 million and $0.4 million for the years ended December 31, 2015, 2014, and 
2013, respectively. 

Stock Options 

A summary of the Company’s stock options outstanding under the 2015 Plan as of December 31, 2015 and the activity 
during the years ended herein are as follows (in thousands except per share amounts): 

F-21 

 
 
 
              
              
             
              
              
             
           
           
          
               
           
             
 
Outstanding as of December 31, 2012
  (1,474 options exercisable at a weighted average exercise
   price of $10.09)
Granted (weighted average fair value of $0.63)
Exercised
Cancelled
Outstanding as of December 31, 2013
  (1,573 options exercisable at a weighted average exercise
   price of $8.81)
Granted (weighted average fair value of $0.57)
Exercised
Cancelled
Outstanding as of December 31, 2014
  (1,291 options exercisable at a weighted average exercise
   price of $8.04)
Granted (weighted average fair value of $0.77)
Exercised
Cancelled
Outstanding as of December 31, 2015

Shares

Weighted Ave.
Exercise Price

2,275

$           

7.02

Aggregate
Intrinsic Value
$                   
-

120
-
(225)
2,170

633
(4)
(665)
2,134

75
(8)
(556)
1,645

$           
1.31
$             
-
$           
6.52
$           
6.76

$           
$           
$           
$           

0.95
1.38
5.98
5.29

$           
$           
$           
$           

1.27
1.19
4.05
5.39

$                   
-

$                   
-

$                   
-

Exercisable as of December 31, 2015

1,132

$           

7.34

$                   
-

Vested and expected to vest at December 31, 2015

1,593

$           

5.53

$                   
-

During the year ended December 31, 2015, options to acquire 8,000 shares were exercised resulting in cash proceeds 
to the Company of $10,000.  The weighted-average grant-date fair value of options granted during the year ended 
December 31, 2015 was $0.77. As of December 31, 2015, there is $3.1 million of unrecognized compensation costs 
related to non-vested stock options and restricted stock granted under the Plan.  At December 31, 2015, there were 8.5 
million  and  0  shares  available  for  future  grants  under  the  2015  Omnibus  Equity  Incentive  Plan  and  2005  Stock 
Issuance / Stock Option Plan, respectively. 

Restricted Stock Awards 

No restricted stock awards were granted under the 2015 Omnibus Equity Incentive Plan as of December 31, 2015. 

A summary of the Company’s restricted stock awards outstanding under the 2005 Plan as of December 31, 2015, and 
the activity during years ended therein, are as follows (in thousands): 

F-22 

 
 
           
              
               
             
           
              
                 
             
           
                
                 
             
           
           
           
 
 
Unvested at December 31, 2012
  Granted 
  Vested
  Cancelled and forfeited
Unvested at December 31, 2013
  Granted 
  Vested
  Cancelled and forfeited
Unvested at December 31, 2014
  Granted 
  Vested
  Cancelled and forfeited
Unvested at December 31, 2015

Number  
of shares
1,319
1,495
(752)
(316)
1,746
1,625
(1,442)
(204)
1,725
1,375
(1,011)
(284)
1,805

Weighted average
grant date fair value
$   
$   
$   
$   
$   
$   
$   
$   
$   
$   
$   
$   
$   

4.60
1.70
4.43
3.00
2.48
1.79
2.48
1.79
1.91
1.50
1.95
1.67
1.61

9.  Equity Transactions 

On  August  15,  2014,  the  Company  entered  into  a  common  stock  purchase  agreement  with  a  number  of  accredited 
investors (“Investors”) in a private placement pursuant to which the Company issued and sold to the Investors 6,845,830 
shares of its common stock at a price per share of $0.816.  The transaction closed on August 20, 2014 and the Company 
realized gross proceeds of $5.6 million before deducting commissions and other expenses.  Offering costs related to the 
transaction totaled $0.4 million, comprised of $0.2 million of commissions and $0.2 million of legal and other expenses, 
resulting in net proceeds of $5.2 million.  The Company filed a registration statement with the SEC providing for the 
resale of the shares of Common Stock issued pursuant to the Purchase Agreement.  The registration statement became 
effective on September 25, 2014. 

10.  Preferred Stock 

On October 16, 2015, the Company entered into a Preferred Shares Rights  Agreement (“Rights Agreement”) with 
Computershare  Trust  Company,  N.A.,  as  rights  agent,  in  connection  with  a  dividend  distribution  declared  by  the 
Company’s Board of Directors of one right (“Right”) for each outstanding share of common stock, par value $0.001 
(“Common  Shares”),  per  common  share  of  the  Company  to  stockholders  of  record  as  of  the  close  of  business  on 
October 26, 2015 (“Record Date”). Each Right entitles the registered holder to purchase from the Company one one-
thousandth of a share of Series A Participating Preferred Stock, par value $0.001 per share (“Preferred Shares”), of 
the Company at an exercise price of $6.69 per one one-thousandth of a Preferred Share, subject to adjustment. 

The Board adopted the Rights Agreement to protect stockholders from coercive or otherwise unfair takeover tactics. 
In general terms, it works by imposing a significant penalty upon any person or group that acquires 20% or more of 
the Common Shares without the approval of the Board. As a result, the overall effect of the Rights Agreement and the 
issuance  of  the  Rights  may  be  to  render  more  difficult  or  discourage  a  merger,  tender  or  exchange  offer  or  other 
business  combination  involving  the  Company  that  is  not  approved  by  the  Board.  However,  neither  the  Rights 
Agreement nor the Rights should interfere with any merger, tender or exchange offer or other business combination 
approved by the Board. 

11. Subsequent Events 

The Company evaluates and discloses subsequent events as required by ASC Topic No. 855, Subsequent Events.  The 
Topic establishes general standards of accounting for and disclosure of events that occur after the balance sheet date 
but before the financial statements are issued or are available to be issued.  
On March 8, 2016, the Company announced that it has signed a definitive agreement to acquire Birdstep 
Technology’s (OSO: BIRD) Swedish subsidiary based in Stockholm.  The agreement is subject to approval by 

F-23 

 
 
    
    
     
     
    
    
   
     
    
    
   
     
    
 
 
 
Birdstep shareholders and is expected to close on or around April 1, 2016.  The $2 million all-cash transaction will 
add substantial technical resources, including engineers fully trained in wireless connectivity technology, to support 
the growth of Smith Micro’s business, and enables the company to expand its market presence and customer base in 
APAC and EMEA. 

Subsequent events have been evaluated as of the date of this filing and there are no further disclosures required. 

12. Quarterly Financial Data (Unaudited) 

The  following  financial  information  reflects  all  normal  recurring  adjustments,  which  are,  in  the  opinion  of 
management, necessary for a fair statement of the results of the interim periods. Summarized quarterly data for fiscal 
2015 and 2014 are as follows (in thousands, except per share data): 

Selected quarterly financial data:
Revenues
Gross profit
Operating income (loss)
Net income (loss)

1st Quarter

Year ended December 31, 2015
2nd Quarter
3rd Quarter

4th Quarter

$     
10,529
$       
8,411
$              
2
$          
(10)

$       
$       
$     
$     

9,386
7,315
(1,225)
(1,231)

$         
$         
$          
$          

9,586
7,627
(768)
(770)

$     
$       
$         
$         

10,006
8,002
(547)
(591)

Net (loss) per share, basic (1)

$       

(0.00)

$       

(0.03)

$         

(0.02)

$        

(0.01)

Weighted average shares outstanding, basic 

45,501

46,257

46,160

45,860

Net (loss) per share, diluted (1)

$       

(0.00)

$       

(0.03)

$         

(0.02)

$        

(0.01)

Weighted average shares outstanding, diluted

45,501

46,257

46,160

45,860

Selected quarterly financial data:
Revenues
Gross profit
Operating (loss)
Net (loss)

1st Quarter

Year ended December 31, 2014
2nd Quarter
3rd Quarter

4th Quarter

$       
$       
$     
$     

8,449
6,029
(5,134)
(5,167)

$       
$       
$     
$     

8,528
6,077
(5,681)
(5,695)

$         
$         
$       
$       

9,448
7,247
(1,144)
(1,142)

$     
$       
$          
$          

10,554
8,309
217
205

Net (loss) per share, basic (1)

$       

(0.14)

$       

(0.15)

$         

(0.03)

$         

0.00

Weighted average shares outstanding, basic 

37,714

38,518

41,225

45,053

Net (loss) per share, diluted (1)

$       

(0.14)

$       

(0.15)

$         

(0.03)

$         

0.00

Weighted average shares outstanding, diluted

37,714

38,518

41,225

45,053

(1)  Basic and diluted net (loss) per share is computed independently for each of the quarters presented. Therefore, the 

sum of the quarterly per share amounts will not necessarily equal the total for the year. 

F-24 

 
 
 
SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS 
FOR EACH OF THE THREE YEARS 
IN THE PERIOD ENDED DECEMBER 31, 2015 
(In thousands) 

Allowance for accounts receivable (1):

  2015

  2014

  2013

Allowance for excess and obsolete inventory:

  2015

  2014

  2013

Balance at  
beginning of  
period  

Additions  
charged to  
costs and  
expenses  

Balance at  
end of  
period  

Deductions  

$          

602

$         

31

$      

(432)

$      

201

617

482

347

730

(362)

(595)

602

617

$          

151

$         

48

$        

(41)

$      

158

301

352

124

76

(274)

(127)

151

301

(1) Allowances are for retail return reserves, marketing development funds, and doubtful accounts. 

S-1 

 
 
            
         
        
        
            
         
        
        
            
         
        
        
            
           
        
        
 
 
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SUBSIDIARIES OF THE REGISTRANT 

EXHIBIT 21.1 

1.  Smith Micro Software LLC Belgrade, a Serbia corporation. 

2.   Smith Micro Software UK Limited, a United Kingdom corporation. 

3.  William W. Smith Software Canada, Ltd., a Canadian corporation. 

4.  Smith Micro Software, Asia Limited, a Hong Kong corporation. 

5.  Core Mobility, Inc., a Delaware corporation.   

 
 
 
 
 
 
 
 
 
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EXHIBIT 23.1 

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM 

We consent to the incorporation by reference in Registration Statement (Nos. 333-02418, 333-40106, 333-62134, 333-
121330,  333-123042,  333-129132,  333-149222,  333-169671  and  333-179764)  on  Form  S-8  and  Registration 
Statement (Nos. 333-123821, 333-128695, 333-134611, 333-137408 and 333-198728) on Form S-3 and Registration 
Statement (No. 333-161659) on Form S-4 of Smith Micro Software, Inc. and subsidiaries of our report dated March 
9, 2016, relating  to our audit  of the consolidated financial  statements and the financial statement  schedule,  which 
appear  in  this  Annual  Report  on  Form  10-K  of  Smith  Micro  Software,  Inc.  and  subsidiaries  for  the  year  ended 
December 31, 2015. 

/s/ SingerLewak LLP 

Los Angeles, California 
March 9, 2016 

 
 
 
 
 
 
 
 
 
 
 
 
 
(This Page Intentionally Left Blank) 

CERTIFICATION PURSUANT TO 
SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002 
(18 U.S.C. SECTION 1350)  

I, William W. Smith, Jr., certify that: 

1. 

I have reviewed this annual report on Form 10-K of Smith Micro Software, Inc.; 

EXHIBIT 31.1  

2.  Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state 
a  material  fact  necessary  to  make  the  statements  made,  in  light  of  the  circumstances  under  which  such 
statements were made, not misleading with respect to the period covered by this report; 

3.  Based on my knowledge, the  financial statements, and other financial information included in this report, 
fairly  present  in  all  material  respects  the  financial  condition,  results  of  operations  and  cash  flows  of  the 
registrant as of, and for, the periods presented in this report; 

4.  The registrant’s other certifying officer(s) and I are responsible for establishing and  maintaining disclosure 
controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15 (e)) and internal control 
over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and 
have: 

a.  Designed  such  disclosure  controls  and  procedures,  or  caused  such  disclosure  controls  and 
procedures to be designed under our supervision, to ensure that material information relating to the 
registrant,  including  its  consolidated  subsidiaries,  is  made  known  to  us  by  others  within  those 
entities, particularly during the period in which this report is being prepared; 

b.  Designed  such  internal  control  over  financial  reporting,  or  caused  such  internal  control  over 
financial reporting to be designed under our supervision, to provide reasonable assurance regarding 
the reliability of financial reporting and the preparation of financial statements for external purposes 
in accordance with generally accepted accounting principles; 

c.  Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in 
this report our conclusions about the effectiveness of the disclosure controls and procedures, as of 
the end of the period covered by this report based on such evaluation; and 

d.  Disclosed in this report any change in the registrant’s internal control over financial reporting that 
occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in 
the case of an annual report) that has materially affected, or is reasonably likely to materially affect, 
the registrant’s internal control over financial reporting; and 

5.  The  registrant’s  other  certifying  officer(s)  and  I  have  disclosed,  based  on  our  most  recent  evaluation  of 
internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s 
board of directors (or persons performing the equivalent functions): 

a.  All significant deficiencies and material weaknesses in the design or operation of internal control 
over financial reporting  which are reasonably likely to adversely affect the registrant’s ability to 
record, process, summarize and report financial information; and 

b.  Any  fraud,  whether  or  not  material,  that  involves  management  or  other  employees  who  have  a 

significant role in the registrant’s internal control over financial reporting. 

Date: March 9, 2016 

/s/ William W. Smith, Jr. 
William W. Smith, Jr. 
President and Chief Executive Officer 
(Principal Executive Officer) 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(This Page Intentionally Left Blank) 

CERTIFICATION PURSUANT TO 
SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002 
(18 U.S.C. SECTION 1350)  

EXHIBIT 31.2  

I, Steven M. Yasbek, certify that: 

1. 

I have reviewed this annual report on Form 10-K of Smith Micro Software, Inc.; 

2.  Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state 
a  material  fact  necessary  to  make  the  statements  made,  in  light  of  the  circumstances  under  which  such 
statements were made, not misleading with respect to the period covered by this report; 

3.  Based on my knowledge, the financial statements, and other financial information included in this report, 
fairly  present  in  all  material  respects  the  financial  condition,  results  of  operations  and  cash  flows  of  the 
registrant as of, and for, the periods presented in this report; 

4.  The registrant’s other certifying officer(s) and I are responsible for establishing and  maintaining disclosure 
controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15 (e)) and internal control 
over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and 
have: 

a.  Designed  such  disclosure  controls  and  procedures,  or  caused  such  disclosure  controls  and 
procedures to be designed under our supervision, to ensure that material information relating to the 
registrant,  including  its  consolidated  subsidiaries,  is  made  known  to  us  by  others  within  those 
entities, particularly during the period in which this report is being prepared; 

b.  Designed  such  internal  control  over  financial  reporting,  or  caused  such  internal  control  over 
financial reporting to be designed under our supervision, to provide reasonable assurance regarding 
the reliability of financial reporting and the preparation of financial statements for external purposes 
in accordance with generally accepted accounting principles; 

c.  Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in 
this report our conclusions about the effectiveness of the disclosure controls and procedures, as of 
the end of the period covered by this report based on such evaluation; and 

d.  Disclosed in this report any change in the registrant’s internal control over financial reporting that 
occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in 
the case of an annual report) that has materially affected, or is reasonably likely to materially affect, 
the registrant’s internal control over financial reporting; and 

5.  The  registrant’s  other  certifying  officer(s)  and  I  have  disclosed,  based  on  our  most  recent  evaluation  of 
internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s 
board of directors (or persons performing the equivalent functions): 

a.  All significant deficiencies and material weaknesses in the design or operation of internal control 
over financial reporting  which are reasonably likely to adversely affect the registrant’s ability to 
record, process, summarize and report financial information; and 

b.  Any  fraud,  whether  or  not  material,  that  involves  management  or  other  employees  who  have  a 

significant role in the registrant’s internal control over financial reporting. 

Date: March 9, 2016 

/s/ Steven M. Yasbek 
Steven M. Yasbek 
Vice President and Chief Financial Officer 
(Principal Financial Officer) 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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EXHIBIT 32.1  

CERTIFICATIONS OF THE CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER 
PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 

Each of the undersigned hereby certifies, in accordance with 18 U.S.C. 1350, as adopted pursuant to Section 906 
of  the  Sarbanes-Oxley  Act  of  2002,  in  his  capacity  as  an  officer  of  Smith  Micro  Software,  Inc.,  that,  to  his 
knowledge, the Annual Report of Smith Micro Software, Inc. on Form 10-K for the period ended December 31, 
2015, fully complies with the requirements of Section 13(a) of the Securities Exchange Act of 1934 and that the 
information contained in such report fairly presents, in all material respects, the financial condition and results of 
operation of the company. 

Date: March 9, 2016 

Date: March 9, 2016 

/s/ William W. Smith, Jr. 
William W. Smith, Jr. 
President and Chief Executive Officer 
(Principal Executive Officer) 

/s/ Steven M. Yasbek 
Steven M. Yasbek 
Vice President and Chief Financial Officer 
(Principal Financial Officer) 

A signed original of this written statement required by Section 906 has been provided to Smith Micro Software, 
Inc. and will be retained by Smith Micro Software, Inc. and furnished to the Securities and Exchange Commission 
or its staff upon request.  

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(This Page Intentionally Left Blank) 

BOARD OF DIRECTORS 

William W. Smith, Jr. 
Chairman of the Board, President 
(cid:68)(cid:81)(cid:71)(cid:3)(cid:38)(cid:75)(cid:76)(cid:72)(cid:73)(cid:3)(cid:40)(cid:91)(cid:72)(cid:70)(cid:88)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:50)(cid:3446)(cid:70)(cid:72)(cid:85)

Steven L. Elfman 
Director  

Andrew Arno 
Director  

Samuel Gulko 
Director  

OFFICERS & SENIOR MANAGEMENT 

(cid:53)(cid:76)(cid:70)(cid:78)(cid:3)(cid:38)(cid:68)(cid:85)(cid:83)(cid:72)(cid:81)(cid:87)(cid:72)(cid:85)(cid:3) (cid:3)
(cid:54)(cid:72)(cid:81)(cid:76)(cid:82)(cid:85)(cid:3)(cid:57)(cid:76)(cid:70)(cid:72)(cid:3)(cid:51)(cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)
Engineering 

(cid:3)
(cid:3)

Ken Shebek 
(cid:38)(cid:75)(cid:76)(cid:72)(cid:73)(cid:3)(cid:44)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:50)(cid:3446)(cid:70)(cid:72)(cid:85)(cid:3) (cid:3)

(cid:3)
(cid:3)

(cid:3)

(cid:38)(cid:68)(cid:85)(cid:79)(cid:68)(cid:3)(cid:41)(cid:76)(cid:87)(cid:93)(cid:74)(cid:72)(cid:85)(cid:68)(cid:79)(cid:71)(cid:3)(cid:3)
(cid:38)(cid:75)(cid:76)(cid:72)(cid:73)(cid:3)(cid:48)(cid:68)(cid:85)(cid:78)(cid:72)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:50)(cid:3446)(cid:70)(cid:72)(cid:85)(cid:3)

(cid:3)
(cid:3)

David P. Sperling 
(cid:38)(cid:75)(cid:76)(cid:72)(cid:73)(cid:3)(cid:55)(cid:72)(cid:70)(cid:75)(cid:81)(cid:82)(cid:79)(cid:82)(cid:74)(cid:92)(cid:3)(cid:50)(cid:3446)(cid:70)(cid:72)(cid:85)(cid:3) (cid:3)

CONTACT INFORMATION  

(cid:38)(cid:82)(cid:85)(cid:83)(cid:82)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3)(cid:43)(cid:72)(cid:68)(cid:71)(cid:84)(cid:88)(cid:68)(cid:85)(cid:87)(cid:72)(cid:85)(cid:86)(cid:3)(cid:3)
51 Columbia 
Aliso Viejo, CA 92656 USA 
(cid:14)(cid:20)(cid:3)(cid:11)(cid:28)(cid:23)(cid:28)(cid:12)(cid:3)(cid:22)(cid:25)(cid:21)(cid:16)(cid:24)(cid:27)(cid:19)(cid:19)(cid:3)
(cid:3)
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ADDITIONAL INFORMATION 

(cid:55)(cid:85)(cid:68)(cid:81)(cid:86)(cid:73)(cid:72)(cid:85)(cid:3)(cid:36)(cid:74)(cid:72)(cid:81)(cid:87)(cid:3)(cid:9)(cid:3)(cid:53)(cid:72)(cid:74)(cid:76)(cid:86)(cid:87)(cid:85)(cid:68)(cid:85)(cid:3)
Computer Trust Company N.A. 
250 Royall Street  
(cid:38)(cid:68)(cid:81)(cid:87)(cid:82)(cid:81)(cid:15)(cid:3)(cid:48)(cid:36)(cid:3)(cid:19)(cid:21)(cid:19)(cid:21)(cid:20)(cid:3)(cid:56)(cid:54)(cid:36)(cid:3)
(cid:14)(cid:20)(cid:3)(cid:11)(cid:27)(cid:19)(cid:19)(cid:12)(cid:3)(cid:28)(cid:25)(cid:21)(cid:16)(cid:23)(cid:21)(cid:27)(cid:23)(cid:3)
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www.computershare.com   
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Thomas G. Campbell
Director

Gregory J. Szabo
Director

(cid:45)(cid:72)(cid:3445)(cid:3)(cid:43)(cid:82)(cid:85)(cid:81)(cid:88)(cid:81)(cid:74)
(cid:57)(cid:76)(cid:70)(cid:72)(cid:3)(cid:51)(cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3)(cid:82)(cid:73)(cid:3)
Product Management

Steven M. Yasbek
(cid:38)(cid:75)(cid:76)(cid:72)(cid:73)(cid:3)(cid:41)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:50)(cid:3446)(cid:70)(cid:72)(cid:85)

(cid:47)(cid:72)(cid:74)(cid:68)(cid:79)(cid:3)(cid:38)(cid:82)(cid:88)(cid:81)(cid:86)(cid:72)(cid:79)
Loeb & Loeb LLP
Los Angeles, CA 90067 USA

Auditors
SingerLewak LLP
(cid:47)(cid:82)(cid:86)(cid:3)(cid:36)(cid:81)(cid:74)(cid:72)(cid:79)(cid:72)(cid:86)(cid:15)(cid:3)(cid:38)(cid:36)(cid:3)(cid:28)(cid:19)(cid:19)(cid:21)(cid:23)(cid:3)(cid:56)(cid:54)(cid:36)

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Smith Micro maintains an investor relations program. If you have any questions or would like additional information 
(cid:70)(cid:82)(cid:81)(cid:70)(cid:72)(cid:85)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:3)(cid:82)(cid:85)(cid:3)(cid:191)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:86)(cid:15)(cid:3)(cid:83)(cid:79)(cid:72)(cid:68)(cid:86)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:68)(cid:70)(cid:87)(cid:29)

Smith Micro Software, Inc.
Investor Relations
51 Columbia
Aliso Viejo, CA 92656 USA
(cid:14)(cid:20)(cid:3)(cid:11)(cid:28)(cid:23)(cid:28)(cid:12)(cid:3)(cid:22)(cid:25)(cid:21)(cid:16)(cid:24)(cid:27)(cid:19)(cid:19)
ir@smithmicro.com

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Smith Micro Software, Inc.    -    51 Columbia, Aliso Viejo, California 92656 USA    -    +1 (949) 362-5800    -    www.smithmicro.com    -    NASDAQ: SMSI