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MLP SE

Quarterly Report Nov 17, 2021

289_10-q_2021-11-17_a522efb1-11a4-45fd-8bd6-76b2b2409038.pdf

Quarterly Report

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Quarterly Group Statement for the first 9 months of 2021

MLP key figures

All figures in € million Q3 2021 Q3 2020 9M 2021 9M 2020 Change in %
MLP Group
Total revenue 210.4 166.3 632.2 525.4 20.3%
Revenue 206.9 164.3 618.4 512.0 20.8%
Other revenue 3.5 2.0 13.8 13.4 3.2%
Earnings before interest and taxes (EBIT) 15.9 8.1 47.3 26.8 76.4%
EBIT margin (in %) 7.6% 4.8% 7.5% 5.1%
Net profit 10.0 5.2 31.2 18.3 70.2%
Earnings per share (diluted/basic) (in €) 0.05 0.05 0.29 0.17 70.6%
Cash flow from operating activities 79.1 55.9 459.2 214.9 113.7%
Capital expenditure 1.9 1.9 6.3 6.6 −4.5%
Shareholders' equity 462.1 454.0 ¹ 1.8%
Equity ratio (in %) 12.9% 14.0% ¹
Balance sheet total 3,588.5 3,235.0 ¹ 10.9%
Private clients (families) 559,500 554,900 ¹ 0.8%
Corporate and institutional clients 24,600 22,500 ¹ 9.3%
Consultants 2,051 2,086 ¹ −1.7%
Branch offices 129 129 ¹ 0.0%
University teams 104 102 ¹ 0.0%
Employees 2,095 1,856 12.9%
Brokered new business
Old-age provision (premium sum) 909.8 759.7 2,507.5 2,185.7 14.7%
Loans and mortgages 557.8 361.5 1,985.2 1,753.2 13.2%
Assets under management (in € billion) 52.9 42.7 ¹ 23.9%
Non-life insurance (premium volume) 549.3 430.8 ¹ 27.5%
Real estate (brokered volume) 120.4 118.9 339.4 291.0 16.6%

¹ As of December 31, 2020

THE FIRST NINE MONTHS OF 2021 AT A GLANCE

  • At € 47.3 million after nine months, EBIT is 76 % above the previous year's level (9M 2020: € 26.8 million). A marked increase to € 15.9 million was also recorded in the third quarter (Q3 2020: € 8.1 million)
  • 9M: Total revenue up 20 % to a new record high of € 632.2 million (9M 2020: € 525.4 million)
  • Revenue increases in all consulting fields, above all in the fields of real estate brokerage (plus 53 %) and wealth management (plus 35 %)
  • Forecast for 2021: As already communicated, EBIT anticipated significantly above the upper end of the corridor of € 55 to 61 million
  • MLP confirms planning for 2022: anticipated EBIT of € 75 to 85 million

TABLE OF CONTENTS

Introductory notes 4
Profile 4
Quarterly Group Statement for the first nine months of 2021 5
Fundamental principles of the group 5
Change to organsiation and administration 5
Changes in the scope of consolidation 6
Business Performance 7
Results of Operation 8
Financial Position 11
Net Assets 13
Segment Report 14
Employees and Self-Employed Client Consultants 17
Forecast 18
Income statement 19
Statement of comprehensive income 20
Statement of financial position 21
Condensed statement of cash flow 22
Revenue 23
Statement of changes in equity 24
Reportable business segments 25
Financial calendar 2021 27
Financial calendar 2022 27

Introductory notes

This quarterly Group statement presents significant events and business transactions of the first nine months of 2021 and updates forecast-oriented information contained in the last joint management report. The Annual Report is available on our website at www.mlp-se.com and also at www.mlp-annual-report.com. In the description of the MLP Group's financial position, net assets and results of operations pursuant to International Financial Reporting Standards (IFRS), the previous year's figures are given in brackets. The information in this quarterly Group statement has neither been verified by an auditor nor subjected to a review.

Profile

The MLP Group is the partner for all financial matters

The MLP Group and its brands Deutschland.Immobilien, DOMCURA, FERI, MLP, RVM and TPC is the financial services provider for private, corporate and institutional clients. Special added value is created by networking the various perspectives and areas of expertise – enabling clients to reach better financial decisions. To this end, the MLP Group competently combines personal and digital offers. Several of the brands also offer selected products, services and technology for other financial services providers

  • Deutschland.Immobilien The real estate platform for financial consultants and clients
  • DOMCURA The underwriting agency for financial consultants and platforms
  • FERI Investment management for institutional clients and high net worth individuals
  • MLP Financial consulting for discerning clients
  • RVM The insurance broker for SMEs
  • TPC Occupational provision management for companies

An intensive transfer of knowledge and expertise takes place within the network. The specialists support one another in the areas of research and concept development, as well as in client consulting. This valuable and targeted interaction generates additional value for clients, as well as for the company and its shareholders. Economic success also forms the basis for accepting social responsibility.

The group was founded in 1971 and today manages for just under 560,000 private and 24,500 corporate clients just under EUR 53 billion in assets and a portfolio volume of around EUR 550 million in non-life insurance. In addition to this, more than 10,000 financial services providers take up the services on offer.

Quarterly Group Statement for the first nine months of 2021

The values disclosed in the following quarterly statement have been rounded to one decimal place. As a result, differences to reported total amounts may arise when adding up the individual values.

FUNDAMENTAL PRINCIPLES OF THE GROUP

In comparison with the corporate profile described in MLP's 2020 Annual Report, the changes presented below were made during the reporting period. These relate to organisation and administration.

You can find detailed information on our business model, our corporate structure and our control system in the MLP Group Annual Report 2020 at www.mlp-annual-report.com.

Change to organsiation and administration

On February 8, 2021, MLP Assekuranzmakler Holding GmbH (formerly: MLP Consult GmbH), today operating as RVM GmbH, signed the acquisition agreement for 100 % of the shares in RVM Versicherungsmakler GmbH & Co. KG., including its main subsidiaries ("RVM"). With its well-established business model, the industrial insurance broker RVM has a strong focus on small and medium-sized enterprises and supports more than 2,500 companies in this segment. The acquisition constitutes the essential basis for developing the commercial and industrial insurance market segment. The intention is to add small market members to RVM and thus establish a broker group that can operate at eye level with the top ten in Germany in the medium term. The transaction was completed on schedule on April 1, 2021, with economic effect from January 1, 2021. In line with IFRS stipulations, changes in the earnings of these entities are reported in shareholders' equity up to the actual closing date. The income statement was therefore only affected as of April 1, 2021.

With the agreement dated May 12, 2021 MLP Assekuranzmakler Holding GmbH, today operating as RVM GmbH, acquired 100 % of the shares in Adolph Jahn GmbH & Co. KG, Sengstack & Sohn GmbH & Co. KG, Hans L. Grauerholz GmbH and Erich Schulz GmbH. This corporate alliance hereafter referred to as Jahn Hamester Group has a great deal of expertise in the field of transport insurance and generates annual sales revenue of € 2 million with just 15 employees. The transaction has been completed in Q3 2021.

Changes in the scope of consolidation

The new Industrial Broker segment was included for the first time in the second quarter of 2021. This new segment is currently home to RVM Versicherungsmakler GmbH including its subsidiary RISConsult GmbH, under the holding RVM GmbH. You can find more details on this segment in the segment reporting.

BUSINESS PERFORMANCE

MLP SE was able to continue the growth trend of the last quarters and increase total revenue by 20.3 % in the first nine months of 2021 to a new all-time high of € 632.2 million. MLP recorded growth across all fields of consulting. Two areas made an important contribution to this positive development: wealth management with an increase of 34.6 % and real estate brokerage with an increase of 52.7 %. EBIT rose by 76.5 % to € 47.3 million.

As one important key figure the assets under management in the MLP Group rose once again and reached a new all-time high of € 52.9 billion. The annual non-life insurance premium volume rose to € 549.3 million.

Development of assets under management (all figures in € billion)

Following coronavirus-related declines in the previous year, brokered new business in the old-age provision rose to € 2,507.5 million in the first nine months of the year. Occupational pension provision accounted for 19.6 %, improving by 27.2 % over the previous year. The volume in real estate brokerage was € 339.4 million.

New clients

Acquisition of new clients developed positively in the first nine months of the year. By the end of September, MLP was able to acquire a gross number of new family clients of 14,500 (13,100).

At the end of September 2021, the MLP Group served a total of 559,500 family clients (December 31, 2020: 554,900), as well as 24,600 corporate and institutional clients (December 31, 2020: 22,500).

RESULTS OF OPERATION

Development of total revenue

The total revenue generated by the MLP Group rose significantly in the first nine months of the financial year, increasing by 20.3 % over the same period in the previous year to € 632.2 million (€ 525.4 million). At € 608.8 million, commission income made the greatest contribution to this (€ 500.3 million). Revenue from the interest rate business continued to decrease slightly to € 9.6 million (€ 11.7 million) due to the ongoing period of low interest rates. At € 13.8 million (€ 13.4 million), other revenue remained virtually unchanged.

The continued revenue growth was driven by positive developments in all fields of consulting. Wealth management recorded highly dynamic growth, with commission income rising by 34.6 % to € 249.8 million (€ 185.6 million). This was mainly due to the continued high level of performance fees. These are accrued in the wealth management business at our subsidiary FERI for the performance of investment concepts and are largely recognised in profit or loss. At € 39.7 million (€ 26.0 million), revenue from real estate brokerage also recorded a significant increase of 52.7 %. Besides revenue from real estate brokerage this figure also includes revenue from real estate project planning. In the reporting period, this revenue was € 12.0 million (€ 0.3 million).

Revenue from old-age pension provision increased by 10.8 % to € 137.9 million (€ 124.5 million). Both private and occupational pension provision contributed to this development. Revenue in the non-life insurance field of consulting increased by 9.8 % to € 121.4 million (€ 110.6 million). Health insurance also displayed positive development, with revenue increasing by 10.0 % to € 40.8 million (€ 37.1 million). Revenue from loans and mortgages also recorded a further increase as of September 30. At € 15.9 million, it was 16.9 % higher than in the previous year (€ 13.6 million).

Other commission and fees were € 3.3 million, following € 3.0 million in the previous year.

Inventory changes result from real estate development and represent the change in asset values generated in the current phase of the projects within the reporting period. This item will increase as the respective projects progress and then decline again with the gradual sale of project units. Inventory changes were € 12.3 million in the reporting period (€ 4.1 million).

Analysis of expenses

Commission expenses primarily comprise performance-linked commission payments to our consultants. This item also includes the commissions paid in the DOMCURA segment. These variable expenses occur due to the compensation of brokerage services in the non-life insurance business. Commission expenses are also accrued in the Holding and Others segment. These are essentially the result of expenses from real estate development and real estate brokerage. Added to these are the commissions paid in the FERI segment, which in particular result from the activities in the field of fund administration. Variable compensation is, for example, accrued in this business segment from compensation of the depository bank and fund sales.

In the light of increased commission income, commission expenses rose to € 335.4 million (€ 275.1 million). This item also includes expenses from real estate development of € 22.0 million (€ 4.3 million), which were accrued in the Holding and Others segment. Interest expenses amounted to € 0.3 million (€ 0.3 million). The item valuation result/loan loss provisions declined from € –2.5 million to € –1.5 million. The higher figure for the previous year can essentially be attributed to losses associated with the fair value measurement of financial investments in the Banking segment, which were accrued in the context of the market turbulence caused by the coronavirus pandemic and were essentially recorded in the first quarter of 2020.

Administrative expenses (defined as the sum of personnel expenses, depreciation/amortisation and impairment, as well as other operating expenses) totalled € 263.2 million and were thus above the previous year's level (€ 227.4 million). It is important to note here that the entities of the new Industrial Broker segment has been included in the consolidation since the second quarter of 2021. At the same time, consulting expenses increased in the course of our M&A activities in the first half of the year as well as expenses for IT. This is, in particular, reflected in other operating expenses, which rose to € 113.4 million (€ 98.4 million). Personnel expenses rose to € 127.2 million (€ 108.3 million). Factors contributing to this increase are the announced strengthening of the young segment, a slightly higher overall number of employees, higher performance-linked compensation components and general salary increases. Depreciation/amortisation and impairments increased slightly to € 22.6 million (€ 20.7 million).

Earnings at MLP Hyp, which are disclosed as earnings from investments accounted for using the equity method as a joint venture with Interhyp, increased to € 3.2 million (€ 2.6 million). This item also comprises earnings of the project entitiy of the DI Group included at equity which was just under € 0.0 million (€ 0.1 million) in the reporting period. Total earnings from investments accounted for using the equity method were € 3.2 million (€ 2.7 million).

In the third quarter alone, commission expenses increased to € 114.7 million (€ 86.9 million). At € 0.1 million (€ 0.1 million), interest expenses remained unchanged.

At € 90.3 million, administration costs in the third quarter were above the previous year's figure (€ 73.8 million). Personnel expenses rose to € 42.5 million (€ 34.3 million) as a result of the effects already described. Depreciation/amortisation and impairments were € 7.5 million (€ 6.9 million). Other operating expenses rose to € 40.3 million (€ 32.6 million).

Earnings trend

Set against the background of performance fees that remained high, earnings before interest and taxes (EBIT) increased significantly in the first nine months of the year increased significantly to € 47.3 million (€ 26.8 million). EBIT was therefore 76.5 % above the previous year's figure.

EBIT development (all figures in € million)

The finance cost in the reporting period was € –2.7 million (€ –1.9 million). Earnings before taxes (EBT) were therefore € 44.6 million, following € 25.0 million in the previous year. The tax rate was 30.1 % (26.6 %). Group net profit was € 31.2 million (€ 18.3 million). The diluted and basic earnings per share were € 0.29 (€ 0.17).

All figures in € million 9M 2021 9M 2020 Change in %
Total revenue 632.2 525.4 20.3%
Gross profit 1 308.9 254.1 21.6%
Gross profit margin (in %) 48.9% 48.4%
EBIT 47.3 26.8 76.4%
EBIT margin (in %) 7.5% 5.1%
Finance cost −2.7 −1.9 43.3%
EBT 44.6 25.0 78.9%
EBT margin (in %) 7.1% 4.8%
Income taxes −13.4 −6.6 102.8%
Net profit 31.2 18.3 70.2%
Net margin (in %) 4.9% 3.5%

Structure and changes in earnings in the Group

1 Definition: Gross profit is the result of total revenue less commission expenses, interest expenses and any inventory changes

FINANCIAL POSITION

Aims of financial management

You can find detailed information on the objectives of financial management in the 2020 Annual Report of the MLP Group at www.mlp-annual-report.com.

Financing analysis

For the long-term financing of the Group, we currently use external funds only to a limited extent in the form of securities issues or the issuance of promissory note loans and the taking up of loans. Our non-current assets are financed by our shareholders' equity and non-current liabilities. Current liabilities due to clients and banks in the banking business represent further refinancing funds that are generally available to us in the long term.

As of June 30, 2021, liabilities due to clients and financial institutions in the banking business amounted to € 2,667.4 million (December 31, 2020: € 2,379.4 million) were offset on the assets side of the balance sheet by receivables from clients and financial institutions in the banking business of € 1,480.7 million (December 31, 2020: € 1,632.1 million).

We did not perform any increase in capital stock in the reporting period.

Liquidity analysis

Cash flow from operating activities increased to € 459.2 million from € 214.9 million in the same period of the previous year. Here, significant cash flows result from the deposit business with our clients and from the investment of these funds.

Cash flow from investing activities changed from € –37.4 million to € –55.4 million. In the reporting period, less time deposits were invested than in the same period of the previous year. This was offset by the payment of the purchase price in connection with the acquisition of RVM.

As at the end of the first nine months of 2021, the MLP Group has access to cash holdings of around € 1,348 million. A good level of liquid funds therefore remains available. There are sufficient cash reserves available to the MLP Group. Alongside cash holdings, free lines of credit are also in place.

Capital expenditure analysis

The investment volume of the MLP Group was € 6.3 million (€ 6.6 million) in the first nine months of 2021. Including the purchase price component already paid in the course of the acquisition of the RVM Group and the Jahn Hamester Group, the investment volume was € 66.9 million.

Without taking into account the aforementioned cash price payment, the majority of funds invested is spread across the segments of Financial Consulting (€ 2.3 million), DOMCURA (€ 1.8 million) and FERI (€ 1.5 million). Investments in operating and office equipment, as well as software and IT represented one focus here.

Analysis of the asset and liability structure

As of September 30, 2021, the balance sheet total of the MLP Group rose to € 3,588.5 million (December 31, 2020: € 3,235.0 million). On the assets side of the balance sheet, intangible assets increased to € 221.0 million (December 31, 2020: € 178.9 million). The increase in this item can essentially be attributed to the acquisitions. Financial investments were € 126.3 million (December 31, 2020: € 125.1 million). Investments accounted for using the equity method decreased sightly to € 4.9 million (€ 5.4 million).

Receivables from clients in the banking business were € 928.9 million (December 31, 2020: € 880.6 million). Receivables from banks in the banking business fell significantly to € 551.8 million (December 31, 2020: € 751.5 million). The decline is essentially due to a reduced investment volume in time deposits, as well as a lower volume of promissory note bonds. Financial assets declined to € 194.6 million (December 31, 2020: € 197.6 million).

Other receivables and other assets remained virtually unchanged at € 205.4 million (December 31, 2020: € 199.8 million). This item essentially contains commission receivables from insurers resulting from the brokerage of insurance products. Due to the typically strong year-end business, these increase considerably at the end of the year and then decline again during the course of the following financial year. Cash and cash equivalents rose markedly to € 1,300.7 million (December 31, 2020: € 859.0 million). This increase can be attributed to a greater deposit volume at Deutsche Bundesbank.

The "Inventories" item disclosed in the balance sheet essentially represents the assets of the project enterprises within the DI Group. As of September 30, 2021 it rose to € 30.2 million (December 31, 2020: € 17.8 million).

As of the reporting date of September 30, 2021, the shareholders' equity of the MLP Group rose slightly to € 462.1 million (December 31, 2020: € 454.0 million). Minority interests in equity are also disclosed in the balance sheet due to the acquisition of a majority holding in the DI Group. These amounted to € 0.6 million as of the reporting date (December 31, 2020: € 0.8 million). The balance sheet equity ratio was 12.9 % (December 31, 2020: 14.0 %).

Provisions decreased to € 109.9 million (December 31, 2020: € 115.8 million). This decrease is mainly attributable to the reductions in provisions for client support commission after this was paid on schedule in the course of the second quarter. Liabilities due to clients in the banking business increased to € 2,544.8 million (December 31, 2020: € 2,271.9 million) and reflect a further increase in client deposits. Liabilities due to banks in the banking business rose to € 122.5 million (December 31, 2020: € 107.5 million). Other liabilities increased to € 316.3 million (December 31, 2020: € 265.7 million). The increase resulted in particular from borrowings and two purchase price liabilities.

SEGMENT REPORT

The MLP Group is broken down into the following segments:

  • Financial Consulting
  • Banking
  • FERI
  • DOMCURA
  • Industrial Broker
  • Holding and Others

The Financial Consulting segment includes revenue generated in the fields of consulting of old-age provision, health and non-life insurance, loans & mortgages and real estate brokerage. This figure also includes revenue from real estate brokerage in the DI Group. All banking services for both private and corporate clients, from wealth management, accounts and cards, through to the interest rate business, are brought together in the Banking segment. The FERI segment primarily generates revenue from the wealth management field of consulting, while the DOMCURA segment generates most of its revenue from the non-life insurance business.

Alongside MLP SE, the Holding and Others segment includes the project enterprises of the DI Group. Expenses from real estate development are disclosed under "Commission expenses. The "Inventory changes" item also results from real estate development and represents the changes in assets generated in the current phase of the projects within the reporting period. This item will increase as the respective projects progress and then decline again with the gradual sale of project units.

With the acquisition of RVM, MLP has laid the crucial foundation for developing the commercial and industrial insurance market. The acquisition of RVM forms the basis for a systematic expansion of the new Industrial Broker segment. At present, the RVM entities are included in this segment. Similarly to the DOMCURA segment, the majority of revenue and earnings in this segment are essentially generated in the first quarter of each year. This is due to the seasonality of this business. The subsequent quarters up to the end of the year are then generally concluded with negative earnings. Due to the provisions of IFRS, the earnings of the RVM Group are to be disclosed under shareholders' equity until the transaction has been finalised. The income statement of the MLP Group therefore essentially discloses the expenses.

Financial Consulting segment

Total revenue in the Financial Consulting segment was € 286.8 million (€ 261.5 million) in the first nine months. Sales revenue was € 268.7 million (€ 245.3 million) while other revenue was € 18.1 million (€ 16.2 million).

Commission expenses increased to € 139.4 million (€ 125.5 million) as a result of a rise in revenue. Valuation result/loan loss provisions were € –0.3 million (€ –0.3 million). Personnel expenses increased slightly to € 59.1 million (€ 52.9 million) due to a special one-off coronavirus payment made to our employees, as well as slightly higher employee numbers and general salary increases. At € 15.2 million (€ 15.1 million), depreciation/amortisation and impairment was virtually unchanged. Other operating expenses totalled € 79.1 million (€ 73.1 million). EBIT declined to € –3.2 million (€ –2.9 million). Finance cost amounted to € –1.4 million (€ –2.4 million). Accordingly, EBT improved to € –4.6 million (€ –5.3 million).

Banking segment

Total revenue in the Banking segment increased to € 78.1 million (€ 69.9 million) in the first nine months, with sales revenues rising sharply to € 75.7 million (€ 64.2 million), in particular reflecting the positive development of the wealth management business at MLP Banking AG. Other revenue declined to € 2.4 million (€ 5.7 million). The previous year's higher figure was due to a one-off positive special effect. Commission expenses increased to € 34.0 million (€ 27.2 million) as a result of positive revenue development. Interest expenses amounted to € 0.1 million (€ 0.2 million).

Valuation result/loan loss provisions remained unaltered at € –0.8 million (€ –2.0 million). Personnel expenses were € 10.1 million (€ 9.3 million), while depreciation/amortisation and impairment remained unaltered at € 0.3 million (€ 0.3 million). Other operating expenses amounted to € 28.4 million (€ 27.2 million).

At € 4.5 million (€ 3.8 million) EBIT was above the previous year – despite the positive one-off special effect recorded in the previous year. Finance cost fell to € 0.0 million (€ 0.9 million). Interest rate effects resulting from a VAT refund had a positive influence on the finance cost in the previous year. EBT reached € 4.5 million, following € 4.7 million in the previous year.

FERI segment

Total revenue in the FERI segment rose by 37.2 % to € 190.6 million in the reporting period (€ 138.9 million), while sales revenue increased from € 136.4 million to € 188.2 million. Alongside the positive overall business development, this increase can once again be attributed to high performance fees from investment concepts. As a result of higher revenue, commission expenses increased to € 98.9 million (€ 77.8 million). Loan loss provisions remained at the previous year's level reaching € –0.3 million (€ –0.1 million).

At € 32.0 million (€ 28.2 million), personnel expenses were slightly above the previous year's level. Depreciation/amortisation and impairments remained virtually unchanged at € 1.8 million (€ 1.7 million). Other operating expenses amounted to € 7.8 million (€ 6.3 million). EBIT doubled to € 49.9 million (€ 24.8 million). With a finance cost of € –0.3 million (€ –0.4 million), EBT was € 49.5 million (€ 24.4 million).

DOMCURA segment

The DOMCURA segment primarily generates revenue from the brokering of non-life insurance. DOMCURA's business model is characterised by a high degree of seasonality. Accordingly, the subsidiary records high revenue and comparably high earnings in the first quarter of each year. This is then typically followed by a loss from Q2 to Q4.

Revenue rose to € 82.5 million (€ 76.8 million) in the period from January to September 2021. This primarily reflects the premium volumes received. Other revenue was € 1.2 million (€ 1.3 million). Total revenue increased to € 83.6 million (€ 78.1 million). Commission expenses rose to € 53.5 million (€ 50.3 million) as a result of higher revenue. These are essentially accrued as variable compensation for brokerage services.

Personnel expenses amounted to € 14.1 million (€ 13.1 million). Depreciation/amortisation and impairment amounted to € 1.9 million (€ 1.7 million). Other operating expenses remained virtually unchanged at € 5.9 million (€ 5.8 million). EBIT rose to € 8.3 million, following € 7.2 million in the previous year. With a finance cost of € –0.2 million (€ –0.1 million), EBT was € 8.1 million (€ 7.0 million).

Industrial Broker segment

The Industrial Broker segment primarily generates revenue from the brokering of insurance policies for industrial and commercial clients. Revenue from this segment flows mainly into the non-life insurance sales revenue. Business performance in the Industrial Broker segment is characterised by a high degree of seasonality. Accordingly, the segment records comparably high earnings in the first quarter of each year along with high sales revenues. This is then typically followed by a loss from Q2 to Q4.

The segment currently comprises RVM GmbH (as the holding company), RVM Versicherungsmakler GmbH and RISConsult GmbH. Due to the first-time consolidation of the entities in the Industrial Brokers segment as of the second quarter of 2021, no prior-year figures are available.

Total revenue in the Industrial Broker segment was € 5.5 million. Sales revenue was € 5.3 million, while other revenue was € 0.2 million. Commission expenses were € 0.2 million.

Administration expenses totalled € 7.4 million. At € 5.5 million, personnel expenses represent the largest item here. Depreciation/amortisation and impairment was € 1.0 million and other operating expenses were € 0.9 million.

EBIT stood at € –2.0 million. At a finance cost of € –0.3 million, EBT was € –2.4 million.

Holding and Others segment

Total revenue in the Holding and Others segment rose to € 23.6 million (€ 10.8 million) in the first nine months, while sales revenue increased to € 12.8 million (€ 1.1 million). Following € 9.7 million in the previous year, other revenue increased to € 10.8 million.

Due to higher sales revenue, commission expenses increased to € 22.8 million (€ 4.4 million). Inventory changes rose to € 12,3 million, following € 4.1 million in the previous year. At € 6.4 million (€ 4.9 million), personnel expenses were higher than in the previous year. Among other things, this can be attributed to a higher number of employees. Depreciation/amortisation and impairments increased to € 2.5 million (€ 1.8 million). Other operating expenses rose to € 12.7 million (€ 8.0 million).

EBIT declined to € –8.5 million (€ –4.2 million). The finance cost was € –1.7 million (€ –1.2 million). Accordingly, EBT declined to € –10.3 million (€ –5.4 million).

EMPLOYEES AND SELF-EMPLOYED CLIENT CONSULTANTS

As MLP is a knowledge-based service provider, qualified and motivated employees and self-employed client consultants represent the most important foundation for sustainable company success. Recruitment of new consultants as well as their qualification and further development therefore represents an important focus along with a continuous development of our HR work.

The number of employees rose to 2,095 (1,856) in the reporting period. The increase is mainly attributable to the acquisition of the RVM Group, which has already been completed.

Development of number of employees by segment (excluding MLP consultants)

Segment Sep. 30, 2021 Sep. 31, 2020
Financial Consulting 1 1,130 1,098
Banking 199 193
FERI 233 221
DOMCURA 304 295
Industrial Brokerage 2 169 0
Holding and Others 3 60 49
Total 2,095 1,856

1 Including TPC, ZSH, DI Sales, DI Web, DI IT and MLP Dialog

2 Since April 1, 2021 RVM, RVM GmbH and RISConsult

3 Since 2019 including DI AG and DI Projects

At 2,051, the number of self-employed client consultants at the end of the first nine months was at the level of the same quarter in the previous year (September 30, 2020: 2,052) and below the figure recorded at the end of 2020 (2,086). As of September 30, 2021, MLP operated 129 representative offices (December 31, 2020: 130). The number of university teams increased to 104 at the end of Q3 (December 31, 2020: 102).

FORECAST

You can find details on our original forecast for the financial year 2021 in the Annual Report of the MLP Group at www.mlp-annual-report.com.

The earnings performance of the first nine months was significantly better than we had expected. This was essentially due to the extremely dynamic development in wealth management with performance fees significantly above expectations. We already communicated this on October 1, 2021 as part of our preliminary results announcement for the first nine months.

When presenting the figures for the first six months of 2021, we substantiated our qualitative estimate of the revenue forecast. Now that the results for the first nine months of the year are available, we specify our expectations again.

Following the extremely positive development recorded in the wealth management business in the first six months of the year, we now expect to see a strong increase in revenue for the entire financial year (the previous expectation was for a slight increase). In non-life insurance, we are now anticipating a slight increase for the year (the previous forecast was for a strong increase).

However, our expectations remain unchanged in the consulting fields of old-age provision (slight increase), health insurance (stable), real estate brokerage (strong increase) and loans and mortgages (strong increase).

For the year 2021, MLP is now expecting to record EBIT significantly above the previously forecast corridor of € 55 to 61 million. We also confirm the mid-term planning, based on which EBIT is likely to rise to around € 75 to 85 million by the end of 2022.

You can find details on our forecast in the Annual Report of the MLP Group at www.mlp-annual-report.com.

Forward-looking statements

These documents contain, among other things, certain forward-looking statements and information on future developments that are based on the convictions of MLP SE's Executive Board as well as assumptions and information currently available to MLP SE. Words such as "expect", "estimate", "assume", "intend", "plan", "should", "could" and "project" as well as similar terms relating to the company are intended to indicate such forward-looking statements, which to that extent are subject to certain uncertainty factors.

Many factors can contribute to the actual results of the MLP Group differing significantly from the future forecasts made in such forward-looking statements.

MLP SE assumes no obligation towards the public to update or correct any forward-looking statements. All forward-looking statements are subject to various risks and uncertainties that could cause actual results to differ materially from expectations. The forward-looking statements reflect the view at the time at which they were made.

Income statement

Income statement for the period from January 1 to September 30, 2021

3rd quarter
2021
3rd quarter
2020
9 months
2021
9 months
2020
206,939 164,332 618,393 511,954
3,472 2,015 13,837 13,404
210,411 166,347 632,230 525,357
10,522 1,229 12,346 4,129
−114,660 −86,948 −335,441 −275,070
−76 −100 −251 −317
−1,000 439 −1,531 −2,527
−42,470 −34,332 −127,196 −108,324
−7,520 −6,873 −22,608 −20,656
−40,312 −32,591 −113,404 −98,449
995 882 3,153 2,671
15,890 8,053 47,298 26,813
242 113 366 1,111
−1,132 −1,038 −2,970 −2,870
−32 21 −55 −97
−923 −904 −2,659 −1,855
14,967 7,149 44,639 24,958
−4,928 −1,951 −13,441 −6,629
10,039 5,198 31,198 18,329
10,083 5,118 31,362 18,749
−44 80 −164 −420
0.09 0.05 0.29 0.17

¹ Basis of calculation: average number of ordinary shares outstanding as of September 30, 2021: 109.242.428

Statement of comprehensive income

All figures in €'000 3rd quarter 2021 3rd quarter 2020 9 months 2021 9 months 2020
Net profit 10,039 5,198 31,198 18,329
Gains/losses due to the revaluation of defined
benefit obligations
−64 189 2,680 −2,627
Deferred taxes on non-reclassifiable gains/losses 19 −57 −788 771
Non-reclassifiable gains/losses −45 132 1,892 −1,856
Other comprehensive income −45 132 1,892 −1,856
Total comprehensive income 9,994 5,330 33,090 16,474
Of which attributable to
owners of the parent company 10,038 5,250 33,254 16,894
minority interests −44 80 −164 −420

Statement of comprehensive income for the period from January 1 to September 30, 2021

Statement of financial position

Assets as of September 30, 2021

all figures in €'000 Sept. 30,
2021
Dec 31, 2020
Intangible assets 221,034 178,872
Property, plant and equipment 126,285 125,069
Investments accounted for using the equity method 4,934 5,426
Deferred tax assets 12,464 9,580
Receivables from clients in the banking business 928,868 880,649
Receivables from banks in the banking business 551,825 751,466
Financial assets 194,620 197,623
Inventories 30,163 17,817
Tax refund claims 12,128 9,733
Other receivables and assets 205,425 199,753
Cash and cash equivalents 1,300,729 859,041
Total 3,588,475 3,235,028

Liabilities and shareholders' equity as of September 30, 2021

Sept. 30,
all figures in €'000
2021
Dec 31, 2020
Equity attributable to MLP SE shareholders
461,492
Minority interests
612
Total shareholders' equity
462,103
453,243
776
454,019
Provisions
109,947
115,799
Deferred tax liabilities
8,423
9,167
Liabilities due to clients in the banking business
2,544,843
2,271,919
Liabilities due to banks in the banking business
122,520
107,471
Tax liabilities
24,342
10,932
Other liabilities
316,297
265,722
Total
3,588,475
3,235,028

Condensed statement of cash flow

Condensed statement of cash flow for the period from January 1 to September 30, 2021

all figures in €'000 9 months 2021 9 months 2020
Cash and cash equivalents at beginning of period 855,797 510,778
Cash flow from operating activities 459,243 214,914
Cash flow from investing activities −37,389 −55,445
Cash flow from financing activities 19,833 −31,967
Change in cash and cash equivalents 441,687 127,502
Liabilities to banks due on demand (excluding the banking business) −67 -
Cash and cash equivalents at end of period 1,297,417 638,280

Condensed statement of cash flow for the period from July 1 to September 30, 2021

all figures in €'000 3rd quarter 2021 3rd quarter 2020
Cash and cash equivalents at beginning of period 1,205,442 587,624
Cash flow from operating activities 79,116 55,927
Cash flow from investing activities 11,538 −2,230
Cash flow from financing activities 965 −3,041
Change in cash and cash equivalents 91,619 50,656
Liabilities to banks due on demand (excluding the banking business) 357 -
Cash and cash equivalents at end of period 1,297,417 638,280

Revenue

all figures in €'000 3rd quarter 2021 3rd quarter 2020 9 months 2021 9 months 2020
Wealth management 90,413 65,375 249,789 185,553
Old-age provision 49,663 45,641 137,911 124,511
Non-life insurance 27,117 22,322 121,445 110,550
Health insurance 12,597 11,907 40,770 37,116
Real estate brokerage 17,421 9,849 39,710 25,958
Loans and mortgages 5,284 4,852 15,867 13,621
Other commissions and fees 1,217 670 3,323 2,963
Total commission income 203,712 160,616 608,816 500,273
Interest income 3,227 3,716 9,577 11,680
Total 206,939 164,332 618,393 511,954

Statement of changes in equity

Statement of changes in equity for the period from January 1 to September 30, 2021

Equity attributable to MLP SE shareholders
All figures in €'000 Share capital Capital
reserves
Revaluation
gains/losses
related to defined
benefit obligations
after taxes
Retained
earnings
Total Minority
interests
Total
shareholders'
equity
As of January 1, 2020 109,334 149,853 −17,547 194,966 436,605 787 437,392
Acquisition of treasury stock −8 - - −266 −274 - −274
Share-based payment - −851 - - −851 - −851
Dividend - - - −22,958 −22,958 - −22,958
Transactions with owners −8 −851 - −23,225 −24,084 - −24,084
Net profit - - - 18,749 18,749 −420 18,329
Other comprehensive income - - −1,856 - −1,856 - −1,856
Total comprehensive income - - −1,856 18,749 16,894 −420 16,474
As of September 30, 2020 109,326 149,001 −19,403 190,491 429,415 367 429,782
As of January 1, 2021 109,326 149,918 −20,995 214,994 453,243 776 454,019
Acquisition of treasury stock −12 - - −59 −71 - −71
Share-based payment - −726 - - −726 - −726
Dividend - - - −25,142 −25,142 - −25,142
Transactions with owners −12 −726 - −25,201 −25,939 - −25,939
Net profit - - - 31,362 31,362 −164 31,198
Other comprehensive income - - 1,892 - 1,892 - 1,892
Total comprehensive income - - 1,892 31,362 33,254 −164 33,090
Changes to the scope of
consolidation
- - - 934 934 - 934
As of September 30, 2021 109,314 149,192 −19,103 222,089 461,492 612 462,103

Reportable business segments

Information regarding reportable business segments (quarterly comparison)

Financial
Consulting
Banking FERI DOMCURA Industrial broker Holding and Others Consolidation Total
3rd
quarter
3rd
quarter
3rd
quarter
3rd
quarter
3rd
quarter
3rd
quarter
3rd
quarter
3rd
quarter
3rd
quarter
3rd
quarter
3rd
quarter
3rd
quarter
3rd
quarter
3rd
quarter
3rd
quarter
3rd
quarter
all figures in €'000 2021 2020 2021 2020 2021 2020 2021 2020 2021 2020 2021 2020 2021 2020 2021 2020
Revenue 87,987 80,487 26,572 22,297 68,653 48,012 18,216 16,212 2,758 - 6,874 1,106 −4,122 −3,781 206,939 164,332
of which total inter-segment
revenue
2,364 2,431 1,759 1,350 - - - - - - - - −4,122 −3,781 - -
Other revenue 4,995 4,789 827 707 640 301 373 286 162 - 3,733 3,196 −7,257 −7,264 3,472 2,015
of which total inter-segment
revenue
3,284 3,435 708 703 - - - 6 - - 3,264 3,120 −7,257 −7,264 - -
Total revenue 92,982 85,276 27,398 23,004 69,293 48,313 18,589 16,498 2,921 - 10,607 4,302 −11,379 −11,045 210,411 166,347
Inventory changes - - - - - - - - - - 10,522 1,229 - - 10,522 1,229
Commission expenses −44,689 −40,867 −12,112 −9,550 −33,501 −27,469 −11,475 −10,676 −112 - −16,616 −1,541 3,845 3,155 −114,660 −86,948
Interest expenses - - −63 −84 - - - - - - - - −13 −16 −76 −100
Valuation result/loan loss provisions −199 102 −552 322 −197 0 −9 4 0 - −43 10 - - −1,000 439
Personnel expenses −18,470 −16,715 −3,201 −2,944 −11,588 −8,946 −4,389 −4,089 −2,737 - −2,086 −1,638 - - −42,470 −34,332
Depreciation and impairments −5,109 −4,995 −96 −94 −582 −579 −609 −577 −502 - −622 −627 - - −7,520 −6,873
Other operating expenses −28,519 −23,811 −9,662 −9,318 −2,516 −1,884 −2,127 −2,186 −477 - −4,327 −2,364 7,315 6,972 −40,312 −32,591
Earnings from investments
accounted for using the equity
method
997 884 - - - - - - - - −2 −2 - - 995 882
Earnings before interest and tax
(EBIT)
−3,006 −125 1,712 1,335 20,909 9,435 −20 −1,026 −906 - −2,566 −632 −232 −934 15,890 8,053
Other interest and similar income 321 96 12 8 −37 −23 −19 −5 −3 - 194 77 −224 −40 242 113
Other interest and similar expenses −622 −913 −4 −6 −90 −114 −7 −9 −163 - −837 −481 591 485 −1,132 −1,038
Valuation result not relating to
operating activities
−35 8 - - - - - - - - 2 13 - - −32 21
Finance cost −336 −809 8 2 −127 −138 −27 −14 −166 - −641 −390 366 445 −923 −904
Earnings before tax (EBT) −3,343 −934 1,720 1,337 20,782 9,297 −47 −1,040 −1,072 - −3,207 −1,022 134 −489 14,967 7,149
Income taxes −4,928 −1,951
Net profit 10,039 5,198
of which attributable to
owners of the parent company 10,083 5,118
minority interests −44 80

Information regarding reportable business segments (9-months-comparison)

Financial
Consulting
Banking FERI DOMCURA Industrial broker
Holding and Others
Consolidation Total
9 months 9 months 9 months 9 months 9 months 9 months 9 months 9 months 9 months 9 months 9 months 9 months 9 months 9 months 9 months 9 months
all figures in €'000 2021 2020 2021 2020 2021 2020 2021 2020 2021 2020 2021 2020 2021 2020 2021 2020
Revenue 268,703 245,329 75,661 64,242 188,238 136,431 82,460 76,843 5,302 - 12,820 1,122 −14,789 −12,014 618,393 511,954
of which total inter-segment
revenue 9,765 8,084 5,024 3,929 - - - - - - - - −14,789 −12,014 - -
Other revenue 18,090 16,153 2,422 5,677 2,364 2,471 1,179 1,255 233 - 10,758 9,653 −21,210 −21,805 13,837 13,404
of which total inter-segment
revenue
9,877 10,293 2,042 2,154 - - - 6 - 9,291 9,351 −21,210 −21,805 - -
Total revenue 286,793 261,482 78,082 69,919 190,602 138,902 83,639 78,098 5,535 - 23,578 10,775 −35,999 −33,819 632,230 525,357
Inventory changes
Commission expenses
- -
−139,393 −125,536
-
−33,961
-
−27,151
-
−98,938
-
−77,841
-
−53,473
-
−50,331
-
−165
-
-
12,346
−22,822
4,129
−4,361
-
13,310
- 12,346
10,149 −335,441 −275,070
4,129
Interest expenses - - −119 −212 - - - - - - - - −132 −105 −251 −317
Valuation result/loan loss provisions −347 −345 −780 −1,979 −276 −74 −68 −14 0 - −60 −114 - - −1,531 −2,527
Personnel expenses −59,117 −52,924 −10,076 −9,307 −32,014 −28,162 −14,076 −13,052 −5,464 - −6,449 −4,878 - - −127,196 −108,324
Depreciation and impairments −15,233 −15,103 −288 −283 −1,754 −1,712 −1,857 −1,749 −1,004 - −2,471 −1,809 - - −22,608 −20,656
Other operating expenses −79,078 −73,102 −28,383 −27,189 −7,756 −6,318 −5,901 −5,786 −927 - −12,665 −7,979 21,307 21,924 −113,404 −98,449
Earnings from investments
accounted for using the equity
method 3,159 2,591 - - - - - - - - −6 80 0 0 3,153 2,671
Earnings before interest and tax
(EBIT)
−3,217 −2,938 4,475 3,798 49,864 24,794 8,264 7,166 −2,025 - −8,549 −4,156 −1,513 −1,851 47,298 26,813
Other interest and similar income 707 167 46 923 −56 −46 −136 −104 −8 - 320 196 −508 −25 366 1,111
Other interest and similar expenses −2,032 −2,474 −12 −47 −284 −318 −22 −28 −336 - −2,040 −1,406 1,756 1,404 −2,970 −2,870
Valuation result not relating to
operating activities
−60 −91 - - - - - - - - 5 −6 - - −55 −97
Finance cost −1,384 −2,397 34 876 −340 −364 −157 −132 −344 - −1,715 −1,217 1,248 1,379 −2,659 −1,855
Earnings before tax (EBT) −4,602 −5,335 4,510 4,674 49,524 24,430 8,107 7,034 −2,370 - −10,264 −5,373 −266 −472 44,639 24,958
Income taxes −13,441 −6,629
Net profit 31,198 18,329
of which attributable to
owners of the parent company 31,362 18,749
minority interests −164 −420

Financial calendar 2021

November

November 11, 2021 Publication of the resutls for the first nine months and third quarter of 2021

November 22 to 24, 2021 Company presentation at the Virtual German Equity Forum

Financial calendar 2022

January

January 17, 2022 Kepler Cheuvreux German Corporate Conference

March

March 10, 2022 Online annual press and analyst conference

March 28, 2022

Publication of the Annual Report for the financial year 2021

May

May 12, 2022 Publication of the results for the first quarter of 2022

June

June 2, 2022 Annual General Meeting of MLP SE

August

August 12, 2022 Publication of the results for the half year and the second quarter of 2022

November

November 10, 2022 Publication of the results for the first nine months and the third quarter of 2022

MLP SE Alte Heerstraße 40 69168 Wiesloch www.mlp-se.com Tel + 49 (0) 6222 308 8320 Fax +49 (0) 6222 308 1131

www.mlp-se.com

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