AI Terminal

MODULE: AI_ANALYST
Interactive Q&A, Risk Assessment, Summarization
MODULE: DATA_EXTRACT
Excel Export, XBRL Parsing, Table Digitization
MODULE: PEER_COMP
Sector Benchmarking, Sentiment Analysis
SYSTEM ACCESS LOCKED
Authenticate / Register Log In

KION GROUP AG

Quarterly Report Oct 27, 2017

244_10-q_2017-10-27_f9a230c3-287f-4ebf-8a14-763bd2be5028.pdf

Quarterly Report

Open in Viewer

Opens in native device viewer

2017

Key figures

KION Group overview

in € million Q3 2017 Q3 2016 Change Q1–Q3 2017 Q1–Q3 2016 Change
Order intake 1,847.2 1,326.6 39.2% 5,699.5 4,050.4 40.7%
Revenue 1,847.4 1,283.2 44.0% 5,675.2 3,847.7 47.5%
Order book¹ 2,186.4 2,244.7 –2.6%
Financial performance
EBITDA 296.2 217.9 35.9% 869.9 630.6 37.9%
Adjusted EBITDA² 309.5 224.1 38.1% 898.5 654.0 37.4%
Adjusted EBITDA margin² 16.8% 17.5% 15.8% 17.0%
EBIT 135.3 112.4 20.4% 395.6 318.2 24.3%
Adjusted EBIT² 194.7 126.8 53.6% 561.8 366.1 53.4%
Adjusted EBIT margin² 10.5% 9.9% 9.9% 9.5%
Net income for the period 80.2 67.3 19.0% 230.4 164.4 40.2%
Financial position¹
Total assets 11,207.5 11,297.0 –0.8%
Equity 3,019.4 2,495.7 21.0%
Net financial debt 2,324.4 2,903.4 –19.9%
ROCE³ 6.9%
Cash flow
Free cash flow4 19.3 75.7 –74.5% 119.9 65.2 83.8%
Capital expenditure 5 51.7 36.6 41.2% 144.0 100.9 42.7%
Employees 6 31,365 30,544 2.7%

1 Figure as at 30/09/2017 compared with 31/12/2016 (adjusted due to the final purchase price allocation Dematic)

2 Adjusted for PPA items and non-recurring items

3 ROCE is defined as the proportion of EBIT adjusted to capital employed; ROCE is only calculated at the end of the year (adjusted due to the final purchase price allocation Dematic)

4 Free cash flow is defined as cash flow from operating activities plus cash flow from investing activities

5 Capital expenditure including capitalised development costs, excluding leased and rental assets

6 Number of employees (full-time equivalents) as at 30/09/2017 compared with 31/12/2016

All amounts in this quarterly statement are disclosed in millions of euros (€ million) unless stated otherwise. The addition of the totals presented may result in minor rounding differences. The percentages shown are calculated on the basis of the respective amounts, rounded to the nearest thousand euros.

This quarterly statement is available in German and English at www.kiongroup.com under Investor Relations /Financial Reports. Only the content of the German version is authoritative.

Highlights of Q3 2017 Fundamentals of the quarterly statement Summary of business performance

Quarterly statement

HIGHLIGHTS OF Q3 2017

  • The Industrial Trucks & Services segment continues to grow strongly in the third quarter
  • The Supply Chain Solutions segment's adjusted EBIT margin improves to 11.4 per cent
  • Total value of order intake grows to €1.847 billion between July and September
  • Revenue rises to €1.847 billion
  • KION Group's adjusted EBIT margin improves from 9.9 per cent to 10.5 per cent despite higher cost of materials
  • Net income for the period rises to €80.2 million
  • Free cash flow of €119.9 million in the first nine months
  • Group outlook adjusted slightly after weaker growth in the Supply Chain Solutions segment

FUNDAMENTALS OF THE QUARTERLY STATEMENT

The accounting policies used in this quarterly statement for Q1 –Q3 2017 are fundamentally the same as those used for the year ended 31 December 2016. The reporting currency is the euro. The information on the segments (Industrial Trucks & Services, Supply Chain Solutions and Corporate Services) is presented in accordance with the organisational structure of the KION Group as detailed in the 2016 annual report. The figures reported for the prior-year period (Q1–Q3 2016) relating to the Group and the Supply Chain Solutions segment exclude Dematic, which was acquired on 1 November 2016.

SUMMARY OF BUSINESS PERFORMANCE

Sales markets

The global market for industrial trucks continued to expand rapidly in the third quarter of 2017. Overall, the number of new trucks ordered in the first nine months of this year was up by 16.8 per cent compared with the prior-year period. The total number of trucks ordered across all regions and product types was 1,026.6 thousand (Q1–Q3 2016: 878.9 thousand).

Global industrial truck market (order intake)* TABLE 01

in thousand units Q3 2017 Q3 2016 Change Q1–Q3 2017 Q1–Q3 2016 Change
Western Europe 86.9 79.8 8.9% 291.9 267.8 9.0%
Eastern Europe 19.9 17.5 14.1% 57.8 47.2 22.4%
Middle East and Africa 9.2 8.3 11.8% 27.9 25.3 10.3%
North America 63.3 63.9 –0.9% 193.9 185.5 4.6%
Central and South America 10.0 7.5 32.4% 27.0 21.4 26.2%
Asia-Pacific 143.1 111.0 29.0% 428.0 331.8 29.0%
World 332.5 287.9 15.5% 1,026.6 878.9 16.8%

* Country allocation according to new regional governance

Source: WITS/FEM

The EMEA region (western Europe, eastern Europe, Middle East and Africa) generated growth of 11.0 per cent. In western Europe (growth of 9.0 per cent), growth in the volume of orders was particularly strong in France and Spain, whereas Germany and Italy saw more moderate rises and the UK market was stable. The increases in orders in the key markets in eastern Europe (growth of 22.4 per cent) were well into double digits. Orders in North America, Central America and South America (Americas region) were up by 6.8 per cent overall, with South America's growth mainly being driven by the upward trend in Brazil. The APAC region (Asia-Pacific) advanced by a total of 29.0 per cent in the first nine months of the year, primarily because of further dynamic growth in China.

In terms of volume increases, the biggest rise was attributable to IC trucks, which were up by 21.1 per cent in the first nine months of the year after benefiting from strong demand in China. Sales of electric forklift trucks were up by 13.5 per cent globally and were the fastest-growing product segment in Europe, while sales of warehouse trucks advanced by 14.5 per cent overall. > TABLE 01

The rapid expansion of e-commerce and the increasing use of Industry 4.0 technologies continue to shape the market for warehouse systems and automation solutions. Many businesses are currently investing in the expansion and optimisation of their warehouse capacities and in automated warehouse systems that include not only solutions for individual processes, such as picking and packing, but also fully integrated end-to-end solutions.

Business performance in the Group

The companies in the KION Group continued to expand their business activities in the third quarter. In the Industrial Trucks & Services segment, Linde Material Handling began selling electric forklift trucks with more powerful lithium-ion batteries in the fast-growing two to three tonne load capacity range. A new solution for palette handling and order picking in narrow aisles was also brought to the market. STILL expanded its product range with new ride-on pallet trucks and pallet stackers that will increase handling capacities.

In September, Dematic signed a global agreement with the Norwegian warehouse systems provider AutoStore®, thereby expanding its range of integrated omni-channel solutions with an ultracompact goods-to-person warehouse order picking system. Around the world, Dematic will be offering a system solution as well as extensive services. Further supply chain projects were realised within the KION group of companies. For example, STILL and Egemin worked with Audi to produce a design for a fully automated smart factory. The integration of Egemin and Retrotech into the Dematic Group proceeded according to plan in the third quarter and will be completed by the end of 2017. Now that it includes Dematic and Egemin, the KION Group is one of the world's largest suppliers of automated guided vehicles.

FINANCIAL PERFORMANCE AND FINANCIAL POSITION

Business situation and financial performance of the KION Group

Level of orders

Order intake increased to €5,699.5 million, which was up by 40.7 per cent compared with the prior-year period due to organic growth and acquisitions (Q1–Q3 2016: €4,050.4 million excluding Dematic). The order intake of the Industrial Trucks & Services segment amounted to €4,279.9 million, a significant year-on-year rise of 9.2 per cent (Q1–Q3 2016: €3,919.4 million). The Supply Chain Solutions segment, which comprises Dematic (since November 2016) including Egemin Automation and Dematic Retrotech (since March 2016), recorded project orders totalling €1,406.3 million (Q1–Q3 2016: €117.9 million). At €2,186.4 million, the KION Group order book was slightly below the high level seen at the end of last year (31 December 2016: €2,244.7 million).

Revenue

Organic growth in the Industrial Trucks & Services segment and the inclusion of Dematic in the Supply Chain Solutions segment caused the KION Group's consolidated revenue to rise by 47.5 per cent to €5,675.2 million (Q1–Q3 2016: €3,847.7 million excluding Dematic). At 38.7 per cent, the share of consolidated revenue attributable to the service business was below the prior-year level because of the addition of project business (Q1–Q3 2016: share of 45.2 per cent excluding Dematic).

Revenue with third parties in the Industrial Trucks & Services segment was up by 8.2 per cent year on year to €4,067.5 million (Q1–Q3 2016: €3,759.6 million). The Supply Chain Solutions segment generated revenue of €1,590.2 million (Q1–Q3 2016: €74.2 million excluding Dematic), representing 28.0 per cent of consolidated revenue. > TABLE 02

Revenue with third parties by product category TABLE 02

$\sim$
in € million Q3 2017 Q3 2016 Change Q1–Q3 2017 Q1–Q3 2016 Change
Industrial Trucks & Services 1,328.3 1,251.3 6.1% 4,067.5 3,759.6 8.2%
New business 712.4 676.0 5.4% 2,238.6 2,046.6 9.4%
Service business 615.9 575.3 7.0% 1,828.9 1,712.9 6.8%
– Aftersales 350.2 333.3 5.1% 1,050.9 1,001.0 5.0%
– Rental business 155.3 142.7 8.8% 454.3 410.9 10.6%
– Used trucks 74.8 67.4 11.1% 221.0 212.0 4.3%
– Other 35.5 31.9 11.2% 102.7 89.1 15.3%
Supply Chain Solutions 513.0 27.0 >100% 1,590.2 74.2 >100%
Business Solutions 377.6 17.6 >100% 1,220.2 47.5 >100%
Service business 135.3 9.4 >100% 369.9 26.7 >100%
Corporate Services 6.2 4.9 25.4% 17.5 13.9 26.2%
Total revenue 1,847.4 1,283.2 44.0% 5,675.2 3,847.7 47.5%

Revenue with third parties by customer location TABLE 03

in € million Q3 2017 Q3 2016 Change Q1–Q3 2017 Q1–Q3 2016 Change
Western Europe 1,075.7 942.2 14.2% 3,378.4 2,860.8 18.1%
Eastern Europe 132.4 113.3 16.8% 380.4 319.4 19.1%
Middle East and Africa 38.5 20.1 92.0% 119.6 63.0 89.8%
North America 340.7 29.8 >100% 991.3 95.0 >100%
Central and South America 41.7 39.5 5.6% 120.6 108.6 11.0%
Asia-Pacific 218.5 138.3 58.0% 684.9 400.9 70.8%
Total revenue 1,847.4 1,283.2 44.0% 5,675.2 3,847.7 47.5%

Revenue by customer location

Earnings

The increase in revenue in EMEA, which remains the KION Group's biggest sales region, was primarily driven by the Industrial Trucks & Services segment after it achieved significant increases in revenue in countries including Germany, France, Italy and Spain. In addition, Dematic's contribution in the Supply Chain Solutions segment had an impact.

In APAC and the Americas, contributions from Dematic were the main reason for the growth in revenue, whereas the Industrial Trucks & Services segment in these regions benefited from strong market growth in China and also gained market share in North America.

For the KION Group as a whole, 20.4 per cent of revenue in the reporting period (Q1–Q3 2016: 23.7 per cent) was accounted for by fast-growing markets. Overall, 81.9 per cent of revenue (Q1–Q3 2016: 75.1 per cent) was generated outside Germany. > TABLE 03

EBIT and EBITDA

Earnings before interest and tax (EBIT) reached €395.6 million, which was 24.3 per cent above the figure for the same period of the previous year (Q1–Q3 2016: €318.2 million excluding Dematic). EBIT for the current year includes the negative purchase price allocation effects of €139.5 million (Q1–Q3 2016: negative effects of €20.2 million), which were largely attributable to the acquisition of Dematic. Further non-recurring items (negative effects of €26.8 million) were incurred in connection with the integration of Dematic and with the start-up costs for the new factory in the Mexican city of Monterrey. Adjusted for these effects, EBIT stood at €561.8 million, up by 53.4 per cent on the prior-year figure (Q1–Q3 2016: €366.1 million). The adjusted EBIT margin rose to 9.9 per cent in the period under review (Q1–Q3 2016: 9.5 per cent). > TABLE 04

Earnings before interest, tax, depreciation and amortisation (EBITDA) improved to €869.9 million, compared with €630.6 million in the corresponding period of 2016. Adjusted EBITDA came to €898.5 million (Q1 – Q3 2016: €654.0 million). This equates to an adjusted EBITDA margin of 15.8 per cent (Q1–Q3 2016: 17.0 per cent excluding Dematic). > TABLE 05

Financial performance and financial position

EBIT TABLE 04
in € million Q3 2017 Q3 2016 Change Q1–Q3 2017 Q1–Q3 2016 Change
EBIT 135.3 112.4 20.4% 395.6 318.2 24.3%
+ Non-recurring items 11.5 7.7 49.4% 26.8 27.7 –3.3%
+ PPA items 47.9 6.6 >100% 139.5 20.2 >100%
Adjusted EBIT 194.7 126.8 53.6% 561.8 366.1 53.4%

EBITDA TABLE 05

in € million Q3 2017 Q3 2016 Change Q1–Q3 2017 Q1–Q3 2016 Change
EBITDA 296.2 217.9 35.9% 869.9 630.6 37.9%
+ Non-recurring items 11.5 6.2 85.6% 26.7 23.4 14.3%
+ PPA items 1.9 0.0 1.9 0.0
Adjusted EBITDA 309.5 224.1 38.1% 898.5 654.0 37.4%

Key influencing factors for earnings

The higher volume of revenue was offset by a rise in the cost of sales, which went up by 54.4 per cent to €4,218.4 million (Q1–Q3 2016: €2,732.9 million excluding Dematic). In addition to the first-time consolidation of Dematic, an increase in the price of materials had the biggest effect on the cost of sales. Currency effects related to pound sterling also had a negative impact, affecting overall earnings in the period under review. At 25.7 per cent, the gross margin was below the figure for the prior-year period (Q1–Q3 2016: 29.0 per cent). This was compensated for by the disproportionately low increase in selling expenses and administrative expenses, whereas development costs were up by 52.6 per cent year on year (excluding Dematic). The 'Other' line item, amounting to €13.7 million (Q1–Q3 2016: €37.1 million), included the share of profit (loss) of equityaccounted investments, which came to a profit of €12.6 million (Q1–Q3 2016: €9.9 million).

The change in the cost of sales and in other functional costs is shown in > TABLE 06.

(Condensed) income statement TABLE 06

in € million Q3 2017 Q3 2016 Change Q1–Q3 2017 Q1–Q3 2016 Change
Revenue 1,847.4 1,283.2 44.0% 5,675.2 3,847.7 47.5%
Cost of sales –1,353.2 –904.2 –49.7% –4,218.4 –2,732.9 –54.4%
Gross profit 494.2 379.0 30.4% 1,456.8 1,114.8 30.7%
Selling expenses and administrative
expenses
–313.1 –254.8 –22.9% –971.4 –765.8 –26.9%
Research and development costs –37.7 –20.5 –84.0% –103.5 –67.8 –52.6%
Other –8.1 8.7 <–100% 13.7 37.1 –63.2%
Earnings before interest and taxes
(EBIT)
135.3 112.4 20.4% 395.6 318.2 24.3%
Net financial expenses –17.2 –16.4 –5.3% –61.8 –79.6 22.3%
Earnings before taxes 118.1 96.1 22.9% 333.7 238.6 39.9%
Income taxes –38.0 –28.7 –32.0% –103.3 –74.2 –39.2%
Net income for the period 80.2 67.3 19.0% 230.4 164.4 40.2%

Net financial expenses

The net financial expenses, representing the balance of financial income and financial expenses, improved to €61.8 million thanks to the optimised financing structure (Q1–Q3 2016: €79.6 million). These expenses include transaction costs of €2.7 million that were recognised in connection with the early repayment of financial liabilities. The prior-year figure included one-off financial expenses of €25.7 million, which were also incurred in connection with the optimisation of the financing structure.

Income taxes

Income tax expenses amounted to €103.3 million (Q1–Q3 2016: €74.2 million). This resulted in a tax rate of 31.0 per cent (Q1–Q3 2016: 31.1 per cent).

Net income for the period

The KION Group's net income after taxes for the first three quarters of 2017 was €230.4 million (Q1–Q3 2016: €164.4 million). Earnings per share attributable to the shareholders of KION GROUP AG came to €2.03 (Q1–Q3 2016: €1.59) based on an average 113.1 million (Q1–Q3 2016: 101.5 million) no-par-value shares.

Business situation and financial performance of the segments

Industrial Trucks & Services segment

Business performance and order intake

The Operating Units in the Industrial Trucks & Services segment saw orders for new trucks go up by a total of 13.8 per cent to 147.7 thousand units in the first nine months of 2017. Growth rates were in the double digits across the regions and product categories. Measured by the number of units ordered, 62.0 per cent of the new business was accounted for by the Linde brand including Fenwick, 31.0 per cent by the STILL brand including OM STILL and the remaining 7.0 per cent by the brands Baoli and OM Voltas. The total value of order intake rose by 9.2 per cent to €4,279.9 million (Q1–Q3 2016: €3,919.4 million). > TABLE 07

Financial performance and financial position

Key figures – Industrial Trucks & Services – TABLE 07

in € million Q3 2017 Q3 2016 Change Q1–Q3 2017 Q1–Q3 2016 Change
Order intake 1,351.6 1,284.2 5.2% 4,279.9 3,919.4 9.2%
Total revenue 1,329.9 1,252.0 6.2% 4,070.1 3,760.7 8.2%
EBITDA 255.9 236.3 8.3% 751.5 684.0 9.9%
Adjusted EBITDA 256.6 236.2 8.6% 752.2 685.5 9.7%
EBIT 151.6 136.7 11.0% 447.0 388.3 15.1%
Adjusted EBIT 152.5 143.7 6.1% 448.3 411.5 8.9%
Adjusted EBITDA margin 19.3% 18.9% 18.5% 18.2%
Adjusted EBIT margin 11.5% 11.5% 11.0% 10.9%

Revenue

The total revenue of the Industrial Trucks & Services segment advanced to €4,070.1 million, an increase of 8.2 per cent compared with the first nine months of last year (Q1–Q3 2016: €3,760.7 million). The main factor here was the strong growth in the new trucks business in western Europe, which was up by 9.4 per cent. By far the biggest share of this increase in revenue was attributable to electric forklift trucks and warehouse trucks. The aftersales business and rental business were the primary contributors to the 6.8 per cent revenue gain in the service business. At 45.0 per cent, the proportion of the segment's external revenue accounted for by the service business was on a par with the prior year (Q1–Q3 2016: 45.6 per cent).

Earnings

The growth in revenue meant that adjusted EBIT, at €448.3 million, was 8.9 per cent higher than in the prior-year period despite negative currency effects related to pound sterling (Q1–Q3 2016: €411.5 million). Despite the increase in the price of materials, the segment's adjusted EBIT margin rose by 0.1 per cent year on year to reach 11.0 per cent. EBIT, taking into account non-recurring items and purchase price allocation effects, stood at €447.0 million (Q1–Q3 2016: €388.3 million).

Adjusted EBITDA stood at €752.2 million (Q1–Q3 2016: €685.5 million). This equated to an adjusted EBITDA margin of 18.5 per cent (Q1–Q3 2016: 18.2 per cent).

Key figures – Supply Chain Solutions – TABLE 08

in € million Q3 2017 Q3 2016 Change Q1–Q3 2017 Q1–Q3 2016 Change
Order intake 492.7 38.1 >100% 1,406.3 117.9 >100%
Total revenue 514.2 27.2 >100% 1,593.2 74.8 >100%
EBITDA 55.5 –0.5 >100% 156.3 –3.0 >100%
Adjusted EBITDA 66.0 –0.5 >100% 175.3 –2.6 >100%
EBIT 2.4 –1.8 >100% –1.8 –6.5 73.1%
Adjusted EBIT 58.7 –0.8 >100% 154.2 –3.3 >100%
Adjusted EBITDA margin 12.8% –1.9% 11.0% –3.4%
Adjusted EBIT margin 11.4% –2.9% 9.7% –4.4%

Supply Chain Solutions segment

Business performance and order intake

In the Supply Chain Solutions segment, the project and service business generated orders worth €1,406.3 million in the first three quarters of 2017 (Q1–Q3 2016: €117.9 million excluding Dematic). > TABLE 08

Revenue

The segment reported total revenue of €1,593.2 million (Q1–Q3 2016: €74.8 million excluding Dematic). 76.7 per cent of this was attributable to the long-term project business (Business Solutions). More than half the revenue was generated in North America.

Earnings

The adjusted EBIT of €154.2 million (Q1–Q3 2016: minus €3.3 million excluding Dematic) resulted in an adjusted EBIT margin of 9.7 per cent (Q1–Q3 2016: minus 4.4 per cent). The negative effects of the purchase price allocation (PPA) amounted to €138.8 million. The non-recurring items incurred in connection with the integration of Dematic and the start-up costs for the factory in Monterrey, Mexico, came to €17.1 million. Without adjusting for these effects, EBIT stood at minus €1.8 million (Q1 –Q3 2016: minus €6.5 million).

Adjusted EBITDA amounted to €175.3; the adjusted EBITDA margin was 11.0 per cent.

Corporate Services segment

The Corporate Services segment comprises holding companies and other service companies that provide services such as IT and logistics across all segments.

Revenue and earnings

The segment's total revenue, which was primarily generated by internal IT and logistics services, increased to €200.1 million (Q1–Q3 2016: €178.8 million). The adjusted EBIT for the segment of €269.0 million (Q1–Q3 2016: €41.5 million) includes intra-group dividend income of €309.6 million (Q1–Q3 2016: €82.9 million). Adjusted EBITDA came to €280.7 million (Q1–Q3 2016: €54.6 million). > TABLE 09

Net assets

As part of the finalisation of the purchase price allocation (PPA) of the acquisition of Dematic in the third quarter, the intangible assets were allocated to individual companies. This adjustment resulted in a reduction of deferred tax liabilities and a corresponding decline of €13.1 million in goodwill. As a result of the retrospective restatement of the purchase price allocation as at 1 November 2016, adjustments were also made to the carrying amounts as at 31 December 2016. Currency translation effects as at 31 December 2016 fell by a total of

Financial performance and financial position

KION GROUP AG | Quarterly statement Q3 2017 A NEW ERA

€39.4 million because goodwill and other intangible assets had been allocated to individual companies for the purposes of foreign currency translation.

1 Last year figures were adjusted due to retrospective changes of the purchase price allocation (PPA) for Dematic

Overall, net assets changed only marginally in the third quarter. Over the nine-month period, non-current assets declined to €8,632.4 million (31 December 2016: €8,942.4 million). Intangible assets accounted for €5,769.0 million as at 30 September 2017 (31 December 2016: €6,175.6 million). Within that amount, goodwill and the KION Group's brand names fell to €4,346.4 million, largely due to exchange-rate effects (31 December 2016: €4,527.2 million).

Rental assets stood at €608.7 million as at 30 September 2017 (31 December 2016: €575.3 million). Leased assets for leases with end customers that are classified as operating leases rose to €483.4 million (31 December 2016: €429.7 million). Long-term lease receivables arising from leases with end customers that are classified as finance leases were also higher than at the end of last year at €570.0 million (31 December 2016: €531.3 million).

Current assets stood at €2,575.1 million, which was higher than at the end of 2016 (31 December 2016: €2,354.6 million). The increase in inventories in the Industrial Trucks & Services segment was one of the influencing factors here. As at 30 September 2017, the KION Group's net working capital of €745.5 million was significantly higher than at the end of last year (31 December 2016: €495.9 million). Cash and cash equivalents declined to €187.9 million (31 December 2016: €279.6 million). > TABLE 10

(Condensed) statement of financial position TABLE 10
in € million 30/09/2017 in % 31/12/2016 in % Change
Non-current assets ¹ 8,632.4 77.0% 8,942.4 79.2% –3.5%
Current assets 2,575.1 23.0% 2,354.6 20.8% 9.4%
Total assets¹ 11,207.5 11,297.0 –0.8%
Equity ¹ 3,019.4 26.9% 2,495.7 22.1% 21.0%
Non-current liabilities ¹ 5,457.7 48.7% 6,128.9 54.3% –11.0%
Current liabilities 2,730.4 24.4% 2,672.5 23.7% 2.2%
Total equity and liabilities¹ 11,207.5 11,297.0 –0.8%
in € million 30/09/2017 in % 31/12/2016 in % Change
Non-current assets ¹ 8,632.4 77.0% 8,942.4 79.2% –3.5%
Current assets 2,575.1 23.0% 2,354.6 20.8% 9.4%
Total assets¹ 11,207.5 11,297.0 –0.8%
Equity ¹ 3,019.4 26.9% 2,495.7 22.1% 21.0%
Non-current liabilities ¹ 5,457.7 48.7% 6,128.9 54.3% –11.0%
Current liabilities 2,730.4 24.4% 2,672.5 23.7% 2.2%
Total equity and liabilities¹ 11,207.5 11,297.0 –0.8%

in € million Q3 2017 Q3 2016 Change Q1–Q3 2017 Q1–Q3 2016 Change Order intake 70.2 69.6 0.9% 200.1 178.9 11.8% Total revenue 70.2 69.5 0.9% 200.1 178.8 11.9% EBITDA 9.4 31.4 –70.0% 271.8 33.2 >100%

EBIT 6.0 26.9 –77.7% 260.1 20.0 >100% Adjusted EBIT 8.2 33.2 –75.2% 269.0 41.5 >100%

Adjusted EBITDA 11.6 37.7 –69.1% 280.7 54.6 >100%

Key figures – Corporate Services – TABLE 09

Financial position

The KION Group's financial position changed only marginally in comparison with the half-year report for 2017. The bridge loan taken out to fund the acquisition of Dematic (acquisition facilities agreement, AFA), which was greatly reduced in the first half of the year, still had a residual amount of €1,000.0 million (31 December 2016: €2,543.2 million). A further financing component is the promissory note issued in the first quarter of 2017 with a nominal value of €1,010.0 million. The fixed-term tranche drawn down under the senior facilities agreement (SFA), which was reduced by €80.0 million in the first half of the year, was unchanged at €270.0 million.

KION GROUP AG has issued guarantees to the banks for all of the payment obligations under the bridge loan and senior facilities agreement; it is the borrower in respect of all the payment obligations resulting from the promissory note. All covenants were again complied with as at 30 September 2017.

Analysis of capital structure

Current and non-current liabilities had fallen to €8,188.1 million as at 30 September 2017 (31 December 2016: €8,801.3 million).

The financial liabilities recognised under liabilities declined to €2,512.3 million as a result of the capital increase carried out in May 2017 (31 December 2016: €3,183.0 million). After deduction of cash and cash equivalents, net financial debt amounted to €2,324.4 million (31 December 2016: €2,903.4 million). This equated to 2.0 times the adjusted EBITDA on an annualised basis.

Non-current financial liabilities net of borrowing costs were virtually unchanged on the position as at 30 June 2017 at €2,271.1 million. The unused, unrestricted SFA loan facility stood at €965.0 million as at 30 September 2017. > TABLE 11

in € million 30/09/2017 31/12/2016 Change
Liabilities to banks (gross) 1,505.1 3,188.6 –52.8%
Promissory note – gross 1,010.0
Other financial liabilities to non-banks 7.2 7.2 –0.9%
./. Capitalised borrowing costs –9.9 –12.9 22.7%
Financial liabilities 2,512.3 3,183.0 –21.1%
./. Cash and cash equivalents –187.9 –279.6 32.8%
Net financial debt 2,324.4 2,903.4 –19.9%

Net financial debt TABLE 11

Financial performance and financial position

Due to the slightly higher discount rate, the retirement benefit obligation under defined benefit pension plans fell to €959.7 million (31 December 2016: €991.0 million).

Lease liabilities arising from sale and leaseback transactions to fund the long-term leasing business with end customers increased to €1,060.0 million (31 December 2016: €1,007.2 million). Of this amount, €742.9 million related to non-current and €317.2 million to current lease liabilities.

The liabilities from the short-term rental fleet and from procurement leases are reported under other financial liabilities. As at 30 September 2017, other financial liabilities included liabilities of €451.9 million (31 December 2016: €440.0 million) arising from sale-and-leaseback transactions used to finance the short-term rental fleet. The other financial liabilities also included liabilities from residual value guarantees amounting to €17.4 million (31 December 2016: €16.7 million).

Consolidated equity stood at €3,019.4 million as at 30 September 2017 (31 December 2016: €2,495.7 million). The capital increase in the second quarter resulted in a rise of €599.9 million, whereas currency translation effects (minus €271.9 million) had an adverse impact on equity during the period under review. The equity ratio increased from 22.1 per cent at the end of 2016 to 26.9 per cent as at 30 September 2017. > TABLE 10

Analysis of capital expenditure

The KION Group's total capital expenditure on property, plant and equipment and on intangible assets (excluding leased and rental assets) came to €144.0 million in the first nine months of the year, compared with €100.9 million in the first nine months of 2016. Once again, the main areas of spending in the Industrial Trucks & Services segment were capitalised development costs in the LMH EMEA and STILL EMEA Operating Units and the expansion and modernisation of production and technology sites. Capital expenditure in the Supply Chain Solutions segment related to capitalised development costs and, above all, to software, licences and the new production facility in the Czech Republic.

Analysis of liquidity

Cash and cash equivalents decreased from €279.6 million as at 31 December 2016 to €187.9 million as at 30 September 2017. Taking into account the credit facility that was still freely available, the unrestricted cash and cash equivalents available to the KION Group at the end of the third quarter amounted to €1,150.4 million (31 December 2016: €1,200.8 million).

The KION Group's net cash provided by operating activities totalled €271.4 million, which exceeded the prior-year figure of €184.2 million due to a further rise in earnings and margins. While the growth in earnings made a positive contribution, there was a negative impact from the significant increase in net working capital.

The net cash used for investing activities amounted to €151.5 million in the first nine months of 2017 (Q1–Q3 2016: €119.0 million). Cash payments for capital expenditure on development (R&D) and for property, plant and equipment amounted to €144.0 million (Q1 – Q3 2016: €100.9 million) and during the reporting period also included capital expenditure by Dematic. In the prior-year period, the €27.4 million in cash used for acquisitions was mainly attributable to Retrotech.

Free cash flow – the sum of cash flow from operating activities and investing activities – amounted to €119.9 million (Q1–Q3 2016: €65.2 million).

The net cash used for financing activities amounted to €200.1 million (Q1–Q3 2016: net cash provided by financing activities of €63.9 million). In addition to the dividend payment of €86.9 million, gross financial debt of €2,734.4 million was repaid. This gross repayment amount included the repayment of the bridge loan as well as the refinancing measures that were carried out. Of the gross additional financial debt of €2,058.2 million, €1,010.0 million was attributable to the issuance in the first quarter of 2017 of the promissory note. The capital increase in May generated a further net inflow of €598.6 million.

Thanks to the optimised financing structure and the aforementioned corporate actions, regular interest payments rose only moderately – despite the overall increase in net debt in comparison with 30 September 2016 – to €39.1 million (Q1–Q3 2016: €29.6 million excluding the early redemption charge paid of €15.2 million). > TABLE 12

(Condensed) statement of cash flows TABLE 12

in € million Q3 2017 Q3 2016 Change Q1–Q3 2017 Q1–Q3 2016 Change
EBIT 135.3 112.4 20.4% 395.6 318.2 24.3%
Cash flow from operating activities 70.7 107.6 –34.3% 271.4 184.2 47.4%
Cash flow from investing activities –51.4 –31.9 –60.9% –151.5 –119.0 –27.4%
Free cash flow 19.3 75.7 –74.5% 119.9 65.2 83.8%
Cash flow from financing activities 15.8 71.0 –77.7% –200.1 63.9 <–100%
Effect of foreign exchange rate
changes on cash
–4.2 –0.8 <–100% –11.5 –2.0 <–100%
Change in cash and cash equivalents 30.9 145.9 –78.8% –91.7 127.1 <–100%

Long-term leasing business

The sales activities of the KION Group are supported by financial services in connection with direct long-term leasing business. In this business, trucks leased directly to the end customer are refinanced by the KION Group. The portfolio of the long-term leasing business, which supports the KION Group's sales activities, continued to be focused predominantly in western Europe as at 30 September 2017. The long-term leasing business had a positive impact on the KION Group's financial performance ( > TABLE 13) in the first nine months of 2017 and also influenced its financial position ( > TABLE 14). This information is taken from the internal reporting system and is determined using the assumption of a minimum rate of return on the capital employed. Net financial debt relating to the long-term leasing business increased to €130.6 million (31 December 2016: €106.3 million). > TABLE 15

Financial performance and financial position

Profitability of long-term leasing business TABLE 13

in € million Q3 2017 Q3 2016 Change Q1–Q3 2017 Q1–Q3 2016 Change
Revenue 145.2 124.7 16.5% 375.1 331.8 13.1%
Adjusted EBITDA 30.2 25.8 17.3% 88.3 73.2 20.7%
Adjusted EBIT 0.1 1.2 –89.9% 2.3 4.2 –44.3%
Earnings before taxes (EBT) 1.3 1.2 11.9% 3.7 3.2 15.4%

Financial position of long-term leasing business TABLE 14

in € million 30/09/2017 31/12/2016 Change
Liabilities to banks 130.6 106.3 22.9%
Liabilities from financial services 33.7 8.3 >100%
Lease liabilities 1,060.0 1,007.2 5.2%
Calculatory equity 43.0 39.4 9.2%
Total 1,267.3 1,161.2 9.1%
Leased assets 483.4 429.7 12.5%
Lease receivables 783.9 731.5 7.2%
Total 1,267.3 1,161.2 9.1%
30/09/2017 31/12/2016
in € million KION Group thereof non
current leasing
business
KION Group thereof non
current leasing
business
Liabilities to banks 1,505.1 130.6 3,188.6 106.3
Promissory note – gross 1,010.0
Other financial liabilities to non-banks 7.2 7.2
./. Capitalised borrowing costs –9.9 –12.9
Financial liabilities 2,512.3 130.6 3,183.0 106.3
./. Cash and cash equivalents –187.9 –279.6
Net financial liabilities 2,324.4 130.6 2,903.4 106.3
Lease liabilities 1,060.0 1,060.0 1,007.2 1,007.2
Liabilities from financial services 33.7 33.7 8.3 8.3
Interest-bearing net liabilities 3,418.1 1,224.4 3,918.9 1,121.8
Liabilities from short-term rental financing 469.3 456.7
Liabilities from procurement leases 27.0 21.0
Liabilities from finance leases 496.3 477.7
Net operating debt 3,914.5 1,224.4 4,396.6 1,121.8

Refinancing of long-term leasing business TABLE 15

OUTLOOK

Based on the results for Q1-Q3 2017 the KION Group has slightly adjusted its outlook for the current financial year.

The outlook has been adjusted because order intake and revenue in the Supply Chain Solutions segment fell short of expectations. Growth in the Industrial Trucks & Services segment was unable to compensate, even though it was stronger than anticipated. The weaker performance in the Supply Chain Solutions segment is mainly attributable to customers' hesitation to invest and delayed project decisions by customers.

Order intake for the Group is now expected to be between €7,550 and €7,900 million (previously €7,800 to €8,250 million). The target figure for consolidated revenue is in the range of €7,400 to €7,700 million (previously €7,500 to €7,950 million). The target range for adjusted EBIT is between €715 and €765 million (previously €740 to €800 million). Free cash flow is expected to be in a range between €320 and €380 million (previously €370 to €430 million). The target figure for ROCE is in the range of 9.0 to 10.0 per cent (previously 9.5 to 10.5 per cent).

Order intake of the Industrial Trucks & Services segment is expected to be between €5,650 and €5,800 million (previously €5,450 to €5,600 million). The target figure for revenue is in the range of €5,450 to €5,600 million (previously €5,300 to €5,450 million). The target range for adjusted EBIT remains unchanged at €605 to €630 million.

Order intake of the Supply Chain Solutions segment is expected to be between €1,900 and €2,100 million (previously €2,350 to €2,650 million). The target figure for revenue is in the range of €1,950 to €2,100 million (previously €2,200 to €2,500 million). The target range for adjusted EBIT is between €170 and €195 million (previously €195 to €230 million).

The outlook is based on the assumptions that material prices will not increase any further and that the exchange rate environment will remain stable.

Actual business performance may deviate from our forecasts due, among other factors, to the opportunities and risks described in the 2016 group management report. Performance particularly depends on macroeconomic and industry-specific conditions and may be negatively affected by increasing uncertainty or a worsening of the economic and political situation.

KION Group Industrial Trucks & Services Supply Chain Solutions
in € million 2017
Outlook
adjusted
2017
Outlook
2017
Outlook
adjusted
2017
Outlook
2017
Outlook
adjusted
2017
Outlook
Order Intake* 7,550–7,900 7,800–8,250 5,650–5,800 5,450–5,600 1,900–2,100 2,350–2,650
Revenue* 7,400–7,700 7,500–7,950 5,450–5,600 5,300–5,450 1,950–2,100 2,200–2,500
Adjusted EBIT 715–765 740–800 605–630 605–630 170–195 195–230
Free cash flow 320–380 370–430
ROCE 9.0%–10.0% 9.5%–10.5%

* Disclosures for the segments Industrial Trucks & Services and Supply Chain Solutions include also intra-group cross-segment order intake and revenue (Total revenue)

Consolidated income statement

Consolidated income statement TABLE 17
in € million Q3 2017 Q3 2016 Q1–Q3 2017 Q1–Q3 2016
Revenue 1,847.4 1,283.2 5,675.2 3,847.7
Cost of sales –1,353.2 –904.2 –4,218.4 –2,732.9
Gross profit 494.2 379.0 1,456.8 1,114.8
Selling expenses –200.3 –156.3 –618.4 –475.1
Research and development costs –37.7 –20.5 –103.5 –67.8
Administrative expenses –112.8 –98.5 –353.0 –290.7
Other income 18.2 19.6 50.7 54.3
Other expenses –26.9 –11.1 –49.6 –27.1
Profit from equity-accounted investments 0.6 0.3 12.6 9.9
Earnings before interest and taxes 135.3 112.4 395.6 318.2
Financial income 12.1 9.7 105.2 43.2
Financial expenses –29.4 –26.0 –167.1 –122.8
Net financial expenses –17.2 –16.4 –61.8 –79.6
Earnings before taxes 118.1 96.1 333.7 238.6
Income taxes –38.0 –28.7 –103.3 –74.2
Current taxes –39.0 –20.9 –145.8 –52.1
Deferred taxes 1.1 –7.9 42.5 –22.1
Net income for the period 80.2 67.3 230.4 164.4
Attributable to shareholders of KION GROUP AG 79.7 66.3 229.3 161.8
Attributable to non-controlling interests 0.4 1.0 1.1 2.6
Earnings per share according to IAS 33 (in €)
Basic earnings per share 0.68 0.62 2.03 1.59
Diluted earnings per share 0.68 0.62 2.03 1.59

Consolidated income statement Consolidated statement of comprehensive income

Consolidated statement of comprehensive income

Consolidated statement of comprehensive income TABLE 18
in € million Q3 2017 Q3 2016 Q1–Q3 2017 Q1–Q3 2016
Net income for the period 80.2 67.3 230.4 164.4
Items that will not be reclassified subsequently to profit or loss 3.5 –30.1 41.1 –174.6
Gains /losses on defined benefit obligation 3.0 –30.6 40.1 –175.1
thereof changes in unrealised gains and losses 3.3 –45.7 56.6 –248.4
thereof tax effect –0.3 15.1 –16.5 73.3
Changes in unrealised gains and losses from equity-accounted investments 0.5 0.6 1.0 0.5
Items that may be reclassified subsequently to profit or loss –65.6 –30.9 –258.9 –64.7
Impact of exchange differences –65.9 –12.6 –271.9 –47.0
thereof changes in unrealised gains and losses –65.9 –12.6 –271.9 –47.0
Gains /losses on hedge reserves –1.9 –17.8 3.9 –17.9
thereof changes in unrealised gains and losses 0.9 –12.6 8.1 –5.8
thereof realised gains (–) and losses (+) –3.4 –5.3 –1.7 –9.2
thereof tax effect 0.6 0.1 –2.5 –2.9
Gains /losses on available-for-sale financial instruments 2.1 0.0 8.5 0.0
thereof changes in unrealised gains and losses 2.1 0.0 8.6 0.0
thereof tax effect –0.0 0.0 –0.1 0.0
Gains /losses from equity-accounted investments 0.0 –0.6 0.6 0.1
thereof changes in unrealised gains and losses 0.0 –0.6 0.6 0.1
Other comprehensive loss –62.1 –61.0 –217.8 –239.3
Total comprehensive income (loss) 18.0 6.3 12.6 –74.9
Attributable to shareholders of KION GROUP AG 17.7 5.6 11.8 –77.2
Attributable to non-controlling interests 0.3 0.7 0.7 2.3
Consolidated statement of financial position – assets TABLE 19
in € million 30/09/2017 31/12/2016
Goodwill¹ 3,401.7 3,572.9
Other intangible assets ¹ 2,367.3 2,602.7
Leased assets 483.4 429.7
Rental assets 608.7 575.3
Other property, plant and equipment¹ 654.0 678.3
Equity-accounted investments 80.1 72.7
Lease receivables 570.0 531.3
Other financial assets 57.9 47.5
Other assets 19.7 12.3
Deferred taxes ¹ 389.7 419.8
Non-current assets¹ 8,632.4 8,942.4
Inventories 854.9 672.4
Trade receivables 1,085.4 998.9
Lease receivables 213.9 200.3
Income tax receivables 14.7 35.2
Other financial assets 109.9 82.0
Other assets 108.4 86.2
Cash and cash equivalents 187.9 279.6
Current assets 2,575.1 2,354.6
Total assets¹ 11,207.5 11,297.0

1 Last year figures were adjusted due to retrospective changes of the purchase price allocation (PPA) for Dematic

20

Consolidated statement of financial position

Consolidated statement of financial position – equity and liabilities TABLE 20
in € million
30/09/2017
31/12/2016
Subscribed capital
117.9
108.6
Capital reserves
3,035.6
2,444.4
Retained earnings
325.8
183.4
Accumulated other comprehensive loss ¹
–463.8
–246.4
Non-controlling interests
4.0
5.7
Equity¹
3,019.4
2,495.7
Retirement benefit obligation
959.7
991.0
Non-current financial liabilities
2,271.1
2,889.1
Lease liabilities
742.9
722.0
Other non-current provisions
98.3
92.3
Other financial liabilities
370.0
349.3
Other liabilities
217.2
202.8
Deferred taxes ¹
798.5
882.5
Non-current liabilities¹
5,457.7
6,128.9
Current financial liabilities
241.2
293.9
Trade payables
925.5
802.2
Lease liabilities
317.2
285.2
Income tax liabilities
111.9
63.0
Other current provisions
147.5
163.4
Other financial liabilities
253.3
222.6
Other liabilities
733.8
842.1
Current liabilities
2,730.4
2,672.5
Total equity and liabilities¹
11,207.5
11,297.0

1 Last year figures were adjusted due to retrospective changes of the purchase price allocation (PPA) for Dematic

Consolidated statement of cash flows

Consolidated statement of cash flows TABLE 21
in € million Q1–Q3 2017 Q1–Q3 2016
Earnings before interest and taxes 395.6 318.2
Amortisation, depreciation and impairment charges of non-current assets 474.3 312.4
Other non-cash income (–) and expenses (+) 17.6 29.3
Gains (–)/losses (+) on disposal of non-current assets 1.0 2.5
Changes in leased assets (excluding depreciation) and lease receivables /liabilities –142.1 –106.6
Change in rental assets (excluding depreciation) and liabilities for Finance Leases –159.1 –117.8
Change in net working capital* –251.6 –140.6
Cash payments for defined benefit obligations –22.0 –15.0
Change in other provisions –6.1 14.5
Change in other operating assets /liabilities 33.9 –35.6
Taxes paid –70.2 –77.1
Cash flow from operating activities 271.4 184.2
Cash payments for purchase of non-current assets –144.0 –100.9
Cash receipts from disposal of non-current assets 2.9 3.0
Dividends received 8.2 8.0
Acquisition of subsidiaries (net of cash acquired) and other equity investments –6.4 –27.4
Cash receipts /payments for sundry assets –12.2 –1.7
Cash flow from investing activities –151.5 –119.0
Consolidated statement of cash flows (continued) TABLE 21
in € million Q1–Q3 2017 Q1–Q3 2016
Capital contribution from shareholders from the capital increase 598.6 456.7
Acquisition of treasury shares 0.0 –2.8
Dividend of KION GROUP AG –86.9 –76.0
Dividends paid to non-controlling interests –2.7 –1.5
Cash receipts /payments for changes in ownership interests in subsidiaries without change of control 0.5 0.0
Financing costs paid –7.0 –8.6
Proceeds from borrowings 2,058.2 1,125.4
Repayment of borrowings –2,734.4 –1,398.5
Interest received 6.1 5.0
Interest paid –39.1 –44.8
Cash receipts /payments from other financing activities 6.6 9.0
Cash flow from financing activities –200.1 63.9
Effect of foreign exchange rate changes on cash and cash equivalents –11.5 –2.0
Change in cash and cash equivalents –91.7 127.1
Cash and cash equivalents at the beginning of the period 279.6 103.1

Cash and cash equivalents at the end of the period 187.9 230.2

* Net working capital comprises inventories, trade receivables and unbilled construction contracts (net) less trade payables and advances received

23

Segment report

The Executive Board, as the chief operating decision-maker (CODM), manages the KION Group on the basis of the following segments: Industrial Trucks & Services, Supply Chain Solutions and Corporate Services. Segment reporting therefore takes into account the organisational and strategic focus of the KION Group.

The KPIs used to manage the segments are order intake, revenue and adjusted EBIT. Segment reporting therefore includes a reconciliation of externally reported consolidated earnings before interest and tax (EBIT) – including effects from purchase price allocations and non-recurring items – to the adjusted EBIT for the segments ('adjusted EBIT').

Segment report Q3 2017 TABLE 22

in € million Industrial Trucks
& Services
Supply Chain
Solutions
Corporate
Services
Consolidation/
Reconciliation
Total
Revenue from external customers 1,328.3 513.0 6.2 1,847.4
Intersegment revenue 1.6 1.2 64.0 –66.8
Total revenue 1,329.9 514.2 70.2 –66.8 1,847.4
Earnings before taxes 137.7 5.2 –0.1 –24.7 118.1
Financial income 9.8 –5.8 17.2 –9.0 12.1
Financial expenses –23.8 8.6 –23.3 9.0 –29.4
= Net financial expenses /income –14.0 2.8 –6.1 0.0 –17.2
EBIT 151.6 2.4 6.0 –24.7 135.3
+ Non-recurring items 0.7 8.6 2.2 11.5
+ PPA items 0.2 47.7 0.0 47.9
= Adjusted EBIT 152.5 58.7 8.2 –24.7 194.7
Profit from equity-accounted investments 0.6 0.0 0.0 0.6
Capital expenditure¹ 38.3 9.9 3.5 51.7
Amortisation and depreciation² 28.5 47.0 3.4 78.8
Order intake 1,351.6 492.7 70.2 –67.2 1,847.2

1 Capital expenditure including capitalised development costs, excluding leased and rental assets

2 On intangible assets and property, plant and equipment excluding leased and rental assets

TABLES 21 – 24 show information on the KION Group's operating segments for the third quarter of 2017 and 2016 and for the first nine months of 2017 and 2016.

The non-recurring items in the reporting period were primarily incurred in connection with Dematic and relate to the integration and to the start-up costs in Monterrey (Mexico). They totalled €26.8 million (Q1–Q3 2016: €27.7 million).

The effects from purchase price allocations comprised net write-downs and other expenses in relation to the hidden reserves and charges identified as part of the acquisition processes.

Wiesbaden, 25 October 2017 The Executive Board

Segment report Q3 2016 TABLE 23

in € million Industrial Trucks
& Services
Supply Chain
Solutions
Corporate
Services
Consolidation/
Reconciliation
Total
Revenue from external customers 1,251.3 27.0 4.9 1,283.2
Intersegment revenue 0.7 0.3 64.6 –65.6
Total revenue 1,252.0 27.2 69.5 –65.6 1,283.2
Earnings before taxes 127.5 –2.0 19.9 –49.3 96.1
Financial income 10.0 0,0 2.7 –3.0 9.7
Financial expenses –19.1 –0.2 –9.7 3.0 –26.0
= Net financial expenses /income –9.1 –0.2 –7.0 0.0 –16.4
EBIT 136.7 –1.8 26.9 –49.3 112.4
+ Non-recurring items 0.4 1.0 6.3 7.7
+ PPA items 6.6 0.0 0.0 6.6
= Adjusted EBIT 143.7 –0.8 33.2 –49.3 126.8
Profit from equity-accounted investments 0.3 0.0 0.0 0.3
Capital expenditure¹ 33.1 0.8 2.6 36.6
Amortisation and depreciation² 33.7 1.3 4.5 39.5
Order intake 1,284.2 38.1 69.6 –65.3 1,326.6

1 Capital expenditure including capitalised development costs, excluding leased and rental assets

2 On intangible assets and property, plant and equipment excluding leased and rental assets

Segment report Q1 – Q3 2017 TABLE 24

Industrial Trucks Supply Chain Corporate Consolidation/ Total
in € million & Services Solutions Services Reconciliation
Revenue from external customers 4,067.5 1,590.2 17.5 5,675.2
Intersegment revenue 2.5 3.0 182.6 –188.1
Total revenue 4,070.1 1,593.2 200.1 –188.1 5,675.2
Earnings before taxes 414.4 –0.8 230.9 –310.9 333.7
Financial income 35.9 55.8 36.3 –22.8 105.2
Financial expenses –68.4 –54.8 –65.4 21.6 –167.1
= Net financial expenses /income –32.6 1.0 –29.1 –1.1 –61.8
EBIT 447.0 –1.8 260.1 –309.7 395.6
+ Non-recurring items 0.7 17.1 8.9 26.8
+ PPA items 0.6 138.8 0.0 139.5
= Adjusted EBIT 448.3 154.2 269.0 –309.7 561.8
Segment assets 9,002.7 5,068.4 1,590.1 –4,453.7 11,207.5
Segment liabilities 4,706.7 2,386.7 5,556.1 –4,461.4 8,188.1
Carrying amount of equity-accounted
investments
80.1 0.0 0.0 80.1
Profit from equity-accounted investments 12.6 0.0 0.0 12.6
Capital expenditure¹ 102.3 32.1 9.6 144.0
Amortisation and depreciation² 83.9 151.9 11.7 247.5
Order intake 4,279.9 1,406.3 200.1 –186.8 5,699.5
Number of employees ³ 23,714 6,972 679 31,365

1 Capital expenditure including capitalised development costs, excluding leased and rental assets

2 On intangible assets and property, plant and equipment excluding leased and rental assets

3 Number of employees (full-time equivalents) as at 30/09/2017; allocation according to the contractual relationships

Segment report Q1 – Q3 2016 TABLE 25

Industrial Trucks Supply Chain Corporate Consolidation/
in € million & Services Solutions Services Reconciliation Total
Revenue from external customers 3,759.6 74.2 13.9 3,847.7
Intersegment revenue 1.1 0.6 164.9 –166.6
Total revenue 3,760.7 74.8 178.8 –166.6 3,847.7
Earnings before taxes 359.5 –7.0 –30.3 –83.6 238.6
Financial income 38.4 0.0 14.1 –9.3 43.2
Financial expenses –67.2 –0.5 –64.3 9.2 –122.8
= Net financial expenses/income –28.8 –0.5 –50.3 –0.1 –79.6
EBIT 388.3 –6.5 20.0 –83.6 318.2
+ Non-recurring items 3.1 3.2 21.4 27.7
+ PPA items 20.2 0.0 0.0 20.2
= Adjusted EBIT 411.5 –3.3 41.5 –83.6 366.1
Segment assets 8,709.2 161.6 728.7 –2,682.3 6,917.2
Segment liabilities 4,455.3 92.3 2,905.3 –2,689.7 4,763.2
Carrying amount of equity-accounted
investments
77.3 0.0 0.0 77.3
Profit from equity-accounted investments 9.9 0.0 0.0 9.9
Capital expenditure¹ 89.5 1.6 9.8 100.9
Amortisation and depreciation² 100.7 3.5 13.2 117.4
Order intake 3,919.4 117.9 178.9 –165.8 4,050.4
Number of employees ³ 23,001 518 665 24,184

1 Capital expenditure including capitalised development costs, excluding leased and rental assets

2 On intangible assets and property, plant and equipment excluding leased and rental assets

3 Number of employees (full-time equivalents) as at 30/09/2016; allocation according to the contractual relationships

Quarterly information

28

Quarterly information
TABLE 26
in € million Q3 2017 Q2 2017 Q1 2017 Q4 2016 Q3 2016 Q2 2016
Order intake 1,847.2 1,970.5 1,881.7 1,782.7 1,326.6 1,427.1
thereof Industrial Trucks & Services 1,351.6 1,513.7 1,414.6 1,463.8 1,284.2 1,377.8
thereof Supply Chain Solutions 492.7 452.3 461.3 313.3 38.1 44.7
Total revenue 1,847.4 2,016.4 1,811.4 1,739.5 1,283.2 1,343.8
thereof Industrial Trucks & Services 1,329.9 1,417.0 1,323.2 1,441.9 1,252.0 1,311.7
thereof Supply Chain Solutions 514.2 596.0 483.0 291.1 27.2 27.8
Adjusted EBITDA 309.5 326.0 263.0 277.6 224.1 238.2
thereof Industrial Trucks & Services 256.6 267.5 228.1 273.3 236.2 248.7
thereof Supply Chain Solutions 66.0 68.3 41.0 13.4 –0.5 –1.4
Adjusted EBITDA margin 16.8% 16.2% 14.5% 16.0% 17.5% 17.7%
thereof Industrial Trucks & Services 19.3% 18.9% 17.2% 19.0% 18.9% 19.0%
thereof Supply Chain Solutions 12.8% 11.5% 8.5% 4.6% –1.9% –5.1%
EBIT 135.3 163.7 96.6 116.6 112.4 116.8
thereof Industrial Trucks & Services 151.6 167.0 128.4 164.8 136.7 148.2
thereof Supply Chain Solutions 2.4 13.5 –17.6 –25.1 –1.8 –3.3
Adjusted EBIT 194.7 214.2 152.9 171.2 126.8 140.8
thereof Industrial Trucks & Services 152.5 166.7 129.1 175.3 143.7 156.0
thereof Supply Chain Solutions 58.7 61.4 34.2 9.3 –0.8 –1.7
Adjusted EBIT margin 10.5% 10.6% 8.4% 9.8% 9.9% 10.5%
thereof Industrial Trucks & Services 11.5% 11.8% 9.8% 12.2% 11.5% 11.9%
thereof Supply Chain Solutions 11.4% 10.3% 7.1% 3.2% –2.9% –6.1%

DISCLAIMER

Forward-looking statements

This quarterly statement contains forward-looking statements that relate to the current plans, objectives, forecasts and estimates of the management of KION GROUP AG. These statements only take into account information that was available up to and including the date that this quarterly statement was prepared. The management of KION GROUP AG makes no guarantee that these forward-looking statements will prove to be right. The future development of KION GROUP AG and its subsidiaries and the results that are actually achieved are subject to a variety of risks and uncertainties which could cause actual events or results to differ significantly from those reflected in the forward-looking statements. Many of these factors are beyond the control of KION GROUP AG and its subsidiaries and therefore cannot be precisely predicted. Such factors include, but are not limited to, changes in economic conditions and the competitive situation, changes in the law, interest rate or exchange rate fluctuations, legal disputes and investigations, and the availability of funds. These and other risks and uncertainties are set forth in the 2016 group management report and in this quarterly statement. However, other factors could also have an adverse effect on our business performance and results. KION GROUP AG neither intends to nor assumes any separate obligation to update forward-looking statements or to change these to reflect events or developments that occur after the publication of this quarterly statement.

Rounding

Certain numbers in this quarterly statement have been rounded to the nearest whole number. There may therefore be discrepancies between the actual totals of the individual amounts in the tables and the totals shown as well as between the numbers in the tables and the numbers given in the corresponding analyses in the text of the quarterly statement. All percentage changes and key figures were calculated using the underlying data in thousands of euros (€ thousand).

Quarterly information /Disclaimer Financial calendar/ Contact information

FINANCIAL CALENDAR

1 March 2018

Financial statements press conference Publication of 2017 annual report Conference call for analysts

26 April 2018

Quarterly statement for the period ended 31 March 2018 Conference call for analysts

9 May 2018

Annual General Meeting

Subject to change without notice

CONTACT INFORMATION

Contacts for the media

Michael Hauger Head of Corporate Communications Phone: +49 611 770 655 [email protected]

Frank Brandmaier

Head of Corporate Media Relations Phone: +49 611 770 752 [email protected]

Contacts for investors

Johannes Borsche

Head of Corporate Finance Phone: +49 611 770 303 [email protected]

Dr Karoline Jung-Senssfelder

Head of Investor Relations and M&A Phone: +49 611 770 450 [email protected]

Securities identification numbers ISIN: DE000KGX8881 WKN: KGX888

KION GROUP AG

Abraham-Lincoln-Strasse 21 65189 Wiesbaden | Germany Phone: +49 611 770 0 Fax: +49 611 770 269 [email protected] www.kiongroup.com

Please note: We are relocating. From November 2017 our new address will be:

KION GROUP AG

Thea-Rasche-Strasse 8 60549 Frankfurt am Main | Germany Phone: +49 69 20110 0 Fax: +49 69 20110 1000

This quarterly statement is available in German and English at kiongroup.com under Investor Relations /Financial Reports. Only the content of the German version is authoritative.

kiongroup.com/ ir

29

KION GROUP AG

Corporate Communications Abraham-Lincoln-Strasse 21 65189 Wiesbaden | Germany

Phone: +49 611 770 0 Fax: +49 611 770 269 [email protected] www.kiongroup.com

Talk to a Data Expert

Have a question? We'll get back to you promptly.