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FLSmidth & Co.

Quarterly Report Apr 28, 2020

3364_iss_2020-04-28_dd866e20-860f-4a87-a454-64525a81d576.pdf

Quarterly Report

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CONTENTS

MANAGEMENT REVIEW

Quarterly highlights 3
Financial key figures 5
Quarterly performance 6
Segment performance 12
Sustainability 16
Quarterly key figures 18

CONSOLIDATED CONDENSED INTERIM FINANCIAL STATEMENTS

Income statement 21
Statement of comprehensive income 21
Cash flow statement 22
Balance sheet 23
Equity statement 24
Statement by Management 33

NOTES

1. Key accounting estimates and judgements 25
2. Income statement by function 25
3. Segment information 26
4. Revenue 28
5. Provisions 28
6. Contractual obligations and contingent
assets and liabilities 29
7. Business acquisitions 29
8. Discontinued activities 29
9. Net working capital 30
10. Work in progress 30
11. Earnings per share (EPS) 31
12. Fair value measurement 32
13. Events after the balance sheet date 32
14. Accounting policies 32

QUARTERLY HIGHLIGHTS

QUARTERLY HIGHLIGHTS

Q1 Highlights

The COVID-19 pandemic impacted our first quarter results, especially in the month of March. It has also significantly affected FLSmidth's share price, in line with industry peers.

Order intake grew 16% owing to record high service orders and three large announced orders in Mining. Two years back, we changed our operating model to a more localised business set-up which is showing its true value in the current situation. We have seen significantly increased demand for our local resources, our remote support and our digital solutions.

Apart from the announced mining orders, customer hesitation on large investments has intensified, particularly in cement, and customers are increasingly deferring large investments. Demand for spare and wear parts is relatively stable, whereas technical services are challenged by restricted access to sites.

Revenue increased 4% organically, driven by Mining, whereas Cement revenue declined modestly.

EBITA was impacted by extraordinary costs related to business improvement initiatives and costs associated with more complex logistics and lower capacity utilisation because of the pandemic, as well as the previously communicated lower profitability in the mining capital business. Consequently, the EBITA margin declined to 5.0%.

Q1 saw an adjusted free cash flow of DKK -103m. The net working capital ratio increased from 13.3% to 13.5%, despite strong collection of receivables.

Management focus

Entering the year 2020, our focus has been anchored around order intake and cash generation, combined with strong efforts on implementing our business improvement program and delivering on our MissionZero sustainability ambitions.

Throughout the quarter, we have increasingly had to navigate the unpredictability of the COVID-19 outbreak. In this regard, our clear top priority has been the safety of our employees and customers.

Around 70% our employees are currently working from home and a safe working environment has been established for the remaining employees. At the same time, we have been adapting our operations to the changing circumstances to support our customers the best way possible.

We have taken further actions to reduce costs and preserve cash. Amongst others, we have implemented a hiring freeze, an expansion of the ongoing business improvement program, postponement of salary adjustments, employees on furlough, reduced capex spend, and the withdrawal of the proposed dividend.

We have a strong financial position with a net debt to EBITDA of 1.4 and undrawn committed credit facilities of DKK 3.4bn by the end of March. In April, we bolstered our liquidity further by ensuring additional DKK 500m of available credit facilities.

GUIDANCE

On 23 March, FLSmidth suspended its financial guidance for 2020 as a consequence of the global uncertainty caused by the current pandemic and pending further clarification of market developments and the actual financial impact on the business.

Visibility remains low and our guidance remains suspended. However, we now expect that the full year results will be below the initial guidance for the year.

We are increasingly seeing disruptions to cement plants and mine sites which could impact near-term demand for equipment and services. Lockdowns and mobility restrictions are affecting suppliers and parts of our own operations, resulting in more complex logistics and lower capacity utilisation. We expect the biggest direct impact in Q2 and a more moderate impact in Q3, but we are unable to assess the duration of disruptions and the extent of the impact.

$\circ$
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GUIDANCE FOR 2020 (SUSPENDED)

DKK Initial guidance
2020
Current Guidance
2020
Revenue (DKKbn) 18.5-20.5 suspended
EBITA margin 8-9% suspended
ROCE 9-12% suspended

FINANCIAL KEY FIGURES

Year
DKKm Q1 2020 Q1 2019 2019
INCOME STATEMENT
Revenue 4,525 4,416 20,646
Gross profit 1,047 1,081 4,849
EBITDA before special non-recurring items 319 395 2,008
EBITA 228 312 1,663
EBIT 146 218 1,286
Financial items, net 3 (3) (118)
EBT 150 215 1,171
Profit for the period, continuing activities 106 145 798
Loss for the period, discontinued activities (5) (9) (22)
Profit for the period 101 136 776
ORDERS
Order intake (gross), continuing activities 6,526 5,640 19,554
Order backlog, continuing activities 15,591 17,824 14,192
EARNING RATIOS
Gross margin 23.1% 24.5% 23.5%
EBITDA margin before
special non-recurring items
7.0% 8.9% 9.7%
EBITA margin 5.0% 7.1% 8.1%
EBIT margin 3.2% 4.9% 6.2%
EBT margin 3.3% 4.9% 5.7%
CASH FLOW
Cash flow from operating activities (CFFO) (35) 234 948
Acquisitions of property, plant and equipment (32) (39) (177)
Cash flow from investing activities (CFFI) (109) (85) (661)
Free cash flow (144) 149 287
Free cash flow adjusted for acquisitions and
disposals of enterprises and activities
(103) 155 574
DKKm Q1 2020 Q1 2019 Year
2019
BALANCE SHEET
Net working capital 2,792 2,207 2,739
Net interest-bearing debt (NIBD) 2,663 2,059 2,492
Total assets 22,305 23,001 23,532
Equity 8,537 8,201 8,793
Dividend to shareholders, paid 0 0 450
FINANCIAL RATIOS
CFFO / Revenue -0.8% 5.3% 4.6%
Book-to-bill 144.2% 127.7% 94.7%
Order backlog / Revenue 75.1% 94.2% 68.7%
Return on equity 4.7% 6.6% 9.1%
Equity ratio 38.3% 35.7% 37.4%
ROCE, average 10.2% 10.8% 10.9%
Net working capital ratio, end 13.5% 11.7% 13.3%
NIBD / EBITDA 1.4 1.1 1.2
Capital employed, average 15,424 14,348 15,251
Number of employees 12,001 12,273 12,346
SHARE RATIOS
Cash flow per share (CFPS), (diluted) (0.7) 4.7 18.9
Earnings per share (EPS), (diluted) 2.0 2.8 15.5
Share price 153.6 287.5 265.4
Number of shares (1,000), end 51,250 51,250 51,250
Market capitalisation, end 7,869 14,734 13,602

The financial ratios have been computed in accordance with the guidelines of the Danish Finance Society and financial definitions according to note 7.8 in the Annual Report 2019.

Number of employees

Number of employees have been restated in comparison periods as the measure has changed in Q1 2020. The number of employees includes temporary employees compared to previous where only permanent headcount was disclosed.

Use of alternative performance measures

Throughout the report we present financial measures which are not defined according to IFRS. We have included additional information in the Annual Report 2019 note 7.4 Alternative performance measures and note 7.8 Definition of terms.

QUARTERLY PERFORMANCE

GROWTH

Order intake increased 16% owing to a record high service order intake and three large announced orders in Mining. Revenue increased 2%, attributable to Mining.

Order intake

Order intake increased 16% to DKK 6,526m (Q1 2019: DKK 5,640m). Currency had a 1% negative impact and acquisitions a 1% positive impact on order intake in Q1.

Mining order intake increased 73%, comprising a 16% increase in service orders and 160% growth in capital orders. The service business benefitted from our strong local presence and in some cases customers have increased pur-

GROUP (Continuing activities)

(DKKm) Q1 2020 Q1 2019 Change (%) Order intake (gross) 6,526 5,640 16% - Hereof service order intake 2,931 2,648 11% - Hereof capital order intake 3,595 2,992 20% Order backlog 15,591 17,824 -13% Revenue 4,525 4,416 2% - Hereof service revenue 2,606 2,414 8% - Hereof capital revenue 1,919 2,002 -4% Gross profit 1,047 1,081 -3% Gross profit margin 23.1% 24.5% SG&A cost (728) (686) 6% SG&A ratio 16.1% 15.5% EBITDA before special non-recurring items 319 395 -19% EBITDA margin before special non-recurring items 7.0% 8.9% EBITA 228 312 -27% EBITA margin 5.0% 7.1% EBIT 146 218 -33% EBIT margin 3.2% 4.9% Number of employees 11,999 12,270 -2%

chase of critical parts to ensure continued plant production, as they are concerned about potential supply delays related to COVID-19. Mining capital orders included three large announced orders in Russia and Belarus, a region where FLSmidth has successfully expanded its presence in recent years. The orders had a combined value of around DKK 2.4bn.

Cement service order intake was stable compared to Q1 2019 but total Cement order intake declined 50% due to hesitation on capital investments and the absence of large project orders. The comparative quarter contained two large cement plant orders with a combined value of around DKK 900m.

Growth in order intake Q1 2020 FLSmidth
(vs. Q1 2019) Mining Cement Group
Organic 73% -51% 16%
Acquisition 3% 0% 1%
Currency -3% 1% -1%
Total growth 73% -50% 16%

Based on recent market developments, it is expected that some customers in both Mining and Cement will defer part of their capital investments to later in the year, which could adversely impact our capital order intake. The service business has so far been more resilient, with a relatively stable demand for spare and wear parts in line with production rates, whereas plant shutdowns and restricted access to sites are significantly reducing the activity level within technical services and commissioning. Mining and Cement are, however, deemed "essential" industries in many parts of the world which helps sustain production during the virus outbreak.

Order backlog

Order backlog for the Group increased to DKK 15,591m (end of 2019: DKK 14,192m). The increase of DKK 1.4bn was explained by higher order intake than the level of revenue recognised of DKK 2.0bn, less foreign exchange adjustments of DKK -0.6bn. There were no significant order terminations in Q1.

Approximately 56% of the backlog is expected to be converted to revenue in 2020, 23% in 2021, and 21% in 2022 and beyond.

Revenue

Revenue increased 2% to DKK 4,525m in Q1 2020 (Q1 2019: DKK 4,416m), explained by a 6% growth in Mining, partly offset by a 3% decline in Cement. Organic growth for the Group was 4%.

Service revenue in Mining accounted for 61% of the total Mining revenue (Q1 2019: 64%). Mining saw a 15% growth in capital revenue and a 1% growth in service revenue.

Growth in revenue Q1 2020 FLSmidth
(vs. Q1 2019) Mining Cement Group
Organic 9% -4% 4%
Acquisition 1% 0% 0%
Currency -4% 1% -2%
Total growth 6% -3% 2%

Service revenue in Cement accounted for 52% of the total Cement revenue (Q1 2019: 41%). Cement saw a 23% growth in service revenue and a 20% decline in capital revenue.

ORDER INTAKE BACKLOG REVENUE

0 3,000 6,000 9,000 12,000 15,000 18,000 Q1 2018 Q2 Q3 Q4 Q1 2019 Q2 Q3 Q4 Q1 2020 DKKm Mining Cement

PROFIT

Profitability was impacted by extraordinary costs related to business improvement initiatives and costs associated with more complex logistics and lower capacity utilisation because of the pandemic. Consequently, the group EBITA margin declined to 5.0%.

Extended business improvement initiatives

In the third quarter of 2019, we announced that we accelerated ongoing business improvement initiatives, including site consolidation, an improved logistical setup and a reduction of headcount. Within Mining, our project execution is being consolidated into fewer centres to strengthen competencies in the main centres and ensure better absorption of resources in line with fluctuating capital order intake. Within procurement, we are optimising our warehouse infrastructure and ensuring a better utilisation at manufacturing and assembly sites.

In total, the initiatives were expected to generate an annual EBITA improvement of DKK 100m with a full run-rate from end of 2020. The implementation costs were anticipated to be around DKK 150m. Based on the current market environment, the program has been extended with a further EBITA improvement of DKK 50m at a cost of DKK 30m which gives the combined program a total EBITA improvement of DKK 150m at a cost of DKK 180m. The program contains sustainable improvements only. It does not include temporary savings such as employees on furlough and reduced travel expenses.

Expected financial impact

Initial Extended Run-rate Run-rate
Savings, DKKm program program end Q1 end 2020
EBITA improvement1 100 150 75 150
Initial Extended Realised
Costs, DKKm program program Q1 2020 2020
Implementation costs1 (150)2 (180)2 (53) (140)

1) Mining and Cement Impact based on the segment's relative share of Group revenue 2) Includes DKK 40m of costs in 2019

The EBITA improvement run-rate by the end of Q1 2020 was DKK 75m, and the implementation cost in Q1 was DKK 53m. 350 employees were terminated in Q1 and an additional 250 employees will be terminated in April.

The business improvement program is on track with respect to workforce adjustments. The other initiatives, such as the improved logistical setup, are also progressing well but the pace of implementation could be impacted by the current virus outbreak.

Gross profit and margin

Gross profit declined 3% to DKK 1,047m (Q1 2019: DKK 1,081m). The gross margin decreased to 23.1% (Q1 2019: 24.5%), attributable to both Mining and Cement. The decline was a result of impacts from COVID-19, costs related to the implementation of business improvement initiatives, and the previously communicated lower profitability in the Mining capital business.

Lockdowns and mobility restrictions related to the virus outbreak has impacted our internal and external supply chain, resulting in more complex and costly logistics and increased costs related to quality control. It has also affected utilisation of our workshops and global service technicians.

On the positive side, we have managed to maintain our capability to deliver, due to a flexible supply chain enabling us to switch between in-house workshops and between external suppliers across countries and continents.

In January, our large workshop in Qingdao, China was shut down because of the virus outbreak. This workshop, and our other Chinese facilities are now back to normal operation but transportation of goods to and from China remains challenging.

Supply chain disruptions have since moved to Western Europe, South Africa and India, although some countries have started easing restrictions. Other regions have, so far, seen only little or moderate supply chain impact.

In Q1 2020, total research and development costs (R&D) amounted to DKK 66m (Q1 2019: DKK 63m), representing 1.5% of revenue (Q1 2019: 1.4%), of which DKK 26m was capitalised (Q1 2019: DKK 24m) and the balance of DKK 40m expensed as production costs (Q1 2019: DKK 39m). R&D costs in Q1 related to several projects, including new sustainable cement technologies, digitalization, standardisation and dry stack tailings.

GROSS PROFIT AND GROSS MARGIN REVENUE AND EBITA MARGIN

SG&A costs

Sales, general and administrative costs (SG&A) and other operating items increased 6% to DKK 728m in Q1 2020, explained by costs related to the implementation of business improvement initiatives. The cost percentage was 16.1% of revenue, compared to 15.5% in Q1 2019. Adjusted for costs related to the implementation of business improvement initiatives, the SG&A ratio was 15.3% in Q1 2020.

Sales costs increased 10% in Q1 2020, reflected in the strong order intake for the quarter. Administrative costs increased 3% in Q1, but decreased if adjusted for costs related to the business improvement initiatives.

We are monitoring the development of the virus outbreak and its impact on our business, and we are taking actions to align the cost base with prevailing market conditions.

Depreciation increased to DKK 91m (Q1 2019: DKK 83m) attributable to leased assets.

EBITA and margin

EBITA decreased 27% to DKK 228m (Q1 2019: DKK 312m), as a result of the extraordinary costs related to business improvement initiatives of DKK 53m and COVID-19 (estimated at DKK 47m, including currency impact), as well as lower profitability in the Mining capital business of DKK 26m. Consequently, the EBITA margin decreased to 5.0% (Q1 2019: 7.1%). Adjusted for extraordinary costs, the EBITA margin was 7.2% in Q1 2020.

Amortisation of intangible assets decreased to DKK 82m (Q1 2019: DKK 94m), equally explained by completed R&D projects and lower purchase price allocations. Purchase price allocations amounted to DKK 24m (Q1 2019: DKK 30m).

Earnings before interest and tax (EBIT) decreased 33% to DKK 146m (Q1 2019: 218m).

Financial items

Net financial items amounted to DKK 3m (Q1 2019: DKK -3m), of which foreign exchange and fair value adjustments amounted to DKK 22m (Q1 2019: DKK 0m) and net interest amounted to DKK -19m (Q1 2019: DKK -3m).

Cement Copper Gold Coal Iron ore Fertilizer Other

Tax

Tax for the period was DKK -44m (Q1 2019: DKK -70m), corresponding to an effective tax rate of 29% (Q1 2019: 33%).

Profit for the period

Profit for the period decreased to DKK 101m (Q1 2019: DKK 136m) as a result of the lower operating income.

Profit from continuing activities decreased to DKK 106m (Q1 2019: DKK 145m).

Loss from discontinued activities was DKK -5m in Q1 2020 (Q1 2019: DKK -9m). As previously disclosed, FLSmidth retains the responsibility to finalise legacy projects, which are expected to be finalised during 2020. See note 8 for further information about discontinued activities.

Earnings per share

Earnings per share decreased to DKK 2.0 per share (diluted) (Q1 2019: DKK 2.8).

Employees

The number of employees was 12,001 at the end of Q1 2020 (end of 2019: 12,346). The decrease reflects the workforce adjustment which took place in Q1 as part of our business improvement initiatives.

The method for counting employees has been changed in 2020, as temporary workers now are included in the reported headcount. The comparison number for 2019, above, has been restated to also reflect this change.

Acquisitions

In January, FLSmidth acquired a service centre to strengthen its Mining service business in North America as part of the strategy to expand sales of standardised products and services.

CAPITAL

FLSmidth has a strong financial position with a net debt to EBITDA of 1.4 and undrawn committed credit facilities of DKK 3.4bn by the end of March. Despite strong collection of receivables, Q1 saw a negative free cash flow. ROCE decreased to 10.2% due to higher capital employed.

Net working capital

Despite DKK 0.6bn reduction in trade receivables, net working capital increased slightly to DKK 2,792m at the end of Q1 2020 (end of 2019: DKK 2,739m), because of lower trade payables and a lower level of prepayments from customers. The corresponding net working capital ratio was 13.5% of 12-months trailing revenue (end of 2019: 13.3% of revenue). Excluding currency adjustments, net working capital would have been DKK 168m higher by the end of Q1 2020, which is reflected in the net working capital development in the cash flow statement.

Supply chain financing led to a moderate decrease in trade payables (increase in net working capital) in Q1.

ROCE decreased to 10.2% in Q1 2020 (Q1 2019: 10.8%) because of a higher capital employed, whereas 12-months trailing EBITA increased to DKK 1,579m (Q1 2019: DKK 1,554m). Average capital employed increased to DKK 15.4bn in Q1 2020 (Q1 2019: DKK 14.3bn). The increase was related to working capital and intangible assets.

Net interest-bearing debt

Due to the negative free cash flow, net interest-bearing debt (NIBD) increased to DKK 2,663m (end of 2019: DKK 2,492m). Consequently, the Group's financial gearing was 1.4 (end of 2019: 1.2), still well below the long term maximum threshold of two times NIBD to EBITDA.

Dividend

Given the global uncertainty caused by the COVID-19 pandemic, the Board of Directors decided on 23 March to withdraw the proposal to pay a dividend of DKK 8 per share to ensure resilience in a period of market uncertainty and to further strengthen FLSmidth's financial position. Once market conditions have stabilised, the Board will revisit the capital structure and allocation to shareholders.

Financial position

By the end of March, FLSmidth had DKK 6.5bn of available committed credit facilities of which DKK 3.4bn was undrawn.

On 3 April 2020, FLSmidth obtained additional committed credit facilities of DKK 500m to bolster its liquidity buffer in a period of extraordinary uncertainty.

The committed credit facilities have a weighted average time to maturity of 4.2 years. DKK 1.7bn of credit facilities are maturing in 2022 and the majority, DKK 5.0bn, is maturing in 2025. The remaining DKK 0.3bn is maturing in later years.

Equity ratio

Equity at the end of Q1 2020 increased to DKK 8,537m (end of Q1 2019: DKK 8,201m), explained by the profit for the period and currency translation effects. The equity ratio was 38.3% (end of Q1 2019: 35.7%), well above the long-term target of minimum 30%.

CASH FLOW FROM OPERATING ACTIVITIES NET INTEREST BEARING DEBT NET WORKING CAPITAL

MANAGEMENT REVIEW FINANCIAL STATEMENTS

Cash flow from operating activities (CFFO)

CFFO decreased to DKK -35m in Q1 2020 (Q1 2019: DKK 234m), due to a lower EBITDA and cash outflow from working capital. CFFO in discontinued activities amounted to DKK 1m (Q1 2019: DKK -72m). Discontinued activities are not expected to generate any significant net cash flow in 2020. There can, however, be a timing difference between cash paid and cash received related to the outstanding net working capital and provision balances.

Change in net working capital had a DKK 197m negative impact in Q1 2020 (Q1 2019: DKK 58m positive impact), of which discontinued activities accounted for a DKK 10m positive impact (Q1 2019: DKK 9m positive impact).

Change in provisions had a DKK 58m negative impact in Q1 2020 (Q1 2019: DKK 120m negative impact). The change related mainly to used provisions in continuing activities. Provision changes related to discontinued activities had a DKK 5m negative impact in Q1 2020.

Cash flow from investing activities

Cash flow from investing activities amounted to DKK -109m in Q1 2020 (Q1 2019: DKK -85m). The increase related to an investment in a service centre in North America. Excluding this, the level of investments was below last year, and investments are currently being curtailed.

Free cash flow

Free cash flow adjusted for acquisitions and disposals amounted to DKK -103m (Q1 2019: DKK 155m).

COVID-19 IMPACT – CURRENT MARKET SITUATION APRIL 2020

Mining Cement
~90% of sites in operation.
Some sites operating at reduced capacity.
Largest impact in South Africa and India.
Lower impact in the Americas.
~80% of cement plants* in operation but some with
reduced capacity.
Largest impact in India and The Middle East but all
regions are impacted.
Running well overall.
Impact from lockdown in India and South Africa.
Around 70% of employees working remotely.
Low capacity utilisation for service technicians and some sites.
More complex logistics.
High disruption in India, South Africa and Western Europe - Other regions less impacted.
Flexibility to switch between own workshops and between external suppliers.

MINING

MARKET DEVELOPMENTS

Service relatively stable – cautious on capex

The COVID-19 outbreak has caused a severe economic downturn and it has triggered travel restrictions and shutdowns complicating the run of mining operations and disrupting supply chains around the world. At this point, it is not possible to assess the impact on our mining business, not least because some governments continue lockdowns or impose additional restrictions, while others have started to ease restrictions.

In many countries, mining is deemed an "essential" industry and around 90% of mine sites are currently in operation with some operating at reduced capacity. Plant shutdowns appear to be driven by regulatory restrictions and not lack of demand. In North America, all US sites remain open but the crisis has led to the shutdown of all sites in Mexico and some sites in Canada. Activity in India is very low at present.

In South America, national lockdowns and regionally imposed restrictions on movement have reduced activity in a number of countries. In South Africa, almost all miners had declared force majeure by mid-April. At the same time, the situation had improved in Europe and Russia where all of our customers' mine sites are in operation. In Asia most mines are open, and in Australia all mines are operating.

Several producers have started to defer investments during the outbreak, which has impacted our capital order intake since March and several projects in the pipeline are being postponed to later in the year. However, we still see opportunities and Q1 showed strong activity in the service business, as we saw increased demand for our local resources and digital solutions as access to sites becomes limited by virus control activities, our customers have increasingly been looking at digital and remote capabilities and there has been an increased focus on digitalized aftermarket support. We also see continued interest in

solutions to operate more sustainably. As such, service activity increased in some regions during the quarter based on the response to the impact of the pandemic. The increase in gold price has also provided gold mining companies with a good incentive to invest. It is uncertain to what extent mine disruptions will impact our service business, but so far, the impact has been limited to technical services and commissioning.

As for many other industries, the COVID-19 crisis is having negative implications for the global mining industry, but it will also create an opportunity for a significant rebound as restrictions are eased. The extensive global policy response already seen, such as the proposed USD 2 trillion infrastructure package in the US, could fuel growth in metals demand and prices. By the end of March, copper was trading at a four-year low, but improved in April when data showed that Chinese copper imports had increased as the manufacturing sector resumed production.

MINING ORDER INTAKE MINING ORDER INTAKE BY COMMODITY COPPER PRICE USD/MT, LME

FINANCIAL PERFORMANCE IN Q1 2020

Very strong capital and service order intake

Order intake in Q1 2020 increased by 73% to DKK 5,214m (Q1 2019: DKK 3,008m), driven by an exceptionally strong capital order intake and a strong increase in service orders. The increase in capital orders was related to the three large announced orders received in Russia and Belarus, with a combined value of around DKK 2.4bn. Due to the virus outbreak, customers in many other regions are delaying decisions on larger capital investments, and several projects are currently being postponed.

We continued to see strong activity in the service business, as we saw increased demand for our local resources and digital solutions. Mining service order intake increased by 16% to DKK 2,083m compared to the first quarter in 2019 (Q1 2019: DKK 1,802).

Acquisitions had a 3% positive impact on order intake while currency effects had a 3% negative impact on order intake compared to the same quarter last year.

Increase in revenue

Revenue increased by 6% to DKK 2,735m (Q1 2019: DKK 2,579m). This increase was mainly driven by a strong capital revenue, which increased by 15% compared to the same quarter last year. Service revenue increased 1% year-onyear.

Acquisitions had a 1% positive impact on revenue while currency effects had a 4% negative impact on revenue in the quarter.

Weaker profitability

Gross profit, before allocation of shared costs, was slightly down to DKK 680m (Q1 2019: DKK 689m). The gross margin decreased to 24.9% (Q1 2019: 26.7%), due to a combination of impacts from COVID-19, costs related to the implementation of business improvement initiatives and lower profitability in the Mining capital business. EBITA decreased 18% year-on-year to DKK 201m (Q1 2019: DKK 246m) and the corresponding EBITA margin decreased to 7.3% (Q1 2019: 9.5%).

MINING

(DKKm) Q1 2020 Q1 2019 Change (%)
Order intake (gross) 5,214 3,008 73%
- Hereof service order intake 2,083 1,802 16%
- Hereof capital order intake 3,131 1,206 160%
Order backlog 9,621 9,171 5%
Revenue 2,735 2,579 6%
- Hereof service revenue 1,673 1,654 1%
- Hereof capital revenue 1,062 925 15%
Gross profit before allocation of shared cost 680 689 -1%
Gross profit margin before allocation of shared cost 24.9% 26.7%
EBITA before allocation of shared cost 414 442 -6%
EBITA margin before allocation of shared cost 15.1% 17.1%
EBITA 201 246 -18%
EBITA margin 7.3% 9.5%
EBIT 143 180 -21%
EBIT margin 5.2% 7.0%
Number of employees 5,682 5,208 9%

REVENUE AND EBITA MARGIN

CEMENT

MARKET DEVELOPMENTS

Service relatively stable - cautious on capex

The COVID-19 outbreak is disrupting the construction and building materials markets in many parts of the world. In some countries, the activity level has decreased significantly due to lockdowns and construction site closures. The cement industry, however, is deemed an "essential" industry in many countries and around 80% of the world's cement plants (excluding China) are currently in operation, some operating at reduced capacity. The market for services was relatively stable in the first quarter, but cement consumption is being impacted by reduced construction activity, and plant shutdowns and restricted access to sites has reduced the activity level within technical services and commissioning. Despite the pandemic, there is still an ongoing market activity in most regions.

In Europe, Russia and North Africa, cement plants are still in operation in most countries and the supply and demand situation has so far only been slightly negatively impacted. The majority of the plants in the region are in operation, but some at reduced capacity. In Asia (excluding China), most plants are operating, but we see shutdowns in Malaysia and the Philippines. In January and February, Chinese cement consumption declined by 30%, but the Chinese government is now pushing to get construction and production back on track. In North America, about 15% of our installed base is currently shut down (all Mexican sites are closed), but the demand for service bundles remains strong with a record high order intake the first quarter. In South America, we see significantly reduced activity. In Peru and Argentina, national lockdowns have reduced activity at cement plants, and in the case of Colombia, some customers have decided to either reduce or suspend production. In Australia, plants are running at full capacity.

We see the biggest impact from COVID-19 in India and The Middle East, where activity is very low. Across regions, many cement producers are suspending capital investments until the COVID-19 impact on the macroeconomic outlook is clearer. We do, however, see continued interest for our sustainability upgrades and a growing interest in our digital solutions and remote support, driven by the restrictions of on-site services. Also, several customers are looking for services that can drive down OPEX in the short term to manage the impact of the pandemic.

As for many other industries, the virus outbreak is having negative implications for the cement industry, but the duration and impact of the disruption is still unknown. Strong supportive measures are being implemented world-wide to boost the economy, including prospects for infrastructure stimulus, which could speed up the recovery in several local cement markets.

FINANCIAL PERFORMANCE IN Q1 2020

Stable service orders - absence of large orders

Order intake in Q1 2020 decreased 50% year-on-year to DKK 1,312m (Q1 2019: DKK 2,632m). The decrease was attributable to capital order intake which to a large extent can be explained by the exceptionally strong comparative quarter in 2019, which included two large cement plant orders together worth around DKK 900m. Adjusted for these two large capital orders, order intake in Q1 2020 decreased by 24% compared to Q1 2019. Service order intake was stable at DKK 848m (Q1 2019: DKK 846m). Currency effects had a 1% positive impact on order intake compared to the same quarter last year.

Slightly lower revenue

In Q1 2020, revenue decreased by 3% to DKK 1,790m compared to the same quarter last year (Q1 2019: DKK 1,837m). Cement service revenue increased by 23% while capital revenue declined by 20%. Currency effects had a 1% positive impact on revenue in the quarter.

The development in revenue mix should be seen in the context of our continued efforts to grow services and standardised products while being selective with respect to large orders.

Profitability impacted by extra costs

Gross profit, before allocation of shared cost, was slightly down to DKK 391m (Q1 2019: DKK 408m) and gross margin decreased to 21.8% (Q1 2019: 22.2%). Cement profitability was affected by a combination of the lower revenue, increased costs due to the COVID-19 pandemic, as well as costs related to the implementation of business improvement initiatives. Consequently, EBITA decreased by 54% year-on-year to DKK 32m (Q1 2019: DKK 69m) and the corresponding EBITA margin decreased to 1.8% (Q1 2019: 3.7%).

CEMENT

(DKKm) Q1 2020 Q1 2019 Change (%)
Order intake (gross) 1,312 2,632 -50%
- Hereof service order intake 848 846 0%
- Hereof capital order intake 464 1,786 -74%
Order backlog 5,970 8,653 -31%
Revenue 1,790 1,837 -3%
- Hereof service revenue 933 760 23%
- Hereof capital revenue 857 1,077 -20%
Gross profit before allocation of shared cost 391 408 -4%
Gross profit margin before allocation of shared cost 21.8% 22.2%
EBITA before allocation of shared cost 197 235 -16%
EBITA margin before allocation of shared cost 11.0% 12.8%
EBITA 32 69 -54%
EBITA margin 1.8% 3.7%
EBIT 8 41 -80%
EBIT margin 0.4% 2.2%
Number of employees 4,784 5,559 -14%

SUSTAINABILITY – MISSIONZERO

At the end of 2019, we launched our new sustainability programme MissionZero with the objective to enable our customers to operate with zero emissions by 2030. Sustainability challenges, such as emissions, water- and energy consumption are increasingly impacting our customers' operations in terms of productivity, costs and license to operate. With MissionZero we are accelerating our efforts to deliver new solutions to support our customers and further position ourselves as a premium supplier. During the first quarter of 2020 we have received strong interest from customers and decision makers in the programme.

MISSONZERO PARTNERSHIP WITH VIETNAM'S LEADING CEMENT PRODUCER

In February, FLSmidth and The Vietnam National Cement Corporation (VICEM), the leading cement producer in Vietnam, announced a cooperation to pioneer new solutions to significantly improve the sustainability of the cement sector in Vietnam. The goal is to implement technologies that radically reduce greenhouse gas emissions, pioneer solutions for using alternative fuels and improve air quality.

Vietnam is one of the fastest growing countries in terms of cement production with output expected to double in the next ten years. It is also one of the world's leading exporting countries in the global cement industry. The government is committed to fighting climate change and has set objectives to improve efficiency and reduce the environmental impact of its cement production.

As the largest cement producer in Vietnam, VICEM's ambition is to take an industry leadership role and implement solutions to reduce the environmental impact of cement production. This will specifically focus on reducing the emission of particulate matter, CO2, NOX and SO2, there-of preventing air, soil and water pollution from waste burning and landfills.

The cooperation between the two companies includes the commitment to jointly develop industrial-scale innovations to accelerate sustainable cement production. A key focus will be on the utilisation of municipal and other waste streams as alternative fuel sources, thereby preventing air pollution from waste burning, for instance. While management of waste is a growing concern in Vietnam, FLSmidth is developing solutions that enable a 100% switch to alternative fuels, which can reduce carbon emissions by approximately 33%. Other areas of the partnership will focus on solutions related to energy efficiency and waste-heat recovery.

ADVISING THE INTERNATIONAL ENERGY AGENCY

The International Energy Agency (IEA) invited FLSmidth to peer review its upcoming report on decarbonising energy intensive industries such as cement and the building industry. This invitation reflects our responsibility as leader in sustainable technology to enable the transition of the sector towards zero emission.

The IEA is an autonomous intergovernmental organisation committed to shaping a secure and sustainable energy future for all. The IEA's reports act as reference documents for governments around the world guiding them on what is feasible within industries, highlighting trends and outlining potential future scenarios for decarbonisation.

Peer reviewing is an opportunity to highlight what we believe is technologically feasible to reach zero emissions within cement in line with our sustainability ambition MissionZero.

OPERATIONALISING MISSIONZERO

During Q1, most of our efforts have been on developing a data-driven, commercial approach that will support the further operationalisation of the MissionZero programme. We are piloting two new methodologies that will help to better articulate the sustainability savings for our customers from our technologies. A bespoke data framework is being developed that aims to track our progress from an innovation and sales point of view. This will be rolled-out during Q2 and Q3 of this year.

SUSTAINABILITY – INTERNAL PERFORMANCE

SAFETY

Year-to-date, our Q1 2020 Total Recordable Injury Rate decreased to 1.0 against a 2020 target of ≤ 2.5. This decrease is mainly explained by the COVID-19 situation since a larger part of our workforce is working from home. Any potential work-related incidents occurring at home during the "working from home" restrictions are still reported and counted in our statistics.

COMPLIANCE

As a result of our efforts to encourage whistleblowing, Group Compliance continues to see an increasing number of reports through the whistleblower hotline. To promote the disclosure of any potential wrongdoings, we have also increased resources to conduct internal investigations. In 2020 Q1, 107 due diligence reports were completed, which is on track for our target of 200 for the year.

PEOPLE

In Q1 2020, our share of women managers increased slightly from 11.2% to 11.4%, against our target of 12.5% and our overall share of women employees was relatively unchanged. Due to the ongoing virus outbreak, there has been a decrease in recruiting which could impact our ability to achieve our recruitment targets for women in the near term.

ENVIRONMENT

The global lock down of facilities and offices due to the virus outbreak is also reflected in the carbon footprint. Compared to the same period last year, our carbon intensity has decreased by 21.8% to 2.26 tonnes/DKKm revenue.

SUPPLY CHAIN

Due to the ongoing travel restrictions, supplier visits and thereby also supplier screenings have been very limited in Q1 2020. In 141 screenings completed (annual target of 800), 7 findings have been identified. Limited resources at suppliers' sites have resulted in a lower level of agreed improvement plans than targeted.

HUMAN RIGHTS

So far in 2020, we have conducted two off-site human rights audits and no on-site audits. This is due in part to travel restrictions in light of the COVID-19 situation. We are currently revising our strategy for human rights.

All data will be externally assured by year end 2020.

0.0 0.5 1.0 1.5 2.0 2.5 3.0 2019 Q1 2020 No. Total Recorded Injury Rate

TOTAL RECORDABLE INJURY RATE CO2 EMISSIONS (SCOPE 1 & 2) SUPPLIERS ASSESSED FOR SUSTAINABILITY

Suppliers assessed for sustainability

QUARTERLY KEY FIGURES

DKKm 2018 2019 2020
Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1
INCOME STATEMENT
Revenue 4,235 4,730 4,335 5,450 4,416 5,472 4,736 6,022 4,525
-
Hereof service revenue
2,507 2,599 2,489 2,613 2,414 2,794 2,703 2,866 2,606
-
Hereof capital revenue
1,728 2,131 1,846 2,837 2,002 2,678 2,033 3,156 1,919
Gross profit 1,074 1,181 1,126 1,312 1,081 1,315 1,126 1,327 1,047
SG&A costs (678) (741) (718) (730) (686) (741) (667) (747) (728)
EBITDA before special non-recurring items 396 440 408 582 395 574 459 580 319
Special non-recurring items 3 0 0 (5) 0 0 0 0 0
Depreciation and impairment of property, plant and equipment (56) (59) (58) (66) (83) (87) (82) (93) (91)
EBITA 343 381 350 511 312 487 377 487 228
Amortisation and impairment of intangible assets (95) (82) (96) (92) (94) (106) (83) (94) (82)
EBIT 248 299 254 419 218 381 294 393 146
Income from associates 0 0 0 0 0 0 2 1 1
Financial income/costs, net (35) (16) (17) (93) (3) (32) (12) (71) 3
EBT 213 283 237 326 215 349 284 323 150
Tax for the period (66) (95) (66) (21) (70) (115) (94) (94) (44)
Profit on continuing activities for the period 147 188 171 305 145 234 190 229 106
Loss on discontinued activities for the period (11) (20) (9) (136) (9) (11) 0 (2) (5)
Profit/loss for the period 136 168 162 169 136 223 190 227 101
Effect of purchase price allocation (40) (40) (40) (40) (30) (30) (32) (36) (24)
Gross margin 25.4% 25.0% 26.0% 24.1% 24.5% 24.0% 23.8% 22.0% 23.1%
EBITDA margin before special non-recurring items 9.4% 9.3% 9.4% 10.7% 8.9% 10.5% 9.7% 9.6% 7.0%
EBITA margin 8.1% 8.1% 8.1% 9.4% 7.1% 8.9% 8.0% 8.1% 5.0%
EBIT margin 5.9% 6.3% 5.9% 7.7% 4.9% 6.9% 6.2% 6.5% 3.2%
Cash flow from operating activities 343 (412) 357 97 234 143 244 327 (35)
Cash flow from investing activities (42) (83) (109) (51) (85) (373) (111) (92) (109)
Net working capital 1,590 2,003 1,809 2,200 2,207 2,519 2,624 2,739 2,792
Order intake, continuing activities (gross) 5,018 5,056 7,164 4,503 5,640 4,954 4,571 4,389 6,526
-
Hereof service order intake
2,885 2,773 2,569 2,680 2,648 2,784 2,928 2,890 2,931
-
Hereof capital order intake
2,133 2,283 4,595 1,823 2,992 2,170 1,643 1,499 3,595
Order backlog, continuing activities 13,874 14,454 17,228 16,218 17,824 16,762 16,088 14,192 15,591
DKKm 2018 2019
Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1
SEGMENT REPORTING
Mining
Revenue 2,418 2,780 2,242 3,117 2,579 3,221 2,832 3,537 2,735
-
Hereof service revenue
1,689 1,844 1,644 1,681 1,654 1,876 1,916 1,924 1,673
-
Hereof capital revenue
729 936 598 1,436 925 1,345 916 1,613 1,062
Gross profit before allocation of shared costs 653 739 711 853 689 840 713 829 680
EBITA before allocation of shared costs 434 493 456 589 442 541 463 528 414
EBITA 227 276 299 387 246 336 261 323 201
EBIT 165 221 228 323 180 274 195 256 143
Gross margin before allocation of shared costs 27.0% 26.6% 31.7% 27.4% 26.7% 26.1% 25.2% 23.4% 24.9%
EBITA margin before allocation of shared costs 18.0% 17.8% 20.3% 18.9% 17.1% 16.8% 16.3% 14.9% 15.1%
EBITA margin 9.4% 9.9% 13.3% 12.4% 9.5% 10.4% 9.2% 9.1% 7.3%
EBIT margin 6.8% 7.9% 10.2% 10.4% 7.0% 8.5% 6.9% 7.2% 5.2%
Order intake (gross) 3,339 3,297 3,250 2,980 3,008 3,075 3,148 2,833 5,214
-
Hereof service order intake
2,084 1,948 1,702 1,707 1,802 1,901 2,024 1,807 2,083
-
Hereof capital order intake
1,255 1,349 1,548 1,273 1,206 1,174 1,124 1,026 3,131
Order backlog 6,900 7,526 8,579 8,350 9,171 8,757 8,544 7,683 9,621
Cement
Revenue 1,841 1,990 2,038 2,335 1,837 2,251 1,904 2,485 1,790
-
Hereof service revenue
818 754 846 932 760 918 787 942 933
-
Hereof capital revenue
1,023 1,236 1,192 1,403 1,077 1,333 1,117 1,543 857
Gross profit before allocation of shared costs 433 456 432 475 408 496 434 543 391
EBITA before allocation of shared costs 304 295 150 321 235 319 263 331 197
EBITA 116 97 41 127 69 143 111 163 32
EBIT 82 71 16 99 41 99 94 136 8
Gross margin before allocation of shared costs 23.5% 22.9% 21.2% 20.4% 22.2% 22.0% 22.8% 21.9% 21.8%
EBITA margin before allocation of shared costs 16.5% 14.8% 7.4% 13.7% 12.8% 14.1% 13.8% 13.3% 11.0%
EBITA margin 6.3% 4.9% 2.0% 5.4% 3.7% 6.3% 5.8% 6.6% 1.8%
EBIT margin 4.5% 3.6% 0.8% 4.2% 2.2% 4.4% 4.9% 5.5% 0.4%
Order intake (gross) 1,707 1,792 3,858 1,524 2,632 1,879 1,423 1,556 1,312
-
Hereof service order intake
801 825 867 973 846 883 904 1,083 848
-
Hereof capital order intake
906 967 2,991 551 1,786 996 519 473 464
Order backlog 7,057 7,003 8,653 7,872 8,653 8,005 7,544 6,509 5,970

INTERIM FINANCIAL STATEMENTS

INCOME STATEMENT STATEMENT OF COMPREHENSIVE INCOME

Q1 2019
Revenue 4,525 4,416
Production costs (3,478) (3,335)
Gross profit 1,047 1,081
Sales costs (378) (343)
Administrative costs (362) (351)
Other operating items 12 8
EBITDA before special non-recurring items 319 395
Special non-recurring items 0 0
Depreciation and impairment of property, plant and equipment (91) (83)
EBITA 228 312
Amortisation and impairment
of intangible assets
(82) (94)
EBIT 146 218
Income from associates 1 0
Financial income 439 196
Financial costs (436) (199)
EBT 150 215
Tax for the period (44) (70)
Profit for the period, continuing activities 106 145
Loss for the period, discontinued activities (5) (9)
Profit for the period 101 136
Attributable to:
Shareholders in FLSmidth & Co. A/S 98 138
Minority interests 3 (2)
101 136
Earnings per share (EPS):
Continuing and discontinued activities per share 2.0 2.8
Continuing and discontinued activities per share, diluted 2.0 2.8
Continuing activities per share 2.1 3.0
Continuing activities per share, diluted 2.1 3.0
DKKm Q1 2020

Notes DKKm Q1 2020 Q1 2019
Profit for the period 101 136
Items that will not be reclassified
to profit or loss:
Actuarial gains/(losses) on
defined benefit plans
0 0
Tax hereof, including reversal
of impairment of tax assets
0 0
Items that are or may be reclassified subsequently to profit or loss:
Currency adjustments regarding
translation of entities
(336) 218
Cash flow hedging:
-
Value adjustments for the period
(31) 9
-
Value adjustments transferred
to work in progress
(1) 3
Tax hereof 0 (2)
Other comprehensive income
for the period after tax
(368) 228
Comprehensive income for the period (267) 364
Attributable to:
Shareholders in FLSmidth & Co. A/S (269) 366
Minority interests 2 (2)
(267) 364

CASH FLOW STATEMENT

DKKm Q1 2020 Q1 2019
EBITDA before special non-recurring items, continuing activities 319 395
EBITDA before special non-recurring items, discontinued activities (2) (10)
EBITDA 317 385
Adjustment for gain on sale of property, plant and equipment and other non-cash items 10 14
Adjusted EBITDA 327 399
Change in provisions, pension and employee benefits (58) (120)
9 Change in net working capital (197) 58
Cash flow from operating activities before financial items and tax 72 337
Financial items received and paid (18) (5)
Taxes paid (89) (98)
Cash flow from operating activities (35) 234
7 Acquisition of enterprises and activities (41) (6)
Acquisition of intangible assets (35) (40)
Acquisition of property, plant and equipment (32) (39)
Acquisition of financial assets (3) 0
Disposal of property, plant and equipment 2 0
Cash flow from investing activities (109) (85)
Addition of minority interests 0 6
Exercise of share options 0 4
Repayment of lease liabilities (30) (21)
Change in net interest bearing debt 23 (50)
Cash flow from financing activities (7) (61)
Change in cash and cash equivalents (151) 88
Cash and cash equivalents at beginning of period 1,001 875
Foreign exchange adjustment, cash and cash equivalents (39) 21
Cash and cash equivalents at 31 March 811 984
DKKm Q1 2020 Q1 2019
Free cash flow (144) 149
Free cash flow, adjusted for acquisitions
and disposals of enterprises and activities
(103) 155

The cash flow statement cannot be inferred from the published financial information only.

BALANCE SHEET

Notes DKKm 31/03 2020 31/12 2019 31/03 2019 Notes DKKm 31/03 2020 31/12 2019 31/03 2019
ASSETS EQUITY AND LIABILITIES
Goodwill 4,309 4,376 4,306 Share capital 1,025 1,025 1,025
Patents and rights 945 967 1,004 Foreign exchange adjustments (635) (300) (236)
Customer relations 564 609 669 Cash flow hedging (60) (28) (41)
Other intangible assets 92 94 50 Retained earnings 8,191 8,082 7,439
Completed development projects 235 203 288 Proposed dividend 0 0 0
Intangible assets under development 343 362 230 Shareholders in FLSmidth & Co. A/S 8,521 8,779 8,187
Intangible assets 6,488 6,611 6,547 Minority interests 16 14 14
Equity 8,537 8,793 8,201
Land and buildings 1,524 1,575 1,618
Plant and machinery 409 439 470 Deferred tax liabilities 234 352 318
Operating equipment, fixtures and fittings 96 106 104 Pension obligations 362 362 272
Tangible assets in course of construction 90 80 77 5 Provisions 455 467 491
Property, plant and equipment 2,119 2,200 2,269 Lease liabilities 182 204 234
Bank loans and mortgage debt 3,095 2,890 2,550
Lease assets 282 312 309 Prepayments from customers 192 251 235
Other liabilities 100 90 41
Deferred tax assets 1,149 1,246 1,186 Non-current liabilities 4,620 4,616 4,141
Investments in associates 147 165 0
12 Other securities and investments 44 44 43 Pension obligations 3 4 13
Other non-current assets 1,340 1,455 1,229 5 Provisions 489 551 681
Lease liabilities 108 114 78
Non-current assets 10,229 10,578 10,354 Bank loans and mortgage debt 91 285 171
Prepayments from customers 1,301 1,517 1,539
Inventories 2,726 2,714 2,966 10 Work in progress 1,595 1,578 1,880
Trade receivables 4,452 5,068 4,454 Trade payables 3,934 4,350 4,033
10 Work in progress 2,440 2,612 2,662 Income tax liabilities 340 315 279
Prepayments 540 591 451 Other
liabilities
1,287 1,409 1,985
Income tax receivables 193 164 286 Current liabilities 9,148 10,123 10,659
Other receivables 914 804 844
Cash and cash equivalents 811 1,001 984 Total liabilities 13,768 14,739 14,800
Current assets 12,076 12,954 12,647
Total equity and liabilities 22,305 23,532 23,001
Total assets 22,305 23,532 23,001

EQUITY STATEMENT

2020 2019
DKKm Share
capital
Currency
adjust
ments
Cash flow
hedging
Retained
earnings
Share
holders in
FLSmidth
& Co A/S
Minority
interests
Total Share
capital
Currency
adjust
ments
Cash flow
hedging
Retained
earnings
Proposed
dividend
Share
holders in
FLSmidth
& Co A/S
Minority
interests
Total
Equity at 1 January 1,025 (300) (28) 8,082 8,779 14 8,793 1,025 (454) (53) 7,277 461 8,256 10 8,266
Comprehensive income for the period
Profit for the period 98 98 3 101 138 138 (2) 136
Other comprehensive income
Actuarial gains/(losses) on
defined benefit plans
0 0 0 0
Currency adjustments regarding
translation of entities
(335) (335) (1) (336) 218 218 218
Cash flow hedging:
-
Value adjustments for the period
(31) (31) (31) 9 9 9
-
Value adjustments transferred to work in
progress
(1) (1) (1) 3 3 3
Tax on other comprehensive income 0 0 0 (2) (2) (2)
Other comprehensive income total 0 (335) (32) 0 (367) (1) (368) 0 218 12 (2) 0 228 0 228
Comprehensive income for the period 0 (335) (32) 98 (269) 2 (267) 0 218 12 136 0 366 (2) 364
Transactions with owners: 0 0 0 0
Dividend transferred to other liabilities 0 0 11 (461) (450) (450)
Share-based payment 11 11 11 11 11 11
Exercise of share options 0 0 4 4 4
Addition of minority interests 0 0 0 6 6
Equity at 31 March 1,025 (635) (60) 8,191 8,521 16 8,537 1,025 (236) (41) 7,439 0 8,187 14 8,201

As a consequence of the current uncertainty due to the global COVID-19 pandemic, the Board of Directors decided to withdraw the dividend proposal of DKK 8 per share, totaling DKK 410m.

1. KEY ACCOUNTING ESTIMATES AND JUDGEMENTS 2. INCOME STATEMENT BY FUNCTION

When preparing the financial statements, we are required to make several estimates and judgements. The estimates and judgements that can have a significant impact on the financial statements are categorised as key accounting estimates and judgements. Key accounting estimates and judgements are regularly assessed to adapt to the market conditions and changes in political and economic factors.

All key accounting estimates and judgements may have a significant impact to the financial statements. For further details, reference is made to The Annual Report 2019, Key accounting estimates and judgements, page 72 and to specific notes.

Compared to what was disclosed in the Annual Report 2019 the COVID-19 outbreak encountered during Q1-2020 is considered to impose significant uncertainty to the interim financial statements. The financial impacts of COVID-19 requires significant judgement and are included in the estimates of the activity of the group, the valuation of our asset base and the liquidity situation.

As for any other significant uncertainties we will, given the evolving nature of the pandemic and the uncertainties involved, monitor the situation and implication on Group's financial position, activities and cash flows. As of 31 March 2020, we have included updated estimates to assess the recoverability of our asset base, including expected credit losses (ECL). We have made no specific impairments of assets and no additional obligations or liabilities have been recognised as a direct result of COVID-19.

We have on 3 April 2020 bolstered our liquidity by ensuring additional DKK 500m of available credit facilities to accommodate for any significant uncertainty.

It is our policy to prepare the income statement based on an adjusted classification of the cost by function in order to show the earnings before special non-recurring items, depreciation, amortisation and impairment (EBITDA). Depreciation, amortisation, and impairment are therefore separated from the individual functions and presented in separated lines.

The income statement classified by function includes allocation of depreciation, amortisation and impairment:

DKKm Q1 2020 Q1 2019
Revenue 4,525 4,416
Production costs, including depreciation, amortisation and impairment (3,568) (3,428)
Gross profit 957 988
Sales costs, including depreciation and amortisation (395) (364)
Administrative costs, including depreciation and amortisation (428) (414)
Other operating income 12 8
EBIT 146 218
Depreciation, amortisation and impairment consist of:
Depreciation and impairment of property, plant and equipment and lease assets
Amortisation and impairment of intangible assets
(91)
(82)
(83)
(94)
(173) (177)
Depreciation, amortisation and impairment are divided into:
Production costs (90) (93)
Sales costs (17) (21)
Administrative costs (66) (63)
(173) (177)

3. SEGMENT INFORMATION FOR Q1 2020

Other Con Discon
DKKm Mining Cement Shared
costs¹⁾
compa
nies ²⁾
tinuing
activities
tinued
activities³⁾
FLSmidth
Group
Revenue 2,735 1,790 - 0 4,525 0 4,525
Production costs (2,055) (1,399) (24) 0 (3,478) 0 (3,478)
Gross profit 680 391 (24) 0 1,047 0 1,047
SG&A costs (231) (170) (323) (4) (728) (2) (730)
EBITDA before special non-recurring items 449 221 (347) (4) 319 (2) 317
Special non-recurring items 0 0 - 0 0 - 0
Depreciation and impairment of property, plant and equipment (35) (24) (32) 0 (91) - (91)
EBITA before allocation of shared costs 414 197 (379) (4) 228 (2) 226
Allocation of shared costs (213) (165) 379 (1) 0 - 0
EBITA 201 32 0 (5) 228 (2) 226
Amortisation and impairment of intangible assets (58) (24) - - (82) - (82)
EBIT 143 8 - (5) 146 (2) 144
Order intake (gross) 5,214 1,312 6,526 0 6,526
Order backlog 9,621 5,970 15,591 0 15,591
Gross margin 24.9% 21.8% 23.1% 23.1%
EBITDA margin before special non-recurring items 16.4% 12.3% 7.0% 7.0%
EBITA margin before allocation of shared costs 15.1% 11.0% - -
EBITA margin 7.3% 1.8% 5.0% 5.0%
EBIT margin 5.2% 0.4% 3.2% 3.2%
Number of employees at 31 March 2020 5,682 4,784 1,533 11,999 2 12,001
Reconciliation of profit/(loss) for the period
EBIT 146 (2) 144
Income from associates 1 1
Financial income 439 4 443
Financial costs (436) (4) (440)
EBT 150 (2) 148

1) Shared costs consist of costs that are managed on Region or Group level and subsequently allocated to the divisions.

2) Other companies consist of companies with no activity, real estate companies, eliminations and the parent company.

3) Discontinued activities mainly consist of bulk material handling.

3. SEGMENT INFORMATION FOR Q1 2019

continued

Other Con Discon
DKKm Mining Cement Shared
costs¹⁾
compa
nies ²⁾
tinuing
activities
tinued
activities³⁾
FLSmidth
Group
Revenue 2,579 1,837 - 0 4,416 0 4,416
Production costs (1,890) (1,429) (18) 2 (3,335) (3) (3,338)
Gross profit 689 408 (18) 2 1,081 (3) 1,078
SG&A costs (205) (158) (324) 1 (686) (7) (693)
EBITDA before special non-recurring items 484 250 (342) 3 395 (10) 385
Special non-recurring items 0 0 - 0 0 0 0
Depreciation and impairment of property, plant and equipment (42) (15) (25) (1) (83) 0 (83)
EBITA before allocation of shared costs 442 235 (367) 2 312 (10) 302
Allocation of shared costs (196) (166) 367 (5) 0 0 0
EBITA 246 69 0 (3) 312 (10) 302
Amortisation and impairment of intangible assets (66) (28) - - (94) 0 (94)
EBIT 180 41 - (3) 218 (10) 208
Order intake (gross) 3,008 2,632 5,640 0 5,640
Order backlog 9,171 8,653 17,824 111 17,935
Gross margin 26.7% 22.2% 24.5% 24.4%
EBITDA margin before special non-recurring items 18.7% 13.6% 8.9% 8.7%
EBITA margin before allocation of shared costs 17.1% 12.8% - -
EBITA margin 9.5% 3.7% 7.1% 6.8%
EBIT margin 7.0% 2.2% 4.9% 4.7%
Number of employees at 31 March 2019 5,208 5,559 1,503 12,270 3 12,273
Reconciliation of profit/(loss) for the period
EBIT 218 (10) 208
Income from associates
Financial income
0
196
0
5
0
201
Financial costs (199) (7) (206)
EBT 215 (12) 203

1) Shared costs consist of costs that are managed on Region or Group level and subsequently allocated to the divisions.

2) Other companies consist of companies with no activity, real estate companies, eliminations and the parent company.

3) Discontinued activities mainly consist of bulk material handling.

4. REVENUE

Revenue arises from sale of life-cycle offerings to our customers. We sell a broad range of goods and services within the Mining and Cement Industries split into the main categories projects, products and services.

DKKm Q1 2020 Q1 2019
Point in time 2,164 2,261
Percentage of completion 2,356 2,134
Cash 5 21
Total revenue 4,525 4,416

Seven Regions support the sales within the Mining and Cement Industries. Below, revenue is presented in the Regions in which delivery takes place. In Q1 2020, South America represented an 11% higher share of Group revenue than the same quarter last year, whereas the share of revenue in North America and Europe contracted.

Q1 2020
DKKm Mining Cement Group
Projects 731 520 1,251
Products 331 337 668
Capital business 1,062 857 1,919
Service business 1,673 933 2,606
Total revenue 2,735 1,790 4,525
Q1 2019
DKKm Mining Cement Group
Projects 636 746 1,382
Products 289 331 620
Capital business 925 1,077 2,002
Service business 1,654 760 2,414
Total revenue 2,579 1,837 4,416

5. PROVISIONS

DKKm 31/03
2020
31/12
2019
31/03
2019
Provisions at 1 January 1,018 1,279 1,279
Foreign exchange adjustments (17) 16 20
Additions 72 439 77
Used (82) (525) (173)
Reversals (47) (191) (31)
Provisions 944 1,018 1,172
The split of provisions
is as follows:
Warranties 537 578 630
Restructuring 37 40 28
Other provisions 370 400 514
944 1,018 1,172
The maturity of provisions
is specified as follows:
Current liabilities 489 551 681
Non-current liabilities 455 467 491
944 1,018 1,172

Used provisions amounted to DKK 82m in Q1 2020, a decrease of DKK 91m from Q1 2019. Provisions used in Q1 2020 related to discontinued activities amounted to DKK 5m (Q1 2019: DKK 71m). Refer to note 8 for a further description. The remainder of the used provisions were mainly to cover our warranty obligations and loss-making projects.

8. DISCONTINUED ACTIVITIES

5. PROVISIONS – continued

Continued activities' share of Group provisions is shown below. The provisions from continued and discontinued activities add up to our total provisions.

Continued activities' share of Group provisions:

DKKm 31/03
2020
31/12
2019
31/03
2019
Provisions at 1 January 807 961 961
Foreign exchange adjustments (18) 16 20
Additions 72 439 77
Used (77) (418) (102)
Reversals (47) (191) (31)
Provisions 737 807 925

6. CONTRACTUAL OBLIGATIONS AND CONTINGENT ASSETS AND LIABILITIES

No significant changes have occurred to the nature and extent of our contractual obligations and contingent assets and liabilities compared to what was disclosed in note 2.9 in the Annual Report 2019.

Contingent liabilities at 31 March 2020 amounted to DKK 2.7bn (31 December 2019: DKK 2.8bn), which primarily include performance bonds, payment guarantees and bid bonds at DKK 2.4bn (31 December 2019: DKK 2.5bn) issued to cover project-related risks.

7. BUSINESS ACQUISITIONS

On 31 January 2020, FLSmidth acquired the business Mill-Ore Group, an Eastern Canadian provider of equipment and aftermarket services to the mining industry.

The acquisition is part of our long-term commitment to increase the level of service and support to our customers in Eastern Canada.

The assets and liabilities in the opening balance are measured using the current available information. The purchase price allocation has not been finalised. If new information becomes available this could affect the values.

Mill-Ore
DKKm Group Q1 2020
Property, plant and equipment 9 9
Patens and rights acquired 3 3
Other intangible assets 9 9
Inventories 6 6
Carrying amount of net assets acquired 27 27
Goodwill 14 14
Transaction price, cash effect 41 41

Discontinued activities effect on cash flow from operating activities:

DKKm Q1 2020 2019 Q1 2019
EBITDA (2) (19) (10)
Adjustment for gain on
sale of property, plant
and equipment etc.
0 3 3
Adjusted EBITDA (2) (16) (7)
Change in provisions (5) (108) (71)
Change in net working capital 10 (58) 9
Cash flow from operating
activities before financial
items and tax
3 (182) (69)
Financial items received and paid 0 (9) (3)
Taxes paid (2) 0 0
Cash flow from
operating activities
1 (191) (72)

Discontinued activities' share of Group provisions:

DKKm 31/03
2020
31/12
2019
31/03
2019
Provisions at 1 January 211 318 318
Foreign exchange adjustments 1 0 0
Used (5) (107) (71)
Provisions 207 211 247

8. DISCONTINUED ACTIVITIES – continued

Cash flow from discontinued operating activities totalled DKK 1m. The cash outflow was mainly due to change in provisions of DKK 5m.

Cash flow from net working capital from discontinued activities amounted to DKK 10m (Q1 2019: 9m), as net working capital related to discontinued business decreased from DKK 227m end of 2019 to DKK 215m end of Q1 2020.

Loss for the period from discontinued activities total DKK -5m (Q1 2019: DKK -9m), primarily consisting of SG&A cost.

9. NET WORKING CAPITAL

Despite reduction in trade receivables net working capital increased at the end of Q1 2020, due to lower level of trade payables and lower level of prepayments from customers.

DKKm 31/03
2020
31/12
2019
31/03
2019
Inventories 2,726 2,714 2,966
Trade receivables 4,452 5,068 4,454
Work in progress, assets 2,440 2,612 2,662
Prepayments 540 591 451
Other receivables 769 710 733
Derivative financial instruments 86 36 36
Prepayments from customers (1,493) (1,768) (1,774)
Trade payables (3,934) (4,350) (4,033)
Work in progress, liability (1,595) (1,578) (1,880)
Other liabilities (1,120) (1,242) (1,360)
Derivative financial instruments (79) (54) (48)
Net working capital 2,792 2,739 2,207
Change in net working capital (53) (539) (7)
Financial instruments and foreign
exchange effect on cash flow
(144) 91 65
Cash flow effect from change in
net working capital
(197) (448) 58

10. WORK IN PROGRESS

DKKm 31/03
2020
31/12
2019
31/03
2019
Total costs incurred 28,500 29,666 25,426
Profit recognised as income, net 2,946 2,479 2,094
Work in progress 31,446 32,145 27,520
Invoicing on account
to customers
(30,601) (31,111) (26,738)
Net work in progress 845 1,034 782
Of which is recognised
as work in progress:
Under assets 2,440 2,612 2,662
Under liabilities (1,595) (1,578) (1,880)
Net work in progress 845 1,034 782

11. EARNINGS PER SHARE (EPS)

DKKm Q1 2020 Q1 2019
Profit for the year, continuing activities 106 145
Minority interests (3) 2
FLSmidth's share of profit, continuing activities 103 147
Loss for the year, discontinued activities (5) (9)
FLSmidth's share of loss, discontinuing activities (5) (9)
FLSmidth's share of profit 98 138
Number of shares (1,000) Q1 2020 Q1 2019
Average number of outstanding shares 50,105 49,929
Dilutive effect of share options in the money 0 181
Average diluted number of outstanding shares 50,105 50,110
DKK Q1 2020 Q1 2019
Earnings per share from continuing activities 2.1 3.0
Earnings per share from discontinued activities (0.1) (0.2)
Earnings per share from continuing and discontinued activities 2.0 2.8
DKK Q1 2020 Q1 2019
Diluted earnings per share from continuing activities 2.1 3.0
Diluted earnings per share from discontinued activities (0.1) (0.2)
Diluted earnings per share from continuing and discontinued activities 2.0 2.8

12. FAIR VALUE MEASUREMENT

Q1 2020
DKKm Level 1 Level 2 Level 3 Total
Securities and
investments
6 38 44
Hedging instruments
asset
86 86
Hedging instruments
liability
(79) (79)
6 7 38 51
Q1 2019
DKKm Level 1 Level 2 Level 3 Total
Securities and
investments
9 34 43
Hedging instruments
asset
36 36
Hedging instruments
liability
(48) (48)
9 (12) 34 31

Financial instruments measured at fair value are measured on a recurring basis and categorised into the following levels of the fair value hierarchy:

  • Level 1: Observable market prices for identical instruments
  • Level 2: Valuation techniques primarily based on observable prices or traded prices for comparable instruments
  • Level 3: Valuation techniques primarily based on unobservable prices

Securities and investments measured at fair value through profit/loss are either measured at quoted prices in an active market for the same type of instrument (level 1) or at fair value based on available data (level 3).

Hedging instruments are not traded on an active market based on quoted prices. Measured instead using a valuation technique, where all significant inputs are based on observable market data; such as exchange rates, interest rates, credit risk and volatilities (level 2).

There have been no significant transfers between the levels in Q1 2020 and Q1 2019.

13. EVENTS AFTER THE BALANCE SHEET DATE

On 3 April 2020, FLSmidth obtained additional committed credit facilities of DKK 500m to bolster its liquidity buffer in a period of extraordinary uncertainty, due to the COVID-19 pandemic. We are closely monitoring the development in the COVID-19 pandemic and the governments' and other businesses' responses which may have an impact on us.

We are not aware of any other subsequent matters that could be of material importance to the Group's financial position.

14. ACCOUNTING POLICIES

The condensed interim report of the Group for the first quarter of 2020 is presented in accordance with IAS 34, Interim Financial Reporting, as approved by the EU and additional Danish disclosure requirements regarding interim reporting by listed companies.

Apart from the below mentioned changes, the accounting policies are unchanged from those applied in the 2019 Annual Report. Reference is made to note 7.5, Accounting policies, note 7.6, Impact from new IFRS, note 7.7, New IFRS not yet adopted and to specific notes in the 2019 Annual Report for further details.

CHANGES IN ACCOUNTING POLICIES

As of 31 March 2020, the FLSmidth Group has implemented all new or amended accounting standards and interpretations as adopted by the EU and applicable for the 2020 financial year. None of the new or amended standards or interpretations are expected to have significant impact on the consolidated financial statements.

STATEMENT BY MANAGEMENT

The Board of Directors and Executive Management have today considered and approved the consolidated condensed interim financial statements for the period 1 January – 31 March 2020.

The consolidated condensed interim financial statements are presented in accordance with IAS 34, Interim Financial Reporting, as adopted by the EU and Danish disclosure requirements for interim reports of listed companies. The consolidated condensed interim financial statements have not been audited or reviewed by the Group´s independent auditors.

In our opinion, the consolidated condensed interim financial statements give a true and fair view of the Group's financial position at 31 March 2020 as well as of the results of its operations and cash flows for the period 1 January – 31 March 2020.

In our opinion, the management review gives a fair review of the development in the Group's activity and financial matters, results of operations, cash flows and financial position as well as a description of the principal risks and uncertainties that the Group faces.

Valby, 28 April 2020

EXECUTIVE MANAGEMENT

Thomas Schulz Group CEO

Annette Høi Butt Terndrup Group Executive Vice President

BOARD OF DIRECTORS

Vagn Sørensen Chairman

Tom Knutzen Vice Chairman

Gillian Dawn Winckler

Thrasyvoulos Moraitis

Richard Robinson Smith

Anne Louise Eberhard

Mette Dobel

Søren Dickow Quistgaard

Claus Østergaard

FORWARD-LOOKING STATEMENTS

FLSmidth & Co. A/S' financial reports, whether in the form of annual reports or interim reports, filed with the Danish Business Authority and/or announced via the company's website and/or NASDAQ Copenhagen, as well as any presentations based on such financial reports, and any other written information released, or oral statements made, to the public based on this report or in the future on behalf of FLSmidth & Co. A/S, may contain forward looking statements.

Words such as 'believe', 'expect', 'may', 'will', 'plan', 'strategy', 'prospect', 'foresee', 'estimate', 'project', 'anticipate', 'can', 'intend', 'target' and other words and terms of similar meaning in connection with any discussion of future operating or financial performance identify forwardlooking statements. Examples of such forward-looking statements include, but are not limited to:

  • Statements of plans, objectives or goals for future operations, including those related to FLSmidth & Co. A/S' markets, products, product research and product development.
  • Statements containing projections of or targets for revenues, profit (or loss), capital expenditures, dividends, capital structure or other net financial items.
  • Statements regarding future economic performance, future actions and outcome of contingencies such as legal proceedings and statements regarding the underlying assumptions or relating to such statements.
  • Statements regarding potential merger & acquisition activities.

These forward-looking statements are based on current plans, estimates and projections. By their very nature, forward-looking statements involve inherent risks and uncertainties, both general and specific, which may be outside FLSmidth & Co. A/S' influence, and which could materially affect such forward-looking statements.

FLSmidth & Co. A/S cautions that a number of important factors, including those described in this report, could cause actual results to differ materially from those contemplated in any forward-looking statements.

Factors that may affect future results include, but are not limited to, the severity, magnitude and duration of the COVID-19 pandemic, including impacts from governments' responses to the pandemic on our operations as well as derivative effects on our customers' businesses, and on global supply chains that may impact our operations, cash flows, financial performance and position, global as well as local political and economic conditions, including interest rate and exchange rate fluctuations, delays or faults in project execution, fluctuations in raw material prices, delays in research and/or development of new products or service concepts, interruptions of supplies and production, unexpected breach or termination of contracts, marketdriven price reductions for FLSmidth & Co. A/S' products and/or services, introduction of competing products, reliance on information technology, FLSmidth & Co. A/S' ability to successfully market current and new products, exposure to product liability and legal proceedings and investigations, changes in legislation or regulation and interpretation thereof, intellectual property protection, perceived or actual failure to adhere to ethical marketing practices, investments in and divestitures of domestic and foreign enterprises, unexpected growth in costs and expenses, failure to recruit and retain the right employees and failure to maintain a culture of compliance. Unless required by law FLSmidth & Co. A/S is under no duty and undertakes no obligation to update or revise any forwardlooking statement after the distribution of this report.

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