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StrongPoint

Quarterly Report Apr 28, 2022

3767_rns_2022-04-28_caa25338-cdf7-4327-84e9-8ca5421bdc45.pdf

Quarterly Report

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Financial report and status

StrongPoint | Q1 2022 StrongPoint | Q1 2022

Highlights 1st quarter

Record revenue despite impact from global component shortages

Financial figures

  • Revenue growth 21% to 300.7 MNOK (249.3), best quarter ever for the continued operations (Retail Technology), with a very strong development in Norway and Spain
  • EBITDA at 11.5 MNOK (13.6), influenced by substantial continued development in e-commerce R&D, Sales and marketing, in addition to cost related to due diligence of Air Link Group Ltd in UK and Ireland
  • Cash flow from operational activities 11.9 MNOK (21.6) and disposable funds of 295.3 MNOK

Continued customer success in priority areas

  • Salling Group, the largest grocery retailer in Denmark, ordered additional grocery lockers
  • Agreement with Palink (part of REWE Group) for self-checkout solutions in the Baltics
  • Framework agreement with SPAR International as a Preferred Supplier for e-commerce solutions

Further progress on 2025 strategic ambitions

  • The Spanish operation achieved a close to break even EBITDA in Q1 2022
  • Two new members was appointed to Executive Management Team: Chris Mackie as SVP E-commerce and Magnus Rosén as SVP and MD Sweden
  • StrongPoint signed an exclusive, non-binding term sheet to acquire 100% of the shares in Air Link Group Limited in UK and Ireland

Key figures (MNOK)

Revenue 300.7 249.3 981.3
EBITDA 11.5 13.6 53.6
EBITDA margin 3.8% 5.5% 5.5%
Operating profit (EBIT) 4.8 7.5 27.5
Ordinary profit before tax (EBT) 3.5 8.6 25.9
Cash flow from operational activities 11.9 21.6 225.5
Cash flow from operational activities ex discontinued operations 11.9 19.3 55.7
Disposable funds 295.3 149.4 274.2
Q1 2022 Q1 2021 Year 2021
Revenue 300.7 249.3 981.3
EBITDA 11.5 13.6 53.6
EBITDA margin 3.8% 5.5% 5.5%
Operating profit (EBIT) 4.8 7.5 27.5
Ordinary profit before tax (EBT) 3.5 8.6 25.9
Cash flow from operational activities 11.9 21.6 225.5
Cash flow from operational activities ex discontinued operations 11.9 19.3 55.7
Disposable funds 295.3 149.4 274.2
Earnings per share from continued operations (NOK) 0.07 0.19 0.51
Earnings per share from continued operations, adjusted 0.11 0.23 0.67
Earnings per share included discontinued operations (NOK) 0.07 0.23 4.32

In the first quarter of 2022 we tipped the 300 MNOK turnover mark and achieved our best quarter ever as a Retail Technology focused company, growing a remarkable 21% vs. same quarter last year. The achievement is even more impressive considering negative currency effects, where an adjustment for currency would have resulted in a 24% growth. Furthermore, as component shortages continue to have an effect, we could have seen an additional approximate 15 MNOK revenue, or an additional 6% growth from revenues pushed out to later quarters. The first quarter was positively impacted by in-store efficiency solutions, with continued large-scale rollouts of Electronic Shelf Labels (ESLs) from Pricer and our own proprietary Cash Management solutions.

Our EBITDA in the first quarter was 11.5 MNOK (3.8%), down from 13.6 MNOK (5.5%) the same quarter last year, impacted by considerable, continued investments in sales, marketing and product development within E-commerce and key in-store productivity solutions as well as costs associated with the acquisition of ALS. In total, we estimate these higher costs to be in the order of magnitude of 7 MNOK. High sales of ESLs with lower margins than proprietary solutions also contribute to the margin decline.

The first quarter results tell a story about a resilient business that is growing very strongly in its traditional in-store productivity solutions, led by our operations in Norway and a rejuvenated Spain. It also tells a story of a company with a large upside potential within E-commerce logistics. Not only is there a top line potential, but also a significant bottom line potential as margins reaped by StrongPoint are typically higher in this area, as many of the solutions have significant scale advantages. Although this quarter's strong revenue growth of in-store solutions contributed to a relative decline of revenue of E-commerce to only 6%, the relatively low contribution from E-commerce does not reflect the activity and interest level in this space. I expect the contribution from our E-commerce solutions area to be a lot stronger going forward, with pilots and customer interest continuing to be very high.

The Russian attack on Ukraine cannot be left unspoken. StrongPoint strongly condemns the Russian Authorities' unlawful and horrendous acts of violence against Ukraine and its people. Following the divestment of our Cash Security business at the end of 2020, StrongPoint does not have any business activities in Russia. Our Baltic operations have had a handful of Ukrainian software contractors supporting our business, and all of these employees including their families have been offered permanent positions in the Baltics. In addition, company-wide donation campaigns, with StrongPoint matching personal donations, have contributed to financial assurance of the above-mentioned contractors and families as well as recognized aid organizations operating in Ukraine and the neighboring countries.

In the quarter we welcomed two new members to StrongPoint's Executive Management Team (EMT), Chris Mackie and Magnus Rosèn. Chris is now leading our E-commerce sales efforts and brings a wealth of experience in the area. Magnus now leads our Swedish operations as well as our E-commerce product development. With extensive past experience from ICA e-commerce it is difficult to envisage anyone with a better fit to take the helm following Göran Thörn's well deserved retirement.

In February, we announced the intention to acquire Air Link Group. Our team and advisors have, and are continuing to, conduct the necessary due diligence of the company. In due time, I believe that getting ALS as a part of the StrongPoint family will be a great success and a highly value creating acquisition.

Having commented on our Spanish operations throughout last year as we have undergone a significant turnaround of our operations in the country, I am pleased to announce a topline growth rate of more than 50% with a close-to break-even result in the first quarter of 2022.Whereas much work remains to build the organization and business we want in Spain, this certainly is a big step in the right direction.

The future remains bright and promising, and I am confident about our success in the future. We continue to see that our solutions are attracting attention from grocery retailers in our target markets attracted by our world-class proprietary and partner solutions. We continue to ramp our team and required resources to execute on our aligned and communicated strategy. As more and more grocery retailers discover our solutions, I believe we can be optimistic in achieving our 2025 strategic ambitions.

Stay safe and strong!

CEO's perspective

The demand for grocery retail technology and StrongPoint's solutions continues to be strong. The first quarter of 2022 shows that in-store productivity solutions are in high demand and that only challenging component access holds back even larger growth. Behind the scenes, our e-commerce offering is being continuously improved with hardware and software improvements as well as significant ramp-up investments in sales and marketing resources. Further in the quarter, we have engaged intensively with

Air Link Group (ALS) in a due diligence phase, as part of the announced intention to acquire the company, paving the way for a StrongPoint presence in to the UK and Ireland. StrongPoint is delivering its best quarter ever as a Retail Technology focused company. StrongPoint's 'double' opportunity' – capitalizing on the opportunity arising from the increased demand for e-groceries and in-store efficiency – continues to be more relevant than ever. I remain, along with my management team, committed and confident in achieving our 2.5 BNOK 2025 ambitions.

Jacob Tveraabak CEO of StrongPoint

Record revenue despite impact from global component shortages

The total revenue increased by 20.6% compared with same quarter last year, and the best quarter ever for the continued operations (Retail Technology). Norway and Spain increased their revenue by 63% and 52%, respectively, compared to the same quarter last year. Although overall revenue growth was solid, it was still negatively influenced by unfavorable foreign currency exchange rate development and the ongoing shortage of components for payment solutions. The EBITDA declined with 2.1 MNOK, and the EBITDA margin declined to 3.8% (5.5%) following the ongoing investments in e-commerce R&D, sales and marketing and also accrued cost for the ongoing due diligence of Air Link Group Ltd. Ongoing investments consists of planned activities supporting the ambitions in the 2025 strategy. Along with the accrued acquisition expenses, the total cost increase amounts to 7 MNOK compared to same quarter last year. The EBITDA was also negatively affected by the component shortages and foreign currency. Number of employees increased by 28 compared to Q1 last year, with a majority hired within e-commerce. StrongPoint introduces two new reporting segments: Nordics and Rest of Europe including R&D. The Nordics represents the operating units in Norway and Sweden, while Rest of Europe including R&D represents all other

geographic operating units including partners. Group R&D activities are presented as part of the "Rest of Europe" reporting segment.

StrongPoint Group

StrongPoint is a retail technology company that provides solutions to make shops smarter, shopping experiences better and online grocery shopping more efficient.

Operating revenue per quarter (MNOK)

StrongPoint Group

EBITDA per quarter (MNOK)

100

120

Revenue Q1 Year
MNOK 2022 2021 2021
Nordics 214.5 172.3 695.5
Rest of Europe incl. R&D 86.2 80.0 293.1
ASA/Elim - -3.2 -7.2
Total 300.7 249.3 981.3
EBITDA Q1 Year
MNOK 2022 2021 2021
Nordics 17.6 18.1 77.0
Rest of Europe incl. R&D 5.0 5.7 14.6
ASA/Elim -11.1 -10.2 -38.0
Total 11.5 13.6 53.6
Number of employees 418 390 400

25 350 StrongPoint signed a new agreement with the retail chain Palink (part of REWE Group) to supply and install self-checkout solutions for around 2 MEUR. Palink, that is managing "IKI" brand stores in Lithuania, has actively expanded its self-checkout network already for several years. The estimated value of the agreement is around EUR 2 million, excluding the revenue of installation and future technical support.

Continued customer success in priority areas

5 10 15 20 100 200 250 300 StrongPoint was chosen by SPAR International as a Preferred Supplier for e-commerce order picking, click and collect e-commerce and in-store cash management solutions. SPAR International is one of the most recognized grocery retail brands with over 13,500 stores in 48 countries across four continents. The framework agreement gives the SPAR Partners in the SPAR network easier access to certain StrongPoint solutions via their internal intranet.

The largest grocery retailer in Denmark, Salling Group, ordered additional grocery lockers as well as adding modules to their current locker installations from StrongPoint for their Føtex chain. Following the success of the first roll-out, Salling Group decided to install StrongPoint grocery lockers at eight new locations and add additional capacity to their existing units as they continue to expand their e-grocery pickup offer.

60 80 100 120 On February 14, a non-binding term sheet to acquire 100% of the shares in Air Link Group Limited (Air Link) was signed. Air Link is a retail solutions company that provides construction services, grocery lockers, self-checkouts, vending systems and queue management systems to grocery retailers. The ongoing Due Diligence and negotiation of the share purchase agreement are progressing with an aim to conclude within short.

Further progress on 2025 strategic ambitions

The Spanish operations managed to achieve almost break-even results in Q1 2022, despite delays from component situation and a long-lasting strike in the Spanish transport sector. The market has started to pick up after a long period with restrictions following the pandemic. The local management is working consistently to both recruit new employees within sales and marketing and to increase sales to the grocery retail market.

During the quarter, two new members were appointed to the Executive Management Team: Chris Mackie as SVP E-commerce and Magnus Rosén as SVP and MD Sweden.

2025 Strategic ambition

StrongPoint has a strategic ambition to achieve NOK 2.5 billion in revenues and EBITDA margins of 13-15% by 2025.

StrongPoint's world class retail technology solutions for increasing in-store efficiency and e-commerce technology for online order picking and last mile solutions have a double opportunity to meet two key global trends affecting grocery retailers. Firstly, the pressure on brick and mortar retailers' margins means that grocery retailers need to find ways to increase in-store productivity to boost profitability. Secondly, the pressure to develop an online presence, grow their market share and reduce costs means they need highly efficient order fulfilment solutions and provide multiple last-mile delivery and pick-up options. These two key industry trends have only been accelerated by the global demand for online groceries during the global Covid-19 pandemic.

To respond to the changes in the industry following the events of 2020, StrongPoint has updated its strategy to achieve its 2025 ambitions.

StrongPoint Solutions

Online

Grocery Picking

Order Picking solution * AutoStore Micro-Fulfillment centers

Last mile

Click & Collect Lockers * Drive-thru * Pick-up in-store * Home delivery with route optimization

In-store

In-store Productivity

Pricer Electronic Shelf Labels ShopFlow Logistics * Digi Scales and Wrapping Systems Reflexis Task and Labour Management

Payment Solutions

CashGuard Cash Management *

Check Out Efficiency

Self-Checkout * Self-Scanning Vensafe Sales Automation *

Retail Management

POS Systems Commerce Management System

* Proprietary technologies

BNOK 2.5 in 2025 EBITDA 13-15%

StrongPoint's financial ambitions

Our T-shaped strategy to create a BNOK 2.5 Retail Technology company

Norway

The revenue in Norway increased by 63.2% compared to the same quarter last year. Installation of Pricer ESL to large retail chains and CashGuard rollout to NorgesGruppen were the main contributors to the growth, contributing to an 88.7% growth in product sales. Approximately 70% of the announced ESL contracts for NorgesGruppen and COOP have been installed. The global constraints on components affected the sale of Cash Management solutions in Q1 by 3.5 MNOK. The business expects additional delay in the installation of CashGuards as the shortage of component situation continues.

Sweden

The revenue in Sweden declined by 7.9% compared to the same period last year, adjusted for currency the revenue increased by 0.8%. Sale and installation of Pricer ESL grew by almost 30% in the quarter. The e-commerce sale declined by 64% in the quarter compared to last year, driven by very high installations of Click & Collect lockers in Q1 last year. Sweden has the highest installed base of lockers with 225 lockers in operation.

Nordics

The new reporting segment Nordics currently consist of the operating business units in Norway and Sweden. The revenue and EBITDA figures are consistent with the internal reporting structure to the Board of Directors and executive management.

Q1 Year
MNOK 2022 2021 2021
Product Sales 97.5 51.7 247.6
Service 30.3 26.6 114.1
Revenue 127.8 78.3 361.6
Q1 Year
MNOK 2022 2021 2021
Product Sales 53.4 58.7 195.0
Service 33.3 35.4 138.9
Revenue 86.7 94.1 333.9
Q1 Year
MNOK 2022 2021 2021
- Norway 127.8 78.3 361.6
- Sweden 86.7 94.1 333.9
Total Revenue 214.5 172.3 695.5
EBITDA 17.6 18.1 77.0
- In % 8.2% 10.5% 11.1%
EBT 14.9 15.3 66.0
- In % 7.0% 8.9% 9.5%

The reporting segment increased by 25.7% compared to the same quarter last year, with a significant growth in Norway and a decline in Sweden. The growth came in majority from increased sale of Electronic Shelf Labels and Cash Management solutions in Norway, while the reduced sale of e-commerce (mainly Click & Collect lockers) contributed to the decline in Sweden. The EBITDA and EBT was on the same level as Q1 last year.

Baltics

The business in the Baltics declined by 23.2% in the quarter compared to the same quarter last year. The service revenue grew by 65.6% as there have been several software development projects this quarter. Last year's product revenue was high due to a large rollout SCO project. The reporting segment announced a new order of self-checkouts to IKI of 2 MEUR in revenue not including installation and service, installation of this order will start in Q2. In the quarter, the main activities have been within development, installation and support on POS and ERP software projects.

Spain

The Spanish revenue grew by 52.2% from the same quarter last year and continues the positive trend from Q4 last year. The main customer market continues to be the horeca segment which is picking up from the pandemic but not fully recovered yet. The revenue was also negatively affected by the shortage of components (combo cards) and a truck transport strike in March. More than 20% of the cash management installations done in Q1 2022 was on a rental contract. The local organization has focused on cost control and managed to achieve almost break-even EBITDA in the period. There are recruitment, sales and marketing activities ongoing to improve StrongPoint's market position.

Partners

Bullion IT ordered 250 CashGuard units in September last year to be delivered during first half of 2022, and only 1/5 of that was delivered on this order this period due to the ongoing shortage of components. The shortage of components is expected to continue, hence pushing the delivery of this order out in quarters beyond Q2.

Q1 Year
MNOK 2022 2021 2021
Product Sales 20.6 43.3 109.4
Service 23.7 14.3 80.7
Revenue 44.3 57.6 190.1
Q1 Year
MNOK 2022 2021 2021
Product Sales 18.2 11.0 53.7
Service 4.4 3.9 13.8
Revenue 22.7 14.9 67.5
Q1 Year
MNOK 2022 2021 2021
Product Sales 18.7 7.5 32.5
Service 0.5 0.0 3.0
Revenue 19.2 7.5 35.4

Rest of Europe incl. R&D

The new reporting segment Rest of Europe consists of the operating business units in the Baltics and Spain, in addition to partner sales in the rest of Europe and Africa. The ongoing R&D costs for own products have been allocated to this area as the outcome for the activities is to enable international sales outside the Nordics (top of the "T" in the strategy plan). The revenue and EBITDA figures are consistent with the internal reporting structure to the Board of Directors and executive management.

Q1 Year
MNOK 2022 2021 2021
- Baltic 44.3 57.6 190.1
- Spain 22.7 14.9 67.5
- Rest of Europe 19.2 7.5 35.4
Total Revenue 86.2 80.0 293.1
EBITDA 5.0 5.7 14.6
- In % 5.8% 7.1% 5.0%
EBT 1.5 1.9 -1.9
- In % 1.8% 2.4% -0.7%

In-store Productivity

A substantial part of the growth in Q1 2022 comes from installation of Pricer Electronic Shelf Labels in the Nordics. The product sale for in-store productivity grew by 56% compared with the same quarter last year, where of Norway contributes most to the growth but also Sweden had a good quarter compared to Q1 2021. The announced large orders in Norway have reached an installation rate of approx. 70%.

Payment Solutions

Despite the ongoing challenges in the global supply of combo cards, the Payment Solutions segment grew by 62.7% in the period. StrongPoint use the financial capacity to pre-produce the cash management systems as far as possible to reduce time to delivery when the suppliers manage to purchase the items with low availability. The Norwegian and South African cash management business more than doubled in the quarter, while the Spanish operation grew by approx. 50% compared to last year. The component situation affected the revenue by around 15 MNOK on orders not delivered. The quarter-to-quarter delay will maintain as long as the component situation exists in the market.

Check Out Efficiency

Check Out Efficiency decreased by 37.3% compared to the same quarter last year, as especially the Baltic business had a large roll-out of self-checkout during first quarter 2021. The increased service revenue reflects that the number of active units have increased.

Other retail technology

Other retail technology, mainly software projects in the Baltics, increased by 33.2% in the period. The revenue consists of both software, services, and hardware deliveries, both from recurring operation and development projects, for the large grocery retailers in Lithuania.

Relative share of revenue per segment (%)

StrongPoint Group

Segments

Q1 Year
MNOK 2022 2021 2021
Product Sales 105.8 67.9 283.9
Service 22.4 18.9 82.0
Revenue 128.3 86.8 365.9
Q1 Year
MNOK 2022 2021 2021
Product Sales 51.1 21.1 102.3
Service 30.3 29.0 122.2
Revenue 81.4 50.0 224.5
Q1 Year
MNOK 2022 2021 2021
Product Sales 8.9 20.4 64.9
Service 10.6 10.7 43.2
Revenue 19.5 31.1 108.1
Q1 Year
MNOK 2022 2021 2021
Product Sales 24.1 45.3 116.1
Service 8.9 7.2 34.2
Revenue 33.0 52.4 150.3
Q1 Year
MNOK 2022 2021 2021
Product Sales 19.3 16.2 62.2
Service 19.2 12.7 50.9
Revenue 38.5 28.9 113.1

E-commerce logistics

The e-commerce logistics segment declined by 37.3% compared to the same quarter last year. Rolling 12 months recuring revenue was maintained at the same lavel as last quarter, so the decline comes from reduced installation of Click & Collect lockers.

Technology and R&D update

During the corona pandemic, StrongPoint's products have ensured that retailers have been able to quickly handle an extreme increase in e-commerce volumes with efficiency, profitability and customer satisfaction. During Q1, there was a temporary reduction in the growth rates of e-commerce driven by the post pandemic reopening of the society. This has aslo led to fewer installations of Click & Collect lockers in the quarter. E-commerce is assumed to continue to grow with double-digit numbers in the coming years and thus customers' demands for efficient solutions that create customer value and long-term profitability will increase.

The development of the new generation G3 platform continues at an unabated pace with, for example, integration with Autostore's micro fulfillment centers (MFC), expanded Click & Collect opportunities, better transparency in the order flow for the consumer and further improved efficiency in the store pick. During Q1 2022 a functionality was launched, that makes it possible for customers to handle orders with extremely short delivery times (Q-commerce). The influx of new customers on the G3 platform is going according to plan, and during Q1 2022 several new Swedish and international customers was enrolled.

Rolling 12 months recuring revenue (MNOK)

Retail Technology

Tell us a bit about yourself

I have over 20 years experience working for global software companies including extensive experience working with leading grocery retailers. In fact I started my career working for the grocery retailer ASDA in the UK as a department store manager.

I next worked for a WMS vendor for 15 years. My first project was the implementation of their system for Ocado who started their commercial Grocery delivery service in 2002 using the software to pick, pack and despatch their orders.

During those 15 years my teams and I implemented numerous warehouse management and workforce management systems for Grocers and ecommerce retailers. I saw first-hand the impact a well-designed picking and packing dialogue can have on productivity and profitability.

What made you want to join StrongPoint?

I was amazed by the potential impact of StrongPoint's technologies in markets where we haven't been before – or are still scaling up. It's the attention to details and all the countless micro-adjustments that the team has made over the years where the magic lies. I want to help bring to market an amazing solution suite and have real impact on grocey retailers' bottom line.

What are the key trends for grocery retailers?

Firstly, there is a shift towards smaller assortments and less variety. When lockdowns first hit, the simple challenge of feeding people required retailers to

focus on the essentials. The shift to online has taught consumers to make better lists, and online shopping's algorithms and instant carts again narrow what we buy.

Secondly, there is a focus on speed and safety redefining how convenience is understood. The pandemic has changed our perception of safety and it has accelerated the rollout of self-service checkouts, digital payments, and payment apps. Overall, there is an accelerated shift towards a cash-free economy.

Thirdly we are seeing an evolution of store models. The adoption of e-commerce in groceries is impacting store size, store layouts and leading to the repurposing of less profitable stores into dark stores.

Chris Mackie

Chris Mackie, SVP E-commerce

Tell us a bit about yourself

I have spent my entire career withing with business and technology development in retail and then mainly for the grocery industry. From the time I started at Statoil in the 1990s via the grocery retailer ICA Sweden where I worked in both the IT and development of their e-commerce offer for many years.

What made you want to join StrongPoint?

I have known StrongPoint for a long time as they are one of the leading players in Sweden in retail technology and solutions for e-commerce. The choice to start at StrongPoint felt obvious, they are going forward and investing and have a clear strategy for growth in their sector. This is the start of an exciting new journey!

How do you see you can leverage your e-grocery experience?

Physical and digital commerce is developing at an ever-faster pace. The change is made possible by new technology and it is

driven by new customer expectations and behaviors. Not least in the e-commerce of groceries where the change was accelerated during the pandemic and completely new customer groups started shopping online. With my experience in retail, and then especially the grocery trade, I have good insights into the consumer's needs and driving forces and a deep understanding of the reality of stores and retailers.

Magnus Rosén

Magnus Rosén, SVP and MD Sweden

Statement from the Board

The Board and group CEO have today considered and approved StrongPoint's financial statements for the first quarter 2022, including comparative consolidated figures for the first quarter 2021. This report has been prepared in accordance with IAS 34 on interim financial reporting as determined by the European Union, and with supplementary requirements pursuant to the Norwegian Securities Trading Act. The Board and CEO hereby declare, to the best of their knowledge, that the financial statements for the first quarter 2022 have been prepared in accordance with prevailing accounting principles and that the information in the financial statements gives a true and fair view of the assets, liabilities, financial position and profit of the group taken as a whole at 31 March 2022 and 31 March 2021. To the best of their knowledge, the report gives a true and fair overview of important events during the accounting period and the impact of these events on the financial statements.

Morthen Johannessen Chairman

Klaus de Vibe Director

Camilla AC Tepfers Director

The Board of Directors of StrongPoint ASA

Rælingen 27 April 2022

Peter Wirén Director

Ingeborg Molden Hegstad Director

Jacob Tveraabak CEO

Accounting year

General meeting

Dividend per share

28.04.2022 Proposed 0.80 28.04.2021 0.70 22.10.2020 0.60 26.04.2019 0.55 24.04.2018 0.50 20.04.2017 0.50 05.01.2017 Extraordinary 1.00 28.04.2016 0.45 30.04.2015 0.35 25.04.2014 0.30 26.04.2013 0.25 08.05.2012 0.25

Cash flow and equity

After the sale of both Cash Security (2020) and Labels (2021) reporting segments the Group has a net positive cash position. Cash flow from operational activities in the first quarter was 11.9 MNOK (21.6).

Disposable funds were 295.3 MNOK (149.4) per March 31, 2022, of which 100 MNOK was available credit facility. The net interest-bearing debt decreased by 25.3 MNOK compared to the end of the last quarter and ended with a positive net cash position of 141.5 MNOK.

The Group's holding of own shares at the end of the first quarter amounted to 637,451, which represents 1.4 per cent of the outstanding shares.

The Group has shareholder programs for the board of directors, the Group executive management and the employees. 57,266 shares have been distributed so far in 2022 (166,157 in the year 2021).

StrongPoint has a long-term incentive program for management and key employees. More information on the program can be found in note 7.

The Board will propose a dividend of NOK 0.80 per share at the Annual General Meeting April 28, 2022.

KNOK Q1 2022 Q1 2021 Chg. % YTD 2022 YTD 2021 Chg. % Year 2021
Operating revenue 300 679 249 255 20.6% 300 679 249 255 20.6% 981 339
Cost of goods sold 184 688 144 975 27.4% 184 688 144 975 27.4% 560 104
Payroll 68 129 65 729 3.7% 68 129 65 729 3.7% 255 147
Share based compensation 1 439 1 305 10.2% 1 439 1 305 10.2% 6 178
Other operating expenses 34 919 23 639 47.7% 34 919 23 639 47.7% 106 285
Total operating expenses 289 174 235 649 22.7% 289 174 235 649 22.7% 927 714
EBITDA 11 505 13 606 -15.4% 11 505 13 606 -15.4% 53 625
Depreciation tangible assets 5 000 4 242 17.9% 5 000 4 242 17.9% 18 718
Depreciation intangible assets 1 751 1 906 -8.2% 1 751 1 906 -8.2% 7 403
EBIT 4 754 7 458 -36.3% 4 754 7 458 -36.3% 27 504
Interest expenses 80 514 -84.4% 80 514 -84.4% 1 596
Other financial expenses/currency differences 1 234 -1 552 179.5% 1 234 -1 552 179.5% 184
Profit from AC, Service companies 74 78 -5.3% 74 78 -5.3% 175
EBT 3 514 8 575 -59.0% 3 514 8 575 -59.0% 25 899
Taxes 343 268 27.8% 343 268 27.8% 3 542
Profit from continued operations 3 171 8 307 -61.8% 3 171 8 307 -61.8% 22 357
Profit after tax from discontinued operations - 1 775 - 1 775 168 418
Profit/loss after tax 3 171 10 081 -68.5% 3 171 10 081 -68.5% 190 775
Earnings per share
Number of shares outstanding 44 376 040 44 376 040 44 376 040 44 376 040 44 376 040
Av. number of shares - own shares 43 723 395 44 307 119 43 723 395 44 307 119 44 190 919
Av. number of shares diluted- own shares 45 623 395 45 457 119 45 623 395 45 457 119 46 265 919
EPS from continued operations 0.07 0.19 0.07 0.19 0.51
EPS included discontinued operations 0.07 0.23 0.07 0.23 4.32
Diluted EPS from continued operations 0.07 0.18 0.07 0.18 0.48
Diluted EPS incl. discontinued operations 0.07 0.22 0.07 0.22 4.12
EBITDA per share from continued operations 0.26 0.31 0.26 0.31 1.21
EBITDA per share incl. discontinued operations 0.26 0.44 0.26 0.44 1.56
Diluted EBITDA per share from continued
operations
0.25 0.30 0.25 0.30 1.16
Diluted EBITDA per share incl. discontinued
operations
0.25 0.43 0.25 0.43 1.49
Total earnings
Profit/loss after tax 3 171 10 081 -68.5% 3 171 10 081 -68.5% 190 775
Exchange differences on foreign operations -9 117 -22 682 59.8% -9 117 -22 682 59.8% -19 400
Total earnings -5 947 -12 600 52.8% -5 947 -12 600 52.8% 171 375

Consolidated income statement

Consolidated balance sheet

KNOK 31.03.2022 31.03.2021 31.12.2021
ASSETS
Intangible assets 27 542 37 376 30 371
Goodwill 120 347 142 288 124 641
Tangible assets 19 786 26 094 19 031
Right-of-use assets 38 216 52 956 43 241
Long term investments 4 916 5 779 4 775
Other long term receivables 856 22 372 15 622
Deferred tax 16 844 11 339 17 240
Non-current assets 228 508 298 205 254 921
Inventories 177 159 138 838 211 256
Accounts receivables 213 025 196 324 175 627
Prepaid expenses 24 472 20 950 16 646
Other receivables 6 511 10 078 13 885
Bank deposits 195 282 49 432 174 198
Current assets 616 449 415 622 591 612
TOTAL ASSETS 844 957 713 827 846 533
EQUITY AND LIABILITIES
Share capital 27 513 27 513 27 513
Holding of own shares -395 -52 -364
Other equity 465 082 328 521 471 041
Total equity 492 200 355 983 498 190
Long term interest bearing liabilities 10 923 11 247 11 236
Long term lease liabilities 29 736 30 063 25 972
Deferred tax liabilities 8 786 7 843 8 720
Total long term liabilities 49 445 49 153 45 928
Short term interest bearing liabilities 4 630 6 661 4 768
Short term lease liabilities 8 530 24 747 16 086
Accounts payable 102 564 62 423 101 969
Taxes payable 7 069 15 112 11 717
Other short term liabilities 180 518 199 749 167 874
Total short term liabilities 303 312 308 692 302 415
TOTAL EQUITY AND LIABILITIES 844 957 713 827 846 533

Overview of changes in the equity

KNOK Share
capital
Treasury
shares
Other paid
in equity
Translation
variances
Share
Option
Program
Other
equity
Total
equity
Equity 31.12.2020 27 513 -52 351 262 66 252 440 -79 355 366 059
Purchase/sale of own shares -313 -13 322 -13 635
Dividend 2020 -31 050 -31 050
Share Option Program 5 441 5 441
Profit this year after tax 190 775 190 775
Other comprehensive income
and expenses
-19 400 -19 400
Reclassification discontinued
operations
-11 028 11 028 -
Equity 31.12.2021 27 513 -364 351 262 35 824 5 881 78 076 498 190
Purchase/sale of own shares -1 186 -1 186
Dividend 2020 - -
Share Option Program 1 143 1 143
Profit this year after tax 3 171 3 171
Other comprehensive income
and expenses
-9 117 -9 117
Equity 31.03.2022 27 513 -364 351 262 26 706 7 024 80 061 492 200

Statement of cash flow

KNOK Q1 2022 Q1 2021 YTD 2022 YTD 2021 Year 2021
Ordinary profit before tax continued operations 3 514 8 575 3 514 8 575 25 899
Ordinary profit before tax discontinued operations - 2 246 - 2 246 169 755
Net interest 80 662 80 662 1 935
Tax paid -4 389 -1 089 -4 389 -1 089 -17 856
Share of profit, associated companies -74 -78 -74 -78 -175
Ordinary depreciation 6 751 9 650 6 751 9 650 33 431
Profit / loss on sale of fixed assets - -743 - -743 -793
Change in inventories 29 392 -1 460 29 392 -1 460 -74 046
Change in receivables -40 851 14 065 -40 851 14 065 34 601
Change in accounts payable 2 961 -16 924 2 961 -16 924 22 673
Change in other accrued items 14 466 6 671 14 466 6 671 30 057
Cash flow from operational activities 11 851 21 575 11 851 21 575 225 483
Payments for fixed assets -1 944 -2 467 -1 944 -2 467 -8 794
Investments in other companies -67 -4 001 -67 -4 001 -3 001
Payment from sale of fixed assets - 739 - 739 738
Net effect acquisitions previous years - - - - -4 200
Net effect divestment 19 641 - 19 641 - 199 888
Dividends received from associated companies - - - - 100
Interest income 324 36 324 36 300
Cash flow from investment activities 17 954 -5 693 17 954 -5 693 185 033
Purchase/sale of own shares -1 186 1 864 -1 186 1 864 -13 635
Change in long-term debt -3 985 -33 913 -3 985 -33 913 -55 598
Change in overdraft -2 389 -7 989 -2 389 -7 989 -208 080
Interest expenses -404 -698 -404 -698 -2 235
Dividend paid - - - - -31 050
Cash flow from financing activities -7 965 -40 735 -7 965 -40 735 -310 598
Net change in liquid assets 21 840 -24 853 21 840 -24 853 99 917
Cash and cash equivalents at the start of the period 174 198 75 007 174 198 75 007 75 007
Effect of foreign exchange rate fluctuations on foreign
currency deposits
-757 -722 -757 -722 -727
Cash and cash equivalents at the end of the period 195 282 49 432 195 282 49 432 174 198
Cash and cash equivalents at the end of the period
discontinued operations
- 52 689 - 52 689 -
Cash and cash equivalents at the end of the period
continued operations
195 282 -3 258 195 282 -3 258 174 198
KNOK Q1 2022 Q4 2021 Q3 2021 Q2 2021 Q1 2021 YTD 2022 YTD 2021
Income statement
Operating revenue continued operations 300 679 284 181 196 363 251 539 249 255 300 679 249 255
EBITDA continued operations 11 505 20 062 7 953 12 003 13 606 11 505 13 606
EBITA continued operations 6 505 14 499 3 316 7 728 9 364 6 505 9 364
Operating profit EBIT continued operations 4 754 12 782 1 409 5 856 7 458 4 754 7 458
Ordinary profit before tax (EBT) continued
operations
3 514 10 889 -452 6 887 8 575 3 514 8 575
Profit/loss after tax continued operations 3 171 9 513 -345 4 895 8 307 3 171 8 307
EBITDA-margin 3.8% 7.1% 4.1% 4.8% 5.5% 3.8% 5.5%
EBT-margin 1.2% 3.8% -0.2% 2.7% 3.4% 1.2% 3.4%
Balance sheet
Non-current assets 228 508 254 921 240 026 243 316 298 205 228 508 298 205
Current assets 616 449 591 612 583 570 506 258 415 622 616 449 415 622
Total assets 844 957 846 533 823 596 749 573 713 827 844 957 713 827
Total equity 492 200 498 190 503 772 336 192 355 983 492 200 355 983
Total long term liabilities 49 445 45 928 42 804 38 313 49 153 49 445 49 153
Total short term liabilities 303 312 302 415 277 020 375 068 308 692 303 312 308 692
Working capital 287 620 284 913 261 191 244 143 272 739 287 620 272 739
Equity ratio 58.3% 58.9% 61.2% 44.9% 49.9% 58.3% 49.9%
Liquidity ratio 203.2% 195.6% 210.7% 135.0% 134.6% 203.2% 134.6%
Net interest bearing debt -141 462 -116 136 -136 145 49 346 23 285 -141 462 23 285
Net leverage multiples -2.75 -2.17 -2.55 0.74 0.15 -2.75 0.15
Cash Flow
Cash flow from operational activities 11 851 6 975 180 605 16 327 21 575 11 851 21 575
Net change in liquid assets 21 840 -11 695 162 580 -26 115 -24 853 21 840 -24 853
Share information
Number of shares 44 376 040 44 376 040 44 376 040 44 376 040 44 376 040 44 376 040 44 376 040
Weighted average shares outstanding 43 723 395 44 016 397 44 172 852 44 270 702 44 307 119 43 723 395 44 307 119
EBT per shares continued operations 0.08 0.25 -0.01 0.16 0.19 0.08 0.19
Earnings per share continued operations 0.07 0.22 -0.01 0.11 0.19 0.07 0.19
Earnings per share, adjusted * 0.11 0.26 0.04 0.15 0.23 0.11 0.23
Equity per share 11.26 11.32 11.40 7.59 8.03 11.26 8.03
Dividend per share 0.70
Employees
Number of employees (end of period) 418 400 402 399 390 418 390
Average number of employees 409 401 401 397 389 409 389
IFRS 16 effects continued operations
Reduced OPEX 4 107 4 003 3 658 3 254 3 344 4 107 3 344
Increased depreciation 3 915 3 679 3 518 3 095 3 183 3 915 3 183
Increased interest expenses 192 325 140 158 161 192 161
EBT - - - - - - -
Cash flow from operational activities 4 107 4 003 3 658 3 254 3 344 4 107 3 344
Cash flow from financing activities -4 107 -4 003 -3 658 -3 254 -3 344 -4 107 -3 344

Key figures

Note 1 Confirmation of reporting framework

The condensed and consolidated quarterly financial statements are prepared in accordance with IAS 34 Interim Financial Reporting. The quarterly financial statements do not contain all the information required in an annual financial statement and should be read in connection with the Group financial statements for 2021.

Note 2 Key accounting principles

The accounting principles for the report are described in note 2 in the annual financial statements for 2021. The Group financial statements for 2021 were prepared in accordance with the IFRS principles and interpretations thereof, as defined by the EU, as well as other disclosure requirements pursuant to the Norwegian Accounting Act and the Oslo Stock Exchange regulations and rules applicable as at 31.12.2021. The quarterly report and the interim financial statements have not been revised by auditor.

*) Service and licenses

Note 3 Segment information

Reporting segments

Operating revenue by product and service

Q1 2022 Q1 2021 Year 2021
MNOK Revenue EBITDA EBT Revenue EBITDA EBT Revenue EBITDA EBT
Nordics 214.5 17.6 14.9 172.3 18.1 15.3 695.5 77.0 66.0
Rest of Europe 86.2 5.0 1.5 80.0 5.7 1.9 293.1 14.6 -1.9
ASA/Elim - -11.1 -12.9 -3.2 -10.2 -8.6 -7.2 -38.0 -38.2
Total 300.7 11.5 3.5 249.3 13.6 8.6 981.3 53.6 25.9
Q1 2022 Q1 2021 Year 2021
MNOK New sales Service * New sales Service * New sales Service *
Nordics 151.0 63.5 110.2 62.1 442.7 252.9
Rest of Europe 57.4 28.8 61.8 18.1 195.6 97.5
Elim / ASA - - -3.2 - -7.2 -
Total 208.3 92.3 169.0 80.2 631.0 350.3

Note 4 Related parties

No significant transactions between the Group and related parties had taken place as at 31 March 2022.

KNOK Q1 2021 Year 2021
Operating revenue 46 836 110 144
Cost of goods sold 21 933 53 177
Payroll 14 466 31 766
Other operating expenses 4 540 9 690
Total operating expenses 40 938 94 633
EBITDA 5 898 15 512
Depreciation tangible assets 3 391 7 090
Depreciation intangible assets 111 221
EBIT 2 395 8 201
Interest expenses 148 339
Other financial expenses/currency differences 1 1 495
Profit on sale of discontinued operations - 163 389
EBT 2 246 169 755
Taxes 472 1 337
Profit from discontinued operations 1 775 168 418

P&L from discontinued operations

Note 5 Discontinued operations

StrongPoint Labels reporting segment was announced divested in June 2021. The Swedish part of the transaction was closed July 1, and the Norwegian part was closed September 1. Following IFRS, the financial figures for the reporting segments are reported as "Profit from discontinued operations" below tax in the financial statement and removed from the comparison figures in other tables.

Note 6 Top 20 shareholders per 31 March 2022

No. Name No. of shares %
1 STRØMSTANGEN AS 3 933 092 8.86
2 SOLE ACTIVE AS 2 221 717 5.01
3 HSBC BANK PLC 1 976 000 4.45
4 V. EIENDOM HOLDING AS 1 835 009 4.14
5 PERSHING LLC 1 645 684 3.71
6 PICTET & CIE (EUROPE) S.A. 1 641 821 3.70
7 NORDNET BANK AB 1 386 548 3.12
8 AVANZA BANK AB 1 252 247 2.82
9 ZETTERBERG, GEORG (incl. fully owned companies) 1 225 000 2.76
10 RING, JAN 1 021 803 2.30
11 VERDIPAPIRFONDET DNB SMB 908 674 2.05
12 EVENSEN, TOR COLKA 810 000 1.83
13 WAALER AS 780 000 1.76
14 HAUSTA INVESTOR AS 700 000 1.58
15 VERDADERO AS 679 742 1.53
16 STRONGPOINT ASA 637 451 1.44
17 MP PENSJON PK 561 402 1.27
18 JOHANSEN, STEIN 550 000 1.24
19 MORGAN STANLEY & CO. INTERNATIONAL 433 447 0.98
20 NORDA ASA 430 360 0.97
Sum 20 largest shareholders 24 629 997 55.50
Sum 2 562 other shareholders 19 746 043 44.50
Sum all 2 582 shareholders 44 376 040 100.00

Note 7 Share option program

Total costs and Social Security Provisions 2020 2021 Q1 2022 Total
Total IFRS cost 440 5 441 1 143 7 024
Total Social security provisions 36 737 296 1 069
Granted instruments
Activity Number of
instruments
Weighted
Average
Strike Price
Outstanding OB (01.01.2022) 2 075 000 24.14
Granted 0
Exercised - 50 000
Terminated - 125 000
Outstanding CB (31.03.2022) 1 900 000 24.40
Vested CB - 212 500 17.31

Method of valuation:

The fair value of share options granted is estimated at the date of grant using the Black-Scholes-Merton Option Pricing Model. The model uses the following parameters; the exercise price, the life of the option, the current price of the underlying shares, the expected volatility of the share price, the dividends expected on the shares, and the risk-free interest rate for the life of the option.

Vesting requirements:

The vesting of the options is dependent on the participant still being employed at Strongpoint at the time of the vesting.

Method of settlement:

All StrongPoint ASA options are intended to be settled in equity, but in the event that the Company is not capable of delivering Shares following an exercise of Options, the Company shall fulfil its obligations under this Agreement through a cash-out.

Vesting period:

The options will vest over three years, with ¼ vesting after one year, ¼ after two years, and the remaining 2/4 after three years. The split in vesting underpins the retention ambition of the program. Any non-exercised options expire five years after grant.

Definitions

Working capital Inventories + accounts receivables – accounts payable
Equity per share Book value equity / number of shares
Operating revenue Sales revenue and profit from AC, Service companies
EBITDA Operating profit + depreciation fixed assets and intangible assets
EBITA Operating profit + amortization of intangible assets
EBIT Operating profit
EBITDA-margin EBITDA / operating revenue
EBT Profit before tax
EBT-margin EBT / operating revenue
Equity ratio Book value equity / total assets
Liquidity ratio Current assets / short term debt
Earnings per share Profit after tax / number of shares
Diluted Number of shares minus own shares plus shares granted in share
option program
Earnings per share adjusted Profit after tax + amortization of intangible assets / number of shares
Net leverage multiple Net Debt / 12 months rolling operating revenue
Net change in liquid assets The total changes in cash flow from operational activities, investment activities
and financing activities
Discontinued operations Divested Cash Security reporting segment December 2020.
Divested Labels reporting segment Q3 2021.
  • Net change in liquid assets The total changes in cash flow from operational activities, investment activities

  • Divested Labels reporting segment Q3 2021.

StrongPoint ASA | Slynga 10, 2005 Rælingen | strongpoint.com

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