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StrongPoint

Quarterly Report Oct 31, 2019

3767_rns_2019-10-31_513d971c-1698-4180-a0fd-f623d7128ea7.pdf

Quarterly Report

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Q3 and YTD 2019

Financial report and status

Since assuming the position as CEO, "focus" has been one of the mantras in the organization. We are increasingly focusing the company's resources to grow and excel in the Retail Technology business area. Part of "focus" is determining what not to do – so we can increase our presence and depth in priority areas. In that respect we have converted a number of our previously own offices into partner offices. We are also continuously striving to develop clear roles and responsibilities to ensure everybody in the organization can focus their efforts and pull in the same direction.

The overall market outlook for Retail Technology is strong. From the growth of e-commerce in retail, we are positioned to enjoy a "double opportunity". On the one hand side to support retailers, particularly incumbents, in establishing and developing their e-commerce offering. And on the other hand to support retailers in improving their in-store productivity, which is increasingly needed as a larger portion of retail sales goes online.

In our third quarter, Retail Technology constituted approximately 80 % of StrongPoint's revenue, and more so in terms of bottom line. Retail Technology's topline grew a strong 20 % vs. same quarter last year, and sale of our E-commerce solutions grew by close to 80 %. The EBITDA-margin in Retail Technology also had a healthy improvement to 14 % (12 % excl. IFRS), from 7 % in the same quarter last year. The improvement is driven by cost reduction initiatives as well as by a more favorable solutions and services mix. The volatile Cash Security

business area influenced the quarterly figures, resulting in a flat overall performance compared to last year on both top and

bottom line.

We are transitioning to be

the retailers' trusted

partner. The journey has just begun. We have a solid foundation to build on, including a strong presence with retail companies in a selected number of geographies, expertise in both hardware and software development, a strong local field service and support network in key geographies, and products and solutions with world-class potential. Going forward, we will build on the strength of being a full service provider for our customers. We will pursue pragmatic opportunities geographically where the product/market fit is appropriate, and increasingly promote our proprietory solutions with world-class potential to a wider audience.

Finally, we are dedicated to investing in our people – the human resources that are the fundament for our company. Whether employed in our Labels, Cash Security or Retail Technology business area, we will do our utmost to be the preferred employer and continuously develop our people to succeed in the future.

Financial Calendar

Q4, 2019 – 12.02 (w/Strategy update session) Q1, 2020 - 29.04 (w/Annual General Meeting) Q2, 2020 - 14.07 Q3, 2020 - 22.10

The presentations (with the exception of the Q2) will take place at Hotel Continental, Stortingsgaten 24/26 in Oslo.

Webcast will be available at our website strongpoint.com from CET 08.15, the same time as the presentation starts.

For more information:

Hilde Horn Gilen CFO Tel: +47 920 60 158 E-Mail: [email protected]

Jacob Tveraabak CEO of StrongPoint

Highlights 3rd quarter

Strong performance in Retail Technology, however overall flat 3rd quarter performance

  • Operating revenues: +2 % growth to MNOK 237 (233); +20 % in Retail Technology, -57 % in Cash Security and +7 % in Labels
  • EBITDA: MNOK 17.81) (15.2), with MNOK 25.9 (11.0) EBITDA in Retail Technology
  • Cash flow from operational activities: MNOK 0.1 (1.2)

Several customer breakthroughs and deliveries

  • ~80 % growth in sale of e-commerce solutions and continued deliveries to retailers in primary markets
  • Delivered the first integrated automated age verification based on facial recognition in our Self-Checkout and Vensafe solutions in the Baltics

● Completed the first installations of the new customer-facing payment solution CashGuard Unico

Important milestones for go-to-market model

  • ~50 % growth in Cash Management solutions through RoadRunners concept in Spain vs. last year, with continued strong interest in rental solutions (same level as Q2)
  • Partner agreement with Exclusivas Iglesias for distribution of StrongPoint's solutions in Portugal

1) IFRS 16 had a positive effect on the EBITDA of MNOK 5.7 in Q3 2019 and MNOK 17.0 YTD 2019.

CEO statement

The transition towards a focused Retail Technology Company continues

Key figures (MNOK)
Q3 Q3 YTD YTD Year
2019 2018 2019 2018 2018
Operating revenue 237.3 233.3 812.7 759.8 1 067.7
EBITDA 17.8* 15.2 67.6* 45.0 67.5
EBITDA margin 7.5 % 6.5 % 8.3 % 5.9 % 6.3 %
Operating profit (EBIT) 5.5 6.6 27.9 17.5 29.9
Ordinary profit before tax (EBT) 4.0 4.3 29.4 20.1 26.0
Cash flow from operational activities 0.1* 1.2 57.3* 0.9 21.4
Disposable funds 63.7 49.5 63.7 49.5 87.0
Earnings per outstanding shares (NOK) 0.06 0.07 0.53 0.35 0.30

*) IFRS 16 amounts to MNOK 5.7 in Q3 2019 and MNOK 17.0 YTD 2019.

Key figures (MNOK)

Revenue Q3 YTD Year
MNOK 2019 2018 2019 2018 2018
Retail Technology 191,0 159,6 625,3 560,0 755,6
Cash Security 16,1 37,2 76,8 78,0 152,0
Labels 40,4 37,7 125,3 126,2 165,6
Elim / ASA -10,2 -1,2 -14,6 -4,5 -5,5
Total 237,3 233,3 812,7 759,8 1 067,7

StrongPoint Group

The business area Retail Technology delivers solutions that streamline store operations, enable e-commerce, and simplify the shopping experience. StrongPoint is represented with its own organization in its primary markets, and sells its products and solutions to the outside markets through a network of partners.

The Group also consists of two other business areas: Cash Security, which is a leading supplier of IBNS (Intelligent Banknote Neutralization Systems) in the European market, and Labels, which is a leading supplier of adhesive labels in Norway and Sweden.

Strong performance in Retail Technology, however overall flat 3rd quarter performance

Revenue in Q3 2019 grew a mere 2 % vs. same quarter last year. This flat development constitutes of very different performance in two of StrongPoint's business areas. Retail Technology grew 20 % in this quarter compared to last year. Cash Security had a 57 % revenue decline affected by a few but large orders, which led to variations in a year-on-year comparison.

Retail Technology in Norway had a high activity level driven by ESL and service operations. The Baltics continued to produce good results based on large deliveries of Self-Checkout, ERP and POS projects.

EMEA and partners continued the strong delivery rate of Cash Management solutions to the Spanish and South African market.

E-commerce grew by 79 % in the quarter compared to Q3 2018, driven by a strong performance in picking (Pick & Collect) and delivery (Click & Collect) solutions.

The growth in Retail Technology was partly offset by the large decrease in revenue from the Cash Security business area vs. same quarter last year. It is now clear that the earlier announced Sberbank order with delivery in second half 2019 will be delivered in full in Q4. Further to this, the order of up to 580 CIT-cases has increased to 880 cases.

EBITDA for the group was MNOK 17.8 (15.2) in Q3, of which the IFRS 16 effect was MNOK 5.7. The very strong EBITDA development in Retail Technology was offset by a large decline in the EBITDA contribution from Cash Security and a temporary increase in corporate costs due to restructuring and investments. The MNOK 30 p.a. cost savings program continues to have a positive effect on EBITDA in Retail Technology. Some of these cost savings are reinvested in priority growth areas such as e-commerce and Spain.

60 80 100 120 Delivery of Cash Management solutions through the rental concept in Spain (Easy Access) affected both revenue and EBITDA in the quarter. Financial figures will continue to be influenced by the mix of purchased and rented solutions going forward. The profit & loss statement will show lower revenue compared to traditional sales, and the working capital will increase as the rented solutions currently are financed by equity. 200 250 300 350

Several customer breakthroughs and deliveries

The Swedish retailers are continuing to sign up to StrongPoint's E-commerce solutions – both Pick & Collect and Click & Collect.

The first Vensafe solution in Estonia was installed at Keila Supermarket. This is also the first live store installation in Europe where age verification technology is used at self-checkouts for selling tobacco and other age-restricted items.

After a successful test of StrongPoint's new Unico Cash Management solution at Hochbahn in Germany, further units were installed at customers in Spain and Norway.

Cash Security received its first order for CIT cases from the postal service in Bosnia. They have so far implemented the solution for CIT in one of their regions.

Important milestones for go-to-market model

StrongPoint and Exclusivas Iglesias signed a partnership agreement, granting Exclusivas Iglesias the rights to sell StrongPoint solutions in Portugal. The agreement grants Exclusivas Iglesias the exclusive right to sell StrongPoint's Cash Management solutions to small retail customers and customers within the hospitality segment, and a non-exclusive right to sell all other StrongPoint solutions in Portugal. Under this agreement Exclusivas Iglesias has so far purchased more than 40 Cash Management solutions.

Easy Access, which enables customers to rent Cash Management solutions through StrongPoint, is rapidly growing in Spain. More than 80 solutions were installed in Q3, constituting a sales value of MNOK 5-6. More than 200 units are installed year to date as rental solutions.

*) IFRS 16 had a positive effect on EBITDA of MNOK 5.7 in Q3 2019 and MNOK 17.0 YTD 2019.

EBITDA Q3 YTD
MNOK 2019 2018 2019 2018 2018
Retail Technology 25,9 11,0 74,4 57,4 68,4
Cash Security -5,1 2,3 2,1 -12,4 2,9
Labels 6,1 6,5 16,1 17,5 22,9
Elim / ASA -9,1 -4,7 -25,1 -17,5 -26,8
Total 17,8 15,2 67,6 45,0 67,5

Business areas

StrongPoint develops and sells technology solutions that streamlines and simplifies e-commerce and store operations. The company is also a leader in IBNS solutions for Cash In Transit (Cash Security), and Labels for customers in Norway and Sweden.

Picking Pick & Collect

Delivery

QueueManager DeliveryManager RouteManager Click & Collect

In-store

In-Store Productivity

Loss Prevention

ShopFlow Logistics

Electronic Shelf Labels

Scales & Wrapping Systems Task & Labour Management Voice Communication System

Payment Solutions Cash Management

Check Out Efficiency

Self-Checkout Self-Scanning Tobacco Sales Automation

Norway

Q3 was yet another strong quarter for Retail Technology Norway with a growth rate of 31 %. Main drivers were deliveries of ESL, Vensafe and services. The services revenue is increasing as a result of the installed base.

In Q3 the first Unico Cash Management solution was delivered to a Norwegian grocery store.

StrongPoint started delivering ESL to Joker in the first part of the year, and the deliveries is expected to be completed by 2020.

Sweden

The operating revenue decreased 9 % in Q3 compared to last year. This was due to reduction in Cash Management and Vensafe solutions while E-commerce revenue was growing. ESL deliveries continued as previous quarters. Earlier this year Coop signed an agreement to pilot Click & Collect. Following the success the solution will be a major part of the grocery chain's "Hämta-koncept" with further deliveries this year and in 2020.

Baltics

The Baltic countries delivered yet another strong quarter with a growth of 35 %, and are increasing their relative share of the Retail Technology revenue. This is the fifth consecutive quarter with year over year growth in revenue. Year to date the business has almost doubled with a growth rate of 58 %. Good underlying operations and several large deliveries, especially within Self-Checkout solutions and ERP/POS projects are contributing to the growth.

The first Vensafe solution in Estonia was installed at Keila Supermarket. This is also the first live store installation in Europe where facial recognition

technology is used at self-checkouts for selling agerestricted items.

StrongPoint's first payment station was installed at Rimi Baltics. This is a Self-Checkout solution developed by StrongPoint to be used in combination with Self-Scanning. It can also be a stand alone Self-Checkout solution for convenience stores.

EMEA/Partners

The revenue in Q3 was generated by strong organic growth in Spain and the large order of Cash Management solutions to South Africa. In addition, more than 80 units were rented out this quarter.

The year-to-date comparison vs. last year is also influenced by the sale of the Cash Management as a Service contract to Alimerka which resulted in a one-off payment of MNOK 36.0 with an EBITDA effect of 21.3 in Q2 2018.

Earlier this year StrongPoint received the first order of Click & Collect from a Spanish supermarket chain and a logistics company. Both customers see the benefit of StrongPoint's Click & Collect solution and the pilots will be used to evaluate if this solution will be a part of their future delivery concept.

To accelerate sales, StrongPoint uses a network of agents (RoadRunners) in Spain. These agents are smaller distributors whose main task is to sell Cash Management solutions to targeted customers in their geographical area. We have recently expanded and enhanced our Cash Management offering by adding two new solutions: Compact and Unico, in addition to the well-established CashGuard Premium.

E-commerce

E-commerce had a growth of 79 % in the quarter driven by Click & Collect and Pick & Collect solutions. StrongPoint experiences great interest in the market. All the major retail grocery chains in Sweden have already implemented one or more of StrongPoint's E-commerce solutions. Further, both grocery and non-grocery retailers across Europe are evaluating different solutions for picking and delivery from StrongPoint.

StrongPoint is investing in "productification" of the E-commerce Logistics Suite. The project, called E20, will continue through 2020. This investment will develop our E-commerce Logistics Suite into a fully scalable solution.

Retail Technology

StrongPoint develops and sells technology solutions that streamline store operations, enable e-commerce, and simplify the shopping experience. The Group delivers proprietary solutions within In-store Productivity, E-commerce, Payment Solutions and Check Out Efficiency, as well as tailor-made retail solutions from leading third-party suppliers, including electronic shelf labels (ESL), POS, ERP, consulting services, scales and wrapping machines.

1) Alimerka decided to purchase the rented CashGuards in Q2 2018, which gave a one-off effect of 36 MNOK on revenue and 21.3 MNOK on EBITDA.

2) IFRS 16 had a positive effect on the EBITDA of MNOK 3.6 in Q3 2019 and MNOK 10.8 YTD 2019.

Q3 YTD Year
MNOK 2019 2018 2019 2018 2018
Product Sales 119,9 97,5 407,0 359,1 478,6
Services 71,1 62,0 218,3 200,9 277,0
Revenue 191,0 159,6 625,3 560,0 755,6
EBITDA 25,9 11,0 74,4 57,4 68,4
EBITDA-margin 13,6 % 6,9 % 11,9 % 10,2 % 9,1 %
EBT 18,7 5,6 50,6 40,0 64,2
Q3 YTD Year
MNOK 2019 2018 2019 2018 2018
Product Sales 28,8 36,1 105,0 113,4 133,0
Services 24,8 23,1 80,1 75,0 108,7
Revenue 53,6 59,2 185,1 188,5 241,7
Q3 YTD Year
MNOK 2019 2018 2019 2018 2018
Product Sales 29,8 20,4 129,5 84,7 133,2
Services 26,0 22,2 78,0 69,0 94,0
Revenue 55,7 42,6 207,5 153,8 227,2

Retail Technology delivered a strong quarter with a growth of 20 % compared to the same quarter last year. The main drivers were continued deliveries of ESL, Vensafe and e-commerce, Cash Management solutions to the Spanish and South African market and Self Checkout and software related projects in the Baltics.

EBITDA in Q3 increased to 25.9 (11.0). This was a result of higher revenues and margin improvements in combination with the cost reduction initiatives implemented last year. At the same time we continue to invest in strategically important growth areas like E-commerce software and sales in Spain. IFRS 16 effects were MNOK 3.6 for Retail Technology.

Q3 YTD Year
MNOK 2019 2018 2019 2018 2018
Product Sales 39,2 26,5 95,6 121,7 151,1
Services 6,5 4,6 19,2 21,5 27,7
Revenue 45,7 31,1 114,8 143,2 178,9
Q3 YTD Year
MNOK 2019 2018 2019 2018 2018
Product Sales 22,2 14,5 76,8 39,2 61,2
Services 13,8 12,1 41,1 35,4 46,5
Revenue 36,0 26,7 117,9 74,5 107,7

Cash Security

Cash Security offers solutions for Cash In Transit (CIT). The business area focuses on innovative IBNS (Intelligent Banknote Neutralisation System) technology, which protects cash without the need for weapons or costly armored vehicles.

The Cash Security business is typically affected by a few but large orders, which leads to variations in a year-onyear comparison. The previously reported order from Sberbank of up to 580 CIT-cases is now increased to 880 cases and expected to be delivered in full in Q4 2019. Sberbank is the largest bank in Russia with 14 000 branches in 83 regions.

Cash Security received its first order for CIT cases from the postal service in Bosnia. The customer has so far implemented the solution for CIT in one of their regions.

The earlier announced LEAN project, that was initiated to better align our cost base with activity levels, is now ready to be executed. We expect a bottom-line impact of

at least MNOK 5 p.a. from this initiative starting January 2020. The impact stems from improved productivity, cost effects in procurement, and lower quality costs. The business area has its own sales and service organization in Sweden, Russia, France, Belgium and Norway, as well as partners in several countries, including Italy, Bosnia, Croatia, Serbia and the UK.

StrongPoint's CIT cases have the highest level of security in the market, and regardless of the expertise, time, methods and tools used in a robbery attempt, the contents of the cases will always be permanently stained.

Cash Security

*) IFRS 16 had a positive effect on the EBITDA of MNOK 0.8 in Q3 2019 and MNOK 2.6 YTD 2019.

Labels

Labels has leading expertise in the design and production of adhesive labels. The business area is well adapted to today's market situation with efficient work processes, new technology and modern facilities.

Labels

Operating revenue in Q3 2019 increased by 7 % compared to last year. Market headwinds, high price competition and negative FX effects are the main factors for the decline in margin in the quarter. Actions have been initiated to increase revenue and efficiency in production of labels to mitigate this.

StrongPoint has accepted an initial offer for compensation from BaneNor of MNOK 55.6 to relocate from its label facility in Norway. The railway construction work is estimated to start 2020/2021, and payment of the compensation fee is estimated to January 2020. The compensation fee and time of payment is subject to BaneNor's Board approval and the finalization of the agreement between the parties.

The business area is among the largest suppliers of adhesive labels in the Swedish and Norwegian markets. Labels uses FSC-certified material from EU/ EEA/UK in its label production to ensure that the paper is produced in a sustainable manner, and that the production meets the regulations for health and safety in the EU. In the autumn 2019, the label factory in Sweden will be certified according to ISO 9001 and ISO 14001. In addition, there will be a focus on further streamlining and digitalization of production and administrative processes.

*) The transition to IFRS 16 had a positive effect on the EBITDA of MNOK 1.2 in Q3 2019 and MNOK 3.7 YTD 2019.

Q3 YTD Year
MNOK 2019 2018 2019 2018 2018
Product Sales 10,0 26,5 51,7 46,3 105,7
Services 6,1 10,8 25,1 31,8 46,3
Revenue 16,1 37,2 76,8 78,0 152,0
EBITDA -5,1 2,3 2,1 -12,4 2,9
EBITDA-margin -31,7 % 6,2 % 2,8 % -15,8 % 1,9 %
EBT -6,2 1,8 -1,2 -13,1 0,8
Q3 YTD
MNOK 2019 2018 2019 2018 2018
Revenue 40,4 37,7 125,3 126,2 165,6
EBITDA 6,1 6,5 16,1 17,5 22,9
EBITDA-margin 15,2 % 17,2 % 12,9 % 13,8 % 13,9 %
EBT 1,7 3,1 2,6 7,1 9,0

Statement from the Board

The Board and group CEO have today considered and approved StrongPoint's financial statements for the third quarter and year to date 2019, including comparative consolidated figures for the third quarter and year to date 2018. 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 third quarter and year to date 2019 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 30 September 2019 and 30 September 2018. To the best of their knowledge, the report gives a true and fair over- view 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 30 October 2019

Inger Johanne Solhaug Director

Peter Wirén Director

Jacob Tveraabak CEO

Accounting
year
General
assembley
Dividend
per share
2018 26.04.2019 0,55
2017 24.04.2018 0,50
2016 20.04.2017 0,50
2016 05.01.2017 Extraordinary 1,00
2015 28.04.2016 0,45
2014 30.04.2015 0,35
2013 25.04.2014 0,30
2012 26.04.2013 0,25
2011 08.05.2012 0,25

Cash flow and equity

Cash flow from operational activities in the third quarter was MNOK 0.1 (1.2). Year to date cash flow from operational activities was MNOK 57.3 (0.9). Positive change in working capital is the main reason for the improved cash flow. Disposable funds were MNOK 63.7 per September 30, 2019. The net interest-bearing debt increased by MNOK 5.6 compared with the end of the last quarter and totaled MNOK 112.2, including the effects from IFRS 16. The transition to IFRS 16 increased our debt with MNOK 56.1, see note 5 for more information on IFRS 16. A dividend of NOK 0.55 per share was paid in May 2019. The Group's holding of own shares amounted to 192,579, which represents 0.4 per cent of the outstanding shares. The Group has shareholder programs for the board of directors, the Group executive management and the employees. Through these programs a total of 127,238 shares were bought in 2018 and 78,756 shares have been subscribed so far in 2019.

14 15

KNOK Q3 2019 Q3 2018 Chg. % YTD 2019 YTD 2018 Chg. % Year 2018
Operating revenue 237 487 233 214 1,8 % 812 755 759 533 7,0 % 1 067 468
Profit from AC, Service companies -181 90 -77 238 215
Cost of goods sold 122 973 120 212 2,3 % 421 854 372 509 13,2 % 534 661
Payroll 67 994 68 104 -0,2 % 238 585 244 587 -2,5 % 331 908
Other operating expenses 28 518 29 821 -4,4 % 84 629 97 702 -13,4 % 133 658
Total operating expenses 219 486 218 137 0,6 % 745 068 714 797 4,2 % 1 000 227
EBITDA 17 820 15 167 17,5 % 67 610 44 974 50,3 % 67 457
Depreciation tangible assets 3 895 4 155 -6,3 % 12 403 12 687 -2,2 % 18 531
Depreciation leasing IFRS 16 5 419 - 16 187 - -
Depreciation intangible assets 2 982 4 371 -31,8 % 11 110 14 743 -24,6 % 19 056
EBIT 5 524 6 640 -16,8 % 27 909 17 544 59,1 % 29 870
Interest expenses 741 766 -3,1 % 1 942 2 049 -5,2 % 3 129
Interest expenses leasing IFRS 16 250 - 856 - -
Other financial expenses/curreny 546 1 590 -65,6 % -4 337 -4 649 6,7 % 724
differences
EBT 3 987 4 285 -7,0 % 29 448 20 144 46,2 % 26 017
Taxes 1 127 1 000 12,7 % 6 183 4 455 38,8 % 12 570
Profit/loss after tax 2 860 3 285 -13,0 % 23 265 15 689 48,3 % 13 447
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 44 164 144 44 271 496 44 226 765 44 271 496 44 271 496
Earnings per share
0,06 0,07 0,53 0,35 0,30
Diluted earnings per share 0,06 0,07 0,53 0,35 0,30
EBITDA per share 0,40 0,34 1,53 1,02 1,52
Diluted EBITDA per share 0,40 0,34 1,53 1,02 1,52
Total earnings Q3 2019 Q3 2018 Chg. % YTD 2019 YTD 2018 Chg. % Year 2018
Profit/loss after tax 2 860 3 285 -13,0 % 23 265 15 689 48,3 % 13 447
Exchange differences on foreign
operations
2 880 2 314 24,4 % -13 908 -26 144 46,8 % -7 187
Total earnings 5 739 5 599 2,5 % 9 357 -10 455 -189,5 % 6 260

Consolidated income statement

*) The transition to IFRS 16 had a positive effect on the EBITDA of MNOK 5.7 in Q3 2019 and MNOK 17.0 YTD 2019.

Consolidated balance sheet

KNOK 30.09.2019 30.09.2018 30.06.2019 01.01.2019 31.12.2018
ASSETS
Intangible assets 48 332 61 630 50 745 60 280 60 280
Goodwill 135 433 134 884 134 283 141 429 141 429
Tangible assets 55 759 60 017 56 908 58 086 58 086
Tangible assets leasing IFRS 16 56 111 - 60 726 70 584 -
Long term investments 547 1 717 1 106 849 849
Deferred tax 7 473 16 241 8 596 13 601 13 601
Non-current assets 303 655 274 489 312 364 344 829 274 245
Goods 127 049 141 677 117 124 127 897 127 897
Accounts receivable 183 700 174 434 200 093 200 340 200 340
Prepaid expenses 17 423 13 362 20 270 11 641 11 641
Other receivables 8 541 15 533 6 849 14 278 14 278
Bank deposits 49 618 20 381 23 951 26 985 26 985
Current assets 386 331 365 386 368 288 381 141 381 141
TOTAL ASSETS 689 986 639 875 680 652 725 970 655 386
EQUITY AND LIABILITIES
Share capital 27 513 27 513 27 513 27 513 27 513
Holding of own shares -119 -65 -132 -65 -65
Other equity 221 894 220 974 215 966 237 689 237 689
Total equity 249 288 248 422 243 348 265 137 265 137
Long term interest bearing liabilities 31 193 38 855 37 127 49 800 49 800
Liabilities leasing IFRS 16 56 111 - 60 726 70 584 -
Other long term liabilities 9 252 19 596 9 177 20 694 20 694
Total long term liabilities 96 555 58 451 107 030 141 078 70 494
Short term interest bearing liabilities 74 476 53 345 32 625 31 789 31 789
Accounts payable 82 016 76 154 88 358 81 326 81 326
Taxes payable 178 493 184 2 990 2 990
Other short term liabilities 187 472 203 010 209 107 203 650 203 650
Total short term liabilities 344 143 333 002 330 274 319 755 319 755
TOTAL EQUITY AND LIABILITIES 689 986 639 875 680 652 725 970 655 386

Overview of changes in the equity Statement of cash flow

KNOK Share capital Treasury
shares
Other paid-in
equity
Translation
variances
Other equity Total equity
Equity 31.12.2017 27 513 -65 351 262 52 316 -150 013 281 013
Dividend 2017 - - - - -22 136 -22 136
Profit this year after tax - - - - 13 447 13 447
Other comprehensive income and
expenses
- - - -7 187 - -7 187
Equity 31.12.2018 27 513 -65 351 262 45 130 -158 703 265 137
Sale of own shares - -55 - - -796 -850
Dividend 2018 - - - - -24 355 -24 355
Profit this year after tax - - - - 23 265 23 265
Other comprehensive income and
expenses
- - - -13 908 - -13 908
Equity 30.09.2019 27 513 -119 351 262 31 222 -160 588 249 288
KNOK Q3 2019 Q3 2018 YTD 2019 YTD 2018 Year 2018
Ordinary profit before tax 3 987 4 285 29 448 20 144 26 017
Net interest 991 766 2 798 2 049 3 129
Tax paid 3 -472 -2 212 -472 2 092
Share of profit, associated companies 181 -90 77 -238 -215
Ordinary depreciation 6 877 8 526 23 513 27 430 37 587
Depreciation IFRS 16 5 419 - 16 187 - -
Profit / loss on sale of fixed assets - -198 - -593 -505
Non-realised loss on financial instruments - - - - 476
Change in inventories -8 570 -4 622 -2 049 -17 530 1 781
Change in receivables 18 133 -6 574 12 080 -22 048 -41 955
Change in accounts payable -7 207 8 548 2 641 -12 527 -10 424
Change in other accrued items -19 708 -8 991 -25 192 4 638 3 383
Cash flow from operational activities 107 1 177 57 291 853 21 365
Payments for fixed assets -4 655 -1 327 -12 766 -6 942 -11 070
Payment from sale of fixed assets - 459 - 36 134 38 882
Profit on sale to Alimerka - - - -21 299 -21 299
Investments in associated companies 302 - 302 - -
Interest income 28 -17 133 152 843
Cash flow from investment activities -4 324 -885 -12 331 8 044 7 356
Buying / selling of treasury shares 202 - -850 - -
Change in long-term debt -10 536 -5 048 -22 651 11 368 29 862
Change in overdraft 45 826 1 619 45 076 -14 807 -46 830
Interest expenses -770 -749 -2 075 -2 200 -3 972
Dividend paid - - -24 355 -22 136 -22 136
Payment of leasing committments IFRS 16 -5 419 - -16 187 - -
Interest expenses IFRS 16 -250 - -856 - -
Cash flow from financing activities 29 054 -4 178 -21 898 -27 776 -43 076
Net change in liquid assets 24 837 -3 886 23 063 -18 879 -14 355
Cash and cash equivalents at the start of the period 23 951 24 255 26 985 41 503 41 503
Effect of foreign exchange rate fluctuations on foreign currency
deposits
830 11 -430 -2 243 -163
Cash and cash equivalents at the end of the period 49 618 20 381 49 618 20 381 26 985
KNOK Q3 2019 Q2 2019 Q1 2019 Q4 2018 Q3 2018 YTD 2019 YTD 2018
Income statement
Operating revenue 237 306 287 149 288 223 307 913 233 304 812 677 759 771
EBITDA 17 820* 22 105* 27 685* 22 483 15 167 67 610* 44 974
EBITA 8 506 12 349 18 165 16 639 11 012 39 019 32 286
Operating profit EBIT 5 524 8 313 14 071 12 326 6 640 27 909 17 544
Ordinary profit before tax (EBT) 3 987 8 689 16 772 5 873 4 285 29 448 20 144
Profit/loss after tax 2 860 7 136 13 269 -2 242 3 285 23 265 15 689
EBITDA-margin 7,5 % 7,7 % 9,6 % 7,3 % 6,5 % 8,3 % 5,9 %
EBT-margin 1,7 % 3,0 % 5,8 % 1,9 % 1,8 % 3,6 % 2,7 %
Balance sheet
Non-current assets 303 655* 312 364* 323 220* 274 245 274 489 303 655* 274 489
Current assets 386 331 368 288 384 557 381 141 365 386 386 331 365 386
Total assets 689 986 680 652 707 777 655 386 639 875 689 986 639 875
Total equity 249 288 243 348 265 564 265 137 248 422 249 288 248 422
Total long term liabilities 96 555* 107 030* 117 854 70 494 58 451 96 555* 58 451
Total short term liabilities 344 143 330 274 324 359 319 755 333 002 344 143 333 002
Working capital 228 733 228 860 255 509 246 911 239 957 228 733 239 957
Equity ratio 36,1 % 35,8 % 37,5 % 40,5 % 38,8 % 36,1 % 38,8 %
Liquidity ratio 112,3 % 111,5 % 118,6 % 119,2 % 109,7 % 112,3 % 109,7 %
Net interest bearing debt 112 162 106 527 120 306** 54 604 71 819 112 162** 71 819
Net leverage multiples 1,24 1,22 1,44 0,81 1,09 1,24 1,09
Net leverage multiples, excluding IFRS 16 0,77 0,60 0,71 0,81 1,09 0,77 1,09
Cash Flow
Cash flow from operatinal activities 107* 46 455* 10 729 20 512 1 177 57 291 853
Net change in liquid assets 24 837 4 870 -6 644 4 524 -3 885 23 063 -18 879
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 44 164 144 44 242 976 44 274 385 44 271 496 44 271 496 44 226 765 44 271 496
EBT per shares 0,09 0,20 0,38 0,13 0,10 0,67 0,46
Earnings per share 0,06 0,16 0,30 -0,05 0,07 0,53 0,35
Earnings per share, adjusted *** 0,13 0,25 0,39 0,05 0,17 0,78 0,69
Equity per share 5,6 5,5 6,0 6,0 5,6 5,6 5,6
Dividend per share - 0,55 - - - 0,55 0,50
Employees
Number of employees (end of period) 519 534 525 538 570 519 570
Average number of employees 527 530 532 554 567 529 569

Key figures

*) IFRS 16 had a positive effect on EBITDA and cash flow from operational activities with MNOK 5.7 in Q3 2019 and MNOK 17.0 YTD 2019.

Fixed assets and long-term liabilities include MNOK 56.1 regarding IFRS 16.

**) Net interest-bearing debt includes the effect of IFRS 16 with MNOK 56.1 in Q3 2019, MNOK 60.7 in Q2 2019 and 65.2 in Q1 2019.

***) Earnings per share, adjusted for depreciation of intangible assets, mainly from M&A

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 2018.

Note 2 Key accounting principles

The accounting principles for the report are described in note 2 in the annual financial statements for 2018. The Group financial statements for 2018 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 31.12.2018. The quarterly report and the interim financial statements have not been revised by auditor. StrongPoint has conducted an assessment of IFRS 15, and its implementation will not have any significant impact on the Group. The Group has implemented IFRS 16 Leases beginning 1 January 2019 with a modified retrospective method. The effect of accounting for IFRS 16 is shown as an adjustment of the opening balance on 1 January 2019, without translating comparative figures. See note 5 for further information.

Note 3 Segmentinformation

Business areas

Operating revenue by geographical market

Operating revenue by product and service

*) The transition to IFRS 16 amounts to MNOK 5.7 in Q3 2019 and MNOK 17.0 YTD 2019.

*) Service and licenses

Q3 2019 Q3 2018 YTD 2019 YTD 2018 Year 2018
MNOK Re
venue
EBIT
DA
EBT Re
venue
EBIT
DA
EBT Re
venue
EBIT
DA
EBT Re
venue
EBIT
DA
EBT Re
venue
EBIT
DA
EBT
Retail
Tech
191,0 25,9 18,7 159,6 11,0 5,6 625,3 74,4 50,6 560,0 57,4 40,0 755,6 68,4 64,2
Cash
Security
16,1 -5,1 -6,2 37,2 2,3 1,8 76,8 2,1 -1,2 78,0 -12,4 -13,1 152,0 2,9 0,8
Labels 40,4 6,1 1,7 37,7 6,5 3,1 125,3 16,1 2,6 126,2 17,5 7,1 165,6 22,9 9,0
Elim / ASA -10,2 -9,1 -10,2 -1,2 -4,7 -6,2 -14,6 -25,1 -22,5 -4,5 -17,5 -13,8 -5,5 -26,8 -48,0
Total 237,3 17,8* 4,0 233,3 15,2 4,3 812,7 67,6* 29,4 759,8 45,0 20,1 1 067,7 67,5 26,0
Q3 2019 Q3 2018 YTD 2019 YTD 2018 Year 2018
MNOK NO SWE Other NO SWE Other NO SWE Other NO SWE Other NO SWE Other
Retail
Tech
57,4 48,1 85,4 42,6 59,2 57,8 209,2 179,6 236,5 153,8 188,5 217,8 227,2 241,7 286,6
Cash
Security
0,0 8,8 7,3 1,0 24,3 12,0 0,6 29,8 46,3 2,1 37,9 38,0 3,3 56,8 91,9
Labels 11,7 28,8 0,0 15,0 22,8 0,0 42,2 83,0 0,0 48,7 77,5 0,0 64,2 101,4 0,0
Elim / ASA -0,6 -9,8 0,1 0,0 -1,2 0,0 -1,3 -13,3 0,0 0,0 -4,2 -0,3 0,0 -5,2 -0,3
Total 68,5 75,9 92,8 58,6 105,0 69,7 250,8 279,1 282,8 204,6 299,6 255,5 294,8 394,7 378,2
Q3 2019 Q3 2018 YTD 2019 YTD 2018 Year 2018
MNOK New sales Services New sales Services New sales Services New sales Services New sales Services*
Retail
Tech
119,9 71,1 97,5 62,0 407,0 218,3 359,1 200,9 478,6 277,0
Cash
Security
10,0 6,1 26,5 10,8 51,7 25,1 46,3 31,8 105,7 46,3
Labels 40,4 0,0 37,7 0,0 125,3 0,0 126,2 0,0 165,6 0,0
Elim / ASA -10,2 0,0 -1,2 0,0 -14,6 0,0 -4,5 0,0 -5,5 0,0
Total 160,1 77,2 160,5 72,8 569,3 243,4 527,1 232,7 744,4 323,3

Note 4 Related parties

No significant transactions between the Group and related parties had taken place as at 30 September 2019.

Note 6 Top 20 shareholders as at 30 September 2019

Note 5 IFRS 16

The Group has implemented IFRS 16 Leases beginning 1 January 2019 with a modified retrospective method. The effect of accounting for IFRS 16 is shown as an adjustment of the opening balance on 1 January 2019, without translating comparative figures. At the transition to IFRS 16, the Group has listed KNOK 70 583.6 as a right of use in the balance sheet as an asset and correspondingly as a debt liability. StrongPoint leases several objects as buildings and cars that are affected by the transition, listed in the table below. Production equipment that is financially leased is not affected by the transition to IFRS 16 as this has already been carried out in accordance with the principles in IFRS 16.

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
Operating revenue per employee Operating revenue / average number of employees
Operating cost per employee Operating cost / average number of employees
EBT Profit before tax
EBT-margin EBT / operating revenue
EBIT Operating profit
EBITA Earnings before interest, taxes, and amortization
EBITDA Operating profit + depreciation fixed assets and tangible assets
EBITDA-margin EBITDA / operating revenue
Equity ratio Book value equity / total assets
Weighted average basic shares Issued shares adjusted for own shares on average for the year
Liquidity ratio Current assets / short term debt
Earnings per share Paid dividend per share throughout the year
  • EBITDA Operating profit + depreciation fixed assets and tangible assets
No. Name No. of shares %
1 STRØMSTANGEN AS 3 933 092 8,9 %
2 HOLMEN SPESIALFOND 3 650 000 8,2 %
3 AVANZA BANK AB 2 644 447 6,0 %
4 HSBC TTEE MARLB EUROPEAN TRUST 1 976 000 4,5 %
5 PROBITAS HOLDING AS 1 788 276 4,0 %
6 V. EIENDOM HOLDING AS 1 750 908 3,9 %
7 ZETTERBERG, GEORG (incl. fully owned companies) 1 633 000 3,7 %
8 NORDNET BANK AB 1 487 432 3,4 %
9 NORDNET LIVSFORSIKRING AS 1 287 305 2,9 %
10 VERDADERO AS 1 092 400 2,5 %
11 WAALER, JØRGEN (incl. fully owned companies) 1 000 000 2,3 %
12 RING, JAN 874 372 2,0 %
13 GLAAMENE INDUSTRIER AS 873 549 2,0 %
14 MP PENSJON PK 777 402 1,8 %
15 GRESSLIEN, ODD ROAR 540 000 1,2 %
16 SKANDINAVISKA ENSKILDA BANKEN AB 527 166 1,2 %
17 JOHANSEN, STEIN 500 000 1,1 %
18 EVENSEN, TOR COLKA 455 000 1,0 %
19 JACOBSEN, SVEIN (incl. fully owned companies) 385 000 0,9 %
20 BJØRNSTAD, DANIEL 377 720 0,9 %
Sum 20 largest shareholders 27 553 069 62,1 %
Sum 1 629 other shareholders 16 822 971 37,9 %
Sum all 1 649 shareholders 44 376 040 100,0 %
KNOK Retail
Tech
Cash
Security
Labels Q3 2019 Retail
Tech
Cash
Security
Labels YTD 01.01.19
Rent -2 559,8 -776,3 -1 074,0 -4 410,0 -8 018,5 -2 399,1 -3 224,4 -13 642,0
Cars -1 037,5 -71,1 -150,3 -1 258,9 -2 738,3 -212,1 -451,1 -3 401,5
Other 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0
EBITDA 3 597,3 847,4 1 224,2 5 668,9 10 756,8 2 611,2 3 675,5 17 043,5
Depreciations 3 448,6 821,4 1 149,4 5 419,4 10 254,5 2 512,4 3 420,3 16 187,2
Interest 148,7 26,0 74,9 249,5 502,3 98,9 255,1 856,3
EBT -0,0 -0,0 -0,0 -0,0 -0,0 -0,0 -0,0 -0,0
Tangible assets IFRS 16 Cars 49 068,9
Tangible assets IFRS 16 Other 7 041,7
Leasing commitments ex. interest 56 110,6 70 583,6

56 110,6 70 583,6

StrongPoint ASA Slynga 10, 2005 Rælingen strongpoint.com

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