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Multiconsult

Quarterly Report Aug 23, 2018

3667_rns_2018-08-23_1e1d695a-1d5c-4a90-9677-d5fa44ed6b85.pdf

Quarterly Report

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INTERIM REPORT Q2 and first half | 2018

HIGHLIGHTS AND KEY FIGURES Q2 2018

HIGHLIGHTS

  • \ Net operating revenue growth of 20.1% in the quarter, 13.5% year to date
  • \ Positive calendar effect in the quarter, negative year to date
  • \ Earnings reduced by unusual vacation pattern in Norway in the quarter
  • \ Earnings impacted by higher net write-downs than previous year
  • \ Improvement in the billing ratio across the group
  • \ Other aspects of the profitability improvement programme proceeding according to plan
  • \ Significant contract award with Nye Veier for E6 Ranheim Værnes
  • \ Order backlog increased to NOK 2.3 billion

CONSOLIDATED KEY FIGURES

Amounts in MNOK (except EPS, shares,
percentage and employees) Q2 2018 Q2 2017 H1 2018 H1 2017 FY 2017
FINANCIAL
Net operating revenues 887.6 738.9 1 746.7 1 538.6 2 977.6
Growth (%) 20.1% 3.9% 13.5% 12.7% 14.3%
EBITDA 61.3 27.3 109.7 132.8 164.7
EBITDA margin (%) 6.9% 3.7% 6.3% 8.6% 5.5%
EBIT 48.9 15.8 85.0 110.2 118.0
EBIT margin (%) 5.5% 2.1% 4.9% 7.2% 4.0%
Basic earnings per share (NOK) 1.37 0.42 2.31 3.16 3.01
Average number of shares 26 969 973 26 242 784 26 970 183 26 241 964 26 407 850
Net interest bearing debt 1) 251.9 89.0 251.9 89.0 134.5
Cash and cash equivalents 132.2 157.8 132.2 157.8 154.3
OPERATIONAL
Order intake 1 130.9 866.9 2 232.1 1 940.6 3 762.5
Order backlog 2 302.0 1 995.0 2 302.0 1 995.0 2 147.7
Billing ratio (%) 71.8% 69.5% 71.2% 68.9% 68.4%
Employees 2 855 2 511 2 855 2 511 2 851

1) Refer to page 23 for definitions of alternative performance measures.

SECOND QUARTER 2018 GROUP REVIEW

Multiconsult had a second quarter EBIT of NOK 48.9 million, positively impacted by a calendar effect of five more working days in Norway compared to second quarter 2017. Net operating revenues grew by 20.1% to NOK 887.6 million in the quarter and by 13.5% to NOK 1 746.7 million year to date, mainly driven by acquisitions. Year to date EBIT was NOK 85.0 million reflecting a 4.9% margin. The profitability improvement programme remains the number one priority and results in both Greater Oslo Area and Regions Norway are gradually improving.

FINANCIAL REVIEW

(Figures in brackets = same period prior year or relevant balance sheet date 2018).

Group results

Second quarter 2018

Net operating revenues increased by 20.1% to NOK 887.6 million (NOK 738.9 million) compared to the same quarter last year. The increase in net operating revenues reflects higher production due to acquisition of the Hjellnes group. A calendar effect of five more working days in Norway, of approximately NOK 67 million, impacted net operating revenues positively. However, employees in Norway used more vacation days as well as compensatory time off in May and June compared to same period last year, which reduced net operating income. The billing ratio increased to 71.8% (69.5%). Net project write-downs of NOK 12.7 million impacted net operating revenues negatively, however still reflecting a relatively normal level. Group billing rates increased marginally compared to the same period in 2017.

Operating expenses increased by 16.1% to NOK 826.3 million (NOK 711.6 million). The increase is mainly attributable to higher employee benefit expenses caused by increased headcount from acquisitions, net recruitment, and ordinary salary adjustment.

EBITDA was NOK 61.3 million (NOK 27.3 million), an increase of 124.6% compared to the same period last year, reflecting higher net operating revenues mainly due to the significant calendar effect and increased production due to acquisitions.

EBIT amounted to NOK 48.9 million (NOK 15.8 million) reflecting a 5.5% EBIT margin.

Results from associated companies and joint ventures amounted to NOK 0.1 million (NOK 0.1 million).

Net financial items were an expense of NOK 0.9 million (NOK 1.5 million).

Group tax rate was 23.0% (23.7%).

Reported profit for the period was NOK 37 million (NOK 11 million). Earnings per share for the quarter were NOK 1.37 (NOK 0.42).

Year to date 2018

Net operating revenues increased by 13.5% to NOK 1 746.7 million (NOK 1 538.6 million) compared to the same period last year. The increase in net operating revenues was mainly driven by higher production due to the acquisitions of the Hjellnes group and Iterio AB. Growth in revenues was further supported by a higher billing ratio at 71.2% (68.9%). Net project write-downs of NOK 25.3 million impacted net operating revenues negatively, however still reflecting a relatively normal level compared to net writeups in the previous year. There was a calendar effect of one less working day, partly offsetting growth in net operating revenues by approximately NOK 13 million compared to the same period in 2017. In addition, employees used more vacation days as well as compensatory time off compared

to last year. Average billing rate for the group is at a slightly higher level than previous year.

EBITDA was NOK 109.7 million (NOK 132.8 million), a decrease of 17.4% compared to the same period previous year. Higher net operating revenues were more than offset by the increase in operating expenses in the period. Higher employee benefit expenses reflect increased headcount related to acquisitions and ordinary salary adjustment. Other operating expenses increased approximately in line with increased headcount.

EBIT amounted to NOK 85.0 million (NOK 110.2 million), a decrease of 22.9%. EBIT margin was 4.9% year to date 2018.

Group tax rate was 24.0% (23.6%).

Reported profit for the period was NOK 62.3 million (NOK 83.0 million). Earnings per share were NOK 2.31 (NOK 3.16).

Financial position, cash flow and liquidity Second quarter 2018

Net cash flow from operating activities was NOK 54.4 million (NOK 14.0 million). The increase was related to higher profit before tax, mainly due to the calender effect in the quarter.

Net cash flow used in investment activities was NOK 12.8 million this quarter (NOK 17.1 million), related to ordinary asset replacement.

Net cash flow from financing activities amounted to negative NOK 63.9 million (positive NOK 10.8 million), mainly due to dividends paid in the quarter and a lower level of interest bearing debt. In the same quarter last year the increase in interest bearing debt more than offset the dividend payment.

Year to date 2018

Net cash flow from operating activities was negative NOK 43.5 million (NOK 52.9 million). The decrease was mainly related to the lower net profit, partially offset by lower working capital and lower income tax payment.

Net cash flow used in investment activities was NOK 27.4 million (NOK 80.4 million), mainly related to ordinary asset replacement. In the same quarter last year the investments also include the acquisition of Iterio AB.

Net cash flow from financing activities was NOK 54.7 million (NOK 108.1 million), reflecting increased interest bearing debt less dividend payment.

Consolidated financial position

As of 30 June 2018, total assets amounted to NOK 1 949.0 million (NOK 1 957.9 million at 31 March 2018), and total equity amounted to NOK 590.9 million (NOK 595.7 million at 31 March 2018).

The group held cash and cash equivalents of NOK 132.2 million as of 30 June 2018 (NOK 151.7 million at 31 March 2018). Net interest bearing debt amounted to NOK 251.9 million (NOK 255.0 million at 31 March 2018), due to improved cash flow from operating activities, which resulted in a lower draw-down on the overdraft facility.

ORDER BACKLOG AND INTAKE

The order backlog at the end of the second quarter 2018 was NOK 2 302.0 million (NOK 1 995.0 million), an increase of 15.4% year on year.

Order intake during the second quarter 2018 increased by 30.5% to NOK 1 130.9 million (NOK 866.9 million) compared to the same quarter last year. There was solid order intake within Buildings & Properties and Transportation in the quarter. Many small and mid-size contracts have been awarded in the period and the project tender pipeline remains strong, especially within Transportation.

Among important new contracts this quarter were GET FiT programme for KfW in Zambia and new timber terminal for Bane NOR at Hauerseter in Norway. Important add-ons to existing contracts this quarter were the New Airbase Ørland and submarine maintenance facilities at Haakonsvern for Forsvarsbygg, as well as InterCity Fredrikstad-Sarpsborg and Bus lane Diagonalen – Hans and Grete trail for Statens vegvesen.

Call-offs on frame agreements are only included in the order backlog when signed.

PROFITABILITY IMPROVEMENT PROGRAMME

In the light of the weak results in 2017, the group launched a comprehensive profitability programme with a target of improving the EBIT margin to a minimum of 6.0% for 2018. The programme focuses primarily on improving operations in Greater Oslo Area and Regions Norway with priority on improving sales, billing ratio and project execution. The programme also includes measures to achieve efficiency gains and general cost reductions.

Regions Norway and Greater Oslo Area continue to achieve improvements in the billing ratio. The more modest improvement in earnings in Greater Oslo reflects the consequences of the comprehensive reorganisation effective from March 2018. Order intake in Greater Oslo Area increased significantly in the second quarter. Net write-downs reflect a normal level of 1-2% of net operating revenues, however the programme continues to focus on optimising project execution. Important changes have been made, especially in respect of costs to make operations leaner going forward.

SEGMENTS

Multiconsult's segments are presented as three geographical segments, Greater Oslo Area, Regions Norway, International, and a segment for LINK arkitektur.

Greater Oslo Area

The segment offers services in seven business areas and comprises the central area of eastern Norway, with regional offices in Oslo, Fredrikstad and Drammen.

Key figures Greater Oslo Area

Amounts in MNOK Q2
2018
Q2
2017
H1
2018
H1
2017
Net op. revenues 409.2 308.4 802.2 659.1
EBITDA 29.9 11.0 45.3 66.8
EBITDA% 7.3% 3.6% 5.6% 10.1%
EBIT 26.3 7.4 37.9 59.5
EBIT% 6.4% 2.4% 4.7% 9.0%
Order intake 624.5 321.5 1 056.0 797.6
Order Backlog 949.4 781.0 949.4 781.0
Billing ratio 71.4% 68.3% 70.5% 68.1%
Employees 1 164 903 1 164 903

Second quarter 2018

Net operating revenues in the quarter increased by 32.7% to NOK 409.2 million (NOK 308.4 million) compared to the same quarter last year. The increase was mainly driven by the acquisition of the Hjellnes group. The increase in net operating revenues was further supported by the calendar effect of five more working days, which represents approximately NOK 28 million in the quarter. A higher billing ratio at 71.4% (68.3%) impacted the growth in net operating revenues positively. Net project write-downs impacted net operating revenues negatively with NOK 7.2 million in the period. With the exception of Renewable Energy all business areas experienced increased operating revenues compared to the same quarter last year. Billing rates increased modestly in the quarter.

EBITDA amounted to NOK 29.9 million (NOK 11.0 million), an increase of 171.2% from last year. Higher net operating revenues were partly offset by increased operating expenses, mainly as a result of the acquisition of the Hjellnes group and ordinary salary adjustment.

EBIT amounted to NOK 26.3 million (NOK 7.4 million) reflecting a 6.4% EBIT margin.

Order intake in the second quarter was NOK 624.5 million (NOK 321.5 million), an increase of 94.2% compared to the same quarter last year. There was strong growth in Buildings & Properties and Transportation.

Order backlog for the segment at the end of the second quarter 2018 amounted to NOK 949.4 million (NOK 781.0 million), up 21.6% year on year.

Year to date 2018

Net operating revenues increased by 21.7% to NOK 802.2 million (NOK 659.1 million), mainly due to acquisition of the Hjellnes group. A higher billing ratio at 70.5% (68.1%) resulted in increased net operating revenues. There were net writedowns of NOK 16.5 million in the period. A negative calendar effect of one less working day partly offset the growth in net operating revenues with approximately NOK 6 million in the period. Billing rates increased modestly compared to last year.

EBITDA amounted to NOK 45.3 million (NOK 66.8 million), a decrease of 32.2%. Increased revenue was more than offset by higher employee benefit expenses explained by acquisitions and ordinary salary adjustment. Other operating expenses increased in the period in line with increased headcount.

EBIT amounted to NOK 37.9 million (NOK 59.5 million) reflecting a 4.7% EBIT margin.

Order intake year to date amounted to NOK 1 056.0 million (NOK 797.6), an increase of 32.4% from last year. The order

backlog of the Hjellnes group of NOK 153.4 million was reported as order intake and included in the order backlog in the third quarter 2017.

Regions Norway

The segment offers services in seven business areas and comprises regional offices in Stavanger, Bergen, Trondheim and Tromsø.

Key figures Regions Norway

Amounts in MNOK Q2
2018
Q2
2017
H1
2018
H1
2017
Net op. revenues 295.2 268.2 574.5 550.0
EBITDA 31.6 13.0 51.1 41.2
EBITDA% 10.7% 4.9% 8.9% 7.5%
EBIT 25.9 7.0 39.6 29.4
EBIT% 8.8% 2.6% 6.9% 5.3%
Order intake 277.5 331.0 692.9 554.9
Order Backlog 487.7 498.0 487.7 498.0
Billing ratio 72.8% 69.4% 71.4% 67.9%
Employees 831 827 831 827

Second quarter 2018

Net operating revenues amounted to NOK 295.2 million (NOK 268.2 million), an increase of 10.1% compared to the same quarter last year. A calendar effect of five more working days impacted the growth in net operating revenues positively with approximately NOK 24 million in the quarter. A higher billing ratio at 72.8% (69.4%) further increased revenues. All business areas experienced an increase in operating revenues compared to the same quarter last year. Net write-downs in the period of NOK 5.8 million partly offset growth in revenues There was a modest improvement in billing rates in the quarter.

EBITDA increased by 142.7% to NOK 31.6 million (NOK 13.0 million). Higher net operating revenues were partly offset by increased employee benefit expenses, mainly as a result of ordinary salary adjustment.

EBIT amounted to NOK 25.9 million (NOK 7.0 million) reflecting a 8.8% EBIT margin.

Order intake in the second quarter was NOK 277.5 million (NOK 331.1 million), representing a decrease of 16.2% compared to the same quarter last year. There was a decrease in Buildings & Properties, Transportation and Water & Environment, while Industry, Renewable Energy and Cities & Society increased.

Order backlog for the segment at the end of the second quarter 2018 amounted to NOK 487.7 million (NOK 498.0 million), down 2.1% year on year.

Year to date 2018

Net operating revenues increased by 4.5% to NOK 574.5 million (NOK 550.0 million). An improved billing ratio to 71.4% (67.9%) impacted growth in net operating revenues positively. Billing rates improved compared to last year. A calendar effect of one less working day partly offset growth in revenues, by approximately NOK 5 million. Net write-downs in the period of NOK 11.6 million further offset growth in revenues.

EBITDA amounted to NOK 51.1 million (NOK 41.2 million), an increase of 24.1%. Higher revenues were partly offset by increased employee benefit expenses due to ordinary salary adjustments.

EBIT amounted to NOK 39.6 million (NOK 29.4 million) reflecting a 6.9% EBIT margin.

Order intake amounted to NOK 692.9 million (NOK 554.9 million), an increase of 24.9% from last year.

International

The international segment comprises the subsidiaries Multiconsult UK, Multiconsult Asia, Multiconsult Polska and Iterio AB.

Key figures International

Amounts in MNOK Q2
2018
Q2
2017
H1
2018
H1
2017
Net op. revenues 55.0 46.3 106.1 92.8
EBITDA 6.0 3.4 11.9 17.0
EBITDA% 10.9% 7.3% 11.2% 18.3%
EBIT 5.4 2.8 10.8 15.9
EBIT% 9.8% 6.0% 10.2% 17.1%
Order intake 52.4 62.5 100.3 226.0
Order Backlog 324.9 285.1 324.9 285.1
Billing ratio 73.6% 71.9% 74.6% 72.6%
Employees 245 197 245 197

Second quarter 2018

Net operating revenues amounted to NOK 55.0 million (NOK 46.3 million), an increase of 19.0% compared to the same quarter last year. The increase in net operating revenues is mainly explained by increased billing ratio combined with increased capacity in Multiconsult Polska and Multiconsult UK.

EBITDA was NOK 6.0 million (NOK 3.4 million), an increase of 77.3% in the quarter mainly due to increased earnings in Multiconsult UK.

EBIT amounted to NOK 5.4 million (NOK 2.8 million) reflecting a 9.8% EBIT margin.

Order intake in the second quarter was NOK 52.4 million (NOK 62.5 million), a decrease of 16.2% compared to the same quarter last year. The main contribution came in Transportation projects for Multiconsult Polska.

Order backlog at the end of the second quarter amounted to NOK 324.9 million (NOK 285.1 million), up 14.0% year on year.

Year to date 2018

Net operating revenues amounted to NOK 106.1 million (NOK 92.8 million), an increase of 14.4% compared to the same period last year. The growth in net operating revenues was mainly attributed to new contribution from Iterio AB as well as higher contribution from Multiconsult Polska and Multiconsult UK.

EBITDA was NOK 11.9 million (NOK 17.0 million) for the period. Strong operations in Multiconsult UK was more than offset by low project activity in Multiconsult Asia, that had significant project activity in the same period last year.

EBIT amounted to NOK 10.8 million (NOK 15.9 million) reflecting a 10.2% EBIT margin.

Order intake amounted to NOK 100.3 million (NOK 226.0 million), a decrease of 55.6% from previous year, reflecting the acquisition of the backlog of NOK 85.4 million from Iterio AB in the first quarter 2017.

LINK arkitektur

This segment comprises LINK arkitektur with its 15 offices throughout Scandinavia.

Key figures LINK arkitektur

Amounts in MNOK Q2
2018
Q2
2017
H1
2018
H1
2017
Net op. revenues 132.7 118.3 274.4 240.1
EBITDA 5.4 0.7 20.0 10.1
EBITDA% 4.0% 0.6% 7.3% 4.2%
EBIT 3.4 (0.7) 16.3 7.6
EBIT% 2.6% (0.6%) 5.9% 3.2%
Order intake 176.6 149.4 377.8 358.1
Order Backlog 540.0 431.0 540.0 431.0
Billing ratio 73.8% 71.9% 74.9% 71.8%
Employees 485 454 485 454

Second quarter 2018

Net operating revenues amounted to NOK 132.7 million (NOK 118.3 million), an increase of 12.1% compared to the same quarter last year. Growth was mainly driven by a higher billing ratio of 73.8% (71.9%) as well as higher production from net recruitment. A calendar effect of approximately NOK 11 million supported growth in revenues. Average billing rates were at a slightly lower level compared to the same quarter last year.

EBITDA amounted to NOK 5.4 million (NOK 0.7 million) in the second quarter, mainly due to higher net operating revenues.

EBIT amounted to NOK 3.4 million (negative NOK 0.7 million) reflecting a 2.6% EBIT margin.

Order intake in the second quarter was NOK 176.6 million (NOK 149.4 million), an increase of 18.2% compared to the same quarter last year. The majority of the order intake in the quarter came from add-ons to existing contracts in addition to several smaller, but important new contracts.

Order backlog for the segment at the end of the second quarter 2018 amounted to NOK 540.0 million (NOK 431.0 million), an increase of 25.3% compared to the same quarter last year.

Year to date 2018

Net operating revenues amounted to NOK 274.4 million (NOK 240.1 million), an increase of 14.3% compared to the same period last year. Higher production due to net recruitment as well as an improvement in the billing ratio to 74.9% (71.8%) contributed positively to the growth compared to last year.

EBITDA amounted to NOK 20.0 million (NOK 10.1 million) in the period, an increase of 98.0%. Improved net operating revenues were partly offset by higher employee benefit expenses as a result of acquisitions and net recruitment.

EBIT amounted to NOK 16.3 million (NOK 7.6 million) reflecting a 5.9% EBIT margin.

Order intake was NOK 377.8 million (NOK 358.1 million), an increase of 5.4%.

ORGANISATION AND HSE

At 30 June 2018 the group had 2 855 employees. The employee turnover ratio for the group was 6.4% for the period June 2017 to June 2018.

Number of employees

SUBSEQUENT EVENTS

On 9 July, the company announced that Nye Veier has chosen Acciona Construccion S.A, Leonard Nilsen & Sønner, Acciona Mantenimiento de infraestructuras S.A. and Multiconsult for the EPC contract of approximately NOK 4 billion, developing and constructing the E6 between Ranheim and Værnes. The project is located in the municipalities Trondheim, Malvik and Stjørdal in Norway, and Multiconsult will deliver all engineering services. The contract value for Multiconsult is significant,

Multiconsult has adopted HSE policies and implemented guidelines to ensure compliance with applicable regulations and continued maintainance and development of its HSE standards. The company's HSE efforts are managed on both central and regional levels.

The recorded sick leave ratio for Multiconsult Norge AS was 4.0% in the second quarter.

A new organisational structure for Greater Oslo Area was implemented on 1 March 2018. It has been a comprehensive organisational development process to re-organise and integrate more than 1 000 employees in business units from Multiconsult Norge AS, Hjellnes Consult AS, Johs Holt AS, and Analyse & Strategi AS.

but still under negotiation. Following the clarification phase a contract will be signed at the end of September 2018. After approximately one year of planning and optimisation processes the construction phase is planned to begin by mid-2019 and to be finalised in 2024. Multiconsult is the only engineering consultant and will deliver new zoning plans as well as detailed design throughout the construction phase.

MARKET OUTLOOK

The overall market outlook continues to show positive development across all business areas.

Buildings & Properties is expected to maintain stable growth, although there is some uncertainty in the residential market in certain regions. The outlook for the architecture market is fairly positive in all segments especially within healthcare buildings in Norway. Public sector investment is driving a strong outlook for Transportation within road and rail, and several large projects are expected to be assigned in the coming year. The Renewable Energy market in Norway is expected to remain stable, with growth anticipated in the transmission sector. International Renewable Energy markets show a very strong pipeline, continuing to provide new business opportunities for Multiconsult. Investment in the Industry sector in Norway is expected to increase mainly in refineries, chemical production and aquaculture. Demand for our services in the Oil & Gas market is expected to slowly improve going forward. Within Water & Environment there is stable demand for water and waste infrastructure projects as well as for soil contamination inspections.

The overall competitive landscape has moved towards more Engineering, Procurement and Construction (EPC) contracts. The trend towards more frame agreements is expected to continue especially within large and complex public projects. Continued strong competition is maintaining significant price pressure on large projects in Norway. Market rates have shown some improvement, however the cost level for the Norwegian workforce is creating challenges to profitability for the industry in general. This trend must be broken if long-term profitability ambitions are to be achieved.

Multiconsult's strong market position, flexible business model and wide service offering provides a sound base for profitable growth, both domestic and international. Resources from Multiconsult Polska will gradually be phased into ongoing projects to strengthen competitiveness. The top line synergies between Multiconsult and LINK arkitektur are expected to continue to further strengthen the group's value proposition to customers. The integration of the Hjellnes group into the Greater Oslo Area is expected to provide top line synergies in the health care and transportation sectors.

The order backlog is stable and provides a strong foundation for profitable growth, supported by valuable frame agreements generated from a broad and robust customer base.

RISK AND UNCERTAINTIES

The risk of disagreements and legal disputes related to the possible cost of delays and project errors is always present in the consultancy business. Multiconsult has good insurance policies and routines for following up such cases. Further details regarding the insurance coverage are provided in note 19 to the consolidated financial statements for 2017. The largest claim at 30 June 2018 was related to the Prinsensgate 26 project with Stortinget. The legal process is progressing as expected.

Multiconsult is exposed to credit risk, primarily related to transactions with clients and from bank deposits. The company's credit losses on accounts receivable have historically been modest. New customers are subject to credit assessment and approval before credit is extended to them. Responsibility for credit management in the parent company is centralised, and routines are integrated in the group's quality assurance system. The company has established routines for assessing the creditworthiness of the customer, and the possible need for bank guarantees or other risk mitigation measures.

The group is exposed to currency risk through ongoing projects abroad with fees generated in foreign currencies. Hedging contracts have been entered into for certain projects to reduce this risk. Currency risk is regarded as modest.

In the third quarter 2017, Multiconsult ASA increased its debt and restructured its credit facilities in connection with the acquisition of the Hjellnes group. Multiconsult ASA entered into a loan agreement with Nordea for NOK 215.0 million, which was used to settle the cash payment of NOK 119.0 million to the selling shareholders in the Hjellnes group as well as to pay down the previously drawn Multiconsult ASA revolving credit facility of NOK 95 million. Interest swaps have been entered into to ensure that approximately 50% of interest cost is at fixed rates.

Multiconsult Norge AS has an overdraft facility of NOK 320.0 million with the group's main bank.

RESPONSIBILITY STATEMENT

We confirm to the best of our knowledge that the condensed set of financial statements for the period 1 January to 30 June 2018 have been prepared in accordance with IAS 34 - Interim Financial Reporting, and gives a true and fair view of the Multiconsult group's assets, liabilities, financial position and result for the period. We also confirm to the best of our

knowledge that the financial review includes a fair review of important events that have occurred during the financial year and their impact on the financial statements, any major related parties transactions, and a description of the principal risks and uncertainties.

Oslo, 22 August 2018 The Board of Directors and CEO Multiconsult ASA

Nigel K.Wilson Kjetil Ebbesberg Vibeke Strømme Rikard Appelgren Line Haugen

Chairman Board member Board member Board member Board member

Runar Tyssebotn Liv-Kristine Rud Elisabeth W. Lokshall Christian Nørgaard Madsen

Board member Board member Board member CEO

DEFINITIONS

Net operating revenues: Operating revenues less sub consultants and disbursements.

EBIT: Earnings before net financial items, results from associates and joint ventures and income tax.

EBIT margin (%): EBIT as a percentage of net operating revenues.

EBITDA: EBIT before depreciation, amortisation and impairment.

EBITDA margin (%): EBITDA as a percentage of net operating revenues.

Operating expenses: Employee benefit expenses plus other operating expenses.

Net interest bearing debt: Non-current and current interest bearing liabilities deducted cash and cash equivalents.

Order intake: Expected operating revenues on new contracts and confirmed changes to existing contracts. Only group external contracts are included.

Order Backlog: Expected remaining operating revenues on new and existing contracts. Only group external contracts are included. Call-offs on frame agreements are included in the order backlog when signed.

Billing ratio (%): Hours recorded on chargeable projects as a percentage of total hours worked (including administrative staff) and employer-paid absence. Billing ratio per segment includes allocated administrative staff.

Employees: Number of employees comprise all staff on payroll including staff on temporarily leave (paid and unpaid), excluding temporary personnel.

DISCLAIMER

This report includes forward-looking statements, which are based on our current expectations and projections about future events. All statements other than statements of historical facts included in this notice, including statements regarding our future financial position, risks and uncertainties related to our business, strategy, capital expenditures, projected costs and our plans and objectives for future operations, including our plans for future costs savings and synergies may be deemed to be forward-looking statements. Words such as "believe," "expect," "anticipate," "may," "assume," "plan," "intend," "will," "should," "estimate," "risk"

and similar expressions or the negatives of these expressions are intended to identify forward-looking statements. By their nature, forward-looking statements involve known and unknown risks and uncertainties because they relate to events and depend on circumstances that may or may not occur in the future. Forward-looking statements are not guarantees of future performance. You should not place undue reliance on these forward-looking statements. In addition, any forwardlooking statements are made only as of the date of this notice, and we do not intend and do not assume any obligation to update any statements set forth in this report.

INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

Unaudited for the period ended 30 June 2018

INTERIM CONDENSED CONSOLIDATED STATEMENT OF INCOME

Amounts in TNOK, except EPS Q2 2018 Q2 2017 H1 2018 H1 2017 FY 2017
Operating revenues 1 028 033 840 500 2 050 012 1 733 123 3 375 399
Expenses for sub consultants and disbursements 140 459 101 601 303 349 194 489 397 758
Net operating revenues 887 573 738 898 1 746 663 1 538 635 2 977 642
Employee benefit expenses 1) 660 507 580 909 1 323 933 1 139 860 2 265 379
Other operating expenses 1) 165 791 130 708 313 007 265 976 547 519
Operating expenses excl. depreciation and amortisation 826 298 711 618 1 636 940 1 405 836 2 812 898
Operating profit before depreciation and amortisation (EBITDA) 61 275 27 281 109 723 132 798 164 744
Depreciation and amortisation 12 381 11 520 24 719 22 601 46 791
Operating profit (EBIT) 48 895 15 760 85 004 110 197 117 953
Results from associated companies and joint ventures 148 110 300 599 1 157
Financial income 2 858 806 3 780 1 920 2 956
Financial expenses 3 789 2 303 7 096 4 078 14 375
Net financial items (932) (1 497) (3 316) (2 158) (11 419)
Profit before tax 48 111 14 373 81 988 108 639 107 691
Income tax expense (Income) 11 075 3 402 19 677 25 603 28 157
Profit for the period 37 036 10 972 62 310 83 035 79 534
Attributable to:
Owners of Multiconsult ASA 37 036 10 972 62 310 83 035 79 534
Earnings per share
Basic and diluted (NOK) 1.37 0.42 2.31 3.16 3.01

1) Restated 2017 figures, see note 2.

INTERIM CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

Amounts in TNOK Q2 2018 Q2 2017 H1 2018 H1 2017 FY 2017
Profit for the period 37 036 10 972 62 310 83 035 79 534
Other comprehensive income
Remeasurment of defined benefit obligations - - - - (1 452)
Tax - - - - 334
Total items that will not be reclassified to profit or loss - - - - (1 118)
Currency translation differences (1 275) 1 614 (12 884) 4 665 13 802
Total items that may be reclassified subsequently to profit or loss (1 275) 1 614 (12 884) 4 665 13 802
Total other comprehensive income for the period (1 275) 1 614 (12 884) 4 665 12 684
Total comprehensive income for the period 35 761 12 586 49 426 87 700 92 218
Attributable to:
Owners of Multiconsult ASA 35 761 12 586 49 426 87 700 92 218

INTERIM CONDENSED CONSOLIDATED BALANCE SHEET

Amounts in TNOK At 30 June 2018 At 31 March 2018 At 31 December 2017
ASSETS
Non-current assets
Deferred tax assets 21 356 23 211 25 610
Intangible assets 26 451 23 118 19 704
Goodwill 445 180 446 402 449 942
Property, plant and equipment 95 881 98 773 99 947
Associated companies and joint ventures 11 108 10 906 10 809
Non-current receivables and shares 7 124 7 194 6 995
Assets for reimbursement of provisions 22 820 21 000 22 000
Total non-current assets 629 919 630 604 635 007
Current assets
Trade receivables 604 031 600 655 588 377
Work in progress 516 743 474 798 368 447
Other receivables and prepaid costs 66 066 100 154 65 012
Cash and cash equivalents 132 227 151 721 154 291
Total current assets 1 319 066 1 327 328 1 176 126
Total assets 1 948 986 1 957 931 1 811 133
EQUITY AND LIABILITIES
Shareholders' equity
Total paid in equity 91 242 91 242 91 242
Other equity 499 683 504 495 490 830
Total shareholders' equity 590 925 595 737 582 072
Non-current liabilities
Retirement benefit obligations 5 997 7 048 6 667
Deferred tax 12 551 13 734 13 835
Provisions 32 572 32 763 29 937
Non-current interest bearing liabilities 196 905 196 677 195 203
Total non-current liabilities 248 026 250 222 245 642
Current liabilities
Trade payables 150 003 129 700 140 186
Prepayments 1) 93 892 90 383 97 871
Current tax liabilities 24 364 16 306 14 610
VAT and other public taxes and duties payables 269 349 289 855 296 266
Current interest bearing liabilities 187 179 210 084 93 573
Other current liabilities 1) 385 249 375 644 340 913
Total current liabilities 1 110 035 1 111 972 983 420
Total liabilities 1 358 061 1 362 194 1 229 062
Total equity and liabilities 1 948 986 1 957 931 1 811 133

1) Restated 2017 figures, see note 2 section IFRS 15 Revenue from contracts with customers.

INTERIM CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

Amounts in TNOK Share
capital
Own
shares
Share
premium
Total
paid-in
capital
Retained
earnings
Pension Translation
differences
Total
equity
31 December 2016 13 125 (1) 13 320 26 443 683 309 (201 224) (1 008) 507 520
Dividend - - - - (78 715) - - (78 715)
Treasury shares - (3) - (3) (551) - - (554)
Employee share purchase programme - - - - - - - -
Comprehensive income - - - - 83 035 - 4 665 87 700
30 June 2017 13 125 (4) 13 320 26 440 687 079 (201 224) 3 658 515 953
31 December 2016 13 125 (1) 13 320 26 443 683 309 (201 224) (1 008) 507 520
Dividend - - - - (78 715) - - (78 715)
Share Issue 361 - 64 438 64 799 - - - 64 799
Treasury shares - 1 - 1 204 - - 205
Employee share purchase programme - - - - (3 955) - - (3 955)
Comprehensive income - - - - 79 534 (1 118) 13 802 92 218
31 December 2017 13 486 - 77 758 91 242 680 378 (202 343) 12 794 582 072
Dividend - - - - (40 456) (40 456)
Share Issue - - - - - - - -
Treasury shares - - - - 4 - - 4
Employee share purchase programme - - - - (121) - - (121)
Comprehensive income - - - - 62 310 - (12 884) 49 426
30 June 2018 13 486 - 77 758 91 242 702 116 (202 344) (90) 590 925

INTERIM CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS

Amounts in TNOK Q2 2018 Q2 2017 H1 2018 H1 2017 FY 2017
Cash flows from operating activities
Profit before tax 48 111 14 373 81 988 108 638 107 691
Income taxes paid (3 016) (7 294) (9 923) (33 574) (37 623)
Depreciation and amortisation 12 381 11 520 24 719 22 601 46 791
Results from associated companies and joint ventures (148) (12) (300) (599) (1 157)
Other non-cash profit and loss items - - - - 2 010
Sub total operating activities 57 327 18 586 96 483 97 066 117 712
Changes in working capital (2 917) (4 620) (139 962) (149 933) (51 756)
Net cash flow from operating activities 54 410 13 966 (43 478) (52 868) 65 956
Cash flows from investment activities
Net purchase and sale of fixed assets and financial non-current assets (12 821) (10 706) (27 399) (23 555) (46 789)
Proceeds/payments related to equity accounted investments - - - - 339
Net cash effect of business combinations - (6 425) - (56 878) (175 257)
Net cash flow used in investment activities (12 821) (17 131) (27 399) (80 433) (221 707)
Cash flows from financing activities
Change in interest-bearing liabilities (22 677) 90 096 95 307 187 334 229 306
Paid dividends (40 456) (78 715) (40 456) (78 715) (78 715)
Sale treasury shares - - 585 - 11 119
Purchase treasury shares (737) (554) (737) (554) (35 030)
Net cash flow from financing activities (63 870) 10 827 54 700 108 065 126 680
Foreign currency effects on cash and cash equivalents 2 788 3 267 (5 886) 7 056 7 372
Net increase/decrease in cash and cash equivalents (19 494) 10 929 (22 064) (18 180) (21 699)
Cash and cash equivalents at the beginning of the period 151 721 146 881 154 291 175 990 175 990
Cash and cash equivalents at the end of the period 132 227 157 810 132 227 157 810 154 291

NOTES TO THE FINANCIAL STATEMENTS

Note 1: General information

The Company and the Group

Multiconsult ASA (the company) is a Norwegian public limited liability company listed on Oslo Børs. The company and its subsidiaries (together the Multiconsult group/the group) are

Note 2: Basis of preparation and statements

Basis for preparation

The financial statements are presented in NOK, rounded to the nearest thousand, unless otherwise stated. As a result of rounding adjustments, the figures in one or more rows or columns included in the financial statements and notes may not add up to the total of that row or column.

Statements

These interim condensed consolidated financial statements for the second quarter of 2018 have been prepared in accordance with IAS 34 as approved by the EU. They have not been audited. They do not include all of the information required for full annual financial statements of the group and should be read in conjunction with the consolidated financial statements for 2017. The accounting policies applied are consistent with those applied and described in the consolidated annual financial statements for 2017, which are available upon request from the company's registered office at Nedre Skøyen vei 2, 0276 Oslo and at www. multiconsult.no.

These interim condensed consolidated financial statements for the second quarter of 2018 were approved by the Board of Directors and the CEO on 22 August 2018.

Accounting policies

The group prepares its consolidated annual financial statements in accordance with IFRS as adopted by the EU (International Financial Reporting Standards - IFRS). References to IFRS in these financial statements refer to IFRS as approved by the EU. The accounting policies adopted are consistent with those of the previous financial year.

At the time of approval for issue of these interim condensed consolidated financial statements, some new standards, amendments to standards and interpretations have been published, but are not yet effective and have not been applied in preparing these consolidated financial statements. Those that may be relevant for the group are described in note 2 to the annual consolidated financial statements for 2017.

IFRS 15 Revenue from contracts with customers IFRS 15 Revenue from contracts with customers is effective among the leading suppliers of consultancy and design services in Norway and the Nordic region. The group has subsidiaries outside the Nordic region in Poland, UK and Singapore.

for annual reporting periods beginning from 1 January 2018. Multiconsult has established that the vast majority of contracts in terms of transaction price are time-based, i.e. the company earns revenue per hour worked. There are some contracts which are time-based with a cap, or fixed price, but these are immateril compared to total revenue. Current revenue recognition is based on work performed, similar to "over-time" revenue recognition in IFRS 15. Multiconsult has evaluated that for some of its services, for example construction management and co-ordination, the customer simultaneously receives and consumes the benefits provided and therefore revenues is recognised over time. Other services are to a large extent tailored to customer requirements and have no alternative use for Multiconsult. The group's assessment is that implementation of IFRS 15 has no significant effect on revenue recognition for the group. This is primarily due to the fact that the contracts as a main rule establish right to payment for performance to date. The entity's performance does not create an asset with an alternative use to the entity, and in some contracts the customer simultaneously receives and consumes the benefits provided by its performance. Refer to note 2A to the consolidated annual financial statements for 2017 for further information about the company's assessements related to implementation of IFRS 15.

Work in progress (WIP) is related to worked performed but not billed at the reporting date. Project liabilities are related to prepayments from customer. Trade payable and Other current liabilities are restated for the comparative periods.

IFRS 15 Restatement balance sheet:

Amounts in TNOK FY 2017
Trade payable 165 534
Restatement 25 348
Restated trade payable 140 186
Other current liabilities 413 436
Restatement 72 523
Restated other current liabilities 340 913
Total restated to prepayment 97 871

In September 2017 the new ERP-system was implemented. In connection with the implementation, some classifications in the financial statements are changed. Employee benefit expenses and Other operating expenses are restated for the comparative periods.

Restatement income statement 2017:

Amounts in TNOK Q2 2017 H1 2017 FY 2017
Employee benefit expenses 589 629 1 157 914 2 319 810
Restatement 8 720 18 054 54 431
Restated employee benefit expenses 580 909 1 139 860 2 265 379
Other operating expenses 121 988 247 922 493 088
Restatement 8 720 18 054 54 431
Restated other operating expenses 130 708 265 976 547 519

Note 3: Estimates, judgments and assumptions

The preparation of interim condensed consolidated financial statements requires management to make judgements, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets and liabilities, income and expense. Actual results may differ from these estimates. In preparing these interim condensed consolidated financial

statements, significant judgements made by management in applying the group's accounting policies and the key sources of estimation uncertainty were the same as those applied to the annual consolidated financial statements for 2017 (see especially note 2).

Note 4: Segments

Refer to note 5 to the consolidated annual financial statements for 2017 for more information on the segments. The group has three geographical reporting segments as well as a segment for LINK arkitektur. Revenues and expenses are

reported in the segment with reference to where the employee is employed. The cost of administrative services, rent of premises, depreciation and so forth is allocated to the segments.

Q2 2018

Amounts in TNOK Greater
Oslo Area
Regions
Norway
Inter
national
LINK
arkitektur
Not
allocated
Elimi
nations
Total
External revenues 480 295 318 097 67 068 163 922 (1 349) - 1 028 033
Internal revenues 6 771 - 8 707 9 253 3 054 (27 785) -
Total operating revenues 487 066 318 097 75 774 173 175 1 705 (27 785) 1 028 033
Net operating revenues 409 196 295 237 55 048 132 691 (4 598) - 887 573
Operating expenses 379 327 263 669 49 061 127 324 6 917 - 826 298
EBITDA 29 869 31 568 5 987 5 367 (11 515) - 61 275
Depreciation, amortisation, impairment 3 547 5 717 570 1 932 614 - 12 381
EBIT 26 322 25 851 5 417 3 435 (12 129) - 48 895
Associates and joint ventures 237 - - (89) - - 148
Receivables 1) 533 485 338 850 106 335 184 171 - (30 665) 1 132 176
Number of employees 1 164 831 245 485 130 - 2 855

1) Receivables includes accounts receivables (before provision for loss) and accrued revenues.

Q2 2017

Amounts in TNOK Greater
Oslo Area
Regions
Norway
Inter
national
LINK
arkitektur
Not
allocated
Elimi
nations
Total
External revenues 366 372 284 338 46 285 146 378 (2 874) - 840 500
Internal revenues 4 743 - 11 422 4 470 970 (21 605) -
Total operating revenues 371 115 284 338 57 707 150 848 (1 903) (21 605) 840 500
Net operating revenues 308 444 268 174 46 251 118 347 (2 318) - 738 899
Operating expenses 297 429 255 168 42 873 117 693 (1 546) - 711 618
EBITDA 11 015 13 007 3 377 654 (772) - 27 281
Depreciation, amortisation, impairment 3 638 5 972 598 1 346 (34) - 11 520
EBIT 7 377 7 035 2 779 (692) (737) - 15 762
Associates and joint ventures 93 - 18 - - - 110
Receivables 1) 362 158 275 606 78 855 185 590 3 163 (17 399) 887 972
Number of employees 903 827 197 454 130 - 2 511

1) Receivables includes accounts receivables (before provision for loss) and accrued revenues.

H1 2018

Greater Regions Inter LINK Not Elimi
Amounts in TNOK Oslo Area Norway national arkitektur allocated nations
Total
External revenues 959 553 616 121 134 541 336 088 3 709 -
2 050 012
Internal revenues 13 778 - 15 904 15 343 3 438 (48 463)
-
Total operating revenues 973 331 616 121 150 445 351 430 7 147 (48 463) 2 050 012
Net operating revenues 802 207 574 527 106 149 274 368 (10 588) -
1 746 663
Operating expenses 756 925 523 443 94 244 254 338 7 991 -
1 636 940
EBITDA 45 282 51 084 11 905 20 031 (18 579) -
109 723
Depreciation and amortisation 7 377 11 442 1 120 3 774 1 006 -
24 719
EBIT 37 906 39 642 10 785 16 257 (19 585) -
85 004
Associates and joint ventures 389 - - (89) -
300
Receivables 1) 533 485 338 850 106 335 184 171 - (30 665) 1 132 176
Number of employees 1 164 831 245 485 130 2 855

1) Receivables includes accounts receivables (before provision for loss) and accrued revenues.

H1 2017

Greater Regions Inter LINK Not Elimi
Amounts in TNOK Oslo Area Norway national arkitektur allocated nations Total
External revenues 777 661 581 537 90 981 287 135 (4 190) - 1 733 123
Internal revenues 8 575 - 22 801 8 306 2 092 (41 774) -
Total operating revenues 786 236 581 537 113 782 295 441 (2 098) (41 774) 1 733 123
Net operating revenues 659 056 550 027 92 754 240 063 (3 265) - 1 538 634
Operating expenses 592 291 508 864 75 794 229 945 (1 058) - 1 405 836
EBITDA 66 765 41 163 16 959 10 118 (2 207) - 132 798
Depreciation and amortisation 7 277 11 737 1 071 2 533 (17) - 22 600
EBIT 59 488 29 426 15 888 7 585 (2 190) - 110 197
Associates and joint ventures 157 - 442 - - - 599
Receivables 1) 362 158 275 606 78 855 185 590 3 163 (17 399) 887 972
Number of employees 903 827 197 454 130 - 2 511

1) Receivables includes accounts receivables (before provision for loss) and accrued revenues.

FY 2017

Amounts in TNOK Greater
Oslo Area
Regions
Norway
Inter
national
LINK
arkitektur
Not
allocated
Elimi
nations
Total
External revenues 1 544 298 1 102 266 188 113 553 720 (12 997) - 3 375 399
Internal revenues 76 551 30 420 37 720 33 773 4 377 (182 842) -
Total operating revenues 1 620 848 1 132 686 225 834 587 493 (8 620) (182 842) 3 375 399
Net operating revenues 1 306 957 1 027 303 177 753 488 829 (23 200) - 2 977 642
Operating expenses 1 226 319 990 216 158 438 457 771 (19 845) - 2 812 898
EBITDA 80 638 37 087 19 315 31 058 (3 354) - 164 744
Depreciation and amortisation 16 044 24 085 2 038 5 591 (967) - 46 791
EBIT 64 594 13 002 17 278 25 467 (2 387) - 117 953
Associates and joint ventures 1 951 - (1 055) 261 - - 1 157
Receivables 1) 497 035 248 558 90 870 206 312 5 025 (78 478) 969 322
Number of employees 1 179 841 216 475 140 - 2 851

1) Receivables includes accounts receivables (before provision for loss) and accrued revenues.

An adjustment to the business area definitions was implemented from 1 January 2017 in response to recent market developments. The new business areas and the respective operating revenues

for the second quarter 2018, first half 2018 and full year 2017 are presented in the table below.

Operating revenues per business area:

Amounts in TNOK Q2 2018 H1 2018 FY 2017
Buildings & Properties 460 278 934 596 1 512 696
Industry 62 803 117 511 204 313
Oil & Gas 26 763 53 383 106 801
Renewable Energy 112 662 237 278 433 116
Transportation 252 939 480 327 782 615
Water & Environment 76 897 148 907 233 044
City & Society 35 690 78 008 102 814
Total 1 028 033 2 050 012 3 375 399

Buildings & Properties include advisory and engineering at all stages of a construction project for all types of buildings. The business area provides services such as demand- and feasibility studies, sketch pre-project, detailed design and follow-up during the construction period, and real estate consultancy. The focus is on sustainable and long-term solutions. LINK arkitektur is included.

Cities & Society includes complex early-stage planning in urban areas. Mobility, infrastructure, area solutions and real estate development are core markets. The focus is on creating innovative solutions and contribute to building attractive cities of the future.

Industry offers complete, interdisciplinary advisory and engineering services in all project phases. Services include investigations, project development, project management, design and procurement, construction with all technical systems, construction management and follow-up, and commissioning.

Oil & Gas provides services throughout the whole value chain, from early phase studies through FEED (Front End Engineering Design) to detailed engineering and delivery for both onshore and offshore projects. Services provided onshore are within terminal and production facilities, facilities and constructions, harbour and marine constructions, underground warehouses, land-based pipelines and landfills, and electrical substations. Services provided offshore are within oil and gas rigs and platforms, concrete marine constructions, modules and structures for rigs and platforms, seabed installations, arctic climate technology for floating and subsea constructions, and noise and vibration measurement amongst others.

Renewable Energy covers the entire project life cycle in hydropower, transmission and distribution, land-based wind power andsolar energy. Services provided are from start-up and preliminary studies to detailed design and construction management, commissioning and operational shutdown.

Transportation largely comprises advisory services for planning safe and forward-looking transport systems. The business area covers road, rail, airport, harbor and channel transport systems.

Water & Environment includes services in all phases of the lifetime of a project including inspections, engineering, operation and maintenance, and remediation and demolition. Focus is placed on sustainable development of the environment through advisory services related to Greenhouse gas emissions, flood and mud slide protection, water and drains, blue-green structures and issues related to pollution of air, water and soil.

Note 5: Explanatory comments regarding the impact of revenue seasonality on quarterly reporting

The group's net operating revenues are affected by the number of working days within each reporting period while employee expenses are recognised for full calendar days. The number of working days in a month is affected by public holidays and vacations. The timing of public holidays (e.g. Easter) during

quarters and whether they fall on weekends or weekdays impacts revenues, earnings, cashflows and working capital balances. Generally, the company's employees are granted leave during Easter and Christmas. The summer holidays primarily impact the month of July and the third quarter.

Note 6: Significant events and transactions

The Annual General Meeting on 3 May 2018 resolved payment of ordinary dividents related to the 2017 financial year of NOK 40.5 million (NOK 1.50 per share) that was paid to the shareholders registred on 3 May 2018.

Note 7: Related party transactions

See note 22 to the consolidated financial statements for 2017 for a description of related parties and related parties transactions in 2017.

Among the Company's shareholders Stiftelsen Multiconsult (the Multiconsult Foundation) is considered to be a related

Note 8: Treasury shares

Multiconsult ASA has a share purchase programme for all its employees. Through the share purchase programme the company offers its employees shares in Multiconsult ASA with a discount of 20%. Shares purchased through the programme are subject to a two-year lock-up period.

The board of directors implemented a variable performance based bonus scheme for the group management effective from party according to IFRS due to its ownership and influence. The Foundation had a shareholding of 19.8% at 31 December 2017 and 19.8% at 30 June 2018.

  1. As stated in note 8 in the 2017 annual report, if defined targets are met, a part of the earned bonus will be paid in 2018 in the form of shares with a discount of 30% and a three year lock-in period. There is a maximum equivalent to four months' salary for the CEO and two months' salary for the other members of group management.

The company has 0 treasury shares as of 30 June 2018.

Note 9: Earnings per share

For the periods presented there are no dilutive effects on profits or number of shares. Basic and diluted earnings per share are therefore the same.

Q2 2018 Q2 2017 H1 2018 H1 2017 FY 2017
Profit for the period (in TNOK) 37 036 10 972 62 310 83 035 79 534
Average no shares 26 969 973 26 242 784 26 970 183 26 241 964 26 407 850
Earnings per share (NOK) 1.37 0.42 2.31 3.16 3.01

Note 10: Retirement benefit obligations

For a description of the corporate pension schemes see note 11 to the consolidated financial statements for 2017.

Multiconsult ASA and Multiconsult Norge AS has a defined contribution pension plan that covers all the employees in the two companies. Other defined benefit pension plans in the group still exist for three employees in LINK arkitektur AS and two individual agreement in Multiconsult Norge AS.

Note 11: Fair value of financial instruments

The group's financial instruments are interest bearing debt, accounts receivables and other receivables, cash and cash equivalents and accounts payables. It is assumed that the

book value is a good approximation of fair value for the group's financial instruments.

Non-current and current interest bearing liabilities:

Amounts in TNOK NOK 30 June
2018
NOK 30 June
2017
NOK 31
December
2017
Local
currency 30
June 2018
Local
currency 30
June 2017
Local
currency 31
December
2017
Local
currency
Multiconsult ASA 214 978 241 993 215 000 214 978 241 993 215 000 NOK
Multiconsult Norge AS 164 414 - 70 938 164 414 - 70 938 NOK
Multiconsult UK - - - - - - GBP
Iterio AB - - - - - - SGD
Multiconsult Polska 665 700 - 306 309 - PLN
LINK arkitektur AB 1 287 1 428 - 1 414 1 438 - SEK
aarhus arkitekterne 2 740 2 683 2 838 2 147 2 177 2 279 DKK
Total 384 084 246 804 288 776 - - -

The group owns a limited amount of shares and participations available for sale (NOK 0.5 million), and it is assumed that the book value is a good estimate of fair value. Fair value of

derivatives (currency swaps) were recorded with an unrealised loss (liability) of NOK 0.2 million at 30 June (NOK 1.5 million at 31 March 2018).

ALTERNATIVE PERFORMANCE MEASURES (APMs)

Multiconsult uses alternative performance measures for periodic and annual financial reporting in order to provide a better understanding of the group's underlying financial performance.

Adjusted EBITDA and EBIT - Calender effect

Amounts in MNOK (except percentage) Q2 2018 Q2 2017 H1 2018 H1 2017 FY 2017
Net operating revenues 887.6 738.9 1 746.7 1 538.6 2 977.6
Estimated calender effect 1) (67.2) - (12.8) - -
Adjusted net operating revenues 820.4 738.9 1 759.5 1 538.6 2 977.6
Reported employee benefit expenses 660.5 580.9 1 323.9 1 139.9 2 265.4
Reported other operating expenses 165.8 130.8 313.0 266.0 547.5
Operating expenses 826.3 711.6 1 636.9 1 405.8 2 812.9
Adjusted EBITDA (5.9) 27.3 122.5 132.8 164.7
Depreciation, amortisation and impairments 12.4 11.5 24.7 22.6 46.8
Adjusted EBIT (18.3) 15.8 97.8 110.2 118.0
Adjusted EBITDA margin (%) (0.7%) 3.7% 7.0% 8.6% 8.2%
Adjusted EBIT margin (%) (2.2%) 2.1% 5.6% 7.2% 6.2%

1) Figures show effect on earnings from the corresponding period previous year arising from changes in available working days.

Net interest bearing debt

Amounts in MNOK Q2 2018 Q2 2017 H1 2018 H1 2017 FY 2017
Non-current interest bearing liabilities 196.9 97.7 196.9 97.7 195.2
Current interest bearing liabilities 187.2 149.1 187.2 149.1 93.6
Cash and cash equivalents 132.2 157.8 132.2 157.8 154.3
Net interest bearing debt 251.9 89.0 251.9 89.0 134.5

Equity ratio group

Amounts in MNOK Q2 2018 Q2 2017 H1 2018 H1 2017 FY 2017
Equity 590.9 516.0 590.9 516.0 582.1
Total assets 1 949.0 1 606.3 1 949.0 1 606.3 1 811.1
Equity ratio 30.3% 32.1% 30.3% 32.1% 32.1%

Nedre Skøyen vei 2, 0276 Oslo P O Box 265 Skøyen, 0213 Oslo Telephone 21 58 50 00 Fax 21 58 50 01

[email protected] www.multiconsult.no Org no 910 253 158

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