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ASSA ABLOY

Quarterly Report Sep 30, 2018

2882_10-q_2018-09-30_f15532f1-9098-4144-bd56-b5d6e3ddbf93.pdf

Quarterly Report

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Quarterly Report Q3 2018 19 October 2018

The global leader in door opening solutions

Strong organic sales growth

Third quarter

  • Net sales increased by 15% to SEK 21,191 M (18,499), with organic growth of 5% (3) and acquired net growth of 2% (2)
  • Strong sales growth in Global Technologies and Americas and good growth in Entrance Systems. Sales in EMEA and Asia Pacific were stable
  • Three acquisitions have been signed with combined expected annual sales of about SEK 1,200 M
  • Operating income (EBIT) amounted to SEK 3,424 M (3,080), with an operating margin of 16.2% (16.7)
  • Net income amounted to SEK 2,384 M (2,153)
  • Earnings per share amounted to SEK 2.15 (1.94)
  • Operating cash flow increased by 13% to SEK 3,004 M (2,654).

Organic growth

Operating income

+11%

Earnings per share +11%

Third quarter January-September
2017 2018 Δ 2017 2018 Δ
Sales, SEK M 18,499 21,191 15% 56,028 60,881 9%
Of which:
Organic growth 590 960 5% 1,956 2,620 5%
Acquisitions and divestments 373 446 2% 1,273 1,079 2%
Exchange-rate effects –488 1,286 8% 990 1,154 2%
Operating income (EBIT) 1), SEK M 3,080 3,424 11% 8,982 9,164 2%
Operating margin (EBITA) 1), % 16.9% 16.6% 16.3% 15.5%
Operating margin (EBIT) 1), % 16.7% 16.2% 16.0% 15.1%
Income before tax 1), SEK M 2,910 3,221 11% 8,447 8,595 2%
Net income 1), SEK M 2,153 2,384 11% 6,250 6,396 2%
Operating cash flow, SEK M 2,654 3,004 13% 6,053 6,435 6%
Earnings per share 1), SEK 1.94 2.15 11% 5.63 5.76 2%

1) Excluding impairment of goodwill and other intangible assets of SEK -5,595 M in the second quarter of 2018. The effect on net income from the impairment of intangible assets was SEK –5,268 M.

Sales and income

Comments by the President and CEO

Strong organic sales growth in the quarter

The third quarter continued with strong organic growth of 5%. Organic growth was very strong in Global Technologies (12%) and Americas (10%) and continued to be good in Entrance Systems (4%), while EMEA and Asia Pacific reported stable organic sales growth of 2% and 1% respectively.

Accelerated growth in Global Technologies and continued strong growth in Americas The demand for our products continued to grow at a good level in most of our markets during the third quarter and in the Global Technologies and Americas divisions in particular. Following a strong start to the year for Global Technologies, the growth accelerated during the third quarter.

During the last five years ASSA ABLOY Hospitality's performance has been very impressive, with innovative new solutions, combined with a solid financial development. The business has expanded from offering solutions for hotels and marine cruise ships into solutions for other verticals such as elderly care, student accommodation and logistics. As a result of this transformation, the Hospitality organization will now evolve under a new name, ASSA ABLOY Global Solutions, where we will develop the existing business and look for new opportunities to build global solutions for our customers.

HID Global is also developing positively. Two years ago ASSA ABLOY set a target to double HID's revenue in five years' time through organic sales and acquisitions. With the recent announcement of the acquisition of Crossmatch, we are on track to reach this target. Crossmatch allows us to offer biometric identity in critical applications and complements our total offering.

In Americas the growth was mainly driven by the development in the US. It is very encouraging that both the commercial and residential markets grew well during the quarter. In both segments our electromechanical products are market leaders and we note a strong demand for our innovative new solutions.

Strong operating income and cash flow

The third quarter's operating income improved strongly by 11% year-on-year to SEK 3,424 M, corresponding to an operating margin of 16.2%. Due to higher raw material costs and negative currency effects the margin declined compared to last year, but we continue to work hard on further offsetting these material price increases.

Operating cash flow was strong in the third quarter and increased by 13% to SEK 3,004 M.

New CFO appointed

Last but not least, we have recently announced that Erik Pieder has been appointed as Chief Financial Officer. He will join ASSA ABLOY in January 2019. I would like to thank Carolina Dybeck Happe for her invaluable contribution to ASSA ABLOY over the last 16 years and wish her great success in her new position.

Stockholm, 19 October 2018

Nico Delvaux President and CEO

Sales by quarter and last 12 months

Sales, 12 months

Third quarter

The Group's sales increased by 15% to SEK 21,191 M (18,499). Organic growth amounted to 5% (3). Acquisitions and disposals were 2% (2), of which 4% (3) were acquisitions and –2% (–1) were disposals. Exchange-rates affected sales by 8% (–2).

The Group's operating income, EBIT amounted to SEK 3,424 M (3,080) an increase of 11%. The operating margin was 16.2% (16.7). Operating income before amortizations from acquisitions, EBITA, amounted to SEK 3,516 M (3,132). The corresponding EBITA margin was 16.6% (16.9).

Net financial items amounted to SEK –203 M (–171). The Group's income before tax was SEK 3,221 M (2,910), an increase of 11% compared with last year. The corresponding profit margin was 15.2% (15.7). Exchange-rates had an impact of SEK 166 M (–74) on income before tax.

The estimated effective tax rate, excluding impairment of goodwill, was 26% (26) on an annual basis. Earnings per share amounted to SEK 2.15 (1.94), an increase of 11% compared to last year.

First nine months of the year

The Group's sales for the first nine months of 2018 totaled SEK 60,881 M (56,028), representing an increase of 9%. Organic growth was 5% (4). Acquisitions and disposals were 2% (2), of which 4% (3) were acquisitions and –2% (–1) were disposals. Exchange-rate effects affected sales by 2% (2).

The Group's operating income, EBIT excluding impairment of intangible assets amounted to SEK 9,164 M (8,982), an increase of 2% compared with last year. The operating margin was 15.1% (16.0). Operating income before amortizations from acquisitions, EBITA, excluding impairment of intangible assets, amounted to SEK 9,444 M (9,139). The corresponding EBITA margin was 15.5% (16.3).

Earnings per share excluding impairment of intangible assets amounted to SEK 5.76 (5.63), an increase of 2% compared with last year. Operating cash flow totaled SEK 6,435 M (6,053).

Restructuring measures

Payments related to all restructuring programs amounted to SEK 103 M (106) in the quarter. The restructuring programs proceeded according to plan and led to a reduction in personnel of 165 people during the quarter and 14,400 people since the projects began in 2006. At the end of the quarter provisions of SEK 507 M remained in the balance sheet for carrying out the programs.

The planning of a new restructuring program continues. The launch is scheduled for the fourth quarter and the program is expected to take place over a period of three years. The total estimated cost of the restructuring program is in line with previous programs, with an expected payback time of around three years. The restructuring cost will be expensed over two years.

Organization

Erik Pieder has been appointed Chief Financial Officer (CFO) and Executive Vice President of ASSA ABLOY effective January 14, 2019. He succeeds Carolina Dybeck Happe who will take up a new position outside the company. Erik is currently Vice President Business Control at Atlas Copco Compressor Technique and has previously held various management positions in the Atlas Copco Group.

Comments by division

EMEA

Sales for the quarter in EMEA division totaled SEK 4,872 M (4,278), with organic sales growth of 2% (4). Growth was strong in Finland and Scandinavia and good in Germany, Eastern Europe and South Europe. Sales in the UK and France were stable while Benelux and Africa & Middle East had negative sales growth. Electromechanical products continued to show strong growth. Acquired growth net was 5%. Operating income totaled SEK 774 M (717), which represents an operating margin (EBIT) of 15.9% (16.8). Return on capital employed amounted to 17.4% (19.2). Operating cash flow before interest paid totaled SEK 627 M (640).

Americas

Sales for the quarter in Americas division totaled SEK 5,211 M (4,426), with organic sales growth of 10% (3). The growth was very strong in the US Residential market and for Electromechanical & High-security products while Canada, Brazil and the US markets for Perimeter Protection, Architectural Hardware and Security doors all showed strong growth. Growth in Mexico was good, but was negative in Colombia. The demand for electromechanical products in the USA continued to be very strong. Acquired growth net was 0%. Operating income totaled SEK 1,046 M (966), which represents an operating margin (EBIT) of 20.1% (21.8). Return on capital employed amounted to 23.8% (25.9). Operating cash flow before interest paid totaled SEK 1,203 M (1,046).

Asia Pacific

Sales for the quarter in Asia Pacific division totaled SEK 2,627 M (2,448), with organic sales growth of 1% (2). Growth was strong in South Korea and Japan and stable in Pacific and South Asia. In China sales of both lock products and security doors declined. The implementation of a new strategy and new organization is ongoing in China. Electromechanical locks continued to grow strongly. Acquired growth was 0%. Operating income totaled SEK 242 M (277), which represents an operating margin (EBIT) of 9.2% (11.3). Return on capital employed amounted to 12.3% (9.3). Operating cash flow before interest paid totaled SEK 120 M (155).

Global Technologies

Sales for the quarter in Global Technologies division totaled SEK 3,001 M (2,417), with organic sales growth of 12% (6). The growth was driven by very strong development in Extended Access, Identification Technology, Identity & Access Solutions, Citizen ID and Physical Access Control, but growth for Secure Issuance was negative. ASSA ABLOY Global Solutions also grew very strongly. Acquired growth net was 4%. Operating income totaled SEK 641 M (431), which represents an operating margin (EBIT) of 21.4% (17.8). Return on capital employed amounted to 14.4% (14.6). Operating cash flow before interest paid totaled SEK 674 M (373).

Entrance Systems

Sales for the quarter in Entrance Systems division totaled SEK 5,909 M (5,242), with organic growth of 4% (2). US Residential Doors grew strongly and Industrial Doors had good growth. Sales for Pedestrian Doors and Door Components were stable, while High Performance Doors and Residential Doors in Europe had a negative development. Acquired growth was 1%. Operating income totaled SEK 831 M (762), which represents an operating margin (EBIT) of 14.1% (14.5). Return on capital employed amounted to 15.6% (15.7). Operating cash flow before interest paid totaled SEK 593 M (593).

Acquisitions and disposals

A total of five acquisitions were consolidated during the quarter. The combined acquisition price for the companies acquired during the year, including adjustments from prior-year acquisitions, amounted to SEK 4,765 M. The acquisition price for these companies on a cash and debt free basis amounted to SEK 5,306 M. Preliminary acquisition analyses indicate that goodwill and other intangible assets with indefinite useful life amount to SEK 4,241 M. Estimated deferred considerations amounted to SEK 764 M.

On September 24 it was announced that ASSA ABLOY had acquired Crossmatch, a leader in biometric identity management and secure authentication solutions. The company has about 270 employees and its sales in 2018 are expected to amount to SEK 1,150 M.

Sustainable development

Reduced energy consumption in the Group's factories and sales companies is a priority area for achieving a reduced environmental impact and lower costs. The improvement project is driven locally in the Group's units, often with support from Kaizen methodology to identify and prioritize different activities.

To further drive improvements, EMEA has certified three major production plants to the International Standard for Energy Management Systems, ISO 50001:2011. The Standard specifies the requirements for maintaining and improving an energy management system. The Standard will enable the plants to follow a systematic approach in achieving continual improvements in energy performance, efficiency and cost. Two of the plants are located in Germany and one in France. The plants have energy-intensive production processes involving for instance machining and die-casting. The three plants account for approximately 3% of the Group's total energy consumption.

The Group's ambition is to improve its energy efficiency by 20% between 2015 and 2020. At the end of 2017 the like-for-like energy consumption had been reduced by 17% compared to 2015. Further improvements are expected during the coming years.

Parent company

Other operating income for the Parent company ASSA ABLOY AB totaled SEK 2,965 M (2,620) for the first nine months of the year. Operating income for the same period amounted to SEK 829 M (940). Investments in tangible and intangible assets totaled SEK 21 M (14). Liquidity is good and the equity ratio is 38.2% (42.5).

Accounting principles

ASSA ABLOY applies International Financial Reporting Standards (IFRS) as endorsed by the European Union. The same accounting and valuation principles as in the latest Annual Report have been applied, with the exception of new and changed Standards and interpretations that came into force on 1 January 2018 and are described briefly on page 18. This Report was prepared in accordance with IAS 34 'Interim Financial Reporting' and the Annual Accounts Act. The Interim Report for the Parent company was prepared in accordance with the Annual Accounts Act and RFR 2 'Reporting by a Legal Entity'.

ASSA ABLOY makes use of a number of financial performance measures that are not defined in the reporting rules that the company uses – so-called 'alternative performance measures'. For definitions of financial performance measures, refer to Page 19 of this Report and to the company's latest Annual Report. To check how the financial measurements have been calculated for current and earlier periods, refer to the tabulated figures in this Quarterly Report and to the company's Annual Report. The Annual Reports for the years 1994 to 2017 appear on the company's website www.assaabloy.com.

Totals quoted in tables and statements may not always be the exact sum of the individual items because of rounding differences. The aim is that each line item should correspond to its source, and rounding differences may therefore arise.

Transactions with related parties

No transactions that significantly affected the company's position and income have taken place between ASSA ABLOY and related parties.

Risks and uncertainty factors

As an international Group with a wide geographic spread, ASSA ABLOY is exposed to a number of business, financial and tax-related risks. The business risks can be divided into strategic, operational and legal risks. The financial risks are related to such factors as exchange rates, interest rates, liquidity, the giving of credit, raw materials and financial instruments. Risk management in ASSA ABLOY aims to identify, control and reduce risks. This work begins with an assessment of the probability of risks occurring and their potential effect on the Group. For a more detailed description of particular risks and risk management, see the 2017 Annual Report.

Review

The Company's Auditors have not carried out any review of this Report for the third quarter of 2018.

Stockholm, 19 October 2018

Nico Delvaux President and CEO

Financial information

The Year-end Report and Quarterly Report for the fourth quarter will be published on 5 February 2019.

A capital markets day will be held on 14 November 2018 in Stockholm, Sweden.

Further information can be obtained from:

Nico Delvaux, President and CEO, Tel: +46 8 506 485 82

Carolina Dybeck Happe, Chief Financial Officer, Tel: +46 8 506 485 72

ASSA ABLOY is holding a telephone and web conference at 10.00 today which can be followed on the Internet at www.assaabloy.com.

It is possible to submit questions by telephone on: +46 8–566 193 53, +44 203 008 9806 or +1 855 831 5945

This information is information that ASSA ABLOY AB is obliged to make public pursuant to the EU Market Abuse Regulation. The information was submitted for publication, through the agency of the contact persons set out above, at 08.00 CEST on 19 October 2018.

ASSA ABLOY AB (publ) Box 703 40 107 23 Stockholm Visiting address Klarabergsviadukten 90, Stockholm, Sweden Tel +46 (0)8 506 485 00 Fax +46 (0)8 506 485 85 www.assaabloy.com Corporate identity number: 556059-3575 No. 22/2018

Financial information – Group

CONSOLIDATED INCOME STATEMENT Q3 Q1-Q3
SEK M 2017 2018 2017 2018
Sales 18,499 21,191 56,028 60,881
Cost of goods sold -11,206 -12,799 -33,964 -36,773
Gross income 7,293 8,392 22,064 24,108
Selling, administrative and R&D costs -4,243 -5,006 -13,169 -15,077
Impairment of goodwill and other intangible assets - - - -5,595
Share of earnings in associates 30 38 86 132
Operating income 3,080 3,424 8,982 3,569
-171 -203 -535 -569
Finance net
Income before tax
2,910 3,221 8,447 3,000
Tax on income -757 -838 -2,196 -1,872
Net income for the period 2,153 2,384 6,250 1,128
Net income for the period attributable to:
Parent company's shareholders 2,153 2,384 6,249 1,126
Non-controlling interests 1 0 1 2
Earnings per share
Before and after dilution, SEK 1.94 2.15 5.63 1.01
Before and after dilution and excluding items affecting comparability, SEK 1.94 2.15 5.63 5.76
STATEMENT OF COMPREHENSIVE INCOME Q3 Q1-Q3
SEK M 2017 2018 2017 2018
Net income for the period 2,153 2,384 6,250 1,128
Other comprehensive income:
Items that will not be reclassified to profit or loss
Actuarial gain/loss on post-employment benefit obligations, net after tax 34 -5 -10 6
Total 34 -5 -10 6
Items that may be reclassified subsequently to profit or loss
Share of other comprehensive income of associates -78 -40 -8 66
Cashflow hedges and net investment hedges 6
-1,206
21
-595
-31
-2,753
-8
1,883
Exchange rate differences -1,278 -614 -2,791 1,941
Total
Total comprehensive income for the period 909 1,764 3,449 3,075
Total comprehensive income for the period attributable to:
Parent company's shareholders 909 1,764 3,448 3,073
Non-controlling interests 1 0 1 2

Financial information – Group

CONSOLIDATED BALANCE SHEET 31 Dec 30 Sep
SEK M 2017 2017 2018
ASSETS
Non-current assets
Intangible assets 61,409 55,764 62,831
Property, plant and equipment 8,065 7,841 8,389
Investments in associates 2,243 2,147 2,383
Other financial assets 227 255 148
Deferred tax assets 1,355 1,651 1,922
Total non-current assets 73,299 67,658 75,674
Current assets
Inventories 9,430 9,593 11,601
Trade receivables 13,068 12,695 14,613
Other current receivables and investments 3,188 3,746 4,149
Cash and cash equivalents 459 440 559
Total current assets 26,145 26,473 30,922
TOTAL ASSETS 99,444 94,131 106,596
EQUITY AND LIABILITIES
Equity
Equity attributable to Parent company's shareholders 50,648 47,292 50,030
Non-controlling interests 9 5 11
Total equity 50,657 47,297 50,040
Non-current liabilities
Long-term loans 16,859 16,728 19,067
Deferred tax liabilities 2,218 2,179 2,267
Other non-current liabilities and provisions 5,217 4,467 5,519
Total non-current liabilities 24,293 23,374 26,852
Current liabilities
Short-term loans 6,151 6,200 10,164
Trade payables 7,811 6,374 7,704
Other current liabilities and provisions 10,531 10,886 11,836
Total current liabilities 24,494 23,460 29,703
TOTAL EQUITY AND LIABILITIES 99,444 94,131 106,596

CHANGES IN CONSOLIDATED EQUITY Equity attributable to:

Parent Non
company's controlling Total
SEK M shareholders interests equity
Opening balance 1 January 2017 47,220 5 47,224
Net income for the period 6,249 1 6,250
Other comprehensive income -2,801 0 -2,801
Total comprehensive income 3,448 1 3,449
Dividend -3,332 - -3,332
Stock purchase plans -44 - -44
Total transactions with shareholders -3,376 - -3,376
Closing balance 30 September 2017 47,292 5 47,297
Opening balance 1 January 2018 50,648 9 50,657
Net income for the period 1,126 2 1,128
Other comprehensive income 1,947 0 1,947
Total comprehensive income 3,073 2 3,075
Dividend -3,666 - -3,666
Stock purchase plans -26 - -26
Total transactions with shareholders -3,692 - -3,692
Closing balance 30 September 2018 50,030 11 50,040

Financial information – Group

CONSOLIDATED STATEMENT OF CASH FLOWS Q3 Q1-Q3
SEK M 2017 2018 2017 2018
OPERATING ACTIVITIES
Operating income 3,080 3,424 8,982 3,569
Depreciation and amortization 407 488 1,258 1,452
Impairment of goodwill and other intangible assets - - - 5,595
Restructuring payments -106 -103 -326 -442
Other non-cash items 11 -78 4 -234
Cash flow before interest and tax 3,393 3,731 9,917 9,940
Interest paid and received -77 -105 -368 -446
Tax paid on income -1,656 -576 -3,247 -2,171
Cash flow before changes in working capital 1,660 3,049 6,303 7,323
Changes in working capital -319 -296 -2,408 -2,306
Cash flow from operating activities 1,340 2,753 3,894 5,017
INVESTING ACTIVITIES
Net investments in intangible assets and property, plant and equipment -448 -429 -1,414 -1,195
Investments in subsidiaries -1,759 -1,864 -2,475 -3,895
Investments in associates 0 - 0 0
Disposals of subsidiaries 98 - 99 382
Other investments and disposals 0 0 0 0
Cash flow from investing activities -2,109 -2,292 -3,789 -4,708
FINANCING ACTIVITIES - - -3,332 -3,666
Dividends -96 -10 -96 -229
Acquisition of non-controlling interests 472 -385 3,038 3,673
Net cash effect of changes in borrowings 376 -394 -391 -221
Cash flow from financing activities -393 67 -285 88
CASH FLOW FOR THE PERIOD
CASH AND CASH EQUIVALENTS
Cash and cash equivalents at beginning of period 844 496 750 459
Cash flow for the period -393 67 -285 88
Effect of exchange rate differences -11 -4 -25 12
Cash and cash equivalents at end of period 440 559 440 559
KEY RATIOS Year Q1-Q3
2017 2017 2018
Return on capital employed, % 16.6 16.4 8.3
Return on capital employed excluding items affecting comparability, % 16.6 16.4 15.4
Return on shareholders' equity, % 17.6 17.6 6.5
Equity ratio, % 50.9 50.2 46.9
Interest coverage ratio, times 19.1 18.5 6.4
Total number of shares, thousands 1,112,576 1,112,576 1,112,576

Number of shares outstanding, thousands 1,110,776 1,110,776 1,110,776 Weighted average number of outstanding shares before and after dilution, thousands 1,110,776 1,110,776 1,110,776 Average number of employees 47,426 47,393 48,273

Financial information – Parent company

INCOME STATEMENT Year Q1-Q3
SEK M 2017 2017 2018
Operating income 1,701 940 829
Income before appropriations and tax 4,238 1,850 1,888
Net income for the period 4,670 1,855 1,764
BALANCE SHEET 31 Dec 30 Sep
SEK M 2017 2017 2018
Non-current assets 39,579 35,786 39,661
Current assets 12,740 10,545 14,224
Total assets 52,319 46,331 53,885
Equity 22,494 19,669 20,567
Untaxed reserves 565 - 565
Non-current liabilities 10,581 9,398 12,804
Current liabilities 18,679 17,264 19,949
Total equity and liabilities 52,319 46,331 53,885

Quarterly information – Group

THE GROUP IN SUMMARY
SEK M
Q1
2017
Q2
2017
Q3
2017
Q4
2017
Q1-Q3
2017
Year
2017
Q1
2018
Q2
2018
Q3
2018
Q1-Q3
2018
Last 12
months
Sales 18,142 19,387 18,499 20,109 56,028 76,137 18,550 21,140 21,191 60,881 80,990
Organic growth
Gross income excluding items
6% 2% 3% 5% 4% 4% 4% 5% 5% 5%
affecting comparability 7,190 7,581 7,293 7,924 22,064 29,988 7,372 8,345 8,392 24,108 32,032
Gross margin excluding items affecting comparability 39.6% 39.1% 39.4% 39.4% 39.4% 39.4% 39.7% 39.5% 39.6% 39.6% 39.6%
Operating income before depr. & amort. (EBITDA)
excluding items affecting comparability
Operating margin (EBITDA)
3,208
17.7%
3,543
18.3%
3,488
18.9%
3,789
18.8%
10,239
18.3%
14,029
18.4%
3,297
17.8%
3,407
16.1%
3,912
18.5%
10,616
17.4%
14,406
17.8%
Depreciation and amortization excl. amortization
attributable to business combinations -370 -376 -355 -344 -1,101 -1,444 -376 -400 -396 -1,173 -1,516
Operating income before amortization (EBITA)
excluding items affecting comparability 2,839 3,168 3,132 3,446 9,139 12,584 2,921 3,007 3,516 9,444 12,890
Operating margin (EBITA)
Amortization attributable to business combinations
15.6%
-52
16.3%
-54
16.9%
-52
17.1%
-87
16.3%
-157
16.5%
-244
15.7%
-92
14.2%
-97
16.6%
-91
15.5%
-280
15.9%
-367
Operating income (EBIT)
excluding items affecting comparability 2,787 3,114 3,080 3,359 8,982 12,341 2,829 2,911 3,424 9,164 12,523
Operating margin (EBIT) 15.4% 16.1% 16.7% 16.7% 16.0% 16.2% 15.3% 13.8% 16.2% 15.1% 15.5%
Items affecting comparability1)
Operating income (EBIT)
-
2,787
-
3,114
-
3,080
-
3,359
-
8,982
-
12,341
-
2,829
-5,595
-2,685
-
3,424
-5,595
3,569
-5,595
6,928
Operating margin (EBIT) 15.4% 16.1% 16.7% 16.7% 16.0% 16.2% 15.3% -12.7% 16.2% 5.9% 8.6%
Net financial items -195 -170 -171 -133 -535 -668 -175 -191 -203 -569 -702
Income before tax (EBT) 2,593 2,944 2,910 3,226 8,447 11,673 2,654 -2,876 3,221 3,000 6,226
Profit margin (EBT) 14.3% 15.2% 15.7% 16.0% 15.1% 15.3% 14.3% -13.6% 15.2% 4.9% 7.7%
Tax on income
Net income for the period
-674
1,918
-765
2,179
-757
2,153
-842
2,385
-2,196
6,250
-3,038
8,635
-690
1,964
-344
-3,220
-838
2,384
-1,872
1,128
-2,713
3,513
Net income attributable to:
Parent company's shareholders 1,919 2,178 2,153 2,384 6,249 8,633 1,964 -3,222 2,384 1,126 3,510
Non-controlling interests 0 1 1 1 1 2 0 2 0 2 2
OPERATING CASH FLOW
SEK M
Q1
2017
Q2
2017
Q3
2017
Q4
2017
Q1-Q3
2017
Year
2017
Q1
2018
Q2
2018
Q3
2018
Q1-Q3
2018
Last 12
months
Operating income (EBIT) 2,787 3,114 3,080 3,359 8,982 12,341 2,829 -2,685 3,424 3,569 6,928
Impairment of goodwill and other intangible assets - - - - - - - 5,595 - 5,595 5,595
Depreciation and amortization 421 429 407 430 1,258 1,688 468 497 488 1,452 1,883
Net capital expenditure
Change in working capital
-373
-1,882
-593
-207
-448
-319
-561
2,061
-1,414
-2,408
-1,975
-347
-356
-2,136
-411
127
-429
-296
-1,195
-2,306
-1,756
-245
Interest paid and received -93 -198 -77 -189 -368 -557 -122 -220 -105 -446 -635
Non-cash items -36 28 11 -224 4 -221 -107 -49 -78 -234 -459
Operating cash flow 824 2,575 2,654 4,876 6,053 10,929 575 2,855 3,004 6,435 11,311
Operating Cash flow/Income before tax excluding
items affecting comparability1) 0.32 0.87 0.91 1.51 0.72 0.94 0.22 1.05 0.93 0.75 0.96
CHANGE IN NET DEBT Q1 Q2 Q3 Q4 Q1-Q3 Year Q1 Q2 Q3 Q1-Q3
SEK M 2017 2017 2017 2017 2017 2017 2018 2018 2018 2018
Net debt at beginning of period 23,127 23,339 24,970 25,180 23,127 23,127 25,275 27,219 31,454 25,275
Operating cash flow -824 -2,575 -2,654 -4,876 -6,053 -10,929 -575 -2,855 -3,004 -6,435
Restructuring payments
Tax paid on income
84
629
136
961
106
1,656
286
-203
326
3,247
612
3,044
173
609
166
986
103
576
442
2,171
Acquistions and divestments 461 268 1,741 4,319 2,470 6,790 986 1,097 2,610 4,693
Dividend - 3,332 - - 3,332 3,332 - 3,666 - 3,666
Actuarial gain/loss on post-employment benefit obligations -34 99 -50 -40 14 -26 -35 20 -21 -36
Exchange rate differences, etc. -104 -590 -590 608 -1,284 -676 787 1,157 -348 1,597
Net debt at end of period
Net debt/Equity
23,339
0.48
24,970
0.54
25,180
0.53
25,275
0.50
25,180
0.53
25,275
0.50
27,219
0.50
31,454
0.65
31,372
0.63
31,372
0.63
NET DEBT Q1 Q2 Q3 Q4 Q1 Q2 Q3
SEK M 2017 2017 2017 2017 2018 2018 2018
Non-current interest-bearing receivables -41 -39 -212 -171 -113 -120 -96
Current interest-bearing investments including derivatives -113
-697
-211
-844
-161
-440
-150
-459
-277
-551
-284
-496
-211
-559
Cash and cash equivalents
Pension provisions
3,058 3,109 2,929 2,933 2,971 3,102 2,873
Other non-current interest-bearing liabilities 16,232 17,450 16,728 16,859 18,425 20,194 19,067
Current interest-bearing liabilities including derivatives 4,901 5,505 6,336 6,263 6,763 9,059 10,297
Total 23,339 24,970 25,180 25,275 27,219 31,454 31,372
CAPITAL EMPLOYED AND FINANCING
SEK M
Q1
2017
Q2
2017
Q3
2017
Q4
2017
Q1
2018
Q2
2018
Q3
2018
Capital employed 72,333 71,349 72,477 75,932 81,139 79,733 81,412
- of which goodwill 47,438 46,252 46,573 50,330 51,956 50,590 52,169
- of which other intangible assets and
property, plant and equipment 17,595 17,309 17,032 19,144 20,019 19,011 19,052
- of which investments in associates
Net debt
2,176
23,339
2,193
24,970
2,147
25,180
2,243
25,275
2,385
27,219
2,391
31,454
2,383
31,372
Non-controlling interests 4 5 5 9 9 11 11
Equity attributable to the Parent company´s shareholders 48,989 46,374 47,292 50,648 53,911 48,268 50,030
DATA PER SHARE Q1 Q2 Q3 Q4 Q1-Q3 Year Q1 Q2 Q3 Q1-Q3
SEK 2017 2017 2017 2017 2017 2017 2018 2018 2018 2018
Earnings per share before and after dilution
1.73 1.96 1.94 2.15 5.63 7.77 1.77 -2.90 2.15 1.01
Earnings per share before and after dilution and
excluding items affecting comparability1)
1.73 1.96 1.94 2.15 5.63 7.77 1.77 1.84 2.15 5.76

1) Items affecting comparability consist of impairment of goodwill and intangible assets.

Reporting by division

Q3 and 30 Sep Global Entrance
EMEA Americas Asia Pacific
Technologies
Systems Other Total
SEK M 2017 2018 2017 2018 2017 2018 2017 2018 2017 2018 2017 2018 2017 2018
Sales, external 4,187 4,793 4,409 5,190 2,281 2,342 2,400 2,981 5,223 5,886 0 0 18,499 21,191
Sales, internal 91 79 17 21 167 285 17 20 19 23 -311 -428 - -
Sales 4,278 4,872 4,426 5,211 2,448 2,627 2,417 3,001 5,242 5,909 -311 -428 18,499 21,191
Organic growth 4% 2% 3% 10% 2% 1% 6% 12% 2% 4% - - 3% 5%
Share of earnings in associates - - - - 5 6 - - 25 31 - - 30 38
Operating income (EBIT) excl.
items affecting comparability 717 774 966 1,046 277 242 431 641 762 831 -72 -111 3,080 3,424
Operating margin (EBIT) excl.
items affecting comparability 16.8% 15.9% 21.8% 20.1% 11.3% 9.2% 17.8% 21.4% 14.5% 14.1% - - 16.7% 16.2%
Items affecting comparability1) - - - - - - - - - - - - - -
Operating income (EBIT) 717 774 966 1 046 277 242 431 641 762 831 -72 -111 3,080 3,424
Operating margin (EBIT) 16.8% 15.9% 21.8% 20.1% 11.3% 9.2% 17.8% 21.4% 14.5% 14.1% - - 16.7% 16.2%
Capital employed 14,254 17,414 14,750 17,533 11,870 7,650 12,137 18,783 18,882 21,110 584 -1,078 72,477 81,412
- of which goodwill 8,332 10,330 10,016 11,876 7,441 3,751 9,229 13,966 11,554 12,246 - - 46,573 52,169
- of which other intangible assets and
property, plant and equipment 3,395 4,003 3,194 3,796 3,777 2,406 2,370 4,263 4,156 4,435 140 148 17,032 19,052
- of which investments in associates 9 9 - - 503 568 12 17 1,623 1,788 - - 2,147 2,383
Return on capital employed
excluding items affecting comparability 19.2% 17.4% 25.9% 23.8% 9.3% 12.3% 14.6% 14.4% 15.7% 15.6% - - 17.0% 16.8%
Operating income (EBIT) 717 774 966 1,046 277 242 431 641 762 831 -72 -111 3,080 3,424
Impairment of intangible assets - - - - - - - - - - - - - -
Depreciation and amortization 100 114 79 97 78 67 85 129 62 75 4 5 407 488
Net capital expenditure -135 -148 -128 -78 -65 -52 -66 -81 -50 -64 -6 -5 -448 -429
Change in working capital -42 -113 128 137 -135 -137 -76 -15 -182 -249 -12 81 -319 -296
Cash flow 640 627 1,046 1,203 155 120 373 674 593 593 -86 -29 2,720 3,187
Non-cash items 11 -78 11 -78
Interest paid and received -77 -105 -77 -105
Operating cash flow 2,654 3,004

Q1-Q3 and 30 sep

Global Entrance
EMEA Americas Asia Pacific Technologies Systems Other Total
SEK M 2017 2018 2017 2018 2017 2018 2017 2018 2017 2018 2017 2018 2017 2018
Sales, external 12,962 14,499 13,645 14,586 6,302 6,437 7,484 8,285 15,635 17,075 0 0 56,028 60,881
Sales, internal 250 217 52 57 508 757 54 64 74 71 -938 -1,166 - -
Sales 13,212 14,716 13,697 14,644 6,811 7,193 7,538 8,349 15,709 17,146 -938 -1,166 56,028 60,881
Organic growth 3% 2% 4% 7% 0% 2% 6% 8% 4% 5% - - 4% 5%
Share of earnings in associates - - - - 16 19 - - 70 113 - - 86 132
Operating income (EBIT) excl.
items affecting comparability 2,148 2,345 2,968 2,913 702 228 1,338 1,671 2,121 2,360 -296 -354 8,982 9,164
Operating margin (EBIT) excl.
items affecting comparability 16.3% 15.9% 21.7% 19.9% 10.3% 3.2% 17.8% 20.0% 13.5% 13.8% - - 16.0% 15.1%
Items affecting comparability1) - - - - - -5,595 - - - - - - - -5,595
Operating income (EBIT) 2,148 2,345 2,968 2,913 702 -5,367 1,338 1,671 2,121 2,360 -296 -354 8,982 3,569
Operating margin (EBIT) 16.3% 15.9% 21.7% 19.9% 10.3% -74.6% 17.8% 20.0% 13.5% 13.8% - - 16.0% 5.9%
Capital employed 14,254 17,414 14,750 17,533 11,870 7,650 12,137 18,783 18,882 21,110 584 -1,078 72,477 81,412
- of which goodwill 8,332 10,330 10,016 11,876 7,441 3,751 9,229 13,966 11,554 12,246 - - 46,573 52,169
- of which other intangible assets and
property, plant and equipment 3,395 4,003 3,194 3,796 3,777 2,406 2,370 4,263 4,156 4,435 140 148 17,032 19,052
- of which investments in associates 9 9 - - 503 568 12 17 1,623 1,788 - - 2,147 2,383
Return on capital employed
excluding items affecting comparability 19.8% 19.1% 25.9% 23.0% 7.8% 2.9% 15.0% 13.0% 14.9% 15.6% - - 16.4% 15.4%
Operating income (EBIT) 2,148 2,345 2,968 2,913 702 -5,367 1,338 1,671 2,121 2,360 -296 -354 8,982 3,569
Impairment of intangible assets - - - - - 5,595 - - - - - - - 5,595
Depreciation and amortization 320 344 251 275 230 226 244 375 201 217 11 15 1,258 1,452
Net capital expenditure -396 -361 -343 -239 -276 -156 -205 -214 -168 -203 -26 -23 -1,414 -1,195
Change in working capital -585 -832 -470 -261 -539 -92 -437 -316 -264 -825 -115 20 -2,408 -2,306
Cash flow 1,488 1,496 2,406 2,689 117 206 941 1,517 1,891 1,549 -426 -342 6,417 7,115
Non-cash items 4 -234 4 -234
Interest paid and received -368 -446 -368 -446
Operating cash flow 6,053 6,435
Average number of employees 11,186 11,826 8,924 8,776 11,665 11,437 4,257 4,580 11,085 11,364 276 290 47,393 48,273

1) Items affecting comparability consist of impairment of goodwill and other immaterial assets

Reporting by division

Year and 31 Dec

Global Entrance
EMEA Americas Asia Pacific Technologies Systems Other Total
SEK M 2016 2017 2016 2017 2016 2017 2016 2017 2016 2017 2016 2017 2016 2017
Sales, external 16,535 17,729 16,963 17,873 8,491 8,553 9,619 10,301 19,685 21,681 0 0 71,293 76,137
Sales, internal 302 351 81 67 698 658 78 72 104 100 -1,262 -1,249 - -
Sales 16,837 18,081 17,044 17,940 9,189 9,211 9,697 10,373 19,789 21,781 -1,262 -1,249 71,293 76,137
Organic growth 3% 4% 5% 4% -9% 0% 3% 7% 4% 4% - - 2% 4%
Share of earnings in associates - - - - 23 25 - - 104 104 - - 127 129
Operating income (EBIT) excl.
items affecting comparability 2,722 2,990 3,640 3,815 787 934 1,752 1,946 2,753 3,087 -401 -432 11,254 12,341
Operating margin (EBIT) excl.
items affecting comparability 16.2% 16.5% 21.4% 21.3% 8.6% 10.1% 18.1% 18.8% 13.9% 14.2% - - 15.8% 16.2%
Items affecting comparability1) -781 - -34 - -258 - -148 - -207 - -168 - -1 597 -
Operating income (EBIT) 1,942 2,990 3,606 3,815 529 934 1,603 1,946 2,546 3,087 -569 -432 9,657 12,341
Operating margin (EBIT) 11.5% 16.5% 21.2% 21.3% 5.8% 10.1% 16.5% 18.8% 12.9% 14.2% - - 13.5% 16.2%
Capital employed 13,275 13,865 15,749 16,095 11,803 12,048 11,331 15,615 18,291 18,379 -98 -71 70,351 75,932
- of which goodwill 8,348 8,571 11,012 11,190 7,920 7,752 8,784 11,121 11,480 11,696 - - 47,544 50,330
- of which other intangible assets and
property, plant and equipment 3,296 3,567 3,516 3,310 3,900 3,789 2,499 4,064 4,282 4,273 125 140 17,618 19,144
- of which investments in associates 9 9 - - 496 519 - 17 1,605 1,699 - - 2,109 2,243
Return on capital employed
excluding items affecting comparability 19.9% 21.4% 25.0% 24.2% 6.6% 7.8% 16.6% 14.4% 15.7% 16.4% - - 16.5% 16.6%
Operating income (EBIT) 1,942 2,990 3,606 3,815 529 934 1,603 1,946 2,546 3,087 -569 -432 9,657 12,341
Restructuring costs 781 - 34 - 258 - 148 - 207 - 168 - 1,597 -
Depreciation and amortization 402 421 330 333 283 310 296 353 257 255 11 15 1,580 1,688
Net capital expenditure -472 -571 -372 -466 -211 -337 -238 -297 -157 -273 -28 -30 -1,478 -1,975
Change in working capital -75 136 -152 -191 705 -48 -86 -271 -141 -4 -188 30 62 -347
Cash flow 2,577 2,977 3,447 3,491 1,564 859 1,724 1,732 2,713 3,065 -607 -417 11,418 11,706
Non-cash items -354 -221 -354 -221
Interest paid and received -597 -557 -597 -557
Operating cash flow 10,467 10,929
Average number of employees 10,835 11,033 8,961 8,836 12,481 11,756 3,907 4,328 10,505 11,211 240 264 46,928 47,426

1) Items affecting comparability in 2016 consist of restructuring costs.

Financial information - Notes

NOTE 1 DISAGGREGATION OF REVENUE

Sales by continent Q3 Global Entrance
EMEA Americas Asia Pacific Technologies Systems Other Total
SEK M 2017 2018 2017 2018 2017 2018 2017 2018 2017 2018 2017 2018 2017 2018
Europe 3,669 4,231 12 12 133 132 655 709 2,458 2,696 -155 -158 6,771 7,622
North America 159 158 3,988 4,779 136 263 1,081 1,519 2,311 2,725 -99 -193 7,575 9,251
Central- and South America 20 26 401 394 11 14 76 129 14 22 -7 -11 514 574
Africa 176 211 5 3 3 5 84 78 14 11 -8 -9 275 299
Asia 231 215 18 20 1,702 1,742 453 498 310 322 -19 -29 2,696 2,768
Oceania 23 31 3 2 463 470 68 68 134 134 -22 -27 669 677
Total 4,278 4,872 4,426 5,211 2,448 2,627 2,417 3,001 5,242 5,909 -311 -428 18,499 21,191
Sales by continent Q1-Q3 Global Entrance
EMEA Americas Asia Pacific Technologies Systems Övrigt Total
SEK M 2017 2018 2017 2018 2017 2018 2017 2018 2017 2018 2017 2018 2017 2018
Europe 11,466 12,833 37 33 372 415 2,037 2,136 7,550 8,167 -449 -497 21,013 23,087
North America 441 440 12,354 13,353 421 634 3,269 4,030 6,749 7,574 -307 -453 22,928 25,578
Central- and South America 67 71 1,218 1,178 30 38 260 338 47 70 -23 -28 1,599 1,666
Africa 477 611 19 7 7 12 201 273 43 43 -19 -20 728 927
Asia 692 675 64 68 4,632 4,752 1,536 1,364 931 912 -75 -95 7,780 7,676
Oceania 68 86 5 5 1,349 1,342 235 209 390 380 -65 -72 1,981 1,948
Total 13,212 14,716 13,697 14,644 6,811 7,193 7,538 8,349 15,709 17,146 -938 -1,166 56,028 60,881
Sales by product group Q3 Global Entrance
EMEA Americas Asia Pacific Technologies Systems Other Total
SEK M 2017 2018 2017 2018 2017 2018 2017 2018 2017 2018 2017 2018 2017 2018
Mechanical locks, lock systems and fittings 2,217 2,426 1,798 2,011 1,209 1,298 -29 -7 2 3 -168 -172 5,029 5,559
Electromechanical and electronic locks 1,336 1,597 650 1,009 494 632 2,446 3,006 171 250 -107 -213 4,990 6,282
Security doors and hardware 648 754 1,972 2,180 742 699 - 1 - - -15 -19 3,348 3,616
Entrance automation 76 95 5 11 3 -2 - - 5,070 5,656 -21 -25 5,132 5,735
Total 4,278 4,872 4,426 5,211 2,448 2,627 2,417 3,001 5,242 5,909 -311 -428 18,499 21,191
Sales by product group Q1-Q3 Global Entrance
EMEA Americas Asia Pacific Technologies Systems Other Total
SEK M 2017 2018 2017 2018 2017 2018 2017 2018 2017 2018 2017 2018 2017 2018
Mechanical locks, lock systems and fittings 6,926 7,430 5,540 5,691 3,519 3,679 23 8 5 7 -497 -514 15,517 16,302
Electromechanical and electronic locks 4,072 4,750 1,956 2,681 1,343 1,627 7,515 8,339 515 667 -321 -521 15,080 17,543
Security doors and hardware 1,990 2,256 6,170 6,215 1,941 1,879 - 1 - - -42 -55 10,058 10,295
Entrance automation 223 280 31 57 8 8 - - 15,189 16,472 -78 -76 15,373 16,741
Total 13,212 14,716 13,697 14,644 6,811 7,193 7,538 8,349 15,709 17,146 -938 -1,166 56,028 60,881

NOTE 2 BUSINESS COMBINATIONS

Q3 Q1-Q3
SEK M 2017 2018 2017 2018
Purchase prices
Cash paid for acquisitions during the year 1,631 2,051 2,156 4,001
Holdbacks and deferred considerations for acquisitions during the year 63 24 220 766
Adjustment of purchase prices for acquisitions in prior years 0 -1 4 -2
Total 1,693 2,074 2,380 4,765
Acquired assets and liabilities at fair value
Intangible assets 20 296 153 726
Property, plant and equipment 72 59 90 145
Financial assets 22 7 25 219
Inventories 94 249 163 462
Current receivables and investments 191 253 318 500
Cash and cash equivalents 147 216 184 366
Non-current liabilities -120 -145 -189 -305
Current liabilities -406 -1,060 -499 -1,389
Total 19 -125 244 724
Goodwill 1,675 2,199 2,136 4,041
Change in cash and cash equivalents due to acquisitions
Cash paid for acquisitions during the year 1,631 2,051 2,156 4,001
Cash and cash equivalents in acquired subsidiaries -147 -216 -184 -366
Paid considerations for acquisitions in prior years 275 28 502 259
Total 1,759 1,864 2,475 3,895

Fair value adjustments of acquired net assets from acquisitions made in previous periods are included in the above table.

Financial information – Notes

NOTE 3 FAIR VALUE AND CARRYING AMOUNT ON FINANCIAL ASSETS AND LIABILITIES

30 September 2018 Financial instruments
at fair value
Carrying Fair
value
Level 1 Level 2 Level 3
SEK M
Financial assets
amount
Financial assets at fair value through profit and loss 75 75 75
Available-for-sale financial assets 9 9
Loans and other receivables 15,397 15,397
Derivative instruments - hedge accounting 51 51 51
Financial liabilities
Financial liabilities at fair value through profit and loss 1,757 1,757 96 1,661
Financial liabilities at amortized cost 36,934 36,869
Derivative instruments - hedge accounting 38 38 38
Financial instruments
31 December 2017 at fair value
Carrying Fair
SEK M amount value Level 1 Level 2 Level 3
Financial assets
Financial assets at fair value through profit and loss
39 39 39
Available-for-sale financial assets 11 11
Loans and other receivables
Derivative instruments - hedge accounting
13,785
68
13,785
68
68
Financial liabilities
Financial liabilities at fair value through profit and loss
Financial liabilities at amortized cost
1,660
30,821
1,660
30,831
100 1,559

New accounting standards and standards not yet effective

IFRS 9 'Financial Instruments'

IFRS 9 addresses the classification, measurement and recognition ASSA ABLOY allocates the transaction price to each performance of financial liabilities and assets and replaces the parts of IAS 39 obligation on the basis of a stand-alone selling price. The standthat relate to the classification and measurement of financial alone selling price is the price at which the Group would sell instruments. With IFRS 9 a new impairment model is being the good or service separately to a customer. If a stand-alone implemented, based on expected credit losses rather than incurred selling price is not directly observable, it is usually calculated either losses. For the Group, the new model will entail a partly new by the method of adjusted market assessment or from expected process for the measurement of credit losses, but the Standard will costs plus a profit margin. have no material impact on the Group's performance and financial

IFRS 15 'Revenue from Contracts with Customers' the rebates do not apply to all performance obligations.

IFRS 15 supersedes IAS 11 'Construction Contracts' and IAS 18 'Revenues' and includes a new single model for revenue ASSA ABLOY recognizes revenues when the Group fulfils recognition related to customer contracts. The new Standard a performance obligation by delivering a good or service to introduces a five-step model as the basis for the recognition a customer, i.e. when the customer acquires control over the asset. of revenues from contracts with customers. The Standard A performance obligation may either be fulfilled over time or at prescribes that a company shall recognize revenues when the a particular point in time. ASSA ABLOY recognizes the revenues company fulfills a performance obligation by transferring a over time if any of the following criteria are met: promised good or service to a customer. The good or service is transferred when the customer acquires control over the asset, a) The customer simultaneously receives and consumes the which may happen either over time or at a particular point in time. benefits provided by the Group's performance as the Group In all important respects the Group's previous revenue recognition performs practices conform with IFRS 15 and the new Standard will therefore b) The Group's performance creates or enhances an asset which have no impact on the Group's performance and financial position. the customer controls as the asset is created or enhanced However, additional information about the disaggregation of c) The Group's performance does not create an asset with an revenue is given in Note 1. alternative use to the Group and the Group has a right to

According to the five-step model, a company should carry out the following steps of revenue recognition: Identify the customer Revenues that are not recognized over time are recognized at transaction price; Allocate the transaction price to the performance control over the asset. obligations, and finally Recognize the revenues assignable to each

At the start of a customer contract, ASSA ABLOY decides whether the revenues. Reporting of revenues resulting from sale of the goods and/or services that are promised comprise a single the Group's products is made at a particular point in time when performance obligation or several separate performance the customer acquires control of the product – normally upon obligations. A performance obligation is defined as a distinct delivery. ASSA ABLOY also provides installation services which promise to transfer a good or service to the customer. A promised are recognized over time. For shorter installation contracts, good or service is distinct if both the following criteria are met: revenues are in practice recognized when the installation is

a) the customer can benefit from the good or service either on its income over time. own or together with other resources that are readily available to the customer, and Adjustment of opening balances in 2018

b) the Group's promise to transfer the good or services to Since IFRS 9 and IFRS 15 have no material impacts on the the customer is separately identifiable from other promises in the financial reports, no new opening balance is presented in 2018. contract.

in the contract, the Group takes account of possible payment 2019. Earlier application is permitted but the Group has chosen variations such as cash discounts, volume discounts and rights to not to take up this option. Application of the new Standard means return goods. Payment variations are included in the transaction that ASSA ABLOY will recognize all significant lease contracts in price only if it is highly probable that no significant return of the balance sheet. The Group's lease contracts mainly concern

a limited extent. None of the Group's customer contracts of the Standard. concerning the sale of goods or services is thought to incorporate a significant financing component. The Group reports no contract assets because it adopts the practical solution permitted by the Standard which means that moneys for paying a customer contract are reported as costs at the time when they arise if the write-off period for the asset that the Group would otherwise have reported is no more than one year.

position. Any rebates are allocated proportionately to all performance obligations in the contract unless there is clear evidence that

payment for performance completed to date.

contract; Identify the performance obligations; Determine the a particular point in time: i.e. the time when the customer acquires

of the performance obligations. ASSA ABLOY's revenues come mainly from sales of products. Service related to products sold provides only a limited part of completed. Revenues from service contracts are recognized as

IFRS 16 'Leasing'

When setting the transaction price, which is the payment promised IFRS 16 will apply to the accounting year that begins on 1 January revenues is expected to occur in a future period. leased premises, company cars and production and office equipment. Preparatory work prior to implementation is in ASSA ABLOY receives advance payments from customers to progress, but the Group has not yet evaluated the financial effects

Definitions of financial performance measures

Organic growth Net debt

Change in sales for comparable units after adjustments for Interest-bearing liabilities less interest-bearing assets. acquisitions and exchange rate effects.

Operating income before depreciation and amortization as a bearing liabilities including deferred tax liability. percentage of sales.

Operating income before amortization of intangible assets recognized in business combinations, as a percentage of sales. Interest coverage ratio

Operating margin (EBIT)

Operating income as a percentage of sales. Return on shareholders' equity

Income before tax as a percentage of sales. equity.

See the table on operating cash flow for detailed information. For Income before tax plus net interest as a percentage of relationship between operating cash flow and cash flow from average capital employed excluding restructuring reserves. operating activities see the company's last Annual Report.

property, plant and equipment. potential dilution.

Depreciation and amortization

Depreciation and amortization of intangible assets and property, plant and equipment.

Capital employed

Operating margin (EBITDA) Total assets less interest-bearing assets and non-interest-

Equity ratio

Operating margin (EBITA) Shareholders' equity as a percentage of total assets.

Income before tax plus net interest divided by net interest.

Net income attributable to parent company's shareholders Profit margin (EBT) as a percentage of average parent company's shareholders

Operating cash flow Return on capital employed

Earnings per share after tax and dilution

Net capital expenditure Net income excluding non-controlling interests divided by Investments in, less disposals of, intangible assets and weighted average number of outstanding shares after any

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