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Bayerische Motoren Werke AG

Quarterly Report May 7, 2021

50_10-q_2021-05-07_d15f231c-3c27-45fb-8d57-2d4f68e60a57.pdf

Quarterly Report

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QUARTERLY STATEMENT

31 March 2021

CONTENTS

4 BMW GROUP AT A GLANCE

5 BMW Group in Figures

8 INTERIM GROUP MANAGEMENT REPORT

9 Report on Economic Position
9 General Economic Environment
9 Group Overview
12 Automotive Segment
17 Financial Services Segment
18 Other Entities Segment and Eliminations
19 Report on Outlook, Risks
and Opportunities
19 Outlook
22 Risks and Opportunities

23 INTERIM GROUP FINANCIAL STATEMENTS

28 OTHER INFORMATION

Statement 2021

BMW GROUP AT A GLANCE

5 BMW Group in Figures

BMW GROUP IN FIGURES

KEY PERFORMANCE INDICATORS REPORTED DURING THE YEAR

1st quarter 2021 1st quarter 2020 Change in %
GROUP
Profit before tax € million 3,757 798
AUTOMOTIVE SEGMENT
Deliveries1, 2 units 636,606 477,111 33.4
Share of electrified vehicles in deliveries % 11.0 6.4 71.9
EBIT margin3 % 9.8 1.3
MOTORCYCLES SEGMENT
Deliveries units 42,592 34,774 22.5
EBIT margin3 % 17.9 12.9 38.8

1 In connection with a review of its sales practices and related reporting practices, the BMW Group has examined prior-period vehicle delivery data and ascertained that certain vehicle deliveries were not reported in the correct periods.

The BMW Group has revised its vehicle delivery data retrospectively for previous years. Further information on this matter is provided in the BMW Group Report 2020, pp.128. The BMW Group continues to develop policies and procedures relating to vehicle delivery data,

whereby it is not always practicable to revise the data for prior periods. This applies in particular to minor revisions that would not have a material impact on the comparability of reporting periods.

2 Including the joint venture BMW Brilliance Automotive Ltd., Shenyang (2021: 175,838 units; 2020: 87,443 units).

3 Profit before financial result as percentage of segment revenues.

FURTHER PERFORMANCE FIGURES

1st quarter 2021 1st quarter 2020 Change in %
AUTOMOTIVE SEGMENT
Deliveries1
BMW2 units 560,543 411,809 36.1
MINI units 74,683 64,449 15.9
Rolls-Royce units 1,380 853 61.8
Total2 units 636,606 477,111 33.4
Production volume
Total3 units 669,118 584,142 14.5
FINANCIAL SERVICES SEGMENT
New contracts with retail customers 489,066 449,687 8.8

1 For information regarding deliveries, see page 5, footnote 1.

2 Including the joint venture BMW Brilliance Automotive Ltd., Shenyang (2021: 175,838 units; 2020: 87,443 units).

3 Including the joint venture BMW Brilliance Automotive Ltd., Shenyang (2021: 166,534 units; 2020: 95,704 units).

FURTHER PERFORMANCE FIGURES

1st quarter 2021 1st quarter 2020 Change in %
Free cash flow Automotive segment € million 2,522
2,218
Group revenues € million 26,778 23,252 15.2
Automotive € million 22,762 17,989 26.5
Motorcycles € million 753 557 35.2
Financial Services € million 7,906 7,598 4.1
Other Entities € million 1 1
Eliminations € million
4,644

2,893

60.5
Group profit/
loss before financial result (EBIT)
€ million 3,025 1,375 120.0
Automotive € million 2,236 229
Motorcycles € million 135 72 87.5
Financial Services € million 767 542 41.5
Other Entities € million
6
12
Eliminations € million –107 520
Group profit/
loss before tax (EBT)
€ million 3,757 798
Automotive € million 2,776 80
Motorcycles € million 135 72 87.5
Financial Services € million 787 484 62.6
Other Entities € million 141
344
Eliminations € million
82
506
Group income taxes € million
924

224
Group net profit € million 2,833 574
Earnings per share1 4.26
/
4.26
0.84
/
0.84

/
Group pre-tax return on sales2 % 14.0 3.4

1 Common / preferred stock. In computing earnings per share of preferred stock, earnings to cover the additional dividend of €0.02 per share of preferred stock are spread over the quarters of the corresponding financial year.

2 Group profit before tax as a percentage of Group revenues.

INTERIM GROUP MANAGEMENT REPORT

REPORT ON

ECONOMIC POSITION

GROUP OVERVIEW

INTERNATIONAL AUTOMOBILE MARKETS

Overall, international automobile markets bounced back remarkably well in the first quarter 2021, with registrations up by 20.6%. The scale of the increase was attributable to the massive slump recorded in the corresponding period of the previous year in the wake of corona-related lockdowns worldwide.

Compared to the previous year, international automobile markets developed in the first quarter 2021 as follows:

Change compared
to previous year in %
EU 27 +
22.3
thereof Germany
6.4
thereof France +
21.2
thereof Italy +
28.8
thereof Spain –14.0
United Kingdom (UK) –12.0
USA +11.5
China +
69.9
Japan +
4.5
Total +
20.6

BMW GROUP REMAINS ON GROWTH COURSE WITH RECORD NUMBER OF DELIVERIES IN FIRST QUARTER

The BMW Group has made an excellent start to the financial year 2021, setting a new record for first-quarter deliveries of BMW, MINI and Rolls-Royce brand automobiles, despite the global impact of the coronavirus pandemic. Deliveries to customers in the period from January to March increased significantly by 33.4 % to 636,606 ¹ units (2020: 477,111 ¹,  ² units). Strong demand for electrified vehicles (plug-in hybrids and fully electric vehicles) contributed substantially to this outstanding performance, with deliveries more than doubling compared to the same quarter one year earlier.

In total, 489,066 new credit financing and leasing contracts were signed with retail customers during the first quarter 2021, a solid increase of 8.8 % year on year (2020: 449,687 contracts). The recovery in new business with retail customers was attributable to the significant growth of 15.2 % in credit financing, particularly in China. In contrast, the number of new leasing contracts signed with customers dropped slightly by 2.9 %.

1 Including the joint venture BMW Brilliance Automotive Ltd., Shenyang (2021: 175,838 units; 2020: 87,443 units).

2 For information regarding deliveries, see page 5, footnote 1.

SIGNIFICANT IMPROVEMENT IN GROUP EARNINGS AS RECOVERY CONTINUES

In the financial year 2020, the Group's net assets, financial position and results of operations were significantly impacted by the spread of coronavirus. A perceptible market slump in China in February was followed by the closure of dealerships in other key sales markets worldwide from March onwards. The pandemic-related drop in customer demand and the related production interruptions negatively impacted Group earnings in the first two quarters of 2020. However, markets picked up considerably during the second half of the year, a trend that continued throughout the first three months of 2021.

Group revenues grew by 15.2 % to € 26,778 million (2020: € 23,252 million, + 18.9 % adjusted for currency factors). The increase was mainly driven by higher sales volumes, whereby the previous year's figures were affected in particular by the slump in the market in China as well as by worldwide dealership closures in March 2020 in the wake of the coronavirus pandemic. Higher selling prices and favourable product mix effects also contributed to the growth in revenues. Moreover, the improved situation on pre-owned vehicle markets, particularly in the USA, resulted in higher revenues from the sale of vehicles that had previously been leased.

Group cost of sales went up by € 1,870 million to € 21,588 million (2020: € 19,718 million; + 9.5%), whereby increases in manufacturing costs due to sales volume growth, higher raw materials prices and the increasing overall proportion of electrified vehicles were partially offset by lower risk provisioning expenses, particularly in connection with the measurement of credit and residual

BMW GROUP PERFORMANCE INDICATORS RELATING TO RESEARCH AND DEVELOPMENT EXPENSES

in % 1st quarter 2021 1st quarter 2020 Change in %pts
Research and development expenses as a percentage of revenues 5.4 5.9
0.5
Research and development expenditure ratio1 4.8 5.7
0.9
Capitalisation rate2 22.6 28.4
5.8
in € million 1st quarter 2021 1st quarter 2020 Change in %
Research and development expenses 1,433 1,380 3.8
Capitalised development costs 291 376
22.6
Amortisation
437

432
1.2
Research and development expenditure3 1,287 1,324
2.8

value risks. The related costs recognised in conjunction with the sale of returned lease vehicles also contributed to the rise in cost of sales.

Gross profit for the first quarter 2021 amounted to € 5,190 million (2020: € 3,534 million; + 46.9 %) and was therefore significantly higher than one year earlier.

Research and development expenditure totalling € 1,287 million (2020: € 1,324 million) was slightly lower than one year earlier (– 2.8%). The previous year's figure was impacted in particular by the higher level of costs capitalised for future model start-ups, for the electrification of the vehicle fleet, and for automated driving.

1 Research and development expenditure as a percentage of Group revenues.

2 Capitalised development costs as a percentage of research and development expenditure.

3 Research and development expenditure comprises the sum of research and non-capitalised development cost and capitalised development cost (not including the associated scheduled amortisation).

Selling and administrative expenses fell slightly to € 2,074 million (2020: € 2,165 million; – 4.2 %). Whereas the first quarter of the previous year saw a decrease in ex penses, particularly in China, due to the outbreak of the coronavirus pandemic and the associated containment measures, global restrictions put in place to combat the second wave of the pandemic resulted in a renewed drop in communication, marketing and travel expenses in the first quarter 2021. Lower personnel expenses resulting from the reduced workforce size were offset by higher costs for performance-related remuneration components and ongoing structural measures.

In light of the above developments, Group profit before financial result for the three-month period rose significantly to € 3,025 million (2020: € 1,375 million). As mentioned above, the main positive factors were the increase in vehicle delivery volumes, improved selling prices and lower risk provisioning expenses.

The financial result for the first quarter was a net pos itive amount of € 732 million (2020: net negative amount of € 577 million). The result from equity-accounted in vestments was impacted in particular by the Group's share of profit generated by the  Chinese joint venture BMW Brilliance Automotive Ltd., Shenyang, which improved to € 503 million. In the first quarter of the previous year, the Group's share of the joint venture's profit (2020: € 162 million) had been adversely affected by the pandemic-related drop in market demand and the interruption of production in China. Furthermore, other financial result improved significantly to a net

positive amount of € 334 million (2020: net negative amount of € 564 million). Whereas falling interest rates in the USA resulted in fair value measurement losses on interest rate hedges in the first three months of the previous year, the slight upward trend of interest yield curves in the first quarter 2021 resulted in fair value measurement gains on interest rate hedges. Positive market valuation developments relating to SGL Carbon stock and the BMW i Ventures fund also contributed to the improvement.

As a result of the various factors described above, Group profit before tax climbed by € 2,959 million to € 3,757 million (2020: € 798 million).

FINANCING ACTIVITIES

The BMW Group issued bonds for a total amount of € 1.8 billion in the first quarter, comprising one euro benchmark bond and one Canadian Dollar bond.

In addition, ABS transactions were issued or pro longed in the USA, Japan, Canada, the UK and China with a total financing volume of approximately € 3.8 billion.

Group liquidity increased to € 20.1 billion (31 De cember 2020: € 17.8 billion) on the back of the strong operating performance and positive free cash flow and therefore remains at a solid level.

AUTOMOTIVE SEGMENT

AUTOMOTIVE SEGMENT AT A GLANCE

1st quarter 2021 1st quarter 2020 Change in %
Deliveries1, 2 units 636,606 477,1113 33.4
Production4 units 669,118 584,142 14.5
Revenues € million 22,762 17,989 26.5
Profit
/
loss before financial result (EBIT)
€ million 2,236 229
Profit
/
loss before tax
€ million 2,776 80
EBIT margin1 % 9.8 1.3

DELIVERIES OF ELECTRIFIED VEHICLES MORE THAN

DOUBLED IN FIRST QUARTER

The dynamic growth in the number of plug-in hybrid and fully electric models delivered is testimony to the success of the BMW Group's strategy of electrifying its model range. With a total of 70,207 ⁵ units, the BMW Group more than doubled its first-quarter deliveries of electrified vehicles worldwide year-on-year (2020: 30,692 ³ units; + 128.7 %). With the BMW iX3 ⁶ (also launched in Europe in January), the BMWi3 ⁶ and the MINI Cooper SE ⁶, the BMW Group already has an attractive range of fully electric vehicles, which will be complemented by two key innovation leaders in the core segments of the BMW Group – the BMW iX ⁶ and the BMWi4 ⁶ – in the course of the year.

FIRST-QUARTER DELIVERIES AT RECORD LEVEL

Despite the adverse effects of the global coronavirus pandemic, the BMW Group set a new record for a first quarter by delivering a total of 636,606 ² BMW, MINI and   Rolls-Royce brand vehicles (2020: 477,111 ²,  ³ units; + 33.4 %). Deliveries were up in all major regions, most notably in China. The strong demand for electrified vehicles also increased sales. In the first quarter, the BMW Group handed over more than twice as many e-vehicles (plug-in hybrids and

fully electric vehicles) to customers compared with the same period in the previous year.

All of the Group's brands contributed to the increase. During the three-month period, a total of 560,543 ² BMW brand vehicles were delivered to customers worldwide (2020: 411,809 ²,  ³ units; + 36.1 %). MINI brand deliveries were also well up on the previous year, rising to 74,683 units (2020: 64,449 ³ units; + 15.9 %). Rolls-Royce Motor Cars delivered 1,380 ultra-luxury cars to customers, the highest number ever achieved in a single quarter (2020: 853 ³ units; + 61.8 %).

BMW GROUP DELIVERIES OF ELECTRIFIED MODELS

in units 1st quarter 2021 1st quarter 2020 ³ Change in %
PHEV 56,046 24,235 131.3
BEV 14,161 6,457 119.3
Total5 70,207 30,692 128.7

1 Key performance indicators reported on during the year.

  • 2 Including the joint venture BMW Brilliance Automotive Ltd., Shenyang (2021: 175,838 units; 2020: 87,443 units).
  • 3 For information regarding deliveries, see page 5, footnote 1.
  • 4 Including the joint venture BMW Brilliance Automotive Ltd., Shenyang (2021: 166,534 units; 2020: 95,704 units).
  • 5 Including the joint venture BMW Brilliance Automotive Ltd., Shenyang
  • 6 Fuel consumption and CO2 emissions information are available on page 29.

DELIVERIES UP IN ALL MAJOR REGIONS OF THE WORLD

In Europe, the number of vehicles delivered by the BMW Group in the first quarter rose by a solid 8.1 % to 239,018 units year on year (2020: 221,024 ¹ units) despite the adverse effects of the coronavirus pandemic.

Customers in Germany took delivery of 62,696 units (2020: 66,004 ¹ units; – 5.0 %) and customers in the UK 42,413 units (2020: 44,474 ¹ units; – 4.6 %). Compared to the general state of health of the automobile markets in these two countries during the first quarter 2021, the BMW Group performed significantly better in some instances than the market as a whole. In other countries and regions of Europe such as France, Italy and Northern Europe, deliveries increased within a range of 28 to over 30 %.

Mainly due to the recovery on the US market, deliveries of BMW Group vehicles in the Americas region increased significantly in the first quarter 2021 to 96,352 units (2020: 82,078 ¹ units; + 17.4 %). In the USA,

deliveries rose by more than one fifth year-on-year to 78,067 units (2020: 64,956 ¹ units; + 20.2 %).

In Asia, the BMW Group achieved its best first quarter to date with deliveries up by 76.6 % to 287,697 ² units

(2020: 162,940 ¹,  ² units). The performance was mainly achieved on the back of dynamic growth in China, where first-quarter sales figures nearly doubled to 230,193 ² units, up 97.5 % year-on-year (2020: 116,577 ¹,  ² units).

AUTOMOTIVE SEGMENT – VEHICLE DELIVERIES BY REGION AND MARKET

in units 1st quarter 2021 1st quarter 2020 ¹ Change in %
Europe 239,018 221,024 8.1
thereof Germany 62,696 66,004
5.0
thereof UK 42,413 44,474
4.6
Americas 96,352 82,078 17.4
thereof USA 78,067 64,956 20.2
Asia2 287,697 162,940 76.6
thereof China2 230,193 116,577 97.5
Other markets 13,539 11,069 22.3
Total2 636,606 477,111 33.4

1 For information regarding deliveries, see page 5, footnote 1. 2 Including the joint venture BMW Brilliance Automotive Ltd., Shenyang (2021: 175,838 units; 2020: 87,443 units).

BMW BRAND DELIVERIES UP BY MORE THAN ONE THIRD

BMW BRAND – DELIVERIES BY MODEL SERIES¹

In total, 560,543 ¹ BMW brand vehicles were delivered to customers worldwide during the first quarter 2021, 36.1 % more than in the same period of the previous year (2020: 411,809 ¹,  ² units). The excellent performance was driven in particular by good contributions from the highly popular BMW X family, with demand especially high for the BMW X1 and the BMW X3 – the latter of which has also been available since 2020 as the fully electric iX3 ³. Moreover, the high-volume success models of the BMW 5 Series and BMW 3 Series also sold well, with deliveries up by more than 40 % in each case.

MINI DELIVERIES UP IN ALL REGIONS OF THE WORLD

The number of MINI brand vehicles delivered to customers in the first quarter increased to 74,683 units, 15.9 % more than one year earlier (2020: 64,449 ² units). The brand recorded year-on-year increases in every region of the world. Demand was particularly strong for the MINI Countryman, with deliveries up by more than one third (+ 35.9 %), as well as for the John Cooper Works models (+ 20.5 %) with their especially sporty flair.

in units 1st quarter 2021 1st quarter 2020 ² Change in %
BMW 1 Series
/
2 Series
74,157 57,381 29.2
BMW 3 Series
/
4 Series
124,656 87,185 43.0
BMW 5 Series
/
6 Series
89,605 63,281 41.6
BMW 7 Series
/
8 Series
16,622 14,239 16.7
BMW Z4 3,330 3,451
3.5
BMW X1
/
X2
86,031 63,169 36.2
BMW X3
/
X4
90,451 66,242 36.5
BMW X5
/
X6
57,409 40,456 41.9
BMW X7 12,177 10,373 17.4
BMW
i
6,105 6,032 1.2
BMW total 560,543 411,809 36.1

ROLLS-ROYCE MOTOR CARS RECORDS BEST FIRST-QUARTER PERFORMANCE IN ITS 116-YEAR HISTORY

Rolls-Royce Motor Cars can look back on an exceptionally successful start to the year, setting a new record for a first quarter with 1,380 units of the ultra-luxury brand delivered to customers (2020: 853 ² units; + 61.8%). Growth was recorded in all major regions, with China, the USA and the Asia-Pacific region the biggest contributors.

1 Including the joint venture BMW Brilliance Automotive Ltd., Shenyang (2021: 175,838 units; 2020: 87,443 units).

2 For information regarding deliveries, see page 5, footnote 1.

3 Fuel consumption and CO2 emissions information are available on page 29.

SHARP INCREASE IN SEGMENT REVENUES

Segment revenues totalled € 22,762 million in the first quarter (2020: € 17,989 million; + 26.5 %, currency-adjusted + 30.4 %). The increase at the start of 2021 was driven primarily by higher sales volumes, given that the global outbreak of the coronavirus pandemic had caused a sharp drop in the number of vehicles delivered, particularly in China, one year earlier. In addition, positive product mix effects due to higher sales of the X5 and X6, among other models, as well as improved price penetration boosted revenues. Revenue generated with the Chinese joint venture BMW Brilliance Automotive Ltd., Shenyang, also rose year-on-year.

Segment cost of sales totalled € 18,716 million, significantly higher than one year earlier (2020: € 15,971 million; + 17.2 %), mainly reflecting increased volume-related manufacturing costs and the growing proportion of electrified vehicles.

The Automotive segment's gross profit improved significantly to € 4,046 million (2020: € 2,018 million) due to the effects described above.

Selling and administrative expenses fell slightly to € 1,718 million (2020: € 1,786 million; – 3.8 %). One year earlier, first-quarter selling and administrative expenses had been reduced by a demand-driven decrease in communication and marketing expenses in China, whereas in the opening three-month period of 2021, the figures were held down by global restrictions and ongoing measures to contain the coronavirus pandemic. The year-on-year decrease in personnel costs was offset by higher amounts recognised for performance-related remuneration components at BMW Group level as well as for ongoing structural measures.

As a result of the various effects described above, segment EBIT increased to € 2,236 million (2020: € 229 million).

The segment's financial result for the first quarter improved significantly to a net positive amount of € 540 million (2020: net negative amount of € 149 million), mainly due to the higher result from equity-accounted

FREE CASH FLOW AUTOMOTIVE SEGMENT FOR THE PERIOD FROM 1 JANUARY TO 31 MARCH

investments (as described above for the BMW Group) and positive market valuation developments relating to SGL Carbon stock and the BMWi Ventures fund.

The segment recorded a profit before tax of € 2,776 million (2020: € 80 million).

Free cash flow Automotive segment 2,522
2,218
4,740
Adjustment for net investment in marketable securities and investment funds –12
394
382
Cash inflow (+)/
outflow (–) from investing activities
–1,193
429

764
Cash inflow (+)/
outflow (–) from operating activities
3,727 –1,395 5,122
in € million 2021 2020 Change

Free cash flow generated by the Automotive segment increased to € 2,522 million for the period from January to March 2021, mainly reflecting higher earnings before tax and the favourable development of working capital. The year-on-year improvement in working capital was mainly attributable to the combined effect of lower inventories as well as higher trade payables resulting from the current high level of production capacity utilisation.

NET FINANCIAL ASSETS HELD BY THE AUTOMOTIVE SEGMENT

Net financial assets comprised the following:

in € million 31. 3. 2021 31. 12. 2020 Change
Cash and cash equivalents 12,266 9,522 2,744
Marketable securities and investment funds 3,746 3,759 –13
Intragroup net financial assets 8,082 7,996 86
Financial assets 24,094 21,277 2,817
Less: external financial liabilities*
2,834

2,815
–19
Net financial assets Automotive segment 21,260 18,462 2,798

* Excluding derivative financial instruments.

The increase in net financial assets was largely attributable to positive free cash flow.

FINANCIAL SERVICES SEGMENT

SIGNIFICANT EARNINGS IMPROVEMENT FOR FINANCIAL SERVICES SEGMENT

Revenues generated by the Financial Services segment in the first quarter increased slightly due to positive effects from business with end-of-contract leasing vehicles. The upward trend in earnings was even more pronounced, primarily due to the risk situation in the first quarter of 2021. In the first quarter of 2020, the high degree of uncertainty triggered by the coronavirus pandemic had necessitated the recognition of additional risk provisioning expenses for expected credit and residual value risks. By contrast, segment profit in the first three months of 2021 benefited from the recovery of the pre-owned vehicle market, particularly in the USA. The situation on this market has been easing for several months now and is generating high levels of revenues from the sale of previously leased vehicles. At the same time, credit losses remained at a historically low level, mainly thanks to measures implemented by governments around the world to support the economy.

The Financial Services segment makes provision on an ongoing and comprehensive basis to take account of significant business risks. In light of the continued volatility associated with the coronavirus pandemic, it cannot be ruled out that the level of risk to which the Financial Services segment is exposed could also be adversely affected in upcoming quarters if government support measures are scaled back. The BMW Group is monitoring developments on a continuous basis and is ready to take appropriate countermeasures at short notice if the need arises. Based on current assessments, however, the Financial Services segment has recognised appropriate levels of provisions / allowances to cover residual value and credit risks.

Expressed in balance sheet terms, segment business volume increased compared to 31 December 2020, mainly due to currency effects.

SOLID INCREASE IN NEW BUSINESS WITH RETAIL CUSTOMERS

In total, 489,066 new credit financing and leasing contracts were signed with retail customers during the first quarter 2021, a solid increase of 8.8 % (2020: 449,687 contracts) compared to the previous year.

FINANCIAL SERVICES SEGMENT AT A GLANCE

1st quarter 2021 1st quarter 2020 Change in %
New contracts with retail customers 489,066 449,687 8.8
Revenues € million 7,906 7,598 4.1
Profit
/
loss before financial result (EBIT)
€ million 767 542 41.5
Profit
/
loss before tax
€ million 787 484 62.6
31. 3. 2021 31. 12. 2020 Change in %
Contract portfolio with retail customers 5,598,431 5,591,799 0.1
Business volume in balance sheet terms* € million 136,377 133,093 2.5

* Measured as the sum of the balance sheet line items "Leased products" and "Receivables from sales financing" (current and non-current) as reported in the balance sheet for the Financial Services segment.

The recovery in new business with retail customers was attributable to significant growth in credit financing (+ 15.2 %), particularly in China. By contrast, the number of new leasing contracts fell slightly (– 2.9 %). Overall, leasing accounted for 31.8 % and credit financing for 68.2 % of new business in the first quarter 2021.

New contracts signed during the period under report included 99,097 credit financing and leasing contracts relating to pre-owned BMW and MINI brand vehicles (2020: 103,157 contracts; – 3.9 %).

The total volume of all new credit financing and leasing contracts concluded with retail customers during the threemonth period amounted to € 15,351 million, representing a solid 9.1% increase compared to the previous year (2020: € 14,075 million). The primary factor driving this positive development was the recovery of credit financing business in China, which one year earlier had still been severely affected by the measures being undertaken to contain the pandemic.

During the first quarter, 50.4% ¹ of new BMW Group vehicles were either leased or financed by the Financial Services segment (2020: 57.7%; –7.3 percentage points).

At 31 March 2021, a total of 5,598,431 credit financing and leasing contracts were in place with retail customers, similar to the level recorded at the end of 2020 (31 December 2020: 5,591,799 contracts; +0.1%). In China, the contract portfolio grew by 4.8% year-on-year, while the Asia-Pacific (+ 0.1%), Europe / Middle East / Africa (0.0%) and Americas (– 0.8%) regions remained at the previous year's levels. The portfolio of contracts with retail customers in the EU Bank ² region contracted by 1.6%.

FLEET BUSINESS DOWN SLIGHTLY

Under the brand name Alphabet, the Financial Services segment's fleet management business offers leasing and financing arrangements as well as related services to commercial customers. Increasingly, these services also include assisting customers to manage their fleets on a sustainable and climate-friendly basis. A portfolio of 694,163 fleet contracts was in place at 31 March 2021 (31 December 2020: 704,977 contracts; – 1.5%).

DEALERSHIP FINANCING DOWN SLIGHTLY

In the first quarter, the total volume of dealership financing decreased by 2.0 % year on year to € 15,921 million (31 December 2020: € 16,241 million) due to lower vehicle inventories.

OTHER ENTITIES SEGMENT AND ELIMINATIONS

Profit before tax in the Other Entities segment and eliminations amounted to € 59 million (2020: € 162 million). Earnings reported for Other Entities for the first three months of 2021 were impacted in particular within other financial result by the fair value measurement gains on interest rate hedges entered into with matching maturities in conjunction with the refinancing of the Financial Services operations. In the previous year, the positive impact of reversals relating to the portfolio of leased products and the lower volume of expected new leasing business (recorded within eliminations) more than offset fair value measurement losses on interest rate hedges (recorded within Other Entities).

1 The calculation only includes automobile markets in which the Financial Services segment is represented

by a consolidated entity.

2 EU Bank comprises BMW Bank GmbH, with its branches in Italy, Spain and Portugal.

BMW Group Quarterly Statement 2021

REPORT ON OUTLOOK, RISKS AND OPPORTUNITIES

OUTLOOK

The report on outlook, risks and opportunities describes the expected development of the BMW Group, including the significant risks and opportunities, from a Group management perspective. It contains forward-looking statements based on expectations and assessments that are subject to uncertainty. The prevailing uncertainties may result in actual business performance differing either positively or negatively from the expectations described below, partially due to the political, legal and economic environment, but also caused by developments relating to the coronavirus pandemic. Further information is provided in the BMW Group Report 2020 (Outlook, pp. 159; Risks and Opportunities, pp. 164).

INTERNATIONAL AUTOMOBILE MARKETS 2021

Following the sharp downturn in 2020, the International Monetary Fund (IMF) is currently projecting global economic growth of around 6.0 % for 2021. The scale of this growth is also likely to benefit international automobile markets, which should therefore grow significantly over the course of the year. The actual outcome, however, is highly dependent on how the coronavirus pandemic continues to unfold and, not least, on the success of vaccination campaigns around the world.

The BMW Group expects international automobile markets to develop as follows over the year as a whole.

Change compared
to previous year in %
EU 27 +
4.7
thereof Germany
0.6
thereof France +
9.1
thereof Italy +11.2
thereof Spain +
4.3
UK +
5.8
USA +10.9
China +10.6
Japan +
6.0
Total +
9.1

OUTLOOK FOR THE BMW GROUP ASSUMPTIONS USED IN THE OUTLOOK

For the remainder of 2021, the BMW Group forecasts that business will develop positively overall, with the upward trend compared to the previous year continuing. The key risk factors likely to determine the outcome for the full financial year are currently seen as the further course of the corona pandemic, the supply situation for semiconductors and the development of prices on international raw materials markets.

As in the previous year, the coronavirus pandemic will continue to influence the business performance of the BMW Group in 2021. In line with current expectations for the forecast period, the BMW Group is working on the basis that the original widespread prevalence of the infection will be replaced by recurrent hotspots of a more regional nature and that it will be generally possible to control the spread of infections worldwide. The growing number of vaccination campaigns as well as improved vaccine supply is also likely to have an increasingly positive impact in the course of 2021. Uncertainties remain, however, as mutated strains of the virus emerge and potentially spread rapidly as well as questions about the efficacy of currently available vaccines in combatting mutations. It is not currently possible to assess the extent to which such risks could impact the global economy, the financial markets and therefore the BMW Group and, for this reason, they have not been taken into account in the outlook.

With demand on international semiconductor markets currently at a high level, the supply situation for electronic chips has become increasingly tense, which could result in supply bottlenecks affecting the availability of semiconductor components required for the Group's own production facilities.

The economic recovery currently in progress in some countries, such as China, is also having the effect of pushing up global commodity prices. Price rises observed for rhodium and palladium have been particularly pronounced in recent months.

Ongoing developments on global procurement markets, particularly for semiconductors and raw materials, are being closely monitored. Should major supply bottlenecks or price increases occur, it cannot be ruled out that this will have an adverse impact on the forecast for the remainder of the year.

The BMW Group considers that (geo)political tensions will also continue to be a source of uncertainty. However, it does not currently anticipate any further increases in customs tariffs.

OVERALL ASSESSMENT BY GROUP MANAGEMENT

Despite the volatile situation brought about by the global spread of coronavirus, the BMW Group expects business to develop positively and the risk situation to remain stable in the financial year 2021. New automobile and motorcycle models as well as the provision of customised, mobility-related services are expected to generate momentum. Group profit before tax is therefore expected to rise significantly during the outlook period.

The Automotive segment is expected to record a solid year-on-year increase in the number of BMW, MINI and Rolls-Royce brand vehicles delivered to customers. At the same time, the BMW Group is again pursuing ambitious decarbonisation targets for its EU new  vehicle fleet ¹, calculated using the revised base. In addition to improvements achieved through the further development of highly efficient internal combustion engines, the expected reduction also reflects the significant increase in the forecast proportion of electrified vehicles sold. According to the planning, carbon emissions per vehicle produced ² are likely to fall moderately. The Automotive segment's EBIT margin is set to recover in 2021 and finish within a range of 6 to 8 %, resulting in a significant improvement in the Return on Capital Employed (RoCE) ³ achieved by the Automotive segment.

In the Financial Services segment, the Return on Equity (RoE) ⁴ is expected to finish within a range of 12 to 15 %. The switch to a forecast range for RoE allows for a narrower and therefore more precise outlook.

The Motorcycles segment is expected to record a solid increase in deliveries to customers. The EBIT margin is predicted to lie within a target range of 8 to 10 %, enabling the segment to record a significantly higher level of RoCE ³ than one year earlier.

The proportion of women in management positions in the BMW Group is expected to increase slightly.

The targets described above are to be met with a slightly lower number of employees. Ongoing uncertainty – particularly regarding the further course of the coronavirus pandemic as well as macroeconomic and political developments – could cause economic conditions in many regions to differ quite considerably from expected trends and developments. All or any of these factors are capable of having a significant impact on the overall business performance of the BMW Group. Furthermore, the Group's actual business performance may also differ from current expectations as a result of the risks and opportunities listed and explained in the BMW Group Report 2020 (Risks and Opportunity Report pp. 164).

1 EU including Norway and Iceland; since 2018 determined in accordance with the WLTP (Worldwide Harmonised Light Vehicles Test Procedure) and converted back to the New European Driving Cycle (NEDC) for years up to and including 2020.

2 Efficiency indicator calculated from Scope 1 and Scope 2 carbon emissions (market-based method according to GHG Protocol Scope 2 Guidance). This excludes climate-impacting gases other than CO2 that are emitted in conjunction with vehicle production (excluding motorcycles), adjusted for CHP losses and divided by the total number of vehicles produced, including the BMW Brilliance Automotive Ltd. joint venture, Shenyang, but excluding vehicles produced by the contract manufacturers Magna Steyr and Nedcar.

3 In the Automotive and Motorcycles segments, RoCE is measured on the basis of relevant segment profit before financial result and the average amount of capital employed in the segment concerned. Capital employed corresponds to the sum of all current and non-current operational assets, less liabilities that for the most part do not incur interest.

4 In the Financial Services segment, RoE is calculated as segment profit before taxes, divided by the average amount of equity capital attributable to the Financial Services segment.

BMW GROUP – KEY PERFORMANCE INDICATORS

The BMW Group reaffirms its outlook for the financial year 2021, which was provided with the publication of the BMW Group Report 2020 on 17 March 2021. Accordingly, the outlook for key performance indicators for the year 2021 is as follows:

2020
reported
2020
adjusted
2021
Outlook1
GROUP
Profit before tax € million 5,222 Significant increase
Workforce at year-end 120,726 Slight decrease
Share of women in management positions
in
the BMW Group
% 17.8 Slight increase
AUTOMOTIVE SEGMENT
Deliveries units 2,324,8092 Solid increase
Share of electrified vehicles in deliveries % 8.3 Significant increase
CO2 emissions EU new vehicle fleet
3
g
/
km
996 1357 Significant decrease
CO2 emissions per vehicle produced4 tons 0.23 0.318 Moderate decrease
EBIT margin % 2.7 between 6 and 8
Return on capital employed (RoCE)5 % 12.7 Significant increase
MOTORCYCLES SEGMENT
Deliveries units 169,272 Solid increase
EBIT margin % 4.5 between 8 and 10
Return on capital employed (RoCE)5 % 15.0 Significant increase
FINANCIAL SERVICES SEGMENT
Return on equity (RoE) % 11.2 between 12 and 15
  • 1 Based on adjusted outlook; for the definition of forecast ranges, see BMW Group Report 2020, Glossary p.329. 2 Includes vehicles manufactured by the joint venture BMW Brilliance Automotive Ltd., Shenyang. (2020: 602,247 units).
  • 3 EU including Norway and Iceland; since 2018 determined in accordance with the WLTP (Worldwide Harmonised Light Vehicles Test Procedure) and converted back to the New European Driving Cycle (NEDC) for years up to and including 2020.
  • 4 Efficiency indicator calculated from Scope 1 and Scope 2 carbon emissions (market-based method according to GHG Protocol Scope 2 Guidance). This excludes climate-impacting gases other than CO2 that are emitted in conjunction with vehicle production (excluding motorcycles), adjusted for CHP losses and divided by the total number of vehicles produced, including the BMW Brilliance Automotive Ltd. joint venture, Shenyang, but excluding vehicles produced by the contract manufacturers Magna Steyr and Nedcar.
  • 5 Unlike the other key performance indicators, the RoCE forecast for the Automotive and Motorcycles segments is based on the change in percentage points.
  • 6 Value (internal calculation) takes account of flexibilities as defined in regulatory requirements: phase-in with 5 g/km, super-credits BEV/PHEV with 7.5 g/km and eco-innovations with 2.4 g/km.
  • 7 The CO2 fleet emissions figure of 99 g/km for the year 2020, as measured internally, is based on NEDC and takes account of permitted offsetting factors (phase-in, supercredits and eco-innovations). The CO2 fleet emission forecast for 2021 is based on WLTP in accordance with legal requirements and includes fewer offsetting factors due to the fact that phase-in is no longer permitted for 2021 and the BMW Group fully utilised the maximum amount of super-credits in 2020. For better comparability of the CO2 fleet emissions forecast for 2021 and the fleet value for 2020, the 2020 figure has been converted internally from a NEDC basis (including offsetting factors) to a WLTP basis (excluding offsetting factors). The figure derived for 2020 serves only to enable reconciliation with the 2021 figure; it is not officially recognised and does not correspond to legislation that was in place in 2020.
  • 8 From 2021, carbon emissions according to Scope 1 and 2 include not only production emissions but also those generated at locations not directly related to production, such as research centres, distribution centres and office buildings. The figure was subject to a separate limited assurance engagement as part of the audit of the BMW Group Report 2020.

RISKS AND OPPORTUNITIES

As a globally operating enterprise, the BMW Group is exposed to a broad range of risks and opportunities. The Group's corporate success is based on identifying and systematically leveraging any opportunities that present themselves. It also takes well calculated risks that contribute towards profitability, growth, efficiency and continued sustainability going forward.

After the massive pandemic-driven downturn in 2020, parts of the global economy, particularly in China, are already on the road to recovery. The perceptible upturn in demand is also causing prices of raw materials such as steel, copper, nickel and aluminium to rise. Price rises observed for rhodium and palladium have been particularly pronounced. These precious metals are used in the automotive industry in various processes to reduce emissions. The BMW Group mitigates the risk of rising prices by concluding long-term supply contracts as well as derivative contracts to hedge raw materials prices.

Changes in the risk profile are continuously assessed and factored into the current and long-term forecasts as deemed necessary.

Further information on risks and opportunities as well as on the methods employed to manage them is also available in the "Report on Risks and Opportunities" section of the BMW Group Report 2020 (see pp. 164).

23 BMW Group Interim Group Financial Statements

Quarterly Statement 2021

INTERIM GROUP FINANCIAL STATEMENTS

BMW Group Quarterly

INCOME STATEMENT FOR GROUP AND SEGMENTS FOR THE PERIOD FROM 1 JANUARY TO 31 MARCH

Group Automotive Motorcycles Financial Services Other Entities Eliminations
in € million 2021 2020 2021 2020 2021 2020 2021 2020 2021 2020 2021 2020
Revenues 26,778 23,252 22,762 17,989 753 557 7,906 7,598 1 1
4,644

2,893
Cost of sales
21,588
–19,718 –18,716 –15,971
565

428

6,822

6,729
4,515 3,410
Gross profit 5,190 3,534 4,046 2,018 188 129 1,084 869 1 1 –129 517
Selling and administrative expenses
2,074

2,165
–1,718 –1,786
53

57

300

320
–10
7
7 5
Other operating income 170 250 158 273 3 5 5 39 4
67
Other operating expenses
261

244

250

276

20
–12
2

21
11 65
Profit/
loss before financial result
3,025 1,375 2,236 229 135 72 767 542
6
12 –107 520
Result from equity accounted investments 429 40 429 40
Interest and similar income 24 27 50 85 1 234 345
260

404
Interest and similar expenses
55

80

86
–132 –1 –1
253

337
285 390
Other financial result 334
564
147 –142 21
58
166
364
Financial result 732
577
540 –149 20
58
147
356
25 –14
Profit/
loss before tax
3,757 798 2,776 80 135 72 787 484 141
344

82
506
Income taxes
924

224

683

20

33

20
–195 –137
33
93 20 –140
Net profit/
loss
2,833 574 2,093 60 102 52 592 347 108
251

62
366
Attributable to minority interest 22 20 3 4 19 16
Attributable to shareholders of BMW AG 2,811 554 2,090 56 102 52 573 331 108
251

62
366
Basic earnings per share of common stock in € 4.26 0.84
Basic earnings per share of preferred stock in € 4.26 0.84
Dilutive effects
Diluted earnings per share of common stock in € 4.26 0.84
Diluted earnings per share of preferred stock in € 4.26 0.84

BALANCE SHEET FOR GROUP AND SEGMENTS

Group Automotive Motorcycles Financial Services Other Entities Eliminations
in € million 31. 3. 2021 31. 12. 2020 31. 3. 2021 31. 12. 2020 31. 3. 2021 31. 12. 2020 31. 3. 2021 31. 12. 2020 31. 3. 2021 31. 12. 2020 31. 3. 2021 31. 12. 2020
ASSETS
Intangible assets 12,168 12,342 11,635 11,809 157 155 375 377 1 1
Property, plant and equipment 21,695 21,850 21,206 21,371 415 401 74 78
Leased products 43,026 41,995 49,930 48,759
6,904

6,764
Investments accounted for using the equity method 4,061 3,585 4,061 3,585
Other investments 947 735 4,892 4,711 20 20 6,965 6,938 –10,930 –10,934
Receivables from sales financing 49,622 48,025 49,679 48,082
57

57
Financial assets 2,277 2,644 620 559 149 161 1,520 1,939 –12 –15
Deferred tax 2,625 2,459 3,364 3,196 590 550 141 131 –1,470 –1,418
Other assets 1,302 1,216 2,670 2,861 31 33 3,060 2,929 38,573 41,860
43,032

46,467
Non-current assets 137,723 134,851 48,448 48,092 603 589 103,877 100,956 47,200 50,869
62,405

65,655
Inventories 16,160 14,896 14,863 13,391 718 687 579 818
Trade receivables 2,667 2,298 2,291 1,979 231 219 145 100
Receivables from sales financing 36,768 36,252 36,768 36,252
Financial assets 5,284 5,108 4,167 4,152 674 612 495 392
52

48
Current tax 536 606 214 342 59 64 263 200
Other assets 9,023 9,110 35,302 33,747 3 2 5,892 5,952 57,245 52,625
89,419

83,216
Cash and cash equivalents 15,835 13,537 12,266 9,522 7 5 3,199 2,863 363 1,147
Current assets 86,273 81,807 69,103 63,133 959 913 47,316 46,661 58,366 54,364
89,471

83,264
Total assets 223,996 216,658 117,551 111,225 1,562 1,502 151,193 147,617 105,566 105,233 –151,876 –148,919

Balance Sheet for Group and Segments Quarterly Statement 2021

Group Automotive Motorcycles Financial Services Other Entities Eliminations
in € million 31. 3. 2021 31. 12. 2020 31. 3. 2021 31. 12. 2020 31. 3. 2021 31. 12. 2020 31. 3. 2021 31. 12. 2020 31. 3. 2021 31. 12. 2020 31. 3. 2021 31. 12. 2020
EQUITY AND LIABILITIES
Subscribed capital 660 660
Capital reserves 2,199 2,199
Revenue reserves 62,769 59,550
Accumulated other equity
792
–1,518
Equity attributable to shareholders of BMWAG 64,836 60,891
Minority interest 676 629
Equity 65,512 61,520 44,033 41,117 16,365 15,555 21,815 21,389 –16,701 –16,541
Pension provisions 3,018 3,693 2,656 3,197 95 109 49 49 218 338
Other provisions 6,745 6,488 6,499 6,268 75 74 171 146
Deferred tax 959 509 1,232 697 2,787 2,812 78 78
3,138

3,078
Financial liabilities 66,979 67,390 2,129 2,087 18,469 17,730 46,393 47,588 –12 –15
Other liabilities 5,259 5,095 7,437 7,270 551 522 38,991 42,506 992 1,011
42,712

46,214
Non-current provisions and liabilities 82,960 83,175 19,953 19,519 721 705 60,467 63,243 47,681 49,015
45,862

49,307
Other provisions 7,492 7,494 6,968 6,960 105 100 372 388 47 46
Current tax 1,144 747 683 537 363 192 98 18
Financial liabilities 40,812 38,986 1,063 897 26,515 25,178 13,286 12,959
52

48
Trade payables 9,769 8,644 8,385 7,365 392 378 983 892 9 9
Other liabilities 16,307 16,092 36,466 34,830 344 319 46,128 42,169 22,630 21,797
89,261

83,023
Current provisions and liabilities 75,524 71,963 53,565 50,589 841 797 74,361 68,819 36,070 34,829
89,313

83,071
Total equity and liabilities 223,996 216,658 117,551 111,225 1,562 1,502 151,193 147,617 105,566 105,233 –151,876 –148,919

BMW Group Quarterly Statement 2021

CONDENSED CASH FLOW STATEMENT FOR GROUP AND SEGMENTS FOR THE PERIOD FROM 1 JANUARY TO 31 MARCH

Group Automotive Financial Services
in € million 2021 2020 2021 2020 2021 2020
Profit
/
loss before tax
3,757 798 2,776 80 787 484
Depreciation and amortisation of tangible, intangible and investment assets 1,547 1,563 1,507 1,522 10 12
Change in leased products and receivables from sales financing
208
2,270
242
2,705
Changes in working capital 15
3,726

247

3,593
292
96
Change in provisions 257
294

26
–148 8
44
Other –1,197 138
283
744 298 –1,182
Cash inflow/outflow from operating activities 4,171 749 3,727 –1,395 1,153 1,879
Total investment in intangible assets and property, plant and equipment –1,201 –1,443 –1,154 –1,420
2
Net investment in marketable securities and investment funds –12 463 12 394
30
70
Other
51
607
51
597
4
Cash inflow/outflow from investing activities –1,264
373
–1,193
429

30
64
Cash inflow/outflow from financing activities
557
1,567 236 1,714
769

772
Effect of exchange rate on cash and cash equivalents
34
11
26
4 3
Effect of changes in composition of Group on cash and cash equivalents –18 –18
Change in cash and cash equivalents 2,298 1,954 2,744 –106 336 1,174
Cash and cash equivalents as at 1 January 13,537 12,036 9,522 9,077 2,863 2,075
Cash and cash equivalents as at 31 March 15,835 13,990 12,266 8,971 3,199 3,249

OTHER INFORMATION

FUEL CONSUMPTION AND CO2 EMISSIONS INFORMATION

Figures according to WLTP Figures according to NEFZ
Model Fuel consumption
in l / 100 km
(combined / weighted
combined) max / min
CO₂ emissions
in g / km
(combined / weighted
combined) max / min
Electricity power consumption
in kWh / 100 km
(combined / weighted
combined) max / min
Electricity power consumption
in kWh / 100 km
(combined / weighted
combined) max / min
BMW
BMW
iX3
19.0
–18.6
17.8
–17.5
BMW
iX xDrive50*
22.5

20.0
BMW
iX xDrive40*
22.0
–19.5
BMW
i4
not yet available
BMW
i3 120 Ah
16.3
–15.3
13.1
BMW
i3s 120 Ah
16.6
–16.3
14.6
–14.0
MINI
MINI Cooper SE 17.6
–15.2
16.9
–14.9

* Provisional figures based on forecasts.

GENERAL INFORMATION

This version of the Quarterly Statement is a translation from the German version. Only the original German version is binding.

CONTACTS

BUSINESS AND FINANCE PRESS THE BMW GROUP ON THE INTERNET PUBLISHED BY
Telephone
+ 49
89
382-2
45
44
+ 49
89
382-2
41
18
Further information about the BMW Group is
available online at:
Bayerische Motoren Werke
Aktiengesellschaft
Fax
+ 49
89
382-2
44
18
www.bmwgroup.com 80788
Munich
Germany
Telephone
+ 49
89
382-0
E-mail
[email protected]
Investor Relations information is available directly at:
www.bmwgroup.com/ir
INVESTOR RELATIONS Information about the various BMW Group brands
is available at:
Telephone
+ 49
89
382-2
53
87
www.bmw.com
Fax
+ 49
89
382-1
46
61
www.mini.com
E-mail
[email protected]
www.rolls-roycemotorcars.com
www.bmw-motorrad.com

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