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Wästbygg Gruppen

Interim / Quarterly Report May 4, 2023

3126_10-q_2023-05-04_8a938648-9a39-4cd6-a120-1957a7e847b0.pdf

Interim / Quarterly Report

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INTERIM REPORT

Wästbygg Gruppen AB (publ) January – March 2023

New logistics facility for Hemtex, 26 000 sqm.

JANUARY – MARCH 2023

KEY RATIOS ACCORDING TO SEGMENT REPORTING

1 January – 31 March 2023

  • Revenue SEK 1,379 million (1,183)
  • Operating profit SEK 22 million (30)
  • Profit after tax SEK 22 million (41)
  • Earnings per share SEK 0.69 (1.26)
  • Cash flow from operating activities SEK -427 million (-57)
  • Interest-bearing net cash (+) /net debt (-) SEK 464 million (741)
  • Equity ratio 47% (43)
  • Order intake SEK 328 million (1,345)
  • Order backlog 31 March SEK 4,764 million (6,657)

KEY RATIOS ACCORDING TO IFRS

1 January – 31 March 2023

  • Revenue SEK 1,207 million (1,046)
  • Operating profit SEK 5 million (-10)
  • Profit after tax SEK 1 million (0)
  • Earnings per share SEK 0.03 (0.01)
  • Cash flow from operating activities SEK -655 million (-245)
  • Interest-bearing net cash (+) /net debt (-) SEK -1,134million (-14)
  • Equity ratio 35% (40)

SIGNIFICANT EVENTS IN THE FIRST QUARTER

  • A centrally located property in Malmö with a rentable area of 3,000 sqm was acquired and a lease was signed with Praktiska Sverige AB, a company in AcadeMedia. After being converted, the premises will be used for upper secondary school activities. The investment cost for acquisition and conversion is approximately SEK 100 million.
  • In the autumn of 2022, the Wästbygg Group and Varberg Energi signed a letter of intent for a joint venture company regarding the construction and operation of two wind power plants and construction of a new solar park in Varberg. In early March the parties agreed on the terms and conditions of the project and the running of operations in the joint venture company, Bäckasol AB. The Wästbygg Group will be the majority shareholder with 75 percent of the shares. Bäckasol AB has also signed an agreement with Varberg Energi for the operation of the wind power plant and the sale of the electricity on the joint venture company's behalf. Once these facilities are fully operational, approximately 12 GWh/ year is expected to be produced, of which the Wästbygg Group plans to purchase around 7 GWh.

SIGNIFICANT EVENTS AFTER THE BALANCE SHEET DATE

  • As part of a programme of initiatives to restore profitability to the Wästbygg Group, which was published on 4 May, the group plans for staff reductions affecting approximately 70 employees. Negotiations with trade unions will commence immediately. A decision was also taken to discontinue the group company Inwita Fastigheter, along with the investment in building up a portfolio of self-developed community service properties, in favour of an increased focus on the group's core business. Costs relating to the restructuring will be charged to Q2 2023.
  • The Wästbygg Group's group company Logistic Contractor has signed an agreement with H2 Green Steel for construction of a facility for the production of green steel in Boden in northern Sweden. The agreement regards a building with an area of about 150,000 sqm, and the project is valued at approximately SEK 1.7 billion. The deal is conditional upon H2 Green Steel being granted financing for the project. The order value will only be included in the Wästbygg Group's order intake after H2 Green Steel has been granted financing.

RESTORING PROFITABILITY IS IN FOCUS FOR 2023

In 2022, the Wästbygg Group succeeded in achieving positive growth despite challenges in the market. However, profit did not reach the desired level. In response to clear signs that the weak economy will continue for a long time yet, we have launched a package of measures to restore the company's profitability. We are now preparing to meet the continuing market challenges by carrying out more extensive rationalisation measures than those already conducted in 2022. One of these measures includes redundancies. This is not an easy decision to make, but to ensure that the Wästbygg Group remains strong and profitable in the long term, we need to adapt our operations.

ADAPTED OPERATIONS AND STREAMLINED OFFERING

In the construction sector, it is residential construction that has been hardest hit by inflation and high interest rates. The number of residential projects arriving on the market has fallen significantly, and we see no possibilities to launch sales of further self-developed tenant-ownership projects in the current climate. That is why the measures we are implementing primarily relate to the Residential business area. We will restructure and adapt our project development business and make the changes necessary to dimension our construction operations to our existing order backlog and estimated future order intake. At the same time, we must make sure to safeguard our extensive expertise in developing and building residential properties. The cautious attitude in the residential property market will further exacerbate the shortage of housing. This means we will probably see demand rise again, although not in the near future.

Another decision we have taken is to streamline our offering by discontinuing our investment in building up a portfolio of self-developed community service properties in the group company Inwita. Since Inwita was started, market conditions as well as political attitudes to private investment in health care and education have changed. We are, and will continue to be, a major operator in the construction of community service properties. However, going forward, we will not own and manage these properties ourselves after completion.

Work is in progress on implementing the planned programme to raise profitability. Parallel to this, we will continue closely monitoring the market to ensure that we take any further measures needed.

HIGH ACTIVITY CONTINUES AMONG PUBLIC SECTOR CLIENTS BUT DECISIONS TAKE LONGER

A combined analysis of the figures for Q1 confirms the importance of focusing on raising profitability. We reported a continued strong equity ratio and an increase in revenues compared with the same period in 2022. However, profit fell far short of our target. Profit

continues to be hampered, above all, by cost increases and interest rate hikes. The order intake coincides fairly well with our perception of the market at present. Although Q1 and Q3 have historically had lower order intakes, we see that the cautious approach to investment in new construction projects continued during Q1. Tender processes are under way in all our business areas, but decisions generally take longer now than previously.

However, activity remains high among public sector clients and we have won several new contracts, although not at the same rate at which ongoing projects have been completed.

A LOOK FORWARD

The are also many positive developments in the company. In April we handed over 53 Nordic Ecolabel-certified apartments in Svedala to Fastighets AB Trianon, as well as a 26,000 sqm parcel terminal to DHL in Denmark. In early May we signed a conditional contract with H2 Green Steel for construction of a facility for the production of green steel in Boden. This deal is completely in line with the approach we have been pursuing for several years in the Logistics and Industry business area.

Our decision to discontinue Inwita and focus exclusively on being a hybrid of a project developer and a construction company, which has always been our core business, will clarify our position in the market. Consolidating our resources will make us stronger in the long term.

Jonas Jönehall CEO, Wästbygg Gruppen AB

FINANCIAL OVERVIEW AND KEY RATIOS1

  • 1 KPIs for the group in accordance with the segment reporting, that is applied for internal control and auditing, and IFRS. See note 2 on page 27 for further information.
  • 2 The KPIs Working capital and Interest-bearing net cash/net debt have been recalculated due to a reclassification of Other liabilities.
  • 3 The company has no options or similar agreements that give rise to a dilution effect, so this is not reported separately. When Rekab Entreprenad AB was acquired, the number of shares changed as a result of the agreement structure. No decisions have been taken regarding a new share issue. When all buybacks and transfers of consideration shares have taken place, the number of shares will again correspond to the number of registered shares. See page 31 for further information on the number of shares.
2023
1,379
22
1.6
22
2022
1,183
30
2022-23
5,990
2022
5,794
2021 2020 2019
3,801 3,905
80 88 3,818
277
254 192
2.5 1.3 1.5 7.3 6.7 4.9
187
1,893
31
35
177
-427 -57 -677 -307 -137 -95 129
-73
0.69 1.26 3.48 4.05 8.94 10.75 8.15
57.81 58.15 57.81 57.11 56.87 50.92 25.78
32,341 32,591 32,341 32,341 32,591 32,340 22,950
32,341 32,591 32,341 32,402 32,474 24,913 22,950
1,207 1,046 5,342 5,181 3,949 3,620 3,889
5 -10 -35 -50 235 223 220
0.4 -1.0 -0.7 -1.0 6.0 6.2 5.7
1 0 -16 -17 241 234 215
4,580 4,405 4,580 4,467 4,101 3,170 2,144
35 40 35 36 43 50 27
-1 10 -1 -1 14 22 43
2,599 1,579 2,599 1,956 1,336 2,1,010 270
-7
-655 -245 -1,301 -891 -319 -237 -63
0.03 0.01 -0.51 -0.53 7.42 9.39 9.40
49.28 53.66 49.28 49.25 53.62 49.17 24.81
32,341 32,591 32,341 32,341 32,591 32,340 22,950
32,341 32,591 32,341 32,402 32,474 24,913 22,950
3,850
3,752
305
4,001
47
6
1,839
464
-1,134
328
4,764
595
41
4,373
43
14
1,324
741
-14
1,345
6,657
535
112
4,001
47
6
1,839
464
-1,134
4,439
4,764
595
131
4,149
45
7
1,400
849
-556
5,006
5,754
597
290
4,226
44
17
1,225
794
151
5,456
6,572
524
268
2,872
57
24
2 800
2 877
2 252
3,232
3,201
311

GENERAL MARKET SITUATION

SUMMARY

The economic situation in Sweden is dominated by continued high inflation. In January 2023 inflation was 9.3 percent (CPIF). Although inflation has fallen slightly since December due to a drop in energy prices, it continues to be far above the Riksbank's two percent target.

The Riksbank raised its policy interest rate to 3.0 percent in February and than again to 3.5 percent in April to curb inflation. However, now we are seeing the first positive signs that price increases are slowing. The prices of both inputs and transport have fallen, which should lead to lower costs for businesses. However, prices are not expected to return to the levels seen before the sharp inflation, but to remain at the same level. In 2023, the Swedish GNP is expected to fall by 1.2 percent, which will cause the economy to shrink due to reduced consumption and falling investment.

Residential construction is expected to fall sharply, and other sectors of the construction market may also dampen their investment volume. The economic downturn is expected to continue throughout the year before turning upwards in 2024. At that point the Riksbank will likely reduce its policy interest rate, and once the most acute risk of persistent high inflation has subsided, the government may stimulate the economy through investment.

Total initiated building construction investments in the Wästbygg Group's three business areas fell 12 percent in 2022, which was entirely in line with forecasts. However, the trend was inconsistent between business areas. The greatest decline was seen in Residential, which plummeted 20 percent. The Commercial business area rose slightly by 2 percent while the volume in Logistics and Industry plunged 11 percent, which was slightly better than forecast. In 2023 there is a risk of the combined volume of building construction in the three business areas shrinking by 25 percent. This is significantly down on the previous forecast, and is linked to an expected sharp decline in residential construction. While the forecast is very uncertain, the investment climate looks gloomy in the short term. The longterm investment trend remains, in principle, unchanged. Obstacles may be encountered along the way, with projects likely to be postponed due to a high cost situation.

Information compiled by NAVET Analytics.

ABOUT US

The Wästbygg Group is a construction and project development company with a clear presence in the most rapidly expanding markets in Sweden. The company was founded in Borås in 1981. Wästbygg has offices in twelve cities in Sweden and via the group company Logistic Contractor in our neighbouring Nordic countries of Norway, Denmark and Finland.

We operate in three business areas: Residential, Commercial – which includes community service properties – and Logistics and Industry, areas in which we have strong expertise and long experience. We also work with project development in each business area, that is from land acquisition/allocation to completed properties.

Ongoing and completed projects are presented on our website, wastbygg.se.

A SUSTAINABLE BUSINESS

The Wästbygg Group drives the development of sustainable living environments, where people want to work and live. We take our mission as community builders very seriously. Within our area of activity, we want to contribute to a more sustainable society – ecologically, socially and economically – and thereby improve people's living environments.

Environmentally certified buildings are a way to safeguard the future. We have extensive experience of building according to the most common certification systems in the Swedish market: Miljöbyggnad, Svanen, Breeam and Green Building. We are also certified according to the Nordic Ecolabel Svanen, which means that we have the right to label our self-developed properties with the Nordic Ecolabel Svanen.

Since the mid-1990s, we have focused on developing our quality and environmental management procedures. Today, we use a selfdeveloped management system with detailed procedures and schedules in the areas of quality, environmental care and occupational health and safety.

Wästbygg Entreprenad, Rekab Entreprenad and Logistic Contractor are certified according to ISO 9001 and 14001. Wästbygg Entreprenad is also certified according to ISO 45001.

WÄSTBYGG GROUP'S BUSINESS MODEL

A description of the company's business model can be found in the annual report for 2022.

OVERALL FINANCIAL GOALS (segment reporting)

For key ratio definitions, see page 30.

SUSTAINABILITY DATA

The Wästbygg Group's Annual Report and Sustainability Report were published in Q1, and can be downloaded from wastbygg.se. The Sustainability Report gives further details on the company's performance with regard to achieving its overarching goal of creating sustainable business.

OUR GREEN FRAMWORK

The Wästbygg Group's green framework qualifies the company for green labelling of its share and debt instruments. Reporting on the greenness of our revenues, operating expenditures, investments and order backlog improves transparency regarding the company's climate commitments. The framework also serves as an internal control tool that helps us make more sustainable business decisions. The diagram at the side of the page shows the development since we began quantifying the proportions.

Cicero Shades of Green has begun its audit for 2023 and the report will be ready in Q2.

DIVERSITY AND SICK LEAVE

The total proportion of women in the Group, the proportion of female senior executives and female board members is reported quarterly. In addition, the proportion of employees with foreign backgrounds is reported every six months.

Sick leave is reported quarterly on a rolling 12-month basis and was 3.91 percent for the most recent period.

DIVERSITY (%)

Member of management team on at least company level as well as "arbetschef" and higher positions.

1 Cicero Shades of Green, Company

2 Cicero Shades of Green, Company Assessment, March 2022 3 Estimated by definition in Wästbygg Group's Green Finance Framework.

Assessment, June 2021.

BUSINESS AREAS, SUMMARY

The Wästbygg Group's order intake for Q1 was SEK 328 million. The negative economic trend has significantly impacted the construction market, primarily in residential construction. A relatively large number of requests for tender documents are being issued in both Commercial and Logistics and Industry, but the high cost situation is causing some projects to be postponed. Competition is also higher than usual as many operators in the industry need to increase their order intake.

The order backlog as of 31 March amounted to SEK 4.8 billion, a decrease of SEK 1 billion since the turn of the year. The order intake was not sufficient to balance out the high level of implementation in ongoing projects. There is currently no significant shortage of either materials or capacity, and revenues for Q1 increased by 17 percent year-on-year.

The order backlog is distributed over the group's three business areas but is slightly weighted towards Commercial, primarily community service properties. The clients here are largely in the public sector, which creates security in terms of solvency.

ORDER INTAKE Jan-Mar
2023
Jan-Mar
2022
Apr-Mar
2022-23
Jan-Dec
2022
Total 328 1,345 3,989 5,006
ORDER BACKLOG 31 Mar
2023
31 Mar
2022
31 Dec
2022
Total 4,764 6,657 5,754

REVENUE AND OPERATING PROFIT

SEK million, segment reporting

SEASONAL VARIATIONS

Wästbygg Group's seasonal variations are mainly linked to order intake and revenue.

The level of order intake is usually higher during Q2 and Q4. This is explained by the fact that many customers want to conclude negotiations on new projects before the holiday period begins or before the end of the year.

The number of production days is lower during the third quarter of the year, when the holiday period occurs, which is reflected in both revenue and order intake.

COLOUR CODING: Residential Commercial Logistics and industry

All amounts related to our business areas are given in SEK million unless otherwise stated.

RESIDENTIAL

NEW PROJECTS AND AGREEMENTS ENTERED INTO

  • A contract was signed with Riksbyggen for the construction of a multi-residential building in Stockholm comprising 19 apartments built according to their Bonum concept for senior housing. The order value is SEK 64 million.
  • A contract was signed with Nordr for the construction of 74 residential properties in Lund in the form of penthouses with terraces and two-storey town houses with individual entrances from the street. The order value is SEK 162 million. The contract is conditional upon Nordr's sales target for the apartments being reached, and the order value will be included in the Wästbygg Group's order intake as soon as this condition is met.

The Wästbygg Group builds apartment buildings for private and municipal clients. The company also develops and constructs rental apartments and tenant-owned apartments.

In construction assignments, there is currently a strong preponderance of rental apartments, with municipal housing companies as the main clients. This category accounts for half of the number of apartments in production, and includes two major projects with small apartments for students and young people.

Our goal is for the proportion of self-developed residential projects to reach about 50 percent over time, measured on the basis of revenue. This goal was achieved in Q1, with several major self-developed residential projects in full production. Most of these projects will be completed in 2023, and the conditions are currently not right for starting additional self-developed residential projects. As a result, the proportion

of these projects will gradually decrease during the year. As soon as there are signs from the market of an increased demand for housing, the company has projects in its portfolio that are ready for launch, with legally binding local development plans. However, it will probably be some time before this happens.

We had 2,045 apartments in production as per 31 March, compared with 2,097 at the same time last year. Revenues amounted to SEK 440 million for Q1, up 24 percent on 2022. Despite this, negative profit was reported. Interest rate hikes impacted financing costs for self-developed projects in production and sales of apartments slowed down. Moreover, the company's residential organisation is dimensioned for a larger production volume than it has at present, which affects the cost picture for this business area. Measures will be taken to adapt more effectively to the current situation.

RESIDENTIAL

REVENUE AND PROFIT Jan-Mar Jan-Mar Apr-Mar Jan-Dec
2023 2022 2022-23 2022
Revenue 440 356 1,862 1,778
- of which construction 216 155 779 718
- of which project development 224 201 1,084 1,061
Profit -5 24 21 50

ORDER INTAKE AND ORDER BACKLOG

Jan-Mar
2023
Jan-Mar
2022
Apr-Mar
2022-23
Jan-Dec
2022
Order intake 68 415 1,015 1,362
Share of the group's
total as a percentage
21 31 25 27
31 Mar
2023
31 Mar
2022
31 Dec
2022
Order backlog 1,502 2,353 1,863
Share of the group's
total as a percentage
31 35 32

PRODUCTION, NO OF APARTMENTS

Completed during the first quarter 61
Ongoing 31 March 2,045
- of which construction 1,346
- of which project development 699

DISTRIBUTION BY TYPE, NO OF APARTMENTS

SELF DEVELOPED TENANT OWNED, 31 MARCH

Project Status No of
apts
Of which sold/
booked
Of which
reserved
Comp
letion
Soluret, Malmö Production 45 45 2023
Älgoxen, Umeå Production 30 27 2023
Hökälla Ängar, phase 2, Göteborg Production 36 36 2023
Slottshusen, Täby Production 89 68 2023
Tuvebo Glashytta, Göteborg Production 45 25 1 2023
Cityterrassen, Malmö Production 174 86 2024
Tjärleken phase 1 (brf Tjäran), Norrtälje Production 50 25 2024
Total 469 312 1

SELF DEVELOPED RENTAL APARTMENTS, 31 MARCH

Project Status No of
apts
Comp
letion
Kv Trädgårn, Svedala Production 53 2023
Journalen 1, Malmö Production 177 2024
Total 230

COMMERCIAL

The Commercial business area primarily builds retail properties, offices and community service properties. Most of the projects are currently contract assignments, but the company's project portfolio also includes commercial development projects.

The Commercial business area covers a broad spectrum of project types, for which demand varies. Demand for community service properties remains high,and there are many potential projects in the market, primarily for public sector clients. On the other hand, demand for new retail and office buildings remains low.

Due to a strong order intake throughout 2022, revenues for Q1 increased by 18 percent year-on-year, amounting to SEK 492 million. The profit of SEK 15 million is significantly better than the same period in the previous year. A contributing factor to the negative profit in 2022 was a write-down of profits due to price increases in the market. The high cost situation will also continue to have impacts during 2023. In Q1, Skellefteå Municipality interrupted the construction of a new preschool in Boliden after Phase 1 had been completed, because the budgeted cost could not be met. The estimated order value of SEK 50 million has been removed from the company's order backlog.

In the area of project development, extensive work has been under way for a long time to identify new business opportunities and achieve a greater balance between residential and commercial projects in the project portfolio. Three new commercial development projects arose during 2022. At the same time, existing development projects have been delayed due to a general cautious attitude in the market and difficulties in finding funding.

As part of a package of measures now being launched, the group company Inwita Fastigheter will be discontinued and plans to build up a portfolio of self-developed community service properties will no longer go ahead. This means that going forward, the primary focus in the Commercial business area will be on contract assignments. Work is also continuing on driving forward the commercial development projects in the company's portfolio, but with a focus on divesting them after completion. Also here, the organisation will be dimensioned in accordance with the current production volume.

NEW PROJECTS AND AGREEMENTS ENTERED INTO

  • Ledamoten 2, a centrally located property in Malmö, was acquired by Salana Malmö AB. The property has a rentable area of 3,000 sqm and a lease was signed with Praktiska Sverige AB, a company in AcadeMedia. After being converted, the premises will be used for upper secondary school activities. The investment cost for acquisition and conversion is approximately SEK 100 million.
  • A contract was signed with BioGaia Production AB for construction of an 800 sqm office facility. The order value is SEK 23 million.
  • A contract was signed with Persson Invest for the conversion and extension of a vehicle facility in Skellefteå. The order value is approximately SEK 60 million.
  • Two contracts were signed with Varbergs Fastighets AB. A fire and rescue station with a hall for emergency vehicles and staff facilities will be constructed in Väröbacka and a preschool for 80 children will be constructed in Trönningenäs. The total order value is SEK 56 million.
  • A contract was signed with Specialfastigheter for a 2,000 sqm conversion and extension of the Runnagården residential home in Örebro. The order value is SEK 55 million. Specialfastigheter has also chosen to exercise its option to extend the contract under the framework agreement with Wästbygg, and the contract is now valid until October 2025.

CONTRACTS SIGNED AFTER 31 MARCH

  • A contract was signed with Umeå Municipality for the construction of a preschool with an area of 1,400 sqm. The order value is SEK 49 million.
  • A contract was signed with Boden Municipality for the conversion of a comprehensive school for students aged up to 13. The order value is SEK 34 million.
  • A contract was signed with Lulebo for the conversion of a refugee accommodation centre into an assisted living facility with 15 apartments. The order value is SEK 15 million.

COMMERCIAL

REVENUE AND PROFIT Jan-Mar Jan-Mar Apr-Mar Jan-Dec
2023 2022 2022-23 2022
Revenue 492 416 2,004 1,928
- of which construction 492 413 2,005 1,926
- of which project development 0 3 -1 2
Profit 15 -7 28 6

ORDER INTAKE AND ORDER BACKLOG

Jan-Mar
2023
Jan-Mar
2022
Apr-Mar
2022-23
Jan-Dec
2022
Order intake 171 848 993 1,670
Share of the group's
total as a percentage
52 63 25 33
31 Mar
2023
31 Mar
2022
31 Dec
2022
Order backlog 2,076 2,934 2,383
Share of the group's
total as a percentage
44 44 41

Order intake Order backlog

PRODUCTION, NO OF SQM

Completed during the first
quarter
0
Ongoing 31 March 157,240
- of which construction 154,440
- of which project development 2,800

DISTRIBUTION BY TYPE, SQM

LOGISTICS AND INDUSTRY

Operations in the Wästbygg Group's logistics and industry business area are conducted in the group company Logistic Contractor, with operations in Sweden, Norway, Denmark and Finland. The company specialises in developing and building large logistics and industrial facilities designed for rational handling and large-scale operations in logistics and light manufacturing.

The Swedish logistics market has been strong for several years, but at the end of the year a certain decline from a high level was noted due to reduced investment appetite in the market and cost rises brought about by soaring material prices. A similar situation prevails in the neighbouring Nordic countries. The business opportunities are there, but contracts are taking longer to conclude.

The goal is for 50 percent of revenue in this business area to come from self-developed projects over time. During Q1 2023, 40 percent of revenues were generated from project development. Most of the projects in Logistics and Industry have a relatively high order value. This means that individual projects have a strong impact on the way the figures are distributed and on how well targets are met, both between quarters and from one year to another.

Revenues amounted to SEK 444 million, up 8 percent year-onyear. Profit for the business area was SEK 16 million for the quarter, which is on a par with 2022. Contracts were signed for three new projects in Q4 2022, including our first contract in Finland. These projects have been in the start-up phase since the start of this year. Two projects, including one self-developed project, were completed and handed over.

The industry award Årets Bygge (Building of the Year) was conferred on 28 March. The Mathem facility in Stockholm, developed and constructed by Logistic Contractor, won the category Industry/Logistics/Retail.

NEW PROJECTS AND AGREEMENTS ENTERED INTO

• No new contracts were signed during the period. The order intake during the period consisted of supplementary orders relating to ongoing projects.

CONTRACTS SIGNED AFTER 31 MARCH

• A contract was signed with H2 Green Steel for construction of a facility for the production of fossil-free steel in Boden i northern Sweden. The agreement regards a building with an area of 150,000 sqm, and the project is valued at approximately SEK 1.7 billion. The deal is conditional upon H2 Green Steel being granted financing for the project. The order value will only be included in the Wästbygg Group's order intake after H2 Green Steel has been granted financing.

LOGISTICS AND INDUSTRY

REVENUE AND PROFIT Jan-Mar
2023
Jan-Mar
2022
Apr-Mar
2022-23
Jan-Dec
2022
Revenue Sweden 407 345 1,967 1 905
Revenue abroad 37 66 154 183
Revenue 444 411 2,121 2,088
- of which construction 268 296 1,351 1,379
- of which project development 176 115 770 709
Profit 16 17 55 56

ORDER INTAKE AND ORDER BACKLOG

Jan-Mar
2023
Jan-Mar
2022
Apr-Mar
2022-23
Jan-Dec
2022
Order intake 89 82 1 981 1 974
Share of the group's
total as a percentage
27 6 50 39
31 Mar
2023
31 Mar
2022
31 Dec
2022
Order backlog 1,186 1,370 1,508
Share of the group's
total as a percentage
25 21 26

PRODUCTION, NO OF SQM

Completed during the first quarter 46,000
Ongoing 31 March 375,500
- of which construction 286,500
- of which project development 89,000

DISTRIBUTION OF REVENUE

LANDBANK LOGISTICS AND INDUSTRY, 31 MARCH

Location Type Area sqm
Gardermoen Nord Næringspark, Ormlia, Norge Acquisition 266,000
Holmestrand Næringspark, Holmestrand, Norge LOI for joint venture 40,000
Bastukärr industrial area, Sipoo, Finland Acquisition 19,500
Total 325,500

DEVELOPMENT PORTFOLIO

AS OF 31 MARCH 2023

Project, municipality Type No of
apts
Total area
(sqm)
Phase Est. start of
production
Estimated
completion
Alliero, Sundsvall* Self owned/Commercial 80 6,512 ZP in effect 2025 2027
Almen, Umeå Self owned 200 13,569 Ongoing work ZP 2024 2030
Bollen preschool, Trelleborg* CSP 0 900 ZP in effect 2023 2024
Borstahusen town houses kv Salt, Landskrona* Self owned 12 1,440 ZP in effect 2024 2025
Borstahusen, Landskrona* Self owned 46 3,851 ZP in effect 2024 2026
Citadellsfogen, Malmö* Rental 70 4,850 ZP in effect 2027 2028
Citadellsfogen, Malmö* Self owned 70 4,850 ZP in effect 2027 2029
Guldskrinet, Umeå* Self owned/Rental 100 7,500 Ongoing work ZP 2024 2027
Hökälla Höjd, Göteborg Self owned 42 3,276 ZP in effect 2024 2026
Kv Kust, Ängelholm Self owned 78 6,433 ZP in effect 2024 2026
Lilla Essingen Parkhuset, Stockholm Self owned 24 1,849 ZP in effect 2025 2027
Lilla Essingen Strandhusen, Stockholm* Self owned 74 6,032 ZP in effect 2025 2027
Nämnden (Sorgenfri multihus), Malmö Rental/Commercial 60 4,645 ZP in effect 2024 2026
Play, Malmö* Commercial 0 13,505 ZP in effect 2025 2027
Skarpnäck preschool, Stockholm CSP 0 860 ZP in effect 2027 2028
Skarpnäck, Stockholm Rental 124 5,659 ZP in effect 2026 2028
Solberga, Stockholm* Self owned 35 4,025 No ZP 2028 2029
Solvalla hotel, Stockholm* Hotel 0 6,900 No ZP 2028 2030
Solvalla youth housing, Stockholm* Rental 120 4,115 No ZP 2028 2030
Sparreallén, Borås Commercial 0 3,820 ZP in effect 2024 2025
Strandängen 2, town houses Falkenberg* Self owned 40 3,500 Ongoing work ZP 2025 2026
Svandammsplan, Stockholm* Self owned 53 3,010 No ZP 2027 2028
Syrenen, Umeå Self owned/Commercial 80 7,270 Ongoing work ZP 2025 2028
Tjärleken phase 2, brf Leken, Norrtälje Self owned 61 5,590 ZP in effect 2025 2026
Tröinge rest area, Falkenberg* Commercial 0 10,400 ZP in effect 2024 2025
Vallastråket, Stockholm* Self owned 78 5,595 ZP in effect 2026 2028
Vårbergsvägen, Stockholm* Self owned 76 5,370 ZP in effect 2026 2028
Västerport, Varberg* Hotel 0 18,250 DP stoppad 2026 2029
Västra Roslags-Näsby, Täby* Self owned 40 2,951 ZP in effect 2025 2027
Årsta phase 2n, Stockholm* Self owned 237 14,503 ZP in effect 2032 2034
Årsta phase 4a, Stockholm* Self owned 68 5,661 Ongoing work ZP 2029 2031
Årsta phase 4b, Stockholm* Rental 231 11,786 Ongoing work ZP 2029 2031
Åseberget, Kungälv* Self owned 150 10,000 Ongoing work ZP 2028 2030 * Options, acquisitions
Östra Station, Kävlinge Self owned 96 6,418 ZP in effect 2026 2027 have not yet been made.
Överby Hälsa* Commercial 0 2,630 ZP in effect 2023 2024 ZP = Zoning plan
Total 2,345 217,525

CONSOLIDATED INCOME STATEMENT

SEGMENT REPORTING

Jan-Mar
2023
Jan-Mar
2022
Apr-Mar
2022-23
Jan-Dec
2022
Revenue 1,379 1,183 5,990 5,794
Costs in production -1,268 -1,064 -5,559 -5,355
Gross profit/loss 111 119 431 439
Sales and administration costs -90 -91 -358 -359
Other operating revenue 2 2 9 9
Other operating costs -1 0 -3 -2
Operating profit 22 30 80 88
Profit/loss from financial items
Profit shares from joint ventures and associated companies 0 0 -1 -1
Financial revenue 9 9 40 40
Financial costs -11 -12 -48 -49
Profit after financial items 20 27 71 78
Change in value of real estate 0 0 0 0
Profit before tax 20 27 71 78
Taxes 2 14 42 54
Profit for the period 22 41 112 131
Profit relating to:
- the parent company's shareholders 22 41 112 131
- holdings without controlling influence 0 0 0 0
Earnings per share, SEK* 0.69 1.26 3.48 4.05
Number of shares at the end of the period (thousands) 32,341 32,591 32,341 32,341
Average number of shares (thousands) 32,341 32,591 32,341 32,402
THE GROUP'S REPORT ON COMPREHENSIVE INCOME Jan-Mar
2023
Jan-Mar
2022
Apr-Mar
2022-23
Jan-Dec
2022
Profit for the period 22 41 112 131
Other comprehensive income that can be transferred
to the income statement
Currency difference when translating foreign operations 0 1 -3 -2
Comprehensive income for the period 22 42 109 129
Total result attributable to:
- the parent company's shareholders 22 42 109 129
- holdings without controlling influence 0 0 0 0

All amounts in financial reports and notes are given in SEK million unless otherwise stated.

Segment reporting relates to financial reports based on accounting principles for segments. See note 2 for further information.

As the amounts are rounded to the nearest SEK million, the tables do not always sum up.

* The company has no options and similar agreements that give rise to a dilution effect, therefore this is not reported separately. The change in the number of shares during the period is attributable to the structure of the acquisition of Rekab Entreprenad AB. No decisions have been taken regarding a new issue or issue of new shares. When all buybacks and transfers of consideration shares have taken place, the number of shares will again correspond to the number of registered shares. See page 31 for further information about the number of shares.

COMMENTS ON THE INCOME STATEMENT

JANUARY – MARCH 2023

Revenues in Q1 amounted to SEK 1,379 million (1,183). This is an increase of 17 percent on the previous year. There is currently no significant shortage of either materials or human resources in the market, so the level of implementation in ongoing projects was high in Q1.

However, earnings continue to follow the same trend as in 2022, where profitability is hampered by general cost trends. Operating profit stood at SEK 22 million (30). Profit after tax amounted to SEK 22 million (41), equivalent to earnings per share of SEK 0.69 (1.26). The operating margin was 1.6 percent (2.5).

The order intake in Q1 amounted to SEK 328 million (1,345). A clear slowdown in the market, not least in residential construction, poses challenges in sales activities. Moreover we see no possibilities to launch construction of further self-developed residential projects in the current climate.

The order backlog was SEK 4,764 million (6,657) as of 31 March. This is a decrease of approximately SEK 1 billion since the start of the year. The order intake during Q1 was not sufficient to match the rate of implementation in ongoing projects.

TAXES

Positive tax was reported for Q1 due to non-taxable revenues. The item also includes deferred tax.

PERSONNEL

The Wästbygg Group had 595 employees as per 31 March, compared to 597 at the start of the year. A year ago, the Wästbygg Group had 535 employees.

Due to the severely weakened economy, which has negatively impacted both project profitability and the company's order intake, approximtely 70 employees will be given notice of redundancy. Discussions with trade unions represented in the Wästbygg Group will commence immediately.

REVENUE AND OPERATING PROFIT, SEK MILLION/QUARTER

ORDER INTAKE AND ORDER BACKLOG, SEK MILLION/QUARTER

GROUP BALANCE SHEET

SEGMENT REPORTING

ASSETS 31 Mar
2023
31 Mar
2022
31 Dec
2022
Fixed assets
Intangible fixed assets
Goodwill 428 428 428
Other intangible fixed assets 34 35 34
Total 462 463 462
Tangible fixed assets
Investment properties 108 75 75
User rights assets 33 36 35
Inventory, tools and installations 4 4 4
Total 145 115 114
Financial fixed assets
Shares in joint ventures and associated companies 1 2 1
Deferred tax receivables 110 69 108
Non-current financial assets 42 14 41
Total 153 85 150
Total fixed assets 760 663 726
Current assets
Development properties, etc. 303 407 293
Accounts receivable 476 407 464
Accrued but not invoiced 460 572 327
Tax receivables 9 27 4
Receivables from group companies - 13 -
Other receivables 1,904 1,464 1,863
Prepaid costs and accrued income 16 23 22
Cash and cash equivalents 73 797 450
Total current assets 3,241 3,710 3,423
TOTAL ASSETS 4,001 4,373 4,149
TOTAL EQUITY AND LIABILITIES
Equity
2023
4
946
897
22
2022
4
946
2022
4
Share capital
Other contributed capital
Retained earnings
This period's comprehensive income
Total equity attributable to the company's shareholders
946
904 768
42 129
1,869 1,896 1,847
Holdings without controlling influence 4 4 4
Total equity 1,873 1,900 1,851
Non-current liabilities
Non-current interest-bearing liabilities
Bond loans 494 493 494
Liabilities to credit institutions 69 69 69
Debts user rights 12 19 15
Other liabilities 44 - 39
Total 619 581 617
Non-current non-interest-bearing liabilities
Deferred tax liabilities 10 10 10
Other provisions 69 68 72
Total 79 78 82
Total non-current liabilities 698 659 699
Current liabilities
Current interest-bearing liabilities
Liabilities to credit institutions 1 1 1
Bank overdraft facility 87 - -
Debts user rights 21 19 20
Other liabilities - 230 6
Total 109 250 27
Current non-interest-bearing liabilities
Accounts payable 598 471 690
Advance from customer 174 499 304
Tax liabilities 1 2 3
Other liabilities 112 103 128
Accrued expenses and prepaid income 436 489 447
Total 1,321 1,564 1,572
Total current liabilities 1,430 1,814 1,599
TOTAL EQUITY AND LIABILITIES 4,001 4,373 4,149
INTEREST-BEARING NET CASH/NET DEB
Interest-bearing assets 1,192 1,572 1,494
Interest-bearing liabilities 728 831 645
Interest-bearing net cash/net debt 464 741 849

CHANGES IN THE GROUP'S EQUITY

IN SUMMARY, SEGMENT REPORTING

Jan-Mar
2023
Jan-Mar
2022
Apr-Mar
2022-23
Jan-Dec
2022
Equity attributable to the parent company's owners
Amount at the beginning of the period
1,847 1,854 1,895 1,854
Committment consideration shares (business acquisition) -41 -41
Transfer of own shares 43 43
Buyback of shares -24 -24
Effect of settlement of commitments -2 -2
Dividend -112 -112
Comprehensive income for the period 22 42 110 129
Amount at the end of the period 1,869 1,896 1,869 1,847
Holdings without controlling influence
Amount at the beginning of the period 4 4 4 4
Comprehensive income for the period 0 0 0 0
Amount at the end of the period 4 4 4 4
Total equity 1,873 1,900 1,873 1,851

COMMENTS ON THE BALANCE SHEET AND EQUITY

A property in Malmö was acquired in 2023. An agreement has been signed with the tenant and conversion of the property will commence in 2023. The property is classified as an investment property.

All the Wästbygg Group's unconsolidated development companies are recognised under Other receivables. This item includes receivables related to projects under construction as well as the cost of the participations. Twelve development projects are currently ongoing, distributed between the three business areas. These projects are partially financed through construction credit in each company.

Equity per share amounted to SEK 57.81 (58.15) at the end of the period and equity ratio was 48 percent (43).

When Rekab Entreprenad was acquired in 2021, the purchase consideration was paid, in part, through consideration shares. Half of the consideration was paid in 2022 and the next payment will be made in 2024 in accordance with the contract. In 2022, Wästbygg bought back a sufficient number of its own shares to cover most of the outstanding settlement to Rekab Entreprenad's former holding company.

GROUP CASH FLOW STATEMENT

SEGMENT REPORTING

Jan-Mar
2023
Jan-Mar
2022
Apr-Mar
2022-23
Jan-Dec
2022
Day-to-day operations
Profit/loss before financial items 22 30 80 88
Adjustment for items not included in cash flow 1 3 9 11
Received interest 9 9 40 40
Paid interest -11 -12 -48 -49
Paid tax -7 -10 18 15
Cash flow from operating activities before
changes in working capital 14 20 99 105
Cash flow from changes in working capital
Increase (-)/decrease (+) of accounts receivable -11 38 -65 -16
Increase (-)/decrease (+) of other operating receivables -178 -185 -232 -239
Increase (+)/decrease (-) of accounts payable -92 1 125 218
Increase (+)/decrease (-) of operating liabilities -159 69 -603 -375
Cash flow from the day-to-day operations -427 -57 -677 -307
Investment activities
Dividend from joint ventures and associated companies 8 0 8
Acquisitions of intangible fixed assets -3 -1 -8 -6
Investments in investment properties -33 -33
Acquisitions of other tangible fixed assets 0 -8 6 -2
Investment in other financial fixed assets -1 -1
Cash flow from investing activities -37 -1 -36 0
Financing activities
Buyback of shares -24 -24
Paid dividend -112 -112
Amortisation of loan liabilities 0 -6 4 -2
Raised loan liabilities 0 8 32 40
Utilised bank overdraft facilities 87 87
Cash flow from financing activities 87 2 -13 -98
CASH FLOW FOR THE PERIOD -377 -56 -726 -405
Cash and cash equivalents at the start of the period 450 851 797 851
Exchange rate difference in cash and cash equivalents 0 2 2 4
Cash and cash equivalents at the end of the period 73 797 73 450

COMMENTS ON CASH FLOW

Variations in cash flow from one period to another are a natural consequence of the number of development projects in progress and the number of projects sold.

JANUARY – MARCH 2023

Total cash flow for Q1 amounted to SEK -377million (-56), divided into current operations of SEK -427 million (-57), investment operations of SEK -37 million (-1) and financing operations of SEK 87 million (2).

Ongoing self-developed projects were self-funded to a relatively large extent in Q1. However, three self-developed residential projects will be completed in Q2, which will have a positive effect on the company's cash position.

The company is now entering a phase where investment in new self-developed projects will decrease. Additional self-developed projects will be completed later in the year, and the investments made in recent years will gradually be brought back into the company along with the returns generated.

LIQUIDITY

As per 31 March, the group's available liquidity amounted to SEK 236 million, of which SEK 163 comprised of unutilised bank overdraft facilities.

CONSOLIDATED INCOME STATEMENT

IFRS

Total result attributable to:

Jan-Mar
2023
Jan-Mar
2022
Apr-Mar
2022-23
Jan-Dec
2022
Revenue 1,207 1,046 5,342 5,181
Costs in production -1,112 -967 -5,023 -4,878
Gross profit/loss 95 79 319 303
Sales and administration costs -91 -91 -360 -360
Other operating revenue 2 2 9 9
Other operating costs -1 0 -3 -2
Operating profit 5 -10 -35 -50
Profit/loss from financial items
Profit shares from joint ventures and associated companies 0 0 -1 -1
Financial revenue 4 6 24 26
Financial costs -11 -12 -49 -50
Profit after financial items -2 -16 -61 -75
Change in value of real estate 0 0 0 0
Profit before tax -2 -16 -61 -75
Taxes 3 16 45 58
Profit for the period 1 0 -16 -17
Profit relating to:
- the parent company's shareholders 1 0 -16 -17
- holdings without controlling influence 0 0 0 0
Earnings per share, SEK* 0.03 0.01 -0.51 -0.53
Number of shares at the end of the period (thousands) 32,341 32,591 32,341 32,341
Average number of shares (thousands) 32,341 32,591 32,341 32,402
Jan-Mar Jan-Mar Apr-Mar Jan-Dec
THE GROUP'S REPORT ON COMPREHENSIVE INCOME 2023 2022 2022-23 2022
Profit for the period 1 0 -16 -17
Other comprehensive income that can be transferred
to the income statement
Currency difference when translating foreign operations 0 1 -3 -2
Comprehensive income for the period 1 1 -19 -19
  • the parent company's shareholders 1 1 -19 -19 - holdings without controlling influence 0 0 0 0

* The company has no options and similar agreements that give rise to a dilution effect, therefore this is not reported separately. The change in the number of shares during the period is attributable to the structure of the acquisition of Rekab Entreprenad AB. No decisions have been taken regarding a new issue or issue of new shares. When all buybacks and transfers of consideration shares have taken place, the number of shares will again correspond to the number of registered shares. See page 31 for further information about the number of shares.

COMMENTS ON THE INCOME STATEMENT

JANUARY – MARCH 2023

Revenues for Q1 amounted to SEK 1,207 million (1,046), equivalent to an increase of 15 percent. Operating profit stood at SEK 5 million (-10). Significant write-down of profits took place in Q1 2022, but this year as well, soaring costs of materials and energy resulted in reduced margins in several projects. No self-developed tenant-ownership projects were handed over and settled in Q1, either this year or in 2022. On the other hand, many self-developed projects are in production, which means that both revenue and profit will be held back until these projects are completed.

Profit after tax amounted to SEK 1 million (0), equivalent to earnings per share of SEK 0.03 (0.01). The operating margin was 0.4 percent (-1.0).

The order intake in Q1 amounted to SEK 328 million (1,345). A clear slowdown in the market, not least in residential construction, poses challenges in sales activities. Moreover we see no possibilities to launch construction of further self-developed residential projects in the current climate.

The order backlog was SEK 4,764 million (6,657) as of 31 March. This is a decrease of approximately SEK 1 billion since the start of the year. The order intake during Q1 was not sufficient to match the rate of implementation in ongoing projects.

TAXES

Positive tax was reported for Q1 due to non-taxable revenues. The item also includes deferred tax.

PERSONNEL

The Wästbygg Group had 595 employees as per 31 March, compared to 597 at the start of the year. A year ago, the Wästbygg Group had 535 employees.

Due to the severely weakened economy, which has negatively impacted both project profitability and the company's order intake, approximtely 70 employees will be given notice of redundancy. Discussions with trade unions represented in the Wästbygg Group will commence immediately.

REVENUE AND OPERATING PROFIT, SEK MILLION/QUARTER

ORDER INTAKE AND ORDER BACKLOG, SEK MILLION/QUARTER

GROUP BALANCE SHEET

IFRS

ASSETS 31 Mar
2023
31 Mar
2022
31 Dec
2022
Fixed assets
Intangible fixed assets
Goodwill 428 428 428
Other intangible fixed assets 34 35 34
Total 462 463 462
Tangible fixed assets
Investment properties 108 75 75
User rights assets 33 36 35
Inventory, tools and installations 4 4 4
Total 145 115 114
Financial fixed assets
Shares in joint ventures and associated companies 1 2 1
Deferred tax receivables 120 72 117
Non-current financial assets 0 0 0
Total 121 74 118
Total fixed assets 728 652 693
Current assets
Development properties, etc. 272 377 263
Tenant-owner association flats of own development
under production
1,775 1,004 1,565
Accounts receivable 476 407 464
Accrued but not invoiced 369 521 248
Tax receivables 9 28 4
Receivables from group companies 13
Other receivables 784 499 674
Prepaid costs and accrued income 16 23 22
Cash and cash equivalents 151 881 534
Total current assets 3,852 3,753 3,774
TOTAL ASSETS 4,580 4,405 4,467
TOTAL EQUITY AND LIABILITIES 31 Mar
2023
31 Mar
2022
31 Dec
2022
Equity
Share capital 4 4 4
Other contributed capital 946 946 946
Retained earnings 643 798 662
This period's comprehensive income 1 1 -19
Total equity attributable to the company's shareholders 1,594 1,749 1,593
Holdings without controlling influence 4 4 4
Total equity 1,598 1,753 1,597
Non-current liabilities
Non-current interest-bearing liabilities
Bond loans 494 493 494
Liabilities to credit institutions 173 173 173
Debts user rights 12 19 16
Other liabilities 37 39
Total 716 685 722
Non-current non-interest-bearing liabilities
Deferred tax liabilities 20 17 20
Other provisions 69 68 71
Total 89 85 91
Total non-current liabilities 805 770 813
Current liabilities
Current interest-bearing liabilities
Liabilities to credit institutions 974 370 752
Bank overdraft facility 87
Debts user rights 21 19 20
Other liabilities 225
Total 1,082 614 772
Current non-interest-bearing liabilities
Accounts payable 602 472 690
Advance from customer 165 473 266
Tax liabilities 2 3 5
Other liabilities 174 129 157
Accrued expenses and prepaid income 152 191 167
Total 1,095 1,268 1,285
Total current liabilities 2,177 1,882 2,057
TOTAL EQUITY AND LIABILITIES 4,580 4,405 4,467
INTEREST-BEARING NET CASH/NET DEB
Interest-bearing assets 664 1,285 938
Interest-bearing liabilities 1,798 1,299 1,494
Interest-bearing net cash/net debt -1,134 -14 -556

CHANGES IN THE GROUP'S EQUITY

IN SUMMARY, IFRS

Jan-Mar Jan-Mar Apr-Mar Jan-Dec
2023 2022 2022-23 2022
Equity attributable to the parent company's owners
Amount at the beginning of the period
1,593 1,747 1,749 1,747
Committment consideration shares (business acquisition) -41 -41
Transfer of own shares 43 43
Buyback of shares -24 -24
Effect of settlement of commitments -2 -2
Dividend -112 -112
Comprehensive income for the period 1 1 -20 -19
Amount at the end of the period 1,594 1,749 1,594 1,593
Holdings without controlling influence
Amount at the beginning of the period 4 4 4 4
Comprehensive income for the period 0 0 0 0
Amount at the end of the period 4 4 4 4
Total equity 1,598 1,753 1,598 1,597

COMMENTS ON THE BALANCE SHEET AND EQUITY

A property in Malmö was acquired in 2023. An agreement has been signed with the tenant and conversion of the property will commence in 2023. The property is classified as an investment property

The volume in the company's production of self-developed tenant-ownership projects continues to be high; see the item Self-developed tenant-ownership projects under production in the balance sheet. These projects are partially financed through construction credit and relate to short-term financing during the production phase. Other receivables also increased, primarily receivables from unconsolidated development companies and mainly related to the Logistics and Industry business area.

The increased financing of self-developed projects also affected interestbearing net cash, which amounted to SEK -1,134 million (-14) at year end. Equity per share was SEK 49.28 (53.66) at the end of Q1.

The equity ratio at the end of the period was 36 percent (40). The decrease is due to persistent weak profits and a rise in the balance sheet total. The equity ratio was also affected by non-extracted gains in self-developed tenant-ownership projects currently in progress, since in accordance with the accounting principles, these projects will only be recognised in the income statement on completion.

When Rekab Entreprenad was acquired in 2021, the purchase consideration was paid, in part, through consideration shares. Half of the consideration was paid in 2022 and the next payment will be made in 2024 in accordance with the contract. In 2022, Wästbygg bought back a sufficient number of its own shares to cover most of the outstanding settlement to Rekab Entreprenad's former holding company.

GROUP CASH FLOW STATEMENT

IFRS

Jan-Mar
2023
Jan-Mar
2022
Apr-Mar
2022-23
Jan-Dec
2022
Day-to-day operations
Profit/loss before financial items 5 -10 -35 -50
Adjustment for items not included in cash flow 1 3 6 8
Received interest 4 6 24 26
Paid interest -11 -12 -48 -49
Paid tax -8 -11 18 15
Cash flow from operating activities before
changes in working capital
-9 -24 -35 -50
Cash flow from changes in working capital
Increase (-)/decrease (+) of tenant-owner association -210 -125 -891 -806
flats of own development in production
Increase (-)/decrease (+) of accounts receivable -11 38 -65 -16
Increase (-)/decrease (+) of other operating receivables -237 -176 -11 50
Increase (+)/decrease (-) of accounts payable -88 -8 127 207
Increase (+)/decrease (-) of operating liabilities -100 50 -426 -276
Cash flow from the day-to-day operations -655 -245 -1 301 -891
Investment activities
Dividend from joint ventures and associated companies 8 0 8
Acquisitions of intangible fixed assets -3
-33
-1
-8
-33
-6
Investments in investment properties
Acquisitions of other tangible fixed assets
0 -8 6
-2
Cash flow from investing activities -36 -1 -35 0
Financing activities
Buyback of shares -24 -24
Paid dividend -112 -112
Amortisation of loan liabilities 0 -6 4 -2
Raised loan liabilities 221 233 650 662
Utilised bank overdraft facilities 87 87
Cash flow from financing activities 308 228 604 524
CASH FLOW FOR THE PERIOD -383 -18 -732 -367
Cash and cash equivalents at the start of the period 534 897 881 897
Exchange rate difference in cash and cash equivalents 0 2 2 4
Cash and cash equivalents at the end of the period 151 881 151 534

COMMENTS ON CASH FLOW

Variations in cash flow from one period to another are a natural consequence of the number of development projects in progress and the number of projects sold. Raised loans also vary as self-developed tenant-ownership projects start construction or are completed, which affects cash flow from financing operations.

JANUARY – MARCH 2023

Total cash flow for Q1 amounted to SEK -383 million (-18), divided into current operations of SEK -655 million (-245), investment operations of SEK -36 million (-1) and financing operations of SEK 308 million (228).

Ongoing self-developed projects were self-funded to a relatively large extent in Q1. However, three self-developed residential projects will be completed in Q2, which will have a positive effect on the company's cash position.

The company is now entering a phase where investment in new self-developed projects will decrease. Additional self-developed projects will be completed later in the year, and the investments made in recent years will gradually be brought back into the company along with the returns generated.

LIQUIDITY

As per 31 March, the group's available liquidity amounted to SEK 314 million, of which SEK 163 comprised of unutilised bank overdraft facilities.

PARENT COMPANY INCOME STATEMENT

IN SUMMARY

Jan-Mar Jan-Mar Apr-Mar Jan-Dec
2023 2022 2022-23 2022
Revenue 29 27 113 111
Other operating revenue 0 0 0 0
Total operating income 29 27 113 111
Staff costs -18 -17 -64 -63
Other external costs -13 -14 -66 -67
Operting profit/loss -2 -4 -17 -19
Profit/loss from financial items
Dividend (anticipated) from subsidiaries 290 290
Other interest income and similar income items 17 11 53 47
Interest expenses and similar income items -10 -9 -40 -39
Profit after financial items 5 -2 286 279
Year-end appropriations
Year-end appropriations -15 -15
Profit before tax 5 -2 271 264
Taxes -1 0 6 7
Profit/loss for the period 4 -2 276 270

PARENT COMPANY BALANCE SHEET

IN SUMMARY

31 Mar 31 Mar 31 Dec
2023 2022 2022
ASSETS
Intangible fixed assets 11 6 9
Tangible fixed assets 2 2 2
Financial fixed assets 467 449 468
Total fixed assets 480 457 479
Current receivables 2,131 1,517 1,955
Cash and bank balances 0 475 264
Total current assets 2,131 1,992 2,219
TOTAL ASSETS 2,611 2,449 2,698
TOTAL EQUITY AND LIABILITIES
Restricted equity 4 4 4
Unrestricted equity 1,689 1,549 1,685
Total equity 1,693 1,553 1,689
Non-current liabilities 494 493 494
Current liabilities 424 403 515
TOTAL EQUITY AND LIABILITIES 2,611 2,449 2,698

NOTES AND OTHER FINANCIAL INFORMATION

NOTE 1. Accounting policies

The interim report for the Group has been prepared in accordance with IAS 34 Interim Financial Reporting. The interim report for the Parent Company has been prepared in accordance with the Annual Accounts Act.

Consolidated financial statements are prepared in accordance with IFRS from the 2015 financial year. The accounting principles applied in the interim report are described in the annual report for 2022 on pages 78–84. Accounting principles and calculation methods for the Group are unchanged compared with the annual report last year.

NEW STANDARDS APPLIED FROM 1 JANUARY 2023

New or amended IFRS standards applied from 2023 have no or little impact on Wästbygg Group's financial reporting.

STANDARDS, AMENDMENTS AND INTERPRETATIONS CONCERNING EXISTING STANDARDS THAT HAVE NOT YET EN-TERED INTO FORCE AND ARE NOT APPLIED PREMATURELY BY THE GROUP

As of the date of approval of this financial report, certain new standards, amendments and interpretations of existing standards that have not yet entered into force have been published by IASB. These have not been applied prematurely by the Group and the changes are not expected to have a significant impact on the financial statements during the financial year in which they are to be applied for the first time and therefore no information has been provided.

NOTE 2. Segment reporting

Wästbygg Group's segment reporting follows the group's internal reporting to company management and the board, as this is how the board and group management controls and monitors operations. The segment reporting reports revenue recognition for project development of owner-occupied flats over time.

SEGMENT REPORT
IN SUMMARY, SEK MILLTION
Jan-Mar
2023
Jan-Mar
2022
Apr-Mar
2022-23
Jan-Dec
2022
REVENUE
Residential
Of which internal sales
440
1
356
1,862
4
1,778
3
Commercial
Of which internal sales
492
5
416
2,004
5
1,928
Logistics and industry 1
Of which internal sales
444
411
2,121
2,088
Other 2
Of which internal sales
29
29
27
27
113
113
111
111
Group adjustments -26 -27 -110 -111
Total 1,379 1,183 5,990 5,794
IFRS adjustment (attributable to the Residential segment) -172 -136 -650 -614
Total IFRS 3 1,207 1,046 5,342 5,181
OPERATING PROFIT
Residential
Operating margin
-5
-1.1 %
24
6.7 %
21
1.1 %
50
2.8 %
Commercial
Operating margin
15
3.0 %
-7
-1.7 %
28
1.4 %
6
0.3 %
Logistics and industry 1
Operating margin
16
3.6 %
17
4.1 %
55
2.6 %
56
2.7 %
Other 2
Group adjustments
-2
-2
-4
0
-17
-7
-19
-5
Total 22 30 80 88
Operating margin 1.6 % 2.5 % 1.3 % 1.5 %
Financial items -2 -3 -9 -10
Change in value of real estate 0 0 0 0
Profit before tax, segment 20 27 71 78
IFRS adjustment (attributable to the Residential segment) -22 -43 -131 -152
Profit before tax IFRS -2 -16 -61 -75

Distribution by geographic market is reported under section Logistics and industry on page 14. Only Logistics and industry have operations abroad.

2 Segment Other consists of the parent company's operations and contains only internally invoiced revenue. As a result, the operating margin for Other is not reported. The parent company's operations consist of support functions for the segments in the form of departments for finance, HR, QEW, sustainability, IT and communications as well as group management.

3 Revenue reported at one point in time amounts to SEK 0 million (0).

The transfer pricing between the operating segments takes place on market terms. Financial items and taxes are not distributed by segment, nor are they followed up by the highest executive decision-makers, which is why they have been excluded from the table above. The equivalent also applies to assets and liabilities. There is also no items affecting cash flow or separate reporting of depreciation per segment as those amounts are small.

NOTE 3. Disputes

The group has discussions or disputes with customers or partners from time to time about commercial terms. In exceptional cases, this takes place in an arbitration or other legal instance. In some cases, they are evaluated by external legal representatives in consultation with internal resources. The report reflects at all times the best overall assessment that has been made, but actual outcomes may deviate as in some cases these are complex assessments.

NOTE 4. Risks and uncertainty factors

The group is continuously working on assessing and managing risks and uncertainty factors, and places strong focus on various vulnerability reduction measures. The group's risks may primarily be related to three areas: external environment risks, operational project and contract risks including sustainability risks, and financial risks. A more comprehensive risk analysis can be found in the company's annual report for 2022 on pages 61–67. No significant changes took place that have changed these reported risks.

There are several uncertainty factors in the external environment that affect the group's business and the construction industry as a whole. Russia's invasion of Ukraine has, besides causing enormous suffering for the population, affected the general economy. Energy costs, material costs and interest rates have risen and inflation has now spread through society at large. The current uncertainty in the financial market and inflation reduction measures are generally resulting in reduced access to capital in the market and increased credit costs, as well as causing our clients to take a more cautious approach. We are closely monitoring the macroeconomic situation to minimise negative impact to the Wästbygg Group.

NOTE 5. Parent company and other group items

The parent company's intra-group revenues for the first quarter amounted to SEK 29 million (27) and the profit/loss after net financial items was SEK 5 million (-2).

NOTE 6. Transactions with related companies

The Wästbygg Group's largest shareholder is M2 Holding AB. M2 is owned and controlled by Rutger Arnhult, who is also a Board member of M2. The M2 Group has significant direct and indirect ownership interests in Corem Property Group AB, which is part of the group of related companies but is not a group company connected with the Wästbygg Group.

The Wästbygg Group's board member Joacim Sjöberg has also been CEO of Castellum since 2023.

The Wästbygg Group carries out contract assignments in competition for Corem Property Group and M2. Wästbygg has previously also carried out assignments for Castellum, but all these assignments were completed before Castellum could be regarded as a related company.

Revenue accrued in current projects is shown in the table below. As of 31 March 2023, other transactions with related parties comprised rental costs of SEK 1 million (1), accounts receivable of SEK 7 million (10) and other receivables of SEK 13 million (13).

ACCRUED REVENUE

SEK MILLION Jan-Mar
2023
Jan-Mar
2022
Apr-Mar
2022-23
Jan-Dec
2022
Corem 36 13 91 68
M2 2 10 87 95
Total 39 23 179 163

NOTE 7. Financial instruments

The Group's financial instruments essentially consist of financial assets and financial liabilities that are valued at accrued acquisition value. Financial instruments that are valued at fair value consist of currency futures and contingent purchase consideration, which amount to insignificant amounts. Further information can be found in the group's annual report for 2022 in Note 1 Accounting Principles and Note 29 Financial Risk Management and Financial Instruments.

QUARTERLY OVERVIEW 1 FINANCIAL OVERVIEW AND KEY RATIOS

SEGMENT REPORTING 1 Jan-Mar
2023
Oct-Dec
2022
Jul-Sep
2022
Apr-Jun
2022
Jan-Mar
2022
Oct-Dec
2021
Jul-Sep
2021
Apr-Jun
2021
Financial key ratios
Revenue 1,379 1,814 1,299 1,499 1,183 1,271 822 911
Operating profit 22 20 -27 65 30 69 74 68
Operating margin, % 1.6 1.1 -2.1 4.3 2.5 5.4 9.0 7.5
Profit/loss after tax 22 26 -9 73 41 74 75 77
Balance sheet 4,001 4,149 4,416 4,401 4,373 4,226 3,136 3,087
Equity/assets ratio, % 47 45 41 42 43 44 56 55
Return on equity, % 6 7 10 14 14 16 18 18
Operating capital 1,839 1,400 1,916 1,774 1,324 1,225 947 2 731
Interest-bearing net cash (+) / net debt (-) 464 849 402 314 741 794 856 2 996
Cash flow from operating activities -427 329 -171 -409 -57 -212 -141 92
Equity related key ratios 3
Earnings per share , SEK
Equity per share, SEK
0.69
57.81
0.80
57.11
-0.28
56.36
2.27
56.66
1.26
58.15
2.26
56.87
2.31
54.33
2.37
52.02
Number of shares at the end of the period (thousands) 32,341 32,341 32,341 32,341 32,591 32,591 32,340 32,340
Average number of shares (thousands) 32,341 32,341 32,341 32,341 32,591 32,869 32,340 32,340
IFRS 1
Financial key ratios
Revenue
Operating profit
1,207
5
1,728 1,101 1,304 1,046 1,231 767 1 051
Operating margin, % 0.4 14
0.8
-74
-6.7
20
1.5
-10
-1.0
10
0.8
58
7.6
91
8.7
Profit/loss after tax 1 13 -56 26 0 13 56 99
Balance sheet 4,580 4,467 4,657 4,457 4,405 4,101 3,297 3,208
Equity/assets ratio, % 35 36 34 37 40 43 52 52
Return on equity, % -1 -1 -1 6 10 14 18 19
Operating capital 2,599 1,956 2,373 2,142 1,579 1,336 1,102 2 855
Interest-bearing net cash (+) / net debt (-) -1 134 -556 -836 -603 -14 151 428 2 646
Cash flow from operating activities -655 209 -309 -546 -245 -192 -191 72
Equity related key ratios 3
Earnings per share , SEK 0.03 0.39 -1.73 0.80 0.01 0.39 1.74 3.05
Equity per share, SEK 49.28 49.25 48.91 50.66 53.66 53.62 52.96 51.21
Number of shares at the end of the period (thousands) 32,341 32,341 32,341 32,341 32,591 32,591 32,340 32,340
Average number of shares (thousands) 32,341 32,341 32,341 32,341 32,591 32,869 32,340 32,340
OPERATIONAL KEY RATIOS
Order intake 328 869 1,201 1,591 1,345 2,514 703 1,473
Order backlog 4,764 5,754 6,679 6,818 6,657 6,572 3,634 3,666

For KPI definitions, see page 30.

  • 1 KPIs for the group in accordance with the segment reporting, that is applied for internal control and auditing, and IFRS. See note 2 on page 27 for further information.
  • 2 The KPIs Working capital and Interest-bearing net cash/net debt have been recalculated due to a reclassification of Other liabilities.
  • 3 The company has no options or similar agreements that give rise to a dilution effect, so this is not reported separately. When Rekab Entreprenad AB was acquired, the number of shares changed as a result of the agreement structure. No decisions have been taken regarding a new share issue. When all buybacks and transfers of consideration shares have taken place, the number of shares will again correspond to the number of registered shares. See page 31 for further information on the number of shares.

THE GROUP: Wästbygg presents certain financial measures in the interim report that are not defined by IFRS. The key ratios on page 4 and 29 are chosen on the basis that they are considered to give a fair view of the Company's operations and development. They are also commonly used among other companies, which facilitates comparisons. The key figures listed to the right are not defined in accordance with IFRS unless otherwise stated. Growth (CAGR) is defined in accordance with segment reporting.

SEGMENT: As for the key ratios provided on page 16–20 and in Note 2, they are regarded as alternative key ratios. They have the same definition as key ratios to the right, but are based on segment figures.

OPERATIONAL KEY RATIOS

Order intake

Definition: The value of projects received and changes to existing projects during the current period. Tenant-owner association projects of own development are included in order intake as soon as a construction agreement has been signed for construction.

Purpose: Shows the company's sales during the current period.

Order backlog

Definition: The value at the end of the period of the remaining unprocessed project revenue in pending assignments. Tenant-owner association projects of own development are included in the order backlog as soon as a construction agreement has been signed for construction.

Purpose: Shows the company's revenues in future periods.

1From segment reporting

2See information about Wästbygg Gruppen's share on page 31 for further information about the number of shares.

FINANCIAL KEY RATIOS Jan-Mar
2023
Jan-Mar
2022
Apr-Mar
2022-23
Jan-Dec
2022
Balance sheet total
A Total assets
4,580 4,405 4,580 4,467
A = Balance sheet total 4,580 4,405 4,580 4,467
Revenue growth (CAGR) 1
A Revenue (rolling 12 months)
B Comparison period revenue
C Number of years between periods
5,990
3,801
2.25
4,187
3,905
2.25
5,990
3,801
2.25
5,794
3,905
3
Definition: Revenue for rolling 12 months divided by revenue for the previous
period, raised to one divided by the number of years between the two periods,
minus one. Wästbygg Gruppen measures CAGR over three years based on the
end of the year immediately before the current three-year period.
(A/B)^(1/C)-1 = Revenue growth, % 22.4% 3.1% 22.4% 14.1% Purpose: Shows the company's ability to increase revenue over time.
Operating margin
A Operating profit/loss
B Revenue
A/B = Operating margin, %
5
1,207
0.4%
-10
1,046
-1.0%
-35
5,342
-0.7%
-50
5,181
-1.0%
Definition: Operating profit/loss in relation to revenue.
Purpose: Shows the company's earning capacity.
Equity ratio
A Total equity
B Balance sheet total
A/B = Equity ratio, %
1,598
4,580
35%
1,753
4,405
40%
1,598
4,580
35%
1,597
4,467
36%
Definition: Equity in relation to the balance sheet total.
Purpose: Describes the capital structure of the company.
Return on equity
A Profit/loss for the period (rolling 12 months)
B Equity at the beginning of the period
C Equity at the end of the period
A/((B+C)/2) = Return on equity, %
-16
1,597
1,598
-1%
168
1,751
1,753
10%
-16
1,753
1,598
-1%
-17
1,751
1,597
-1%
Definition: Profit for the period (rolling 12 months) divided by average equity for
the period.
Purpose: Shows the company's ability to generate return on equity.
Operating capital
A Current assets
B Cash and cash equivalents
C Current non-interest-bearing liabilities
A-B-C = Operating capital
3,843
151
1,093
2,599
3,725
881
1,265
1,579
3,843
151
1,093
2,599
3,770
534
1,280
1,956
Definition: Current assets (excluding cash and cash equivalents and tax
receivables) less current non-interest-bearing liabilities (excluding tax liabilities).
Purpose: Shows the company's tied up capital.
Interest-bearing net debt/net cash
Receivables from group companies
Cash and cash equivalents
Other interest-bearing receivables
A Interest-bearing assets at end of period
Non-current interest-bearing liablilities
Current interest-bearing liablilites
B Interest-bearing liabilities
A-B = Interest bearing net cash (+)/net debt (-)
0
151
513
664
716
1,082
1,798
-1,134
13
881
391
1,285
685
614
1,299
-14
0
151
513
664
716
1,082
1,798
-1,134
0
534
404
938
722
772
1,494
-556
Definition: Interest-bearing receivables including cash and cash equivalents
less interest-bearing liabilities.
Purpose: Shows the company's real indebtedness.
Earnings per share, IFRS
A Profit for the period
B Average number of outstanding shares (thousands) 2
A/B = Earnings per share, SEK
1
32,341
0.03
0
32,591
0.01
-16
32,341
-0.51
-17
32,402
-0.53
Definition: Profit/loss attributable to the company's shareholders in relation to
the number of outstanding shares.
Purpose: Illustrates each share's share of the period's earnings.
Equity per share, IFRS
A Equity at the end of the period
B Number of outstanding shares at the end of the
period ('thousands) 2
A/B = Equity per share, SEK
1,594
32,341
49.28
1,749
32,591
53.66
1,594
32,341
49.28
1,593
32,341
49.25
Definition: Equity attributable to the company's shareholders in relation to the
number of outstanding shares at the end of the period.
Purpose: Illustrates each share's share of the equity.

WÄSTBYGG GROUP'S SHARES

The class B shares of the Wästbygg Group are listed on Nasdaq Stockholm under the ticker code WBGR B. On the last trading day of the first quarter of 2023, the share price closed at SEK 31.95. This was equivalent to a stock market value of SEK 1,033 million, calculated on the basis of the number of outstanding shares. As per 31 March, the share capital amounted to SEK 3,593,352, divided into 620,000 Class A shares and 31,720,165 Class B shares. The Wästbygg Group had 4,372 shareholders at the end of Q1. The proportion of foreign ownership was approximately 9.2 percent of the share capital. The ten largest shareholders controlled approximately 84 percent of the capital and 86 percent of the votes. The table at the side of the page shows the ten confirmed largest shareholders as per 31 March 2023.

BUY-BACK AND TRANSFERS OF THE COMPANY'S SHARES

The Board of Directors was authorised at the Annual General Meeting on 5 May 2022 to make decisions regarding buy-back and transfer of the company's shares. No buy-back of the company's shares took place based on the existing authorisation. However, the Wästbygg Group already holds 424,687 of the company's shares which were bought back on an earlier date to cover the outstanding payment to Trekcyd AB for the acquisition of Rekab Entreprenad AB, which took place in 2021.

DIVIDEND

One of the Wästbygg Group's long-term goals is for the dividend to amount to 40 percent of net profit over time, based on the segment reporting. The Board of Directors proposes that the Annual General Meeting 2023 approve a dividend of SEK 52,660,538, equivalent to SEK 1.65 per dividend-entitled share (31,915,478 shares in total, as 424,687 shares are held by the company). The number of dividendentitled shares may be affected by further repurchases and/or disposals carried out before the record date for dividends. The dividend corresponds to a direct return of 3.66 percent, based on the share price at year end.

GREEN LABELLING

The Wästbygg Group has become one of the first companies in Sweden to apply for and be awarded the Nasdaq Green Equity Designation.

THE WÄSTBYGG GROUP'S TEN LARGEST SHAREHOLDERS, 31 MARCH 2023

Name No of class
A-shares
No of class
B-shares
Total no
of shares
Proportion
of capital
Proportion
of votes
M2 Holding AB 117,500 16,853,586 16,971,086 52.5% 47.5%
Svolder AB (publ) 110,000 3,471,754 3,581,754 11.1% 12.1%
Gårdarike Invest AB 110,000 2,800,000 2,910,000 9.0% 10.3%
Fino Förvaltning AB 282,500 1,718,000 2,000,500 6.2% 12.0%
Carnegie Fonder - 383,387 383,387 1.2% 1.0%
Drumbo Oy - 250,000 250,000 0.8% 0.7%
Avanza Pension - 249,386 249,386 0.8% 0.7%
Skandrenting AB - 175,000 175,000 0.5% 0.5%
Handelsbanken Fonder - 160,000 160,000 0.5% 0.4%
Övriga aktieägare - 5,234,365 5,234,365 16.2% 14.9%
Wästbygg Gruppen AB (publ) 1 - 424,687 424,687 1.3% -
Number of registrered shares 620,000 31,720,165 32,340,165 100.0% 100.0%
Committment consideration shares 2 ,- ,425,313 425,313
Bought back shares 1 ,- -424,687 -424,687
Total number of shares outstanding 3 620,000 31,720,791 32,340,791

1 Bought back shares do not carry voting rights and therefore do not entitle holders to dividends. Se note 3 in the annual report for 2022.

2 The Wästbygg Group agreed to pay 425,313 WBGR Class B shares (consideration shares) as part of the purchase consideration for Rekab Entreprenad AB. The final settlement will take place in 2024.

3 The number of outstanding shares is used to calculate equity per share and includes commitments for consideration shares and bought back shares. The same applies to the calculation of earnings per share, which is based on the average number of shares outstanding.

2020-10-13 2023-03-31

704,373 shares

SHARE PRICE

2,289,645 shares

SEK/ share

0

25

50

75

100

125

150

SHARE HOLDER DISTRIBUTION (%)

Other legal entities 71.2%
Investment and asset
management
11.1%
Anonymous ownership 7.6%
Private individuals 5.7%
Fund/Asset management 2.7%
Bought back shares 1.3% Source: Monitor by Modular
Finance AB. Compiled and
Pension and insurance 0.3% processed data from various
sources, including Euroclear,
State, municipalities and regions < 0.1% Morningstar and the Swedish
Financial Supervisory Authority
Foundations < 0.1% (Finansinspektionen).

INFORMATION

Market: Nasdaq Stockholm, Mid Cap
Ticker code: WBGR B
Stock market value : SEK 1,0 billion
No of shares: 32,340,165, of which 31,720,165 class
B-shares and 620,000 class A-shares.
ISIN: SE0014453874

0

60 000

120 000

180 000

DECLARATION

The CEO declares that the interim report provides a fair overview of the parent company's and the Group's operations, position and results and describes significant risks and uncertainties that the parent company and the companies included in the Group face. The report has not been reviewed by the company's auditors.

Gothenburg 4 Maj 2023

WÄSTBYGG GRUPPEN AB (PUBL)

JONAS JÖNEHALL CEO

The information is such that the Wästbygg Group (publ) must publish in accordance with the EU Market Abuse Regulation. The information was submitted for publication on 4 May 2023 at 08:00.

This interim report has been published in Swedish and English. In the event of a discrepancy between the language versions, the Swedish version shall prevail.

CALENDAR

Annual General Meeting 4 May 2023
Interim report January – June 22 August 2023
Interim report January – September 9 November 2023
Year-end report 2023 8 February 2024

CONTACTS

Jonas Jönehall, CEO phone +46 739-20 19 01, email [email protected]

Jessica Gårdmo, CFO phone +46 734-67 26 15, email [email protected]

Robin Sundin, Group Legal Counsel and Head of IR phone +46 725-29 30 04, email [email protected]

Wästbygg Gruppen AB (publ) • Sofierogatan 3B • 412 51 Göteborg • Sweden +46 31 733 23 00 • [email protected] • www.wastbygg.se Company registration number: 556878-5538 • Registrered office: Gothenburg

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