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Nederman Holding

Quarterly Report Apr 24, 2023

3083_10-q_2023-04-24_44b2e725-f497-4430-8194-0aaa29ae42b9.pdf

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The Clean Air Company

Q1

Interim report

A strong start to the year

Quarter 1, 2023

  • Incoming orders amounted to SEK 1,505m (1,345), equivalent to currency neutral growth of 5.9 percent compared with the same period last year.
  • Net sales amounted to SEK 1,482m (1,094), equivalent to currency neutral growth of 27.6 percent compared with the same period last year.
  • Adjusted EBITA was SEK 172.7m (115.7), giving an adjusted EBITAmargin of 11.7 percent (10.6).
  • Operating profit totalled SEK 127.1m (98.2), corresponding to an operating margin of 8.6 percent (9.0). Operating profit included a restructuring cost of SEK 20m.
  • Net profit was SEK 77.8m (70.5).
  • Earnings per share were SEK 2.22 (2.01).
  • Cash flow from operating activities amounted to SEK 128.7m (-7.9).

"All four divisions displayed a significant increase in sales in the first quarter, which resulted in sales for the Group as a whole of SEK 1,482m (1,094), corresponding to currency neutral growth of 27.6 percent"

Read more in Sven Kristensson's CEO's comments on page 2.

We are continuing to advance our positions

Nederman made a convincing start to 2023. During the first quarter, sales increased at a high rate, at the same time as we were able to match the strong orders received in 2022 and we improved profitability and cash flow. Our investments in more efficient production and logistics are beginning to generate increasingly clear results, while we are also continuing to advance our market positions globally.

Sven Kristensson CEO

The environmental technology company Nederman's positive momentum continues. All four divisions displayed a significant increase in sales in the first quarter, which resulted in sales for the Group as a whole of SEK 1,482m (1,094), corresponding to currency neutral growth of 27.6 percent. At the same time, orders received came in at the same high level as sales and, in absolute numbers, were higher than last year, which is strong and establishes a solid foundation for sales in the coming quarter. Our efforts to increase operational efficiency continued undiminished, and together with higher sales volumes, helped us to strengthen profitability and cash flow during the quarter. Despite that sales mix, inflationary pressure and some continued supply problems had a negative impact on margins, we reported the best first quarter in the history of Nederman in terms of sales and profit. We still have work to do to further raise our margins.

A part of this work relates to our operations in China. We are currently relocating our production and warehouse units there while reviewing the supply chain and our sales resources. In this way, we will reduce fixed costs and create a platform that will be able to focus more effectively on profitable business. The important Chinese market has been challenging in recent years, partly as a consequence of the comprehensive covid-19-related lockdowns. Although the situation has improved, the market is more complex than before covid. Quite simply, we need to take action to create a platform for long-term profitable growth. As a consequence of this, a restructuring programme is being conducted in China, where a nonrecurring cost of SEK 20m was charged to first-quarter earnings.

Continuously reviewing opportunities to strengthen our competitiveness is an important and natural activity for a global and market-leading company such as Nederman. At the end of the quarter, the expanded production and warehouse facility in Thomasville in the US was ready for use, meaning that the new Nordfab Now logistics concept can now be implemented. We have also commenced the installation of the 10,000 m2 of solar panels on the roof of the building that will generate energy corresponding to half of the facility's needs.

High priority is assigned to increasing sales within growing sectors in which investments are being made in new technology, and a great deal of work is being done in our divisions to ensure that we are always relevant. Renewable energy, metal recovery, food and ventures related to electrification are some of the areas in which we are advancing our positions with existing and completely new solutions. A key reason for these successes is our leading-edge digital offering, with the long-term objective of offering our customers completely digitally controlled airflow. We also offer digital and smart solutions that help our customers to reduce their high energy costs for industrial air filtration. Our new Nederman SAVE system is now in operation at customers in Europe and in certain cases, has led to more than 60 percent lower energy consumption. The next step is to launch SAVE in the US.

POSITIVE START TO THE YEAR IN OUR DIVISIONS

I can say that the year began well for all divisions, even if we saw a marginal decline in orders received, which is to be compared with the strong quarter in 2022. A strong base business, high order backlog and acquisitions gave Nederman Extraction & Filtration Technology a new boost in sales and income. New large orders were received in the welding segment in the US. Nederman Process Technology continued to deliver on its strong order backlog and added further orders in, for example, non-woven and recycling, and also delivered higher margins and continued high returns on capital employed. Nederman Duct & Filter Technology also improved its sales and profitability, and secured new orders beyond its traditional industries. Finally, Nederman Monitoring & Control Technology is beginning to generate increasingly healthy returns on its investments, with higher orders received, sales and profitability as a result.

CONTINUED OPTIMISM, BUT UNCERTAINTY REMAINS

Even if the performance of our divisions remains positive, the risk remains that challenges in our supply chain, high inflation and a weaker economic outlook will impact customers' investment decisions and possibility of conducting business. In addition, the geopolitical uncertainty remains. However, Nederman stands strong in this macro environment. In terms of our large order backlog and our ability to grow our share of sales in industries with good structural growth, we take a positive view for the next quarter, but are somewhat more uncertain regarding development during the second half of the year.

Q1 INTERVIEW WITH SVEN KRISTENSSON

Watch the interview on Nederman's YouTube channel. Playlist: Financial reports

Segment overview

Nederman is organised in four operating segments, which are based on technology, customer structure and business logic with its starting point in the group's brands. This means that the operating segments are global. The organisation has four overriding priorities: strengthened profitability, improved efficiency, utilisation of all the possibilities offered by digitalisation and internal and external sustainability.

Nederman Extraction & Filtration Technology develops and sells a broad range of filters and monitoring services, capturing devices, fans, high-vacuum products and reels for the distribution of a variety of liquids and compressed air. Sales are conducted through a network of partners and through own sales companies. Customers operate in industries with various types of air emissions that must be dealt with in an efficient and safe manner.

Nederman Process Technology offers services and filter solutions that are often integrated into the customer companies' production processes, where they capture harmful particles and gases, and other process critical equipment. Sales activities are conducted through the division's own sales organisation that has direct contact with the customers. The number of orders is low, but the individual order value is high. The customers comprise large companies in a large number of industries.

Nederman Duct & Filter Technology sells different types of ducting systems, valves and filter elements to ensure good air quality in a number of industries. Sales are mainly conducted through distributors, but there are also internal sales to Nederman's other divisions. The customers are found in a long line of industries, such as woodworking, cement & concrete production, automotive, metalworking and recycling.

Nederman Monitoring & Control Technology offers advanced measuring technology for gases and particles, and an IoT platform that consists of hardware and software that communicate with the cloud and provide customers with information and insight into critical parameters and processes. Sales are conducted through own companies, their networks of distributors and other divisions within Nederman. The division works with a broad spectrum of industries that need to continuously monitor and control their production and their processes.

Currency-
1 Jan-31 Mar neutral Organic Full year Apr-Mar
Order intake - External, SEKm 2023 2022 growth growth 2022 12 months
Nederman Extraction & Filtration Technology 597.4 512.7 11.7% -8.2% 2,238.4 2,323.1
Nederman Process Technology 523.9 522.4 -5.4% -5.4% 1,824.6 1,826.1
Nederman Duct & Filter Technology 193.0 165.2 6.4% -3.4% 704.4 732.2
Nederman Monitoring & Control Technology 190.2 144.5 25.5% 22.0% 657.4 703.1
Total Nederman group 1,504.5 1,344.8 5.9% -3.3% 5,424.8 5,584.5
Total sales, SEKm 1 Jan-31 Mar Organic Full year Apr-Mar
2023 2022 growth growth 2022 12 months
Nederman Extraction & Filtration Technology 614.4 466.7 26.4% 4.7% 2,165.4 2,313.1
Nederman Process Technology 512.8 342.6 39.0% 39.0% 1,721.9 1,892.1
Nederman Duct & Filter Technology 212.0 176.0 9.5% 3.4% 790.8 826.8
Nederman Monitoring & Control Technology 170.9 132.4 23.4% 18.9% 605.9 644.4
Elimination -28.1 -23.5 -105.1 -109.7
Total Nederman group 1,482.0 1,094.2 27.6% 16.8% 5,178.9 5,566.7
1 Jan-31 Mar Full year Apr-Mar
Adjusted EBITA, SEKm 2023 2022 2022 12 months
Nederman Extraction & Filtration Technology 88.9 81.1 357.3 365.1
Nederman Process Technology 42.4 10.5 99.9 131.8
Nederman Duct & Filter Technology 41.6 32.2 127.4 136.8
Nederman Monitoring & Control Technology 32.9 17.5 96.6 112.0
Other - non-allocated -33.1 -25.6 -114.6 -122.1
Total Nederman group 172.7 115.7 566.6 623.6
1 Jan-31 Mar Full year Apr-Mar
Adjusted EBITA margin 2023 2022 2022 12 months
Nederman Extraction & Filtration Technology 14.5% 17.4% 16.5% 15.8%
Nederman Process Technology 8.3% 3.1% 5.8% 7.0%
Nederman Duct & Filter Technology 19.6% 18.3% 16.1% 16.5%
Nederman Monitoring & Control Technology 19.3% 13.2% 15.9% 17.4%
Total Nederman group 11.7% 10.6% 10.9% 11.2%

Nederman Extraction & Filtration Technology's develops and sells a broad range of filters and monitoring services, capturing devices, fans, highvacuum products and reels for the distribution of a variety of liquids and compressed air.

Brand: Nederman, RoboVent

Nederman Extraction & Filtration Technology

The division delivered a stable start to the year. Compared with the corresponding quarter of 2022, sales increased currency neutrally by 26.4 percent. Orders received increased due to last year's acquisitions, but declined 8.2 percent organically. The adjusted EBITA margin was 14.5 percent (17.4).

DEVELOPMENT DURING THE QUARTER

Sales increased within all sales channels, driven by, among other things, a solid base business, earlier strong order intake received and the contribution by RoboVent, which was acquired in July 2022. Service again displayed a significant increase and EMEA performed strongest among the regions. During the quarter, a certain hesitancy was noted among customers, particularly regarding medium and large orders for solutions. Higher volumes and stable project deliveries had a positive impact on profitability and earnings, while profitability was dampened somewhat by the sales mix with lower margins.

Four major orders were registered during the quarter. Three of these pertained to the Americas region, and were received by RoboVent within welding applications for various segments. The fourth major order was secured in Belgium and involved a solution for flue gas separation in public transport. In addition, orders received continued to increase from industries, within solutions and globally, which according to the division, display long-term structural growth, such as food, transport, green energy and the defence industry.

The rollout of Nederman SAVE continued in the markets in EMEA. SAVE is a digital solution featuring software and a package of services that enables significant energy savings for air filtration systems. The division's first installation at a customer yielded a reduction in energy consumption of more than 60 percent. Preparations are now under way to be able to also launch the solution in Americas.

Development in the various regions was varied. EMEA recorded the strongest organic sales growth, to which Belgium, the Netherlands and France contributed in particular. However, orders received were negatively impacted since only one major order was received during the quarter, unlike the corresponding quarter last year when several major orders were secured. Americas displayed a varied picture, in which Mexico and Brazil had strong growth, while the trend in Canada and the US was more sluggish, with the exception of RoboVent, which had a strong quarter with several large orders. In APAC, the situation remained challenging. Although the covid-19-related lockdowns have ended, activity remained on a low level in the region, apart from India, which displayed favourable growth.

  • Launch of Nederman ProQuote, a digital tool for product configuration, offer generation, system optimisation, duct layout and design.
  • Continued rollout of Nederman SAVE in the markets in EMEA.
  • Plans for the relocalisation of the operations in China are now in progress and are included in the restructuring programme.
SEKm Note 2023 1 Jan-31 Mar
2022
Currency neutral
growth
Organic
growth
Full year
2022
Apr-Mar
12 months
Incoming orders - External 597.4 512.7 11.7% -8.2% 2,238.4 2,323.1
Total sales 3 614.4 466.7 26.4% 4.7% 2,165.4 2,313.1
Adjusted EBITA 88.9 81.1 357.3 365.1
Adjusted EBITA margin 14.5% 17.4% 16.5% 15.8%

Nederman Process Technology offers services and advanced filter solutions that are integrated into the customers' production processes where they catch harmful particles and gases.

Brands: MikroPul, Luwa, Pneumafil and LCI

Nederman Process Technology

The division continued its strong performance. In the first quarter, sales increased currency neutrally by 39.0 percent, compared with the corresponding quarter in 2022 and orders received decreased marginally compared with a very strong preceding year. The adjusted EBITA margin strengthened to 8.3 percent (3.1).

DEVELOPMENT DURING THE QUARTER

The division is increasingly delivering on its large order backlog. The sales growth during the quarter was significant in all segments and in both equipment and service. Renewed strength in demand also contributed to higher orders received compared with the previous quarter. Lower orders received in the textile segment was offset by strong performance in other segments. Larger volumes, a better mix, and cost and price initiatives meant that the division recognised its most profitable first quarter ever. A better functioning supply chain contributed to the division being able to deliver on its projects in line with or above the budgeted margins. Strong orders received and a historically high order backlog have provided the conditions for stable development during the second quarter. However, a weaker economy is expected to possibly dampen demand during the second half of the current year.

The division's sales in the textile segment increased sharply during the quarter, driven by a record-level order backlog. However, lower orders received were noted, compared with a very strong first quarter in 2022. China continues to represent the greatest challenge, but more and more signals point to increased textile consumption, at the same time as yarn inventories are declining. India performed strongly during the quarter and contributed to the division's positive development. For the textile segment as a whole, the division forecasts sales in 2023 in line with last year, driven by the existing order backlog. However, demand for new equipment is being dampened by a low level of capacity usage in spinning mills and by uncertainty related to geopolitics, rising financing expenses and a weaker macroeconomic trend. At the same time, the division made progress in adjacent non-woven business with new orders registered.

In the foundry and smelter segment, a strong sustainability trend is contributing to an increase in demand for the division's solutions in, for example, aluminium recycling. The division has established a strong presence in EMEA and is also working to grow in Americas, and during the quarter, a major order in recycling was received in the US. The market for smelters displayed some growth, driven by higher demand for components for electric vehicles, industrial applications and the aerospace sector. This has not yet resulted in large-scale investments in the industry, but the division secured one major order during the quarter.

The operations in China remain a major challenge, but a restructuring programme, in collaboration with the Extraction & Filtration Technology division, was launched and is expected to improve the situation going forward.

The segment for customised solutions is the most cyclical and often comprises large and relatively complex projects. The division's performance was strong during the quarter, with several large orders registered, including for the mining and chemicals industries, and successful execution of the projects contributed to the improved profitability for the division as a whole.

  • A patent application was submitted for a new high-performance fan and air conditioning system with lower energy consumption and better performance than conventional solutions.
  • The restructuring programme in China was initiated in collaboration with the Extraction & Filtration Technology division.
SEKm Note 2023 1 Jan-31 Mar
2022
Currency neutral
growth
Organic
growth
Full year
2022
Apr-Mar
12 months
Incoming orders - External 523.9 522.4 -5.4% -5.4% 1,824.6 1,826.1
Total sales 3 512.8 342.6 39.0% 39.0% 1,721.9 1,892.1
Adjusted EBITA 42.4 10.5 99.9 131.8
Adjusted EBITA margin 8.3% 3.1% 5.8% 7.0%

Nederman Duct & Filter Technology sells different types of ducting systems, valves and filter elements to ensure good air quality in a number of industries.

Brands: Nordfab and Menardi

Nederman Duct & Filter Technology

The division had a stable start to the new year. Compared with the corresponding quarter of 2022, sales increased currency neutrally by 9.5 percent and orders received increased currency neutrally by 6.4 percent. The adjusted EBITA margin was 19.6 percent (18.3).

DEVELOPMENT DURING THE QUARTER

Sales and orders received during the quarter were higher compared with the corresponding quarter last year as well as the previous quarter, and comprised both businesses within the division. The newly established unit in Australia, Nordfab Australia, made a significant contribution to this development. Profitability was positively impacted by higher sales volumes, price adjustments, more orders with better margins and improved production and inventory processes.

The division's ducting systems business, under the Nordfab brand, displayed continued healthy order growth. This included core segments as the wood products and machine industries, but also a number of significant orders in the aerospace industry, mining and agriculture.

In the US, sales increased from an already high level and price adjustments, combined with improved production performance, led to higher profitability. The new warehouse building in Thomasville was completed at the end of the quarter and will facilitate the Nordfab Now concept, with next-day deliveries of standardised ducting systems to customers. A certain decline in production efficiency is expected to occur during the second quarter of the year in conjunction with the move into the new premises and reorganisation of the layout. Part of this activity comprises the introduction of a new warehouse management system as preparation for comprehensive automation of the warehouse.

Despite lower orders received, the trend in EMEA was better than expected, with the UK as the driving market. During the corresponding quarter in 2022, a significant order was secured for a major UK kitchen manufacturer and, excluding this, the division captured market share there during the quarter. In Central Europe, there were some signs of a slowdown, including lower purchasing volumes per customer.

Thailand had a weak start to the year, primarily due to an absence of export orders. However, domestic sales had stable performance despite a challenging market situation. The new unit in Australia recorded a doubling in orders received compared with the preceding quarter, but profitability continued to be impacted by some bottlenecks and integration costs. During the quarter, the implementation was completed of a new business system that improves control of the operations.

The division's filter solutions operations under the Menardi brand displayed a stable trend in both orders received and sales during the quarter. The US accounts for the bulk of operations and the pipeline remains strong there. The establishment of a sales representative in California at the end of 2022 has already resulted in orders and an expanded pipeline. Operations in Europe mainly comprise an aftersales business, which continued its stable performance during the first quarter.

  • In 2023, Nordfab has been in the industry for 50 years and Menardi for 110 years. The celebration of this has begun in selected channels and will continue with various activities throughout the year.
  • The work to renew and update older manufacturing machinery continued and produced results in the form of fewer production stoppages compared with earlier.
  • The rollout of the QFV digital order management system continued in markets in Europe and marketing campaigns were conducted in the US. In EMEA, a new design of the Nordfab Quick-Fit clip was launched, which ensures better quality and shorter delivery times.
1 Jan-31 Mar Currency neutral Organic Full year Apr-Mar
SEKm Note 2023 2022 growth growth 2022 12 months
Incoming orders - External 193.0 165.2 6.4% -3.4% 704.4 732.2
Total sales 3 212.0 176.0 9.5% 3.4% 790.8 826.8
Adjusted EBITA 41.6 32.2 127.4 136.8
Adjusted EBITA margin 19.6% 18.3% 16.1% 16.5%

Nederman Monitoring & Control Technology offers advanced measurement technology and an IoT platform that consists of hardware and software that provide customers with information and insight into critical parameters and processes.

Brands: Nederman Insight, NEO Monitors, Auburn FilterSense and Gasmet

Nederman Monitoring & Control Technology.

The division displayed a significant improvement during the quarter. Compared with the corresponding quarter in 2022, orders received increased currency neutrally by 25.5 percent and sales grew by 23.4 percent. The adjusted EBITA margin strengthened to 19.3 percent (13.2).

DEVELOPMENT DURING THE QUARTER

The demand for digital monitoring and control of production processes gathered pace during the quarter, which had a positive impact on the division's orders received. All three brands contributed to the growth and Americas was the region that performed strongest. Profitability was strengthened, mainly due to higher sales volumes, but also as a result of better functioning component supplies, although delivery problems and high prices persist to a large extent. Increased interest in digitalising processes in a number of different industries, together with the division's strong order backlog, has provided favourable conditions for continued sales growth in the coming quarters.

In EMEA, orders received and sales increased compared with the corresponding quarter in 2022, driven by higher activity for both Gasmet and NEO Monitors. The UK displayed high sales growth based on a large order backlog, mainly comprising analysers for applications in safety, emissions and the environment. The recently acquired Swiss company MBE contributed to sales growth and Gasmet also secured its first order in Portugal for many years.

In APAC, orders received and sales increased, while Gasmet and NEO Monitors also recorded higher activity here. Above all, Gasmet displayed a significant improvement compared with the immediately preceding quarters and secured several major orders and its first ever order in the Philippines. The entire region has long been held back by the covid-19 measures in China and the growth challenges remain extensive in this country, which has led to a need to review the distribution and sales organisation to be able to utilise resources more efficiently.

In Americas, all three brands had a positive quarter, with a significant increase in sales compared with the corresponding quarter in 2022. For Gasmet, this is connected with an increased interest in portable products with a focus on industrial hygiene, stack testing and environmental research. For Auburn Filter Senses, the sales increase was driven by core products in particle and filter monitoring, with a new record for deliveries during March.

  • Launch of the GT6000 Mobilis, Gasmet's unique portable and user-friendly emissions analyser that enables and simplifies mobile emissions measurements. The reception was very positive and orders are already in place.
  • Launch of Gasmet Insight.
  • Working capital remains high, which is an effect of inventory being maintained at a high level to ensure deliveries to customers.
SEKm Note 2023 1 Jan-31 Mar
2022
Currency neutral
growth
Organic
growth
Full year
2022
Apr-Mar
12 months
Incoming orders - External 190.2 144.5 25.5% 22.0% 657.4 703.1
Total sales 3 170.9 132.4 23.4% 18.9% 605.9 644.4
Adjusted EBITA 32.9 17.5 96.6 112.0
Adjusted EBITA margin 19.3% 13.2% 15.9% 17.4%

Quarter 1, 2023

INCOMING ORDERS AND SALES

Incoming orders were SEK 1,505m (1,345), equivalent to currency neutral growth of 5.9 percent compared with the same period last year.

Sales amounted to SEK 1,482m (1,094), equivalent to currency neutral growth of 27.6 percent compared with the same period last year.

PROFIT/LOSS

Adjusted EBITA amounted to SEK 172.7m (115.7). Adjusted EBITA margin was 11.7 percent (10.6).

Operating profit amounted to SEK 127.1m (98.2), which gave an operating margin of 8.6 percent (9.0). Operating profit included a restructuring cost of SEK 20m.

Profit before tax increased to SEK 104.2m (94.0). Net profit was SEK 77.8m (70.5), which gave earnings per share of SEK 2.22 (2.01).

CASH FLOW

Cash flow from operating activities amounted to SEK 128.7m (-7.9) and cash flow for the period amounted to SEK 17.5m (-56.1). It was a strong cash flow in the first quarter of the year. It was primarily cash flow from working capital that strengthened, both due to the fact that inventory was maintained at a good level and the favourable development of operating receivables and liabilities. In the corresponding quarter last year, there was a sharp increase in inventory, due to stock build-up and higher raw materials prices, which had a negative impact on cash flow.

Compared with the corresponding quarter in 2022, investments in fixed assets increased. During the quarter, repayments of SEK 41m were made on the Group's loans. Other non-cash adjustments pertained primarily to the restructuring programme during the quarter.

CAPITAL EXPENDITURE

Capital expenditure in intangible and tangible assets amounted to SEK 47.2m (29.7), of which capitalised development expenses amounted to SEK 11.9m (11.5).

FINANCIAL POSITION AND FINANCING

At the end of the period the group had SEK 740.8m in cash and cash equivalents as well as SEK 108.8m in available but unutilised overdraft facilities. In addition, there was a credit facility of SEK 617.9m within the framework of Nederman's loan agreement with SEB and SHB. In 2022, repayment amounted to SEK 41m.

The equity in the group as of 31 March 2023 amounted to SEK 2,253.2m (1,839.4). The total number of shares outstanding was 35,093,096 at the end of the period.

The equity ratio for the group was 35.9 percent (37.9) as of 31 March 2023. The net debt/equity ratio was 62.5 percent (60.1).

NUMBER OF EMPLOYEES

The average number of employees during the period was 2,328 (2,163). The number of employees at the end of the period was 2,419 (2,245).

PARENT COMPANY

The group´s parent company, Nederman Holding AB, does not run any operating activities but has central head office functions. The parent company owns and manages shares in subsidiaries. The parent company´s net sales for the period amounted to SEK 5.4m (7.7) and is related to service charges to subsidiaries. Net profit for the period amounted to SEK -38.0m (-28.3). The decrease compared with the corresponding period last year was mainly attributable to research and development costs and administrative expenses.

Incoming orders, SEKm Sales, SEKm

20 Q1 20 Q2 20 Q3 20 Q4 21 Q1 21 Q2 21 Q3 21 Q4 22 Q1 22 Q2 22 Q3 22 Q4 23 Q1

20 Q1 20 Q2 20 Q3 20 Q4 21 Q1 21 Q2 21 Q3 21 Q4 22 Q1 22 Q2 22 Q3 22 Q4 23 Q1

Adjusted EBITA, SEKm Operating profit, SEKm Cash flow from operating activities, SEKm

Quarter

Rolling four quarters

Key figures, Group

Full year Apr-Mar
2023 2022 2022 12 months
1,504.5 1,344.8 5,424.8 5,584.5
1,482.0 1,094.2 5,178.9 5,566.7
172.7 115.7 566.6 623.6
11.7% 10.6% 10.9% 11.2%
210.0 144.5 690.4 755.9
14.2% 13.2% 13.3% 13.6%
127.1 98.2 480.2 509.1
8.6% 9.0% 9.3% 9.1%
147.5 98.3 488.6 537.8
10.0% 9.0% 9.4% 9.7%
104.2 94.0 438.8 449.0
77.8 70.5 328.7 336.0
2.22 2.01 9.37 9.58
14.0% 15.9% 16.8% 16.4%
16.1% 13.7% 15.2% 16.3%
1,477.1 1,408.3
67.6% 62.5%
2.1 1.9
7.9 6.7
1 Jan-31 Mar

Regions

1 Jan-31 Mar Full year Apr-Mar
External order intake, SEKm 2023 2022 2022 12 months
Americas 602.0 378.8 1,960.1 2,183.3
EMEA 617.4 692.5 2,477.5 2,402.4
APAC 285.1 273.5 987.2 998.8
Total Nederman group 1,504.5 1,344.8 5,424.8 5,584.5
1 Jan-31 Mar Full year Apr-Mar
External net sales, SEKm 2023 2022 2022 12 months
Americas 567.4 348.2 1,781.6 2,000.8
EMEA 678.5 537.0 2,315.6 2,457.1
APAC 236.1 209.0 1,081.7 1,108.8
Total Nederman group 1,482.0 1,094.2 5,178.9 5,566.7

Outlook

Demand and orders received in the first quarter were good, although organic growth declined somewhat. Our base business and strong digital offering enable us to assert ourselves well in the current market. Although the situation has improved, we foresee a risk that continued problems in the supply chain, high inflationary pressure and weaker economic prospects will impact customers' investment decisions and possibility to do business, as well as Nederman's own production and delivery capacity. In addition, the continued geopolitical uncertainty is having a negative effect. In terms of our large order backlog and our ability to grow our share of sales in industries with good structural growth, we take a positive view for the next quarter, but are somewhat more uncertain regarding development during the second half of the year.

Although various factors may temporarily contribute to a dampened outlook in our industry, Nederman's long-term potential continues to strengthen. In a world in which insight into the damage that poor air does to people is increasing, Nederman, with its leading industrial air filtration offering, has a key role to play and good possibilities for growth.

Consolidated statement of profit or loss in summary

1 Jan-31 Mar Full year Apr-Mar
12 months
SEK million Note 2023 2022 2022
Net sales 2.3 1,482.0 1,094.2 5,178.9 5,566.7
Cost of goods sold -941.6 -689.0 -3,311.0 -3,563.6
Gross profit 540.4 405.2 1,867.9 2,003.1
Selling expenses -256.9 -196.8 -877.8 -937.9
Administrative expenses -112.7 -94.6 -429.9 -448.0
Research and development expenses -23.9 -19.0 -72.5 -77.4
Restructuring costs -20.0 - - -20.0
Other operating income/expenses 0.2 3.4 -7.5 -10.7
Operating profit 127.1 98.2 480.2 509.1
Financial income and expenses 4 -22.9 -4.2 -41.4 -60.1
Profit before tax 104.2 94.0 438.8 449.0
Taxes -26.4 -23.5 -110.1 -113.0
Net profit 77.8 70.5 328.7 336.0
Net profit attributable to:
The parent company's shareholders 77.8 70.5 328.7 336.0
Earnings per share 2.22 2.01 9.37 9.58

Consolidated statement of other comprehensive income in summary

1 Jan-31 Mar Full year Apr-Mar
SEK million 2023 2022 2022 12 months
Net profit 77.8 70.5 328.7 336.0
Other comprehensive income
Items that cannot be reclassified to net profit
Revaluation of defined-benefit pension plans - - 35.3 35.3
Tax attributable to revaluation of defined-benefit pension plans - - -8.0 -8.0
- - 27.3 27.3
Items that have been or can be reclassified to net profit
Exchange differences arising on translation of foreign operations -11.1 51.5 235.9 173.3
-11.1 51.5 235.9 173.3
Other comprehensive income for the period, net of tax -11.1 51.5 263.2 200.6
Total comprehensive income for the period 66.7 122.0 591.9 536.6
Total comprehensive income attributable to:
The parent company's shareholders 66.7 122.0 591.9 536.6

Consolidated statement of financial position in summary

31 March 31 March 31 Dec
SEK million Note 2023 2022 2022
Assets
Goodwill 2,012.9 1,641.6 2,027.5
Other intangible assets 639.2 461.7 646.8
Tangible assets 403.3 320.6 390.1
Right-of-use assets 184.0 186.5 186.2
Long-term receivables 4.2 5.8 4.2
Deferred tax assets 116.4 67.2 104.0
Total fixed assets 3,360.0 2,683.4 3,358.8
Inventories 909.4 703.4 890.8
Accounts receivable 5 783.5 610.3 814.8
Other current receivables 5 487.6 365.3 434.5
Cash and cash equivalents 5 740.8 494.1 721.2
Total current assets 2,921.3 2,173.1 2,861.3
Total assets 6,281.3 4,856.5 6,220.1
Equity 2,253.2 1,839.4 2,186.5
Liabilities
Long-term interest-bearing liabilities 5 1,875.0 1,300.6 1,931.9
Long-term lease liabilities 5 120.9 128.1 122.0
Other long-term liabilities 5 28.0 13.8 28.0
Pension liabilities 70.1 102.5 70.5
Other provisions 27.8 18.1 28.3
Deferred tax liabilities 113.1 71.6 119.0
Total long-term liabilities 2,234.9 1,634.7 2,299.7
Current interest-bearing liabilities 5 10.6 - -
Current lease liabilities 5 72.5 68.8 73.9
Accounts payable 5 495.8 367.1 498.2
Other current liabilities 5 1,152.5 902.9 1,118.7
Provisions 61.8 43.6 43.1
Total current liabilities 1,793.2 1,382.4 1,733.9
Total liabilities 4,028.1 3,017.1 4,033.6
Total equity and liabilities 6,281.3 4,856.5 6,220.1

Consolidated statement of changes in equity in summary

31 March 31 March 31 Dec
SEK million 2023 2022 2022
Opening balance at beginning of period 2,186.5 1,717.4 1,717.4
Net profit 77.8 70.5 328.7
Other comprehensive income
Change in translation reserve for the period -11.1 51.5 235.9
Revaluation of defined-benefit pension plans, net of tax - - 27.3
Total other comprehensive income for the period -11.1 51.5 263.2
Total comprehensive income for the period 66.7 122.0 591.9
Transactions with group owners
Dividend paid - - -122.8
Closing balance at end of period 2,253.2 1,839.4 2,186.5

Consolidated statement of cash flows in summary

1 Jan-31 Mar Apr-Mar
SEK million 2023 2022 2022 12 months
Operating profit 127.1 98.2 480.2 509.1
Adjustment for:
Depreciation and amortisation of fixed assets 62.5 46.2 201.8 218.1
Other adjustments for non-cash items 18.4 0.7 0.7 18.4
Interest received and paid including other financial items -11.9 -14.0 -53.1 -51.0
Taxes paid -43.0 -47.9 -134.9 -130.0
Cash flow from operating activities before changes in working capital 153.1 83.2 494.7 564.6
Cash flow from changes in working capital -24.4 -91.1 -149.0 -82.3
Cash flow from operating activities 128.7 -7.9 345.7 482.3
Net investment in fixed assets -47.3 -29.4 -170.0 -187.9
Acquisitions - - -445.3 -445.3
Cash flow from investing activities -47.3 -29.4 -615.3 -633.2
Dividend paid - - -122.8 -122.8
Cash flow from other financing activities -63.9 -18.8 525.5 480.4
Cash flow from financing activities -63.9 -18.8 402.7 357.6
Cash flow for the period 17.5 -56.1 133.1 206.7
Cash and cash equivalents at beginning of period 721.2 541.6 541.6 494.1
Translation differences 2.1 8.6 46.5 40.0
Cash and cash equivalents at end of period 740.8 494.1 721.2 740.8

Note 1: Accounting policies

This interim report is prepared in accordance with IAS 34 Interim Financial Reporting and applicable provisions of the Swedish Annual Accounts Act. The report for the parent company has been prepared in accordance with Swedish Annual Accounts Act chapter 9 and RFR 2. The same accounting policies and valuation principles as described in the latest annual report, see also page 99 of the 2022 Annual Report, have been applied both to the group and the parent company. None of the new or revised standards, interpretations and improvements adopted by the EU have had any material impact on Nederman group.

Note 2: Operating segment reporting

Segment reporting is based on reports submitted to the group´s senior executives. Nederman group is divided into four operating segments; Nederman Extraction & Filtration Technology, Nederman Process Technology, Nederman Duct & Filter Technology and Nederman Monitoring & Control Technology, which are described further on pages 4-7. The division is based on technology, customers and business logic with the aim of increasing both growth and profitability through simple structures and clear focus. Non-allocated items refer mainly to costs relating to the parent company, Nederman Holding AB, which includes the central head office functions.

1 Jan-31 Mar Apr-Mar
Order intake - External, SEKm 2023 2022 2022 12 months
Nederman Extraction & Filtration Technology 597.4 512.7 2,238.4 2,323.1
Nederman Process Technology 523.9 522.4 1,824.6 1,826.1
Nederman Duct & Filter Technology 193.0 165.2 704.4 732.2
Nederman Monitoring & Control Technology 190.2 144.5 657.4 703.1
Total Nederman group 1,504.5 1,344.8 5,424.8 5,584.5
1 Jan-31 Mar Full year Apr-Mar
Total sales, SEKm 2023 2022 2022 12 months
Nederman Extraction & Filtration Technology 614.4 466.7 2,165.4 2,313.1
Nederman Process Technology 512.8 342.6 1,721.9 1,892.1
Nederman Duct & Filter Technology 212.0 176.0 790.8 826.8
Nederman Monitoring & Control Technology 170.9 132.4 605.9 644.4
Elimination -28.1 -23.5 -105.1 -109.7
Total Nederman group 1,482.0 1,094.2 5,178.9 5,566.7
1 Jan-31 Mar Apr-Mar
Adjusted EBITA, SEKm 2023 2022 2022 12 months
Nederman Extraction & Filtration Technology 88.9 81.1 357.3 365.1
Nederman Process Technology 42.4 10.5 99.9 131.8
Nederman Duct & Filter Technology 41.6 32.2 127.4 136.8
Nederman Monitoring & Control Technology 32.9 17.5 96.6 112.0
Other - non-allocated -33.1 -25.6 -114.6 -122.1
Total Nederman group 172.7 115.7 566.6 623.6
1 Jan-31 Mar Apr-Mar
Adjusted EBITA margin 2023 2022 2022 12 months
Nederman Extraction & Filtration Technology 14.5% 17.4% 16.5% 15.8%
Nederman Process Technology 8.3% 3.1% 5.8% 7.0%
Nederman Duct & Filter Technology 19.6% 18.3% 16.1% 16.5%
Nederman Monitoring & Control Technology 19.3% 13.2% 15.9% 17.4%
Total Nederman group 11.7% 10.6% 10.9% 11.2%

Note 3: Revenue from customer contracts

1 Jan-31 Mar 2023
Total sales by segment and sales type, SEKm Product sales Solution sales Service and
aftermarket
Total
Nederman Extraction & Filtration Technology 226.1 263.5 124.8 614.4
Nederman Process Technology - 392.9 119.9 512.8
Nederman Duct & Filter Technology 189.9 15.7 6.4 212.0
Nederman Monitoring & Control Technology 140.0 5.6 25.3 170.9
Elimination -9.0 -13.7 -5.4 -28.1
Total Nederman group 547.0 664.0 271.0 1,482.0
1 Jan-31 Mar 2022
Total sales by segment and sales type, SEKm Product sales Solution sales Service and
aftermarket
Total
Nederman Extraction & Filtration Technology 201.8 179.9 85.0 466.7
Nederman Process Technology - 241.8 100.8 342.6
Nederman Duct & Filter Technology 164.2 8.5 3.3 176.0
Nederman Monitoring & Control Technology 112.2 3.9 16.3 132.4
Elimination -10.0 -8.8 -4.7 -23.5
Total Nederman group 468.2 425.3 200.7 1,094.2
Full year 2022
Total sales by segment and sales type, SEKm Product sales Solution sales Service and
aftermarket
Total
Nederman Extraction & Filtration Technology 826.5 918.9 420.0 2,165.4
Nederman Process Technology - 1,282.6 439.3 1,721.9
Nederman Duct & Filter Technology 722.1 53.9 14.8 790.8
Nederman Monitoring & Control Technology 512.2 19.5 74.2 605.9
Elimination -36.7 -46.6 -21.8 -105.1
Total Nederman group 2,024.1 2,228.3 926.5 5,178.9
Revenue recognition – Performance obligations
Products Sales are satisfied at the point in time.
Solution sales Performance obligations are satisfied over time. Revenue is recognised according to the project's rate of
progression towards completion.
Service and aftermarket Sales are satisfied at the point in time.

Note 4: Financial reporting in hyperinflationary economies

The Nederman group has subsidiaries in Turkey where the functional currency is Turkish Lira, which is classified as a hyperinflationary currency. This means that assets and liabilities, including goodwill and other consolidated surplus values and deficits, in Turkish Lira must be adjusted for inflation in order to reflect changes in purchasing power. Inflation and its effect on the group is monitored and assessed continually.

Pursuant to IAS 29, Nederman's subsidiary in Turkey was recognised after remeasurement for hyperinflation in the Group's financial statements. Assets and liabilities in Turkish Lira are based on cost. The index used for remeasurement of the financial statements is the consumer price index (CPI), which increased by 12.5 percent during the year. At the balance sheet date, the SEK-TRY exchange rate was 0.54.

Monetary net profit was recognised in net financial items in the consolidated income statement and amounted to SEK 0.4m for full year 2023.

Note 5: Fair value and reported value in the statement of financial position

SEK million Measured at
fair value via
income statement
Derivatives that
are used for hedge
accounting
Financial instruments
not reported
at fair value
31 March 2023
Total
carrying
amount
Accounts receivable - - 783.5 783.5
Other current receivables - - 264.4 264.4
Cash and cash equivalents - - 740.8 740.8
Total - - 1,788.7 1,788.7
Bank loans - - 1,885.6 1,885.6
Other long-term liabilities 4.5 - 23.5 28.0
Leasing liabilities - - 193.4 193.4
Accounts payable - - 495.8 495.8
Other current liabilities 23.9 - 982.9 1,006.8
Total 28.4 - 3,581.2 3,609.6

Note 6: Transactions with related parties

No member of the Board of Directors or senior executives have or have had any direct or indirect participation in any business transaction with Group companies which is or was of an exceptional character with regard to terms and conditions that occurred during the year or in any previous year. Further, no group company has provided any loan, given any guarantees or entered into any surety relationships for any of the members of the Board of Directors or senior executives.

Note 7: Alternative performance measures

In addition to information on our reported IFRS results, we provide certain information on an underlying business performance basis. We believe that our underlying business performance measures provide meaningful supplemental information to both management, investors and other stakeholders. These underlying business performance measures should not be viewed in isolation or as substitutes to the equivalent IFRS measures, but should be used in conjunction with the most directly comparable IFRS measures in the reported results. This is a consistent application compared to previous periods. See page 22 for definitions.

1 Jan-31 Mar Apr-Mar
SEK million 2023 2022 2022 12 months
Operating profit 127.1 98.2 480.2 509.1
Acquisition cost 0.4 0.1 8.4 8.7
Restructuring costs 20.0 - - 20.0
Adjusted operating profit 147.5 98.3 488.6 537.8
Adjusted operating profit 147.5 98.3 488.6 537.8
Net sales 1,482.0 1,094.2 5,178.9 5,566.7
Adjusted operating margin 10.0% 9.0% 9.4% 9.7%
Operating profit 127.1 98.2 480.2 509.1
Amortisation intangible assets 25.2 17.4 78.0 85.8
Acquisition cost 0.4 0.1 8.4 8.7
Restructuring costs 20.0 - - 20.0
Adjusted EBITA 172.7 115.7 566.6 623.6
Adjusted EBITA 172.7 115.7 566.6 623.6
Net sales 1,482.0 1,094.2 5,178.9 5,566.7
Adjusted EBITA margin 11.7% 10.6% 10.9% 11.2%

Note 7: Alternative performance measures, cont'd

1 Jan-31 Mar Apr-Mar
SEK million 2023 2022 2022 12 months
Operating profit 127.1 98.2 480.2 509.1
Depreciation and amortisation 62.5 46.2 201.8 218.1
EBITDA 189.6 144.4 682.0 727.2
EBITDA 189.6 144.4 682.0 727.2
Acquisition cost 0.4 0.1 8.4 8.7
Restructuring costs 20.0 - - 20.0
Adjusted EBITDA 210.0 144.5 690.4 755.9
Adjusted EBITDA 210.0 144.5 690.4 755.9
Net sales 1,482.0 1,094.2 5,178.9 5,566.7
Adjusted EBITDA margin 14.2% 13.2% 13.3% 13.6%
Equity - Closing balance 2,186.5 2,253.2
Total assets (balance sheet total) 6,220.1 6,281.3
Equity/asset ratio 35.2% 35.9%
Cash and cash equivalents 721.2 740.8
Long-term interest-bearing liabilities 1,931.9 1,875.0
Long-term lease liabilities 122.0 120.9
Pension liabilities 70.5 70.1
Current interest-bearing liabilities - 10.6
Current lease liabilities 73.9 72.5
Net debt 1,477.1 1,408.3
Net debt 1,477.1 1,408.3
Equity - Closing balance 2,186.5 2,253.2
Net debt/equity ratio 67.6% 62.5%
Equity - Opening balance 2,186.5 1,717.4 1,717.4 1,839.4
Equity - Closing balance 2,253.2 1,839.4 2,186.5 2,253.2
Equity - average 2,219.9 1,778.4 1,952.0 2,046.3
Net profit 77.8 70.5 328.7 336.0
Return on equity 14.0% 15.9% 16.8% 16.4%
Equity - average 2,219.9 1,778.4 1,952.0 2,046.3
Net Debt - opening balance 1,477.1 1,067.8 1,067.8 1,105.9
Net Debt - closing balance 1,408.3 1,105.9 1,477.1 1,408.3
Net Debt - average 1,442.7 1,086.9 1,272.5 1,257.1
Operating capital - average 3,662.6 2,865.3 3,224.5 3,303.4
Adjusted operating profit 147.5 98.3 488.6 537.8
Return on operating capital 16.1% 13.7% 15.2% 16.3%
Net debt 1,477.1 1,408.3
Adjusted EBITDA 690.4 755.9
Net debt/Adjusted EBITDA, multiple 2.1 1.9
Profit before tax 438.8 449.0
Financial expense 64.4 83.7
Acquisition cost 8.4 8.7
Restructuring costs
EBT excluding financial expenses, acquisition costs and restructuring costs
- 20.0
Financial expense 511.6
64.4
561.4
83.7
Interest cover ratio, multiple 7.9 6.7

Note 7: Alternative performance measures, cont'd

1 Jan-31 Mar
SEK million 2023 2022 2022
Incoming orders, same period in previous year 1,344.8 1,035.2 4,622.9
Change in incoming orders, organic -44.0 233.9 218.2
Change in incoming orders, currency effects 80.3 73.5 382.9
Change in incoming orders, acquisitions 123.4 2.2 200.8
Incoming orders 1,504.5 1,344.8 5,424.8
Order growth, organic -3.3% 22.6% 4.8%
Order growth, currency effects 6.0% 7.1% 8.2%
Order growth, acquisitions 9.2% 0.2% 4.3%
Order growth 11.9% 29.9% 17.3%
Net sales, comparative period previous year 1,094.2 868.0 4,041.8
Change in net sales, organic 184.1 159.7 555.0
Change in net sales, currency effects 85.7 65.3 388.2
Change in net sales, acquisitions 118.0 1.2 193.9
Net sales 1,482.0 1,094.2 5,178.9
Sales growth, organic 16.8% 18.4% 13.7%
Sales growth, currency effects 7.8% 7.6% 9.6%
Sales growth, acquisitions 10.8% 0.1% 4.8%
Sales growth 35.4% 26.1% 28.1%

Note 8: Risks and uncertainties

Nederman is exposed to a number of risks that could significantly impact the group's operations, earnings and financial position. Nederman conducts continuous risk assessments that include identifying the risks that impact the group and taking measures to manage these risks. Nederman does not calculate the economic value of all risks because many of them are highly complex and interrelated. However, the practical management of these risks is facilitated in several different ways, including through group-wide policies, business processes, training, internal controls, and processes for the audit and approval of reports. Nederman group's risks are organised into four categories: Strategic risks, Operating risks, Compliance risks and Financial risks. For a more detailed description of these risks, refer to the Risk management section on pages 84-85 and in note 3 of the Nederman group's 2022 Annual and Sustainability Report.

Income statement for the parent company in summary

1 Jan-31 Mar Full year Apr-Mar
SEK million 2023 2022 2022 12 months
Net sales 5.4 7.7 19.4 17.1
Administrative expenses -43.7 -36.2 -162.3 -169.8
Research and development expenses -3.0 - -0.1 -3.1
Other operating revenue and expenses -0.5 0.2 3.9 3.2
Operating profit/loss -41.8 -28.3 -139.1 -152.6
Result from investment in subsidiaries - - 129.3 129.3
Other financial items 0.3 0.3 -10.9 -10.9
Profit/loss after financial items -41.5 -28.0 -20.7 -34.2
Appropriations - - 131.1 131.1
Profit/loss before tax -41.5 -28.0 110.4 96.9
Taxes 3.5 -0.3 -0.6 3.2
Net profit/loss for the period -38.0 -28.3 109.8 100.1

Other comprehensive income for the parent company in summary

1 Jan-31 Mar Full year Apr-Mar
SEK million 2023 2022 2022 12 months
Net profit/loss -38.0 -28.3 109.8 100.1
Other comprehensive income for the period, net of tax - - - -
Total comprehensive income for the period -38.0 -28.3 109.8 100.1

Balance sheet for the parent company in summary

31 March 31 March 31 Dec
SEK million 2023 2022 2022
Assets
Total fixed assets 2,345.8 2,320.0 2,326.6
Total current assets 242.6 116.7 240.1
Total assets 2,588.4 2,436.7 2,566.7
Shareholders' Equity 984.8 1,007.5 1,022.8
Liabilities
Total long-term liabilities 1,104.7 1,113.1 1,104.5
Total current liabilities 498.9 316.1 439.4
Total liabilities 1,603.6 1,429.2 1,543.9
Total equity and liabilities 2,588.4 2,436.7 2,566.7

Changes in parent company shareholders' equity in summary

31 March 31 March 31 Dec
SEK million 2023 2022 2022
Opening balance at beginning of period 1,022.8 1,035.8 1,035.8
Net profit/loss -38.0 -28.3 109.8
Other comprehensive income
Total other comprehensive income for the period - - -
Total comprehensive income for the period -38.0 -28.3 109.8
Transactions with owners
Dividend paid - - -122.8
Closing balance at end of period 984.8 1,007.5 1,022.8

Note 1: Contingent liabilities for the parent company

31 March 31 March 31 Dec
SEK million 2023 2022 2022
Contingent liabilities 114.3 114.9 102.8

Statement

The Board and CEO confirm that the interim report provides a true and fair overview of the parent company and the group's operations, position and earnings and describes the material risks and uncertainty factors faced by the parent company and the group. The report has not been reviewed by the company's auditor.

Helsingborg 24 April 2023

The Board

Definitions

PERFORMANCE

MEASURE DEFINITION PURPOSE
Return
on equity
Net profit for the year after tax divided by average equity. Return on equity shows the return on owners' capital in accounting terms. This measure is
primarily used to analyse owner profitability over time.
Return on
operating
capital
Adjusted operating profit as a percentage of average
operating capital.
A profitability measure that shows the return on the capital used to operate the core busi
ness. Return on operating capital is one of Nederman group's long-term financial targets.
EBITA Operating profit before amortisation and impairment of
intangible assets.
EBITA is reported because this is a measure often monitored by investors, analysts and
other stakeholders to measure the company's financial results. The measure excludes the
amortisation and impairment of intangible assets.
EBITA margin EBITA as a percentage of sales.
EBITDA Operating profit before depreciation, amortisation and
impairment.
EBITDA is reported because this is a measure often monitored by investors, analysts and
other stakeholders to measure the company's financial results. The measure excludes
depreciation, amortisation and impairment, thereby showing the business's capacity to
generate resources for investments and payment to financiers.
EBITDA margin EBITDA as a percentage of net sales.
Equity
per share
Equity divided by the average number of shares outstanding. This measure shows how much equity is represented by each share.
Adjusted EBITA Operating profit before amortisation and impairment of
intangible assets, excluding acquisition and restructuring
costs.
Adjusted EBITA is deemed to provide a fair view of the underlying operation's earnings,
whereby earnings exclude amortisation and impairment of intangible assets and non
recurring items. This is a primary performance measure within the Nederman group in
the internal control of the group and the segments.
Adjusted EBITA
margin
Adjusted EBITA as a percentage of sales. The adjusted EBITA margin is one of the Nederman group's long-term profitability targets.
Adjusted EBITA margin is deemed to provide a fair view of the underlying operation's pro
fitability, when this profitability excludes depreciation, amortisation and impairment, as
well as income items that are non-recurring. This is a primary performance measure within
the Nederman group in the internal control of the group and the segments.
Adjusted EBITDA Operating profit before depreciation, amortisation and
impairment, excluding acquisition and restructuring costs.
Adjusted EBITDA is recognised because this is a measure often monitored by investors,
analysts and other stakeholders to measure the company's financial results. The measure
excludes depreciation, amortisation and impairment, as well as non-recurring items. The
measure shows the business's capacity for investments and payment to financiers.
Adjusted EBITDA
margin
Adjusted EBITDA as percentage of sales.
Adjusted EBITDA/
Net financial items
Adjusted EBITDA divided by net financial items The performance measure shows how many times current earnings (adjusted EBITDA)
covers the company's net financial items.
Adjusted
operating
profit
Operating profit excluding acquisition and restructuring cost. Shows the result from operational activities excluding non-recurring items.
Adjusted operating
margin
Adjusted operating profit as a percentage of net sales.
Capital turnover
rate
Net sales divided by average operating capital. Shows the efficiency of the use of operating capital.
Net debt Interest-bearing liabilities (including pensions) less cash
and cash equivalents.
The measurement shows debt and is used to monitor the debt trend and to identify the
need for refinancing. This measure comprises a component of the debt ratio.
Net debt/
adjusted EBITDA
Net debt divided by adjusted EBITDA. The performance measure shows how many times greater net debt is in relation to
adjusted EBITDA. This is a performance measure monitored by investors, analysts and
other stakeholders.
Net debt
/equity ratio
Net debt divided by equity. A measure that shows the loan-to-value ratio, which comprises the correlation
between debt and equity. This makes it a measure of financial position and stability.
A good level of net debt/equity ratio provides favourable conditions for growth
opportunities, while the dividend policy can be upheld.
Operating capital Equity plus net debt. Operating capital shows how much capital there is in the operation. This measure is
mainly used to calculate the return on operating capital.
Organic growth Growth rate that does not come from acquisitions or currency
effects, compared with the corresponding period in the
preceding year.
Organic growth enables a comparison over time for the companies that have been a part
of the Nederman group for more than 12 months, excluding effects of changed exchange
rates. The measure is used to show the ability to generate growth in existing operations.
Earnings per share
(before dilution)
Net profit for the year attributable to parent company
shareholders in relation to the average number of shares
outstanding.
Earnings per share shows how much of the period's earnings that each share provides
entitlement to.
Earnings per share
(after dilution)
Net profit for the year attributable to parent company
shareholders in relation to the average number of shares
outstanding plus the average number of convertibles and
warrants, as calculated in accordance with IAS 33.
Interest-coverage
ratio
Profit before tax with a reversal of financial expenses and
acquisition costs in relation to financial expenses.
The performance measure shows the capacity to cover the financial expenses. The
performance measure states how many times the group's earnings cover the financial
expenses.
Operating profit Operating profit after depreciation, amortisation and
impairment.
Shows the earnings from operational activities.
Operating margin Operating profit as a percentage of net sales.
Equity/assets ratio Equity divided by total assets (balance sheet total). This performance measure reflects the company's financial position and thus its long
term payment capacity. A healthy equity/assets ratio, in other words, a strong financial
position, provides the requirements to be able to manage weak economic periods and
to capitalise on future growth opportunities.
Currency neutral
growth
Currency neutral growth is the growth rate that does not
come from currency effects, compared with the correspon
ding period in the preceding year.
Currency neutral growth comprises organic growth plus growth from acquired subsidia
ries, which are deemed to provide a fair view of the operations' development. Currency
neutral growth is one of Nederman group's long-term financial targets.
Annual average Average of the balance at the beginning and end of the year.

Financial calendar

INVITATION TO TELEPHONE CONFERENCE

A telephone conference regarding the report will be held, in English, today, Monday 24 April 2023 at 10.00. Nederman's President and CEO, Sven Kristensson and CFO, Matthew Cusick will present the report and answer questions

Teleconference

Please register on the link below if you wish to participate via teleconference. After registration you will be provided phone numbers and a conference ID to access the conference. You can ask questions verbally via the teleconference.

https://conference.financialhearings.com/teleconference/?id=5003156

Webcast

If you wish to participate via webcast please use the link below. https://ir.financialhearings.com/nederman-q1-2023

FINANCIAL CALENDAR

  • Annual General Meeting 24 April 2023
  • Interim report 2 14 July 2023
  • Interim report 3 23 October 2023
  • Interim report 4 15 February 2024

This report contains forward-looking statements that are based on the current expectations of Nederman's management. Although management believes that the expectations reflected in such forward-looking statements are reasonable, no assurance can be given that such expectations will prove correct. Accordingly, results could differ materially from those implied in the forward-looking statements as a result of, among other factors, changes in economic, market and competitive conditions, changes in the regulatory environment and other government actions, fluctuations in exchange rates and other factors.

Nederman is required to disclose the information provided herein according to the Swedish Securities Exchange and Clearing Operations Act and/or the Financial Instrument Trading Act. The information has been made public at 08.00 CET on 24 April 2023 kl 08.00.

FURTHER INFORMATION CAN BE OBTAINED FROM

Sven Kristensson, CEO Telephone: +46 (0)42-18 87 00 e-mail: [email protected]

Matthew Cusick, CFO Telephone: +46 (0)42-18 87 00 e-mail: [email protected]

For further information, see Nederman's website

www.nedermangroup.com

ADDRESS

Nederman Holding AB (publ), Box 602, 251 06 Helsingborg, Sweden Telephone +46 (0)42-18 87 00 Swedish corporate identity no.: 556576-4205

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Nederman's YouTube channel

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A global technology company

Nederman is a world-leading environmental technology company that develops products and systems for advanced air filtration. Our products and solutions protect people, planet and production from the harmful effects of industrial processes. Our offering comprises individual products, complete future-proof IIoT solutions, project design, installation, commissioning and service.

Our head office is located in Helsingborg and we currently have about 2,400 employees, with manufacturing in 13 countries and sales in more than 50 markets through our own sales organisation, agents or resellers.

COMPETITIVE PRODUCTS

All of Nederman's products are designed to promote health and safety, enhance production efficiency and minimise the customers' environmental impact. We lead the development of digital products and solutions that future-proof our customers' operations in terms of energy use, recycling and compliance with regulatory requirements. Sales of individual products, small and medium-sized systems, and major system solutions with a high degree of customisation comprise the majority of the Group's sales. The sale of products and solutions provides a broad customer base that drives our service sales.

FULL-SERVICE OFFERING

A key feature of our offering is the ability to guarantee our customers the highest possible availability for their solutions. Our starting point is that we must be the alternative that offers the customer the lowest total cost over the life cycle of the solution. In addition to high-quality products, this means that we offer qualified service with a high level of availability to ensure continuous operation. The offering includes technical service, service contracts, spare parts and consumables.

MARKET-LEADING POSITIONS

Since the start, Nederman has developed a broad and competitive product programme. This programme, combined with a comprehensive sales network and significant investments in new technology, is the foundation for our leading position in a global market. Size and market breadth give us economies of scale in terms of product development, purchasing and production. Nederman is already the segment leader in EMEA, but is now also second-largest in the vital Americas market and in the top five in APAC. This provides a strong platform on which to build further.

STRONG BRANDS

Today, Nederman addresses its market with a strong portfolio of brands. Our strategy is that each individual brand is to bring cutting-edge competence to the Group in a specific product area or market segment. Accordingly, we have the possibility to meet many different customer needs and market segments, in both mature and emerging markets. The brand portfolio is continuously evaluated, while we simultaneously actively analyse potential acquisitions.

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