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SkiStar

Quarterly Report Dec 19, 2022

3110_10-q_2022-12-19_fd204501-eb37-4edb-bfcf-23347690c220.pdf

Quarterly Report

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Continued significant interest in mountain holidays and a high rate of investment at SkiStar

SKISTAR INTERIM REPORT SEPTEMBER 2022-NOVEMBER 2022

SUMMARY, SEK MILLION 3 MONTHS
1 Sep-30 Nov
FULL YEAR
1 Sep-31 Aug
2022/23 2021/22 2021/22
Revenue 177 155 4,092
Operating income 181 158 4,118
Profit/loss before tax -475 -347 866
Profit/loss after tax -390 -315 665
Earnings per share, SEK -4.98 -3.97 8.50
Cash flow from operating activities 165 349 1,238
Operating margin, % neg neg 21
Equity/assets ratio, % 36 34 42
Equity/assets ratio, % excluding IFRS 16 47 44 57

FIRST QUARTER

  • Net sales for the first quarter were SEK 177 (155) million, an increase of SEK 22 million (14 percent) compared with the same period of the previous year.
  • Profit after tax for the first quarter was SEK -390 (-315) million, a decline of SEK 75 million (24 percent) compared with the same period of the previous year.
  • Earnings per share amounted to SEK -4.98 (-3.97).

SIGNIFICANT EVENTS DURING AND AFTER THE PERIOD

  • Vemdalen opened early for the season on 26 November, ahead of the rest of SkiStar's other Swedish and Norwegian mountain destinations that were all open with good conditions for alpine skiing on 8 December.
  • At the AGM in Sälen on 10 December, the decision was taken to pay a dividend of SEK 3.00 per share, which is double last year's dividend. Further information is available from:

Stefan Sjöstrand, CEO tel +46 (0)280 841 60 Anders Örnulf, CFO tel +46 (0)280 841 60

COMMENT FROM THE CEO

Continued significant interest in mountain holidays and a high rate of investment at SkiStar

Having visited all our mountain destinations in recent weeks, I can confirm that we have terrific skiing to offer our guests. A period of cold temperatures has enabled effective production of snow which, in combination with natural snow means we will have excellent conditions for our Christmas arrivals and, above all, that we will secure a long winter season of almost 150 days of skiing for all guests.

Prior to the season, large investments have been made in our core business. Increased snow production, new lifts, like the new express Stjärnliften in Åre, and the development of existing ski areas ensure that our guests have amazing skiing with us and a memorable mountain experience. It's great to also have clarified the vision for our mountain resorts through to 2030.

Revenue increased by 15 percent in the first quarter of the 2022/23 financial year, which is a sign that our year-round investment in Scandinavia is beginning to show results. Our operating profit decreased by SEK 117 million compared with the previous year.

After a couple of years of lower investment, we have an increased need for repair and maintenance work at our destinations before the winter season starts. In addition, costs for advertising and marketing are increasing during this period as part of our strategic initiative to advance our position as the leading holiday organiser for Scandinavia. Energy costs were lower in the first quarter, which is pleasing. This shows that our work on energy consumption is having an impact, although the bulk of energy for the year is yet to be used. Making our operations more energy efficient is also an important part of our sustainability work.

Our business model is based on a large proportion of variable costs, mainly in the form of personnel costs linked to our operations, which we can adjust to demand.

Our retail operations continue going strong, with sales increasing during the period, both online at skistarshop.com (+55 percent) and in our physical stores (+35 percent). This resulted in an overall sales increase of 50 percent during the quarter.

Bookings for the winter season (expressed as the number of overnight stays booked through SkiStar's accommodation agency) are -3 percent compared with the same period in 2019/20, i.e. on par with the last comparable winter season before the pandemic. The main

reason for this decline is the negative effect caused by the calendar during the Christmas and New Year weeks. Another reason is that we are seeing later order intake than in previous years, with more people booking closer to arrival, while the period after the Christmas and New Year weeks, including the winter school holidays, shows positive figures. The Norwegian market is performing well following the past more challenging pandemic years, with a number of foreign guests returning due in part to the weak Norwegian krone. This shows that the trend of holidaying in the Scandinavian mountains is still strong this winter and that many appreciate and are prioritising alpine skiing and time with family and friends, despite a challenging global situation and tougher financial circumstances for many.

Our focus on sustainability continues. During the quarter, we placed our first order for the world's first circular-economy electric snowmobiles, which will also be produced in Sweden. We have launched the sale of used skis through SkiStar Pre Used at skistarshop.com and will trial the sale of used ski clothing and the rental of ski clothing in Sälen this winter. As part of SkiStar's financing, together with one of our banks, DNB, we have included a sustainability link in one of our major credit facilities. We are doing this to link clear incentives to achieving our sustainability goals, which in the long run leads to more efficient financing with an important partner.

Our business development and digitalisation journey also continues in order to offer our guests an even better mountain experience. This winter you will be able to experience our first unmanned stores: POP by SkiStar. We have also relaunched our membership club as new SkiStar Member, which is based on rewarding an active lifestyle in line with our sustainability strategy. The membership club currently has more than 1.5 million members.

We look forward with confidence to another great winter season at our six destinations in Sweden and Norway. I hope to see you on the slopes!

Stefan Sjöstrand, CEO

comparable winter season before the pandemic, thus indicating that the trend to holiday in the Scandinavian mountains remains strong this winter, and that many appreciate and are prioritising alpine skiing and time with family and friends.

REVENUE AND EARNINGS

First Quarter

The Group's revenue for the first quarter amounted to SEK 181 (158) million, an increase of 15 percent compared with the same period of the previous year. The increase was mainly due to the fact that sales in our sports stores increased by SEK 24 million, with very successful online sales. The hotels segment also increased its revenue by 30 percent compared with the same period of the previous year. Changes in the NOK/ SEK exchange rate had a positive effect of SEK 1 million on revenue. The Group's operating profit for the first quarter was SEK -451 (-334) million. The decrease in operating profit was mainly because of an increased deficit in hotel operations, due to the comparative period not including rent for two of our additional hotel properties. The reduction was also due to increased costs not directly linked to the quarter, including repairs and advertising costs. Some of the cost increase relates to personnel costs, which was partly due to the repayment of consolidation funds from Fora during the previous year. The period was also affected by inflation on various types of running costs.

Changes in the NOK/SEK exchange rate had a negative effect of SEK 2 million on operating profit for the quarter. Profit from investments in associates and joint ventures decreased to SEK -7 (-1) million. Net financial items fell by SEK 11 million during the quarter to SEK -24 (-13) million. Changes in the value of interest rate derivatives amounted to SEK -7 (11) million. Interest expenses amounted to SEK -22 (-21) million, including lease-related interest of SEK -10 (-8) million under IFRS 16.

Exchange losses amounted to SEK -4 (-12) million and exchange gains amounted to SEK 10 (15) million.

The Group's profit/loss after tax amounted to SEK -390 (-315) million, a decline of SEK 75 million (24 percent). Revenue (including internal revenue) from Operation of Mountain Resorts amounted to SEK 178 (115) million, with an operating profit/loss of SEK -368 (-303) million. Revenue from Property Development and Exploitation amounted to SEK 17 (14) million, with a profit/loss of SEK -18 (-8) million. Profit from exploitation activities related to plot and land sales and the sale of shares in tenant-owner associations and Vacation Club for the quarter amounted to SEK 1 (2) million. Other Property Development and Exploitation activities are primarily related to rental of accommodation to the Operation of Mountain Resorts segment and shares from associates that rent out accommodation. Revenue from Operation of Hotels for the first quarter amounted to SEK 47 (30) million, with a loss of SEK -70 (-29) million.

Seasonal effects

SkiStar's operations are subject to significant seasonal variations. Most revenue and earnings are generated in the second and third quarters. The number of days off during Christmas and New Year, and whether Easter falls early or late, also bring variations in earnings. Over half of the revenue is paid in advance.

QUARTERLY VALUES, SEK MILLION

2022/23 2021/22 2020/21 2019/20
Q 1 Q 4 Q 3 Q 2 Q 1 Q 4 Q 3 Q 2 Q 1 Q 4 Q 3 Q 2
Revenue 177 224 1,536 2,178 155 184 1,023 1,328 154 162 580 1,931
Operating profit/loss -451 -265 547 936 -334 19 126 444 -292 -127 15 833

FINANCIAL POSITION, TAXES AND INVESTMENTS ETC.

Cash flow

Cash flow from operating activities after changes in working capital was SEK 165 (349) million for the period. The decline was primarily linked to a decline in operating profit during the period and increased capital tied up in the form of inventory. Cash flow from investing activities amounted to SEK -248 (-147) million. The increased outflow from the previous year was mainly related to a higher rate of investment. Acquisitions of subsidiaries have generated a cash flow item of SEK -2 million. Cash flow from financing activities amounted to SEK 89 (-131) million. The change was mainly due to lower loan repayments.

Liquidity and financing

The Group's cash and cash equivalents amounted to SEK 29 (99) million at 30 November. Unused credit facilities amounted to SEK 571 (770) million. Interest-bearing liabilities amounted to SEK 3,691 (3,089) million, an increase of SEK 602 million from the same period of the previous year. The increase is largely due to a non-current lease liability arising from the signing of a long-term lease with Skiab Invest AB, the owner of the hotel properties. The average interest rate during the period was 3.0 (2.58) percent. Net financial liabilities amounted to SEK 3,611 (2,941) million at 30 November, an increase of SEK 670 million from the previous year. Net financial debt excluding IFRS 16 was SEK 1,700 (1,511) million. The equity/assets ratio increased to 36 (34) percent. The equity/assets ratio excluding IFRS 16 was 47 (44) percent.

Tax

Tax for the period amounted to SEK 85 (32) million and was largely attributable to utilisation of tax values in the quarter's loss carryforwards.

Investments

Investments for the period amounted to SEK 238 (148) million (gross) and SEK 237 (147) million (net). The difference between gross and net is the divestment of financial assets and property, plant and equipment. Depreciation and amortisation for the same period amounted to SEK -111 (-89) million. The difference is mainly due to the comparative period's depreciation/amortisation being positively affected by a reversed write-down of assets in subsidiaries of approximately SEK 11 million.

Personnel

The average number of employees was 908 (876), an increase of 32 from the previous year. Personnel costs amounted to SEK 171 million (SEK 137 million). The increase was mainly due to sport shops aquired in Trysil and expanded areas of operation outside of the ski season.

Related-party transactions

Mats and Fredrik Paulsson together with their family and companies are the principal owners of SkiStar, with 47 percent of the votes and 24 percent of the capital as at 30 November 2022, and they are also the principal owners of Peab with which SkiStar has a business relationship. During the three-month period, purchases were made from Peab amounting to SEK 17 (25) million. The outstanding liability to Peab was SEK 4 (12) million. Sales to Peab amounted to SEK 0 (1) million and the outstanding receivable was SEK 0 (0) million.

Purchases from associates during the quarter amounted to SEK 43 (25) million and sales to associates amounted to SEK 1 (1) million. Net receivables from associates totalled SEK 20 (17) million, SEK 20 (21) million of which related to loans to associates. In addition to the Group's related-party transactions, the Parent Company carries out transactions with subsidiaries. Disclosures of related-party transactions and a description of their nature can be found in note 35 of the 2021/22 Annual Report.

Parent company

Net sales for the Parent Company totalled SEK 157 (113) million during the first quarter. Net investments amounted to SEK 132 (328) million.

Ahead of the 2022/23 winter season

The staycation trend continues in all markets in Scandinavia. Despite global instability, bookings are only three percent down compared with the same period in 2019/20, which is the last comparable winter season before the pandemic. Compared with the same period in the previous year, when society was affected by travel and other Covid-related restrictions, bookings for 2022/23 are weaker, down 13 percent. Bookings are impacted by a negative effect caused by the calendar during the Christmas/New Year period. The business model is based on a large proportion of variable costs, mainly in the form of personnel costs linked to operations, which can be adjusted to demand.

As previously announced, operational investments planned for 2022/23 total SEK 622 million. These include a major initiative to modernise and wind-proof SkiStar Åre, which is underway, and a new express lift, Stjärnliften, which has been put into service. In addition, the investments consist of extensive upgrades, with a particular focus on snow capacity, replacement investments and new summer activities.

The funding of these historically high investment levels using cash flow from the operating activities is proof of the success of SkiStar's business model.

SUSTAINABILITY

Sustainability and responsible entrepreneurship are an integral part of SkiStar's strategy, business model, governance and culture. SkiStar's strategic framework is built on three foundations: safe & secure, sustainability and employees & culture. These foundations permeate everything we do and are a cornerstone of our business. SkiStar's sustainability focus areas are Activity & Recreation, Ecosystem & Impact and Dialogue & Interaction.

News during the Quarter

Activity & Recreation

• The summer skiing activity at Stockholm Hammarbybacken opened during the quarter. Since opening, over 9,000 guests have used the activity.

• SkiStar's work to get more children and young people moving continues in line with the strategy. So, during the quarter, SkiStar and the Swedish Skiing Association renewed the collaboration with 'Alla på snö' (World Snow Day), giving children and young people free access to equipment, facilities and guidance to explore the joy of skiing or snowboarding.

Ecosystem & Impact

• During the past quarter, SkiStar continued its electrification journey, including the start of a collaboration with Vidde Mobility, which produces electric snowmobiles. The collaboration involves jointly testing the first prototype and SkiStar, as the first customer, placing a pre-order for 50 electric snowmobiles. The goal is to have these in operation by 2025.

• In order to achieve SkiStar's long-term climate goals, more circular business models need to be introduced. During the quarter, the company launched the sale of used skis through the SkiStar Pre Used concept at skistarshop.com. This winter, SkiStar will also trial the sale of used ski clothing and the rental of clothing in Sälen.

• As part of SkiStar's financing, together with one of our banks, DNB, we have included a sustainability link in one of our major credit facilities. We are doing this to link clear incentives to achieving our sustainability goals, which in the long run leads to more efficient financing with an important partner.

Dialogue & Interaction

• The tourism industry is Sweden's most effective way of creating jobs and supporting integration.* SkiStar contributes to thriving rural communities and job opportunities. During the quarter, SkiStar has filled 2,200 posts spread over 80 different positions in the Swedish and Norwegian mountain destinations for the coming winter season. *Source Rapport Visita: Besöksnäringen bryter utanförskap.

About the sustainability section of this Interim Report

This is a quarterly follow-up of SkiStar's sustainability work. The starting point is SkiStar's annual sustainability report. The sustainability section has not been prepared in accordance with the provisions of Chapter 6, Section 1, of the Annual Accounts Act or the GRI guidelines and does not therefore address all issues. An overview of the sustainability initiatives is published annually in the sustainability report. Read more at: https:// www.skistar.com/en/corporate/sustainability/.

OTHER INFORMATION

The SkiStar share

The number of shareholders was 60,150 on 30 November 2022, which is an increase of 2,833 (4.9 percent) since 31 August 2022. SkiStar's class B shares are listed on the Nasdaq Stockholm, Mid Cap. The number of shares was 78,376,056, of which 74,728,056 are class B shares. The closing price of the SkiStar share was SEK 114.10 on 30 November 2022.

Regulatory press releases during the quarter and after the end of the period

  • 27/09/2022 Invitation to conference call with web presentation of SkiStar AB's year-end report for 2021/22.
  • 04/10/2022 SkiStar Year-End Report September 2021-August 2022
  • 03/11/2022 Notice to Annual General Meeting of SkiStar AB
  • 16/11/2022 SkiStar publishes Annual and Sustainability Report for 2021/22
  • 08/12/2022 Anders Örnulf is leaving as CFO for SkiStar
  • 10/12/2022 Bulletin from Annual General Meeting of SkiStar AB
  • 12/12/2022 Invitation to conference call with web presentation of SkiStar AB's Interim Report for Q1, 2022/23

The press releases are available in full at www.skistar.com/en/corporate.

Annual General Meeting and Inagural Board Meeting

At SkiStar's annual general meeting, held in Sälen on 10 December 2022, 243 shareholders participated in person, by proxy or by postal voting, representing 77 percent of the votes in the Company. The following decisions were made at the AGM.

  • A dividend of SEK 3.00 per share.
  • Anders Sundström, Lena Apler, Sara Karlsson, Fredrik Paulsson, Gunilla Rudebjer Anders Svensson and Vegard Søraunet were re-elected to the board.
  • Anders Sundström was re-elected chairman of the board.
  • Deloitte AB was elected as auditor for a period of one year. Kent Åkerlund was appointed chief auditor.

The following decisions were made at the inaugural board meeting. • Lena Apler, Fredrik Paulsson and Gunilla Rudebjer were re-elected as members of the Audit Committee, with Lena Apler as Chairman.

• Anders Sundström and Vegard Søraunet were re-elected as members of the Remuneration Committee and Anders Svensson was elected as a new member. Anders Sundström was re-elected as Chairman.

Risks and uncertainties

The risks and uncertainties described below apply to both the parent company and group. Like all companies and business operations, SkiStar is exposed to various risks related to the business. For SkiStar, it is important to identify the risks that may prevent the company from achieving defined targets and to determine whether the risks are in line with risk propensity. Where necessary, measures are taken to avoid, minimise or monitor identified risks. The purpose of risk management is to continuously assess and manage the risks that arise in the operations and to ensure that it forms the basis for successful sustainability work. SkiStar's risk process, ownership, governance and management are discussed and evaluated in the company's audit committee and board of directors. The most relevant risk factors and how they are managed are described in the annual and sustainability report and are grouped within sustainability risks, operational risks and financial risks. For a further description of risks and uncertainties, please refer to the administration report and note 32 in the Annual and sustainability report for 2021/22.

Condensed consolidated statement of comprehensive income

3 MONTHS
1 Sep-30 Nov
FULL YEAR
1 Sep-31 Aug
SEK THOUSANDS 2022/23 2021/22 2021/22
Operating Revenue 177,151 154,914 4,092,252
Income Other income 4,019 2,793 25,541
Total operating income 181,170 157,707 4,117,794
Operating Goods for resale -78,226 -59,579 -980,227
Expenses Other external expenses -264,119 -203,088 -1,029,920
Personnel costs -171,232 -137,385 -854,126
Cost of sold interests in accommodation/exploitation asset -365 -1,157 -21,034
Share in profit/loss of joint ventures/associates -7,006 -737 65,095
Depreciation/amortisation of tangible and intangible fixed assets -111,036 -89,428 -429,390
Reversal of previous write-down 15,688
Operating profit/loss -450,815 -333,667 883,879
Net financial items -23,971 -13,175 -18,211
Profit/loss before tax -474,786 -346,841 865,669
Tax 84,580 31,966 -201,116
Profit/loss for the period -390,206 -314,875 664,553
3 MONTHS
1 Sep-30 Nov
FULL YEAR
1 Sep-31 Aug
SEK THOUSANDS 2022/23 2021/22 2021/22
Other Comprehensive Income
Items that may be reclassified to profit or loss
Change in fair value of cash flow hedges for the period 1,685 2,662
Deferred tax on cash flow hedges -371 -586
Exchange differences on translation of foreign operations for the period -16,715 4,827 49,098
Other comprehensive income for the period -16,715 6,141 51,174
Total comprehensive income for the period -406,921 -308,734 715,727
Profit/loss for the period attributable to:
Shareholders of the Parent -389,945 -310,998 666,525
Non-controlling interests -261 -3,877 -1,972
Profit/loss for the period -390,206 -314,875 664,553
Comprehensive income for the period attributable to:
Shareholders of the Parent -406,608 -305,128 715,811
Non-controlling interests -313 -3,606 -85
Total comprehensive income for the period -406,921 -308,734 715,727
Earnings per share, SEK -4.98 -3.97 8.50
Number of shares outstandig at the end of the period 78,376,056 78,376,056 78,376,056
Average number of shares outstanding 78,376,056 78,376,056 78,376,056

Condensed consolidated statement of financial position

ASSETS, SEK THOUSANDS 30 Nov 2022 30 Nov 2021 31 Aug 2022 EQUITY AND LIABILITIES, SEK THOUSANDS 30 Nov 2022 30 Nov 2021 31 Aug 2022
Non-current assets Equity Share capital 19,594 19,594 19,594
Intangible assets 190,292 183,429 197,669 Other contributed capital 397,573 397,573 397,573
Property, plant and equipment 4,398,854 3,679,249 4,239,491 Reserves -44,658 -58,529 -27,995
Right of use assets 1,865,473 1,394,127 1,927,954 Retained earnings, including profit/loss for the period 2,578,060 2,094,538 2,968,005
Investments in joint ventures/associates 846,421 761,967 854,263 Equity attributable to shareholders of the Parent 2,950,569 2,453,177 3,357,177
Other investments and securities held as non-current assets 40,962 33,818 32,173 Non-controlling interests 1,815 12,114 2,128
Derivatives 50,789 58,069 Total equity 2,952,384 2,465,291 3,359,306
Other non-current receivables 49,987 81,411 50,555
Total non-current assets 7,442,778 6,134,001 7,360,174 Non-current liabilities
Liabilities to credit institutions 1,292,453 1,111,300 1,300,825
Current assets Provisions for pensions 17,719 14,899 17,335
Inventories 428,874 269,197 295,904 Long-term lease liabilities 1,808,663 1,341,731 1,865,743
428,874 269,197 295,904 Derivatives 2,360
Deferred tax liabilities 195,009 95,118 196,266
Trade receivables 49,451 59,480 37,830 Total non-current liabilities 3,313,844 2,565,408 3,380,169
Tax receivables 96,844 90,007 76,210 Current liabilities
Other current receivables 78,557 43,485 74,365 Liabilities to credit institutions 448,524 514,233 316,647
Prepaid expenses and accrued income 130,525 98,510 104,430 Trade payables 333,905 250,476 223,159
Assets held for sale 344,635 Tax liabilities 48,189 64,138 132,532
355,377 636,118 292,836 Short-term lease liabilities 123,449 107,269 124,745
Other current liabilities 723,993 762,442 267,369
Cash & cash equivalents 29,328 98,937 24,610 Liabilities held for sale 160,186
Total current assets 813,579 1,004,252 613,350 Accrued expenses and deferred income 312,069 248,813 169,597
TOTAL ASSETS 8,256,357 7,138,252 7,973,524 Total current liabilities 1,990,128 2,107,554 1,234,049
Total liabilities 5,303,973 4,672,962 4,614,218
TOTAL EQUITY AND LIABILITIES 8,256,357 7,138,252 7,973,524

Condensed consolidated statement of changes in equity

EQUITY ATTRIBUTABLE TO SHAREHOLDERS OF THE PARENT

SEK Share capital Other contribu
ted capital
Translation
reserves
Hedging
reserves
Retained earnings
and profit for the
year
Total Non-controlling
interests
Totalt
equity
Opening equity, 1 Sep 2021 19,594 397,573 -62,402 -1,997 2,405,537 2,758,305 15,720 2,774,026
Profit/loss for the period -310,999 -310,999 -3,877 -314,875
Other comprehensive income for the period 4,556 1,314 5,870 271 6,141
Comprehensive income for the period 4,556 1,314 -310,999 -305,128 -3,606 -308,734
Closing equity, 30 Nov 2021 19,594 397,573 -57,846 -683 2,094,538 2,453,177 12,114 2,465,292
Opening equity, 1 Sep 2022 19,594 397,573 -28,074 79 2,968,005 3,357,177 2,128 3,359,306
Profit/loss for the period -389,945 -389,945 -261 -390,206
Other comprehensive income for the period -16,663 -16,663 -52 -16,715
Comprehensive income for the period -16,663 -389,945 -406,608 -313 -406,921
Closing equity, 30 Nov 2022 19,594 397,573 -44,737 79 2,578,060 2,950,569 1,815 2,952,384

Condensed consolidated statement of cash flows

3 MONTHS
1 Sep-30 Nov
FULL YEAR
1 Sep-31 Aug
SEK THOUSANDS 2022/23 2021/22 2021/22
Operating activities Profit/loss after financial items -474,786 -346,842 865,669
Adjustment for non-cash items 152,397 89,031 247,824
-322,389 -257,811 1,113,493
Tax paid -21,129 -19,246 -76,418
Changes in working capital 508,523 626,330 200,519
Cash flow from operating activities 165,005 349,273 1,237,594
Investing activities Acquisition of property, plant and equipment -238,407 -129,260 -763,192
Acquisition of subsidiaries -2,147 -9,923 -34,260
Sale of property, plant and equipment 987 1,889 4,639
Other investing activities -9,035 -9,212 -6,944
Cash flow from investing activities -248,602 -146,506 -799,757
Financing activities Proceeds from borrowings 209,546 295,138 856,382
Repayment of borrowings -82,651 -400,762 -1,014,932
Repayment of lease liabilities -38,050 -25,086 -165,419
Dividend paid -117,564
Cash flow from financing activities 88,845 -130,710 -441,533
Cash flow for the period 5,247 72,057 -3,697
Cash & cash equivalents at beginning of year 24,610 26,556 26,556
Exchange differences -531 324 1,751
Cash & cash equivalents at end of period 29,328 98,937 24,610

The Group's operating segments

3 MONTHS
1 Sep-30 Nov
FULL YEAR
1 Sep-31 Aug
SEK THOUSANDS 2022/23 2021/22 2021/22
OPERATION OF MOUNTAIN RESORTS
External revenue 136,072 120,818 3,642,902
Internal revenue 41,364 4,789 60,309
Capital gains 721 -35 15,901
Total operating income 178,156 125,572 3,719,112
External operating expenses -439,646 -352,098 -2,578,913
Costs from other segments -42,217 -12,393 -103,552
Capital losses -12,349
Share in profit/loss of joint ventures/associates -1,956 -69
Depreciation -57,669 -60,145 -227,011
Operating profit/loss -368,331 -299,132 790,028
Intangible assets 189,666 183,429 196,716
Property, plant and equipment 3,280,592 3,296,411 3,162,290
Financial assets 110,290 61,849 103,760
Operating loans 1,228,705 1,035,026 1,125,310
PROPERTY DEVELOPMENT & EXPLOITATION
External revenue 3,492 1,409 18,527
Exploitation revenue 1,320 3,571 70,149
Internal revenue 11,726 7,705 46,157
Capital gains 960 1,669 272
Total operating income 17,497 14,354 135,106
External operating expenses -17,077 -13,817 -61,749
Costs from other segments -5,823 -139 -3,029
Costs of sold exploitation assets -365 -1,157 -13,835
Capital losses -498 -722 -8,825
Profit/loss from investments in joint ventures and
associates
-5,051 -668 71,804
Depreciation -6,648 -5,772 -27,379
Operating profit/loss -17,965 -7,921 92,094
Property, plant and equipment 908,537 758,375 868,724
Financial assets 827,099 817,438 833,247
Operating loans 512,273 590,506 492,162
3 MONTHS
1 Sep-30 Nov
FULL YEAR
1 Sep-31 Aug
SEK THOUSANDS 2022/23 2021/22 2021/22
OPERATION OF HOTELS
External revenue 38,454 30,275 368,755
Internal revenue 8,345 2 2,485
Capital gains 1,208
Total revenue 46,799 30,276 372,448
External operating expenses -99,823 -60,786 -377,450
Costs from other segments -8,396 -4 -2,370
Capital losses -1,208
Depreciation -8,679 -1,719 -15,175
Operating profit/loss -70,099 -32,234 -23,756
Intangible assets 897 953
Property, plant and equipment 208,983 208,476
Internal revenue -61,436 -12,496 -108,951
Internal costs 61,436 12,496 108,951
Consolidated revenue* 181,019 157,707 4,117,715
Consolidated costs -637,412 -496,954 -3,259,349
Consolidated operating profit/loss -456,393 -339,247 858,366
Consolidated intangible assets 190,292 183,429 197,669
Consolidated property, plant and equipment 4,398,113 4,054,785 4,239,491
Consolidated financial assets 937,390 879,288 937,007
Consolidated operating loans 1,740,978 1,625,532 1,617,472

In the segment report, all leasing contract are reported as operational leasing.

RECONCILIATION BETWEEN SEGMENT REPORT AND CONSOLIDATED COMPREHENSIVE INCOME

SEK THOUSAND 3 MONTHS
1 Sep-30 Nov
FULL YEAR
1 Sep-31 Aug
2022/23 2021/22 2021/22
Operating profit according to segment report -456,393 -339,247 858,366
Reversal of leasing cost attibuted to IFRS 16 44,360 38,114 169,099
Depreciations attributable to IFRS 16 -38,782 -32,533 -143,586
Operating profit according to consolidated comprehensive income -450,815 -333,666 883,879

Condensed income statement - parent company

3 MONTHS
1 Sep-30 Nov
FULL YEAR
1 Sep-31 Aug
3 MONTHS
1 Sep-30 Nov
FULL YEAR
1 Sep-31 Aug
SEK THOUSANDS 2022/23 2021/22 2021/22 SEK THOUSANDS 2022/23 2021/22 2021/22
Operating income Revenue 154,679 112,642 2,875,348 Other comprehensive income
Other operating income 2,128 2,121 13,601 Items that may be reclassified to profit or loss
Total operating income 156,807 114,763 2,888,949
Operating expenses Goods for resale -61,265 -46,910 -707,820 Change in fair value of cash flow hedges for the period 1,685 2,662
Other external expenses -246,646 -178,376 -868,957 Deferred tax on cash flow hedges -371 -586
Personnel costs -110,256 -81,958 -564,967 Other comprehensive income for the year 1,314 2,076
Cost of sold interests in accommodation/exploitation -7,250
Depreciation/amortisation of assets -43,508 -39,794 -169,831 Total comprehensive income for the year -243,313 -185,529 456,663
Operating profit/loss -304,867 -232,274 570,124
Net financial items -2,307 -1,514 20,174
Profit/loss after net financial items -307,174 -233,788 590,298
Appropriations -15,340
Profit/loss before tax -307,174 -233,788 574,959
Tax 63,861 46,945 -120,372
Profit/loss for the period -243,313 -186,843 454,587

Condensed balance sheet - parent company

ASSETS, SEK THOUSANDS 30 Nov 2022 30 Nov 2021 31 Aug 2022 EQUITY AND LIABILITIES, SEK THOUSANDS 30 Nov 2022 30 Nov 2021 31 Aug 2022
Non-current assets Intangible assets 71,836 77,204 76,087 Equity
Property, plant and equipment 2,249,660 1,794,200 2,159,606 -Restricted equity Share capital 19,594 19,594 19,594
Statutory reserve 25,750 25,750 25,750
Financial assets Investments in Group companies 255,278 211,428 245,473 Development fund 5,625 4,309 5,625
Investments in joint ventures/associates 2,770 2,812 2,770 50,969 49,653 50,969
Derivatinstrument 26,202 19,091 17,392
Other investment and securities held as non-current-assets 27,261 29,883 -Non-restricted equity Share premium reserve 4,242 4,242 4,242
Other non-current receivables 26,926 23,831 26,699 Retained earnings 1,239,000 902,532 784,414
Receivables from Group companies 189,750 201,750 192,750 Profit/loss for the year -243,313 -186,843 454,587
Total non-current assets 2,849,681 2,330,316 2,750,660 999,929 719,931 1,243,243
Total equity 1,050,898 769,583 1,294,213
Current assets
-Inventories Goods for resale 247,845 157,860 138,696 Non-current liabilities
247,845 157,860 138,696 -Non-current interest-bearing
liabilities
Liabilities to credit institutions 477,485 626,985 480,485
-Current receivables Trade receivables 27,610 33,948 12,973 -Provisions Provisions for pensions 17,719 14,899 17,335
Receivables from Group companies 457,411 657,970 466,959 -Non-current non-interest-be Derivative liabilities 5,956
Tax receivables 78,253 76,490 61,599 aring liabilities Deferred tax liabilities 153,818 101,852 159,863
Other current receivables 23,942 19,188 34,408 Total non-current liabilities
Prepaid expenses and accrued income 110,088 77,272 91,155 649,023 749,693 657,683
697,303 864,867 667,095 -Current liabilities Liabilities to credit institutions 211,450 62,000 124,818
Liabilities to Group companies 923,204 913,440 957,434
-Cash and cash equivalents Cash and bank balances 783 81,954 785 Trade payables 264,009 191,086 148,008
Total current assets 945,931 1,104,681 806,576 Other current liabilities 517,437 599,497 269,755
TOTAL ASSETS 3,795,613 3,434,996 3,557,235 Accrued expenses and deferred income 179,592 149,697 105,325
Total current liabilities 2,095,693 1,915,720 1,605,340
Total liabilities 2,744,715 2,665,413 2,263,023
TOTAL EQUITY AND LIABILITIES 3,795,613 3,434,996 3,557,235

Intra-group receivables and liabilities are largely attributable to the overdraft facility.

The Group's key performance indicators and data per share

3 MONTHS
1 Sep-30 NOV
KEY PERFORMANCE INDICATORS 2022/23 2021/22 2020/21 2019/20 2018/19
Revenue*, SEK thousand 177,151 154,914 153,749 120,935 196,378
Operating income*, SEK thousand 181,170 157,707 156,074 124,521 198,727
Profit/loss before tax, SEK thousand -474,786 -346,842 -306,965 -321,524 -218,013
Profit/loss after tax, SEK thousand -390,206 -314,876 -250,911 -244,631 -144,121
Cash flow from operating activities, SEK thousand 165,005 349,273 90,971 334,459 284,069
Total cash flow, SEK thousand 5,248 72,056 -28,289 -29,001 -28,478
Return on:
-capital employed, % -6 -6 -5 -7 -5
-equity, % -12 -12 -10 -10 -6
-total assets, % -5 -5 -5 -6 -4
Gross margin, % -188 -148 -130 -190 -73
Operating margin, % -249 -212 -188 -262 -105
Net margin, % -262 -220 -197 -258 -110
Equity/assets ratio, % 36 34 38 38 44

*) With effect from Q2,2020/21, all payments from SkiStar's customers for accommodation are recognised as revenue and the Company's payments to accommodation owners are recognised as an operating expense on the line 'Goods for resale'. The Company previously reported the difference between revenue from rental activities and payments to accommodation owners as net commission income under revenue. The comparative figures in this report have been restated. However, the comparative figures for 2018/19 and earlier have not been restated.

2022/23 2021/22 2020/21
Q1 Q4 Q 3 Q 2 Q 1 Q 4 Q 3 Q 2
Revenue*, SEK thousand 177,151 224,048 1,535,645 2,177,645 154,914 183,826 1,023,345 1,327,861
Operating income*, SEK thousand 181,170 226,739 1,537,977 2,195,371 157,707 239,264 1,024,255 1,339,531
Profit/loss before tax, SEK thousand -474,786 -268,684 561,312 919,883 -346,842 -4,986 112,154 445,970
Profit/loss after tax, SEK thousand -390,206 -211,932 438,942 752,419 -314,876 80,206 39,153 365,183
Cash flow from operating activities, SEK thou
sand
165,005 -56,176 -288,947 1,236,797 349,273 40,615 -93,241 660,156
Total cash flow, SEK thousand 5,247 -194,428 -588,097 706,771 72,057 -13,851 -386,437 422,457
Gross margin, % neg neg 43 47 neg 42 22 40
Operating margin, % neg neg 36 43 neg 6 12 33
Net margin, % neg neg 36 42 neg neg 11 33
30 NOV Helår
DATA PER SHARE 1) 2022 2021 2020 2019 2018 2021/22
Share price, SEK 114.10 164.00 98.30 123.00 111.75 137.40
Average number of shares 78,376,056 78,376,056 78,376,056 78,376,056 78,376,056 78,376,056
Earnings, SEK -4.98 -3.97 -3.12 -3.03 -1.73 8.50
Cash flow from operating activities, SEK 2.11 4.46 1.16 4.27 3.62 15.79
Share price/cash flow, times 54.2 36.8 84.7 28.8 30.8 8.7
Equity, SEK 38 31 29 30 29 43
Price/equity, % 303 521 335 413 388 321
2022/23 2021/22 2020/21
Q1 Q4 Q 3 Q 2 Q 1 Q 4 Q 3 Q 2
Average number of shares 78,376,056 78,376,056 78,376,056 78,376,056 78,376,056 78,376,056 78,376,056 78,376,056

1) Recalculated with respect to the 2:1 split carried out on 17 January 2019 as resolved at the annual general meeting on 15 December 2018. Number of shares for previous periods have been adjusted.

Earnings SEK -4.98 -2.70 5.60 5.61 3.97 0.87 0.60 4.70 Cash flow from operating activities, SEK 2.11 -0.72 -3.73 15.78 4.46 0.52 -1.19 8.42 Equity, SEK 38 43 45 40 31 35 34 34

Reconciliation of alternative performance measures

SEK THOUSANDS 2022/23 2021/22 2020/21 2019/20 2018/19
RETURN ON CAPITAL EMPLOYED Q 1 Q 1 Q 1 Q 1 Q 1
Profit after financial items -474,786 -346,842 -306,965 -321,524 -218,013
Finance income 9,701 13,210 14,147 8,713 11,316
Finance costs -33,672 -26,384 -27,988 -4,400 -20,333
Net financial items -23,971 -13,175 -13,842 4,313 -9,016
Profit after financial items, plus finance costs -441,114 -320,458 -278,976 -317,123 -197,680
2022/23 2021/22 2020/21 2019/20 2018/19
CAPITAL EMPLOYED Q 1 Aug 2022 Q 1 Aug 2021 Q 1 Aug 2020 Q 1 Aug 2019 Q 1 Aug 2018
Assets 8,257,020 7,973,524 7,138,252 6,873,998 6,023,435 6,023,251 6,080,256 5,065,776 5,085,971 4,870,568
Non-current non-interest-bearing liabilities 195,672 196,266 122,499 142,008 164,880 225,206 140,212 226,546 185,620 221,113
Current non-interest-bearing liabilities 1,418,155 792,657 1,486,054 767,365 901,646 562,156 1,199,340 478,637 1,096,002 537,253
Total non-interest-bearing liabilities 1,613,827 988,924 1,608,553 909,373 1,066,526 787,361 1,339,553 705,182 1,281,622 758,366
Capital employed 6,643,193 6,984,601 5,529,699 5,964,625 4,956,909 5,235,889 4,740,703 4,360,594 3,804,349 4,112,202
Average capital employed 6,813,897 5,747,162 5,096,399 4,550,649 3,958,275
Return on capital employed -6% -6% -5% -7% -5%
RETURN ON EQUITY
Equity 2,952,385 3,359,306 2,465,292 2,774,026 2,296,399 2,560,524 2,336,050 2,602,064 2,258,351 2,421,089
Average equity 3,155,845 2,619,659 2,428,462 2,469,057 2,339,720
Profit after tax -390,206 -314,876 -250,911 -244,631 -144,121
Return on equity -12% -12% -10% -10% -6%
RETURN ON TOTAL ASSETS
Total assets 8,257,020 7,973,524 7,138,252 6,873,998 6,023,435 6,023,251 6,080,256 5,065,776 5,085,971 4,870,568
Average total assets 8,115,272 7,006,125 6,023,343 5,573,016 4,978,269
Return on total assets -5% -5% -5% -6% -4%

Figures for 2018/19 and earlier have not been adjusted for IFRS 16, as the Company decided to use the simplified transition approach. The first year of IFRS 16 was the financial year 2019/20.

Conducting skiing operations requires large capital investments and a stable financial base is therefore important. SkiStar uses these alternative key performance indicators as part its monitoring of the financial base.

Reconciliation of alternative performance measures

SEK THOUSANDS 3 MONTHS
1 Sep-30 Nov
FINANCING AND INTEREST-BEARING LIABILITIES 2022/23 2021/22 2021/22
Non-current interest-bearing liabilities to credit institutions 1,292,453 1,111,300 1,300,825
Long-term leasing liabilities 1,808,663 1,341,731 1,865,743
Provisions for pensions 17,719 15,588 17,335
Current interest-bearing liabilities to credti institutions 448,524 514,233 316,647
Short-term lease liabilities 123,449 107,269 124,745
Net interest-bearing liabilities 3,690,808 3,089,431 3,625,295
Other non-current receivables 49,987 81,411 50,555
Non-interest-bearing part of non-current receivables -804 -33,549 -1,572
Interest-bearing current receivables 1,265 1,915 1,265
Cash and cash equivalents 29,328 98,937 24,610
Interest-bearing receivables 79,777 148,714 74,858
Financial net debt (interest-bearing receivables - net interest-bearing lia
bilities)
3,611,031 2,940,717 3,550,437
3 MONTHS
1 Sep-30 Nov
FULL YEAR
1 Sep-31 Aug
EQUITY/ASSETS RATIO EXCLUDING IFRS 16 2022/23 2021/22 2021/22
Equity 3,013,092 2,514,515 3,416,618
Total assets 6,390,884 5,744,125 6,045,569
Equity/assets ratio, % excluding IFRS 16 47% 44% 57%

NOTES

Pledged assets and contingent liabilities

PLEDGED ASSETS, SEK THOUSAND 30 Nov 2022 30 Nov 2021 31 Aug 2022
Group* 3,087,562 2,136,485 2,992,995
Parent Company 535,106 532,286 534,722
CONTINGENT LIABILITIES, SEK THOUSAND
Group 690,351 605,550 473,864
Parent Company 1,706,336 1,606,170 1,510,353

* The year's change in the proportion of pledges is attributable to the period's new acquisitions and increased assets at, above all, the Group's Norwegian destinations.

Accounting principles

This Interim Report has been prepared in accordance with IAS 34 Interim Financial Reporting. The consolidated financial statements were prepared in accordance with International Financial Reporting Standards (IFRS) as adopted by the EU and the Swedish Annual Accounts Act. The Parent Company's accounts were prepared in accordance with the Annual Accounts Act and the Swedish Financial Reporting Board's RFR 2 Accounting for Legal Entities. The accounting policies and methods of calculation applied for the Group and Parent Company are the same as those applied in preparing the most recent annual accounts and consolidated financial statements.

Preparation of financial statements in compliance with IFRS requires Company management to make accounting estimates and judgements, as well as to make assumptions that affect the application of the accounting policies and the carrying amounts of assets, liabilities, income and expense. The actual outcome may differ from these estimates and assumptions. Certain statements contained in this report are forward-looking and reflect the current assessments of the Company and Board of Directors as regards future circumstances. None of the new IFRS standards, amended standards and interpretations applicable from 1 September 2022 have had a material impact on the fiancial reporting of the Group or the Parent Company. No new or changed standards have been applied prematurely.

NOTES, continuation

Segment reporting

Operations are monitored and presented by SkiStar in the segments Operation of Mountain Resorts, Property Development and Exploitation and Operation of Hotels. Operation of Mountain Resorts comprises the operation of mountain resorts and the sale of all products and services in this area, such as SkiPass, accommodation, activities, articles in ski shops etc. The focus is on sales and efficient operation. Earnings are charged with the segment's own costs as well as internal rents, mainly for guest accommodation rented from Property Development and Exploitation. The segment's non-current assets are mainly property, plant and equipment used directly in the operations, such as pistes and lifts, or used or rented out for activities that complement the segment, such as ski shops, equipment hire and restaurants. Property Development and Exploitation comprises the management of assets that can be exploited or used in the segment or leased to the Operation of Mountain Resorts segment. Segment revenue consists of the sale of land and other properties, the sale of weekly shares in Vacation Club, and the renting of accommodation, both through the segment and associated companies, to guests in the Operation of Mountain Resorts segment. The segment's assets consist of land and other properties, as well as shares in tenant-owner associations and associated companies focusing on hotels and the renting of cabins and apartments close to the Group's skiing areas. Operation of Hotels includes activities related to hotels conducted under the SkiStar brand and under SkiStar's management. SkiStar's operation of hotels is conducted as a tenant of the hotel properties in question. Operation of Hotels includes revenue from accommodation, restaurants and other goods and services provided in connection with the hotels. The hotels included in the new segment are SkiStarLodge Experium Lindvallen, Sälen, SkiStar Lodge Hundfjället, Sälen, SkiStar Lodge Suites, Hemsedal, SkiStar Lodge Alpin, Hemsedal, Radisson Blu Resort, Trysil and Radisson Blu Mountain Resort & Residences, Trysil. As of 1 July 2022, the Ski Lodge Skalspasset apartment complex in Vemdalen is also included.

DISTRIBUTION OF REVENUE PER SEGMENT, SEK MILLION

3 MONTHS
1 Sep-30 Nov
FULL YEAR
1 Sep-31 Aug
2022/23 2021/22 2021/22
OPERATION OF MOUNTAIN RESPORTS
SkiPass 4 6 1,731
Accommodation 13 14 920
Ski rental 3 1 224
Ski school/Activities 61
Sporting goods outlets 71 47 289
Restaurants 5 73
Property services 16 12 127
Other 25 35 211
Total Operation of Mountain Resorts 132 121 3,637

PROPERTY DEVELOPMENT

AND EXPLOITATION
Total Property Development and Exploitation 6 6 88
OPERATION OF HOTELS
Accommodation 15 16 262
Property 2 1 12
Restaurants 15 10 72
Other 7 3 21
Total Operation of Hotels 39 30 367
Group total 177 157 4,092

DISTRIBUTION OF REVENUE PER SEGMENT AND COUNTRY, SEK MILLION

3 MONTHS
1 Sep-30 Nov
FULL YEAR
1 Sep-31 Aug
REVENUE PER COUNTRY 2022/23 2021/22 2021/22
Sweden
- Operation of Mountain Resorts 90 93 2,755
- Property Development and Exploitation 6 5 88
- Operation of Hotels 13 2 85
Norway
- Operation of Mountain Resorts 42 25 862
- Property Development and Exploitation 1
- Operation of Hotels 26 28 282
Austria 1) 4 20
Group total* 177 157 4,092

1) There are no Property Development and Expolitation operations or Operation of Hotels in Austria.

DEFINITIONS

The financial key figures are used in Swedish listed companies and by analysts. The alternative performance measures are used by management to monitor and control operations and by analysts. See pages 16-17 for comparative reconciliation of alternative performance measures.

FINANCIAL DEFINITIONS

Average interest expenses Interest expenses divided by average interest-bearing liabilities.

Cash flow per share

Cash flow before changes in working capital divided by the average number of shares.

Earnings per share

Profit/loss for the year attributable to shareholders of the Parent divided by the average number of shares.

Equity per share

Equity divided by the average number of shares for the reporting period.

Equity/Assets ratio

Equity as a percentage of total assets.

Equity/Assets ratio excluding IFRS 16 - Leasing

Equity excluding effects of IFRS 16 as a percentage of total assets excluding assets of IFRS 16.

Gross Margin

Operating profit/loss before depreciation/amortisation as a percentage of revenue.

Interest-bearing liabilities

Current and non-current liabilities to credit institutions, provisions for pensions and items in other current liabilities that are interest-bearing.

Net financial debt

Interest-bearing receivables less interest-bearing liabilities.

Net margin

Profit/loss before tax as a percentage of revenue.

Operating margin

Operating profit/loss after depreciation/amortisation as a percentage of revenue.

Operating profitperating profit/loss

Revenue less cost of goods for resale, personnel costs, other operating expenses, depreciation, profit/loss from joint ventures/associates and negative goodwill.

Return on average equity

Profit/loss after tax in relation to average equity.

Return on capital employed

Profit/loss after net financial items plus finance costs as a percentage of average capital employed. Capital employed is defined as assets less non-interest-bearing liabilities.

Return on total assets

Profit/loss after net financial items plus finance costs as a percentage of average total assets.

OTHER DEFINITIONS

ALF

Norske Alpinanlegg og fjelldestinasjoner (Norwegian Ski Lift Association).

Booking volume

A comparison of the number of booked overnight stays between two defined periods.

Financial Year

SkiStar's financial year covers the period 1 September to 31 August. First quarter (Q 1) September – November Second quarter (Q 2) December – February Third quarter (Q 3) March – May Fourth quarter (Q 4) June – August

Occupancy Rate

Accommodation bookings as a percentage of the beds mediated by SkiStar at 100% capacity in the period beginning the third week in December and ending the third week in April.

Overnight stay One booked night in a cabin, apartment or hotel room.

Skier Days One day's skiing with a SkiPass.

SkiPass Card providing access to ski lifts.

SLAO Svenska Skidanläggningars Organisation (Swedish Ski Lift Organisation).

Presentation of the report

SkiStar will present this report via webcast on 19 December 2022, 10:00 a.m. CET. Find the dial-in information and link to the webcast on www.skistar.com/en/corporate.

Financial information

Financial year 2022/23

The interim reports and the year-end report will be published as follows;

  • Half-Year Report Q2, 1 September 2022-28 February 2023, 21 March 2023, at 07.15 a.m. CET.
  • Interim Report Q3, 1 September 2022-31 May 2023, 20 June 2023, at 07.15 a.m. CET.
  • Year-End Report, Q4, 1 September 2022-31 August 2023, 3 October 2023, at 07.15 a.m. CET.

This Interim Report has not been subject to review by the company's auditor.

The CEO assures that this Interim Report provides a true and fair view of the parent company's and the group's operations, financial position and performance, and describes the material risks and uncertainties faced by the parent company and the other group companies.

Sälen, 19 December 2022

Stefan Sjöstrand CEO

This information is information that SkiStar AB is obliged to make public pursuant to the EU Market Abuse Regulation. The information was submitted for publication, through the agency of the contact person set out above, at 19 December 2022, 07.15 a.m. CET.

SKISTAR IN BRIEF

The mountain tourism company SkiStar AB (publ) is listed on the Mid Cap list of the Nasdaq Stockholm exchange. The Group owns and operates alpine ski resorts in Sälen, Vemdalen, Åre and Stockholm (Hammarbybacken) in Sweden and in Hemsedal and Trysil in Norway. Our vision is to create memorable mountain experiences with a focus on alpine skiing in the winter and active holidays in the summer. Sustainability and responsible entrepreneurship are an integral part of SkiStar's strategy, business model, governance and culture. For more information, see www.skistar.com/en/corporate.

Business concept

As the leading tour operator for Scandinavia, SkiStar's business concept is to create memorable mountain experiences, develop sustainable destinations and offer accommodation, activities, products and services of the highest quality with our guests in focus.

Business model

Our operations are divided into three segments: Operation of Mountain Resorts, Property Development & Exploitation and Operation of Hotels, as well as a number of central functions.

Shareholder benefits

Shareholders owning at least 200 shares in SkiStar receive a 15-percent discount on SkiStar's offering at all destinations and on their online purchases at skistar.com and skistarshop.com. Read more about booking with a shareholder discount and the full terms and conditions at https://www.skistar.com/en/ corporate/investors/shareholder-discount/.

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*SNOW PARKS
STARSHOP* EQPE
STARSHOP*
CONCEPT STORE
SKISTAR * LIVING
TARSHOP.COM* SKISTAR LODGE

SkiStar Member is SkiStar's customer club. At the end of the 2022/23 financial year, SkiStar Member had 1.5 million registered members.

SKISTAR AB (PUBL) SE-780 91 SÄLEN Reg. No: 556093-6949 Tel: +46 280 880 50 E-mail: [email protected] www.skistar.com

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