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ASSA ABLOY

Quarterly Report Oct 26, 2022

2882_10-q_2022-10-26_67a625e6-308c-46ed-9083-d80e32e7eb53.pdf

Quarterly Report

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Quarterly Report Q3 2022 26 October 2022

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Very strong performance in the quarter

Third quarter

  • Net sales increased by 33% to SEK 31,820 M (23,930), with organic growth of 14% (7) and acquired net growth of 3% (2). Exchange-rates affected sales by 16% (–1).
  • Very strong organic growth in Entrance Systems, Global Technologies and Americas, good growth in EMEIA, but organic sales declined in Asia Pacific.
  • Six acquisitions with combined annual sales of about SEK 1,000 M were signed in the quarter.
  • The US regulator will seek to block ASSA ABLOY's proposed acquisition of the HHI division of Spectrum Brands. ASSA ABLOY and Spectrum Brands will contest in court this effort to oppose the transaction.
  • Operating income (EBIT) increased by 47% and amounted to SEK 4,973 M (3,392), with an operating margin of 15.6% (14.2). Excluding an operating loss of SEK 196 M for the CERTEGO divestment, the operating margin last year was 15.0%.
  • Net income amounted to SEK 3,552 M (2,392).
  • Earnings per share amounted to SEK 3.20 (2.15).
  • Operating cash flow amounted to SEK 4,520 M (3,619).

Organic growth

Operating income

Earnings per share

Sales and income

Third quarter January-September
2021 2022 Δ 2021 2022 Δ
Sales, SEK M 23,930 31,820 33% 69,384 87,878 27%
Of which:
Organic growth 1,576 3,741 14% 6,661 10,351 14%
Acquisitions and divestments 490 857 3% 2,211 790 1%
Exchange-rate effects –361 3,292 16% –3,839 7,353 12%
Operating income (EBIT), SEK M 3,392 4,973 47% 10,168 13,380 32%
Operating margin (EBITA), % 14.8% 16.2% 15.3% 15.8%
Operating margin (EBIT), % 14.2% 15.6% 14.7% 15.2%
Income before tax, SEK M 3,233 4,736 47% 9,719 12,756 31%
Net income, SEK M 2,392 3,552 48% 7,858 9,567 22%
Operating cash flow, SEK M 3,619 4,520 25% 9,881 9,219 –7%
Earnings per share, SEK 2.15 3.20 48% 7.07 8.61 22%

Comments by the President and CEO

Very strong performance in the quarter

Following a very strong sales development during the first half of 2022, the momentum continued during the third quarter with double-digit organic sales growth in most of our markets.

Our organic sales grew by 14%, complemented with 16% positive currency effects and 3% growth from M&A. Entrance Systems and Americas delivered very strong sales growth of 20% and 17% respectively, driven predominantly by a continued strong US market and price realization. Despite continued component shortages, Global Technologies achieved a very strong organic growth of 19% due to our launch of redesigned products and our continued recovery in the travel-related segments. EMEIA reported good organic growth of 4%, driven by very strong demand in Scandinavia and in most emerging markets. Although demand has improved in Southeast Asia and remained very strong in Pacific, organic sales in Asia Pacific were down by 2% as demand in China continued to be very weak.

Excluding an operating loss from divestments in 2021, our EBIT increased by 39% to SEK 4,973 M and the margin improved to 15.6% (15.0), driven by lower material headwind, continued operational efficiencies as well as a significant margin improvement in Global Technologies. Our operating cash flow in the quarter continued to improve, up 25% to SEK 4,520 M.

Delivering on our strategic activities

To accelerate our profitable growth, we are working with a number of strategic activities. One key activity is actively upgrading our installed base from mechanical to electromechanical solutions. We are leading this transition and are investing in new platforms and partner collaborations that, over time, will further strengthen our position in the industry. Our innovation efforts are paying off, and for the fourth consecutive quarter our sales of electromechanical products and solutions grew organically at double-digit rates and were up 16% in the quarter. This transition will also further improve the resilience of our business through more recurring sales and service, both of which achieved double-digit growth in the quarter.

We are continuing to execute our acquisition strategy, with six further acquisitions signed during the quarter, bringing the number of acquisitions closed this year to eleven by the end of September. In September, the U.S. Department of Justice (DoJ) announced that it will seek to block our proposed acquisition of the HHI division of Spectrum Brands. We strongly disagree with the DoJ's characterization of the acquisition and will vigorously contest in court this effort to oppose the transaction.

While growth-generating activities create value, focus on costs is critical. The demand remains strong in most markets, but due to weaker demand in some European markets in the quarter (mainly the UK, France and Benelux), some local organizations have initiated cost-reduction actions to protect their profitability. We have a strong track record of being agile, and we will continue to act in response to possible changes in market conditions.

Lastly, I would like to note that we will host our Capital Markets Day on 16 November 2022 in London, where we will provide an update on our strategy and will display exciting new products and solutions such as mobile credentials and connected doors.

Stockholm, 26 October 2022

Nico Delvaux President and CEO

Sales by quarter and last 12 months

Operating cash flow by quarter and last 12 months

Third quarter

The Group's sales increased by 33% to SEK 31,820 M (23,930). Organic growth amounted to 14% (7). Growth from acquisitions and divestments was 3% (2), of which 4% (4) were acquisitions and –1% (–1) were divestments. Exchangerates affected sales by 16% (–1).

The Group's operating income (EBIT) amounted to SEK 4,973 M (3,392), an increase of 47%. The corresponding operating margin was 15.6% (14.2). Excluding an operating loss of SEK 196 M for the CERTEGO divestment, the operating margin last year was 15.0%. Exchange-rates had an impact of SEK 538 M (–120) on EBIT. Operating income before amortizations from acquisitions (EBITA) amounted to SEK 5,139 M (3,539). The corresponding EBITA margin was 16.2% (14.8).

Net financial items amounted to SEK –237 M (–159). The Group's income before tax was SEK 4,736 M (3,233), an increase of 47% compared with last year. Exchange-rates had an impact of SEK 526 M (–109) on income before tax. The profit margin was 14.9% (13.5).

The estimated effective income tax rate on an annual basis and excluding items affecting comparability was 25% (26). Earnings per share amounted to SEK 3.20 (2.15), an increase of 48% compared with last year. Operating cash flow totaled SEK 4,520 M (3,619), which corresponds to a cash conversion of 0.95 (1.12). The net-debt/equity ratio at the end of the quarter was 0.35 (0.38).

First nine months of the year

The Group's sales for the first nine months of 2022 totaled SEK 87,878 M (69,384), representing an increase of 27%. Organic growth was 14% (11). Growth from acquisitions and divestments was 1% (4), of which 2% (5) came from acquisitions and –1% (–1) from divestments. Exchange-rates affected sales by 12% (–7).

The Group's operating income (EBIT) amounted to SEK 13,380 M (10,168), an increase of 32% compared with last year. The corresponding operating margin was 15.2% (14.7). Operating income before amortizations from acquisitions (EBITA) amounted to SEK 13,849 M (10,621). The corresponding EBITA margin was 15.8% (15.3).

Earnings per share amounted to SEK 8.61 (7.07), an increase of 22% compared with last year. Operating cash flow totaled SEK 9,219 M (9,881), which corresponds to a cash conversion of 0.72 (1.02).

Restructuring measures

A new manufacturing footprint program will be launched at the end of the first quarter of 2023. The closure of factories and offices in the restructuring program is expected to take place over a period of around two years.

Payments related to all restructuring programs amounted to SEK 81 M (130) during the quarter. The restructuring programs proceeded according to plan. At the end of the quarter provisions of SEK 469 M remained in the balance sheet for carrying out the programs.

Quarterly comments by division

Opening Solutions EMEIA

Sales for the quarter in EMEIA totaled SEK 5,758 M (5,044), with organic growth of 4% (7). Sales growth was very strong in Scandinavia and Middle East/Africa/India, with strong growth in East Europe, good growth in DACH and stable development in Finland and South Europe. Sales declined in the UK, France and Benelux. Net sales growth from acquisitions and divestments was 5%. Operating income totaled SEK 825 M (572), which represents an operating margin (EBIT) of 14.3% (11.3). Excluding the operating loss of SEK 196 M for the CERTEGO divestment, the operating margin last year was 15.2%. Return on capital employed, on an annualized basis, amounted to 17.0% (15.2). Operating cash flow before non-cash items and interest paid totaled SEK 773 M (560).

Opening Solutions Americas

Sales for the quarter in Americas totaled SEK 7,640 M (5,400), with organic growth of 17% (14). Sales growth was very strong in Access & High Security, Architectural Hardware, Electromechanical Solutions, Security Doors and US Residential and strong in US Smart Residential, Canada and Latin America. Sales growth from acquisitions was 0%. Operating income totaled SEK 1,600 M (1,112), which represents an operating margin (EBIT) of 20.9% (20.6). Return on capital employed, on an annualized basis, amounted to 32.1% (29.2). Operating cash flow before non-cash items and interest paid totaled SEK 1,612 M (997).

Opening Solutions Asia Pacific

Sales for the quarter in Asia Pacific totaled SEK 2,918 M (2,271), with organic growth of –2% (–7). Sales growth was very strong in South East Asia, South Korea and Pacific, but declined significantly in China. Sales growth from acquisitions was 15%. Operating income totaled SEK 132 M (132), which represents an operating margin (EBIT) of 4.5% (5.8). Return on capital employed, on an annualized basis, amounted to 3.5% (7.2). Operating cash flow before non-cash items and interest paid totaled SEK 190 M (122).

Global Technologies

Sales for the quarter in Global Technologies totaled SEK 5,142 M (3,705), with organic growth of 19% (7). Sales growth was very strong in Citizen ID, Identification Technology and Physical and Access Control, strong in Identity & Access Solutions and Extended Access and good in Secure Issuance. Sales growth in Global Solutions was very strong. Sales growth from acquisitions was 2%. Operating income totaled SEK 890 M (585), which represents an operating margin (EBIT) of 17.3% (15.8). Return on capital employed, on an annualized basis, amounted to 11.4% (10.1). Operating cash flow before non-cash items and interest paid totaled SEK 702 M (864).

Entrance Systems

Sales for the quarter in Entrance Systems totaled SEK 11,066 M (8,058), with organic growth of 20% (10). Sales growth was very strong in Residential, Industrial and Pedestrian and strong in Perimeter Security. Sales growth from acquisitions was 1%. Operating income totaled SEK 1,735 M (1,191), which represents an operating margin (EBIT) of 15.7% (14.8). Return on capital employed, on an annualized basis, amounted to 18.5% (15.0). Operating cash flow before non-cash items and interest paid totaled SEK 1,424 M (1,023).

Acquisitions and divestments

Four acquisitions were consolidated during the quarter. The combined acquisition price for the businesses acquired during the year, including adjustments from prior-year acquisitions, amounted to SEK 4,085 M. The corresponding acquisition price on a cash and debt free basis totaled SEK 4,114 M. Preliminary acquisition analyses indicate that goodwill and other intangible assets with indefinite useful life amounted to SEK 2,799 M. Estimated deferred considerations for acquisitions made during the year amounted to SEK 363 M.

On September 15, 2022, it was announced by ASSA ABLOY that the US Department of Justice filed a complaint seeking to enjoin ASSA ABLOYs proposed acquisition of the HHI division of Spectrum Brands. ASSA ABLOY and Spectrum Brands strongly disagree with the US regulator's characterization of the proposed transaction and will vigorously contest in court this effort to oppose the transaction. As earlier announced, ASSA ABLOY and Spectrum Brands have agreed to extend their agreement for ASSA ABLOY to acquire the HHI division of Spectrum Brands to June 30, 2023.

On October 14, 2022, it was announced that ASSA ABLOY had formally filed its response to the U.S. Department of Justice´s ("DOJ") complaint to block the proposed acquisition of the Hardware and Home Improvement division ("HHI") of Spectrum Brands. In its formal response, the following can be noted: to fully resolve all the alleged competitive concerns surrounding the acquisition of HHI, ASSA ABLOY has initiated a sales process of Emtek and Smart Residential businesses in the U.S. and Canada. These businesses represented sales of about USD 350 M in 2021. Residential businesses outside the U.S. and Canada are not in scope to be divested. The proposed divestitures are dependent on our successful defense against the DOJ regarding the planned acquisition of HHI. ASSA ABLOY will remain fully committed to these excellent businesses during the process and all the businesses will continue to operate as normal.

On September 5, 2022, it was announced that ASSA ABLOY has signed an agreement to acquire Control iD, a leading developer of hardware and software solutions for access control and time & attendance in Brazil. Sales for 2021 amounted to about SEK 250 M. The acquisition is subject to regulatory approval and customary closing conditions and is expected to close during the fourth quarter of 2022.

On September 1, 2022, it was announced that ASSA ABLOY has signed an agreement to acquire VHS Plastik Metal, a leading manufacturer of hardware systems for windows and doors based in Turkey. Sales for 2021 amounted to about SEK 150 M. The acquisition was completed at the end of September.

On August 9, 2022, it was announced that ASSA ABLOY has acquired J Newton Enterprises Inc, a leading pedestrian door distributor and service company in Florida, USA. Sales for 2021 amounted to about SEK 150 M.

On August 3, 2022, it was announced that ASSA ABLOY has signed an agreement to acquire Alcea, a French provider of security supervision software and associated access control hardware that together with system partners provides total access management solutions. Sales for 2021 amounted to about SEK 200 M. The acquisition was completed in October.

Sustainable development

ASSA ABLOY is accelerating efforts to reduce energy related carbon emissions. This complements our commitment to Science Based Targets, while also helping to mitigate the effects of surging energy prices. We are focusing on reducing energy consumption, as well as installing onsite-renewable energy generation.

We continue to focus on delivering our Sustainability Program running through to 2025. At our site in Salvador in Brazil, we have installed a new electroplating process with a focus on water efficiency. The installation saves over 36 million liters of water per year and reduces the site's water use by 78%.

Parent company

Other operating income for the Parent company ASSA ABLOY AB totaled SEK 3,837 M (3,234) for the first nine months of the year. Operating income for the same period amounted to SEK –115 M (–30). Investments in tangible and intangible assets totaled SEK 10 M (4,220). Liquidity is good and the equity ratio is 41.0% (43.0).

Accounting principles

ASSA ABLOY applies International Financial Reporting Standards (IFRS) as endorsed by the European Union. The same accounting and valuation principles as in the last Annual Report have been applied. No new or amended standards with material impact on the Group´s financial reports have been applied for the first time in 2022.

This Report was prepared in accordance with IAS 34 'Interim Financial Reporting' and the Annual Accounts Act. The Report for the Parent company was prepared in accordance with the Annual Accounts Act and RFR 2 'Reporting by a Legal Entity'.

ASSA ABLOY makes use of a number of financial performance measures that are not defined in the reporting rules that the company uses – so-called 'alternative performance measures'. For definitions of financial performance measures, refer to Page 18 of this Report. Information about how these measures have been calculated is available on the company's website www.assaabloy.com.

To check how the financial measurements have been calculated for current and earlier periods, refer to the tabulated figures in this Quarterly Report and to the company's Annual Report. The Annual Reports for the years 1994 to 2021 appear on the company's website.

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

Transactions with related parties

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

Risks and uncertainty factors

ASSA ABLOY is an international Group with a wide geographical spread, involving exposure to various forms of strategic, operational and financial risks. Strategic risks refer to changes in the business environment with potentially significant effects on ASSA ABLOY's operations and business objectives. Operational risks comprise risks directly attributable to business operations, entailing a potential impact on the Group's financial position and performance. Financial risks mainly comprise financing risk, currency risk, interest rate risk, credit risk, and risks associated with the Group's pension obligations.

Risk-taking in itself provides opportunities for continued economic growth, but naturally the risks may also have a negative impact on business operations and company goals. It is therefore essential to have a systematic and efficient risk assessment process and an effective risk management program in general. The purpose of risk management at ASSA ABLOY is not to avoid risks, but to take a controlled approach to identifying, managing and minimizing the effects of these risks. This work is based on an assessment of the probability of the risks and their potential impact on the Group.

The Covid-19 pandemic has had a substantial business impact on ASSA ABLOY. The continued impact of the pandemic on the business is difficult to predict due to the uncertainty of market conditions, but the health and safety of our employees remains our first priority.

ASSA ABLOY has limited direct business exposure to Russia, Ukraine, and Belarus, but indirect business effects continue to be monitored closely.

For a more detailed description of particular risks and risk management, please see the 2021 Annual Report.

M&A and FX guidance

The guidance below relating to two key figures is provided to facilitate financial modeling but should not be viewed as forecasting market outlooks or ASSA ABLOY's business performance.

Acquisitions and divestments

It is estimated that completed acquisitions and divestments, on a rolling 12 month basis at 30 September 2022, will have an effect of 3% on sales in the fourth quarter of 2022 versus the same period last year, while the effect on the operating margin is estimated to be dilutive in the fourth quarter of 2022.

Exchange-rate effects

On the basis of the currency rates on 30 September 2022, it is estimated that the weighted currency effects on sales in the fourth quarter of 2022 versus the same period last year will be 17%, while the effect on the operating margin is estimated to be accretive in the fourth quarter of 2022.

Review

The Company's Auditors have not carried out any review of this Report for the third quarter of 2022.

Stockholm, 26 October 2022

Nico Delvaux President and CEO

Financial information

A Capital Markets Day will be held on 16 November 2022 in London, UK.

The Year-end Report and Quarterly Report for the fourth quarter will be published on 3 February 2023.

Further information can be obtained from:

Nico Delvaux, President and CEO, tel. no: +46 8 506 485 82

Erik Pieder, Executive Vice President and CFO, tel.no: +46 8 506 485 72

Björn Tibell, Head of Investor Relations, tel. no: +46 70 275 67 68, e-mail: [email protected]

ASSA ABLOY is holding a telephone and web conference at 09.30 on 26 October 2022

which can be followed online at www.assaabloy.com.

It is possible to submit questions by telephone on: 08–505 583 59, +44 333 300 9265 or +1 631 913 1422

This information is information that ASSA ABLOY AB is obliged to make public pursuant to the EU Market Abuse Regulation. The information was submitted for publication, through the agency of the contact persons set out above, at 08.00 CEST on 26 October 2022.

ASSA ABLOY AB (publ) Box 703 40 107 23 Stockholm Visiting address Klarabergsviadukten 90, Stockholm, Sweden Tel +46 (0)8 506 485 00 Fax +46 (0)8 506 485 85 www.assaabloy.com Corporate identity number: 556059-3575 No.21/2022

Financial information - Group

CONDENSED INCOME STATEMENT Q3 Jan-Sep
SEK M 2021 2022 2021 2022
Sales 23,930 31,820 69,384 87,878
Cost of goods sold -14,395 -19,194 -41,689 -53,146
Gross income 9,535 12,626 27,695 34,732
Selling, administrative and R&D costs -6,143 -7,657 -17,532 -21,366
Share of earnings in associates 0 4 5 14
Operating income 3,392 4,973 10,168 13,380
Finance net -159 -237 -449 -624
Income before tax 3,233 4,736 9,719 12,756
Tax on income -841 -1,184 -1,862 -3,189
Net income for the period 2,392 3,552 7,858 9,567
Net income for the period attributable to:
Parent company's shareholders 2,393 3,551 7,858 9,563
Non-controlling interests 0 1 0 4
Earnings per share
Before and after dilution, SEK 2.15 3.20 7.07 8.61
Before and after dilution and excluding items affecting comparability, SEK 2.15 3.20 7.07 8.61
CONDENSED STATEMENT OF COMPREHENSIVE INCOME Q3 Jan-Sep
SEK M 2021 2022 2021 2022
Net income for the period 2,392 3,552 7,858 9,567
Other comprehensive income:
Items that will not be reclassified to profit or loss
Actuarial gain/loss on post-employment benefit obligations, net after tax 27 430 518 250
Total 27 430 518 250
Items that may be reclassified subsequently to profit or loss
Share of other comprehensive income of associates 11 8 -9 -28
Cashflow hedges and net investment hedges, net after tax -5 -15 -15 -6
Exchange rate differences 823 3,930 2,174 9,275
Total 830 3,924 2,151 9,242
Total comprehensive income for the period 3,250 7,905 10,527 19,059
Total comprehensive income for the period attributable to:
Parent company's shareholders 3,250 7,904 10,526 19,054
Non-controlling interests 0 2 0 5

Financial information - Group

CONDENSED BALANCE SHEET 31 Dec 30 Sep
SEK M 2021 2021 2022
ASSETS
Non-current assets
Intangible assets 76,336 74,524 88,314
Property, plant and equipment 8,753 8,325 10,079
Right-of-use assets 3,436 3,330 3,735
Investments in associates 652 636 652
Other financial assets 267 259 326
Deferred tax assets 1,264 1,363 1,200
Total non-current assets 90,707 88,438 104,305
Current assets
Inventories 13,933 12,594 19,944
Trade receivables 15,844 15,163 21,009
Other current receivables and investments 5,165 5,074 6,523
Cash and cash equivalents 4,325 5,995 2,978
Total current assets 39,267 38,826 50,454
TOTAL ASSETS 129,975 127,264 154,759
EQUITY AND LIABILITIES
Equity
Equity attributable to Parent company's shareholders 69,582 67,214 86,285
Non-controlling interests 9 8 13
Total equity 69,592 67,222 86,298
Non-current liabilities
Long-term loans 20,195 19,887 21,629
Non-current lease liabilities 2,433 2,320 2,631
Deferred tax liabilities 2,581 2,457 3,094
Other non-current liabilities and provisions 3,899 4,161 3,881
Total non-current liabilities 29,108 28,825 31,235
Current liabilities
Short-term loans 5,042 5,605 5,715
Current lease liabilities 1,082 1,081 1,209
Trade payables 9,527 8,547 10,582
Other current liabilities and provisions 15,625 15,985 19,721
Total current liabilities 31,276 31,217 37,226
TOTAL EQUITY AND LIABILITIES 129,975 127,264 154,759
CHANGES IN EQUITY Equity attributable to:
Parent Non
company's controlling Total
SEK M shareholders interests equity
Opening balance 1 January 2021 58,870 9 58,879
Net income for the period 7,858 0 7,858
Other comprehensive income 2,668 0 2,669
Total comprehensive income 10,526 0 10,527
Dividend -2,166 -2 -2,168
Stock purchase plans -16 - -16
Total transactions with shareholders -2,182 -2 -2,184
Closing balance 30 September 2021 67,214 8 67,222
Opening balance 1 January 2022 69,582 9 69,592
Net income for the period 9,563 4 9,567
Other comprehensive income 9,491 1 9,492
Total comprehensive income 19,054 5 19,059
Dividend -2,333 -1 -2,333
Stock purchase plans -18 - -18
Total transactions with shareholders -2,351 -1 -2,352
Closing balance 30 September 2022 86,285 13 86,298

Financial information - Group

CONDENSED STATEMENT OF CASH FLOWS Q3 Jan-Sep
SEK M 2021 2022 2021 2022
OPERATING ACTIVITIES
Operating income 3,392 4,973 10,168 13,380
Depreciation and amortization 980 1,041 2,872 2,942
Other non-cash items 233 44 137 109
Restructuring payments -130 -81 -397 -233
Cash flow before interest and tax 4,476 5,977 12,781 16,197
Interest paid and received -110 -217 -407 -607
Tax paid on income -805 -1,038 -2,157 -2,914
Cash flow before changes in working capital 3,560 4,722 10,217 12,677
Changes in working capital -157 -477 -866 -4,379
Cash flow from operating activities 3,404 4,245 9,350 8,298
INVESTING ACTIVITIES
Net investments in intangible assets and property, plant and equipment -407 -509 -1,084 -1,254
Investments in subsidiaries -434 -674 -1,158 -3,733
Divestments of subsidiaries 648 1 694 6
Other investments and disposals 0 0 -42 -1
Cash flow from investing activities -192 -1,182 -1,590 -4,982
FINANCING ACTIVITIES
Dividends -1 - -2,168 -2,333
Acquisition of non-controlling interests - -55 - -55
Amortization of lease liabilities -313 -335 -939 -970
Net cash effect of changes in borrowings -451 -1,416 -1,428 -1,336
Cash flow from financing activities -764 -1,806 -4,535 -4,696
CASH FLOW FOR THE PERIOD 2,447 1,257 3,226 -1,380
CASH AND CASH EQUIVALENTS
Cash and cash equivalents at beginning of period 3,544 1,707 2,756 4,325
Cash flow for the period 2,447 1,257 3,226 -1,380
Effect of exchange rate differences 3 14 13 33
Cash and cash equivalents at end of period 5,995 2,978 5,995 2,978

Quarterly information - Group

THE GROUP IN SUMMARY Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Jan-sep Jan-sep Year Last 12
SEK M 2020 2020 2021 2021 2021 2021 2022 2022 2022 2021 2022 2021 months
Sales 22,225 23,298 21,805 23,648 23,930 25,623 26,591 29,466 31,820 69,384 87,878 95,007 113,501
Organic growth
Gross income1
-5%
9,026
-5%
9,278
4%
8,722
23%
9,438
7%
9,535
10%
10,082
14%
10,476
13%
11,630
14%
12,626
11%
27,695
14%
34,732
11%
37,777
-
44,814
Gross margin 1 40.6% 39.8% 40.0% 39.9% 39.8% 39.3% 39.4% 39.5% 39.7% 39.9% 39.5% 39.8% 39.5%
EBITDA1 4,505 4,487 4,115 4,552 4,373 4,982 4,941 5,367 6,014 13,041 16,322 18,023 21,304
EBITDA margin 1 20.3% 19.3% 18.9% 19.3% 18.3% 19.4% 18.6% 18.2% 18.9% 18.8% 18.6% 19.0% 18.8%
Depreciation, excl attrib. to business combinations -771 -853 -774 -812 -833 -821 -788 -810 -875 -2,420 -2,472 -3,241 -3,293
EBITA1 3,734 3,634 3,341 3,740 3,539 4,161 4,153 4,557 5,139 10,621 13,849 14,782 18,010
EBITA margin 1 16.8% 15.6% 15.3% 15.8% 14.8% 16.2% 15.6% 15.5% 16.2% 15.3% 15.8% 15.6% 15.9%
Amortization attrib. to business combinations -142 -159 -154 -151 -147 -148 -151 -152 -166 -452 -469 -601 -618
Operating income (EBIT)1 3,593
16.2%
3,475
14.9%
3,187
14.6%
3,589
15.2%
3,392
14.2%
4,013
15.7%
4,001
15.0%
4,406
15.0%
4,973
15.6%
10,168
14.7%
13,380
15.2%
14,181
14.9%
17,393
15.3%
Operating margin (EBIT) 1
Items affecting comparability
1 910 -1 367 - - - - - - - - - - -
Operating income (EBIT) 5,502 2,108 3,187 3,589 3,392 4,013 4,001 4,406 4,973 10,168 13,380 14,181 17,393
Operating margin (EBIT) 24.8% 9.0% 14.6% 15.2% 14.2% 15.7% 15.0% 15.0% 15.6% 14.7% 15.2% 14.9% 15.3%
Net financial items -176 -169 -142 -148 -159 -194 -190 -198 -237 -449 -624 -643 -818
Income before tax 5,326 1,938 3,045 3,441 3,233 3,819 3,811 4,208 4,736 9,719 12,756 13,538 16,574
Profit margin 24.0% 8.3% 14.0% 14.6% 13.5% 14.9% 14.3% 14.3% 14.9% 14.0% 14.5% 14.2% 14.6%
Tax on income -888 -469 -792 -229 -841 -776 -953 -1,052 -1,184 -1,862 -3,189 -2,638 -3,965
Net income for the period 4,438 1,470 2,253 3,212 2,392 3,043 2,859 3,156 3,552 7,858 9,567 10,901 12,610
Net income attributable to:
Parent company's shareholders 4,437 1,471 2,253 3,212 2,393 3,042 2,858 3,153 3,551 7,858 9,563 10,900 12,605
Non-controlling interests 1 -1 0 0 0 1 0 3 1 0 4 1 5
OPERATING CASH FLOW Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Jan-sep Jan-sep Year Last 12
SEK M 2020 2020 2021 2021 2021 2021 2022 2022 2022 2021 2022 2021 months
Operating income (EBIT) 5,502 2,108 3,187 3,589 3,392 4,013 4,001 4,406 4,973 10,168 13,380 14,181 17,393
Reversal items affecting comparability -1 910
912
1 367
1,012
-
929
-
963
-
980
-
969
-
939
-
961
-
1,041
-
2,872
-
2,942
-
3,841
-
3,911
Depreciation and amortization
Net capital expenditure
-301 -439 -289 -388 -407 -545 -336 -410 -509 -1,084 -1,254 -1,629 -1,800
Change in working capital 820 1,811 -701 -9 -157 -629 -3,261 -641 -477 -866 -4,379 -1,496 -5,008
Interest paid and received -90 -189 -122 -175 -110 -162 -133 -257 -217 -407 -607 -569 -769
Repayment of lease liabilities -308 -319 -311 -315 -313 -303 -312 -324 -335 -939 -970 -1,242 -1,273
Non-cash items -219 178 -57 -39 233 41 13 52 44 137 109 178 150
Operating cash flow 4,407 5,529 2,636 3,627 3,619 3,384 912 3,787 4,520 9,881 9,219 13,265 12,603
Cash conversion 1.29 1.67 0.87 1.05 1.12 0.89 0.24 0.90 0.95 1.02 0.72 0.98 0.76
CHANGE IN NET DEBT
SEK M
Q3
2020
Q4
2020
Q1
2021
Q2
2021
Q3
2021
Q4
2021
Q1
2022
Q2
2022
Q3
2022
2021 Jan-sep Jan-sep
2022
Year Last 12
2021 months
Net debt at beginning of period 34,112 35,059 29,755 29,160 28,509 25,732 27,071 27,617 32,565 29,755 27,071 29,755 25,732
Operating cash flow -4,407 -5,529 -2,636 -3,627 -3,619 -3,384 -912 -3,787 -4,520 -9,881 -9,219 -13,265 -12,603
Restructuring payments 155 337 138 129 130 166 68 84 81 397 233 563 399
Tax paid on income 1,104 648 532 820 805 960 597 1,278 1,038 2,157 2,914 3,117 3,874
Acquisitions and divestments 4,331 -497 385 472 -632 975 67 3,039 826 226 3,932 1,201 4,907
Dividend - 2,055 - 2,167 1 2,166 - 2,333 - 2,168 2,333 4,333 4,499
Actuarial gain/loss on post-employment benefit oblig. 94 -321 -619 -44 -37 -216 11 191 -538 -700 -336 -917 -552
Change to lease liabilities
Exchange rate differences, etc.
98
-428
-93
-1,904
-29
1,633
-97
-471
7
568
33
639
-76
791
-51
1,860
-53
1,219
-119
1,731
-180
3,870
-86
2,370
-147
4,509
Net debt at end of period 35,059 29,755 29,160 28,509 25,732 27,071 27,617 32,565 30,618 25,732 30,618 27,071 30,618
Net debt/Equity 0.56 0.51 0.46 0.45 0.38 0.39 0.38 0.42 0.35
NET DEBT Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3
SEK M 2020 2020 2021 2021 2021 2021 2022 2022 2022
Interest-bearing assets -47 -205 -189 -176 -177 -177 -177 -199 -207
Cash and cash equivalents -4,906
-350
-2,756
-255
-3,610
83
-3,544
1
-5,995
62
-4,325
86
-4,113
283
-1,707
141
-2,978
231
Derivative financial instruments, net
Pension provisions
4,164 3,514 2,995 2,922 2,949 2,736 2,715 2,803 2,389
Lease liabilities 3,818 3,562 3,678 3,530 3,401 3,515 3,534 3,697 3,840
Interest-bearing liabilities 32,379 25,895 26,202 25,776 25,492 25,237 25,374 27,829 27,344
Total 35,059 29,755 29,160 28,509 25,732 27,071 27,617 32,565 30,618
CAPITAL EMPLOYED AND FINANCING Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3
SEK M 2020 2020 2021 2021 2021 2021 2022 2022 2022
Goodwill 64,013 58,344 60,822 60,198 60,604 62,502 63,600 69,536 73,540
Other intangible assets
Property, plant and equipment
12,716
8,897
14,108
8,026
14,446
8,329
14,004
8,186
13,920
8,325
13,834
8,753
13,877
8,934
14,476
9,538
14,774
10,079
Right-of-use assets 3,779 3,513 3,619 3,466 3,330 3,436 3,450 3,601 3,735
Other capital employed 8,190 5,867 6,721 7,588 7,623 8,796 11,932 14,327 15,257
Restructuring reserve -363 -1,224 -1,119 -971 -848 -658 -600 -537 -469
Capital employed 97,232 88,634 92,818 92,471 92,954 96,663 101,193 110,941 116,916
Net debt 35,059 29,755 29,160 28,509 25,732 27,071 27,617 32,565 30,618
Non-controlling interests
Equity attributable to Parent company´s shareholders
12 9 10 9 8 9 9 11 13
62,161 58,870 63,649 63,953 67,214 69,582 73,568 78,365 86,285
OTHER KEY RATIOS ETC Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3
2020 2020 2021 2021 2021 2021 2022 2022 2022
Earnings per share, SEK 3,99 1,32 2,03 2,89 2,15 2,74 2,57 2,84 3,20
Earnings per share, excl IAC, SEK 2,28 2,33 2,03 2,89 2,15 2,74 2,57 2,84 3,20
Shareholders' equity per share, SEK
Return on capital employed
55,96
13,1%
53,00
12,5%
57,30
13,1%
57,57
14,9%
60,51
14,6%
62,64
15,2%
66,23
15,7%
70,55
16,0%
77,68
16,8%
Return on equity 17,0% 15,5% 15,1% 18,5% 14,4% 17,0% 16,8% 16,1% 16,4%
Net debt/EBITDA 2,2 1,9 1,8 1,6 1,5 1,5 1,5 1,7 1,4
Average number of employees 47,553 48,471 49,685 50,727 50,946 50,934 50,984 51,545 51,937
Average adjusted capital employed
Average number of shares, thousands
95,452 95,002 94,230 93,076 93,287 93,199 95,766
1,110,776 1,110,776 1,110,776 1,110,776 1,110,776 1,110,776 1,110,776 1,110,776 1,110,776
99,074 103,663

Items affecting comparability, net of tax 1,910 -1,112 - - - - - - -

1) Excluding items affecting comparability (IAC)

Reporting by division

Q3 and 30 Sep Global Entrance
EMEIA Americas Asia Pacific Technologies Systems Other Total
SEK M 2021 2022 2021 2022 2021 2022 2021 2022 2021 2022 2021 2022 2021 2022
Sales, external 4,908 5,603 5,363 7,598 1,947 2,481 3,678 5,101 8,033 11,037 - - 23,930 31,820
Sales, internal 135 154 37 42 324 436 27 41 25 29 -548 -703 - -
Sales 5,044 5,758 5,400 7,640 2,271 2,918 3,705 5,142 8,058 11,066 -548 -703 23,930 31,820
Organic growth 7% 4% 14% 17% -7% -2% 7% 19% 10% 20% - - 7% 14%
Acquisitions and divestments -1% 5% 2% 0% -2% 15% 3% 2% 6% 1% - - 2% 3%
Exchange-rate effects -1% 5% -3% 24% 1% 15% -2% 18% -3% 16% - - -1% 16%
Operating income (EBIT) 572 825 1,112 1,600 132 132 585 890 1,191 1,735 -201 -210 3,392 4,973
Operating margin (EBIT) 11.3% 14.3% 20.6% 20.9% 5.8% 4.5% 15.8% 17.3% 14.8% 15.7% - - 14.2% 15.6%
OPERATING CASH FLOW
SEK M
Operating income (EBIT) 572 825 1,112 1,600 132 132 585 890 1,191 1,735 -201 -210 3,392 4,973
Depreciation and amortization 277 211 116 174 77 96 232 254 271 298 8 9 980 1,041
Net capital expenditure -134 -100 -81 -124 -30 -49 -74 -95 -87 -139 -2 -2 -407 -509
Amortization of lease liabilities -76 -66 -38 -46 -21 -26 -35 -40 -138 -153 -4 -4 -313 -335
Change in working capital -80 -97 -112 8 -37 37 157 -307 -214 -317 128 198 -157 -477
Operating cash flow by division 560 773 997 1,612 122 190 864 702 1,023 1,424 -69 -8 3,496 4,693
Non-cash items 233 44 233 44
Interest paid and received -110 -217 -110 -217
Operating cash flow 3,619 4,520
Jan-Sep and 30 Sep Global Entrance
EMEIA Americas Asia Pacific Technologies Systems Other Total
SEK M 2021 2022 2021 2022 2021 2022 2021 2022 2021 2022 2021 2022 2021 2022
Sales, external 14,990 16,207 14,869 20,801 5,481 6,056 10,563 13,499 23,481 31,315 - - 69,384 87,878
Sales, internal 346 421 116 116 807 1,120 83 112 83 77 -1,436 -1,845 - -
Sales 15,336 16,628 14,986 20,916 6,288 7,176 10,647 13,610 23,564 31,392 -1,436 -1,845 69,384 87,878
Organic growth 15% 6% 13% 19% 3% -3% 4% 12% 14% 20% - - 11% 14%
Acquisitions and divestments 0% -2% 1% 1% -2% 6% 3% 2% 10% 1% - - 4% 1%
Exchange-rate effects -3% 4% -10% 20% -3% 11% -7% 14% -8% 12% - - -7% 12%
Operating income (EBIT) 2,110 2,402 3,084 4,316 411 243 1,630 2,083 3,483 4,941 -550 -605 10,168 13,380
Operating margin (EBIT) 13.8% 14.4% 20.6% 20.6% 6.5% 3.4% 15.3% 15.3% 14.8% 15.7% - - 14.7% 15.2%
OPERATING CASH FLOW
SEK M
Operating income (EBIT) 2,110 2,402 3,084 4,316 411 243 1,630 2,083 3,483 4,941 -550 -605 10,168 13,380
Depreciation and amortization 738 629 377 435 231 258 685 733 814 858 27 28 2,872 2,942
Net capital expenditure -339 -314 -249 -311 -95 -101 -165 -180 -234 -336 -2 -13 -1,084 -1,254
Amortization of lease liabilities -245 -193 -109 -132 -68 -79 -107 -116 -401 -438 -10 -13 -939 -970
Change in working capital -317 -1,067 33 -699 -301 -270 255 -920 -659 -1,719 123 296 -866 -4,379
Operating cash flow by division 1,947 1,458 3,136 3,609 178 51 2,298 1,599 3,004 3,307 -412 -307 10,151 9,718
Non-cash items 137 109 137 109
Interest paid and received -407 -607 -407 -607
Operating cash flow 9,881 9,219
CAPITAL EMPLOYED
SEK M
Goodwill 10,491 12,390 11,407 14,435 3,881 5,660 15,758 18,811 19,068 22,245 - - 60,604 73,540
Other intangible assets 1,216 1,029 1,223 1,477 976 1,233 3,942 3,912 6,524 7,085 39 39 13,920 14,774
Property, plant and equipment 2,229 2,711 1,659 2,182 1,392 1,508 1,129 1,381 1,870 2,248 47 49 8,325 10,079
Right-of-use assets 854 930 372 487 245 216 526 497 1,291 1,570 43 35 3,330 3,735
Other capital employed 2,583 4,130 -255 1,046 1,952 1,971 686 2,726 3,187 6,317 -530 -933 7,623 15,257
Adjusted capital employed 17,372 21,191 14,405 19,626 8,445 10,587 22,041 27,326 31,939 39,464 -401 -810 93,802 117,385
Restructuring reserve -386 -186 -7 -2 -139 -72 -119 -92 -144 -94 -54 -23 -848 -469
Capital employed 16,986 21,005 14,398 19,624 8,306 10,516 21,923 27,234 31,796 39,370 -455 -833 92,954 116,916
Return on capital employed 15.2% 17.0% 29.2% 32.1% 7.2% 3.5% 10.1% 11.4% 15.0% 18.5% - - 14.6% 16.8%
Average adjusted capital employed 18,293 18,846 13,703 16,907 8,482 9,568 21,856 23,636 31,491 34,891 - - 93,287 103,663
Average number of employees 12,185 11,922 9,257 9,454 8,328 7,888 6,439 7,022 14,375 15,224 363 427 50,946 51,937

Reporting by division

Jan-Dec and 31 Dec Global Entrance
EMEIA Americas Asia Pacific Technologies Systems Other Total
SEK M 2020 2021 2020 2021 2020 2021 2020 2021 2020 2021 2020 2021 2020 2021
Sales, external 18,563 20,040 18,907 20,356 7,916 7,549 14,054 14,495 28,210 32,568 - - 87,649 95,007
Sales, internal 418 483 107 151 926 1,170 105 109 113 123 -1,668 -2,036 - -
Sales 18,982 20,522 19,013 20,507 8,841 8,719 14,158 14,604 28,323 32,690 -1,668 -2,036 87,649 95,007
Organic growth -8% 13% -7% 14% -16% 2% -15% 5% -2% 14% - - -8% 11%
Acquisitions and divestments -1% -2% -9% 1% 1% -2% 10% 3% 15% 7% - - 4% 2%
Exchange-rate effects -1% -3% -2% -7% -2% -1% -3% -5% -2% -6% - - -3% -5%
Share of earnings in associates - - - - 9 18 9 1 239 -1 - - 257 19
EBIT, excl items affecting comparability 2,263 2,916 3,698 4,200 396 499 2,023 2,253 4,083 4,988 -547 -675 11,916 14,181
EBIT margin, excl items affecting comparability 11,9% 14,2% 19,4% 20,5% 4,5% 5,7% 14,3% 15,4% 14,4% 15,3% - - 13,6% 14,9%
Restructuring costs -448 - -51 - -303 - -195 - -220 - -150 - -1,366 -
Revaluation of associate shareholding - - - - - - - - 1,909 - - - 1,909 -
Operating income (EBIT) 1,815 2,916 3,647 4,200 93 499 1,828 2,253 5,772 4,988 -697 -675 12,458 14,181
Operating margin (EBIT) 9,6% 14,2% 19,2% 20,5% 1,1% 5,7% 12,9% 15,4% 20,4% 15,3% - - 14,2% 14,9%
Operating income (EBIT) 1,815 2,916 3,647 4,200 93 499 1,828 2,253 5,772 4,988 -697 -675 12,458 14,181
Revaluation of associate shareholding 448 - 51 - 303 - 195 - -1,689 - 150 - -542 -
Depreciation and amortization 925 969 471 493 355 306 917 923 1,078 1,114 30 37 3,776 3,841
Net capital expenditure -407 -475 -267 -351 -192 -182 -430 -250 -330 -361 -47 -10 -1,674 -1,629
Amortization of lease liabilities -318 -306 -132 -148 -108 -92 -144 -144 -559 -537 -14 -15 -1,275 -1,242
Change in working capital 476 -14 1,067 -471 311 -247 144 397 702 -1,233 -94 73 2,606 -1,496
Operating cash flow by division 2,939 3,089 4,837 3,722 762 285 2,509 3,179 4,974 3,971 -673 -591 15,349 13,656
Non-cash items -95 178 -95 178
Interest paid and received -694 -569 -694 -569
Operating cash flow 14,560 13,265
Capital employed 16,849 17,063 13,201 15,908 8,191 8,653 21,044 22,326 30,231 32,787 -883 -74 88,634 96,663
- of which goodwill 10,475 10,949 10,444 11,700 3,884 4,028 14,881 16,164 18,660 19,662 - - 58,344 62,502
- of which other intangible assets and PPE 3,485 3,516 2,713 2,977 2,375 2,483 5,100 5,059 8,362 8,461 99 90 22,134 22,587
- of which right-of-use assets 998 937 387 430 264 243 457 512 1,390 1,270 17 44 3,513 3,436
- of which investments in associates 1 1 - - 589 602 28 32 20 17 - - 637 652
Return on capital employed 11,9% 16,2% 24,4% 30,0% 4,4% 5,9% 8,9% 10,4% 13,9% 15,8% - - 12,5% 15,2%
Average adjusted capital employed 19,050 17,991 15,186 13,986 8,910 8,498 22,757 21,751 29,352 31,525 - - 95,002 93,199
Average number of employees 10,281 11,848 8,787 9,298 9,892 8,259 6,374 6,556 12,883 14,604 254 369 48,471 50,934

Financial information - Notes

NOTE 1 DISAGGREGATION OF REVENUE

Sales by continent Q3 Global Entrance
EMEIA Americas Asia Pacific Technologies Systems Other Total
SEK M 2021 2022 2021 2022 2021 2022 2021 2022 2021 2022 2021 2022 2021 2022
Europe 4,326 4,802 24 22 167 193 1,021 1,289 3,541 3,993 -233 -232 8,845 10,068
North America 105 157 4,830 6,944 265 826 1,771 2,502 4,010 6,414 -205 -341 10,778 16,503
Central- and South America 19 23 522 638 19 19 109 226 17 22 -5 -12 681 917
Africa 228 317 3 1 3 4 73 105 9 9 -8 -13 308 422
Asia 325 417 19 33 1,224 1,138 525 740 251 325 -54 -64 2,290 2,589
Oceania 41 41 2 2 594 738 206 280 230 303 -44 -41 1,028 1,323
Total 5,044 5,758 5,400 7,640 2,271 2,918 3,705 5,142 8,058 11,066 -548 -703 23,930 31,820
Sales by continent Jan-Sep Global Entrance
EMEIA Americas Asia Pacific Technologies Systems Other Total
SEK M 2021 2022 2021 2022 2021 2022 2021 2022 2021 2022 2021 2022 2021 2022
Europe 13,323 14,100 71 86 455 512 3,003 3,735 10,665 12,078 -650 -697 26,867 29,813
North America 306 409 13,361 18,914 707 1,556 5,134 6,393 11,367 17,559 -489 -817 30,385 44,014
Central- and South America 53 72 1,452 1,806 38 36 273 539 51 64 -26 -24 1,841 2,493
Africa 696 822 9 12 8 7 199 341 34 33 -26 -31 919 1,184
Asia 862 1,116 86 90 3,327 2,976 1,461 1,881 745 844 -144 -166 6,338 6,741
Oceania 95 109 6 7 1,753 2,089 578 722 702 814 -101 -111 3,033 3,631
Total 15,336 16,628 14,986 20,916 6,288 7,176 10,647 13,610 23,564 31,392 -1,436 -1,845 69,384 87,878
Sales by product group Q3 Global Entrance
EMEIA Americas Asia Pacific Technologies Systems Other Total
SEK M 2021 2022 2021 2022 2021 2022 2021 2022 2021 2022 2021 2022 2021 2022
Mechanical locks, lock systems and fittings 2,418 2,732 2,238 2,939 1,085 1,565 73 99 2 2 -187 -216 5,628 7,121
Electromechanical and electronic locks 1,661 1,739 1,432 1,949 549 715 3,649 5,038 277 314 -292 -409 7,276 9,345
Security doors and hardware 824 1,142 1,718 2,732 610 592 -17 4 754 1,003 -39 -40 3,851 5,433
Entrance automation 140 145 13 20 27 46 - - 7,025 9,748 -29 -37 7,176 9,921
Total 5,044 5,758 5,400 7,640 2,271 2,918 3,705 5,142 8,058 11,066 -548 -703 23,930 31,820
Sales by product group Jan-Sep Global Entrance
EMEIA Americas Asia Pacific Technologies Systems Other Total
SEK M 2021 2022 2021 2022 2021 2022 2021 2022 2021 2022 2021 2022 2021 2022
Mechanical locks, lock systems and fittings 7,376 8,089 6,358 8,178 3,122 3,761 238 269 6 6 -511 -614 16,587 19,690
Electromechanical and electronic locks 5,019 5,076 3,810 5,412 1,438 1,744 10,389 13,330 778 884 -738 -1,029 20,695 25,416
Security doors and hardware 2,510 3,069 4,790 7,271 1,662 1,529 20 10 2,153 3,001 -90 -109 11,046 14,771
Entrance automation 431 394 28 56 67 142 - - 20,627 27,502 -97 -92 21,056 28,001
Total 15,336 16,628 14,986 20,916 6,288 7,176 10,647 13,610 23,564 31,392 -1,436 -1,845 69,384 87,878

NOTE 2 BUSINESS COMBINATIONS

Consolidated acquisitions 2022

Number of Approx. Month of
Acquisition Division Country employees sales in 2021 consolidation
Keytechnik Global Technologies Belgium <50 <50 MSEK 2022-03
Jotec Entrance Systems Germany 100 200 MSEK 2022-04
Vigil Health Solutions Global Technologies Canada <50 <50 MSEK 2022-04
Vizinex Global Technologies USA <50 <50 MSEK 2022-05
Arran Isle EMEIA United Kingdom 556 1,450 MSEK 2022-06
Acura Global Technologies Brazil 70 60 MSEK 2022-06
Caldwell Asia Pacific/EMEIA USA 415 1,000 MSEK 2022-06
J. Newton Enterprises Entrance Systems USA 60 150 MSEK 2022-08
ASA Fermetures Entrance Systems France <50 120 MSEK 2022-09
Go Doors Entrance Systems Australia <50 <50 MSEK 2022-09
VHS EMEIA Turkey 440 150 MSEK 2022-09
SEK M
2021
2022
2021
2022
Purchase prices
Cash paid for acquisitions during the year
353
628
761
3,720
Holdbacks and deferred considerations for acquisitions during the year
39
223
113
363
Adjustment of purchase prices for acquisitions in prior years
0
-6
-6
2
Total
393
845
868
4,085
Acquired assets and liabilities at fair value
Intangible assets
23
6
151
120
Property, plant and equipment and right-of-use assets
16
67
25
309
Other non-current assets
-4
14
-1
42
58
85
122
844
Inventories
Current receivables and investments
56
68
131
533
Cash and cash equivalents
30
-4
118
112
Non-current liabilities
-2
-59
-21
-72
Current liabilities
-60
-43
-233
-602
Total
118
134
292
1,285
Goodwill
275
711
576
2,799
Change in cash and cash equivalents due to acquisitions
Cash paid for acquisitions during the year
353
628
761
3,720
Cash and cash equivalents in acquired subsidiaries
-30
4
-118
-112
Paid considerations for acquisitions in prior years
110
42
515
125
Q3 Jan-Sep
Total
434
674
1,158
3,733

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

Financial information - Notes

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

30 September 2022 Financial instruments
at fair value
Carrying Fair
SEK M amount value Level 1 Level 2 Level 3
Financial assets
Financial assets at amortized cost 24,261 24,261
Financial assets at fair value through profit and loss 66 66
Derivatives - hedge accounting 18 18 18
Derivatives - held for trading 598 598 598
Financial liabilities
Financial liabilities at amortized cost 37,926 36,780
Financial liabilities at fair value through profit and loss 600 600 600
Lease liabilities 3,840 3,840
Derivatives - hedge accounting 257 257 257
Derivatives - held for trading 590 590 590
31 December 2021 Financial instruments
at fair value
Carrying Fair
SEK M amount value Level 1 Level 2 Level 3
Financial assets
Loans and other receivables 20,393 20,393
Financial assets at fair value through profit and loss 52 52
Available-for-sale financial assets 85 85 85
Derivative instruments - hedge accounting
177 177 177
Financial liabilities
Financial liabilities at amortized cost 34,763 34,960
Financial liabilities at fair value through profit and loss 403 403 403
Lease liabilities 3,515 3,515
Derivatives - hedge accounting 3 3 3

Financial liabilities at fair value through profit and loss pertains to deferred considerations, Deferred considerations are initially measured on the day of acquisition based i.e. additional payments for acquired companies. The size of a deferred consideration is on management's best estimate regarding future outcomes and belong to usually linked to the earnings and sales performance in an acquired company during a level 3 in the hierarchy. specific period of time.

Financial information - Parent company

CONDENSED INCOME STATEMENT Jan-Sep
Year
SEK M 2021 2021 2022
Operating income 1,053 -30 -115
Income before appropriations and tax 6,721 2,775 730
Net income for the period 6,631 2,820 814
CONDENSED BALANCE SHEET 31 Dec 30 Sep
SEK M 2021 2021 2022
Non-current assets 46,435 43,067 47,779
Current assets 18,231 19,312 17,895
Total assets 64,666 62,379 65,673
Equity 28,481 26,824 26,944
Untaxed reserves 1,606 1,125 1,606
Non-current liabilities 14,577 14,370 15,711
Current liabilities 20,002 20,060 21,413
Total equity and liabilities 64,666 62,379 65,673

Definitions of financial performance measures

Change in sales for comparable units after adjustments for Average capital employed excluding restructuring reserves acquisitions, divestments and exchange rate effects. for the last twelve months.

Operating margin (EBITDA) Net debt

Operating income before depreciation and amortization as a Interest-bearing liabilities less interest-bearing assets. percentage of sales. See the table on net debt for detailed information.

Operating margin (EBITA) Net debt/EBITDA

Operating income before amortization of intangible assets Net debt at the end of the period in relation to EBITDA for recognized in business combinations, as a percentage of sales. the last twelve months.

Operating margin (EBIT) Net debt/Equity ratio Operating income as a percentage of sales. Net debt in relation to equity.

Profit margin (EBT) Equity ratio

Restructuring costs and significant non-recurring operating expenses Equity excluding non-controlling interests in relation to such as revaluation of previously owned shares in associates and number of outstanding shares after any potential dilution. goodwill impairment.

Cash Flow from operating activities excluding restructuring Comparability, for the last twelwe months as a percentage of payments and tax paid on income minus net capital expenditure average adjusted capital employed. and repayment of lease liabilities.

items affecting comparability. attributable to parent company's shareholders for the

Net capital expenditure

Investments in, less disposals of, intangible assets and Earnings per share before and after dilution

Depreciation, amortization and impairment of intangible assets, are expected to result in significant dilution in the future. property, plant and equipment and right-of-use assets.

Total assets less interest-bearing assets and non-interest- Net income attributable to parent company's shareholders

Organic growth Average adjusted capital employed

Income before tax as a percentage of sales. Shareholders' equity as a percentage of total assets.

Items affecting comparability Shareholders' equity per share

Return on capital employed

Operating cash flow Operating Income (EBIT), excluding Items Affecting

Return on equity

Cash conversion Net income attributable to parent company's shareholders Operating cash flow in relation to income before tax excluding for the last twelve months as a percentage of average equity same period.

property, plant and equipment. Net income attributable to parent company's shareholders divided by weighted average number of outstanding shares. Depreciation and amortization None of the Group's outstanding long-term incentive programs

Earnings per share before and after dilution and excluding Capital employed items affecting comparability

bearing liabilities including deferred tax liability. excluding items affecting comparability, net of tax, divided by weighted average number of outstanding shares. None of the Group's outstanding long-term incentive programs are expected to result in significant dilution in the future.

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