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Dometic Group

Quarterly Report Oct 26, 2022

2905_10-q_2022-10-26_363c6aa5-ca47-4be1-892a-9d0efea7f5b6.pdf

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QUARTERLY REPORT Q3 2022

Solna, October 26, 2022

SOLID EBITA MARGIN OF 14% AND IMPROVED OPERATING CASH FLOW

  • Net sales were SEK 7,576 m (5,545); an increase of 37%, of which -6% was organic growth.
  • Operating profit (EBITA 1)) before items affecting comparability2) was SEK 1,057 m (879), corresponding to a margin of 14.0% (15.9%).
  • Items affecting comparability were SEK -326 m (-23) and were mainly related to activities in the previously announced global restructuring programs. Activities are progressing as planned and total estimated costs and savings from the programs remain as communicated before.
  • Profit for the quarter was SEK 436 m (480).
  • Earnings per share were SEK 1.36 (1.50). Adjusted earnings per share3) were SEK 2.53 (1.77).
  • Cash flow for the quarter was SEK 387 m (2,550). Operating cash flow was SEK 812 m (346).

THIRD QUARTER 2022 FIRST NINE MONTHS 2022

  • Net sales were SEK 23,591 m (15,974); an increase of 48%, of which 0% was organic growth.
  • Operating profit (EBITA1)) before items affecting comparability2) was SEK 3,501 m (2,716), corresponding to a margin of 14.8% (17.0%).
  • Items affecting comparability were SEK -499 m (-86).
  • Profit for the period was SEK 1,757 m (1,530).
  • Earnings per share were SEK 5.50 (4.99). Adjusted earnings per share3) were SEK 7.78 (5.80).
  • Cash flow for the period was SEK -459m (2,014). Operating cash flow was SEK 1,151 m (1,203).
  • Net debt to EBITDA leverage ratio at the end of the period was 3.0x (1.5x).

FINANCIAL OVERVIEW

Q3 Q3 YTD YTD LTM FY
SEK m 2022 2021 2022 2021 2022 2021
Net sales 7,576 5,545 23,591 15,974 29,134 21,516
Operating profit (EBITA¹⁾) before items affecting comparability²⁾ 1,057 879 3,501 2,716 4,133 3,348
% of net sales 14.0% 15.9% 14.8% 17.0% 14.2% 15.6%
Operating profit (EBITA¹⁾) 731 856 3,002 2,630 3,596 3,224
% of net sales 9.6% 15.4% 12.7% 16.5% 12.3% 15.0%
Operating profit (EBIT) 575 762 2,553 2,385 3,023 2,855
% of net sales 7.6% 13.7% 10.8% 14.9% 10.4% 13.3%
Profit (loss) for the period 436 480 1,757 1,530 1,954 1,726
Earnings per share, SEK 1.36 1.50 5.50 4.99 6.10 5.58
Adjusted earnings per share, SEK³⁾ 2.53 1.77 7.78 5.80 7.30 6.75
Cash flow for the period 387 2,550 -459 2,014 -6,049 -3,579
Operating cash flow 812 346 1,151 1,203 1,698 1,749
Net debt to EBITDA leverage ratio 3.0 1.5 3.0 1.5 3.0 2.6
RoOC 27.3% 42.3% 27.3% 42.3% 27.3% 36.9%

¹⁾Before Amortization of acquisition-related intangible assets

²⁾See Note 6 Items affecting comparability

³⁾Excludes the impact from Amortization of acquisition-related intangible assets and items affecting comparability

See definitions of measures and KPIs at the end of the report. See detailed reconciliation tables on www.dometicgroup.com/investors for reconciliation of non-IFRS measures to IFRS

CEO COMMENTS

In a complex and challenging market environment we delivered substantial net sales growth of 37 percent, a solid EBITA1 margin of 14.0 percent (15.9) and an improved operating cash flow of SEK 812 m (346). Organic net sales declined by 6 percent mainly due to reduced Service & Aftermarket sales as retailers globally are rebalancing their inventory levels. In addition, sales to Recreational Vehicle manufacturers (RV OEM) specifically in the US declined as expected. The Marine segment continued its strong performance with organic net sales growth of 11 percent and it is encouraging to see how the acquisitions we made during 2021-2022 are contributing with profitable growth.

Our results show how we are transferring into a more diversified and resilient company with a larger exposure to low ticket discretionary spend products. Distribution and Service & Aftermarket accounted for 57 percent (50) of total net sales in the quarter while the lower margin RV OEM business accounted for 23 percent (31).

EBITA1) improved by 20 percent to SEK 1,057 m (879), corresponding to a margin of 14.0 percent (15.9). The Igloo business showed strong results with double-digit organic net sales growth (pro forma) and improved EBITA1) margins above 10 percent supported by price management, product innovation and cost control. As expected at the time of the acquisition, the Igloo business still has a dilutive effect on Group margin. The EBITA1) margin for the EMEA segment was disappointing at 8.6 percent (14.8). The EMEA segment margin was negatively impacted by the sales mix and by extraordinary logistics-related costs of SEK -35 m as a consequence of the congestions and leadtimes in the supply chain combined with a decline in market demand. All other segments delivered an EBITA1) above that of the same quarter last year.

The global restructuring programs continued at high pace and explain the major part of items affecting comparability which amounted to SEK -326 m (-23). This included a provision for the announced closure of our manufacturing operations in Siegen, Germany. Activities are progressing as planned and total estimated costs and savings from our restructuring programs remain as previously communicated. We continue to work proactively to balance our supply capacity with market demand and are today approximately 1,200 fewer full time equivalents compared to a year ago (pro forma2)).

We continue to invest in product innovation. We have launched a new series of inflatable rooftop tents for weekenders who use their regular passenger car for camping. The Mobile Power Solutions business continues to grow with a positive impact on our EBITA1) margin supported by the growing electrification trend. The integration of the acquired Mobile Power Solution businesses progresses well and ahead of expectations. A new portfolio in this area has been announced, in which we are combining assets from several of the acquisitions last year. The innovation index was 15 percent (26) as some major product launches have been postponed due to semiconductor supply constraints during the last 18 months. We have increased investments in product development and several new products will be launched coming quarters.

Operating cash flow for the quarter was SEK 812 m (346). Inventory levels remain elevated impacted by long lead times and weaker demand in Service & Aftermarket. Excluding the currency impact, inventories were stable compared to the second quarter and going forward we expect inventories to start trending down. The net debt to EBITDA leverage ratio was 3.0x, compared to 2.9x at the end of the second quarter of 2022. The increase was due to a weakened SEK against the USD and EUR impacting our debt balances at quarter end, this was partly offset by a stronger cash position. There is a strong focus on cash flow across the Group and we are committed to achieving our net debt to EBITDA leverage target of around 2.5x.

We are optimistic about the long-term trends in the Mobile Living industry and we are encouraged by the results generated from our strategic actions. However it is difficult to predict how the current macroeconomic situation, including high inflation and geopolitical uncertainty, will impact the business in the short term. We expect a gradual recovery of the demand in Service & Aftermarket coming quarters and a continued stable development in Distribution. In OEM we foresee a continued weakened demand coming quarters. In this challenging environment we are actively balancing our capacity with market demand, while at the same time investing for future profitable growth. While being agile and closely monitoring and acting on short-term market evolution, we will continue to implement our strategic agenda to deliver on our targets.

Operating cash flow, SEK m

FINANCIAL SUMMARY – THIRD QUARTER 2022

Net sales were SEK 7,576 m (5,545), an increase of 37% compared with the same quarter last year. This comprised -6% organic growth, 15% currency translation and 28% M&A.

Gross profit was SEK 2,059 m (1,647) corresponding to 27.2% (29.7%) of net sales. A majority of the margin decline is due to an expected dilutive effect from the acquired Igloo business.

Sales and administrative expenses totaled SEK -914 m (-696) corresponding to 12.1% (12.6%) of net sales The increase is mainly related to acquired companies.

Research and development expenses were SEK -142 m (-100). In addition, Research and development expenses of SEK -5 m (-3) were capitalized in the quarter. In total, this corresponds to 1.9% (1.9%) of net sales.

Other operating income and expenses were SEK 54 m (28) positively impacted by currency revaluation effects and currency hedge effects. The currency hedge effects were partly offset by currency transaction effects mainly impacting gross profit.

Operating profit (EBITA) before amortization of acquisitionrelated intangible assets and items affecting comparability was SEK 1,057 m (879). The corresponding margin was 14.0% (15.9%). The acquired Igloo business had as expected a dilutive effect on the margin. In addition the margin was negatively impacted by the sales mix, with a higher share of OEM net sales. Furthermore, the EMEA segment margin was negatively impacted by extraordinary logistics-related costs of SEK -35 m as a consequence of the congestions and leadtimes in the supply chain combined with a decline in market demand. Currency effects had a positive impact on the margin. The gross impact from tariffs was SEK -40 m (-51).

Amortization of acquisition-related intangible assets were SEK -156 m (-94).

Items affecting comparability totaled SEK -326 m (-23) and were mainly related to activities in the previously announced global restructuring programs. This included a provision for the announced closure of the manufacturing operations in Siegen, Germany.

Operating profit (EBIT) was SEK 575 m (762). The corresponding EBIT margin was 7.6% (13.7%). The margin was negatively impacted by a lower EBITA1) margin and by increased items affecting comparability and increased amortization of acquisition-related intangible assets.

Financial items totaled a net amount of SEK 20 m (-103), including SEK -146 m (-90) in interest on external bank loans. Other FX revaluations and other items amounted to SEK 160 m (-14) and financial income amounted to SEK 6 m (1).

Taxes totaled SEK -159 m (-179), corresponding to 27% (27%) of profit before tax. Current tax amounted to SEK -404 m (-134) and deferred tax to SEK 245 m (-45). Paid tax was 32% (15%).

Profit (loss) for the period was SEK 436 m (480).

Earnings per share were SEK 1.36 (1.50). Adjusted earnings per share were SEK 2.53 (1.77).

Operating cash flow was SEK 812 m (346).

Cash flow was SEK 387 m (2,550). Net cash flow from investments was SEK -164 m (-628). Net cash flow from financing was SEK -212 m (2,830).

Global restructuring programs. Dometic has two programs running. The first program was initiated 2019 targeting an annual saving of SEK 400 m to be fully realized by mid 2023 with a total cost estimated to SEK 750 m. An additional program was announced in the second quarter 2022, targeting an annual

saving of SEK 200 m to be fully realized by the end of 2023 with a total cost estimated to SEK 200 m. During the quarter total costs related to the two programs amounted to SEK -329 m (-17). No additional site but 500 additional employees were affected.

Significant events after the quarter. Jenny Evelius is appointed new Head of Group HR for Dometic, replacing Silke Ernst who left Dometic on October 13, 2022. There have been no significant events that have impacted the financial reporting after the balance sheet date.

FINANCIAL SUMMARY – FIRST NINE MONTHS 2022

Net sales were SEK 23,591 m (15,974), an increase of 48% compared with the same period last year. This comprised 0% organic growth, 10% currency translation and 38% M&A.

Operating profit (EBITA) before amortization of acquisitionrelated intangible assets and items affecting comparability was SEK 3,501 m (2,716). The corresponding margin was 14.8% (17.0%). The acquired Igloo business had as expected a dilutive effect on the margin. In addition, the margin was negatively impacted by the sales mix, with a lower share of Service & Aftermarket net sales. Furthermore, the EMEA segment margin was negatively impacted by extraordinary logistic related costs of SEK -57 m as a consequence of the congestions and leadtimes in the supply chain combined with a decline in market demand. Currency effects had a positive impact on the margin. The gross impact from tariffs was SEK -132 m (-150).

Items affecting comparability totaled SEK -499 m (-86) and were mainly related to activities in the previously announced global restructuring programs.

Operating profit (EBIT) was SEK 2,553 m (2,385). The corresponding EBIT margin was 10.8% (14.9%). The margin was negatively impacted by a lower EBITA1) margin and by increased items affecting comparability and increased amortization of acquisition-related intangible assets.

Financial items totaled a net amount of SEK -184 m (-311), including SEK -370 m (-270) in interest on external bank loans. Other FX revaluations and other items amounted to SEK 161 m (-53) and financial income amounted to SEK 25 m (12).

Taxes totaled SEK -611 m (-544), corresponding to 26% (26%) of profit before tax. Current tax amounted to SEK -933 m (-439) and deferred tax to SEK 322 m (-105). Paid tax was 24% (42%).

Profit (loss) for the period was SEK 1,757 m (1,530).

Earnings per share were SEK 5.50 (4.99). Adjusted earnings per share were SEK 7.78 (5.80).

Operating cash flow was SEK 1,151 m (1,203).

Cash flow was SEK -459 m (2,014). Net cash flow from investments was SEK -1,016 m (-2,745), of which acquisitions were SEK -653 m (-2,672) and investments in fixed assets were SEK -371 m (-258). Net cash flow from financing was SEK -388 m (4,174).

Net debt to EBITDA leverage ratio was 3.0x (1.5x) at the end of the period.

Return on Operating Capital (RoOC) was 27.3% (42.3%).

Global restructuring programs. During the period total costs amounted to SEK -479 m (-51). Two additional sites and close to 900 additional employees were affected. Since the start, 24 sites and more than 1,700 employees have been affected with a total cost of SEK -797 m.

Employees. Number of employees in terms of headcount was 8,366 (7,981) at the end of the period. The increase is a consequence of acquired companies.

1) before items affecting comparability

FINANCIAL PERFORMANCE BY SEGMENT

Q3 Q3 Change (%) YTD YTD LTM FY
SEK m 2022 2021 Reported Organic⁽¹⁾ 2022 2021 2022 2021
Americas 1,718 1,724 0% -23% 5,589 4,454 7,104 5,970
EMEA 1,871 1,733 8% -3% 6,368 5,461 7,888 6,981
APAC 567 516 10% -3% 1,626 1,415 2,172 1,961
Marine 1,828 1,373 33% 11% 5,064 4,132 6,336 5,404
Global 1,592 199 699% -3% 4,945 513 5,633 1,201
Net sales 7,576 5,545 37% -6% 23,591 15,974 29,134 21,516
Americas 100 91 390 326 464 398
EMEA 162 257 900 854 994 948
APAC 151 131 423 376 572 525
Marine 469 362 1,325 1,083 1,618 1,375
Global 174 37 463 77 485 102
Operating profit (EBITA⁽²⁾) before i.a.c.⁽³⁾ 1,057 879 3,501 2,716 4,134 3,348
Americas 5.8% 5.3% 7.0% 7.3% 6.5% 6.7%
EMEA 8.6% 14.8% 14.1% 15.6% 12.6% 13.6%
APAC 26.6% 25.4% 26.0% 26.6% 26.3% 26.8%
Marine 25.7% 26.4% 26.2% 26.2% 25.5% 25.4%
Global 11.0% 18.4% 9.4% 15.0% 8.6% 8.5%
Operating profit (EBITA) before i.a.c. % 14.0% 15.9% 14.8% 17.0% 14.2% 15.6%

⁽¹⁾Net sales growth excluding acquisitions/divestments and currency translation effects.

⁽²⁾Before Amortization of acquisition-related intangible assets.

Previous periods have been restated according to the new segment reporting structure, see note 4 for further details on the financial performance by segment and the 2021 Annual and Sustainability Report note 5. ⁽³⁾See note 4 for Operating profit (EBIT) by segment and note 6 for details on i.a.c. (items affecting comparabilty).

SEGMENT AMERICAS

THIRD QUARTER 2022 NET SALES AND OPERATING PROFIT

Segment Americas reported net sales of SEK 1,718 m (1,724), representing 23% (31%) of Group net sales. Total growth was 0%, of which -23% was organic growth, 22% currency translation and 0% M&A. Net sales growth in application areas Power & Control and Climate was offset by declines in application areas Other applications and Food & Beverage. The organic net sales decline was due to lower RV OEM and Service & Aftermarket net sales.

Operating profit (EBITA) before amortization of acquisition-related intangible assets and items affecting comparability was SEK 100 m (91), corresponding to a margin of 5.8% (5.3%) supported by lower gross impact from tariffs of SEK -40 m (-51) and currency effects. This was partly offset by a sales mix with a higher share of RV OEM net sales. Items affecting comparability totaled SEK -10 m (-7). Amortization of acquisition-related intangible assets totaled SEK -31 m (-30). Operating profit (EBIT) was SEK 59 m (54), corresponding to a margin of 3.4% (3.1%).

SEGMENT EMEA

THIRD QUARTER 2022 NET SALES AND OPERATING PROFIT

Segment EMEA reported net sales of SEK 1,871 m (1,733), representing 25% (31%) of Group net sales. Total growth was 8%, of which -3% was organic growth, 5% currency translation and 6% M&A. Net sales growth was driven by application area Food & Beverage, however all application areas showed net sales growth. The organic net sales decline was due to lower Service & Aftermarket net sales.

Operating profit (EBITA) before amortization of acquisition-related intangible assets and items affecting comparability was SEK 162 m (257), corresponding to a margin of 8.6% (14.8%). The margin was negatively impacted by a sales mix with a higher share of OEM net sales and by inefficiencies in manufacturing. In addition, extraordinary logistics-related costs of SEK -35 m as a consequence of the congestions and leadtimes in the supply chain combined with a decline in market demand had a negative impact on the margin. This was partly offset by currency effects. Items affecting comparability totaled SEK -310 m (-9). This included a provision for the announced closure of the manufacturing operations in Siegen, Germany. Amortization of acquisitionrelated intangible assets totaled SEK -17 m (-14). Operating profit (EBIT) was SEK -166 m (234), corresponding to a margin of - 8.8% (13.5%).

SEGMENT APAC

THIRD QUARTER 2022 NET SALES AND OPERATING PROFIT

Segment APAC reported net sales of SEK 567 m (516), representing 7% (9%) of Group net sales. Total growth was 10%, of which -3% was organic growth, 13% currency translation and 0% M&A. All application areas showed net sales growth. The organic net sales decline was due to lower Distribution and Service & Aftermarket net sales.

Operating profit (EBITA) before amortization of acquisition-related intangible assets and items affecting comparability was SEK 151 m (131), corresponding to a margin of 26.6% (25.4%). The margin was positively impacted by net sales growth and currency effects. Items affecting comparability totaled SEK -4 m (-). Amortization of acquisition-related intangible assets totaled SEK -5 m (-5). Operating profit (EBIT) was SEK 142 m (126), corresponding to a margin of 25.1% (24.5%).

SEGMENT MARINE

THIRD QUARTER 2022 NET SALES AND OPERATING PROFIT

Segment Marine reported net sales of SEK 1,828 m (1,373), representing 24% (25%) of Group net sales. Total growth was 33%, of which 11% was organic growth, 18% currency translation and 4% M&A. Net sales growth was driven by application area Power & Control, however all application areas showed net sales growth. The organic net sales growth was driven by strong development in the OEM sales channel. This was partly offset by lower Service & Aftermarket net sales.

Operating profit (EBITA) before amortization of acquisition-related intangible assets and items affecting comparability was SEK 469 m (362), corresponding to a margin of 25.7% (26.4%). The sales mix, with a higher share of OEM net sales, had a negative impact on the margin. This was partly offset by currency effects. Items affecting comparability totaled SEK 0 m (1). Amortization of acquisition-related intangible assets totaled SEK -51 m (-43). Operating profit (EBIT) was SEK 418 m (320), corresponding to a margin of 22.9% (23.3%).

SEGMENT GLOBAL

THIRD QUARTER 2022 NET SALES AND OPERATING PROFIT

Segment Global consists of the Igloo business, acquired in October 2021, and Other global verticals. Other global verticals includes the businesses of Residential, Hospitality and Mobile deliveries.

Segment Global reported net sales of SEK 1,592 m (199), representing 21% (4%) of Group net sales. Total growth was 699%, of which -3% was organic growth, 17% currency translation and 685% M&A. The organic net sales decline was due to lower net sales in Residential partly offset by net sales growth in Hospitality.

Operating profit (EBITA) before amortization of acquisition-related intangible assets and items affecting comparability was SEK 174 m (37), corresponding to a margin of 11.0% (18.4%). The acquired Igloo business had as expected a dilutive effect on the margin for segment Global. The Igloo business continued to deliver strong results with double-digit organic net sales growth (compared to last year pro forma) and improved EBITA margins (compared to last year pro forma) above 10%. Items affecting comparability totaled SEK -1 m (-8). Amortization of acquisition-related intangible assets totaled SEK -52 m (-2). Operating profit (EBIT) was SEK 121 m (27), corresponding to a margin of 7.6% (13.5%).

SUSTAINABILITY UPDATE

As a pioneer in the Mobile Living arena, Dometic is committed to driving sustainability in its industry. This means offering innovative, durable, low-carbon products that inspire an active, comfortable, and responsible life in the outdoors. Dometic also provides a safe, healthy, diverse, and inclusive workplace and ensures business practices meet the highest ethical standards.

Dometic's sustainability platform consists of three focus areas – People, Planet, Governance – with strong ownership in Group management and with clear KPIs, targets and activities implemented in daily operations. Progress on all defined targets is reported externally as part of the Annual and Sustainability Report. In addition, on four of the KPIs, progress is reported on a quarterly basis.

Focus area KPI Actual Baseline (Year) Target 2024
People LTIFR 1.7 2.4 (2021) <2.0
People Share of female managers 23% 24% (2021) 27% (increase
1% point per
year)
Planet Reduction in CO₂ ton / net sales SEK m⁽¹⁾ -34% 2.0 (2020) -30%
Governance Share of new suppliers being ESG audited 100% n/a (new
measurement as of
2022)
90%

⁽¹⁾Adjusted for acquisitions and currency translation effects.

For definitions of KPIs, and what the actual period refers to for each KPI, see Definitions and Key ratios at the end of the report.

LTIFR (Lost Time Injury Frequency Rate). Safety performance continued to improve with an LTIFR that decreased by 29% compared to the baseline year (2021). The result is supported by safety leadership training, ongoing focus on strengthening the safety tools and culture, and by implementing an updated Group Health and Safety Guideline during the period. Efforts continue throughout the organization to stay below the target of 2.0.

Share of female managers. As of 2022, Dometic has set a new target for 2024 to increase the proportion of female managers by one percentage point per year. The company is accelerating its efforts in this area, and all segments are continuing to work on segment-specific Diversity & Inclusion targets and corresponding action plans. The share of female managers temporarily decreased somewhat in the period as a consequence of the ongoing rightsizing of the company.

CO2 ton1)/net sales SEK m. Emissions per net sales decreased by 34% compared to the baseline year (2020), driven by the transition to renewable electricity supply in all European manufacturing facilities as well as in a few sites in the US. Absolute CO2 emissions decreased by 17% compared to the baseline year and the share of renewable indirect energy (scope 2) LTM (last twelve months) increased to 27% compared to 6% in the baseline year. The implementation of a roadmap for transitioning to renewable electricity in operations globally will support further reductions and target fulfillment until 2024.

Share of new suppliers being ESG audited. As of 2022, Dometic is expanding its proactive focus on supplier audits. The focus for the past three years has been on auditing the majority of the existing spend in low-cost countries, with the results revealing a strong improvement. Work on auditing our existing suppliers continues but starting from January 2022 Dometic will also ensure that at least 90% of all new significant direct material suppliers are audited regarding ESG compliance. At the end of August 2022, 100% of the new suppliers have been audited for ESG compliance with a satisfactory result.

1) Scope 1 and 2 emissions represented by fuel combustion, electricity and district heating used on operation sites.

PARENT COMPANY DOMETIC GROUP AB (PUBL)

Third quarter 2022

The Parent Company Dometic Group AB (publ) comprises the functions of the Group's head office, such as Group management and administration. The Parent Company invoices its costs to subsidiaries.

For the quarter, the Parent Company had an operating profit (loss) of SEK 7 m (-1), including administrative expenses of SEK -57 m (-59) and other operating income of SEK 64 m (58), of which the full amount relates to income from subsidiaries.

Profit (loss) from financial items totaled SEK 335 m (-11), including interest income from subsidiaries of SEK 132 m (49), interest expenses to subsidiaries of SEK - m (-) and other financial income and expenses of SEK 202 m (-61).

Profit (loss) for the quarter amounted to SEK 342 m (-12).

First nine months 2022

For the period, the Parent Company had an operating profit (loss) of SEK 0 m (-1), including administrative expenses of SEK -195 m (-216) and other operating income of SEK 195 m (215), of which the full amount relates to income from subsidiaries.

Profit (loss) from financial items totaled SEK 641 m (-101), including interest income from subsidiaries of SEK 304 m (129), interest expenses to subsidiaries of SEK 0 m (-1) and other financial income and expenses of SEK 338 m (-229).

Profit (loss) for the period amounted to SEK 642 m (-107).

For further information, please refer to the Parent Company's condensed financial statements on page 13.

Juan Vargues President and CEO

Solna, October 26, 2022

AUDITORS' REVIEW REPORT (translation of Swedish original)

Dometic Group AB (publ) reg. no. 556829-4390

Introduction

We have reviewed the condensed interim financial information (interim report) of Dometic Group AB (publ) as of 30 September 2022 and the nine-month period then ended. The board of directors and the CEO are responsible for the preparation and presentation of the interim financial information in accordance with IAS 34 and the Swedish Annual Accounts Act. Our responsibility is to express a conclusion on this interim report based on our review.

Scope of Review

We conducted our review in accordance with the International Standard on Review Engagements ISRE 2410, Review of Interim Report Performed by the Independent Auditor of the Entity. A review consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with International Standards on Auditing, ISA, and other generally accepted auditing standards in Sweden. The procedures performed in a review do not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

Conclusion

Based on our review, nothing has come to our attention that causes us to believe that the interim report is not prepared, in all material respects, in accordance with IAS 34 and the Swedish Annual Accounts Act, regarding the Group, and with the Swedish Annual Accounts Act, regarding the Parent Company.

Stockholm, October 26, 2022

PricewaterhouseCoopers AB

Patrik Adolfson Authorized Public Accountant

ANNUAL GENERAL MEETING 2023

Dometic Group's Annual General Meeting will be held on April 12, 2023, in Stockholm.

NOMINATION COMMITTEE – ANNUAL GENERAL MEETING 2023

In accordance with the resolution adopted by the 2022 Annual General Meeting (AGM), the Nomination Committee ahead of the 2023 AGM shall be composed of the Chairman of the Board of Directors together with one representative from each of the three largest shareholders, based on the ownership structure at August 31, 2022. Further details about the Nomination Committee are available on our website. www.dometicgroup.com

CONSOLIDATED INCOME STATEMENT

Q3 Q3 YTD YTD FY
SEK m 2022 2021 2022 2021 2021
Net sales 7,576 5,545 23,591 15,974 21,516
Cost of goods sold -5,517 -3,899 -17,160 -11,056 -15,155
Gross Profit 2,059 1,647 6,432 4,918 6,361
Sales expenses -554 -414 -1,643 -1,148 -1,593
Administrative expenses -360 -282 -1,068 -772 -1,086
Research and development expenses -142 -100 -406 -302 -412
Other operating income and expenses 54 28 186 20 78
Items affecting comparability -326 -23 -499 -86 -123
Amortization of acquisition-related intangible assets -156 -94 -449 -245 -369
Operating profit 575 762 2,553 2,385 2,855
Financial income 6 1 25 12 13
Financial expenses 14 -104 -209 -323 -512
Net financial expenses 20 -103 -184 -311 -499
Profit (loss) before tax 595 659 2,368 2,074 2,357
Taxes -159 -179 -611 -544 -630
Profit (loss) for the period 436 480 1,757 1,530 1,726
Profit (loss) for the period attributable to owners of the Parent Company 436 480 1,757 1,530 1,726
Earnings per share before and after dilution, SEK - Owners of the Parent
Company
1.36 1.50 5.50 4.99 5.58
Average number of shares, million 319.5 319.5 319.5 306.3 309.6

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

Q3 Q3 YTD YTD FY
SEK m 2022 2021 2022 2021 2021
Profit (loss) for the period 436 480 1,757 1,530 1,726
Other comprehensive income
Items that will not be reclassified subsequently to profit or loss:
Remeasurements of defined benefit pension plans, net of tax 64 38 248 98 79
64 38 248 98 79
Items that may be reclassified subsequently to profit or loss:
Cash flow hedges, net of tax -41 14 -25 75 108
Gains/losses from hedges of net investments in foreign operations, net of tax 540 23 1,220 12 294
Exchange rate differences on translation of foreign operations 1,084 235 3,184 816 1,389
1,583 272 4,379 903 1,790
Other comprehensive income for the period 1,647 310 4,627 1,001 1,869
Total comprehensive income for the period 2,083 790 6,384 2,531 3,595
Total comprehensive income for the period attributable to
Owners of the Parent Company 2,083 790 6,384 2,531 3,595

CONSOLIDATED BALANCE SHEET (IN SUMMARY)

SEK m Sep 30, 2022 Sep 30, 2021 Dec 31, 2021
ASSETS
Non-current assets
Goodwill and trademarks 30,456 20,461 25,947
Other intangible assets 8,147 4,742 7,016
Tangible assets 2,590 1,675 2,280
Right-of-use assets 1,051 765 1,000
Deferred tax assets 729 479 686
Other non-current assets 172 108 145
Total non-current assets 43,145 28,228 37,075
Current assets
Inventories 10,090 5,084 6,983
Trade receivables 3,752 2,637 2,686
Current tax assets 42 36 74
Derivatives, short-term 239 87 119
Other current receivables 504 469 488
Prepaid expenses and accrued income 225 116 197
Cash and cash equivalents 4,093 9,959 4,408
Total current assets 18,945 18,388 14,955
TOTAL ASSETS 62,090 46,617 52,030
EQUITY AND LIABILITIES
EQUITY 28,048 21,383 22,447
LIABILITIES
Non-current liabilities
Liabilities to credit institutions, long-term 15,560 15,887 16,099
Deferred tax liabilities 3,364 1,831 2,822
Other non-current liabilities 255 1,214 2,910
Leasing liabilities, long-term 817 646 881
Provisions for pensions 545 723 704
Other provisions, long-term 295 235 246
Total non-current liabilities 20,836 20,535 23,661
Current liabilities
Liabilities to credit institutions, short-term 3,279 - -
Trade payables 3,165 2,333 3,193
Current tax liabilities 869 333 477
Advance payments from customers 48 46 51
Leasing liabilities, short-term 361 229 233
Derivatives, short-term 191 40 13
Other provisions, short-term 673 276 332
Other current liabilities* 3,047 215 193
Accrued expenses and prepaid income 1,574 1,228 1,429
Total current liabilities 13,206 4,699 5,921
TOTAL LIABILITIES 34,042 25,234 29,583
TOTAL EQUITY AND LIABILITIES 62,090 46,617 52,030

* As per Sep 2022 Other current liabilities includes short-term considerations not yet paid.

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY (IN SUMMARY)

YTD YTD FY
SEK m 2022 2021 2021
Opening balance for the period 22,447 16,201 16,201
Profit (loss) for the period 1,757 1,530 1,726
Other comprehensive income for the period 4,627 1,001 1,869
Total comprehensive income for the period 6,384 2,531 3,595
Transactions with owners
New share issue - 3,332 3,331
Dividend paid to shareholders of the Parent Company -783 -680 -680
Total transactions with owners -783 2,651 2,651
Closing balance for the period 28,048 21,383 22,447

CONSOLIDATED STATEMENT OF CASH FLOW

Q3 Q3 YTD YTD FY
SEK m 2022 2021 2022 2021 2021
Cash flow from operating activities
Operating profit 575 762 2,553 2,385 2,855
Adjustment for other non-cash items
Depreciation and amortization 384 226 1,076 619 920
Adjustments for other non-cash items 360 -71 605 -98 -204
Changes in working capital
Changes in inventories -62 -492 -1,557 -1,263 -2,275
Changes in trade receivables 904 266 -557 -482 141
Changes in trade payables -1,136 -276 -538 82 600
Changes in other working capital -72 28 -60 219 125
Income tax paid -190 -97 -576 -877 -1,009
Net cash flow from operations 764 347 946 584 1,153
Cash flow from investments
Acquisition of operations, net of cash acquired -29 -549 -653 -2,672 -8,555
Investments in fixed assets -141 -98 -371 -258 -413
Proceeds from sale of fixed assets 1 12 3 34 61
Deposit - -1 - 147 147
Other investing activities 5 9 4 4 1
Net cash flow from investments -164 -628 -1,016 -2,745 -8,760
Cash flow from financing
New share issue - -22 - 3,326 3,326
Borrowings from credit institutions - 3,062 1,000 3,062 3,062
Repayment of loans to credit institutions - 0 - -1,000 -1,000
Payment of lease liabilities related to lease agreements -85 -56 -245 -155 -225
Paid interest -222 -126 -419 -324 -385
Received interest 2 1 3 3 4
Other financing activities 93 -29 55 -59 -74
Dividend paid to shareholders of the Parent Company 0 - -783 -680 -680
Net cash flow from financing -212 2,830 -388 4,174 4,028
Cash flow for the period 387 2,550 -459 2,014 -3,579
Cash and cash equivalents at beginning of period 3,686 7,392 4,408 7,913 7,913
Exchange differences on cash and cash equivalents 19 16 143 32 74
Cash and cash equivalents at end of period 4,093 9,959 4,093 9,959 4,408

PARENT COMPANY INCOME STATEMENT

Q3 Q3 YTD YTD FY
SEK m 2022 2021 2022 2021 2021
Administrative expenses -57 -59 -195 -216 -282
Other operating income 64 58 195 215 280
Operating profit (loss) 7 -1 0 -1 -2
Interest income subsidiaries 132 49 304 129 191
Interest expenses subsidiaries - - - -1 -1
Other financial income and expenses 202 -61 338 -229 -156
Profit (loss) from financial items 335 -11 641 -101 33
Group contributions - - - - 346
Profit (loss) before tax 342 -12 642 -102 378
Taxes - - - -5 -99
Profit (loss) for the period 342 -12 642 -107 278

PARENT COMPANY BALANCE SHEET (IN SUMMARY)

SEK m Sep 30, 2022 Sep 30, 2021 Dec 31, 2021
ASSETS
Non-current assets
Shares in subsidiaries 16,228 16,228 16,228
Other non-current assets 13,371 7,613 10,892
Total non-current assets 29,599 23,841 27,120
Current assets
Current assets 2,338 4,809 2,695
Total current assets 2,338 4,809 2,695
TOTAL ASSETS 31,937 28,650 29,815
EQUITY 12,712 12,468 12,853
PROVISIONS
Provisions 111 89 99
Total provisions 111 89 99
LIABILITIES
Non-current liabilities
Non-current liabilities 18,837 15,887 16,099
Total non-current liabilities 18,837 15,887 16,099
Current liabilities
Current liabilities 277 206 764
Total current liabilities 277 206 764
TOTAL LIABILITIES 19,225 16,182 16,962
TOTAL EQUITY AND LIABILITIES 31,937 28,650 29,815

CONDENSED NOTES

NOTE 1 | ACCOUNTING PRINCIPLES

Dometic Group AB (publ) and its subsidiaries (together "the Dometic Group", "Dometic" or "the Group") applies International Financial Reporting Standards (IFRS), as endorsed by the European Union. This consolidated Interim Financial Report has been prepared in accordance with IAS 34 'Interim Financial Reporting'.

The accounting and valuation principles in this interim report correspond to principles applied by the Group in the 2021 Annual and Sustainability Report and should be read in conjunction with that Annual and Sustainability Report, available at www.dometicgroup.com.

The Swedish Annual Accounts Act and RFR 2 Accounting for Legal Entities, issued by the Swedish Financial Reporting Board, have been applied for the Parent Company. The interim report comprises pages 1–22 and pages 1–12 are thus an integral part of this financial report (IAS 34.16A).

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

New or amended accounting policies for 2022 adopted by the Group

A detailed description of the accounting and valuation principles for new or amended accounting policies for 2022 applied by the Group in this interim report can be found in Note 2.1.1 Changes in accounting policies, New or amended accounting policies for 2022, of the 2021 Annual and Sustainability Report available at www.dometicgroup.com.

NOTE 2 | RISKS AND UNCERTAINTIES

Risks are part of any business and as a global Group with production and distribution all over the world Dometic faces risks that can impact its ability to achieve established strategic and other objectives, including financial targets. Effective risk management of strategic, execution, compliance & regulatory and reporting risks creates opportunities and effective risk mitigation.

The key to effective risk management is identifying known risks and preparing for any unknown risks to which the Group is exposed. While mitigating risks usually comes at a cost, effective risk management adds value by establishing clear risk and process ownership combined with risk identification, assessment, prioritization and risk response i.e. risk mitigating actions as well as effective monitoring.

In line with Dometic's Three Lines Model, Risk Management as part of the second line of responsibility constitutes an important role by providing and supporting management and the business operations with a risk framework.

The risk framework focuses on improved alignment between the Group strategic objectives, strategic risks and strategy toolbox for execution. Each defined tool in the strategy toolbox represents both risks and opportunities that, correctly managed, help the Group deliver on its strategy. Risks in the risk framework, and especially strategic risks are connected to the objectives defined for each of the three pillars in the Group strategy.

The Risk Committee held meetings in connection with Group Management meetings, during which significant time was dedicated to plan for and present results from risk assessments, as well as review of risk mitigating actions. Strategic risks are assessed top-down by Group Management, while execution, compliance & regulatory and reporting risks are assessed bottomup by Segment Management and process and risk owners, as well as top-down by Group Management and global process and risk owners, as applicable. The Risk Committee discusses and makes decisions on risk mitigating actions and the members of Group Management act as global process and risk owners as applicable. The work of the Risk Committee is regularly reported to the Audit Committee and annually to the Board of Directors.

With strategic, execution, compliance & regulatory and reporting risks identified and assessed annually, the results thereof in terms of risk registers and risk maps help raise risk awareness and support management and the business operations at different levels of the organization in prioritization of risk mitigating actions. The annual risk assessment, including risk registers and risk maps, also serves as foundation for the Group's control functions, such as Internal Control and Internal Audit, for their prioritization of focus areas.

The risk framework includes a universe of risks that could impact Dometic's ability to achieve established strategic and other objectives including financial targets. The risks to which Dometic is exposed are classified into four main categories: strategic risks, execution risks, compliance & regulatory risks and reporting risks. Each main category has subcategories with defined underlying risks. Sustainability risks are integrated in the main categories and subcategories. Risks are mapped to strategic and other objectives including financial targets. Risk ownership is identified for each risk in the risk universe.

Strategic risks can impact Dometic's ability to achieve strategic objectives including financial targets. Strategic risks are divided into the following subcategories; market and sales risks, product risks, manufacturing, distribution and sourcing risks, organizational risks and external risk factors. External risk factors could be political, geopolitical, climate change, weather related, hazards and risks related to competition and external crime.

Execution risks are operational, commercial and financial risks associated with business operations.

Compliance & Regulatory risks are both internal compliance with governing documents, as well as external compliance with laws, rules and regulations.

Reporting risks are risks associated with Dometic's reporting, information and communication, both financial and non-financial.

The COVID-19 pandemic had a negative impact on Dometic's business and operations, primarily during the first half of 2020. Future development of the pandemic create uncertainty and external as well as internal measures to contain COVID-19 cases may impact the business and operations. The current situation in China, with new COVID-19 pandemic breakouts, creates further uncertainty on future development.

Supply chain disturbances including rising raw material prices and freight costs, as well as availability of critical components and transport capacity, have impacted profitability and cash flow since the end of 2020. Mitigating actions from Dometic to safeguard Company profitability and cash flow includes price increases as well as close collaboration with suppliers and freight partners.

Dometic continues to follow the development in Ukraine as well as in all neighbouring countries and will take necessary actions needed to protect employees and the Group. In 2021 total net sales in Ukraine, Russia and Belarus were SEK 67 million (0,3 percent of Group net sales). Dometic has stopped all business activities in Russia and as a consequence SEK -22 m mainly related to write down of assets were recorded in the first quarter 2022.

The current macroeconomic situation brings uncertainty, and it is difficult to predict how geopolitical developments and increased inflation will impact the business. Dometic is actively working to balance capacity and resources with demand across the organization. While closely monitoring and acting on short-term market developments, Dometic will continue to implement its strategic agenda to deliver on its targets.

Dometic's risks and risk management are described on pages 64- 67 and on pages 92-95 in the 2021 Annual and Sustainability Report, available at www.dometicgroup.com

NOTE 3 | FINANCIAL INSTRUMENTS

Dometic uses interest rate swaps to hedge senior facility term loans to move from a floating interest rate to a fixed interest rate. The Group also uses currency forward agreements to hedge part of its cash flow exposure.

The fair values of Dometic's derivative assets and liabilities were SEK 239 m (264) and SEK 191 m (56). The value of derivatives is based on published prices in an active market. No transfers

between levels of the fair value hierarchy have occurred during the period.

For financial assets and liabilities other than derivatives, fair value is assumed to be equal to the carrying amount.

TABLE TO NOTE 3 – FINANCIAL INSTRUMENTS

Financial Financial
Balance sheet instruments at instruments at Derivatives used
Sep 30, 2022 carrying amount amortized cost fair value for hedging
Per category
Derivatives 239 - 48 191
Financial assets 8,521 8,521 - -
Total financial assets 8,760 8,521 48 191
Derivatives 191 - 41 151
Financial liabilities 25,306 25,306 - -
Total financial liabilities 25,497 25,306 41 151

NOTE 4 | SEGMENT INFORMATION

CONSOLIDATED OPERATING SEGMENTS

Dometic has a new segment reporting structure starting from the reporting of the first quarter 2022. The Marine business is reported as a new separate segment while Other global verticals and the Igloo business remain in segment Global. Segments Americas, EMEA and APAC remain as before. Management follow-up is based on the integrated result in each segment. For further information, see the 2021 Annual and Sustainability Report note 5 available at www.dometicgroup.com

Q3 Q3 YTD YTD FY
SEK m 2022 2021 2022 2021 2021
Net sales, external
Americas 1,718 1,724 5,589 4,454 5,970
EMEA 1,871 1,733 6,368 5,461 6,981
APAC 567 516 1,626 1,415 1,961
Marine 1,828 1,373 5,064 4,132 5,404
Global 1,592 199 4,945 513 1,201
Total net sales, external 7,576 5,545 23,591 15,974 21,516
Operating profit (EBITA) before items affecting comparability
Americas 100 91 390 326 398
EMEA 162 257 900 854 948
APAC
Marine
151 131 423 376 525
Global 469
174
362
37
1,325
463
1,083
77
1,375
102
Total operating profit (EBITA) before items affecting comparability 1,057 879 3,501 2,716 3,348
Operating profit (EBITA) before items affecting comparability %
Americas 5.8% 5.3% 7.0% 7.3% 6.7%
EMEA
APAC
8.6% 14.8% 14.1% 15.6% 13.6%
Marine 26.6%
25.7%
25.4%
26.4%
26.0%
26.2%
26.6%
26.2%
26.8%
25.4%
Global 11.0% 18.4% 9.4% 15.0% 8.5%
Total operating profit (EBITA) before items affecting comparability % 14.0% 15.9% 14.8% 17.0% 15.6%
Amortization of acquisition-related intangible assets
Americas
EMEA
-31
-17
-30
-14
-87
-55
-70
-29
-97
-46
APAC -5 -5 -16 -10 -15
Marine -51 -43 -148 -127 -171
Global -52 -2 -144 -9 -41
Total amortization of acqusition-related intangible assets -156 -94 -449 -245 -369
Items affecting comparability
Americas -10 -7 -145 -25 -55
EMEA -310 -9 -346 -22 -28
APAC -4 - -4 - -
Marine -0 1 -1 -32 -33
Global -1 -8 -4 -8 -9
Total items affecting comparability -326 -23 -499 -86 -123
Operating profit (EBIT)
Americas 59 54 158 231 246
EMEA -166 234 499 803 874
APAC 142 126 403 366 510
Marine 418 320 1,177 924 1,173
Global 121 27 315 60 52
Total operating profit (EBIT) 575 762 2,553 2,385 2,855
Operating profit (EBIT) %
Americas 3.4% 3.1% 2.8% 5.2% 4.1%
EMEA -8.8% 13.5% 7.8% 14.7% 12.5%
APAC 25.1% 24.5% 24.8% 25.9% 26.0%
Marine 22.9% 23.3% 23.2% 22.4% 21.7%
Global 7.6% 13.5% 6.4% 11.7% 4.3%
Total operating profit (EBIT) % 7.6% 13.7% 10.8% 14.9% 13.3%
Financial income 6 1 25 12 13
Financial expenses 14 -104 -209 -323 -512
Taxes -159 -179 -611 -544 -630
Profit (loss) for the period 436 480 1,757 1,530 1,726

Previous periods have been restated according to the new segment reporting structure.

NET SALES BY APPLICATION AREAS

Q3 Q3 YTD YTD FY
SEK m 2022 2021 2022 2021 2021
Segment Americas
Food & Beverage 388 399 1,253 1,217 1,580
Climate 748 736 2,457 2,093 2,733
Power & Control 267 237 844 334 546
Other applications 316 352 1,035 809 1,111
Segment Americas net sales, external 1,718 1,724 5,589 4,454 5,970
Segment EMEA
Food & Beverage 686 576 2,350 1,997 2,484
Climate 870 857 2,995 2,656 3,451
Power & Control 195 188 702 481 632
Other applications 121 112 322 328 414
Segment EMEA net sales, external 1,871 1,733 6,368 5,461 6,981
Segment APAC
Food & Beverage 220 216 651 658 901
Climate 204 183 557 550 726
Power & Control 105 90 306 130 232
Other applications 38 27 111 77 102
Segment APAC net sales, external 567 516 1,626 1,415 1,961
Segment Marine
Food & Beverage 54 51 170 175 221
Climate 326 249 916 794 1,033
Power & Control 1,073 762 2,982 2,278 3,017
Other applications 375 311 995 884 1,133
Segment Marine net sales, external 1,828 1,373 5,064 4,132 5,404
Segment Global
Food & Beverage 1,572 186 4,884 474 1,146
Climate 1 1 3 3 4
Power & Control 2 0 3 0 0
Other applications 18 12 55 35 52
Segment Global net sales, external 1,592 199 4,945 513 1,201
Net sales, external
Food & Beverage 2,920 1,428 9,308 4,521 6,331
Climate 2,148 2,026 6,928 6,096 7,946
Power & Control 1,641 1,277 4,837 3,223 4,427
Other applications 867 814 2,518 2,134 2,812
Total net sales, external 7,576 5,545 23,591 15,974 21,516

Inter-segment sales were as follows:

Q3 Q3 YTD YTD FY
SEK m 2022 2021 2022 2021 2021
Segment Americas 48 42 126 118 146
Segment EMEA 86 91 282 286 376
Segment APAC 700 810 2,722 2,678 3,472
Segment Marine 13 11 40 23 30
Segment Global - - - - -
Eliminations 847 955 3,169 3,104 4,025

NOTE 5 | NET SALES BY SALES CHANNEL

Q3 Q3 Change (%) YTD YTD FY
SEK m 2022 2021 Reported Organic⁽¹⁾ 2022 2021 2021
Net sales, external
OEM 3,281 2,748 19% 3% 10,037 8,090 10,848
Distribution 2,198 678 224% -3% 7,096 1,997 3,127
Service and Aftermarket 2,097 2,119 -1% -17% 6,459 5,887 7,541
Total net sales, external 7,576 5,545 37% -6% 23,591 15,974 21,516

⁽¹⁾Net sales growth excluding acquisitions/divestments and currency translation effects.

NOTE 6 | ITEMS AFFECTING COMPARABILITY

Q3 Q3 YTD YTD FY
SEK m 2022 2021 2022 2021 2021
Global restructuring program -329 -17 -479 -51 -86
Other 4 -6 -20 -35 -37
Total -326 -23 -499 -86 -123

The table below specifies items affecting comparability by function and other operating income and expenses.

Global restructuring program Q3 Q3 YTD YTD FY
SEK m 2022 2021 2022 2021 2021
Cost of goods sold -327 -19 -471 -50 -81
Sales expenses -3 1 -3 -1 -1
Administrative expenses -1 1 -1 0 -
Research and development expenses - 0 - 0 -
Other operating income and expenses 2 1 -3 - -5
Total -329 -17 -479 -51 -86
Other Q3 Q3 YTD YTD FY
SEK m 2022 2021 2022 2021 2021
Cost of goods sold - - - - -
Sales expenses 4 - -18 - -
Administrative expenses - - - - -
Research and development expenses - - - - -
Other operating income and expenses -1 -6 -2 -35 -37
Total 4 -6 -20 -35 -37
Total Q3 Q3 YTD YTD FY
SEK m 2022 2021 2022 2021 2021
Cost of goods sold -327 -19 -471 -50 -81
Sales expenses 1 1 -22 -1 -1
Administrative expenses -1 1 -1 0 -
Research and development expenses - 0 - 0 -
Other operating income and expenses 1 -5 -5 -35 -42
Total -326 -23 -499 -86 -123

NOTE 7 | AMORTIZATION OF ACQUISITION-RELATED INTANGIBLE ASSETS BY FUNCTION

The table below specifies amortization of acquisition-related intangible assets by function and other operating income and expenses.

Amortization
of Customer Amortization
Amortization Relationship Amortization of of intellectual
SEK m Trademarks Assets Technology property Total
Cost of goods sold
Q3 2022 - - -20 -0 -20
Q3 2021 - - -12 -6 -18
YTD 2022 - - -55 -1 -56
YTD 2021 - - -34 -18 -52
FY 2021 - - -49 -20 -69
Sales expenses
Q3 2022 -23 -113 - - -136
Q3 2021 -20 -57 - - -76
YTD 2022 -67 -326 - - -393
YTD 2021 -43 -150 - - -193
FY 2021 -63 -238 - 1 -301
Total Amortization of acquisition-related intangible assets
Q3 2022 -23 -113 -20 -0 -156
Q3 2021 -20 -57 -12 -6 -94
YTD 2022 -67 -326 -55 -1 -449
YTD 2021 -43 -150 -34 -18 -245
FY 2021 -63 -238 -49 -19 -369

NOTE 8 | ADJUSTED EARNINGS PER SHARE

Specification of Adjusted earnings per share. Adjusted earnings per share excludes the impact from amortization of acquisition-related intangible assets and items affecting comparability.

Q3 Q3 YTD YTD FY
SEK m 2022 2021 2022 2021 2021
Profit (loss) before tax, reported 595 659 2,368 2,074 2,357
A) Adjustment for amortization of acquisition-related intangible assets 156 94 449 245 369
B) Adjustment for items affecting comparability 326 23 499 86 123
Profit (loss) before tax, adjusted 1,077 776 3,316 2,405 2,849
Taxes, reported -159 -179 -611 -544 -630
Taxes, adjustment for A) and B) -109 -31 -220 -84 -129
Profit (loss) for the period, adjusted 809 566 2,485 1,777 2,090
Average number of shares 319.5 319.5 319.5 306.3 309.6
Earnings per share, adjusted 2.53 1.77 7.78 5.80 6.75

NOTE 9 | RIGHT-OF-USE ASSETS

Right-of-use assets information is specified below:

Depreciation &

amortization Q3 Q3 YTD YTD FY
SEK m 2022 2021 2022 2021 2021
Depreciation and amortization -384 -226 -1,076 -619 -920
Add back depreciation related
to right-of-use assets
82 56 240 152 223
Total -301 -170 -836 -467 -697
Right-of-use assets Sep 30, Sep 30, Dec 31,
SEK m 2022 2021 2021
Buildings 975 720 919
Machinery, equipment and
other technical installations 76 44 81
Total 1,051 765 1,000

NOTE 10 | TRANSACTIONS WITH RELATED PARTIES

No transactions between Dometic and related parties that have significantly affected the company's position and earnings took place during the first nine months 2022.

NOTE 11 | ACQUISITIONS AND DIVESTMENTS

Date of Included and Previous year Number of
employees⁽
Acquisition announcement controlled from Segment net sales⁽¹⁾ ¹⁾
Cadac International 16 Sept, 2021 4 Jan, 2022 EMEA 17 EUR m 40
NDS Energy 11 Nov, 2021 1 Feb, 2022 EMEA 11 EUR m 25
Treeline Capital LLC 2 Mar, 2022 2 Mar, 2022 Marine 16 USD m 70
⁽¹⁾Annual net sales and number of employees as disclosed in the press release when announced.

See the Annual and Sustainability Report 2021 note 29 for details on acquisitions completed in 2021.

2022

Acquisitions during the year

Cadac International

Dometic has acquired Cadac International, a provider of premium outdoor barbeque equipment for the vehicle based outdoor market. The acquisition of Cadac International is a perfect fit to Dometic's existing offering of cooling boxes, tents, mobile power solutions and other outdoor equipment.

NDS Energy

Dometic has acquired NDS Energy, a provider of Mobile Power Solutions for the outdoor market based in Italy. The acquisition of NDS Energy strengthens Dometic's offering and market presence within Mobile Power Solutions in the European outdoor market.

Treeline Capital LLC

Dometic has acquired Treeline Capital LLC, a leading provider of value-adding engineered Service & Aftermarket products and Mobile Power Solutions for the North American Marine market under the CDI Electronics and Balmar brands.

Acquisitions summary

The purchase price paid amounts to SEK 691 m on a debt and cash free basis excluding potential earn-out elements. The total purchase price amounts to SEK 949 m.

In the purchase price allocation below, calculation of intangible assets and goodwill are only preliminary. The purchase price

allocation for acquisitions are finalized no later than one year after the acquisition is made. Goodwill is generally not tax deductible.

Goodwill is justified by customer relationships, market position and new future technologies. Acquisition-related costs in the consolidated income statement for the first nine months 2022 amount to SEK 7 m reported as Other operating income and expenses.

The proportion of equity in all acquired companies are 100%.

The acquisitions have affected consolidated net sales from the date of acquisitions by SEK 365 m and EBITA before i.a.c. by SEK 99 m.

Effect on group cash flow

Effect on group cash flow amounts to SEK -653 m year to date 2022.

Purchase price allocation preliminary, SEK m Total
Trademarks and tradenames 15
Other intangible assets (technology, customer relationship assets) 154
Tangible assets 21
Right-of-use assets 6
Other non-current assets 1
Operating assets 246
Cash and cash equivalents 54
Provisions and other non-current liabilities -35
Deferred tax liabilities -27
Leasing liabilities, long- and short-term -3
Operating liabilities -88
Adjustment working capital prior year acquisitions -3
Fair value of net assets 339
Goodwill 606
Purchase price 946
Consideration transferred -745
Cash and cash equivalents in acquired companies 54
Adjustment of purchase price prior year acquisitions 38
Cash flow effect on Group's cash and cash equivalents -653

Acquisitions made 2021

The purchase price allocation of Twin Eagles, Zamp Solar, Büttner Elektronik and Enerdrive are to be considered as final.

Valterra Products

The fair value of acquired net assets was adjusted in the second quarter of 2022, increasing goodwill with SEK 9 m. After the adjustment, the purchase price allocation is to be considered final.

Front Runner

The fair value of acquired net assets was adjusted in Q2 2022, reducing goodwill with SEK 6 m. After the adjustment, the purchase price allocation is to be considered final.

Igloo

The preliminary purchase price allocation of Igloo has been adjusted. The preliminary purchase price allocation of Igloo has been adjusted due to a net working capital adjustment. This has lead to a reduction of goodwill by SEK -21 m.

See the Annual and Sustainability Report 2021 note 29 for details on acquisitions completed in 2021.

NOTE 12 | SIGNIFICANT EVENTS AFTER THE PERIOD

Jenny Evelius is appointed new Head of Group HR for Dometic, replacing Silke Ernst who left Dometic on October 13, 2022.

There have been no significant events that have impacted the financial reporting after the balance sheet date.

RECONCILIATION OF NON-IFRS MEASURES TO IFRS (ALTERNATIVE PERFORMANCE MEASURES)

Dometic presents some financial measures in this interim report, which are not defined by IFRS. The company believes that these measures provide valuable additional information to investors and management for evaluating the company's financial performance, financial position and trends in the company's operations. It should be noted that these measures, as defined, may not be comparable to similarly titled measures used by other companies. These non-IFRS measures should not be considered as substitutes for financial reporting measures prepared in accordance with IFRS. See Dometic's website www.dometicgroup.com for the detailed reconciliation.

Adjusted earnings per
share
Net profit for the period, excluding the impact from amortization of acquisition-related intangible assets and items
affecting comparability, divided by average number of shares.
Core working capital Consists of inventories and trade receivables less trade payables.
EBITDA Operating profit (EBIT) before Depreciation and Amortization. Depreciation also includes depreciation of right-of
use assets in accordance with IFRS 16 Leases.
EBITDA margin EBITDA divided by net sales.
EBITA bef i.a.c. Operating profit (EBIT) before Amortization of acquisition-related intangible assets and items affecting
comparability
EBITA margin EBITA divided by net sales.
Net debt Total borrowings including pensions and accrued interest less cash and cash equivalents.
Net debt to EBITDA
leverage ratio
Net debt excluding pensions, leasing and accrued interest in relation to EBITDA before items affecting
comparability and including acquisitions proforma. Any cash deposits with tax authorities are treated as cash in
leverage calculation.
Operating cash flow Cash flow from operations after investments in fixed assets excluding income tax paid. Paid interest/received
interest is a part of the net cashflow of financing.
Organic growth Sales growth excluding acquisitions/divestments and currency translation effects. Quarters are calculated at
comparable currency, applying the latest period average rate.
RoOC – Return on
Operating Capital
Operating profit (EBIT) divided by operating capital. Based on the operating profit (EBIT) for the four previous
quarters, divided by the average operating capital for the previous four quarters, excluding goodwill and
trademarks for the previous quarters.

DEFINITIONS AND KEY RATIOS

Capital expenditure Expenses related to the purchase of tangible and intangible assets.
CO2 ton / net sales SEK m CO2 emissions from own operations (scope 1 and 2) divided by currency adjusted net sales. Rolling 12 months
with one month delay in reporting. Scope 1 = energy from fuel combustion used at operation sites (factories,
warehouses, distribution centers), Scope 2 = electricity and district heating used at operation sites. (excl M&A)
EPS – Earnings per share Net profit for the period divided by average number of shares.
FY 2021 Full Year. January to December 2021 for Income statement.
i.a.c. – items affecting
comparability
Items affecting comparability are events or transactions with significant financial effects, which are relevant for
understanding the financial performance when comparing profit (loss) for the current period with previous periods.
Items included are for example restructuring programs, expenses related to major revaluations, gains and losses
from acquisitions or disposals of subsidiaries, or major transaction costs related to mergers and acquisitions.
Interest-bearing debt Liabilities to credit institutions plus liabilities to related parties plus provisions for pensions.
LTIFR Lost Time Injury Frequency Rate. Work related accidents with lost time >=1 day per million working hours. Rolling
12 months.
LTM Last twelve months.
Net profit Profit (loss) for the period.
OCI Other Comprehensive Income.
OEM Original Equipment Manufacturers.
Operating capital excluding
goodwill and trademarks
Interest-bearing debt plus equity less cash and cash equivalents, excluding goodwill and trademarks.
Operating profit (EBIT) Operating profit (EBIT) before financial items and taxes.
Operating profit (EBIT)
margin
Operating profit (EBIT) divided by net sales.
Product development costs Research and development costs including capitalized spend.
Q3 2022 and Q3 2021 July to September 2022 and July to September 2021 for Income Statement.
RoOC Return on Operating Capital, excluding goodwill and trademarks.
Share of female managers Percentage of female managers in the company at the end of each period, with one quarter delay in reporting.
The manager definition has been updated compared to previous measurements.
Share of new suppliers
being ESG audited
Percentage of new significant direct material suppliers that have been ESG audited (on-site, remote or 3rd party
audits), with one month delay in reporting. Measuring period to be included as a new supplier is January 1, 2022
until end of 2024.
Working capital Core working capital plus other current assets less other current liabilities and provisions relating to operations.
YTD 2022 and YTD 2021 Year to date. January to September 2022 and January to September 2021 for Income statement.

PRESENTATION OF THE INTERIM REPORT

Analysts and media are invited to participate in a telephone conference at 10.00 (CEST), October 26, 2022, during which President and CEO, Juan Vargues and CFO, Stefan Fristedt, will present the report and answer questions. To participate in the webcast/telephone conference, please dial in five minutes prior to the start of the conference call. The webcast URL and presentation are available at www.dometicgroup.com.

Webcast link: https://dometic.videosync.fi/q3-2022

To participate in conference call to ask questions

Those who wish to participate in the conference call to ask questions in connection with the webcast are welcome to register on the link below. After the registration you will be provided phone numbers and a conference ID to access the conference. Registration link: https://call.vsy.io/access-300

FOR FURTHER INFORMATION, PLEASE CONTACT

Rikard Tunedal

Head of Investor Relations Phone: +46 730 56 97 35 E-mail: [email protected]

Dometic Group AB (publ)

Hemvärnsgatan 15 SE-171 54 Solna, Sweden Phone: +46 8 501 025 00 www.dometic.com Corporate registration number 556829-4390

This information is information that Dometic Group AB (publ) 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 08:00 CEST on October 26, 2022.

This document is a translation of the Swedish version of the interim report. In the event of any discrepancy, the Swedish wording shall prevail.

ABOUT DOMETIC

Dometic is a global market leader in the mobile living industry. Millions of people around the world use Dometic products in outdoor, residential, and professional applications. Our motivation is to create smart, sustainable, and reliable products with outstanding design for an outdoor and mobile lifestyle in the areas of Food & Beverage, Climate, Power & Control, and Other Applications. Dometic employs approximately 9,000 people worldwide, had net sales of SEK 21.5 billion in 2021 and is headquartered in Stockholm, Sweden.

DISCLAIMER

Some statements herein are forward-looking and the actual outcome could be materially different. In addition to the factors explicitly commented upon, the actual outcome could be materially affected by other factors, (a) changes in economic, market and competitive conditions, (b) success of business and operating initiatives, (c) changes in the regulatory environment and other government actions, (d) fluctuations in exchange rates and (e) business risk management.

FINANCIAL CALENDAR

January 27, 2023: April 12, 2023: April 24, 2023 July 18, 2023 October 26, 2023

Year-end and fourth quarter report 2022 Annual General Meeting 2023 Interim report for the first quarter 2023 Interim report for the second quarter 2023 Interim report for the third quarter 2023

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