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ASSA ABLOY

Quarterly Report Jul 19, 2022

2882_ir_2022-07-19_258fcf0b-0893-4d42-b393-657f6571919b.pdf

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Quarterly Report Q2 2022 19 July 2022

Experience a safer and more open world

Strong growth and profit in turbulent times

Second quarter

  • Net sales increased by 25% to SEK 29,466 M (23,648), with organic growth of 13% (23) and acquired net growth of 0% (5).
  • Very strong organic growth in Americas and Entrance Systems and strong growth in EMEIA and Global Technologies, but organic sales declined in Asia Pacific.
  • Three acquisitions with combined annual sales of about SEK 1,100 M were signed in the quarter.
  • Operating income (EBIT) increased by 23% and amounted to SEK 4,406 M (3,589), corresponding to an operating margin of 15.0% (15.2).
  • Net income amounted to SEK 3,156 M (3,212).
  • Earnings per share amounted to SEK 2.84 (2.89).
  • Operating cash flow amounted to SEK 3,787 M (3,627).

Operating income

+13%

Organic growth

Earnings per share

Sales and income

Second quarter First half-year
2021 2022 Δ 2021 2022 Δ
Sales, SEK M 23,648 29,466 25% 45,454 56,057 23%
Of which:
Organic growth 4,258 3,324 13% 5,085 6,610 14%
Acquisitions and divestments 856 –16 0% 1,721 –68 0%
Exchange-rate effects –1,418 2,510 12% –3,478 4,061 9%
Operating income (EBIT), SEK M 3,589 4,406 23% 6,776 8,407 24%
Operating margin (EBITA), % 15.8% 15.5% 15.6% 15.5%
Operating margin (EBIT), % 15.2% 15.0% 14.9% 15.0%
Income before tax, SEK M 3,441 4,208 22% 6,486 8,019 24%
Net income, SEK M 3,212 3,156 –2% 5,465 6,015 10%
Operating cash flow, SEK M 3,627 3,787 4% 6,262 4,699 –25%
Earnings per share, SEK 2.89 2.84 –2% 4.92 5.41 10%

1 Adjusted for positive one-time tax effects from last year, the increase in earnings per share was 24% compared with last year.

Comments by the President and CEO

Strong growth and profit in turbulent times

Today we announce very strong sales growth and an improved operating result. This positive development is driven by continued strong demand for our products and solutions despite a turbulent operating environment with geopolitical uncertainties, lockdowns in China, high inflation and rising interest rates. I am proud of how our employees have applied a customer-centric focus to address supply-chain issues and other operational challenges.

Our organic sales grew by 13%, complemented by 12% positive currency effects, and with zero growth from M&A. Americas and Entrance Systems delivered very strong organic sales growth of 20% and 19% respectively. This was driven by a continued high demand in the US, strong price realization and excellent operational performance. EMEIA reports strong organic growth of 8%, primarily driven by very strong growth in Scandinavia and the emerging markets. Despite component shortages, Global Technologies grew strongly by 6%, also helped by very strong growth in the new verticals in Global Solutions. Organic sales declined by 5% in Asia Pacific as demand in China continued to be very weak.

Our operating income increased by 23% to SEK 4,406 M and the operating margin was 15.0% (15.2). Our operating cash flow in the quarter improved by 4% to SEK 3,787 M. This corresponds to a cash conversion of 90%.

While demand remains positive, we stay alert

While we are continuing to see good demand for our products and solutions, it is crucial in turbulent and uncertain times that we remain vigilant and alert to potential signs of changes in the demand. During both the global financial crisis in 2008/09 and the pandemic we have proven that our decentralized operational model is flexible and that we have an agile cost-base. All our divisions have plans and tools in place to address potential changes in the demand and are well positioned to navigate through these uncertain times.

We continue to work on our growth-promoting and profitability improvement initiatives. Investment in product development is vital for staying relevant to our customers. Our focus on electromechanical product and solution development is paying off with a growth of 18% in this product segment in our regional divisions during the quarter.

In parallel, we continue to acquire businesses and we have during the year consolidated seven businesses with annual sales of approximately SEK 2,800 M. Our pipeline remains strong, and the activity level is high.

Finally, I would like to wish all employees, shareholders, and other stakeholders a great second half of 2022.

Stockholm, 19 July 2022

Nico Delvaux President and CEO

Sales by quarter and last 12 months

Operating cash flow by quarter and last 12 months

Operating cash flow, quarter Operating cash flow, 12 months

Second quarter

The Group's sales increased by 25% to SEK 29,466 M (23,648). Organic growth amounted to 13% (23). Growth from acquisitions and divestments was 0% (5), of which 1% (6) were acquisitions and –1% (–1) were divestments. Exchangerates affected sales by 12% (–9).

The Group's operating income (EBIT) amounted to SEK 4,406 M (3,589), an increase of 23%. The corresponding operating margin was 15.0% (15.2). Exchange-rates had an impact of SEK 401 M (–213) on EBIT. Operating income before amortizations from acquisitions (EBITA) amounted to SEK 4,557 M (3,740). The corresponding EBITA margin was 15.5% (15.8).

Net financial items amounted to SEK –198 M (–148). The Group's income before tax was SEK 4,208 M (3,441), an increase of 22% compared with last year. Exchange-rates had an impact of SEK 390 M (–200) on income before tax. The profit margin was 14.3% (14.6).

The estimated effective income tax rate on an annual basis and excluding items affecting comparability was 25% (26). Earnings per share amounted to SEK 2.84 (2.89), a decrease of 2% compared with last year. Adjusted for positive onetime tax effects from last year, the increase in earnings per share was 24% compared with last year. Operating cash flow totaled SEK 3,787 M (3,627), which corresponds to a cash conversion of 0.90 (1.05). The net-debt/equity ratio at the end of the quarter was 0.42 (0.45).

First half-year

The Group's sales for the first half of 2022 totaled SEK 56,057 M (45,454), representing an increase of 23%. Organic growth was 14% (13). Growth from acquisitions and divestments was 0% (4), of which 1% (6) came from acquisitions and –1% (–1) from divestments. Exchange-rates affected sales by 9% (–9).

The Group's operating income (EBIT) amounted to SEK 8,407 M (6,776), an increase of 24% compared with last year. The corresponding operating margin was 15.0% (14.9). Operating income before amortizations from acquisitions (EBITA) amounted to SEK 8,710 M (7,082). The corresponding EBITA margin was 15.5% (15.6).

Earnings per share for the first half-year amounted to SEK 5.41 (4.92), an increase of 10% compared with last year. Operating cash flow totaled SEK 4,699 M (6,262), a decrease of 25% compared with last year.

Restructuring measures

Payments related to all restructuring programs amounted to SEK 84 M (129) during the quarter. The restructuring programs proceeded according to plan. At the end of the quarter provisions of SEK 537 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 5,561 M (5,235), with organic growth of 8% (39). Sales growth was very strong in Eastern Europe, Middle East, Africa, India and Scandinavia, with strong growth in France, DACH and Benelux, good growth in Finland and the UK, and stable sales in South Europe. Net sales growth from acquisitions, divestments and internal segment transfers was –5%. Operating income totaled SEK 801 M (782), which represents an operating margin (EBIT) of 14.4% (14.9). Return on capital employed, on an annualized basis, amounted to 16.1% (16.1). Operating cash flow before non-cash items and interest paid totaled SEK 662 M (801).

Opening Solutions Americas

Sales for the quarter in Americas totaled SEK 7,036 M (4,981), with organic growth of 20% (26). Sales growth was strong in Access & High Security and in Latin America and very strong in all other product areas and regions. Sales growth from acquisitions was 1%. Operating income totaled SEK 1,451 M (1,017), which represents an operating margin (EBIT) of 20.6% (20.4). Return on capital employed, on an annualized basis, amounted to 31.3% (28.1). Operating cash flow before non-cash items and interest paid totaled SEK 1,446 M (1,412).

Opening Solutions Asia Pacific

Sales for the quarter in Asia Pacific totaled SEK 2,379 M (2,244), with organic growth of –5% (0). Sales growth was very strong in South East Asia, with strong growth in Pacific and stable growth in South Korea, but sales declined significantly in China. Sales growth from acquisitions and internal segment transfers was 1%. Operating income totaled SEK 45 M (202), which represents an operating margin (EBIT) of 1.9% (9.0). Return on capital employed, on an annualized basis, amounted to 3.7% (7.8). Operating cash flow before non-cash items and interest paid totaled SEK 87 M (151).

Global Technologies

Sales for the quarter in Global Technologies totaled SEK 4,417 M (3,641), with organic growth of 6% (17). Sales growth was very strong in Citizen ID, Identification Technology and Secure Issuance, but sales declined in Physical Access Control, Identity & Access Solutions and Extended Access. Sales growth in Global Solutions was very strong. Sales growth from acquisitions and internal segment transfers was 2%. Operating income totaled SEK 677 M (573), which represents an operating margin (EBIT) of 15.3% (15.7). Return on capital employed, on an annualized basis, amounted to 10.6% (9.9). Operating cash flow before non-cash items and interest paid totaled SEK 545 M (804).

Entrance Systems

Sales for the quarter in Entrance Systems totaled SEK 10,673 M (8,007), with organic growth of 19% (21). Sales growth was very strong in Residential, Perimeter Security and Industrial and strong in Pedestrian. Sales growth from acquisitions was 1%. Operating income totaled SEK 1,651 M (1,196), which represents an operating margin (EBIT) of 15.5% (14.9). Return on capital employed, on an annualized basis, amounted to 17.7% (15.5). Operating cash flow before non-cash items and interest paid totaled SEK 1,261 M (923).

Acquisitions and divestments

Six 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 3,240 M. The corresponding acquisition price on a cash and debt free basis totaled SEK 3,151 M. Preliminary acquisition analyses indicate that goodwill and other intangible assets with indefinite useful life amounted to SEK 2,088 M. Estimated deferred considerations for acquisitions made during the year amounted to SEK 139 M.

On July 15, 2022, it was announced that the US regulator continues to review the proposed acquisition of HHI and ASSA ABLOY is working to resolve its potential concerns. It can therefore not be ruled out that the closing of the transaction extends into 2023. 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 June 22, 2022, it was announced that ASSA ABLOY has acquired Caldwell, a manufacturer of fenestration hardware for window manufacturers. Sales for 2021 amounted to about SEK 1,000 M.

On March 21, 2022, it was announced that ASSA ABLOY had entered into an agreement to acquire JOTEC, a leading regional industrial door distributor and service company in Germany. Sales for 2021 amounted to about SEK 200 M. The acquisition was completed in April 2022.

On September 27, 2021, it was announced that ASSA ABLOY had entered into an agreement to acquire Arran Isle, a leading designer, manufacturer and distributor of door and window hardware in the UK and Ireland. Sales in 2021 amounted to about SEK 1,450 M. The acquisition was completed in June 2022.

In April 2022, Finnlock, a smaller business in Russia, was divested. The capital loss from the divestment was not significant.

Sustainable development

ASSA ABLOY is continuously working towards executing our sustainability program and targets up to 2025, and we continuously drive improvement activities across all our sites. One example is our Guli factory in the Opening Solutions Asia Pacific division. The Guli factory is consuming 3% of the Group's total energy and 11% of its total water. Through the implementation of smart energy monitoring, significant opportunities to reduce energy waste were identified by optimizing machine scheduling and run times and installing new variable-speed air compressors.

The factory also reviewed its water footprint, identifying efficiency opportunities and upgrading its water infrastructure. This reduced the site's water footprint by 40% and the Group's water consumption by 4%.

Parent company

Other operating income for the Parent company ASSA ABLOY AB totaled SEK 2,924 M (2,492) for the first half-year of 2022. Operating income for the same period amounted to SEK 325 M (497). Investments in tangible and intangible assets totaled SEK 8 M (4,201). Liquidity is good and the equity ratio is 42.2% (42.0).

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 previous 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 19 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 June 2022, will have an effect of 3% on sales in the third quarter of 2022 versus the same period last year, while the effect on the operating margin is estimated to be highly accretive in the third quarter of 2022.

Exchange-rate effects

On the basis of the currency rates on 30 June 2022, it is estimated that the weighted currency effects on sales in the third quarter of 2022 versus the same period last year will be 13%, while the effect on the operating margin is estimated to be slightly accretive in the third quarter of 2022.

Certification

The Board of Directors and the President and CEO declare that this half-year report gives an accurate picture of the Parent Company's and the Group's operations, position and income and describes significant risks and uncertainty factors faced by the Parent Company and the companies making up the Group.

Stockholm, 19 July 2022

Lars Renström Carl Douglas Nico Delvaux
Chairman Vice Chairman President and CEO
Erik Ekudden Johan Hjertonsson Eva Karlsson
Board member Board member Board member
Lena Olving Susanne Pahlén Åklundh Sofia Schörling Högberg
Board member Board member Board member

Joakim Weidemanis Rune Hjälm Mats Persson

Board member Employee representative Employee representative

© ASSA ABLOY – Quarterly Report Q2 2022 8 (19) 8 (19)

Review Report

ASSA ABLOY AB, org.no 556059-3575

Introduction

We have reviewed the condensed interim report for ASSA ABLOY AB as at June 30, 2022 and for the six months period then ended. The Board of Directors and the Managing Director are responsible for the preparation and presentation of this interim report 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 Financial Statements 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 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 in accordance with the Swedish Annual Accounts Act regarding the Parent Company.

Stockholm, 19 July 2022 Ernst & Young AB

Hamish Mabon Authorized Public Accountant

Financial information

The Quarterly Report for the third quarter of 2022 will be published on 26 October 2022.

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

ASSA ABLOY is holding a telephone and web conference at 09.30 on 19 July 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 is information that ASSA ABLOY AB is obliged to make public pursuant to the EU Market Abuse Regulation and the Securities Markets Act. The information was submitted for publication, through the agency of the contact persons set out above, at 08.00 CEST on 19 July 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.13/2022

Financial information - Group

CONDENSED INCOME STATEMENT Q2 Jan-Jun
SEK M 2021 2022 2021 2022
Sales 23,648 29,466 45,454 56,057
Cost of goods sold -14,210 -17,836 -27,294 -33,952
Gross income 9,438 11,630 18,159 22,106
Selling, administrative and R&D costs -5,851 -7,228 -11,388 -13,708
Share of earnings in associates 3 4 5 10
Operating income 3,589 4,406 6,776 8,407
Finance net -148 -198 -290 -388
Income before tax 3,441 4,208 6,486 8,019
Tax on income -229 -1,052 -1,021 -2,005
Net income for the period 3,212 3,156 5,465 6,015
Net income for the period attributable to:
Parent company's shareholders 3,212 3,153 5,465 6,012
Non-controlling interests 0 3 0 3
Earnings per share
Before and after dilution, SEK 2.89 2.84 4.92 5.41
Before and after dilution and excluding items affecting comparability, SEK 2.89 2.84 4.92 5.41
CONDENSED STATEMENT OF COMPREHENSIVE INCOME Q2 Jan-Jun
SEK M 2021 2022 2021 2022
Net income for the period 3,212 3,156 5,465 6,015
Other comprehensive income:
Items that will not be reclassified to profit or loss
Actuarial gain/loss on post-employment benefit obligations, net after tax 33 -169 491 -179
Total 33 -169 491 -179
Items that may be reclassified subsequently to profit or loss
Share of other comprehensive income of associates -9 -10 -20 -36
Cashflow hedges and net investment hedges, net after tax 3 2 -10 9
Exchange rate differences -782 4,140 1,351 5,345
Total -788 4,132 1,321 5,318
Total comprehensive income for the period 2,456 7,119 7,277 11,153
Total comprehensive income for the period attributable to:
Parent company's shareholders 2,457 7,115 7,277 11,150
Non-controlling interests 0 3 0 3

Financial information - Group

CONDENSED BALANCE SHEET 31 Dec 30 Jun
SEK M 2021 2021 2022
ASSETS
Non-current assets
Intangible assets 76,336 74,201 84,012
Property, plant and equipment 8,753 8,186 9,538
Right-of-use assets 3,436 3,466 3,601
Investments in associates 652 626 636
Other financial assets 267 259 320
Deferred tax assets 1,264 1,494 1,182
Total non-current assets 90,707 88,232 99,289
Current assets
Inventories 13,933 11,381 18,272
Trade receivables 15,844 15,091 19,697
Other current receivables and investments 5,165 4,594 6,034
Cash and cash equivalents 4,325 3,544 1,707
Total current assets 39,267 34,611 45,710
TOTAL ASSETS 129,975 122,843 144,999
EQUITY AND LIABILITIES
Equity
Equity attributable to Parent company's shareholders 69,582 63,953 78,365
Non-controlling interests 9 9 11
Total equity 69,592 63,962 78,376
Non-current liabilities
Long-term loans 20,195 20,900 20,784
Non-current lease liabilities 2,433 2,197 2,535
Deferred tax liabilities 2,581 2,430 2,919
Other non-current liabilities and provisions 3,899 4,224 4,062
Total non-current liabilities 29,108 29,750 30,299
Current liabilities
Short-term loans 5,042 4,876 7,046
Current lease liabilities 1,082 1,333 1,163
Trade payables 9,527 8,035 10,523
Other current liabilities and provisions 15,625 14,886 17,593
Total current liabilities 31,276 29,131 36,323
TOTAL EQUITY AND LIABILITIES 129,975 122,843 144,999
Equity attributable to:
CHANGES IN EQUITY
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 5,465 0 5,465
Other comprehensive income 1,811 0 1,812
Total comprehensive income 7,277 0 7,277
Dividend -2,166 -1 -2,167
Stock purchase plans -28 - -28
Total transactions with shareholders -2,194 -1 -2,195
Closing balance 30 June 2021 63,953 9 63,962
Opening balance 1 January 2022 69,582 9 69,592
Net income for the period 6,012 3 6,015
Other comprehensive income 5,139 0 5,139
Total comprehensive income 11,150 3 11,153
Dividend -2,333 -1 -2,333
Stock purchase plans -35 - -35
Total transactions with shareholders -2,368 -1 -2,369
Closing balance 30 June 2022 78,365 11 78,376

Financial information - Group

CONDENSED STATEMENT OF CASH FLOWS Q2 Jan-Jun
SEK M 2021 2022 2021 2022
OPERATING ACTIVITIES
Operating income 3,589 4,406 6,776 8,407
Depreciation and amortization 963 961 1,892 1,900
Other non-cash items -39 52 -95 65
Restructuring payments -129 -84 -267 -152
Cash flow before interest and tax 4,385 5,335 8,305 10,221
Interest paid and received -175 -257 -297 -390
Tax paid on income -820 -1,278 -1,352 -1,876
Cash flow before changes in working capital 3,390 3,800 6,656 7,955
Changes in working capital -9 -641 -710 -3,902
Cash flow from operating activities 3,381 3,159 5,947 4,053
INVESTING ACTIVITIES
Net investments in intangible assets and property, plant and equipment -388 -410 -677 -746
Investments in subsidiaries -429 -3,013 -724 -3,060
Divestments of subsidiaries 12 3 46 5
Other investments and disposals -42 0 -42 0
Cash flow from investing activities -847 -3,420 -1,398 -3,800
FINANCING ACTIVITIES
Dividends -2,167 -2,333 -2,167 -2,333
Amortization of lease liabilities -315 -324 -627 -635
Net cash effect of changes in borrowings -115 502 -977 79
Cash flow from financing activities -2,597 -2,156 -3,770 -2,889
CASH FLOW FOR THE PERIOD -62 -2,417 779 -2,637
CASH AND CASH EQUIVALENTS
Cash and cash equivalents at beginning of period 3,610 4,113 2,756 4,325
Cash flow for the period -62 -2,417 779 -2,637
Effect of exchange rate differences -3 12 9 19
Cash and cash equivalents at end of period 3,544 1,707 3,544 1,707

Quarterly information - Group

THE GROUP IN SUMMARY Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Jan-jun Jan-jun Year Last 12
SEK M 2020 2020 2020 2021 2021 2021 2021 2022 2022 2021 2022 2021 months
Sales 19,953 22,225 23,298 21,805 23,648 23,930 25,623 26,591 29,466 45,454 56,057 95,007 105,611
Organic growth
Gross income1
-18% -5% -5% 4% 23% 7% 10% 14% 13% 13% 14% 11% -
Gross margin 1 7,648
38.3%
9,026
40.6%
9,278
39.8%
8,722
40.0%
9,438
39.9%
9,535
39.8%
10,082
39.3%
10,476
39.4%
11,630
39.5%
18,159
40.0%
22,106
39.4%
37,777
39.8%
41,723
39.5%
EBITDA1 3,024 4,505 4,487 4,115 4,552 4,373 4,982 4,941 5,367 8,668 10,308 18,023 19,662
EBITDA margin 1 15.2% 20.3% 19.3% 18.9% 19.3% 18.3% 19.4% 18.6% 18.2% 19.1% 18.4% 19.0% 18.6%
Depreciation, excl attrib. to business combinations -787 -771 -853 -774 -812 -833 -821 -788 -810 -1,586 -1,598 -3,241 -3,252
EBITA1 2,237 3,734 3,634 3,341 3,740 3,539 4,161 4,153 4,557 7,082 8,710 14,782 16,410
EBITA margin 1 11.2% 16.8% 15.6% 15.3% 15.8% 14.8% 16.2% 15.6% 15.5% 15.6% 15.5% 15.6% 15.5%
Amortization attrib. to business combinations -141 -142 -159 -154 -151 -147 -148 -151 -152 -305 -303 -601 -598
Operating income (EBIT)1 2,097 3,593 3,475 3,187 3,589 3,392 4,013 4,001 4,406 6,776 8,407 14,181 15,812
Operating margin (EBIT) 1 10.5% 16.2% 14.9% 14.6% 15.2% 14.2% 15.7% 15.0% 15.0% 14.9% 15.0% 14.9% 15.0%
Items affecting comparability - 1 910 -1,367 - - - - - - - - - -
Operating income (EBIT) 2,097 5,502 2,108 3,187 3,589 3,392 4,013 4,001 4,406 6,776 8,407 14,181 15,812
Operating margin (EBIT) 10.5% 24.8% 9.0% 14.6% 15.2% 14.2% 15.7% 15.0% 15.0% 14.9% 15.0% 14.9% 15.0%
Net financial items -205 -176 -169 -142 -148 -159 -194 -190 -198 -290 -388 -643 -741
Income before tax 1,892 5,326 1,938 3,045 3,441 3,233 3,819 3,811 4,208 6,486 8,019 13,538 15,071
Profit margin 9.5% 24.0% 8.3% 14.0% 14.6% 13.5% 14.9% 14.3% 14.3% 14.3% 14.3% 14.2% 14.3%
Tax on income -492 -888 -469 -792 -229 -841 -776 -953 -1,052 -1,021 -2,005 -2,638 -3,621
Net income for the period 1,400 4,438 1,470 2,253 3,212 2,392 3,043 2,859 3,156 5,465 6,015 10,901 11,450
Net income attributable to:
Parent company's shareholders 1,399 4,437 1,471 2,253 3,212 2,393 3,042 2,858 3,153 5,465 6,012 10,900 11,446
Non-controlling interests 1 1 -1 0 0 0 1 0 3 0 3 1 4
OPERATING CASH FLOW Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Jan-jun Jan-jun Year Last 12
SEK M 2020 2020 2020 2021 2021 2021 2021 2022 2022 2021 2022 2021 months
Operating income (EBIT) 2,097 5,502 2,108 3,187 3,589 3,392 4,013 4,001 4,406 6,776 8,407 14,181 15,812
Reversal items affecting comparability - -1 910 1,367 - - - - - - - - - -
Depreciation and amortization 927 912 1,012 929 963 980 969 939 961 1,892 1,900 3,841 3,850
Net capital expenditure -442 -301 -439 -289 -388 -407 -545 -336 -410 -677 -746 -1,629 -1,697
Change in working capital 1,460 820 1,811 -701 -9 -157 -629 -3,261 -641 -710 -3,902 -1,496 -4,688
Interest paid and received -244 -90 -189 -122 -175 -110 -162 -133 -257 -297 -390 -569 -662
Repayment of lease liabilities -322 -308 -319 -311 -315 -313 -303 -312 -324 -627 -635 -1,242 -1,251
Non-cash items -58 -219 178 -57 -39 233 41 13
912
52 -95 65 178 339
Operating cash flow
Cash conversion
3,418
1.81
4,407
1.29
5,529
1.67
2,636
0.87
3,627
1.05
3,619
1.12
3,384
0.89
0.24 3,787
0.90
6,262
0.97
4,699
0.59
13,265
0.98
11,702
0.78
CHANGE IN NET DEBT Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Jan-jun Jan-jun Year Last 12
SEK M 2020 2020 2020 2021 2021 2021 2021 2022 2022 2021 2022 2021 months
Net debt at beginning of period 36,371 34,112 35,059 29,755 29,160 28,509 25,732 27,071
-912
27,617 29,755 27,071 29,755 28,509
Operating cash flow -3,418
173
-4,407
155
-5,529
337
-2,636
138
-3,627
129
-3,619
130
-3,384
166
68 -3,787
84
-6,262
267
-4,699
152
-13,265
563
-11,702
448
Restructuring payments
Tax paid on income
474 1,104 648 532 820 805 960 597 1,278 1,352 1,876 3,117 3,641
Acquisitions and divestments 86 4,331 -497 385 472 -632 975 67 3,039 858 3,106 1,201 3,449
Dividend 2,222 2,055 2,167 1 2,166 2,333 2,167 2,333 4,333 4,500
Actuarial gain/loss on post-employment benefit oblig. 407 -
94
-321 -
-619
-44 -37 -216 -
11
191 -663 202 -917 -51
Change to lease liabilities -110 98 -93 -29 -97 7 33 -76 -51 -126 -127 -86 -87
Exchange rate differences, etc. -2,093 -428 -1,904 1,633 -471 568 639 791 1,860 1,163 2,651 2,370 3,858
Net debt at end of period 34,112 35,059 29,755 29,160 28,509 25,732 27,071 27,617 32,565 28,509 32,565 27,071 32,565
Net debt/Equity 0.58 0.56 0.51 0.46 0.45 0.38 0.39 0.38 0.42
NET DEBT
SEK M Q2
2020
Q3
2020
Q4
2020
Q1
2021
Q2
2021
Q3
2021
Q4
2021
Q1
2022
Q2
2022
Interest-bearing assets -76 -47 -205 -189 -176 -177 -177 -177 -199
Cash and cash equivalents -3,726 -4,906 -2,756 -3,610 -3,544 -5,995 -4,325 -4,113 -1,707
Derivative financial instruments, net -441 -350 -255 83 1 62 86 283 141
Pension provisions 3,887 4,164 3,514 2,995 2,922 2,949 2,736 2,715 2,803
Lease liabilities 3,614 3,818 3,562 3,678 3,530 3,401 3,515 3,534 3,697
Interest-bearing liabilities 30,853 32,379 25,895 26,202 25,776 25,492 25,237 25,374 27,829
Total 34,112 35,059 29,755 29,160 28,509 25,732 27,071 27,617 32,565
CAPITAL EMPLOYED AND FINANCING Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2
SEK M 2020 2020 2020 2021 2021 2021 2021 2022 2022
Goodwill 58,243 64,013 58,344 60,822 60,198 60,604 62,502 63,600 69,536
Other intangible assets 12,502 12,716 14,108 14,446 14,004 13,920 13,834 13,877 14,476
Property, plant and equipment 8,562 8,897 8,026 8,329 8,186 8,325 8,753 8,934 9,538
Right-of-use assets 3,592 3,779 3,513 3,619 3,466 3,330 3,436 3,450 3,601
Other capital employed 10,726 8,190 5,867 6,721 7,588 7,623 8,796 11,932 14,327
Restructuring reserve -522 -363 -1,224 -1,119 -971 -848 -658 -600 -537
Capital employed 93,103 97,232 88,634 92,818 92,471 92,954 96,663 101,193 110,941
Net debt 34,112 35,059 29,755 29,160 28,509 25,732 27,071 27,617 32,565
Non-controlling interests 12 12 9 10 9 8 9 9 11
Equity attributable to Parent company´s shareholders 58,980 62,161 58,870 63,649 63,953 67,214 69,582 73,568 78,365
OTHER KEY RATIOS ETC Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2
2020 2020 2020 2021 2021 2021 2021 2022 2022
Earnings per share, SEK 1,26 3,99 1,32 2,03 2,89 2,15 2,74 2,57 2,84
Earnings per share, excl IAC, SEK 1,26 2,28 2,33 2,03 2,89 2,15 2,74 2,57 2,84
Shareholders' equity per share, SEK 53,10 55,96 53,00 57,30 57,57 60,51 62,64 66,23 70,55
Return on capital employed
Return on equity
13,4%
15,0%
13,1%
17,0%
12,5%
15,5%
13,1%
15,1%
14,9%
18,5%
14,6%
14,4%
15,2%
17,0%
15,7%
16,8%
16,0%
16,1%
Net debt/EBITDA 2,1 2,2 1,9 1,8 1,6 1,5 1,5 1,5 1,7
Average number of employees 46,979 47,553 48,471 49,685 50,727 50,946 50,934 50,984 51,545
Average adjusted capital employed 95,340 95,452 95,002 94,230 93,076 93,287 93,199 95,766 99,074
Average number of shares, thousands 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

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

1) Excluding items affecting comparability (IAC)

Reporting by division

Q2 and 30 Jun 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 5,126 5,429 4,947 6,994 1,989 2,014 3,610 4,379 7,976 10,650 - - 23,648 29,466
Sales, internal 109 132 34 42 254 365 31 38 31 23 -458 -600 - -
Sales 5,235 5,561 4,981 7,036 2,244 2,379 3,641 4,417 8,007 10,673 -458 -600 23,648 29,466
Organic growth 39% 8% 26% 20% 0% -5% 17% 6% 21% 19% - - 23% 13%
Acquisitions and divestments 0% -5% 1% 1% -1% 1% 4% 2% 12% 1% - - 5% 0%
Exchange-rate effects -4% 3% -14% 20% -4% 10% -9% 13% -11% 13% - - -9% 12%
Operating income (EBIT) 782 801 1,017 1,451 202 45 573 677 1,196 1,651 -181 -219 3,589 4,406
Operating margin (EBIT) 14.9% 14.4% 20.4% 20.6% 9.0% 1.9% 15.7% 15.3% 14.9% 15.5% - - 15.2% 15.0%
OPERATING CASH FLOW
SEK M
Operating income (EBIT) 782 801 1,017 1,451 202 45 573 677 1,196 1,651 -181 -219 3,589 4,406
Depreciation and amortization 230 212 149 135 76 83 226 240 273 282 9 10 963 961
Net capital expenditure -123 -127 -101 -104 -25 -28 -54 -39 -85 -105 0 -7 -388 -410
Amortization of lease liabilities -87 -64 -37 -45 -24 -27 -35 -41 -128 -142 -4 -4 -315 -324
Change in working capital -1 -160 383 8 -77 14 94 -293 -333 -425 -75 213 -9 -641
Operating cash flow by division 801 662 1,412 1,446 151 87 804 545 923 1,261 -251 -8 3,840 3,992
Non-cash items -39 52 -39 52
Interest paid and received -175 -257 -175 -257
Operating cash flow 3,627 3,787
Jan-Jun and 30 Jun 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 10,082 10,604 9,506 13,203 3,533 3,575 6,885 8,397 15,448 20,278 - - 45,454 56,057
Sales, internal 210 266 79 73 483 684 57 71 58 48 -888 -1,142 - -
Sales 10,292 10,870 9,585 13,276 4,017 4,259 6,942 8,468 15,506 20,326 -888 -1,142 45,454 56,057
Organic growth 20% 7% 12% 21% 9% -4% 3% 9% 16% 20% - - 13% 14%
Acquisitions and divestments 1% -5% 1% 1% -2% 1% 3% 2% 12% 1% - - 4% 0%
Exchange-rate effects -6% 4% -14% 17% -5% 9% -9% 11% -11% 10% - - -9% 9%
Operating income (EBIT) 1,537 1,577 1,971 2,716 280 111 1,045 1,193 2,292 3,206 -349 -396 6,776 8,407
Operating margin (EBIT) 14.9% 14.5% 20.6% 20.5% 7.0% 2.6% 15.1% 14.1% 14.8% 15.8% - - 14.9% 15.0%
OPERATING CASH FLOW
SEK M
Operating income (EBIT) 1,537 1,577 1,971 2,716 280 111 1,045 1,193 2,292 3,206 -349 -396 6,776 8,407
Depreciation and amortization 461 418 261 262 154 162 453 479 544 560 19 19 1,892 1,900
Net capital expenditure -205 -214 -167 -187 -65 -52 -92 -85 -147 -197 -1 -11 -677 -746
Amortization of lease liabilities -168 -126 -71 -86 -48 -53 -71 -76 -262 -285 -6 -9 -627 -635
Change in working capital -237 -970 144 -707 -264 -307 98 -613 -445 -1,402 -6 97 -710 -3,902
Operating cash flow by division 1,388 685 2,139 1,997 57 -139 1,434 897 1,981 1,882 -344 -299 6,655 5,025
Non-cash items -95 65 -95 65
Interest paid and received -297 -390 -297 -390
Operating cash flow 6,262 4,699
CAPITAL EMPLOYED
SEK M
Goodwill 11,168 12,023 11,133 13,327 3,811 5,448 15,370 17,824 18,716 20,914 - - 60,198 69,536
Other intangible assets 1,312 1,050 1,194 1,378 965 1,225 3,990 3,868 6,502 6,915 90 40 14,053 14,476
Property, plant and equipment 2,204 2,627 1,609 2,021 1,386 1,468 1,083 1,283 1,853 2,088 - 51 8,136 9,538
Right-of-use assets 947 913 389 487 255 230 516 525 1,311 1,407 47 40 3,466 3,601
Other capital employed 2,840 3,817 -148 1,569 1,748 2,483 786 1,368 2,830 5,154 -468 -64 7,588 14,327
Adjusted capital employed 18,471 20,430 14,178 18,782 8,165 10,854 21,746 24,868 31,213 36,478 -331 67 93,441 111,478
Restructuring reserve -367 -217 -7 -1 -164 -92 -137 -105 -174 -100 -121 -23 -971 -537
Capital employed 18,104 20,213 14,171 18,781 8,000 10,763 21,609 24,763 31,039 36,378 -452 44 92,471 110,941
Return on capital employed 16.1% 16.1% 28.1% 31.3% 7.8% 3.7% 9.9% 10.6% 15.5% 17.7% - - 14.9% 16.0%
Average adjusted capital employed 18,456 18,370 13,724 15,798 8,465 9,055 21,974 22,663 30,936 33,383 - - 93,076 99,074
Average number of employees 12,235 11,771 8,963 9,416 8,419 7,712 6,438 6,926 14,413 15,292 260 428 50,727 51,545

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 Q2 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 4,542 4,718 19 41 144 171 1,033 1,242 3,614 4,115 -203 -246 9,150 10,040
North America 110 137 4,433 6,340 243 427 1,747 2,068 3,860 5,978 -156 -251 10,238 14,700
Central- and South America 19 25 489 615 8 6 89 166 18 22 -12 -5 611 828
Africa 272 290 3 4 4 2 60 113 8 13 -9 -9 337 412
Asia 263 355 35 34 1,235 1,078 507 591 256 268 -49 -54 2,247 2,273
Oceania 29 36 2 2 609 695 204 237 251 278 -30 -35 1,065 1,213
Total 5,235 5,561 4,981 7,036 2,244 2,379 3,641 4,417 8,007 10,673 -458 -600 23,648 29,466
Sales by continent Jan-Jun EMEIA Americas Asia Pacific Global
Technologies
Entrance
Systems
Other Total
SEK M 2021 2022 2021 2022 2021 2022 2021 2022 2021 2022 2021 2022 2021 2022
Europe 8,998 9,298 48 65 288 319 1,982 2,446 7,124 8,085 -417 -466 18,022 19,746
Total 10,292 10,870 9,585 13,276 4,017 4,259 6,942 8,468 15,506 20,326 -888 -1,142 45,454 56,057
Oceania 54 68 4 5 1,159 1,351 372 443 472 511 -57 -70 2,005 2,308
Asia 537 699 67 57 2,104 1,838 936 1,141 494 520 -90 -102 4,048 4,153
Africa 468 505 5 12 5 4 125 236 25 24 -18 -17 611 763
Central- and South America 34 49 930 1,167 19 17 164 313 34 42 -22 -12 1,160 1,576
North America 201 251 8,531 11,970 442 730 3,362 3,891 7,357 11,145 -285 -476 19,608 27,512
Sales by product group Q2 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 2,515 2,723 2,146 2,756 1,120 1,182 87 97 2 2 -162 -205 5,707 6,555
Electromechanical and electronic locks 1,692 1,691 1,242 1,819 505 584 3,529 4,316 230 303 -235 -335 6,962 8,379
Security doors and hardware 866 1,021 1,584 2,440 596 561 25 4 709 1,060 -26 -34 3,755 5,052
Entrance automation 161 126 8 20 23 53 - - 7,066 9,308 -35 -25 7,223 9,481
Total 5,235 5,561 4,981 7,036 2,244 2,379 3,641 4,417 8,007 10,673 -458 -600 23,648 29,466
Sales by product group Jan-Jun 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 4,958 5,357 4,120 5,239 2,037 2,196 165 170 4 4 -324 -398 10,959 12,568
Electromechanical and electronic locks 3,357 3,337 2,378 3,463 888 1,030 6,740 8,292 501 570 -445 -620 13,419 16,071
Security doors and hardware 1,686 1,927 3,072 4,539 1,052 936 37 6 1,399 1,998 -51 -69 7,195 9,338
Entrance automation 291 249 15 35 40 97 - - 13,602 17,754 -67 -55 13,880 18,080
Total 10,292 10,870 9,585 13,276 4,017 4,259 6,942 8,468 15,506 20,326 -888 -1,142 45,454 56,057

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 UK 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
Q2 Jan-Jun
SEK M 2021 2022 2021 2022
Purchase prices
Cash paid for acquisitions during the year 258 3,085 408 3,092
Holdbacks and deferred considerations for acquisitions during the year 21 137 74 139
Adjustment of purchase prices for acquisitions in prior years 0 0 -7 8
Total 279 3,221 475 3,240
Acquired assets and liabilities at fair value
Intangible assets -5 15 128 115
Property, plant and equipment and right-of-use assets 1 219 9 242
Other non-current assets 1 27 2 28
Inventories 36 748 64 759
Current receivables and investments 22 503 75 465
Cash and cash equivalents 8 114 88 116
Non-current liabilities 96 6 -20 -13
Current liabilities -111 -547 -173 -560
Total 48 1,085 174 1,151
Goodwill 231 2,136 301 2,088
Change in cash and cash equivalents due to acquisitions
Cash paid for acquisitions during the year 258 3,085 408 3,092
Cash and cash equivalents in acquired subsidiaries -8 -114 -88 -116
Paid considerations for acquisitions in prior years 178 43 405 83
Total 429 3,013 724 3,060

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 June 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 21,665 21,665
Financial assets at fair value through profit and loss 60 60
Derivatives - hedge accounting 35 35 35
Derivatives - held for trading 527 527 527
Financial liabilities
Financial liabilities at amortized cost 38,352 37,695
Financial liabilities at fair value through profit and loss 465 465 465
Lease liabilities 3,697 3,697
Derivatives - hedge accounting 156 156 156
Derivatives - held for trading 547 547 547
Financial instruments
31 December 2021 at fair value
Carrying Fair
SEK M
Financial assets
amount value Level 1 Level 2 Level 3
Loans and other receivables
20,393
52
20,393
52
Financial assets at fair value through profit and loss
Available-for-sale financial assets
85 85 85
Derivative instruments - hedge accounting 177 177 177
Financial liabilities
Financial liabilities at amortized cost
Financial liabilities at fair value through profit and loss 34,763
403
34,960
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-Jun
SEK M 2021 2021 2022
Operating income 1,053 497 325
Income before appropriations and tax 6,721 3,068 1,190
Net income for the period 6,631 2,979 1,151
CONDENSED BALANCE SHEET 31 Dec 30 Jun
SEK M 2021 2021 2022
Non-current assets 46,435 43,437 47,030
Current assets 18,231 20,832 17,550
Total assets 64,666 64,269 64,580
Equity 28,481 26,971 27,264
Untaxed reserves 1,606 1,125 1,606
Non-current liabilities 14,577 14,192 14,988
Current liabilities 20,002 21,980 20,722
Total equity and liabilities 64,666 64,269 64,580

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.

Operating cash flow in relation to income before tax excluding for the last twelve months as a percentage of average equity 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 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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