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Garo

Quarterly Report May 11, 2022

3052_10-q_2022-05-11_0f813393-4b52-47ad-854f-b872b69accbc.pdf

Quarterly Report

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Interim report January - March 2022

Growth and component shortages

JANUARY - MARCH 2022

  • Net sales amounted to MSEK 381.6 (290.6).
  • Net sales increased 31% (17).
  • EBIT amounted to MSEK 66.8 (45.9).
  • EBIT margin amounted to 17.5% (15.8).
  • Net income was MSEK 53.7 (38.3).
  • Earnings per share amounted to SEK 1.07 (0.76).

EVENTS DURING THE QUARTER

  • From January 1, 2022, operations are reported divided into the business areas of GARO Electrification and GARO E-mobility.
  • A decision was made to invest in a new production and logistics facility in Poland with construction starting in the second quarter of 2022.
  • Swedish operations prepared for further expansion through leased premises in Hillerstorp.
  • The situation regarding material supply worsened toward the end of the quarter, mainly effecting the business area GARO E-mobility.

EVENTS AFTER THE END OF THE QUARTER

• Framework agreement signed with a global vehicle manufacturer regarding charging infrastructure for the European market.

Jan–Mar Jan–Mar +/- R12 Jan–Dec
GARO Group key figures1) 2022 2021 % 2021
Net sales, MSEK 381.6 290.6 31 1386.7 1295.8
EBITDA, MSEK 75.4 53.8 264.6 243.0
EBITDA margin, % 19.8 18.5 19.1 18.8
EBIT, MSEK 66.8 45.9 46 228.2 207.2
EBIT margin, % 17.5 15.8 16.5 16.0
Net income, MSEK 53.7 38.3 40 182.1 166.7
Earnings per share2
, SEK
1.07 0.76 41 3.64 3.33
Cash flow from operating activities, MSEK 12.2 16.6 117.2 121.7
Investments, MSEK 16.7 8.3 53.7 45.3
Depreciation, MSEK 8.6 7.9 36.4 35.8
Equity ratio, % 62.3 59.3 62.3 58.9
Equity per share2
, SEK
12.13 9.39 12.13 11.03
Return on equity, % 33.8 28.8 33.8 34.0
Return on capital employed, % 38.6 35.7 38.6 39.2
Net debt (+) / net cash position (-), MSEK -1.7 6.6 -1.7 -9.4

1) For definitions of key figures, see page 17.

2) Earnings per share were not diluted, so earnings per share pertains to before and after dilution. In the second quarter of 2021, a 5:1 share split was carried out. All share-related data has been recalculated in the annual report based on the new number of shares.

GARO AB (publ) Corp. Reg. No. 556071–7772 is a company that develops, manufactures and markets innovative products and systems for the electrical installations market under its own brand. GARO's customer offering is to provide complete solutions in the product areas of Electrical distribution products, E-mobility, Project business & Temporary Power with a focus on electrical safety, user-friendliness and sustainability. GARO was founded in 1939, has its head office in Gnosjö and is today an international company with operations in six countries with around 500 employees. The company's production units in Sweden are located in Gnosjö and Värnamo, as well as in Szczecin, Poland. GARO is listed on Nasdaq Stockholm under the ticker name GARO. For more information, see www.garo.se

CEO PATRIK ANDERSSON'S COMMENTS ON THE QUARTER

Growth and component shortages

GARO is performing positively. Net sales rose 31% and amounted to MSEK 382, driven by strong performances in both the GARO Emobility and GARO Electrification business areas.

In the first quarter of the year, we completed offensive investments in the form of recruitments, mainly in the sales function, and increased our marketing. EBIT for the quarter amounted to MSEK 67, with the earnings trend compared with the preceding year mainly consisting of volume growth.

The sales trend in all our product areas is confirmation of the strength of our customer offering. This creates an overall solution that sets us apart from other suppliers and generates flexible solutions for our customers. A clear example of this is the positive trend we are seeing in the UK, where the expansion of charging infrastructure is leading to increased sales in the Project business and Electrical distribution products product areas.

GARO E-MOBILITY

Growth in the GARO E-mobility business area amounted to 56% during the quarter with a strong sales trend mainly in home chargers and public chargers. The trend was positive in essentially all of our markets. Clear climate goals have accelerated the transition to hybrid and electric cars and vehicle manufacturers are continually launching new models, which is driving the expansion of charging infrastructure. Long lead times for hybrid and electric cars may have a short-term impact on the pace of installation and a minor impact on demand for chargers in homes, while the expansion of public charging remains at a high level. Armed with our broad product portfolio, we feel well-equipped for the expansion of charging infrastructure in Europe.

GARO ELECTRIFICATION

Growth in the GARO Electrification business area amounted to 20% during the quarter with a strong trend in the Electrical distribution products and Project business product areas. New construction and the renovation sectors remained favorable during the quarter, which has driven sales in all product groups in the Electrical distribution

products product area. During the quarter, we also noted strong sales of engine heaters.

The Project business product area trended positively, mainly in Sweden and the UK. The Temporary Power product area remained on corresponding levels as the same quarter last year.

MATERIALS SUPPLY

During the quarter, the challenging situation concerning the supply of components and materials has continued. To date, we have managed the situation well, managing to also maintain a satisfactory delivery capacity.

The situation regarding material supply worsened toward the end of the quarter and we foresee short-term challenges in meeting demand in the GARO E-mobility business area. With the prevailing uncertainty regarding material supply, we believe that sales in GARO E-mobility for the second quarter will be on similar level as the corresponding quarter of 2021.

MARKET CONDITIONS

The market for charging infrastructure is growing structurally with rising numbers of rechargeable vehicles, and we see a continuing strong trend with further expansion of the charging infrastructure in the European market. Housing construction remains at a high production rate with increased energy efficiency and electrification in general. Demand for construction-related products combined with renovation requirements and energy efficiency is expected to remain favorable.

All in all, we have a positive view of long-term market conditions, mainly driven by growth in charging infrastructure.

Patrik Andersson

President and CEO

Earnings

NET SALES

Net sales for the first quarter amounted to MSEK 381.6, a rise of 31% compared with the same quarter in 2021. The increased sales have taken place entirely through organic growth.

Change in Jan-Mar Jan-Mar
net sales 2022 (MSEK) 2022 (%)
Year-earlier period 290.6
Organic growth 92.2 31.7
Acquisitions and structural changes 0 -
Exchange-rate effects -1.2 -0.7
Current quarter 381.6 31.0

For definitions of key figures, see page 17

EBIT

EBIT for the quarter improved to MSEK 66.8 (45.9) and the EBIT margin amounted to 17.5% (15.8). High sales during the quarter have yielded favorable volume effects compared with the year-earlier quarter. EBIT was impacted by costs mainly in GARO E-mobility, where market activities in Ireland and the UK are continuing. The volume increase, together with a beneficial product mix, are the main reasons for the quarter's strong EBIT.

Currency effects on EBIT in the quarter amounted to MSEK -4.4 (2.9), with a weakened EUR against the SEK.

NET INCOME

Net financial items amounted to MSEK -0.1 (1.3) for the quarter and included currency effects from loans and hedging in foreign currency. No currency effects attributable to revaluations in hedging were noted (MSEK 2.4).

Net income amounted to MSEK 53.7 (38.3) for the quarter, and earnings per share amounted to MSEK 1.07 (0.76). The tax expense amounted to MSEK 13.0 (8.9) generating an average effective tax rate of 19.5% (18.9).

CASH FLOW AND INVESTMENTS

Cash flow from operating activities for the quarter amounted to MSEK 12.2 (16.6). A higher EBIT was counteracted by continued high tied-up working capital compared with the year-earlier quarter. The higher tied-up working capital is mainly the result of higher accounts receivable and larger component inventories, a result of the tactical material purchases for which GARO has secured material for upcoming product launches.

Investments for the quarter amounted to MSEK 16.7 (8.3), of which MSEK 8.1 (7.0) pertained to product development. To date this year, the company's right-of-use assets (leases and rental contracts) has declined net by MSEK 3.1 (increase: 3.7).

LIQUIDITY AND FINANCIAL POSITION

The Group's net cash at the end of the period amounted to MSEK 1.7 (net debt: MSEK 6.6). The Group's net cash excluding lease liabilities, which is to say effects of IFRS 16, amounted to MSEK 37.6 (32.4). Available liquidity in the Group, including unutilized overdraft facilities, amounted to MSEK 173.1 (168.0) and the equity ratio was 62.3% (59.3).

THE GARO SHARE

In the second quarter of 2021, a 5:1 share split was carried out, meaning that each existing share was replaced with five new shares. Figures pertaining to dividends and earnings per share for previous periods have been recalculated in the report based on the new number of shares.

At the end of the period, the number of shares amounted to 50,000,000 (50,000,000). The average number of shares, adjusted for the split, amounted to 50,000,000 (50,000,000) for the first quarter of 2022.

EVENTS AFTER THE END OF THE QUARTER

GARO signed a framework agreement with a global vehicle manufacturer regarding charging infrastructure for the European market. Otherwise, from the end of the period until the publication of this report, no significant events or conditions have occurred, favorable or unfavorable, that would require further disclosures.

GARO's business areas

Since January 1, 2022, GARO has divided operations in two business areas: GARO E-mobility and GARO Electrification. GARO E-mobility consist of the E-mobility product area and GARO Electrification consists of the three product areas of Electrical distribution products, Project business & Temporary Power.

GARO E-mobility

NET SALES

Net sales for GARO E-mobility amounted to MSEK 146.4 for the first quarter, compared with MSEK 93.8 for the year-earlier quarter, yielding growth of 56%. In Sweden, GARO has noted strong sales to wholesalers with end customers such as tenant-owner associations, property owners, workplaces and private individuals. Internationally, GARO has seen a strong sales trend during the quarter, mainly in the UK and Finland compared with the year-earlier quarter. The trend in Norway has been weaker due to increased maturity primarily in home charging.

GARO's contract customers such as energy companies and automotive companies established in Europe continued to perform well during the quarter and more deliveries have been made under previously signed framework agreements. Group-external exports grew by over 100% during the quarter.

EARNINGS

EBIT for the quarter improved to MSEK 30.7 (17.6) and the EBIT margin amounted to 20.9% (18.8). The margin for the quarter improved as a result of increased sales volumes and a changed mix of sold products. EBIT was impacted by costs for continued marketing activities in Ireland and the UK, mainly by strengthening resources.

The number of employees at the end of the period was 214 (156). In addition, around 15 temporary personnel were contracted in production.

GARO E-mobility Jan–Mar Jan–Mar R12 Jan–Dec
Key figures 2022 2021 2021
Net sales MSEK 146.4 93.8 490.6 437.8
Growth % 56 60 51 52
EBIT MSEK 30.7 17.6 99.0 85.8
EBIT margin % 20.9 18.8 20.2 19.6
Investments MSEK 14.5 7.0 36.7 29.2
Depreciation MSEK 2.6 1.7 9.1 8.2
Number of employees 214 156 192 202

For definitions of key figures, see page 17

THE MARKET

The global transition to a fossil-free society benefits GARO. The strong demand for electric and chargeable hybrid cars is driving the need for the rapid expansion of charging infrastructure in Europe through products for electric car charging in the home, in public and at workplaces. Norway and Sweden are at the forefront of this development, primarily in electric car charging for housing, and these countries are investing heavily in public spaces in both destination charging and quick charging.

To accelerate the expansion of the charging infrastructure, governments in several countries are launching various initiatives to further promote the development of fossil-free fuel. For example, the UK has introduced similar measures from 2022 with the requirement that all new housing, business premises, offices etc. must install a minimum of one charging station for electric cars. This requirement also concerns properties that are undergoing major renovation. The requirement is expected to result in the addition of 1.45 million extra charging stations annually.

In Sweden, green technology tax deductions of 50% of the labor and material costs for the installation of wall boxes for purchases through electrical installers were also introduced in January 2021.

In 2021, annual growth of rechargeable passenger cars in the EU amounted to 18%, a growth rate that is expected to continue. However, rechargeable passenger cars comprise less than 2% of the total vehicle fleet in the EU. In 2021, there were more than 1.1 million rechargeable passenger cars in the Nordic countries and 3.9 million in the EU.

Energy companies play an important role for the end user. The relationship that they have with their customers is continually changing, and GARO has noted that energy companies are developing their customer relationships toward various forms of subscription and other long-term relationships. This means that the Group's relationships with energy companies and vehicle manufacturers is becoming increasingly important. With the help of their platforms, GARO receives access to new markets and opportunities to introduce products to more European countries.

GARO'S ROLE

GARO developed its first wall box back in 2008 and today is a complete supplier with a broad offering in electric car charging, primarily in destination charging1 . Together with the GARO Electrification business area, GARO offers a complete solution from power supply to electric car charging.

GARO currently has a very broad and strong product portfolio, which is a prerequisite for success in this rapidly growing industry. To ensure that the customer offering remains at the forefront in terms of the product portfolio, considerable resources are invested in product development, primarily in destination charging1 . In the destination charger product category, a number of products are being manufactured that meet the need of electric car charging in home environments, at the workplace and in public.

GARO has been established in Ireland for a long time and commenced operations in 2019 in the UK. We have a well-known brand and established sales channels. When the new regulations regarding requirements for connectable products enter force in the UK at the end of June, GARO will have a favorable market position with its broad product portfolio of connectable products.

SYNERGY EFFECTS BETWEEN BUSINESS AREAS

The strong growth in the GARO E-mobility has benefited sales of components in GARO Electrification and the Electrical distribution products product area as well as cable cabinets and energy supply in the Project business product area. This synergy effect between the business areas is a great advantage for customers and creates growth.

1 The range includes AC chargers (alternating current) with effects between 11-22 kW and DC chargers (direct current) with an effect up to 50 kW.

GARO Electrification

NET SALES

Net sales amounted to MSEK 235.2 for the first quarter, compared with MSEK 196.8 for the year-earlier quarter, yielding growth of 20%. The business area reported growth in all product areas except Temporary Power, which remained at essentially the same levels as the year-earlier quarter.

EARNINGS

EBIT for the quarter improved to MSEK 36.1 (28.3) and the EBIT margin amounted to 15.3% (14.4). The margin improved primarily as a result of increased sales volumes, a favorable product mix and general strict cost control.

Due to price hikes on incoming materials and components, GARO has risen prices for customers to corresponding amounts.

The number of employees at the end of the period was 303 (268). In addition, around 25 temporary personnel were contracted in production.

ELECTRICAL DISTRIBUTION PRODUCTS

Sales in the Electrical distribution products product area increased 21% during the quarter compared with the year-earlier period. Sales remained high in the customer segments of new construction, renovation and the energy efficiency of properties. Sales of engine heaters were also strong during the quarter, in which GARO holds a leading position in the Nordic region.

PROJECT BUSINESS

Sales in the Project business product area increased 30% during the quarter compared with the year-earlier quarter as a result of larger and more complex customer projects.

In Sweden the demand was high, leading to favorable volume growth driven by new construction and renovation of properties. In Ireland and the UK, the construction of charging infrastructure is driving GARO's project sales, which generate good sales growth for these two countries.

TEMPORARY POWER

Sales in the Temporary Power product area are in line with the yearearlier period. Sales in this product area are primarily to customers in Sweden, where it is notable that several rental companies are now investing in this type of product again.

THE MARKET

New construction and the renovation sector remained positive during the quarter and GARO believes that the underlying market as a whole is unchanged compared with the preceding year, which indicates that GARO has captured market shares.

GARO Electrification Jan–Mar Jan–Mar R12 Jan–Dec
Key figures 2022 2021 2021
Net sales MSEK 235.2 196.8 896.1 858.0
Growth % 20 4 18 15.0
EBIT MSEK 36.1 28.3 129.2 121.4
EBIT margin % 15.3 14.4 14.4 14.1
Investments MSEK 2.2 1.3 17.0 16.1
Depreciation MSEK 6.0 6.2 27.3 27.5
Number of employees 303 268 291 296

For definitions of key figures, see page 17

EBIT, GARO Electrification

PRODUCT DEVELOPMENT

GARO is continually developing its customer offering in both of its business areas of Electrification and E-mobility. As such, the material synergy effects between the Electrical distribution products, Project business and E-mobility product areas are further improved.

The trend we see now is for increased safety requirements from different players in the market, while regulations are becoming increasingly stringent for all types of electrical products. GARO welcomes the developments related to safety and certifications. With the help of innovative product development, the products are designed based on country-specific requirements and regulations in the European market. The Group offers the market safe and futureproof products.

In 2022, we will also be launching a number of new exciting and innovative products, mainly in the E-mobility product area.

Sustainability

The Group bases its framework of GARO's sustainability work on two cornerstones: how proprietary operations are structured, and how the products contribute to the transition to an electrified society. The business is working continuously to be an environmentally friendly, safe and enjoyable workplace in which the Group assumes overall responsibility for the organization and the value chain. The products and services that provided create the preconditions for a fossil-free society and, in this way, operations can contribute to the transition to a carbon-neutral society.

GARO's sustainability efforts are to contribute to the UN Sustainable Development Goals (SDGs) and be in line with the Paris Agreement. The Group has selected six SDGs for contributing to the global transition. To ensure that relevant operational targets have been identified, continual follow-ups and assessments are conducted throughout operations, including the value chain.

For more information about GARO's goals for a more sustainable environment, refer to our 2021 Annual Report, pages 34-51.

Parent Company figures

The Parent Company's operations encompass the product group Electrical distribution products, development department, Group Management, as well as certain Group-wide functions and the Group's finance function.

Net sales for the Parent Company in the first quarter amounted to MSEK 122.2 (106.8). Of this amount, MSEK 40.7 (38.5) comprised internal sales to other Group companies. EBIT for the quarter amounted to MSEK 22.5 (13.2).

GARO's financial targets

Sales growth
Organic growth will amount to not less than 10% over a
business cycle.
30
20
10
0
2017
2018
2019
2020
2021
R12
Growth, %
Goal, %
Profitability
The EBIT margin for the Group will amount to not less than 10%
of net sales over a business cycle.
20
15
10
5
0
2017
2018
2019
2020
2021
R12
Operating margin, %
Goal, %
Return
Return on equity will amount to not less than 20% over a
business cycle.
50
40
30
20
10
0
2017
2018
2019
2020
2021
R12
Return on Equity, %
Goal, %
Equity ratio
The equity ratio will not be less than 30%.
80
60
40
20
0
2017
2018
2019
2020
2021
R12
Equity rato, %
Goal, %
Dividend policy
GARO's dividend will amount to approximately 50% of the
Group's net earnings after tax.
The dividend proposal must take into account GARO's long-term
dividend potential and the Group's general investment and
consolidation requirements.
60
40
20
0
2017
2018
2019
2020
2021
Dividend, %
Policy, %

Overview

NATURE OF OPERATIONS

GARO develops, manufactures and markets innovative products and systems for the electrical installations market under its own brand. The company has operations in Sweden, Norway, Finland, Ireland, Poland and the UK. The Group is organized in two business areas: GARO Electrification and GARO E-mobility. GARO has a broad product assortment and is a market leader within several product areas.

GARO's business concept is to, with a focus on innovation, sustainability and design, provide profitable complete solutions for the electrical industry.

SEASONAL VARIATIONS

GARO's operations are, to a certain degree, subject to seasonal variations. GARO's sales are generally stable from one quarter to the next, but can fluctuate monthly within the quarter. Sales can be somewhat lower during the vacation months (July–August) and from December to January. During periods of high production, GARO is normally tied up in working capital. Cash and cash equivalents are freed from working capital after the busy season, when the finished products have been installed in customers' facilities and invoices have been paid.

RISKS AND UNCERTAINTIES

GARO's risks and uncertainties are described in Note 3 on pages 68- 71 of the 2021 Annual Report. The Annual Report is available at www.garo.se. Aside from these, no other changes have affected the company's view of risks and uncertainties.

ALTERNATIVE PERFORMANCE MEASURES

In this interim report, GARO presents certain financial measures that are not defined by IFRS, known as alternative performance measures. The Group believes that these measures provide valuable supplementary information to investors since they enable evaluations of the company's earnings and financial position. These

financial measures are not always comparable with the measures used by other companies since not all companies calculated them in the same way. Investors should view these financial measures as a supplement rather than a replacement of financial reporting in accordance with IFRS.

RELATED-PARTY TRANSACTIONS

Related-party transactions in 2021 took place at a limited extent and in accordance with the principles described in the 2021 Annual Report.

ACCOUNTING POLICIES

This interim report has been prepared in accordance with IAS 34 Interim Financial Reporting. Disclosures in accordance with IAS 34, 16A are presented in the financial statements and their notes in the interim information on pages 1–18, which constitute an integrated part of this financial statement.

The Parent Company's interim report was prepared in accordance with Chapter 9 of the Annual Accounts Act and the Swedish Financial Reporting Board's recommendation RFR 2.

GARO AB applies the same accounting policies as in the most recent Annual Report.

AUDITORS' STATEMENT

This interim report has not been reviewed by the company's auditors.

Gnosjö, May 11, 2022

GARO AB (publ)

The Board of Directors

CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
---------------------------------------------------------- -- -- --
Jan–Mar Jan–Mar R12 Jan–Dec
Amount in MSEK 2022 2021 2021
Operating income
Net sales 381.6 290.6 1,386.7 1,295.8
Other operating income 2.2 1.2 7.6 6.6
Total operating income 383.8 291.8 1,394.3 1,302.4
Operating expenses
Raw materials and consumables -193.2 -143.8 -698.7 -649.3
Other external expenses -37.9 -33.1 -149.7 -144.9
Personnel expenses -77.4 -61.0 -281.5 -265.2
Depreciation/amortization of tangible and intangible assets -8.6 -7.9 -36.4 -35.8
EBIT 66.8 45.9 228.2 207.2
Result from financial items
Net financial income/expenses -0.1 1.3 -0.3 1.2
Profit before tax 66.7 47.2 227.9 208.4
Income tax -13.0 -8.9 -45.8 -41.7
Net income 53.7 38.3 182.0 166.7
Other comprehensive income:
Items that may be reclassified to the income statement
Translation differences 1.3 0.9 2.4 2.0
Other comprehensive income, net 1.3 0.9 2.4 2.0
Total comprehensive income for the year 55.0 39.2 184.4 168.7
Net income and total comprehensive income for the year is
attributable to shareholders of the Parent Company.
Key ratios per share
Average number of shares 50,000,000 50,000,000 50,000,000 50,000,000
Earnings per share, before and after dilution, SEK 1.07 0.76 3.64 3.33

CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION

Amount in MSEK Mar 31, 2022 Mar 31, 2021 Dec 31, 2021
ASSETS
Fixed assets
Intangible assets 113.7 97.9 108.1
Tangible assets 149.5 140.0 144.1
Financial assets 2.9 5.1 3.2
Total fixed assets 266.1 243.0 255.4
Current assets
Inventories 267.5 195.7 242.1
Accounts receivable 349.8 268.1 336.0
Other current receivables 16.7 16.0 21.8
Cash and cash equivalents 73.3 68.9 81.6
Total current assets 707.3 549.3 681.5
TOTAL ASSETS 973.4 792.3 936.9
EQUITY AND LIABILITIES
Share capital 20.0 20.0 20.0
Other reserves 0.4 2.9 -0.9
Other equity including net income for the period 586.1 446.6 532.4
Total equity 606.5 469.5 551.5
Long-term liabilities
Liabilities to credit institutions 23.9 23.9 26.5
Lease liabilities 26.4 28.8 26.3
Other provisions 7.1 3.7 6.3
Deferred tax liabilities 0 0.6 0
Total long-term liabilities 57.4 57.0 59.1
Short-term liabilities
Liabilities to credit institutions 11.8 12.6 9.9
Lease liabilities 9.5 10.3 9.5
Accounts payable 145.0 127.5 166.5
Other short-term liabilities 143.2 115.4 140.4
Total short-term liabilities 309.5 265.8 326.3
TOTAL EQUITY AND LIABILITIES 973.4 792.3 936.9

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

Equity attributable to shareholders in the Parent Company Share Retained Total
Amount in MSEK capital Reserves earnings equity
Equity at January 1, 2021 20.0 -2.9 413.2 430.3
Net income for the period 166.7 166.7
Other comprehensive income for the period 2.0 0 2.0
Dividend to shareholders -47.5 -47.5
Currency effects -0.3 -0.3
Closing equity, December 31, 2021 20.0 -0.9 532.4 551.5
Equity at January 1, 2022 20.0 -0.9 532.4 551.5
Net income for the period 53.7 53.7
Other comprehensive income for the period 1.3 0 1.3
Currency effects
Closing equity, March 31, 2022 20.0 0.4 586.1 606.5

CONDENSED CONSOLIDATED CASH-FLOW STATEMENT

Jan–Mar Jan–Mar R12 Jan–Dec
182.0Amount in MSEK 2022 2021 2021
Operating activities
Cash flow from operating activities
before changes in working capital 59.7 46.9 230.2 217.5
Cash flow from changes in working capital -47.5 -30.3 -113.0 -95.8
Cash flow from operating activities 12.2 16.6 117.2 121.7
Investing activities
Investments in intangible assets -8.1 -7.9 -27.6 -26.5
Acquisition of subsidiaries 0 0 0 0
Investments in tangible assets -8.6 -1.3 -26.1 -18.8
Disposal of tangible assets 0 0 0.9 0.9
Cash flow from investing activities -16.7 -8.3 -52.8 -44.3
Financing activities
Net borrowing/amortization of loans -0.7 -6.5 -0.4 -6.2
Amortization of lease liability -2.9 -2.8 -11.8 -11.7
Dividend paid to shareholders 0 0 -47.5 -47.5
Cash flow from financing activities -3.6 -9.3 -59.7 -65.4
Cash flow for the period -8.1 -1.0 4.7 11.9
Currency effect in cash and cash equivalents -0.2 0.5 -0.3 0.3
Cash and cash equivalents, start of the period 81.6 69.4 68.9 69.4
Cash and cash equivalents, end of the period 73.3 68.9 73.3 81.6

CONDENSED PARENT COMPANY INCOME STATEMENT

Jan-Mar Jan-Mar Jan–Dec
Amount in MSEK 2022 2021 2021
Operating income
Net sales 122.2 106.8 481.7
Other operating income 16.4 2.9 12.8
Total income 138.6 109.7 494.5
Operating expenses
Raw materials and consumables -75.2 -68.5 -291.3
Other external expenses -13.1 -2.5 -50.1
Personnel expenses -25.3 -22.7 -77.1
Depreciation/amortization of tangible and intangible assets -2.5 -2.8 -12.6
EBIT 22.5 13.2 63.4
Result from financial items
Profit from participations in Group companies 0 0 7.2
Net interest income and similar items 1.0 1.5 6.8
Net interest expenses and similar items 0.5 1.2 -2.5
Profit before tax 24.0 15.9 74.9
Appropriations 0 0 47.0
Income tax -5.0 -2.8 -23.6
Net income 19.0 13.2 98.3

The Parent Company does not have any items recognized as other comprehensive income which is why total comprehensive income corresponds to net income.

CONDENSED PARENT COMPANY BALANCE SHEET

Amount in MSEK Mar 31, 2022 Mar 31, 2021 Dec 31, 2021
ASSETS
Fixed assets
Intangible assets 50.7 29.9 43.5
Tangible assets 37.5 40.7 38.4
Participations in Group companies 80.5 79.3 80.8
Other financial assets 56.8 59.1 59.9
Total fixed assets 225.4 209.6 222.6
Current assets
Inventories 40.9 36.5 40.8
Accounts receivable 95.1 74.1 83.9
Other receivables 177.3 115.2 189.9
Cash and bank balances 52.0 62.9 71.4
Total current assets 365.3 288.7 386.0
TOTAL ASSETS 590.7 498.3 608.6
EQUITY AND LIABILITIES
Share capital 20.0 20.0 20.0
Fund for internal development expenses 40.5 35.9 40.5
Statutory reserve 2.6 2.6 2.6
Non-restricted equity including net income for the period 318.1 266.1 299.1
Total equity 381.2 324.6 362.2
Provisions 1.7 1.2 1.7
Long-term liabilities
Liabilities to credit institutions
Total long-term liabilities
Short-term liabilities
Short-term interest-bearing liabilities
Short-term non-interest-bearing liabilities
Total short-term liabilities
TOTAL EQUITY AND LIABILITIES
9.7
9.7
2.6
195.5
198.1
590.7
7.9
7.9
2.3
162.3
164.6
498.3
10.4
10.4
2.6
231.7
234.3
608.6

SALES AND EBIT BY BUSINESS AREA

GARO Electrification GARO E-mobility
Elimination
Group
Q1 Q1 Q1 Q1 Q1 Q1 Q1 Q1
Business area information 2022 2021 2022 2021 2022 2021 2022 2021
Income
Total income 315.3 269.0 237.6 143.2 -171.3 -121.6 381.6 290.6
Total internal income -80.1 -72.2 -91.2 -49.4 171.3 121.6
Income from contracts with customers 235.2 196.8 146.4 93.8 0 0 381.6 290.6
EBIT 36.2 28.3 30.7 17.6 0 0 66.8 45.9
Net financial income/expenses -0.1 1.3
Tax expense for the year -13.0 -8.9
Net income for the year 53.7 38.3

REVENUE PER GEOGRAPHIC LOCATION (JAN-MAR)

Product area GARO Electrification GARO E-mobility Total
Jan–Mar
2020
Jan–Mar
2021
growth, % Jan–Mar
2022
Jan–Mar
2021
growth, % Jan–Mar
2022
Jan–Mar
2021
growth, %
Sweden 149.7 132.2 13 81.1 60.1 35 230.8 192.3 20
Nordic region excl.
Sweden
34.8 33.6 5 17.0 13.8 32 51.8 47.3 9
Europe excl. Nordic region 50.7 31.0 64 49.5 18.3 170 100.2 49.3 103
Currency effects - - - -1.2 1.7 - -1.2 1.7 -
Total 235.2 196.8 20 146.4 93.9 57 381.6 290.6 31

GARO GROUP MULTI-YEAR OVERVIEW AND KEY FIGURES*

Jan-Mar Jan-Mar
2022 2021 R12 2021 2020 2019 2018 2017
Net sales MSEK 381.6 290.6 1386.7 1295.8 1039.8 1008.1 903.7 796.0
Growth % 31 17 28 25 3 12 13 21
EBITDA MSEK 75.4 53.8 264.6 243.0 163.2 134.9 128.8 110.3
EBITDA margin % 19.8 18.5 19.1 18.8 15.7 13.4 14.3 13.9
EBIT MSEK 66.8 45.9 228.2 207.2 136.2 112.6 113.8 98.1
EBIT margin % 17.5 15.8 16.5 16.0 13.1 11.2 12.6 12.3
Earnings per share, before
and after dilution SEK 1.07 0.76 3.64 3.33 1.91 1.71 1.65 1.71
Equity per share SEK 12.13 9.39 12.13 11.03 8.61 6.86 5.92 5.05
Dividend per share SEK 1.40** 0.95 0 0.80 0.80
Dividend MSEK 70.0** 47.5 0 40.0 40.0
Return on equity % 33.8 28.8 33.8 34.0 24.7 26.8 31.2 38.3
Return on capital
employed, % 38.6 35.7 38.6 39.2 32.2 30.4 34.7 36.5
Investments MSEK 16.7 8.3 53.7 45.3 45.3 33.4 22.7 51.4
Depreciation MSEK 8.6 7.9 36.4 35.8 26.9 22.3 15.0 12.2
Equity ratio % 62.3 59.3 62.3 58.9 57.9 52.2 52.4 47.3
Net debt MSEK -1.7 6.6 -1.7 -9.4 11.3 45.6 45.7 56.1
Net debt/EBITDA multiple 0 0 0 0.0 0.1 0.3 0.4 0.5
Number of employees 517 424 483 498 412 421 402 376

*For definitions of key figures, see page 17

** The Board of Directors' proposals ahead of the AGM

QUARTERLY FIGURES

Consolidated income statement Q1 Q4 Q3 Q2 Q1 Q4 Q3 Q2 Q1 Q4 Q3 Q2 Q1
Amount in MSEK 2022 2021 2021 2021 2021 2020 2020 2020 2020 2019 2019 2019 2019
Net sales 381.6 370.1 293.9 341.2 290.6 306.3 247.0 238.3 248.3 277.8 235.2 246.7 248.4
Operating expenses -314.7 -312.4 -245.4 -286.1 -244.7 -256.8 -209.5 -208.0 -229.5 -242.0 -211.5 -222.8 -219.2
EBIT 66.8 57.7 48.5 55.1 45.9 49.5 37.5 30.3 18.8 35.9 23.6 24.0 29.2
Net financial income/expenses -0.1 1.4 0.5 -2.1 1.3 -4.6 -1.3 -6.8 -0.5 -2.5 -0.8 -0.5 1.4
Profit before tax 66.7 59.1 49.0 53.0 47.2 45.0 36.3 23.6 18.3 33.3 22.8 23.5 30.6
Tax -13.0 -12.7 -9.6 -10.5 -8.9 -10.5 -7.9 -5.5 -3.8 -8.7 -4.9 -5.0 -5.7
Net income 53.7 46.4 39.4 42.6 38.3 34.4 28.3 18.1 14.6 24.6 17.9 18.4 24.8
Net sales per business area Q1 Q4 Q3 Q2 Q1 Q4 Q3 Q2 Q1 Q4 Q3 Q2 Q1
Amount in MSEK 2022 2021 2021 2021 2021 2020 2020 2020 2020 2019 2019 2019 2019
GARO E-mobility 146.4 134.4 91.2 118.4 93.8 100.2 68.9 64.8 58.6 70.7 51.7 54.7 15.4
GARO Electrification 235.2 235.7 202.7 222.8 196.8 206.1 178.1 173.5 189.7 207.1 183.5 192.0 233.0
Total Group 381.6 370.1 293.9 341.2 290.6 306.3 247.0 238.3 248.3 277.8 235.2 246.7 248.4
EBIT per business area Q1 Q4 Q3 Q2 Q1 Q4 Q3 Q2 Q1 Q4 Q3 Q2 Q1
Amount in MSEK 2022 2021 2021 2021 2021 2020 2020 2020 2020 2019 2019 2019 2019
GARO E-mobility 30.7 27.9 20.1 20.2 17.6 14.7 9.6 9.7 2.4 8.4 3.5 5.8 1.7
GARO Electrification 36.1 29.8 28.4 34.9 28.3 34.8 27.9 20.6 16.4 27.5 20.1 18.2 27.5
Total Group 66.8 57.7 48.5 55.1 45.9 49.5 37.5 30.3 18.8 35.9 23.6 24.0 29.2

Key figures, alternative performance measures and definitions

The performance measures in this report take into account the nature of the operations and are deemed to provide relevant information to shareholders and other stakeholders and also enable comparability with other companies.

EBIT: Earnings before interest and tax EBIT margin, %: EBIT as a percentage of net sales for the period Earnings per share, before and after dilution, SEK: Net income for the period divided by the average number of shares at the end of the period Equity per share, SEK: Equity divided by the number of shares at the end of the period Return on equity, %: Net income for the past 12 months divided by average equity Return on capital employed, %: EBIT for the past 12 months divided by capital employed Equity ratio, %: Equity as a percentage of total assets Capital employed, SEK: Total assets less short-term liabilities adjusted for cash and bank balances Net debt: Interest-bearing liabilities, lease liabilities according to IFRS 16 less assets including cash and cash equivalents

Net debt/EBITDA, multiple: Net debt at the end of the period as a percentage of EBITDA for the past 12 months

Alternative performance measures

GARO uses certain performance measures that are not defined in the rules for financial reporting that GARO applies. The goal of these performance measures is to create better understanding of how the operations are performing. It must be stressed that these alternative performance measures, as defined, are not entirely comparable with performance measures of the same name used by other companies.

Organic growth: Organic growth with adjustments for currency effects from operations in currencies other than SEK.

EBITDA: Earnings before interest, taxes, depreciation and amortization

EBITDA margin, %: EBITDA as a percentage of net sales for the period

R12: A summary of the outcome of the past 12 months

Number of employees: The number of employees at the end of the period

Economic information

INVITATION TO PRESENTATION FOR THE PRESS AND ANALYSTS

On May 11, 2022 at 3:00 p.m., the President and CEO Patrik Andersson and CFO Helena Claesson will present the report and respond to questions in a teleconference.

Sweden: +46 10 884 80 16
International: +44 203 936 2999
Code: 79 66 53

The presentation used during this teleconference can be downloaded at www.garo.se under Investor Relations. A recording of the teleconference will be available on the company's website afterwards.

FOR MORE INFORMATION, PLEASE CONTACT:

Patrik Andersson, President and CEO: +46 76 148 44 44
Helena Claesson, CFO: +46 70 676 07 50

FINANCIAL CALENDAR

Interim report April - June 2022 August 16, 2022
Interim report July – September 2022 November 11, 2022
Year-end report 2022 February 23, 2023

FORWARD-LOOKING INFORMATION

Certain statements in this report are forward-looking and the actual outcome may be significantly different. In addition to the specifically mentioned factors, other factors may have a material impact on the actual outcome. Such factors include, but are not limited to, the general economic climate, exchange-rate fluctuations and changes in interest rates, political developments, the impact of competing products and the prices of such products, difficulties associated with product development and commercialization, technical problems, interruptions to the access to raw materials and credit losses attributable to major customers.

Disclosures according to IAS 34.16A are presented in the financial statements and their notes as well as other parts of the interim report.

This information is such information that GARO aktiebolag is obligated to publish in accordance with the EU Market Abuse Regulation. The information was published by the abovementioned contact persons on May 11, 2022, at 2:00 p.m. CET.

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