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Cary Group Holding

Earnings Release May 10, 2022

3023_10-q_2022-05-10_01cec6ff-1cff-4908-ae7b-a7a3e276a0ac.pdf

Earnings Release

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CEO's comments

Strong start to the upcoming peak season

The first quarter of 2022 saw high levels of business activity and good growth on most of Cary Group's markets. The beginning of the quarter was affected by continued Covid-19 restrictions, mainly in the United Kingdom and Norway. Strong growth was nevertheless achieved in March, which is a positive sign as the month marks the beginning of our busiest season. Demand was particularly strong on the Swedish market, but our newly acquired companies in Spain and Germany also saw high levels of demand. Sales during the quarter increased by a total of 65% and amounted to SEK 756 million (457). Acquired companies accounted for 55% of the increased sales and organic growth amounted to 7%.

Continued expansion

With our strong market position and our well-developed offering on the markets in which we operate, we want to continue to grow with the aim of being one of the leading players in Europe. Our goal is to continue developing our vehicle glass offering and to consolidate a market that remains highly fragmented.

The acquisitions of Zentrale Autoglas in Germany and MPS Bilskade in Norway were completed on 1 January and the acquisition of ExpressGlass in Portugal after the end of the quarter. This means we are now operating in a further two countries and continuing to broaden our offering in the Nordics. We also completed further add-on acquisitions and acquisitions of individual businesses and workshops in the Nordics and in Spain. In total, we completed acquisitions in the first quarter corresponding to revenue of SEK 253 million and in the past 12 months totalling SEK 1.7 billion.

We entered into an agreement during the first quarter for the acquisition of Charles Pugh (Holdings) Ltd. This acquisition is an important part of our strategy to strengthen our market position in the United Kingdom. Through synergies and economies of scale between Charles Pugh Holdings and our existing operations in the United Kingdom, we envisage good opportunities for increasing profitability in our UK business. Following the acquisition. Cary Group's operations now account for the majority of the National Windscreens consortium, representing around 80% of its total revenue.

Focus on improving profitability

Adjusted EBITA increased by 20% in the first quarter of 2022 and amounted to SEK 88 million (73), corresponding to profitability of 11.6% (15.7%). A weak profitability trend for

operations in the United Kingdom and in Norway affected the margin. We are actively working to improve profitability in these countries, including by increasing productivity through the implementation of best practice from other markets and by realising synergies from acquisitions made.

The acquisitions we have made over the past year will mean, as expected, lower profitability for the Group for a time. It is therefore important going forward that the newly acquired businesses are properly integrated. Cary has developed processes for structural profitability improvement and integration, including the coordination of purchasing, marketing initiatives and IT support centrally in order to achieve synergies. The strong growth of our Rest of Europe business area also gives us opportunities for economies of scale.

Macroeconomic challenges

The current macroeconomic environment is hard to predict and brings a number of challenges. During the quarter, we were affected by higher purchasing costs for glass and higher electricity and fuel costs. We are continuously working on pricing for our customers that enables us to offset cost increases and our expectation is that we over time will be able to compensate fully for these cost increases. We were able to implement price increases during the first quarter, mainly in the Nordics region. Price changes may take a little longer in the Rest of Europe region, but this is a work in progress and is expected to take effect during the coming quarters.

A sustainable strategy with good prospects

Cary Group strives to lead the way within the independent vehicle servicing industry with regard to climate impact and digitisation. During the quarter, we repaired, instead of replacing, over 61,500 (44,500) windscreens, saving around 2,700 (1,960) tonnes of CO2 in direct emissions.

We believe there is strong demand for our services driven by a development where the car's glass surfaces become larger while the glass becomes thinner. We look forward to providing our customers with services that have the industry's highest Net Promoter Score at our workshops during the peak season. We are focusing on integrating our newly acquired businesses, achieving both purchasing and cost synergies and economies of scale. As well as gearing up our operational excellence initiatives and implement price adjustments in order to achieve higher profitability for Cary Group and thereby reaching our financial targets in the long term.

Anders Jensen, CEO, Cary Group

Group performance

First quarter 2022

Net revenue

Net revenue increased by 65% during the first quarter, compared with last year, to SEK 756 million (457). Organic growth was 7% while growth through acquisitions totalled 55%. Exchange rate fluctuations had an effect of 3%.

The Nordics segment increased its net revenue by 36% during the first quarter to SEK 421 million (309).

Net revenue in the Rest of Europe segment rose 125% to SEK 334 million (149) in the first quarter.

The number of jobs performed within the Group increased by 37% in the first quarter, compared with the same period last year, mainly attributable to Sweden and the acquisitions of Ralarsa in Spain and Zentrale Autoglas in Germany. The number of workdays increased to 65 (64) and the number of FTEs rose to 1,796 $(1,022)$ .

Profit

Operating profit (EBIT) amounted to SEK 60 million (62) during the first quarter. Costs affecting comparability had an effect on EBIT of SEK 12 million (3). These costs relate mainly to the acquisition of operations in Germany.

The gross margin increased in the first quarter, compared with the same quarter last year, amounting to 66.0% (65.0). This improvement was mainly driven by the acquired companies. Calibration's share also increased compared with the previous year and this is a service with a high gross margin.

Adjusted EBITA rose to SEK 88 million (73) in the first quarter, corresponding to a margin of 11.6% (15.9). Reported EBITA amounted to SEK 76 million (70) and was affected by costs affecting comparability of SEK 12 million (3).

Adjusted EBITA in the Nordics segment rose to SEK 85 million (74), corresponding to a margin of 20.1% (23.9). Adjusted EBITA in the Rest of Europe segment rose to SEK 22 million (11), corresponding to a margin of 6.5% (7.4).

Cary Group's Group common costs amounted to SEK-19 million (-12).

Net financial items and income tax

Net financial items during the period totalled SEK -10 million (-22). This change is the result of a change in the company's capital structure in connection with the stock exchange listing and the new loan agreements that were entered into at the same time. Tax on profit for the period totalled SEK -18 million (-8).

Profit and earnings per share for the period

Profit for the quarter amounted to SEK 33 million (32), equivalent to earnings per share, basic and diluted, of SEK 0.24 (1.29). Adjusted for costs affecting comparability, profit totalled SEK 42 million (34) and earnings per share, basic and diluted, amounted to SEK 0.32 (1.40).

Cash flow

Cash flow from operating activities amounted to SEK 76 million (111) in the first quarter. The cash flow was negatively impacted by changes in current receivables, which is largely a seasonal effect.

Cash flow after financing activities amounted to SEK-426 million (-13). Investments, excluding acquisitions, net, totalled SEK 12 million (25).

Depreciation of property, plant and equipment totalled SEK 42 million (27). Net cash flow after cash received in connection with acquisitions amounted to SEK 29 million (105). Contingent considerations for previous acquisitions amounted to SEK 131 million (0) as at 31 March 2022.

Net revenue and growth (quarter)

Adjusted EBITA and adjusted EBITA margin (quarter)

Performance by business segment

Cary Group reports its business in two business segments, Nordics and Rest of Europe.

Nordics

The Nordics seament carries out repairs and replacements of automotive glass, as well as some SMART (Small, Medium Area Repair Technology) repairs and bodywork repairs. The segment operates via workshops and mobile units in Sweden, Denmark and Norway, under the brands Ryds Bilglas Sweden, Svenska Bussglas, Ryds Bilglas Denmark, Crashpoint, Cary Norway, Quick Car Fix and MPS Bilskade.

Q 1 Full-year
SEKm 2022 2021 ∆% LTM 2021
Net sales 421 309 36% 1,484 1,371
Organic growth 27 17 9% 27 73
Acquisitions and divestments 84 31 27% 84 230
Exhange-rate effects $\overline{2}$ $-1$ $1\%$ 2
EBITA 85 72 17% 312 300
EBITA-margin, % 20.1% 23.5% - 21.0% 21.9%
Adjusted EBITA 1) 85 74 14% 313 302
Adjusted EBITA-margin, % 1) 20.1% 23.9% - 21.1% 22.0%

1)These are alternative performance measures. Refer to Note 9, Alternative performance measures, page 19-20 for reconcilliation and page 22 for definitions.

First quarter 2022

Net revenue increased by 36% to SEK 421 million (309) in the first quarter, with organic net revenue growing by 9%. High demand for repairs and replacement of automotive glass towards the end of the first quarter, mainly in Sweden, made a positive contribution, as did acquisitions.

Adjusted EBITA totalled SEK 85 million (74), 14% higher than in the previous year, driven by higher sales. The adjusted EBITA margin amounted to 20.1% (23.9) and was affected by continued weak development within the VGRR (Vehicle Glass Repair and Replacement) business in Norway and by the acquisitions made within the segment over the past year, which have lower profitability than the rest of the Nordics region. Profitability was also affected during the quarter by increased costs for electricity and vehicle fuel. During the quarter, increased purchase costs were largely offset by price adjustments.

In Sweden, the VGRR business reported a good level of demand and strong organic growth in sales, particularly in the final month of the quarter.

Sales in the bus business of subsidiary Svenska Bussglas were lower than in the previous year, which had experienced strong demand for driver protection installed on buses to protect against Covid-19.

As of 1 January, the acquisition of Norwegian company MPS Bilskade, which operates within minor vehicle damage repair, is included in the figures for the Nordics segment. The business reported positive sales growth during the first quarter. Sales within the Norwegian VGRR business remained weak, however, as a result of the negative impact of the Covid-19 pandemic at the beginning of the first quarter, which the business was unable to compensate for during the remaining months. In order to increase profitability across all Norwegian operations, the companies' group functions are now being coordinated, some workshops co-located and the customer offering broadened.

In Denmark, demand and sales within the VGRR business were higher than last year.

Rest of Europe

The Rest of Europe segment provides services in vehicle glass repair and replacement. The segment operates via workshops and mobile units under the brand National Windscreens in the UK, through the Cary Group-owned company Mobile Windscreens, and via the Ralarsa company in Spain. Zentrale Autoglas in Germany is also included in the segment as of 1 January and operates a bus glass repair and replacement business.

Q 1 Full-year
SEKm 2022 2021 ∆% LTM 2021
Net sales 334 149 125% 955 770
Organic growth 4 $-27$ 2% 4 27
Acquisitions and divestments 170 6 114% 170 162
Exhange-rate effects 12 -9 8% 12 $-2$
EBITA 22 11 97% 58 47
EBITA-margin, % 6.5% 7.4% - 6.1% 6.2%
Adjusted EBITA 1) 22 11 97% 68 57
Adjusted EBITA-margin, % 1) 6.5% 7.4% - 7.1% 7.5%

$\rm{^{11}}$ These are alternative performance measures. Refer to Note 9. Alternative performance measures, page 19-20 for reconcilliation and page 22 for definitions.

First quarter 2022

Net revenue increased by 125% to SEK 334 million (149) in the first quarter. The increase in net revenue was driven by the acquired Spanish company Ralarsa and German company Zentrale Autoglas.

Adjusted EBITA increased to SEK 22 million (11) as a result of higher sales. The adjusted EBITA margin was lower in the first quarter compared with last year. Profitability was affected by weaker profitability growth in the United Kingdom and amounted to 6.5% (7.4), but positively by the acquisitions done last vear.

Sales in the UK were on a par with the previous year, but profitability was weaker. The business was affected by higher purchasing-, personnel and fuel costs and saw lower demand at the beginning of the quarter because of a further outbreak

of Covid-19. Price adjustments for increased costs have not fully been compensated for in the quarter. In the UK, we are now focusing on improving profitability by increasing the capacity utilisation of the business, streamlining distribution operations and optimising IT. The acquisition and integration of Charles Pugh Holdings, which was signed at the end of the first quarter, will also be important for increasing profitability in the long term.

Ralarsa in Spain increased its sales in the first quarter compared with the previous year, driven by strong demand.

As of 1 January, the figures for the Rest of Europe region also include German business Zentrale Autoglas. Its sales increased in the first quarter compared with the previous year.

Financial position

As at 31 March 2022, net debt totalled SEK 1,939 million (31 December 2021: SEK 1,222 million), resulting in a leverage ratio in terms of net debt/adjusted EBITDA (pro forma) of 3.7x (full year 2021: 2.5x). Long-term credit facilities amounted to SEK 1,502 million and lease liabilities to SEK 477 million. Unused credit facilities amounted to SEK 1,569 million as at 31 March 2022.

Equity, including non-controlling interests, amounted to SEK 1,596 million as at 31 March 2022 (SEK 1,561 million as at 31 December 2021), corresponding to an equity ratio of 37% (46%). Cash and cash equivalents as at 31 March 2022 amounted to SEK 176 million (31 December 2021: SEK 146 million).

Capitalisation

To secure access to capital for the company's continued expansion, an agreement was entered into on 8 February with the company's current banks on extending the financing agreement entered into in connection with the company's listing in September 2021. The agreement extends the credit facility by a further SEK 1,050 million, making the total credit facility available SEK 3,100 million.

Interest rate hedging

In order to achieve increased predictability for Cary Group's future interest expenses, the company entered into a swap agreement on interest rate hedging for a larger part of the company's interest rate exposure with a bank at the beginning of the second quarter.

Shares

The total number of shares and votes changed as a result of the new share issue that was made in connection with the listing of the company's shares on the stock exchange on 23 September 2021. As at 31 March 2022, the total number of shares and votes was 131,848,996.

Financial targets

On 17 June 2021, the company adopted the following financial targets and dividend policy:

Revenue growth: Cary Group's target is to achieve average annual total revenue growth of more than 15% in the medium term, at least half of which must be organic.

Profitability: Cary Group's target is to achieve an adjusted EBITA margin of 20% in the medium term.

Capital structure: Cary Group's capital structure must provide a high degree of financial flexibility and enable acquisitions to be made. Cary Group's target is to have a maximum net debt ratio in relation to adjusted EBITDA of 2.5. This ratio can temporarily exceed 2.5, however, in connection with acquisitions.

Dividend policy: Cary Group aims to pay out at least 20% of its net profit. Dividend decisions must take into account Cary Group's investment opportunities and financial position.

Personnel and organisation

The number of full-time employees was 1,796 at the end of the first quarter (1,431 at the end of 2021).

Sustainability

Sustainability is at the heart of Cary Group's identity and strategy. The company strives to lead the way within the independent vehicle servicing industry with regard to climate impact and digitisation. Key tools for achieving this include: (i) continuously increasing the repair rate (the number of vehicle glass repairs as a proportion of the total number of vehicle glass jobs; (ii) digitising and automating the customer journey; and (iii) electrifying the courtesy car fleet, including offering electric bikes. Since 2020, Cary Group has offset a portion of its direct emissions, but in 2021 the company went a step further to offset its emissions by becoming climate-neutral. Climate neutrality means that Cary Group uses offsetting to capture the same amount of CO2-equivalent emissions as the company produces, so that the sum total of emissions is zero. Cary Group offsets all Scope 1, 2 and 3 emissions, which means that the company not only takes responsibility for emissions from its own windscreen repair and replacement services, but also offsets the emissions generated by its suppliers.

Continuously increasing the repair rate

Cary Group always aims to repair the customer's windscreen as far as possible, as replacing a windscreen involves total CO2 emissions of approximately 44 kg, including production, transport and recycling. During the first quarter, Cary Group's repair rate in Sweden was 54% (47%). Of all the windscreens that are replaced, around 90% can be recycled and reused for other purposes, mainly as insulation products for the construction industry.

Digitising and automating the customer journey

In the event of a stone chip, Cary Group's customers can analyse the damage caused using a service developed on the basis of artificial intelligence ("Al"). Whether the windscreen needs repairing or replacing, it is easy to book an appointment online for one of the workshops in Cary Group's dense workshop network. The AI-based assessment technology, combined with the dense workshop network and digital booking systems, reduces the number of kilometres driven to and from the workshops, which in turn reduces carbon emissions. More than 250 customers per day use the AI service in our Nordic and UK operations.

Electrifying the vehicle fleet

Cary Group has decided to offer electric courtesy cars to reduce the climate impact of customers while their vehicle is being serviced. We now have a total of 57 electric courtesy cars, which corresponds to 18% of our total courtesy car fleet in Sweden and Norway. Our aim is to have a completely fossilfree vehicle fleet in the Nordics.

On page 21, there is a diagrammatic overview of our sustainable offering.

Otherinformation

Seasonal variations

Cary Group's net sales earnings fluctuate across the seasons and this should be taken into consideration when making assessments based on quarterly financial information. The seasonal variations are attributable to the increased demand for Vehicle Glass Repair and Replacement services late in the first quarter and throughout the second quarter.

Parent company

The main functions of Cary Group Holding AB consist of business development, acquisitions, financing and business control and analysis. The parent company's revenues comprise internal invoicing of services. The parent company's financial assets as at 31 March 2022 consisted solely of shares in subsidiaries

The parent company's total revenue in the first quarter amounted to SEK 0 million (0). The parent company incurred other external expenses of SEK-6 million (0) in the first quarter. The increase in costs is the result of investments in the central organisation as the company grows.

Significant events during the quarter

In March, Cary Group signed an agreement to acquire 100% of the shares in UK company Charles Pugh (Holdings) Ltd, ("Charles Pugh Holdings"). The company is one of the UK's market leaders in vehicle glass repair and replacement, along with related wholesale business. This acquisition is important in strengthening market position in the United Kingdom and enables synergies with Cary Group's existing UK operations. Charles Pugh Holdings is also part of the same consortium as Cary Group in the UK, National Windscreens. Charles Pugh Holdings achieved sales of approximately GBP 56 million in 2021 and had around 500 employees. The acquisition was completed on 4 May.

Significant events after the end of the quarter

On 1 April, the acquisition was completed of GlassCo S.A., owner of "ExpressGlass", which operates a vehicle glass repair and replacement business in Portugal.

Annual General Meeting 2022

Cary Group's Annual General Meeting will be held on 17 May 2022

Acquisitions

Company Business
segment
Included
from
Acquired
share
Net sales
(SEKm)
Acquisition-related
intangible
assets
AB Vetlanda Glas Nordics 2022-01-01 80% 5 4
Zentrale Autoglas GmbH Rest of Europe 2022-01-01 75% 277 273
MPS Bilskade AS Nordics 2022-01-01 100% 162 269
HW Glas Autoruder ApS Nordics 2022-01-01 100% 8 $\overline{2}$
Nya Glasmästeriet Jan Eklund AB Nordics 2022-03-01 Asset 7 5
Hedlunds Glas i Katrineholm AB Nordics 2022-03-01 Asset 4 4
Ralarsa Osuna-Sevilla Rest of Europe 2022-03-01 Asset 1 $\Omega$
Ralarsa Los Remedios-Sevilla Rest of Europe 2022-03-01 Asset 1 0
Bærum Lack & Karosseri AS Nordics 2022-03-31 100% 13 13
Total acquisitions January-March 2022 477 571

Financial statements

Condensed consolidated income statement

Q1
SEKm 2022 2021 2021
Net sales 752 457 2,128
Other operating income 3 13
Revenue 756 457 2,141
Goods for resale
Other external costs $-257$
$-127$
$-159$
$-62$
$-744$
$-376$
Employee benefit expense $-254$ $-139$
$-679$
Depreciation, amortization and impairment $-57$ $-35$ $-172$
Operating expenses $-695$ $-396$ $-1,971$
Operating profit* 60 62 171
Finance income 5 24 18
Finance costs $-14$ -45 -149
Finance costs - net -10 -22 -131
Profit before income tax 51 40 39
Income tax expense $-18$ -8 -10
Profit for the period 33 32 29
Other comprehensive income
Items that may be reclassified to profit or loss
Exchange differences on translation of foreign operations 1 11 3
Items that will not be reclassified to profit or loss
Remeasurements of post-employment benefit obligations $-1$ $-1$
Income tax relating to these items
Other comprehensive income for the period, net of tax 11 $\mathbf{2}$
Total comprehensive income for the period 33 43 31
Profit/loss for the period attributable to:
Owners of the parent 32 28 24
Non-controlling interest $\mathbf{1}$ 4 5
Earnings per share before and after dilution, SEK 0.24 1.29 0.21
Operating profit includes:
Depreciation $-42$ $-27$ $-128$
Amortization of other intangibles $-O$ $-2$ $-4$
Amortization of right-of-use assets $-15$ $-7$ $-40$
Depreciation and amortization $-57$ $-35$ $-172$

Condensed consolidated balance sheet

SEKm 3/31/2022 3/31/2021 12/31/2021
Assets
Non-current assets
Goodwill 2,331 1,759 1,982
Other intangible assets 517 102 280
Right-of-use assets 464 335 410
Property, plant and equipment 179 75 91
Other long-term receivables 6 1 3
Deferred tax assets 4 3 22
Total non-current assets 3,500 2,275 2,788
Current assets
Inventories 163 55 95
Accounts receivable 376 221 253
Other receivables 38 9 37
Prepaid expenses and accrued income 94 46 98
Cash and cash equivalents 176 198 146
Total current assets 847 528 629
Total assets 4,348 2,803 3,417
Equity and liabilities
Equity attributable to Parent Company shareholders
Share capital 1 0 1
Additional paid-in capital 1,867 209 1,867
Reserves $-2$ 5 $-2$
Retained earnings (incl. Profit/loss for the period) $-276$ $-284$ $-307$
Total equity attributable to the shareholders of the parent company 1,590 $-70$ 1,557
Equity attributable to minority 6 7 4
Non-current liabilities
Liabilities to credit institutions 1,502 1,664 909
Lease liabilities 344 245 309
Provisions $-o$
Deferred tax liabilities 123 51 100
Other interest-bearing liabilities 129 426 29
Total non-current liabilities 2,098 2,386 1,347
Current liabilities
Liabilities to credit institutions 8 8 11
Lease liabilities 133 91 110
Accounts payable 246 138 171
Current tax liability $\overline{2}$ 4 12
Other current liabilities 131 118 79
Accrued expenses and deferred income 134 122 126
Total current liabilities 654 480 509
Total liabilities 2,752 2,866 1,856
Total equity and liabilities 4,348 2,803 3,417

Consolidated statement of changes in equity

Other
Share paid-in Translation Retained Non-controlling Total
SEKm capital capital reserves earnings Total interests Equity
Opening balance 2022-01-01 1 1,867 $-2$ $-307$ 1,557 4 1,561
Profit for the period 32 32 33
Other comprehensive income $\overline{\phantom{0}}$ $\overline{\phantom{a}}$ $-1$
Translation difference $\overline{\phantom{a}}$ 1
Total comprehensive income for the year 0 $\overline{2}$ 31 33 1 34
Transactions with owners:
Transactions with non-controlling
interests $\overline{\phantom{0}}$ $\overline{\phantom{a}}$ - ۰ $\mathbf{1}$
0 $\overline{\phantom{a}}$ ۳ ۰
Closing balance 2022-03-31 1,867 -0 $-276$ 1,590 6 1,596
Other
Share paid-in Translation Retained Non-controlling Total
SEKm capital capital reserves earnings Total interests Equity
Opening balance 2021-01-01 0 209 $-4$ $-316$ $-111$ 5 $-106$
Profit for the period 28 28 4 32
Translation difference $-$ 9 $\overline{\phantom{a}}$ 9 $\overline{2}$ 11
Total comprehensive income - 9 28 37 6 43
Transactions with owners
Through business acquisitions 1 1
Transactions with non-controlling
interests 4 4 $-4$ 0
4 $\overline{4}$ $-3$
Closing balance 2021-03-31 $\Omega$ 209 5 $-284$ $-70$ 7 -63

Condensed consolidated statement of cash flows

Q1 Full-year
SEKm 2022 2021 2021
Profit after financial items 51 40 39
Adjustments to cash flow 58 38 250
Income taxes paid $-28$ $-27$ $-67$
Cash flow before changes in working capital 81 51 222
Decrease(+)/increase(-) in inventories $-4$ -3 -8
Decrease(+)/increase(-) in other current receivables -65 1 $-2$
Decrease(-)/increase(+) in other current liabilities 64 62 $-38$
Cash flow from changes in working capital -5 60 -48
Cash flow from operating activities 76 111 175
Investments in intangible assets -5 $-1$ -4
Investments in tangible assets $-7$ $-7$ $-21$
Investments in subsidiaries, net received $-490$ $-110$ $-528$
Cash flow from investing activities $-502$ $-118$ $-554$
New share issue 1,209
Transactions with non-controlling interests in subsidiaries $\mathbf{1}$ $-6$
Borrowings 533 132 1,392
Amortizations of borrowings -79 $-20$ $-2,192$
Short-term investments 19
Cash flow from financing activities 454 112 424
Cash flow for the period 29 105 45
Cash and cash equivalents at beginning of period 146 96 96
Translation difference $\mathbf{1}$ -3 5
Cash and cash equivalents at end of period 176 198 146

Condensed parent company income statement

Q1 Full-year
SEKm 2022 2021 2021
Revenue 3
Other operating expenses $-6$ $-91$
Employee benefit expense -8 $-8$
Operating profit $-14$ -96
Finance cost - net $\overline{2}$ $-8$ $-13$
Profit or loss after financial items $-12$ -8 $-109$
Appropriations 186
Tax on profit for the period 2 $\overline{\phantom{a}}$ $-15$
Profit or loss for the period $-10$ -8 62

Condensed parent company balance sheet

SEKm 3/31/2022 3/31/2021 12/31/2021
Other intangible assets $\mathbf{1}$ 0
Shares in subsidiary 1,680 703 1,680
Long term receivables from Group companies 2,631 2,091
Total non-current assets 4,312 703 3,771
Current receivables from group companies 194 215
Other current receivables 17 19
Prepaid expenses and accrued income 3 $\overline{2}$
Cash and cash equivalents 31 0
Total current assets 214 31 236
Total assets 4,526 734 4,008
Share capital $\mathbf{1}$ 0 1
Additional paid-in capital 2,807 209 2,807
Retained earnings 214 122 152
Profit or loss for the period $-10$ $-8$ 62
Total equity 3,012 323 3,021
Liabilities to credit institutions 1,451 899
Other interest-bearing liabilities 411
Deferred tax liabilities $\overline{7}$ 7
Total non-current liabilities 1,458 411 907
Accounts payable 1 $\overline{2}$
Current liabilities to group companies 40 59
Current tax liability 2 5
Other current liabilities 1 1
Accrued expenses and deferred income 11 13
Total current liabilities 55 79
Total equity and liabilities 4,525 734 4,008
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Notes to the financial statements

Note 1 - Summary of significant accounting policies

This interim report has been prepared in accordance with the Swedish Annual Accounts Act, RFR 1 and IAS 34 Interim Financial Reporting. The parent company's interim report has been prepared in accordance with the Swedish Annual

Note 2 - Risks and uncertainties

Cary Group operates on several European markets and is therefore exposed to risks that can affect the Group's ability to achieve its strategic objectives and financial targets. Having an effective control environment at the company provides protection against risks. Cary Group's risk management involves identifying risks and preparing for potential unknown risks. Clear risk ownership and prioritisation of risks along with continuous evaluation of the control environment are the key to effective risk management. A risk assessment is performed annually in order to identify significant risks. The company has identified risks in several risk areas: strategic, operational, financial, risks concerning sustainability and risks relating to regulations and compliance. Risks are evaluated by the Group management and the Board of Directors and risk work is led by

Note 3 - Segment and revenue information

Description of segments

The CEO oversees the business from a business area perspective and has identified two operating segments:

  • $\mathbf{1}$ Nordics
  • Rest of Europe $\mathfrak{D}$

Accounts Act and the Swedish Financial Reporting Board's recommendation RFR 2.

The accounting policies and methods of calculation applied in the interim financial statements are the same as those applied in the company's Annual Report for 2021.

the relevant risk owner. When identifying risks, a risk map is drawn up and then used as a basis for risk mitigation measures developed by the internal control function together with the relevant risk owner. Risk work is presented on a regular basis to the Audit Committee and annually to the Board of Directors.

A more detailed description of the Group's material financial and business risks can be found in the company's Annual Report, which was published on 12 April 2022. The Annual Report is available on the company's website: www.carygroup.com.

$\frac{1}{2}$

ZUZZ QI
SEKm Nordics Rest of
Europe
Group
functions
Total
Segment revenue 421 335 $\qquad \qquad -$ 756
Inter-segment revenue Ξ. $-1$ $\overline{\phantom{a}}$ $-1$
Revenue from external customers 421 334 $\overline{\phantom{a}}$ 756
Time of revenue recognition
At a point in time 421 334 $\qquad \qquad -$ 756
Over time $\qquad \qquad -$
Adjusted EBITA 85 22 $-22$ 84
Add-back of depreciation 28 14 $\overline{\phantom{a}}$ 42
Adjusted EBITDA 113 35 $-22$ 126
2021 Q1
SEKm Nordics Rest of
Europe
Group
functions
Total
Segment revenue 309 149 $\qquad \qquad -$ 458
Inter-segment revenue $-1$ $\qquad \qquad -$ $-1$
Revenue from external customers 309 149 $\qquad \qquad \blacksquare$ 457
Time of revenue recognition
At a point in time 309 149 $\qquad \qquad -$ 457
Over time -
Adjusted EBITA 74 11 $-12$ 73
Add-back of depreciation 21 5 - 27
Adjusted EBITDA 95 16 $-12$ 100

Sales between segments are carried out on an arm's length basis and are eliminated on consolidation. The amounts reported to the CEO with respect to segment revenue are measured in a manner consistent with that of the financial statements.

Note 4 - Related party transactions

There have been no transactions with related parties that have had a material effect on the Group's profit or position.

Note 5 - Shares and calculation of earnings per share

The average number of shares during the first quarter was 131.848.946, compared with 131.848.946 shares as at 31 December. The Company's share capital amounted to SEK 706,000 on 31 March 2022.

any interest attributable to preference shares, by the weighted average number of shares outstanding during the period.

sta e se

Earnings per share are calculated by dividing the profit for the period attributable to the shareholders of the parent company, excluding

Q 1 Full-year
SEKm 2022 2021 LTM 2021
Earnings per share before and after dilution, SEK 0.24 1.29 0.20 0.21
Performance measures used in the calculation of earnings per share:
Profit for the period, attributable to owners of the parent 32 28 28 24
Interest rate on preference shares. 0 (1) (2) (3)
Total 32 27 27 22
Weighted average number of shares 132 21 132 104

Note 6 - Recognition of financial instruments at fair value

Cary Group's financial assets are essentially non-interestbearing and interest-bearing receivables, in which cash flows represent only payment for the initial investment and, where applicable, interest. Their value is intended to be held to maturity and is carried at amortised cost, which is a reasonable estimate of fair value. Financial liabilities are for the most part recognised at amortised cost.

Financial instruments measured at fair value on the balance sheet are contingent considerations consisting of liabilities with a value of SEK 131 million (-). Contingent consideration liabilities are recognised at fair value based on management's best estimate of the most likely outcome (level 3, as defined in IFRS 13). Other assets and liabilities are recognised at amortised cost.

Note 7 - Acquisitions

Acquisitions, January-March 2022

Acquisition-related
Business Included Acquired Net sales intangible
Company segment from share (SEKm) assets
AB Vetlanda Glas Nordics 2022-01-01 80% 5 4
Zentrale Autoglas GmbH Rest of Europe 2022-01-01 75% 277 273
MPS Bilskade AS Nordics 2022-01-01 100% 162 269
HW Glas Autoruder ApS Nordics 2022-01-01 100% 8 $\overline{2}$
Nya Glasmästeriet Jan Eklund AB Nordics 2022-03-01 Asset 7 5
Hedlunds Glas i Katrineholm AB Nordics 2022-03-01 Asset 4 4
Ralarsa Osuna-Sevilla Rest of Europe 2022-03-01 Asset 1 0
Ralarsa Los Remedios-Sevilla Rest of Europe 2022-03-01 Asset 1 $\Omega$
Bærum Lack & Karosseri AS Nordics 2022-03-31 100% 13 13
Total acquisitions January-March 2022 477 571

Acquisitions January-March 2022

Purchase considerations paid in the period totalled SEK 642 million on a cash-free and debt-free basis, excluding any potential contingent considerations.

On 1 January, Cary Group completed the acquisition of Zentrale Autoglas GmbH, one of Germany's leading providers of vehicle glass repair and replacement, primarily for buses and campervans. Zentrale Autoglas has a total of 25 workshops, mainly in Germany, and around 250 employees.

On 1 January, Cary Group completed the acquisition of MPS Bilskade AS, which operates within both major and minor vehicle damage repair. MPS Bilskade has 63 workshops, 9 of which it owns, throughout Norway and around 55 employees.

In March, MPS Bilskade acquired Baerum Lack & Karosseri AS. This acquisition gives MPS Bilskade AS a stronger market presence within SMART repair in western Oslo.

In March, Ralarsa acquired two franchise-owned businesses.

Other companies and assets listed in the table above refer to acquired automotive glass workshops and businesses in the Swedish, Danish and Spanish markets. These acquisitions give Cary Group improved geographical coverage of the market, thereby providing better access to the company's services for customers.

The table below summarises the considerations paid for the acquisitions in the period and the fair value at the acquisition date of assets acquired and liabilities assumed:

SEKm 3/31/2022 12/31/2021
Purchase price
Cash and cash equivalents 508 616
Promissory note
Additional purchase price 96 26
Total purchase price 605 644

The acquisition analyses are provisional and may be adjusted in future quarters. The acquisition analysis is provisional mainly in relation to the allocation of surplus value. The surplus value recognised as goodwill relates to the future profit generation and profit synergies of the acquired companies that the acquisitions bring and does not meet the conditions for separate reporting. Other intangible non-current assets amount to SEK 238 million and are provisionally allocated

mainly to brands and customer relations. As at 31 March 2022. unsettled purchase considerations relate partly to contingent considerations valued on the basis of outcomes and partly to unpaid agreed additional purchase considerations. Most of the additional purchase price relates to the minority share of Zentrale Autoglas.

SEKm 3/31/2022 12/31/2021
Cash and cash equivalents 19 110
Customer relationships 77 111
Brands 155 126
Tangible fixed assets 94 15
Rights of use 64 152
Inventory 64 38
Accounts receivables and other receivables 58 137
Long-term liabilities (incl. Leasing and Deferred tax) -183 $-217$
Accounts payable and other current liabilities -78 -156
Total assets and liabilities acquired 271 316
Goodwill 334 327
Acquired net assets 605 644

Acquisition-related expenses of SEK 9 million are included in
other external expenses in the consolidated income statement
and in operating activities in the statement of cash flows for the period.

Purchase consideration - cash flow

The acquisitions in the quarter had an impact of SEK 490
million on the Group's cash flow.

SEKm 3/31/2022 12/31/2021
Cash flow information
Cash and cash equivalents paid for acquisitions during the year 605 644
Acquired cash and cash equivalents $-19$ $-110$
Purchase price, not yet paid $-96$ $-26$
Sum cash flow from investments activities 490 508

Note 8 - Reconciliation of adjusted EBITA to operating profit before income tax for the Group

Q 1 Full-year
SEKm 2022 2021 LTM 2021
Adjusted EBITA 88 73 308 294
Transaction costs -9 $-0$ $-17$ -9
Consulting costs $\overline{\phantom{0}}$ $\overline{\phantom{a}}$ $-1$ $-1$
Rebranding costs $\overline{\phantom{0}}$ $-2$ $-0$ $-3$
Non-Recurring Personnel Costs $\overline{\phantom{0}}$ ۰ $-6$ -6
IPO costs $\qquad \qquad -$ - $-57$ -57
Other -3 $\overline{\phantom{a}}$ $-4$ $-4$
Amortization $-15$ -9 $-51$ -44
Finance costs, net $-10$ $-22$ $-119$ $-131$
Profit before income tax 51 40 53 39

Note 9 - Alternative performance measures

Some of the information provided in this interim report that management and analysts use to assess the Group's performance is not defined in IFRS. Management believes that this information makes it easier for investors to analyse the Group's earnings performance and financial position.

Investors should consider this information as supplementary to, rather than replacing, financial reporting in accordance with IFRS.

Adjusted EBITA and adjusted EBITA margin, %

Q1 Full-year
SEKm 2022 2021 LTM 2021
Operating result (EBIT) 60 62 170 171
Depreciation 15 9 51 44
EBITA 76 70 220 215
Items affecting comparability 12 2 3 85 79
Adjusted EBITA 88 73 305 294
Net sales 756 457 2,439 2,141
Adjusted EBITA, % 11.6% 15.9% 12.5% 13.7%

Operating cash flow and cash generation, %

Q 1 Full-year
SEKm 2022 2021 LTM 2021
Adjusted EBITA 88 73 308 294
Depreciation 42 27 143 128
Adjusted EBITDA 129 100 452 422
Investments in intangible assets $-5$ $-1$ $-8$ $-4$
Investments in tangible assets $-7$ $-7$ $-21$ $-21$
Operating cash flow 118 92 422 397
Cash conversion, % 90.8% 91.8% 93.5% 94.0%

Net debt and net debt/adjusted EBITDA

Q1 Full-year
SEKm 2022 2021 LTM 2021
Liabilities to credit institutions 1,502 1,664 1,502 909
Other interest-bearing liabilities 129 426 129 29
Non-current lease liabilities 344 245 344 309
Current lease liabilities 133 91 133 110
Short-term liabilities to credit institutions 8 8 8 11
Total interest-bearing liabilities 2,115 2,433 2,115 1,368
Cash and cash equivalents 176 198 176 146
Net debt 1,939 2,236 1,939 1,222
Adjusted EBITA 88 73 308 294
Depreciation 42 27 143 128
Adjusted EBITDA 129 100 452 422
Adjusted LTM EBITDA Pro forma 533 480 533 480
Net debt/Adjusted EBITDA LTM Pro froma 3.6 4.7 3.6 2.5

Net debt/equity

Q1 Full-year
SEKm 2022 2021 LTM 2021
Net debt 1,939 2.236 1,939 1,222
Equity attributable to Parent Company shareholders 1,590 -70 1,590 1,557
Equity attributable to minority 6 6 4
Total shareholders' equity 1,596 -63 1.596 1,561
Net debt in relation to Shareholder's equity 1.2 $-35.7$ 1.2 0.8

Return on capital employed (ROCE)

Q1 Full-year
SEKm 2022 2021 LTM 2021
Adjusted EBITA LTM 308 294 308 294
Total equity 1,596 -63 1,596 1,561
Total interest-bearing liabilities 2,115 2,433 2,115 1,368
Capital employed 3,711 2,371 3,711 2,929
ROCE, % 8.3% 12.4% 8.3% 10.0%

Return on equity (ROE)

Q1 Full-year
SEKm 2022 2021 LTM 2021
Profit for the period, LTM 30 29 30 29
Equity attributable to Parent Company shareholders 1,590 $-70$ 1.590 1,557
Return on equity, % 1.9% -41.9% 1.9% 1.9%

Sustainability at the heart

Sustainability is at the heart of Cary Group's identity and strategy. The company strives to have brands that are "top of mind" in each market when it comes to sustainable car care services, and to be at the forefront of digitisation and minimising climate impact within the segment. Key elements for achieving this are:

Offsetting our climate footprint

As part of our efforts to take responsibility for our climate footprint, Cary Group offsets the emissions of all our glass services in the Nordics - whether the windscreen can be repaired or has to be replaced. We do this through tree-planting projects via Plan Vivo.

1) With a maximum environmental impact of 115 CO2e g/km. 2) Based on a calculation of direct emissions in the Nordics.

Definitions

Net revenue growth, % Change in reported net revenue compared with the same period in the preceding year.
Organic growth, % Net revenue growth, adjusted for net revenue attributable to businesses acquired in
the first twelve months after the acquisition date.
EBITDA Operating profit before depreciation/amortisation of property, plant and equipment
and intangible non-current assets.
EBITDA margin EBITDA as a percentage of the company's net revenue.
Adjusted EBITDA Operating profit before depreciation/amortisation of property, plant and equipment
and intangible non-current assets, adjusted for items affecting comparability.
Adjusted EBITDA margin Adjusted EBITDA as a percentage of the company's net revenue.
EBITA Operating profit before amortisation of intangible assets.
EBITA margin, % EBITA as a percentage of the company's net revenue.
Adjusted EBITA Operating profit before amortisation of intangible assets, adjusted for items affecting
comparability.
Adjusted EBITA margin, % Adjusted EBITA as a percentage of the company's net revenue.
Capital employed The total of equity and interest-bearing liabilities. Average capital employed is
calculated as the average of the opening balance and the closing balance for the
period concerned.
Return on capital employed (ROCE), % Adjusted EBITA as a percentage of average capital employed.
Return on equity (ROE) Profit for the period divided by average equity attributable to the parent company's
shareholders. The average is calculated as the average of the opening balance and the
closing balance for the period concerned.
Cash generation, % Operating cash flow divided by Adjusted EBITDA.
Net debt Interest-bearing liabilities (due to credit institutions and lease liabilities), less cash and
cash equivalents.
Net debt/Adjusted EBITDA, LTM pro
forma
Net debt as at the balance sheet date divided by Adjusted EBITDA LTM, pro forma
(currently owned operations pro forma for a full calendar year)
Number of workdays Number of workdays per country weighted by the country's share of total sales.
Number of jobs Total number of jobs carried out by the Group.
Number of workshops (incl. mobile
units)
Total number of workshops owned by the Group, franchise-owned and mobile units.
Net Promoter Score (NPS) The Net Promoter Score (NPS) is a measure of customer loyalty and customer
satisfaction. The result is obtained from asking customers how likely, on a scale of 0-
10, they are to recommend the company's product or service to others. Cary Group
bases its NPS on Sweden and the UK, with a weighting based on its income.
R12 – Rolling 12 months Refers to the past twelve months reported, including the period reported on in the
interim report.

For more information, please contact:

Anders Jensen, CEO +46 10 121 96 12

Joakim Rasiwala, CFO

+46 10 121 96 12

Helene Gustafsson, Head of IR & Corporate Communication

[email protected] +46 70 868 40 50

Investor and analyst information

Financial calendar 2022

17 May Annual General Meeting 2022

12 August Interim report Q2 2022

11 November Interim report Q3 2022

Telephone conference

A videoconference will be held on 10 May 2022 at 10.00. To follow the conference call by telephone and to participate in the Q&A session, please call the relevant number below: SE: +46856642705 UK: +443333009267 US: +1 6319131422 PIN US: 91572095# You can follow the telephone conference at www.carygroup.com and https://tv.streamfabriken.com/cary-group-q1-2022 A recording of the video broadcast will be available afterwards at www.carygroup.com.

This information is such that Cary Group Holding AB is obliged to make public pursuant to the EU Market Abuse Regulation. The information was submitted for publication, through the agency of the contact person indicated below, on 10 May 2022 at 08.00 CET.

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

Anders Jensen, CEO, Cary Group

Stockholm, 10 May 2022

Cary Group in brief

Cary Group offers sustainable damage and car care services in Sweden, Denmark, Norway, the UK, Spain and Germany. We specialise in the repair and replacement of automotive glass with a complementary range of services in auto body repair. We
provide car care services that sustain the life, value and safety features of motorised vehicles b of replace. With workshops in convenient locations, high-quality products and smart solutions, we help our customers make simplified and sustainable choices. For more information, visit www.carvgroup.com.

Key performance indicators

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