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Arla Plast

Earnings Release Feb 18, 2022

3136_10-k_2022-02-18_329d7b38-2229-4135-a0eb-e9d6948e4150.pdf

Earnings Release

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Arla Plast AB Year-end report 2021

LOWER MARGINS IN THE QUARTER – FULL YEAR IN LINE WITH FINANCIAL OBJECTIVES

OCTOBER – DECEMBER 2021

  • Sales volume declined by 2% to 5,503 tonnes (5,588).
  • Net sales increased by 13% to SEK 240.3 (211.9) million. The organic increase was 12%.
  • Operating profit declined by 63% to SEK 10.2 (27.4) million and adjusted operating profit by 69% to SEK 10.2 (33.2) million.
  • The operating margin declined to 4.2% (12.9%) and adjusted operating margin declined to 4.2% (15.7%).
  • Profit for the period declined by 58% to SEK 8.4 (19.9) million.
  • Earnings per share before dilution amounted to SEK 0.42 (1.00), and after dilution, to SEK 0.40 (0.95).
  • Costs of 3.1 MSEK is charged to operating profit and relates to termination costs for the former CEO.
  • Cash flow from operating activities decreased to SEK 27.1 million (55.3).
  • Christian Krichau has been appointed CEO.

JANUARY – DECEMBER 2021

  • Sales volume declined by 6% to 22,646 tonnes (23,992 tonnes).
  • Net sales increased by 5% to SEK 927.5 (884.7) million. The organic increase was 5%.
  • Operating profit declined by 19% to SEK 86.2 (105.9) million, while the adjusted operating profit decreased by 19% to SEK 92.3 (113.5) million.
  • The operating margin decreased to 9.3% (12.0%) and the adjusted operating margin decreased to 10.0 % (12.8%).
  • Profit for the period declined by 15% to SEK 68.1 (80.2) million.
  • Earnings per share, before dilution, amounted to SEK 3.41 (4.01) and after dilution to SEK 3.25 (3.93).
  • Net debt amounted to SEK 44.5 (37.0) million at the end of the period, corresponding to 0.4 times (0.3 times) EBITDA.
  • Cash flow from operating activities decreased to SEK 47.7 million (148.8).
  • The Board proposes a dividend of SEK 1,50 per share, equivalent to 44 percent of net profit.
GROUP IN SUMMARY*
Oct-Dec
2021
Oct-Dec
2020
∆,% Jan-Dec
2021
Jan-Dec
2020
∆,%
Sales volume, tonnes 5,503 5,588 -2 22,646 23,992 -6
Net sales, SEK million 240.3 211.9 13 927.5 884.7 5
Gross margin, % 14.6 25.8 -43 19.5 23.6 -17
EBITDA, SEK million 20.1 36.3 -45 124.4 141.1 -12
Adjusted EBITDA, SEK million 20.1 42.1 -52 130.5 148.8 -12
Operating profit, SEK million 10.2 27,4 -63 86.2 105.9 -19
Adjusted operating profit, SEK million 10.2 33.2 -69 92.3 113.5 -19
Operating margin, % 4.2 12.9 -67 9.3 12.0 -22
Adjusted operating margin, % 4.2 15.7 -73 10.0 12.8 -22
Profit for the period, SEK million 8.4 19.9 -58 68.1 80.2 -15
Earnings per share before dilution, SEK 0.42 1.00 -59 3.41 4.01 -15
Earnings per share after dilution, SEK 0.40 0.95 -59 3.25 3.93 -18
Net debt/EBITDA, multiple 0.4 0.3 38 0.4 0.3 38
Net debt, SEK million 44.5 37.0 20 44.5 37.0 20
Cash flow from operating activities, SEK million 27.1 55.3 -51 47.7 148.8 -68
Return on capital employed, % 18.8 22.9 -18 18.8 22.9 -18
Equity/assets ratio, % 72.6 67.6 7 72.6 67.6 7

* For definitions and alternative performance

measures, see page 19.

LOWER MARGINS IN THE QUARTER – FULL YEAR IN LINE WITH FINANCIAL OBJECTIVES

Market conditions

For Arla Plast, the pandemic meant new demand in the form of transparent barrier products, which kept our production facilities busy during 2020 and in the beginning of 2021 and we delivered large volumes of these products. As the world and the market gradually have returned to more normal behaviors, demand for this type of products has waned while other application areas have returned or increased in importance.

Throughout 2021, we have had a turbulent raw material situation with sharply rising prices that almost doubled during the year. We had expected, in line with previous patterns, that raw material supply would increase by mid-year and prices would thus fall, but they have instead continued to increase, albeit at a slower pace.

Higher net sales with lower margins during the fourth quarter

The fourth quarter is generally the weakest quarter of the year, due to the industry's low activities during Christmas and New Year break, so also this year. In addition, the fourth quarter in 2020 was unusually strong and therefore a tough quarter to compare with. The reason behind this was the high demand for barrier products during the pandemic, which had a strong impact both on net sales as well as on margins. In the fourth quarter of 2021, volumes therefore decreased slightly compared to 2020, while net sales increased organically by 12 percent, as a result of higher prices. Raw material prices have continued to rise, and we have not been able to raise prices fully towards customers, which has had a negative impact on both gross and operating margins during the quarter. In addition, the quarter has been charged with costs for the former CEO of SEK 3.1 million.

Full year in line with financial objectives

In 2020, prior to the IPO, the Board adopted financial objectives: "annual organic net sales growth, over a business cycle, should be 5 percent". This objective was achieved for 2021 when the organic increase in net sales was 5 percent, despite the tough comparison year and slightly reduced volumes. Thus, net sales were positively affected by price increases. The operating margin in 2021 amounted to 9.3 percent and adjusted operating margin to 10 percent, in line with the financial objective of at least 10 percent over a business cycle.

It is satisfying that we have had good growth in all product areas except, of course, barrier products and that from the second quarter onwards we have seen a persistent demand for "multiwall", which are used for products in home and gardening.

Internal review

In my new position as CEO, in addition to running the day-to-day business, I have made an overview of the organization in order to identify improvement potentials. I see this in the marketing and sales organization. Here we can state that some of the changes implemented in 2020 within the sales organization have not had full effect, which is why we will implement several changes in order to make better use of the organization and the full potential of our employees.

Outlook

The current year 2022 has started as 2021 ended. Raw material prices remain high and we have not seen any clear signs that they will fall, at the same time as competition for market volumes has intensified in certain areas. However, the world is slowly but surely opening up, something we, like everyone else, welcome, and it should mean that demand is coming back from many of the application areas where we have seen modest demand over the past two years. In 2021, we carried out several investments and improvement activities that have significantly increased our production capacity, which paves the way for an even better service to our customers. Together with our talented employees and our increased capacity, we will be able to best meet our customers' demands and expectations, thereby enabling growth. Our internal organization is ready, so the focus will be to provide the best conditions for our sales organization, so that together we can meet our customers with our four cornerstones based on flexibility, speed, quality and service.

Christian Krichau President and CEO

FINANCIAL OVERVIEW

Profit and loss items and cash flow are compared with the corresponding period of the previous year. Balance sheet items refer to the position at the end of the period and are compared with the corresponding date of the previous year.

Breakdown of total net sales by product area* in the fourth quarter and full year:

*For definitions of product areas, see page 23.

Net sales and operating profit

Arla Plast's sales volume in the fourth quarter 2021 declined by 2 percent to 5,503 tonnes (5,588 tonnes) compared to the corresponding quarter last year. The demand is still hesitant from some applications at the same time as the demand from pandemic related barrierproducts have diminished. Net sales increased by 13 percent to SEK 240.3 (211.9) million; organically the increase was 12 percent. Price adjustments in order to meet higher prices for input material together with a changed product mix affected net sales positively. However, the price competition increased during the quarter and we were not able to fully compensate for the higher raw material prices. Net sales increased in both segments, preferably Czech Republic.

Operating profit for the fourth quarter amounted to SEK 10.2 (27.4) million, a decrease by 63 percent. Operating margin declined to 4.2 percent (12.9 percent). The operating profit for the fourth quarter has been charged with termination costs related to the previous CEO of SEK 3.1 million. Costs for input material remained at a high level and affected gross margin negatively. Adjusted operating profit amounted to SEK 10.2 (33.2) million, and the adjusted operating margin, to 4.2 (15.7 percent).

Arla Plast's sales volume during 2021 decreased by 6 percent to 22,646 tonnes (23,992 tonnes) compared to the corresponding period last year. The corresponding period 2020 reflects an unusually high demand for pandemic related products which now has been normalised. Net sales increased by 5 percent to SEK 927.5 million (SEK 884.7 million), organically an increase by 5

Arla Plast AB, Västanåvägen 2, SE-591 75 Borensberg Tel +46 141 20 38 00, [email protected] 4 (23) www.arlaplastgroup.com Reg. no 556131–2611

percent. Price adjustments in order to meet higher prices for input material together with a changed product mix affected net sales positively. Net sales increased in segment Sweden as well as in segment Czech Republic.

Operating profit for 2021 amounted to SEK 86.2 (105.9) million, a decline of 19 percent. Operating margin amounted to 9.3 percent (12.0 percent). The adjusted operating profit amounted to SEK 92.3 (113.5) million, and the adjusted operating margin, to 10.0 percent (12.8 percent). The operating profit has been charged with termination costs related to the previous CEO of SEK 3.1 million. Costs for input material remained at a high level and affected gross margin negatively.

Profit/loss for the period and earnings per share

During the fourth quarter 2021, profit before tax amounted to SEK 10.0 (24.3) million. Net financial income and expenses totaled SEK -0.2 (-3.0) million, including interest expenses of SEK -0.5 (-0.3) million.Taxes in the fourth quarter amounted to SEK -1.6 (-4.4) million, which corresponds to an effective tax rate of 15.7 percent (18.1 percent). Net profit for the period was SEK 8.4 (19.9) million during the fourth quarter 2021, and earnings per share before dilution was SEK 0.42 (1.00), and after dilution, SEK 0.40 (0.95).

During 2021, profit before tax amounted to SEK 85.5 (100.6) million. Net financial income and expenses totaled SEK -0.7 (-5.3) million, including interest expenses of SEK -1.0 (-1.1) million. Taxes in 2021 amounted to SEK -17.4 (-20.5) million, which corresponds to an effective tax rate of 20.3 percent (20.4 percent). Net profit for the period was SEK 68.1 (80.2) million during 2021 and earnings per share before dilution was SEK 3.41 (SEK 4.01), and after dilution, SEK 3.25 (SEK 3.93).

Cash flow

Cash flow from operating activities decreased during the fourth quarter to SEK 27.1 (55.3) million. Cash flow was negatively impacted by a lower operating profit and due to that a temporary release in working capital in the fourth quarter 2020 was not repeated.

Cash flow from investing activities was SEK -7.3 (-16.9) million during the quarter and refers mainly to new and replacement investements in the three production facilities.

Cash flow from financing activities totaled SEK -24.6 (-104.4) million. During the corresponding period 2020, a dividend of SEK 100 million was paid out to the shareholder.

For the full year 2021, cash flow from operating activities amounted to SEK 47.7 (148.8) million. The decrease is a result from increased inventory, increased operating assets and lower operating liabilities. The increase in inventory and higher operating assets are mainly a result from higher prices for input material. In addition the operating profit was lower.

Cash flow from investing activities during 2021 amounted to SEK -34.1 (- 38.4) million and refers mainly to investments in the production facilities, of which SEK -12.5 million relates to a new production line in Borensberg.

Cash flow from financing activities totaled SEK -19.6 (-157.9) in 2021. Previous year was impacted by a dividend of SEK 100.0 millions to the shareholder.

Investments

Arla Plast continously invests in its production units. The Group's investments in property plant and equipment in the fourth quarter amounted to SEK 7.3 (20.0) million and refers primarily to new and replacement investments in our three production facilities. Total depreciations for the fourth quarter amounted to SEK -9.9 (-8.9) million.

During 2021, the Group's investments in property, plant and equipment amounted to SEK 34.1 (41) million, of which SEK 12.5 (4.3) million refers to an investment in a new capacity-increasing production line in Borensberg, which was commenced in 2019. The new production line was commissioned during the second quarter, and the total investment is estimated to SEK 55.7 million, whereof SEK 1.1 million remains to be paid during 2022. Total depreciation for 2021 amounted to SEK -38.2 (-35.2) million.

Financial position

Arla Plast's total assets amounted to SEK 646.6 million as of 31 December 2021 (SEK 576.0 million).

The Group's net debt amounted to SEK 44.5 million as of 31 December 2021 (SEK 37.0 million), which corresponds to 0.4 times EBITDA (0.3 times). Net debt increased as a result from a prolonged lease contract which affected the lease debts by SEK 16.3 million in the third quarter, see note 5. In addition an increase in working capital as a result of higher raw material prices have affected negatively.

The Group's equity ratio, equity at the end of the period as a percentage of total assets, was 72.6 percent (67.6 percent).

Parent company

Arla Plast AB is the parent company of the Arla Plast Group. The parent company's activities include the Swedish operating activities, as well as Group-wide functions such as management, finance, IT, purchasing and communications. In the fourth quarter of 2021, net sales amounted to SEK 157.6 (152.8) million, and operating profit, to SEK 0.6 (18.2) million.

For the full year 2021, net sales amounted to SEK 618.5 (614.1) million, and operating profit to, SEK 64.4 (86.7) million. Cash and cash equivalents at 31 December 2021 amounted to SEK 18.4 million compared to SEK 23.1 million at 31 December 2020.

Segments

The Group´s activities are monitored through the two operating segments, Sweden and the Czech Republic. Group-wide functions can be found in both Sweden and the Czech Republic and are internally invoiced to ensure that a fair result can be monitored in each segment. The costs affecting comparability that relate to preparation costs for a possible listing are charged to Group-wide costs and have not been allocated.

SWEDEN

2021 2020 2021 2020
Key performance indicator Oct-Dec Oct-Dec ∆,% Jan-Dec Jan-Dec ∆,%
Sales volume, tonnes 3,725 3,902 -5 14,871 16,211 -8
Net sales, SEK million 157.6 152.8 3 618.5 614.1 1
Operating profit, SEK million 1.0 24.0 -96 70.5 94.4 -25
Operating margin, % 0.7 15.7 -96 11.4 15.4 -26

In the fourth quarter, sales volumes decreased by 5 percent. The demand from certain applications remained hesitant at the same time as demand from pandemic related barrier products has ceased. Net sales increased by 3 percent to SEK 157.6 (152.8) million. Price competition was fierce and we were not able to raise prices to the extent that it fully compensated for higher prices for input materials. Operating profit declined to SEK 1.0 (24.0) million as a result of lower gross profit. The operating profit has also been charged with costs of SEK 3.1 million related to the termination of the previous CEO. The operating margin declined to 0.7 percent (15.7).

During the full year 2021, sales volume decreased by 8 percent. The demand from certain applications remained hesitant at the same time as demand from pandemic related barrier products has ceased. Net sales increased by 1 percent to SEK 618.5 (614.1) million. The price competition became more fierce towards the end of the year and we were not fully able to compensate us for the higher raw material prices. Operating profit amounted to SEK 70.5 (94.4) million. The operating profit was also charged with costs of SEK 3.1 million related to the termination of the prior CEO. Operating margin declined to 11.4 percent (15.4 percent).

CZECH REPUBLIC

2021 2020 2021 2020
Key performance indicator Oct-Dec Oct-Dec ∆,% Jan-Dec Jan-Dec ∆,%
Sales volume, tonnes 2,084 1,981 5 8,929 8,642 3
Net sales, SEK million 91.4 69.7 31 343.6 314.1 9
Operating profit, SEK million 8.9 9.2 -4 20.6 18.7 10
Operating margin, % 9.7 13,2 -27 6.0 6.0 -

In the fourth quarter 2021, sales volumes increased by 5 percent. A raising trend within home and garden has continued at the same time as a normalization of the demand for barrier products. Net sales increased by 31 percent to SEK 91.4 (69.7) million, the organic increase was 27 percent. Price increases in this segment has to a large extent compensated for the higher raw material prices, during the fourth quarter. Operating profit declined to SEK 8.9 (9.2) million. Operating margin increased to 9.7 percent (13.2 percent).

During 2021 sales volumes increased by 3 percent. Net sales increased by 9 percent to SEK 343.6 (314.1) million, taking into account exchange rate fluctuations, the organic increase was 11 percent. Operating profit improved to SEK 20.6 (18.7) million. Operating margin was unchanged, 6 percent (6.0 percent).

Financial objectives

In preparation for the listing on Nasdaq Stockholm, Arla Plast´s Board of Directors adopted financial targets, which are presented below.

Sales growth

Annual organic sales growth over a business cycle should be 5 percent. This target is not likely to be met during the 2021 financial year, as growth was unexpectedly high in 2020 due to the sale of barrier products at the start of the pandemic.

Operating margin

Operating margin over a business cycle should be at least 10 percent.

Net debt Net debt in relation to EBITDA shall not exceed 2.5x times.

Arla Plast AB, Västanåvägen 2, SE-591 75 Borensberg Tel +46 141 20 38 00, [email protected] 6 (23) www.arlaplastgroup.com Reg. no 556131–2611

Dividend policy

The dividend policy is to pay shareholders about 30-50 percent of the profit for the year. Decisions on dividends will reflect the Company´s financial position, cash flow and investment needs.

Significant risks and uncertainties

As a Group with international operations, Arla Plast is exposed to various risks and uncertainties. For Arla Plast, the risk management process involves identifying, valuing and reducing risks related to the Group's business and operations.

Strategic risks include general economic conditions and trends, particularly in Europe, where the majority of the Group´s products are sold. An economic downturn in the market may have a negative impact on the Group´s sales and earnings. Arla Plast faces competition from both small and relatively large companies and continously streamlines its production, distribution and organization in order to maintain its competitiveness. The COVID-19 situation has had a significant impact and may continue to affect the Group´s operations both in terms of fluctuations in demand, but also the risk of contagion, which could lead to difficulties in staffing production facilities.

The supply and price of key raw materials is one of the most substantial operational risks. The main and most important raw material component in the production is PC, ABS and PETG granulate, where volatility in supply and price can lead to the risk of material shortages, as well as a negative impact on profitability.

Regarding compliance risks, Arla Plast's operations are met by a number of laws and regulations at national and international level. Non-compliance with these could involve exposure to material risk if not actively addressed. For this reason, significant resources and costs are used to ensure compliance with applicable rules but also to monitor future regulations.

Financial risks include market risk, liquidity risk, credit risk and refinancing risk. Currency risk is the most significant market risk as the Group is exposed to both transaction risk and translation risk. The Group is exposed to transaction risk mainly through EUR transactions within the Group. Furthermore, the Group is exposed to translation risk when converting the foreign subsidiary in the Czech Republic's revenues, costs, assets and liabilities in CZK into the Group's reporting currency, which is SEK.

For further information on risks and uncertainties, see the 2020 Annual Report.

Sustainability and the environment

It is important for Arla Plast to conduct its business in a sustainable and responsible manner, to strengthen our long-term competitiveness and to create value, both financially and operationally. Sustainable business value is achieved by working according to our sustainability framework and goals. Our approach to sustainability is that these types of issues should be addressed in an integrated way, as part of our day-to-day operations as well as part of our strategic processes.

Key areas of the Group´s sustainability work include environmental footprint, social sustainability and business ethics. This entails that Arla Plast shall conduct its operations in accordance with the legal requirements imposed on the business with regard to environmental impact and actively work to minimize the environmental footprint of the Group´s operations and products. Furthermore, Arla Plast´s social responsibility shall primarily include employees and society, where a good and safe workplace is in focus together with an active effort to contribute to a positive social development. Arla Plast shall also conduct its business in an ethical and responsible manner and be a trustworthy partner in all relationships and wherever the company operates.

Arla Plast has certifications for quality, environment and work environment according to the ISO standards ISO 9001, ISO 14001 and ISO 45001. Arla Plast has identified a number of KPI's related to sustainability which we follow up on. CO2 and sickness leave are two important KPI's. For the fourth quarter 2021, our CO2 footprint was in average 3.5 kilo CO2 per produced product and sick leave 6.1 percent.

During spring 2022 our ambition is to begin a certification process in accordance with ISCC (International Sustainability Carbon Certification).

For further information regarding our sustainability work please find our Sustainability report for 2020 on www.arlaplastgroup.com.

Seasonal variations

Arla Plast has a large number of customers in a wide range of industries. Demand for Arla Plast´s products does not generally have any major seasonal variations except for MWPC, which normally has a weaker winter season and a stronger summer season. However, the Group´s results are affected by the number of working days, with the number of public holidays and the holiday and Christmas period having a negative impact.

Personnel

The average number of full-time employees in the fourth quarter of 2021 was 265 (263). During the fourth quarter, women accounted for 24 percent (22 percent) of employees. For the full year 2021, the average number of full-time employees was 265 (258) whereof women accounted for 25 percent (24 percent).

Organization

Christian Krichau was appointed President and CEO as of December 7, having held the position as interim CEO as of November 1. Christian has earlier held the position as Production Manager at Arla Plast AB and has been employed for the last six years.

Former CEO, Henrik Håkansson left the company on November 1, due to lack of consensus on issues relating to the management of the company between the Board and the CEO. The operating profit was charged with SEK 3.1 million referring to costs related to 12 months salary for Henrik.

In conjunction with a smaller reorganization as of November 1 2021, Magnus Sävestam left the Group Management to take part of Segment Sweden´s management group. The Group Management consists of President and CEO Christian Krichau, CFO Monica Ljung, President Arla Plast s.r.o. Tomas Jon and Commercial Director Peter Mikkonen.

Annual General Meeting 2022

The AGM will take place Thursday May 19th at 00 pm at Arla Plasts Head Office, Västanåvägen 2, Borensberg. Shareholders who wish to propose matters for consideration at the AGM may do so by email, [email protected] not later than March 31, 2022.

Dividend

The Board proposes a dividend of 1.50 SEK per share for 2021, a total of 30.0 MSEK. The proposed dividend amounts to 44 % of the net profit 2021. Record date for the dividend will be communicated in conjuction with the notice to the AGM.

The share

On 25 May 2021, Arla Plast was listed on Nasdaq Stockholm Small Cap, ticker ARPL. Shares corresponding to 52 percent of the total number of shares and votes were sold prior to the listing of the selling shareholder, Synnersten Invest AB. As of 30 September, Synnersten Invest AB owns 48 percent, Svolder AB 13 percent, Nortal Investments AB 10 percent, Nordea Investment Funds 6 percent and Roosgrupen AB 5 percent. Arla Plast AB has a total of approximately 2,200 shareholders. An incentive program 2020/23 corresponding to a total of 980,000 warrants has been issued to key employees.

Events after the reporting period

No significant events after the reporting period.

FINANCIAL REPORTS

Consolidated statement of comprehensive income

Oct-Dec Oct-Dec Jan-Dec Jan-Dec
Amounts in SEK thousand Note 2021 2020 2021 2020
Net sales 2,3 240,286 211,940 927,494 884,680
Cost of goods sold -205,244 -157,170 -746,987 -675,631
Gross margin 35,042 54,770 180,507 209,049
Selling expenses -15,834 -12,302 -57,629 -63,946
Administrative expenses 9 -10,181 -13,907 -45,201 -41,568
Other operating income 4 2,852 779 8,855 6,056
Other operating expenses -1,676 -1,975 -317 -3,671
Operating profit 10,203 27,365 86,215 105,920
Financial income 898 - 313 4
Financial expense -1,081 -3,027 -1,016 -5,283
Profit before tax 10,020 24,338 85,512 100,641
Tax expense -1,570 -4,408 -17,400 -20,478
Profit for the period 8,450 19,930 68,112 80,163
Other comprehensive income:
Items that may be reclassified subsequently
to profit or loss
Exchange differences on translation of
foreign operations
Other comprehensive income for the
5,026 -2,122 12,229 -12,769
period 5,026 -2,122 12,229 -12,769
Total comprehensive income for the
period
13,476 17,808 80,341 67,394
Amounts in SEK
Earnings per share, basic 10 0.42 1.00 3.41 4.01
Earnings per share, diluted 10 0.40 0.95 3.25 3.93

The profit and the total comprehensive income for the period are attributable in their entirety to the shareholders of the parent company.

Consolidated statement of financial position

Amounts in SEK thousand Note 2021-12-31 2020-12-31
ASSETS
Total non-current assets
Intangible non-current assets 509 805
Property, plant and equipment 280,836 275,253
Right-of-use assets 5 21,941 8,593
Other non-current receivables 6 7 14
Total non-current assets 303,293 284,665
Current assets
Inventories 7 184,306 160,769
Accounts receivable 6 126,229 93,109
Other current receivables 6 11,136 10,788
Prepaid expenses and accrued income 3,110 2,884
Cash and cash equivalents 6 18,565 23,814
Total current assets 343,346 291,364
TOTAL ASSETS 646,639 576,029
EQUITY
Share capital 2,400 2,400
Other capital contributions 1,666 1,666
Translation reserve 33,263 21,034
Retained earnings (including profit for the period) 432,459 364,347
Total equity attributable to owners of the parent 469,788 389,447
LIABILITIES
Non-current liabilities
Non-current portion of lease liability 5 17,310 4,041
Deferred tax liabilities 40,549 38,697
Total non-current liabilities 57,859 42,738
Current liabilities
Liabilities to credit institutions 6 41,106 52,186
Current portion of lease liability 5 4,661 4,624
Accounts payable 6 14,078 26,074
Current tax liabilities 4,771 6,609
Derivative instruments 6 - 32
Other liabilities 6 28,273 29,067
Accrued expenses and deferred income 26,103 25,252
Total current liabilities 118,992 143,844
Total liabilities 176,851 186,582
TOTAL EQUITY AND LIABILITIES 646,639 576,029

Condensed consolidated statement of changes in equity

Amounts in SEK thousand 2021-12-31 2020-12-31
Opening balance 389,447 420,387
Profit for the period 68,112 80,163
Other comprehensive income 12,229 -12,769
Total comprehensive income 469,788 67,394
Dividend - -100,000
Cash for warrants - 1,666
Total transactions with shareholders - -98,334
Closing balance 469,788 389,447

Consolidated statement of cash flows

Oct-Dec Oct-Dec Jan-Dec Jan-Dec
Amounts in SEK thousand 2021 2020 2021 2020
Cash flow from operating activities
Operating profit 10,203 27,365 86,215 105,920
Adjustment for items not included in cash flow 15,110 11,125 41,760 36,934
Interest received - -350 - 4
Interest paid -282 -536 -765 -1,912
Income tax paid 2,912 -133 -16,732 -13,394
Cash flow from operating activities before
changes in working capital
27,943 37,471 110,478 127,552
Cash flow from changes in working capital
Increase/decrease in inventories 10,400 333 -18,451 5,215
Increase/decrease in operating receivables 11,937 28,806 -28,223 -6,989
Increase/decrease in operating liabilities -23,215 -11,327 -16,110 23,062
Total change in working capital -878 17,812 -62,784 21,288
Cash flow from operating activities 27,065 55,283 47,694 148,840
Cash flow from investing activities
Investments in intangible fixed assets -1 - -29 -498
Investments in property, plant and equipment -7,294 -19,992 -34,119 -40,998
Disposal of long-term receivables - 3,129 - 3,129
Cash flow from investing activities -7,295 -16,863 -34,148 -38,367
Cash flow from financing activities
Derivative instruments - -30 - -184
Dividend - -100,000 - -100,000
Increased use of overdraft facility - 17,327 - 17,022
Reduced use of overdraft facility -21,283 - -12,759 -
Amortization related to lease liability -3,323 -1,301 -6,836 -5,324
Amortization of loans to credit institutions - - - -31,560
Amortization of debt to Group companies - -20,397 - -39,497
Cash for warrants - - - 1,666
Cash flow from financing activities -24,606 -104,401 -19,595 -157,877
Cash flow for the period -4,836 -65,981 -6,049 -47,404
Cash and cash equivalents at beginning of period 23,232 95,994 23,814 77,430
Exchange differences in cash and cash equivalents 169 -6,199 800 -6,212
Cash and cash equivalents at close of period 18,565 23,814 18,565 23,814

Condensed parent company income statement

Oct-Dec Oct-Dec Jan-Dec Jan-Dec
Amounts in SEK thousand 2021 2020 2021 2020
Net sales 157,591 152,757 618,501 614,077
Cost of goods sold -137,966 -114,280 -481,805 -449,211
Gross profit 19,625 38,477 136,696 164,866
Selling expenses -13,617 -8,451 -46,702 -49,337
Administrative expenses -7,262 -10,985 -34,500 -30,638
Other operating income and operating expenses 1,849 -871 8,864 1,809
Operating profit 595 18,170 64,358 86,700
Financial income and financial expenses 118 -2,360 -207 -4,246
Profit before appropriations and tax 713 15,810 64,151 82,454
Appropriations -13,218 -18,942 -13,218 -18,942
Profit before tax -12,505 -3,132 50,933 63,512
Tax expense -930 623 -10,827 -13,639
Profit for the period -13,435 -2,509 40,106 49,873

Parent company's condensed statement of comprehensive income

Profit for the period -13,435 -2,509 40,106 49,873
Other comprehensive income for the period - - - -
Total comprehensive income for the period -13,435 -2,509 40,106 49,873

Condensed parent company balance sheet

Amounts in SEK thousand 2021-12-31 2020-12-31
ASSETS
Total non-current assets
Intangible non-current assets 509 803
Property, plant and equipment 173,124 167,735
Financial fixed assets 28,986 28,986
Total non-current assets 202,619 197,524
Current assets
Inventories 103,712 96,578
Total current assets 93,188 79,396
Cash and bank balances 18,397 23,126
Total current assets 215,297 199,100
TOTAL ASSETS 417,916 396,624
2021-12-31 2020-12-31
EQUITY
Restricted equity 2,880 2,880
Unrestricted equity 201,056 160,950
Total equity 203,936 163,830
Untaxed reserves 140,682 127,464
LIABILITIES
Liabilities to credit institutions 21,937 38,366
Other current liabilities 51,361 66,964
Total current liabilities 73,298 105,330
TOTAL EQUITY AND LIABILITIES 417,916 396,624

NOTES

Not 1 Basic accounting policies

This interim report for the Group has been prepared in accordance with IAS 34 Interim Financial Reporting and the Annual Accounts Act. The interim report for the Parent Company has been prepared in accordance with the Annual Accounts Act. The same accounting policies as those in the last annual report have been applied for the Group and the Parent Company.

Significant estimates and judgements are set out in Note 4 of the 2020 Annual Report. No changes have been made to that could have a substantial impact on the current interim report.

New standards, amendments and interpretations effective from 1 January 2021 or later have not had a substantial impact on this financial report.

Not 2 Categories of revenue

Below is a breakdown of revenue from contracts with customers in Arla Plast's largest markets based on the domicile of the customer and Arla Plast's product areas. No single customer accounts for 10 percent or more of sales, which means that dependence on individual customers is limited for Arla Plast.

External net sales per
geographical market, Oct-Dec Oct-Dec Jan-Dec Jan-Dec
SEK Thousand 2021 % 2020 % 2021 % 2020 %
Sweden 31,906 13 29,985 14 121,805 13 111,772 13
Germany 35,921 15 43,524 21 174,772 19 234,498 26
Czech Republic 34,722 14 23,965 11 136,523 15 88,362 10
Polen 31,923 13 26,468 12 106,524 12 84,210 10
Rest of Europe 90,074 38 78,066 37 337,826 36 329,830 37
Rest of World 15,740 7 9,932 5 50,044 5 36,008 4
Total 240,286 100 211,940 100 927,494 100 884,680 100
External net sales per
product category, SEK
Thousand
TPC 103,767 43 107,136 51 427,358 46 450,768 51
OPC 37,911 16 24,609 12 124,148 13 106,815 12
MWPC 52,712 22 37,175 17 211,353 23 155,808 18
ABS 29,057 12 23,942 11 98,889 11 87,422 10
PETG 16,839 7 19,078 9 65,746 7 83,867 9
Summa 240,286 100 211,940 100 927,494 100 884,680 100

Note 3 Operating segments

The Group's activities are divided into two operating segments, Sweden and the Czech Republic.

Group-wide functions can be found in both Sweden and the Czech Republic and are internally invoiced to ensure that a fair result can be monitored in each segment. Items affecting comparability, which relate to preparation costs for a possible listing, are charged to Group-wide costs and have not been allocated. In the consolidated statement of comprehensive income, the items affecting comparability are included in administrative expenses. Intersegment sales take place on market terms. The CEO primarily uses net sales and adjusted operating profit in assessing the Group's performance.

Sweden

The Sweden segment is the Group's larger segment. This segment represents approximately 65 percent (70 percent) of the Group's total net sales in the fourth quarter of 2021 and includes all operations conducted and based in Borensberg.The main raw materials in the segment are polycarbonate and ABS. The product areas in which the segment operates are TPC, OPC and ABS. Approximately 61 percent (48 percent) of the net sales of the joint product area OPC are generated in the Sweden segment.

Czech Republic

The Czech Republic segment represents approximately 35 percent (30 percent) of the Group's total net sales in the fourth quarter of 2021, but is expected to grow. This segment includes all activities conducted and originating in the Czech Republic. Production takes place in Kadaň and Pelhřimov. The main raw materials in the segment are polycarbonate and PETG. The product areas in which the segment operates are MWPC, OPC and PETG. Regarding the joint product area OPC, the Czech Republic segment accounts for approximately 39 percent (52 percent) of net sales.

Revenue

Intersegment sales take place on market terms. Revenue from external parties reported to the CEO is measured in the same way as in the consolidated statement of comprehensive income.

Net sales and earnings by segment, net sales by geographic market and segment, as well as significant assets and liabilities by segment are shown below:

NET SALES AND EARNINGS PER SEGMENT

Net sales and
earnings
Segment
Sweden
Q4
2021
Segment
Czech
Q4
2021
Jointly
Q4
2021
Elim.
Q4
2021
Group
Q4
2021
Segment
Sweden
Q4
2020
Segment
Czech
Q4
2020
Jointly
Q4
2020
Elim.
Q4
2020
Group
Q4
2020
Sales volume, tonnes 3,725 2,084 - -306 5,503 3,902 1,981 - -295 5,588
Net sales, external,
SEK million
155.6 84.7 - - 240.3 149.0 63.0 - - 212.0
Net sales, intern, SEK
million
2.0 6.7 - -8.7 - 3.7 6.8 - -10.5 -
Total
net sales, SEK million
157.6 91.4 - -8.7 240.3 152.8 69.7 - -10.5 212.0
Adjusted operating
profit, SEK million
1.0 8.9 - 0.3 10.2 24.0 9.2 - -0.1 33.1
Items affecting
comparability, SEK
million
- - - - - - - 5.8 - 5.8
Operating profit, SEK
million
1.0 8.9 - 0.3 10.2 24.0 9.2 -5.8 -0.1 27.3
Net financial items, SEK
million
0.1 -0.3 - - -0.2 -2.4 -0.6 - - -3.0
Profti before tax, SEK
million
1.1 8.6 - 0.3 10.0 21.6 8.6 -5.8 -0.1 24.3
Operating margin, % 0.7 9.7 - - 4.2 15.7 14.9 - - 12.9
Adjusted operating
margin, %
0.7 9.7 - - 4.2 15.7 14.9 - - 15.7

ARLA PLAST | YEAR-END REPORT 2021

Net sales and
earnings
Segment
Sweden
Jan-Dec
2021
Segment
Czech
Jan-Dec
2021
Jointly
Jan-Dec
2021
Elim.
Jan
Dec
2021
Group
Jan-Dec
2021
Segment
Sweden
Jan-Dec
2020
Segment
Czech
Jan-Dec
2020
Jointly
Jan-Dec
2020
Elim.
Jan
Dec
2020
Group
Jan-Dec
2020
Sales volume, tonnes 14,871 8,929 - -1,154 22,646 16,211 8,642 - -861 23,992
Net sales, external,
SEK million
610.2 317.3 - - 927.5 591.9 292.8 - - 884.7
Net sales, intern, SEK
million
8.3 26.3 - -34.6 - 22.1 21.4 - -43.5 -
Total
net sales, SEK million
618.5 343.6 - -34.6 927.5 614.1 314.1 - -43.5 884.7
Adjusted operating
profit, SEK million
70.5 20.6 - 1.2 92.3 94.4 18.7 - 0.4 113.5
Items affecting
comparability, SEK
million
- - 6.1 - 6.1 - - 7.6 - 7.6
Operating profit, SEK
million
70.5 20.6 -6.1 1.2 86.2 94.4 18.7 -7.6 0.4 105.9
Net financial items,
SEK million
-0.2 -0.5 - - -0.7 -4.3 -1.0 - - -5.3
Profit before tax, SEK
million
70.3 20.1 -6.1 1.2 85.5 90.1 17.7 -7.6 0.4 100.6
Operating margin, % 11.4 6.0 - - 9.3 15.4 6.0 - - 12.0
Adjusted operating
margin, %
11.4 6.0 - - 10.0 15.4 6.0 - - 12.8

NET SALES BY GEOGRAPHIC MARKET AND SEGMENT

Geographical
market, SEK
Thousands
Segment
Sweden
Q4
2021
Segment
Czech
Q4
2021
Internal
Q4
2021
Group
Q4
2021
Segment
Sweden
Q4
2020
Segment
Czech
Q4
2020
Internal
Q4
2020
Group
Q4
2020
Sweden 29,116 9,467 -6,677 31,906 24,871 11,864 -6,750 29,985
Germany 26,499 9,422 - 35,921 33,748 9,776 - 43,524
Czech 12,794 23,982 -2,054 34,722 12,056 15,735 -3,826 23,965
Polen 20,505 11,418 - 31,923 18,798 7,670 - 26,468
Rest Europe 58,478 31,596 - 90,074 55,286 22,780 - 78,066
Rest World 10,199 5,541 - 15,740 7,998 1,934 - 9,932
Total 157,591 91,426 -8,731 240,286 152,757 69,759 -10,576 211,940
Geographical
market, SEK
Thousands
Segment
Sweden
Jan-Dec
2021
Segment
Czech
Jan-Dec
2021
Internal
Jan-Dec
2021
Group
Jan-Dec
2021
Segment
Sweden
Jan-Dec
2020
Segment
Czech
Jan-Dec
2020
Internal
Jan-Dec
2020
Group
Jan-Dec
2020
Sweden 109,859 38,260 -26,314 121,805 101,400 31,750 -21,378 111,772
Germany 120,541 54,231 - 174,772 152,096 82,402 - 234,498
Czech 49,514 95,325 -8,315 136,524 72,200 38,319 -22,157 88,362
Polen 71,140 35,383 - 106,523 38,205 46,005 - 84,210
Rest Europe 234,587 103,239 - 337,826 225,158 104,672 - 329,830
Rest World 32,860 17,184 - 50,044 25,018 10,990 - 36,008
Total 618,501 343,622 -34,629 927,494 614,077 314,138 - 43,535 884,680

MATERIAL ASSETS AND LIABILITIES PER SEGMENT

Material assets and liabiliteis per
segment, SEK Thousands
2021-12-31 2020-12-31
Segment Sweden
Property, plant and equipment 173,124 167,735
Inventories 103,712 96,578
Liabilities 73,298 105,330
Segment Czech
Property, plant and equipment 113,347 114,375
Inventories 80,594 64,191
Liabilities 56,687 49,590

Not 4 Other operating income

Other operating income includes consideration for sales other than in the ordinary course of business, such as net gains on the sale of non-current assets, government grants received and exchange gains of an operating nature. Government grants are recognized at fair value when there is reasonable assurance that the grants will be received and the Group will comply with the conditions attached to the grants. Afa Sjukförsäkringsaktiebolag decided to pay out consolidation funds available within the collectively agreed health insurance AGS to certain employers. For Arla Plast, this meant SEK 2.1 million and the payment was made via Fora in October 2021. This item was reported as other operating income and receivables in the third quarter.

Not 5 Right-of-use assets

The Group leases buildings, vehicles and other technical equipment such as a container compactor, inkjet printer, scrubbing machines and a vending machine. These are recognized as right-of-use assets with a corresponding liability. During the third quarter 2021, an agreement was reached on an extension of the lease of a production facility in the Czech Republic by 5 years, which affected the value of right-of-use assets by SEK 16.3 million and with a corresponding leasing debt.

Note 6 Financial instruments

The Group's financial assets and liabilities comprise the following items: other long-term receivables, accounts receivable, other receivables, cash and cash equivalents, liabilities to credit institutions, leasing liabilities, liabilities to Group companies, accounts payable, other liabilities and derivative financial instruments.

For those financial instruments carried at amortized cost, the carrying amount is considered to be a reasonable estimate of fair value, as they are all current instruments.

All derivatives are measured at fair value and classified as Level 2, which means that all significant inputs required for measurement are observable.

At the end of the reporting period, the Group did not have any outstanding derivatives.

The table below shows the fair value of outstanding derivatives (forward exchange contracts) included in the balance sheet:

Amounts in SEK Thousands 2021-12-31 2020-12-31
Current liabilities - 32
Note 7
Inventories
Amounts in SEK Thousands 2021-12-31 2020-12-31
Raw materials and merchandise in stock 98,382 88,855
Finished goods produced in-house 79,372 68,869
Products in progress 6,552 3,045
Total inventories 184,306 160,769

The increase in inventories is mainly due to higher prices for input materials which have had an impact on the value of raw material as well as on finished goods.

Note 8 Related-party transactions

There have been no changes in the Group's or Parent Company's related-party relationships compared to those described in the 2020 Annual Report. There were no material related-party transactions during the period.

Note 9 Items affecting comparability

Amounts in SEK thousand Oct-Dec
2021
Oct-Dec
2020
Jan-Dec
2021
Jan-Dec
2020
IPO costs - 5,833 6,107 7,635
Total - 5,833 6,107 7,635

In order to prepare Arla Plast for a listing on Nasdaq Stockholm, a number of different measures have been taken with external assistance. The listing took place in May 2021, and the costs associated with the preparations amounted to SEK 0 (5,8) million in the fourth quarter and SEK 6,1 million (7,6) for the full year. Items affecting comparability refers to group-wide costs and have not been charged to the segments. In the consolidated statement of comprehensive income, items affecting comparability are included in administrative expenses.

Note 10 Earnings per share

.

.

The share capital of Arla Plast AB amounts to SEK 2,400,000. The Extraordinary General Meeting on July 3, 2020, decided to merge shares and to split shares. Following these decisions, the number of shares in the company amounts to 20,000,000 with a quota value of SEK 0.12. Basic earnings per share for all periods have been based on 20,000,000 shares. Diluted earnings per share are calculated by adjusting the average number of shares to include all potential dilution of shares. The company issued a total of 980,000 warrants at the Annual General Meeting on 13 August 2020.

Oct-Dec Oct-Dec
Basic and diluted earnings per share 2021 2020 2021-12-31 2020-12-31
Profit attributable to equity holders of the
parent, SEK thousand
8,450 19,930 68,112 80,163
Weighted number of shares, basic 20,000,000 20,000,000 20,000,000 20,000,000
Weighted number of shares, diluted 20,980,000 20,980,000 20,980,000 20,377,541
Earnings per share, basic, SEK 0.42 1.00 3.41 4.01
Earnings per share, diluted, SEK 0.40 0.95 3.25 3.93

Note 11 Alternative Performance Measures

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, while also enabling comparability with other companies. In addition to the financial ratios prepared in accordance with IFRS, Arla Plast presents financial ratios that have not been defined in accordance with IFRS, for example EBITDA and adjusted operating margin. These alternative performance measures are considered important earnings and performance indicators for investors and other users of the interim report. The alternative performance measures should be considered a complement to, but not a substitute for, the financial information prepared in accordance with IFRS. The Arla Plast Group's definitions of these measures that are not defined under IFRS are described in this note.

Definitions Calculation Purpose
Gross margin, % Gross profit/loss as a percentage of the
net sales for the period.
The gross margin is used to measure profitability after the
cost of goods sold.
Operating margin, % Operating profit as a percentage of the net
sales for the period.
The operating margin is used to measure operating
profitability. The key ratio is one of the company's
financial targets and should amount to at least 10% over
a business cycle.
EBITDA, SEK thousand Operating profit before depreciation,
amortization and impairment.
The EBITDA is used to measure the operating profit
without the effect of depreciation, amortization and
impairment and therefore provides a measure of profit
that is comparable over time.
Items affecting comparability,
SEK thousand
Significant items not included in the
ordinary course of business such as costs
of preparing for a listing, restructuring and
the impact of acquisitions or disposals.
Taking items affecting comparability into account
increases the comparability and therefore the
understanding of
the Group's financial performance.
Adjusted operating profit, SEK
thousand
Operating profit adjusted for items
affecting comparability.
Adjusting the operating profit makes it more comparable.
Used to monitor the Group's operating segment.
Adjusted operating margin, % The adjusted operating profit as a
percentage of the net sales for the period.
The adjusted operating margin excludes the effect of
items affecting comparability, which enables a
comparison of the underlying operating profitability.
Adjusted EBITDA, SEK
thousand
EBITDA adjusted for items affecting
comparability.
EBITDA adjusted increases the comparability of EBITDA.
Interest-bearing assets, SEK
thousand
Cash and bank balances. The interest-bearing assets are used to calculate the net
debt.
Interest-bearing liabilities,
SEK thousand
Current and non-current liabilities owed to
credit institutions, current and non-current
lease liabilities, and debt owed to the
parent company.
The interest-bearing liabilities are used to calculate the
net debt.
Net debt, SEK thousand Interest-bearing liabilities less interest
bearing assets.
The net debt is used to measure the Company's ability to
repay all of its debt using the Company's available cash if
the debt matured on the calculation date.
Net debt/EBITDA, multiple The net debt at period-end in relation to
the EBITDA for the last 12 months.
The net debt/EBITDA ratio gives an indication of the
company's ability to reduce its debt. It represents the
number of years that it would take to repay the debt if the
net debt and EBITDA stayed constant, without taking into
account interest-, tax- and investment-related cash flow.
The key ratio is one of the company's financial targets
and should not exceed 2.5 times.
Organic growth, % Organic growth is the sales growth
excluding growth attributable to
acquisitions, disposals and exchange rate
fluctuations.
Organic growth is used to monitor the underlying change
in income between different periods with constant
exchange rates and excluding the effect of any
acquisitions and/or divestments. The key ratio is one of
the company's financial targets, and the annual organic
sales growth over a business cycle should be 5%.
Working capital, SEK
thousand
Inventories and other short-term operating
assets less other short-term operating
liabilities.
This measure is used to analyze the company's short
term tied-up capital.
Working capital/sales, % Operating receivables less operating
liabilities in relation to sales.
This key ratio is used to monitor the change in working
capital in relation to net sales.
Capital employed, SEK
thousand
Total assets less non-interest-bearing
liabilities
(including deferred tax).
Capital employed measures the ability of the enterprise to
meet the needs of the business in addition to cash and
cash equivalents.
Return on capital employed
(ROCE), %
Adjusted operating profit divided by
average capital employed. Average capital
employed its calculated by adding the
capital employed at period-end to the
capital employed at period-end for the
same period of the previous year and
dividing it by two.
ROCE is a long-term profitability indicator that measures
how effectively the company is using its capital.
Sales volume, metric tons Volume sold stated in metric tons. The sales volume is a key performance indicator used to
assess the company's sales in relation to the total volume
sold
in the company's end markets.
R12, SEK thousand A summary of outcomes from the last 12
months.
R12 allows for comparison with the full year 2020.
Operating cash flow, SEK
thousand
Cash flow from operating activities and
cash flow from investing activities.
This indicator measures the total cash flow in operating
activities.
Equity/assets ratio The equity at period-end as a percentage
of total assets.
The equity ratio indicates the proportion of the company's
assets that are financed by equity. This performance
measure makes it possible to analyze a company's long
term ability to pay.

Calculation of key ratios:

Oct-Dec
2021
Oct-Dec
2020
Jan-Dec
2021
Jan-Dec
2020
Gross margin, %:
Gross profit, SEK thousand 35,042 54,770 180,507 209,049
Net sales, SEK thousand 240,286 211,940 927,494 884,680
Gross margin, % 14.6 25.8 19.5 23.6
Operating margin, %, Sweden:
Net sales, SEK thousand 157,591 152,757 618,501 614,077
Operating profit, SEK thousand
Operating margin, %, Sweden 1,029 24,023 70,490 94,378
15.4
0.7 15.7 11.4
Operating margin, %, Czech Republic
Net sales, SEK thousand 91,426 61,759 343,622 314,138
Operating profit, SEK thousand 8,868 9,216 20,608 18,742
Operating margin, %, Czech Republic 9.7 14.9 6.0 6.0
Adjusted EBITDA, SEK thousand:
Operating profit 10,203 27,365 86,215 105,920
Less depreciation and amortization of non-current 9,940 8,912 38,193 35,218
assets
Minus depreciation of non-current assets
- - - -
EBITDA 20,143 36,277 124,408 141,138
Less items affecting comparability - 5,833 6,107 7,635
Adjusted EBITDA, SEK thousand 20,143 42,110 130,515 148,773
Organic growth, %:
Net sales, SEK thousand 240,286 211,940 927,494 884,680
Net sales for the same period of the previous year, SEK
thousand 211,940 176,920 884,680 794,567
Net sales, change 28,346 35,020 42,814 90,113
Less exchange rate fluctuations, SEK thousand -2,028 6,548 3,554 11,282
Organic growth, % 12.3 24.4 5.3 12.9
Working capital/sales, %:
Operating receivables, SEK thousand
Operating liabilities, SEK thousand 324,781 267,550 324,781 267,550
Net working capital, SEK thousand 68,454 80,425 68,454 80,425
Net sales, R12 SEK thousand 256,327
927,494
187,125
884,680
256,327
927,494
187,125
884,680
Working capital/sales, % 27.6 21.2 27.6 21.2
Return on capital employed (ROCE), %:
Capital employed, SEK thousand 532,865 450,298 532,865 450,298
Average capital employed, SEK thousand 491,582 496,089 491,582 496,089
Adjusted operating profit R12, SEK thousand 92,322 113,555 92,322 113,555
Return on capital employed (ROCE), % 18.8 22.9 18.8 22.9
Net debt/EBITDA, multiple:
Net debt, SEK thousand 44,512 37,037 44,512 37,037
EBITDA, R12 SEK thousand 124,408 141,138 124,408 141,138
Net debt/EBITDA, multiple 0.36 0.26 0.36 0.26
Equity/assets ratio, %:
Equity, SEK thousand 469,788 389,447 469,788 389,447
Total capital, SEK thousand 646,639 576,029 646,639 576,029
Equity/assets ratio, % 72.6 67.6 72.6 67.6

Arla Plast AB, Västanåvägen 2, SE-591 75 Borensberg Tel +46 141 20 38 00, [email protected] 21 (23) www.arlaplastgroup.com Reg. no 556131–2611

Financial information

Interim report January - March 2022 - 11 May 2022 Annual General meeting 2022 - 19 May 2022 Interim report January - June 2022 - 18 August 2022 Interim report January - September 2022 - 10 November 2022 Year-end report 2022 - 17 February 2023

Arla Plast AB (reg no 556131-2611)

Borensberg 17 February, 2022

Christian Krichau CEO

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

For further information, please contact:

Christian Krichau, CEO, +46 141 20 38 01 Monica Ljung, CFO, +46 141 20 38 02 Boel Sundvall, IR, +46 705 606018

Forward-looking information

Certain statements in this report are forward-looking and the actual outcome may be significantly different. In addition to the specific mentioned factors, other factors may have 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, interruptions to the access to raw materials.

This information is such information that Arla Plast AB is obliged to publish in accordance with the EU Market Abuse Regulation.The information was published by the above mentioned contact persons on 18 February 2022 at 8:00 am CET.

ABOUT ARLA PLAST

Arla Plast is a producer and supplier of extruded sheets made of technical plastics. The plastic sheets are made of polycarbonate (PC), acrylonitrile butadiene styrene (ABS) and glycol-modified polyethylene terephthalate (PETG) and have a large number of areas of application, such as safety products, machine guards, ice hockey rinks, greenhouses, pool covers, sound walls, protective barriers (for COVID-19), suitcases, vehicle components and various construction-related areas of application. The company is headquartered in Borensberg, Sweden, and has production facilities in Borensberg and two in the Czech Republic. Arla Plast has around 260 employees and a turnover of more than SEK 900 million.

More information about Arla Plast is available at www.arlaplastgroup.com.

Definitions of product areas

ABS: Acrylonitrile butadiene styrene. The product group also includes products that are combinations of PC and
ABS.
  • OPC: Opaque polycarbonate.
  • MWPC: Multiwall of polycarbonate.
  • PETG: Polyethylene terephthalate glycol.
  • TPC: Transparent polycarbonate.

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