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EQT

Annual Report Jan 19, 2022

2910_10-k_2022-01-19_4e4057a2-4769-4d4c-a93b-020d561563f1.pdf

Annual Report

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Building on our strengths

Highlights for the period Jan-Dec 2021 (Jan-Dec 2020)

Financial

  • Adjusted total revenue amounted to EUR 1,623m (EUR 762m), corresponding to an increase of 113% compared to 2020. Total revenue (according to IFRS) was EUR 1,596m (EUR 709m). The increase was primarily driven by management fees from EQT Infrastructure V and EQT IX, management fees from EQT Exeter and carried interest from EQT VIII
  • Adjusted EBITDA amounted to EUR 1,100m (EUR 385m), corresponding to a margin of 68% (51%). EBITDA (according to IFRS) was EUR 970m (EUR 340m), corresponding to a margin of 61% (48%)
  • Adjusted net income amounted to EUR 989m (EUR 330m). Net income (according to IFRS) was EUR 909m (EUR 283m)
  • Adjusted basic earnings per share amounted to EUR 1.011 (EUR 0.346). Adjusted diluted earnings per share amounted to EUR 1.010 (EUR 0.346). Reported basic earnings per share amounted to EUR 0.928 (EUR 0.297). Reported diluted earnings per share amounted to EUR 0.928 (EUR 0.297)
  • Financial net cash amounted to EUR 88m (EUR 878m) impacted i.a. by the consideration paid for Exeter

Strategic

  • EQT completed the combination with Exeter Property Group on 1 April 2021, which is now integrated with EQT Real Estate under the joint EQT Exeter brand. The combination positions EQT among the largest value-add real estate investment managers in the world
  • EQT AB Group, as the first private markets firm in the world, issued a sustainability-linked bond, raising EUR 500m
  • EQT launched a new impact-driven longer-hold strategy EQT Future
  • EQT became the first private markets firm to set science based targets ("SBTs"), formalizing its greenhouse gas emission reduction targets in line with the 1.5°C pathway described in the Paris Agreement
  • EQT AB announced that it has prolonged the EQT AB Partners' IPO share lock-up period, alongside a partial lock-up release, nearly doubling the lock-up duration. The EQT AB Partners committed to re-invest 50% of net proceeds from the lock-up release in EQT funds
  • EQT signed an agreement to acquire LSP (Life Sciences Partners), a leading European life sciences venture capital firm with approximately EUR 2.2 billion of assets under management (AUM). LSP will strengthen EQT's position as one of the leading private markets investors in the healthcare sector. The transaction is expected to close in Q1 2022
  • EQT continues to selectively evaluate potential acquisition opportunities to strengthen its position or its geographic presence

Fundraising

  • Assets under management (AUM) increased to EUR 73.4bn (EUR 52.5bn), primarily driven by the combination with Exeter with AUM of EUR 9.0bn at the time of closing and by incremental commitments in EQT Infrastructure V
  • EQT Infrastructure V, EQT IX and EQT Exeter Europe Logistics Value IV held final closes at EUR 15.7bn, EUR 15.6bn and EUR 2.1bn in AUM, respectively
  • Fundraising continued for EQT Growth, EQT Future and various EQT Exeter funds, including EQT Exeter US Industrial Core-Plus IV. Preparations for EQT X, EQT Active Core Infrastructure, EQT Ventures III and new EQT Exeter funds, including EQT Exeter US Industrial Value VI, were initiated

EURm

Assets under management (AUM)

*% The adjusted metrics are alternative performance metrics for the EQT AB Group. For a full reconciliation, please refer to section "Alternative performance measures (APM)".

Highlights for the period Jan-Dec 2021 (Jan-Dec 2020) H1

Investment and exit activity

  • Total investments by the EQT funds increased to EUR 20.6bn (EUR 12.0bn)
  • Exit activity has been strong throughout the year, realising EUR 30.7bn (EUR 3.2bn) to deliver considerable proceeds to clients while reducing vintage risk and allowing investment teams to focus on investments and value creation in more recent funds
  • EQT VI had its final exit with WS Audiology and will hence be removed from the Key Fund list from Q1 2022, having delivered a Gross MOIC of 2.5x
  • EQT continues to have an active exit agenda for 2022 with several portfolio companies being prepared for exits

People & Sustainability

  • The number of full-time equivalent employees and on-site consultants (FTE+) increased and amounted to 1,160 (710) at the end of the period, of which FTEs were 1,059 (653). EQT Exeter accounted for 300 FTE+ at the end of the period
  • EQT strengthened its sustainability team through senior appointments, while further integrating sustainability resources into the business lines
  • EQT strengthened its presence in APAC by opening offices and announcing senior hires in Japan and Korea
  • In order to future-proof EQT and be ready for the continued growth journey, investments in personnel across investment strategies and the operating platform were accelerated and investments will continue during 2022

  • Investment level in key funds as of 19 January 2022 were 75-80% in EQT IX and 60-65% in EQT Infrastructure V

  • The target fund sizes were set for EQT X (EUR 20.0bn), EQT Active Core Infrastructure (EUR 5.0bn) and EQT Ventures III (EUR 0.9bn)
  • The Board of Directors proposes a dividend per share of SEK 2.80 (SEK 2.40), to be paid in two installments, SEK 1.40 (SEK 1.20) in June 2022 and SEK 1.40 (SEK 1.20) in December 2022
  • Bahare Haghshenas, Global Head of Sustainable Transformation, became a member of the EQT Executive Committee. Bahare joined EQT in September 2021 and will be instrumental in further integrating sustainability as part of EQT's strategic agenda

Building on our strengths

While the pandemic continued to impact our lives throug hout 2021, vaccines were developed and rolled out at a record pace. Geopolitical tensions loomed, but we also saw nations come together to agree to the Glasgow Climate Pact at COP26. Market conditions were conducive, but we are seeing possible signs of a softer macro environment.

Against this backdrop, EQT has continued to build on its strengths and delivered the best year in its history on almost every metric. Our growth journey is evident in the figures for the full year, as well as in our ambitions going forward. Throughout the year, we invested in talent globally to futu re-proof EQT and returns. We also strengthened our sustai nability and impact efforts, raising the bar when it comes to delivering on our purpose – to future-proof companies and make a positive impact.

Value creation was strong across all our strategies, and we returned a record amount of capital to our clients. Fundrai sing remained active throughout 2021, with the final close of EQT IX and EQT Infrastructure V, along with a number of new fundraisings being initiated. The deployment pace was high as we continued to source investments based on our thematic investment approach. We also strengthened our ability to back companies from early stage to the long term, while remaining solely focused on active ownership strategies – where we can leverage EQT's platform and drive transformation.

DEVELOPING OUR STRATEGIES

Within our Private Capital segment, we have built on our strengths as one of the few private markets players globally to invest in leading companies from venture to mature – a set-up which is proving powerful. Take the food delivery spe cialist Wolt, for example, where EQT Ventures first invested in 2016, supporting the company in becoming one of the largest European private tech companies. In early 2021, EQT Growth supported Wolt as part of its growth financing round, a clear demonstration of EQT's ability to back companies as they

develop and expand. Late last year, EQT Ventures and EQT Growth signed an agreement to sell Wolt to DoorDash.

In November, EQT announced the acquisition of Life Sciences Partners (LSP), a leading European life sciences venture capital firm with approximately EUR 2.2 billion of assets under management. LSP further strengthens EQT's position as one of the leading and most active private markets investors in the healthcare sector. LSP's highly experienced team complements EQT's existing knowledge base within life sciences, expanding EQT's ability to support companies at the forefront of innovation in the healthcare sector.

We also launched EQT Future, an impact-driven longer hold strategy. All of EQT's strategies are guided by our purpose to future-proof companies and to make a positive impact. With EQT Future, we set out to raise the bar. The fund adopts an impact framework where part of the carried interest is tied to impact-linked KPIs.

EQT IX has continued to source thematic investments and is 75-80% invested. Yesterday, we set the target size for EQT X at EUR 20.0 billion.

Within Real Assets, the combination with Exeter created a scaled global leader in value-add real estate, with a highly thematic investment approach. EQT Exeter has an exceptio nal performance track-record with a demonstrated ability to build attractive real estate portfolios. In November, EQT Exeter for example completed one of the largest industrial real estate portfolio sales in US history.

Next, we are looking to extend our Infrastructure offering. We recently set the target fund size for EQT Active Core Infra structure - a new thematic longer-hold strategy.

In addition, we have continued to strengthen our presence and capabilities in the APAC region, with senior recruitments to our new offices in Korea and Japan, building on our localwith-locals approach.

We continue to selectively evaluate potential acquisition opportunities to strengthen our position or our geographic

presence, and we will continue to support our new fund initiatives by committing capital from the EQT AB balance sheet.

DRIVING SUSTAINABILITY

EQT has made further progress in improving sustainability in our own business as well as at the EQT funds' portfolio companies. For example, we have set ambitious greenhouse gas emission reduction targets, encompassing the EQT funds' portfolio companies as well as our own platform. These will form a central part of our active ownership strategy and climate-related value-creation drivers. In taking this step, we became the first private markets firm in the world to formalize science-based targets, as part of the Science Based Targets initiative.

In addition, EQT became the first private equity firm to launch a sustainability-linked bond, where the coupon is linked to sustainability performance targets within climate and diversity, both within the EQT AB Group and at the EQT funds' portfolio companies.

Society faces a number of longer-term challenges - diseases such as the coronavirus, an aging population and the climate emergency. To solve global challenges such as these, capital and new solutions will be required. Being a purpose-driven investor and owner, we are confident that EQT has a strong foundation to transform industries to tackle and alleviate these problems. Clearly, this will take some time, but we have started, and we are accelerating our efforts.

Over the past year, we have continued to make investments, across all strategies, closely linked to the UN sustainable development goals. EQT Ventures is for example backing Einride, specializing in electric and self-driving trucks; EQT IX acquired thinkproject, providing software to help reduce waste in the building sector; and in our Infrastructure business line, decarbonization and electrification has been a key theme in recent investments such as First Student, Molslinjen and Torghatten.

In line with EQT Exeter's commitment to sustainability, 22 million square feet of newly constructed properties - part of its recent USD 6.8 billion industrial portfolio sale - was equipped with the newest renewable design features in the industry.

Digitalization is a core part of our sustainability agenda. It's fascinating how companies can do more with less through innovative digital solutions. We continue to invest both in our sustainability and digital transformation teams, being an integral part of EQT's value creation toolbox. EQT's proprietary AI-powered tool, Motherbrain, is being rolled out across the EQT platform and the more we use it, the sharper it gets. So far, Motherbrain has supported EQT Ventures in identifying 14 investments.

FUTURE-PROOFING EQT

In some ways, it has been a solid year for our industry, with increasing asset prices, attractive financing conditions, and a continued long-term shift in capital allocations towards private markets. Meanwhile, market uncertainty remains, with rising energy costs, geopolitical unrest, supply chain disruptions, higher inflation and rising interest rates. A significant deterioration in market conditions would likely slow down investment and exit activity, and impact valuations.

EQT continues to create resilient portfolios by investing in secular trends such as automation, big data, digitalization, e-commerce, sustainability, and urbanization, rather than businesses that are dependent on the business cycle. We remain disciplined in our investment approach, focusing on companies where we have clear value-creation plans.

In addition to future-proofing our portfolio companies, we remain focused on ensuring that our own organization is continuously improved and built on a long-term foundation. For example, in September, we revised the share lock-up structure for those who were partners at the time of our initial public offering in 2019. The new structure nearly doubled the lock-up duration and allowed us to further strengthen the alignment with our clients through significant fund investment commitments being made by the partner group.

Liquidity in the EQT AB share has nearly doubled since the revision was effected.

The Swedish Financial Supervisory Authority (SFSA) is evaluating EQT's handling of information in connection with the lock-up revision and related partners' sale of shares more specifically the timing of announcement and certain documentary requirements. We remain confident that we handled the information correctly. We are of course assisting the SFSA in their review, and we are awaiting their decision.

We will continue to future-proof the EQT platform – making sure we have the right competencies, processes, and strategies to be able to continue to scale our business. Investing with a purpose to have a positive impact; pursuing active ownership strategies where we can build, develop and transform businesses; and ensuring that EQT itself is sustainable, not just over the coming year, but over the next decade and beyond.

The returns we deliver today are the result of hard work, investments and decisions taken over many years. In order to continue to future-proof our returns, we always need to invest and develop as investors and owners. We need to stay ahead of the curve. We need to raise the bar. Always, and at all times.

Christian Sinding, CEO and Managing Partner

Key metrics and ratios

Investment activity by the EQT funds

EURbn H2 2021 H2 2020 2021 2020
Investments by the EQT funds 13.3 10.0 20.6 12.0
Gross fund exits 20.6 3.0 30.7 3.2

Assets under management (AUM)

EURbn H2 2021 H2 2020 2021 2020
AUM (end of period) 73.4 52.5 73.4 52.5
Average AUM (during the period) 71.7 45.1 65.2 41.5
Effective management fee rate 1.42% 1.41% 1.42% 1.41%

Employees

# of H2 2021 H2 2020 2021 2020
FTE (end of period) 1,059 653 1,059 653
FTE+ (end of period) 1,160 710 1,160 710

Key financials

EURm H2 2021 H2 2020 2021 2020
Financials (adjusted)*
Management fees 547 344 1,086 609
Adj. carried interest and investment income 365 158 537 153
Adj. total revenue 912 501 1,623 762
Adj. total revenue growth, % 82% 73% 113% 34%
Adj. total operating expenses 305 195 524 376
Adj. EBITDA 608 305 1,100 385
Adj. EBITDA margin, % 67% 61% 68% 51%
Adjusted net income 557 269 989 330
Financials (according to IFRS)
Management fees 547 344 1,086 609
Carried interest and investment income 340 101 510 100
Total revenue 888 444 1,596 709
Total revenue growth, % 100% 55% 125% 26%
Total operating expenses 354 183 626 369
EBITDA 533 261 970 340
EBITDA margin, % 60% 59% 61% 48%
Net income 548 224 909 283

The EQT AB share

H2 2021 H2 2020 2021 2020
Number of shares (m, end of period) 987.0** 953.3 987.0** 953.3
Number of shares (m, average) 987.0 953.3 978.7 953.2
Number of shares, diluted (m, average) 987.2 953.8 978.9 953.6
Adj. earnings per share, basic (EUR)* 0.564 0.283 1.011 0.346
Adj. earnings per share, diluted (EUR)* 0.564 0.283 1.010 0.346
Earnings per share, basic (EUR) 0.555 0.235 0.928 0.297
Earnings per share, diluted (EUR) 0.555 0.235 0.928 0.297

*The adjusted metrics are alternative performance metrics for the EQT AB Group. For a full reconciliation, please refer to section "Alternative performance measures (APM)".

**The increase in the number of shares compared to end of 2020 mainly relates to new shares issued in conjunction with the combination with Exeter. EQT AB issued 33.3m ordinary shares to Exeter's selling shareholders corresponding to a dilution of approximately 3.4 percent.

Assets under management (AUM)

AUM by segment (EURbn) Private Capital Real Assets Total
At 30 June 2021 33.9 37.4 71.3
Gross inflows 3.6 5.0 8.7
Step-downs (0.7) (0.0) (0.7)
Exits (3.1) (3.5) (6.6)
FX and other 0.2 0.6 0.8
At 31 December 2021 33.9 39.5 73.4
Since 30 June 2021 0.2% 5.6% 3.0%

Development during the second half of 2021 Development during the financial year 2021

AUM by segment (EURbn) Private Capital Real Assets Total
At 31 December 2020 33.1 19.3 52.5
Gross inflows* 5.6 23.1 28.8
Step-downs (0.9) (0.2) (1.1)
Exits (4.5) (3.7) (8.1)
FX and other 0.5 0.9 1.3
At 31 December 2021 33.9 39.5 73.4
Since 31 December 2020 2.4% 104.3% 39.9%

Note: Any investment activity in the above tables (part of gross inflows or exits) is included based on its impact on AUM. Therefore, individual deals are included based on remaining or realized cost, timing of transaction closing, and only in funds that are changing fees based on net invested capital. *Gross Inflow of EUR 9.0bn of Exeter's AUM as of closing.

Gross investment performance of key EQT funds

As of 31 December 2021

Start Committed Invested capital Value of investments Gross
EURbn date AUM Capital Total Realized Remaining Total Realized Remaining MOIC
Private Capital
EQT VI Jun-11 0.3 4.8 4.5 4.2 0.3 11.1 11.1 0.0 2.5x
EQT VII Jul-15 3.1 6.9 5.9 2.8 3.1 16.6 9.2 7.4 2.8x
EQT VIII May-18 7.9 10.9 8.9 1.2 7.7 22.8 3.8 19.0 2.6x
EQT IX Jul-20 15.7 15.6 11.2 - 11.2 15.1 - 15.1 1.4x
Real Assets
EQT Infrastructure II Oct-12 0.3 1.9 1.7 1.4 0.3 3.7 3.2 0.5 2.2x
EQT Infrastructure III Nov-16 3.0 4.0 3.5 0.5 3.0 9.2 1.2 8.0 2.6x
EQT Infrastructure IV Nov-18 6.4 9.1 6.6 0.3 6.3 9.0 0.4 8.6 1.4x
EQT Infrastructure V Aug-20 16.0 15.7 7.8 - 7.8 8.0 - 8.0 1.0x
Other 20.7 19.5 33.9
Total 73.4 69.6 129.3

Note: Invested capital and value of investments reflect only closed transactions as per the reporting date.

Gross MOIC
31 Dec 2020
Gross MOIC
31 Mar 2021
Gross MOIC
30 Jun 2021
Gross MOIC
30 Sep 2021
Gross MOIC
31 Dec 2021
Expected Gross MOIC
31 Dec 2021
Private Capital
EQT VI 2.4x 2.4x 2.5x 2.5x 2.5x On plan
EQT VII 2.3x 2.5x 2.6x 2.7x 2.8x Above plan
EQT VIII 1.4x 1.6x 2.1x 2.6x 2.6x Above plan
EQT IX 1.2x 1.1x 1.1x 1.3x 1.4x On plan
Real Assets
EQT Infrastructure II 2.0x 2.0x 2.1x 2.1x 2.2x On plan
EQT Infrastructure III 1.8x 1.9x 2.0x 2.1x 2.6x Above plan
EQT Infrastructure IV 1.1x 1.2x 1.2x 1.3x 1.4x On plan
EQT Infrastructure V 1.0x 1.0x 1.0x 1.0x 1.0x On plan

Note: Data for current Gross MOIC reflect only closed investments and realizations. For Private Equity funds (part of segment Private Capital), "On Plan" refers to expected Gross MOIC between 2.0-2.5x. For Infrastructure funds (part of segment EQT Real Assets), "On Plan" refers to expected Gross MOIC between 1.7-2.2x.

Private Capital

The business segment Private Capital consists of the business lines EQT Ventures, EQT Growth, EQT Private Equity, EQT Public Value and EQT Future

Comments on Jan-Dec 2021 (Jan-Dec 2020)

Investment and exit activity

Total investments made by the EQT funds in Private Capital amounted to EUR 10.7bn (EUR 7.1bn). Investments include Anticimex (EQT Future), Parexel, CFC (EQT IX), Epidemic Sound, Mollie (EQT Growth), CYE (EQT Mid Market Europe) and EC-Council (EQT Mid Market Asia III). EQT Ventures remained active with several new portfolio companies including Lenus Health, Formo and Juni. EQT Public Value fund continued to deploy capital and the latest announced investment was made in Storytel.

Total gross fund exits made by the EQT funds in Private Capital amounted to EUR 14.8bn (EUR 2.9bn). Exits during 2021 include the partial sale of Azelis in conjunction with its IPO, Aldevron, Igenomix (EQT VIII), VFS Global (EQT VII), HusCompagniet (EQT VI), Zemax (EQT Mid Market US), Adamo (EQT Mid Market Europe) and Wolt (EQT Ventures I and EQT Growth).

Fundraising activity and AUM

AUM was EUR 33.9bn as of 31 December 2021 (EUR 33.1bn). Gross inflows of EUR 5.6bn were primarily related to new commitments in EQT Growth, EQT IX and investments by funds charging management fees on invested capital.

Preparations for EQT X were ongoing during the period and fundraising for EQT Future and EQT Growth continued. EQT Public Value continued to grow its AUM. In addition, EQT Ventures II ended its commitment period in Q3 2021.

Value creation

All key funds within Private Capital had an increased Gross MOIC during the period. EQT VI current Gross MOIC increased to 2.5x (2.4x), EQT VII current Gross MOIC increased to 2.8x (2.3x), EQT VIII current Gross MOIC increased to 2.6x (1.4x) and EQT IX current Gross MOIC increased to 1.4x (1.2x). Expected value creation (Gross MOIC) remains "On plan" in EQT VI and EQT IX, defined as an expected Gross MOIC between 2.0-2.5x. EQT VII and EQT VIII are developing "Above plan", which means that expected gross MOIC is above 2.5x. EQT VI had its final exit and will hence be removed from the Key Fund list from Q1 2022, having delivered a Gross MOIC of 2.5x.

Employees

FTE+ at the end of the period amounted to 271 (244). The increase in FTE+ was primarily driven by recruitments in Private Equity.

Result for the segment

Adjusted revenue amounted to EUR 952m in 2021, corresponding to an increase of 79% compared to EUR 531m in 2020 driven by management fees from EQT IX as well as carried interest recognized in EQT VII and EQT VIII.

Gross segment result increased to EUR 795m (EUR 406m).

Other

EQT signed an agreement to acquire LSP (Life Sciences Partners), a leading European life sciences venture capital firm with approximately EUR 2.2 billion of AUM and 34 FTEs. LSP is expected to generate approximately EUR 37 million in revenues and approximately EUR 24 million in EBITDA (excluding carried interest) during 2021. The transaction is expected to close in Q1 2022.

Key metrics

EURbn H2 2021 H2 2020 2021 2020
Investments by the EQT funds 5.8 6.1 10.7 7.1
Gross fund exits 5.9 2.7 14.8 2.9
Adjusted revenue (EURm) 534 380 952 531
Gross segment result (EURm) 450 317 795 406
Margin (%) 84% 83% 84% 76%
AUM (end of period) 33.9 33.1 33.9 33.1
Average AUM 33.5 29.1 33.6 26.2
FTE+ (# of, end of period) 271 244 271 244

Performance of selected funds

31 Dec 2020 31 Dec 2021 Gross MOIC
EQT VI
2.4x
2.5x
On plan
EQT VII
2.3x
2.8x
Above plan
EQT VIII
1.4x
2.6x
Above plan
EQT IX
1.2x
1.4x
On plan

AUM development (EURbn)

Real Assets

The business segment Real Assets consists of the business lines EQT Infrastructure and EQT Exeter

Comments on Jan-Dec 2021 (Jan-Dec 2020)

Investment and exit activity

Total investments made by the EQT funds in Real Assets amounted to EUR 9.9bn (EUR 4.9bn), of which EUR 2.3bn was attributable to EQT Exeter. Investments include First Student and First Transit, DeltaFiber (acquisition from EQT Infrastructure III), Covanta, Solarpack and Icon Group (EQT Infrastructure V).

Total gross fund exits made by the EQT funds amounted to EUR 15.9bn (EUR 0.3bn), of which EUR 9.5bn was attributable to EQT Exeter. EQT Exeter completed the fourth largest industrial real estate deal exit in US history (EIVF IV and EIVF III) as well as a European logistics portfolio sale (EEVV III) one of the largest European logistics deals ever recorded. Exits within EQT Infrastructure include the sale of Segra's Commercial Services business, Fenix Marine Services and GETEC (EQT Infrastructure III).

Fundraising activity and AUM

AUM increased during the year to EUR 39.5bn (EUR 19.3bn). This was primarily driven by EQT Exeter, contributing with EUR 12.5bn, as of 31 December and fundraising in EQT Infrastructure V, which concluded fundraising at 15.7bn in fee-generating commitments. In addition, fundraising was concluded for EQT Exeter Europe Logistics Value IV with EUR 2.1bn in fee-generating commitments. Preparations for EQT Active Core Infrastructure were ongoing. Fundraising was ongoing for EQT Exeter US Industrial Core-Plus IV and preparations were ongoing for EQT Exeter US Industrial Value VI.

Value creation

Value creation within Real Assets developed well throughout 2021. EQT Infrastructure II current Gross MOIC increased to 2.2x (2.0x), EQT Infrastructure III current Gross MOIC increased to 2.6x (1.8x). EQT Infrastructure IV current Gross MOIC increased to 1.4x (1.1x). EQT Infrastructure V is still early in its lifecycle and is valued at Gross MOIC 1.0x (1.0).

Expected value creation (Gross MOIC) remains "On plan" in EQT Infrastructure II, EQT Infrastructure IV and EQT Infrastructure V, which means an expected Gross MOIC between 1.7x-2.2x. EQT Infrastructure III continues to develop "Above plan", which is defined as an expected gross MOIC above 2.2x.

Employees

FTE+ at the end of the period increased to 421 (129), mainly attributable to the combination with Exeter. EQT Exeter had 300 FTE+ as of 31 December 2021.

Result for the segment

Adjusted revenue amounted to EUR 653m, corresponding to an increase of 195% compared to EUR 221m in 2020. This was driven by management fees from EQT Infrastructure V, including retroactive fees, as well as the combination with Exeter.

Gross segment result increased to EUR 522m (EUR 155m).

Key metrics

EURbn H2 2021 H2 2020 2021 2020
Investments by the EQT funds 7.5 4.0 9.9 4.9
Gross fund exits 14.7 0.3 15.9 0.3
Adjusted revenue (EURm) 371 115 653 221
Gross segment result (EURm) 289 82 522 155
Margin (%) 78% 72% 80% 70%
AUM (end of period) 39.5 19.3 39.5 19.3
Average AUM 38.1 16.0 31.6 15.3
FTE+ (# of, end of period) 421 129 421 129

Performance of selected funds

Gross MOIC Expected
31 Dec 2020 31 Dec 2021 Gross MOIC
EQT Infrastructure II 2.0x 2.2x On plan
EQT Infrastructure III 1.8x 2.6x Above plan
EQT Infrastructure IV 1.1x 1.4x On plan
EQT Infrastructure V 1.0x 1.0x On plan

9

Central

Central consists of EQT AB Group Management, Client Relations and Capital Raising, Fund Operations, Digital, and Specialist teams such as HR and

Finance

Comments on Jan-Dec 2021 (Jan-Dec 2020)

Employees

FTE+ at the end of the period increased to 468 (337). New hires were primarily within Client Relations and Capital Raising, Fund Operations and Digital. Following high activity levels throughout the organization and preparations for next steps of EQT's growth journey, FTE+ will continue to increase in 2022.

Result for Central

The result reflects an increased number of FTE+ driving both personnel expenses and other operating expenses along with accelerated strategic and operational projects. The increase in FTE+ reflects continued high activity across the Group in 2021 and preparations for future growth.

Key metrics

EURm H2 2021 H2 2020 2021 2020
Gross segment result / EBITDA -131 -94 -217 -176
FTE (# of, end of period) 379 295 379 283
FTE+ (# of, end of period) 468 337 468 337

Information on the consolidated income statement

Comments relate to the period Jan-Dec 2021 (Jan-Dec 2020).

Revenues for the period increased to EUR 1,596m (EUR 709m). The increase in management fees was partly driven by management fees from Exeter contributing with EUR 134m and also management fees from EQT IX and EQT Infrastructure V. Carried interest and investment income amounted to EUR 510m compared to EUR 100m in 2020 mainly driven by EQT VII and EQT VIII. Adjusted revenues of EUR 1,623m (EUR 762m) are adjusted by removing the fair value adjustment of acquired contractual rights to carried interest, see note 1.

Total operating expenses during the year amounted to EUR 626m (EUR 369m), driven by the combination with Exeter and build-out of the organization.

EBITDA increased to EUR 970m (EUR 340m) corresponding to a margin of 61% (48%) with Exeter contributing with EUR 86m. Adjusted EBITDA amounted to EUR 1,100m (EUR 385m) corresponding to a margin of 68% (51%).

Depreciation and amortization amounted to EUR 37m (EUR 35m), primarily related to facility lease agreements. Amortization of acquisition related intangible assets amounted to EUR 55m and relates to amortization of identifi ed surplus values in relation to the acquisition of Exeter.

Net fi nancial income and expenses amounted to EUR 0m (EUR 6m). This is primarily comprised of currency translation di erences and interest expenses relating to the sustainability-linked bond issued by EQT AB in May 2021 as well as lease agreements according to IFRS 16.

Income taxes amounted to EUR 31m (EUR -28m) primarily driven by a deferred tax revenue relating to changes in local tax legislation, see Signifi cant events during the year.

Net income for the period from continuing operations increased to EUR 909m (EUR 283m) with Exeter contributing EUR 62m. Adjustment items a ecting net income, including tax e ects, amounted to EUR 80m (EUR 47m). Adjusted net income for the period from continuing operations was EUR 989m (EUR 330m).

Earnings per share for continued operations before and after dilution amounted to EUR 0.928 (EUR 0.297) and EUR 0.928 (EUR 0.297), respectively. Adjusted earnings per share for continued operations before and after dilution amounted to EUR 1.011 (EUR 0.346) and EUR 1.010 (EUR 0.346), respectively.

Adjustment items a ecting EBITDA in 2021 amounted to EUR 130m and relates to an adjustment of revenues for fair value step-up on the, in April 2019, acquired contractual right to carried interest (see note 1) and an adjustment of the part of the consideration paid in shares subject to lock-up in relation to the acquisition of Exeter as well as transaction and integration costs as a result of the acquisitions of Exeter and LSP. The part of the consideration paid in shares subject to lock-up is treated as a personnel expense from an accounting perspective and recorded in the income statement over the lock-up period, see note 6. Adjustment items a ecting EBITDA in 2020 amounted to EUR 45m and were primarily related to an adjustment to revenues for fair value step-up on the, in April 2019, acquired contractual right to carried interest as well as a reversal of part of the provision recorded during 2019 relating to the VAT ruling, see note 1.

Financial position

Comments relate to 31 Dec 2021 (31 Dec 2020).

Goodwill and Other intangible assets amounted to EUR 1,554m (EUR 25m). The increase of EUR 1,528m is driven by the acquisition of Exeter and the related purchase price allocation, see note 6.

Property, plant and equipment amounted to EUR 147m (EUR 113m).

Financial investments increased by EUR 311m to EUR 478m (EUR 167m) primarily driven by increased investments from EQT AB Group into EQT funds.

Current assets amounted to EUR 1,532m (EUR 1,291m). The increase in prepaid expenses and accrued income was primarily driven by accrued income relating to recorded but not yet received carried interest as well as the part of the consideration paid in shares in relation to the acquisition of Exeter that was subject to lock-up and hence treated as a personnel expense from an accounting perspective and recorded as a prepayment, see note 6.

Cash and cash equivalents at the end of the period amounted to EUR 588m (EUR 878m). The decrease relates to the acquisition of Exeter and the part of the consideration paid in cash (see note 6) which has been partly o set by the issue of the bond. Net cash amounted to EUR 88m (EUR 878m in net cash).

Equity increased to EUR 2,943m (EUR 1,263m). The increase is due to the share issue resulting from the acquisition of Exeter and current year's net income.

Non-current liabilities amounted to EUR 592m (EUR 75m). The increase relates to the issue of a EUR 500m sustainability-linked bond, see further under Signifi cant events during the year.

Current liabilities amounted to EUR 357m (EUR 285m). The increase is mainly explained by an increased bonus provision as a result of an increased number of employees.

Parent company

The parent company's profi t before tax amounted to SEK 2,028m (SEK 1,159m). The increase is mainly explained by a timing e ect of dividends from subsidiaries.

Signifi cant events during the year

Signifi cant events and transactions

As of 1 April 2021, EQT completed the combination with Exeter Property Group - a leading global real estate investment manager with EUR 9.0bn of AUM as of closing. EQT AB acquired 100 percent of the Exeter management company and 25 percent of the right to carried interest in selected existing Exeter funds (including Exeter US Industrial Value Fund V). In addition, EQT AB is entitled to 35 percent of the carried interest of future funds, which is in line with existing EQT policies, see note 6 for further information.

On 14 May 2021, EQT AB issued a EUR 500m sustainability-linked bond with a maturity of 10 years. The annual coupon rate is 0.875 percent. The bond will further increase the EQT AB Group's fi nancial fl exibility and be used for corporate purposes, supporting the EQT AB Group's growth initiatives and long-term strategy. The bond is linked to ESG-related objectives, lowering the interest rates if targets are met, and increasing them if targets are not achieved. It underscores EQT's approach to sustainability as an integral part of the EQT AB Group's business model and the EQT funds' portfolio companies.

As of 10 November 2021, EQT announced the signing of an agreement to acquire LSP (Life Sciences Partners), a leading European life sciences venture capital fi rm with approximately EUR 2.2bn of assets under management (AUM) and a team of 34 FTEs. LSP, headquartered in Amsterdam, the Netherlands, is a venture capital fi rm that invests in innovative companies with strong scientifi c and clinical rationale across several life sciences strategies. It was founded in 1998 and is today one of Europe's largest and most experienced life sciences investment fi rms. LSP will strengthen EQT's position as one of the leading and most active private markets investors in the healthcare sector. LSP is expected to generate approximately EUR 37m in revenues and approximately EUR 24m in EBITDA (excluding carried interest) during 2021, see further information in note 6. The transaction is expected to close in Q1 2022.

EQT IX held fi nal close at its hard cap with EUR 15.6bn of AUM. EQT Infrastructure V held fi nal close at its hard cap with EUR 15.7bn of AUM. EQT Exeter Europe Logistics Value IV held fi nal close at its hard cap with EUR 2.1bn in fee-generating commitments. EQT launched a new impact-driven longer-hold strategy - EQT Future.

In 2021 the target size for EQT Growth was set at EUR 2.0bn as announced on 9 March 2021 and the fund started generating management fees during the end of the second quarter.

As of 7 September 2021, EQT AB announced that it had prolonged the EQT AB Partners' IPO share lock-up period, alongside a partial lock-up release, nearly doubling the lock-up duration, with extension to 2026, and to 2028 for the most senior EQT AB Partners. The EQT AB Partners committed to re-invest 50 percent of net proceeds from the lock-up release in EQT funds.

Due to changes in local tax legislation EQT has recognized a deferred tax asset of EUR 102m. The deferred tax asset is expected to be fully recognized, over the income statement, by 2027. The recognition of the deferred tax, being accounting driven, is not expected to have any impact on the cash tax to be paid.

Signifi cant events after 31 December 2021

The target fund sizes were set for EQT X (EUR 20.0bn), EQT Active Core Infrastructure (EUR 5.0bn) and EQT Ventures III (EUR 0.9bn).

Transactions with related parties

No signifi cant related party transactions have occurred during the period.

Pledged assets and contingent liabilities

There have been no signifi cant changes in pledged assets and contingent liabilities compared to the latest annual report.

Risk management

The EQT AB Group is exposed to a number of business, strategic, legal, tax, operational and fi nancial risks. The fi nancial risks are related to factors such as credit, liquidity, interest, revaluation and foreign exchange risks, which could lead to fi nancial losses if not managed properly. Financial risks are reported to the CFO on a regular basis to ensure they remain in line with the EQT AB Group's risk profi le.

EQT AB

EQT AB (publ), corp. id 556849-4180, is a company domiciled in Sweden. The visiting address of the Company's o ce is Regeringsgatan 25, 111 53 Stockholm, Sweden. The registered postal address is Box 16409, 103 27 Stockholm, Sweden. The interim consolidated fi nancial statements for the full year ended on 31 December 2021 and 2020 comprise EQT AB and its direct and indirect subsidiaries, together referred to as the "EQT AB Group".

Accounting policies

These interim consolidated fi nancial statements have been prepared in accordance with IAS 34 Interim Financial Reporting and applicable additional provisions of the Swedish Annual Accounts Act.

The interim report for the parent company has been prepared in accordance with the Swedish Annual Accounts Act chapter 9.

The accounting policies applied in these consolidated interim fi nancial statements and the interim separate fi nancial statements for the parent EQT AB are the same as those applied in the Annual Report 2020.

The e ect of issued standards and interpretations issued by the IASB or the IFRS Interpretations Committee not yet e ective is not expected to have any material e ect on the Group.

Due to rounding, numbers presented throughout this report may not add up precisely to the totals provided and percentages may not precisely refl ect the absolute fi gures.

EQT AB's Financial Reports are published in English and Swedish. In the case of inconsistencies in the translation, the Swedish original version shall prevail.

Financial calendar

Annual report 2021 29-31 March 2022
Quarterly announcement
January–March 2022
26 April 2022
Annual shareholders'
meeting 2022, Stockholm 1 June 2022
Half-year report
January-June 2022
14 July 2022
Quarterly announcement
July–September 2022
18 October 2022

This is information that EQT AB (publ) is obliged to make public pursuant to the EU Market Abuse Regulation. The information was submitted for publication, through the agency of the contact persons set out to the right, at 07:00 CET on 19 January 2022.

Proposed dividends

The Board of Directors proposes a dividend to the shareholders of SEK 2.80 per share for fiscal year 2021. The dividend is proposed to be paid out in two installments, SEK 1.40 with record date 3 June 2022 and SEK 1.40 with record date 1 December 2022.

Contacts

Kim Henriksson CFO +46 8 506 55 300 [email protected]

Olof Svensson Head of Shareholder Relations +46 72 989 09 15 [email protected]

Rickard Buch Communication and PR Director

+46 72 989 09 11 [email protected]

Auditors Review

This year-end report has not been reviewed by EQT´s auditors.

Signature

Stockholm, 19 January 2022

Christian Sinding

CEO

The below table shows fi gures according to IFRS. For adjusted fi gures corresponding to the internal reporting please refer to note 1 and section "Alternative performance measures (APM)".

EURm Note H2 2021 H2 2020 2021 2020
Management fees 547 344 1,086 609
Carried interest and investment income 340 101 510 100
Total revenue 1 888 444 1,596 709
Personnel expenses -252 -133 -427 -252
Other operating expenses -102 -50 -199 -117
Total operating expenses -354 -183 -626 -369
Operating profi t before depreciation and amortization (EBITDA) 533 261 970 340
Depreciation and amortization -21 -19 -37 -35
Amortization of acquisition related intangible assets 6 -37 - -55 -
Operating profi t (EBIT) 1 475 243 878 305
Financial income 44 13 61 26
Financial expenses -38 -12 -61 -20
Net fi nancial income and expenses 6 0 0 6
Profi t before income tax 481 243 878 311
Income taxes 67 -20 31 -28
Net income for the period from continuing operations 548 224 909 283
Net income for the period from discontinued operations 5 0 108 1 96
Net income 548 332 909 379
Attributable to:
Owners of the parent company 548 332 909 379
Non-controlling interests - - - -
Earnings per share, EUR
before dilution 0.556 0.348 0.929 0.398
- of which continued operations 0.555 0.235 0.928 0.297
after dilution 0.555 0.348 0.929 0.398
- of which continued operations 0.555 0.235 0.928 0.297
Average number of shares
before dilution 986,993,652 953,349,306 978,676,908 953,209,150
after dilution 987,247,900 953,759,207 978,931,156 953,619,051

Consolidated income statement Consolidated statement of comprehensive income

EURm H2 2021 H2 2020 2021 2020
Net income 548 332 909 379
Other comprehensive income
Items that are or may be reclassifi ed subsequently to income statement
Foreign operations - foreign currency translation di erences net of tax 88 -1 66 -6
Other comprehensive income for the period 88 -1 66 -6
Total comprehensive income for the period 636 331 975 373
Attributable to:
Owners of the parent company 636 331 975 373
Non-controlling interests - - - -
636 331 975 373

Consolidated balance sheet

EURm Note 2021 2020
ASSETS
Non-current assets
Goodwill 836 15
Other intangible assets 718 10
Property, plant and equipment 147 113
Financial investments 3 478 167
Other fi nancial assets 34 22
Other non-current assets 15 3
Deferred tax assets 132 1
Total non-current assets 2,360 331
Current assets
Current tax assets 13 15
Accounts receivable 0 3
Other current assets 205 62
Prepaid expenses and accrued income 726 333
Cash and cash equivalents 588 878
Total current assets 1,532 1,291
Total assets 3,892 1,623
EURm Note 2021 2020
EQUITY AND LIABILITIES
Equity
Share capital 9 9
Other paid in capital 1,764 837
Reserves 53 -13
Retained earnings including net income 1,117 429
Total equity attributable to owners of the parent company 2,943 1,263
Non-controlling interest -
Total equity 2,943 1,263
Liabilities
Non-current liabilities
Interest-bearing liabilities 496 -
Lease liabilities 95 73
Deferred tax liabilities 1 1
Total non-current liabilities 592 75
Current liabilities
Lease liabilities 22 16
Current tax liabilities 53 25
Accounts payable 8 5
Other liabilities 34 54
Accrued expenses and deferred income 239 185
Total current liabilities 357 285
Total liabilities 949 360
Total equity and liabilities 3,892 1,623

Consolidated statement of changes in equity

Attributable to owners of the parent comp.
EURm Share
capital
Other
paid in
capital
Transla
tion
reserve
Retained
earnings
Total
equity
Non
control
ling
interest
Total
equity
Opening balance at 1 January 2021 9 837 -13 429 1,263 1,263
Total comprehensive income for the period
Net income 909 909 909
Other comprehensive income for the period 66 66 66
Total comprehensive income for the period 66 909 975 975
Transactions with owners of the parent company
Dividends -234 -234 -234
Share issues 0 927 927 927
Transaction cost (net of tax) -0 -0 -0
Share based bonus 12 12 12
Total transactions with owners of the parent company 0 926 -222 705 705
Closing balance at 31 December 2021 9 1,764 53 1,117 2,943 2,943
Attributable to owners of the parent comp.
EURm Share
capital
Other
paid in
capital
Transla
tion
reserve
Retained
earnings
Total
equity
Non
control
ling
interest
Total
equity
Opening balance at 1 January 2020 9 837 -7 242 1,082 1,082
Total comprehensive income for the period
Net income 379 379 379
Other comprehensive income for the period -6 -6 -6
Total comprehensive income for the period -6 379 373 373
Transactions with owners of the parent company
Dividends -197 -197 -197
Share based bonus 5 5 5
Total transactions with owners of the parent company -192 -192 -192
Closing balance at 31 December 2020 9 837 -13 429 1,263 1,263

Consolidated statement of cash fl ows

EURm 2021 2020
Cash fl ows operating activities
Operating profi t (EBIT), continuing operations 878 305
Operating profi t (EBIT), discontinuing operations - -4
Adjustments:
Depreciation and amortization 92 36
Changes in fair value -73 -16
Foreign currency exchange di erences 8 -6
Other non-cash adjustments 73 11
Increase (-) /decrease (+) in accounts receivable and other receivables -429 -131
Increase (+) /decrease (-) in accounts payable and other payables 106 13
Income taxes paid -46 -35
Net cash from operating activities 608 172
Cash fl ows investing activities
Investment in intangible assets - -0
Acquisition of property, plant and equipment -11 -8
Investment in fi nancial investments -488 -112
Proceeds from disposals of fi nancial investments 253 5
Interest received 1 1
Consideration paid net of acquired cash -632 -
Consideration received - 137
Investment in other non-current assets -17 -1
Net cash from (+) / used in (-) investing activities -895 21
Cash fl ows fi nancing activities
Dividends paid -234 -197
Repayment of borrowings -257 -9
Proceeds from borrowings 496
Investment in short-term loan receivables - 9
Payment of lease liabilities -17 -14
Interest paid -8 -5
Share issue -0 -
Net cash from (+) / used in (-) fi nancing activities -20 -216
Net increase (+) / decrease (-) in cash and cash equivalents -307 -24
Cash and cash equivalents at the beginning of the period 878 909
Foreign currency translation di erences 17 8
Less cash and cash equivalents discontinued operations - -15
Cash and cash equivalents at the end of the period 588 878

Parent company income statement

SEKm H2 2021 H2 2020 2021 2020
Net sales 559 683 1,305 1,221
Other operating income 2 4
Total revenue 560 683 1,308 1,221
Personnel expenses -221 -199 -400 -369
Other external expenses -414 -299 -787 -723
Other operating expenses -10 -24
Depreciation and amortization -4 -7 -9 -15
Operating profi t/loss -79 167 112 89
Profi t/loss from shares in subsidiaries 786 781 1,985 866
Interest income and similar profi t/loss items 68 19 240 57
Interest expense and similar profi t/loss items -220 -2 -257 -31
Profi t/loss after fi nancial items 554 966 2,079 982
Group contribution -51 177 -51 177
Profi t/loss before tax 503 1,143 2,028 1,159
Income taxes 56 -77 -14 -100
Net income 560 1,067 2,015 1,060

Parent company balance sheet

SEKm 2021 2020
ASSETS
Non-current assets
Property, plant and equipment
Leasehold improvements 55 62
Equipment 6 7
Total property, plant and equipment 60 69
Financial assets
Participation in subsidiaries 22,660 9,520
Long-term loans, subsidiaries 5,548
Other securities held as non-current assets 11 10
Other long-term receivables 5 5
Total fi nancial assets 28,224 9,535
Total non-current assets 28,284 9,604
Current assets
Current receivables
Accounts receivable 12 15
Receivables from subsidiaries 445 803
Current tax assets 62
Other receivables 34 124
Prepaid expenses and accrued income 105 47
Total current receivables 658 988
Cash and bank 6,171 994
Total current assets 6,829 1,982
Total assets 35,114 11,586
SEKm 2021 2020
EQUITY AND LIABILITIES
Restricted equity
Share capital 99 96
Total restricted equity 99 96
Non-restricted equity
Share premium reserve 18,451 8,984
Profi t or loss brought forward -656 529
Net income 2,015 1,060
Total non-restricted equity 19,810 10,572
Total equity 19,910 10,668
Non-current liabilities
Interest-bearing liabilities 5,074 -
Long-term loans, subsidiaries 9,679 -
Total non-current liabilities 14,753 -
Current liabilities
Accounts payable 26 2
Liabilities to subsidiaries 105 635
Current tax liabilities - 4
Other liabilities 20 30
Accrued expenses and deferred income 298 248
Total current liabilities 450 918
Total liabilities 15,204 918
Total equity and liabilities 35,114 11,586

Note 1 operating segments and disaggregation of revenue

The CEO of EQT AB Group has been identifi ed as the chief operating decision maker. EQT AB Group is divided into operating segments based on how the CEO reviews and evaluates the operation. The operating segments correspond to the internal reporting used to assess performance and to allocate resources.

EQT's operations are divided into two business segments: Private Capital and Real Assets. The operations of both business segments consist of providing investment management services in the private investment markets. The investment management services comprise i.a. structuring and investment advice, investment management and monitoring as well as reporting and administrative services.

The business segment Private Capital consists of the business lines EQT Ventures, EQT Growth, EQT Private Equity, EQT Public Value and EQT Future. The business segment Real Assets consists of the business lines Infrastructure and EQT Exeter.

The CEO assesses the operating segments based on the line items presented below, primarily on revenue and Gross segment results. Segment revenues have been adjusted by removing the fair value adjustment of acquired contractual rights to carried interest. Accordingly, the acquired contractual right to carried interest refl ects the sellers carrying amount adjusted to EQT AB Group's accounting policies, i.e. the accrued income excluding the fair value uplift made at the acquisition date in the consolidated accounts of EQT AB Group. The di erence between the carrying amount and fair value of accrued carried interest is primarily due to the constraint requirements of IFRS 15 of variable performance-based income refl ected through the application of the Group's prudent revenue recognition model for carried interest. Expenses directly incurred by each respective business segment are included in the Gross segment result, whereas

items reported under Central have not been allocated to any business segment. Central consists of the fund operations organization as well as EQT AB Group management, client relations and capital raising, EQT Digital and other specialist functions such as HR and fi nance. Central revenue arises from services provided to fund managers of EQT funds raised before 2012, as well as to certain other non-consolidated entities.

Reconciliations consist of revenue adjustments (see above) as well as items a ecting comparability. Items a ecting comparability in 2020 relate to a reversal of part of the provision recorded during 2019 relating to the VAT ruling and transaction costs and capital gain relating to the sale of segment Credit. Items a ecting comparability in 2021 relate to an adjustment of the part of the consideration paid in sha-

H2 2021
EURm
Private
Capital
Real Assets Central Total
adjusted
Items
a ecting
com
parab.
Revenue
adjust
ment
IFRS
reported
Total revenue 534 371 7 912 -25 888
Personnel expenses -210 -42 -252
Other operating expenses -95 -8 -102
Total operating expenses -85 -83 -137 -305 -49 - -354
Gross segment result 1) / EBITDA 2) 450 289 -131 608 -49 -25 533
Margin, % 84% 78% 67% 60%
Depreciation and amortization -21 -21
Amortization of acquisition related intangible assets - -37 -37
EBIT 587 -86 -25 475
Net fi nancial income and expenses 6 6
Income taxes -36 103 67
Net income for the period from continuing operations 557 16 -25 548
Net income for the period from discontinued operations - 0 0
Net income 557 17 -25 548

1) Gross segment result relates to the segments Private Capital and Real Assets.

2) EBITDA relates to Central, Total adjusted and IFRS reported.

res subject to lock-up in relation to the acquisition of Exeter and transaction and integration costs as well as amortization of identifi ed surplus values in relation to the acquisition. The part of the consideration paid in shares being subject to lock-up is treated as a personnel expense from an accounting perspective and recorded in the income statement over the lock-up period, see note 6. Items a ecting comparability also include transaction costs relating to LSP as well as an adjustment relating to deferred tax recorded as a result of changes in local tax legislations.

H2 2020
EURm
Private
Capital
Real Assets Central Total
adjusted
Items
a ecting
com
parab.
Revenue
adjust
ment
IFRS
reported
Total revenue 380 115 6 501 -56 444
Personnel expenses -133 -133
Other operating expenses -63 8 5 -50
Total operating expenses -63 -33 -99 -195 8 5 -183
Gross segment result 1) / EBITDA 2) 317 82 -94 305 8 -52 261
Margin, % 83% 72% 61% 59%
Depreciation and amortization -19 -19
Amortization of acquisition related intangible assets - -
EBIT 287 8 -52 243
Net fi nancial income and expenses 0 0
Income taxes -18 -2 -20
Net income for the period from continuing operations 269 6 -52 224
Net income for the period from discontinued operations 6 103 108
Net income 275 109 -52 332

2) EBITDA relates to Central, Total adjusted and IFRS reported.

2021
EURm
Private
Capital
Real Assets Central Total
adjusted
Items
a ecting
com
parab.
Revenue
adjust
ment
IFRS
reported
Total revenue 952 653 18 1,623 -27 1,596
Personnel expenses -365 -62 -427
Other operating expenses -159 -40 -199
Total operating expenses -157 -131 -236 -524 -102 - -626
Gross segment result 1) / EBITDA 2) 795 522 -217 1,100 -102 -27 970
Margin, % 84% 80% 68% 61%
Depreciation and amortization -37 -37
Amortization of acquisition related intangible assets - -55 -55
EBIT 1,062 -157 -27 878
Net fi nancial income and expenses 0 0
Income taxes -73 104 31
Net income for the period from continuing operations 989 -53 -27 909
Net income for the period from discontinued operations - 1 1
Net income 989 -53 -27 909

1) Gross segment result relates to the segments Private Capital and Real Assets.

2) EBITDA relates to Central, Total adjusted and IFRS reported.

2020
EURm
Private
Capital
Real Assets Central Total
adjusted
Items
a ecting
com
parab.
Revenue
adjust
ment
IFRS
reported
Total revenue 531 221 10 762 -53 709
Personnel expenses -252 -252
Other operating expenses -125 8 -117
Total operating expenses -125 -65 -186 -376 8 - -369
Gross segment result 1) / EBITDA 2) 406 155 -176 385 8 -53 340
Margin, % 76% 70% 51% 48%
Depreciation and amortization -35 -35
Amortization of acquisition related intangible assets - -
EBIT 350 8 -53 305
Net fi nancial income and expenses 6 6
Income taxes -27 -2 -28
Net income for the period from continuing operations 330 6 -53 283
Net income for the period from discontinued operations 11 86 96
Net income 341 92 -53 379

Note 2 commitments

EQT has commitments of future cash outfl ows based on signed agreements relating to committed amounts regarding fi nancial investments. At 31 December 2021, the EQT AB Group had remaining commitments to invest in multiple EQT funds and fund related vehicles of a total amount of EUR 603m (EUR 257m). The commitments are called over time, normally between one to fi ve years following the commitment.

1) Gross segment result relates to the segments Private Capital and Real Assets.

2) EBITDA relates to Central, Total adjusted and IFRS reported.

Geographical areas

EQT AB Group's business of providing fund management services cannot reliably and fairly be reviewed by geographical areas. EQT AB Group's fund investors may often be located in multiple jurisdictions and the funds through which the fund investors invest are located in a few centers where fund management services are provided, principally Luxembourg.

Note 3 fi nancial instruments and fair values

Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.

EQT AB Group measures fair values using the following fair value hierarchy that refl ects the signifi cance of the inputs used in making the measurements:

  • Quoted prices (unadjusted) in active markets for identical assets or liabilities (level 1)
  • Inputs other than quoted prices included within level 1 that are observable for assets or liabilities, either directly (that is, as prices) or indirectly (that is, derived from prices) (level 2)
  • Inputs for assets or liabilities that are not based on observable market data (that is, unobservable inputs) (level 3)

EQT AB Group measures investments in investment programs at fair value in the balance sheet. The fair value for these investments at 31 December 2021 was EUR 478m (EUR 167m) and is calculated using inputs that are not based on observable market data and are therefore classifi ed as level 3 in the fair value hierarchy. There has not been any transfers between levels in the fair value hierarchy during the periods presented.

Level 3 fair values (fi nancial investments)

The table below shows a reconciliation of level 3 fair values for fi nancial investments.

EURm 2021 2020
Opening balance 167 66
Net change in fair value 73 16
Acquisitions 3 -
Investments 488 93
Divestments -253 -5
Classifi ed as held for sale - -2
Balance end of period 478 167

Net change in fair value is included in "Carried interest and investment income" in the income statement as investment income.

Part of the purchase price in relation to the sale of business segment Credit was variable and dependent on the size of future funds. Depending on the size of the future funds the variable compensation (earn-out) can range between EUR 0 and EUR 50m. EQT AB Group measures the earn-out to fair value in the balance sheet. The fair value at 31 December 2021 amounted to EUR 21m (EUR 20m) and is calculated using inputs that are not based on observable market data and are therefore classifi ed as level 3 in the fair value hierarchy. A change in the fair value will be included in "net income for the period from discontinued operations" in the income statement.

Level 3 sensitivity analysis

From an EQT AB Group perspective, fi nancial investments are normally measured at fair value applying the adjusted net asset values of the investment programs. A reasonable possible change of 10 percent in the adjusted net asset value would a ect the fair value of the investments at 31 December 2021 with EUR 48m (EUR 17m). The e ect would be recognized in the income statement.

Although the EQT AB Group believes that its estimates of fair values are appropriate, the use of di erent methodologies and di erent unobservable inputs in the underlying investments of investment programs could lead to di erent measurements of fair value. Due to the number of unobservable input factors used in the valuation of the investment programs' direct investments and their broad range, in particular concerning the earnings multiples, a sensitivity analysis on these underlying unobservable input factors does not result in meaningful outcomes.

As part of the discontinued operations related to Credit, a reasonable possible change of 10 percent in the size of future funds would not have a material impact on the fair value of the earn-out as of 31 December 2021. The e ect would be recognized in net income for the period from discontinued operations.

Disclosures of fair value of fi nancial assets and fi nancial liabilities recognized at cost

During the year EQT AB has issued a sustainability-linked bond (classifi ed as an interest-bearing liability in the balance sheet) with a fi xed coupon rate linked to ESG-related objectives. Fair value as of 31 December 2021 amounts to EUR 494m (carrying amount: EUR 496m). EQT AB Group's other fi nancial instruments consist mainly of short-term receivables, accounts payable, deposits in commercial banks. The Group considers the carrying amounts of those fi nancial instruments to be reasonable approximations of their fair values.

Note 4 other operating expenses

EURm H2 2021 H2 2020 2021 2020
Administrative expenses 1) -46 -13 -83 -51
External services 1) -43 -33 -94 -52
IT expenses net of capitalization -13 -8 -22 -14
Other operating expenses - 5 - -
Other operating expenses -102 -50 -199 -117

1) In 2021 items a ecting comparability of EUR 31m (external services) and EUR 9m (administrative expenses) relates to transaction and integration costs as a result of the acquisition of Exeter and LSP. In 2020 items a ecting comparability of EUR 8m (administrative expenses) relates to a reversal of part of the provision recorded during 2019 relating to the VAT ruling.

Note 5 discontinued operations

Background to divestment of Credit

As announced in EQT's quarterly announcement on 23 January 2020, EQT initiated a review of strategic options for the business segment Credit. Following the review it was decided to divest the business segment Credit and as communicated on 18 June 2020 a signed agreement with Bridgepoint was entered into. As communicated on 26 October 2020, the transaction was completed. Part of the purchase price is variable and dependent on the size of future funds. Depending on the size of the future funds the variable compensation (earn-out) can range between EUR 0 and EUR 50m. EQT AB Group measures the earn-out to fair value in the balance sheet, see note 3. The fair value at 31 December 2021 amounted to EUR 21m (EUR 20m). The change in fair value is included in capital gain. The business segment Credit is reported as a discontinued operations together with the capital gain and costs relating to the transaction.

Income statement for discontinued operations

EURm H2 2021 H2 2020 2021 2020
Total revenues - 13 - 30
Personnel expenses - -3 - -11
Other operating expenses - -3 - -6
Total operating expenses - -6 - -17
EBITDA - 6 - 13
Margin, % - 51% - 43%
Depreciation and amortization - - - -
Operating profi t (EBIT) - 6 - 13
Net fi nancial income and expenses - - - -
Income taxes - -12 - -13
Net income - -5 - 0
Capital gain 0 113 1 113
Transaction related costs - 1 - -17
Net income for the period from
discontinued operations
0 108 1 96

Cash fl ow from discontinued operations

EURm 2021 2020
Operating cash fl ow - -9
Investing activities - -22
Financing activities - 44
Net cash fl ow for the period - 12

Note 6 business combinations

Exeter

As of 1 April 2021, EQT acquired 100 percent of Exeter Property Group (Exeter). Exeter is a leading global real estate investment manager that operates in the attractive logistics/industrial space primarily in the US and Europe. The company has a growing presence in US life science/suburban o ce and residential multi-family segments which is highly complementary to EQT's existing strength in European Real Estate. The transaction is part of EQT AB's strategic growth ambitions within real estate and creates a scaled thematic investment platform across North America and Europe. Despite EQT's high bar for strategic M&A, Exeter is one of the few opportunities that EQT has identifi ed which clears and well surpasses it. With its value-creation-focused investment approach, one of the strongest track-records in value-add real estate globally, and importantly, a people-and-performance-centric culture, EQT and Exeter are all well-aligned. Further, the combination brings 60 new clients to the EQT platform. The total consideration is EUR 1,560m, comprising new EQT AB shares EUR 927m (corresponding to 33,296,240 shares) and cash EUR 633m. Of the total consideration, EUR 249m in shares to management are subject to vesting conditions under a "leaver put option clause", meaning that if the management person becomes a bad leaver, such as voluntary resignation or termination for cause, the person will need to return the unvested shares to EQT for nil consideration. The leaver put option arrangements have from an accounting perspective been separated from the business combination. The consideration has initially been accounted for as a prepayment and will be recorded as personnel expenses over the vesting period of 1-3 years. The purchase consideration for the business combination is EUR 1,312m.

The fair value of the shares is calculated with reference to the quoted price of the EQT shares at the date of acquisition, which was SEK 284.50 per share.

Transaction costs (including M&A insurance) of EUR 27m were expensed and are included in other operating expenses.

Total consideration

EURm
Shares issued, at fair value 927
Cash consideration 633
Total consideration 1,560
Employment linked consideration (Shares issued, at fair value) -249
Purchase consideration for the business combination 1,312

Assets acquired and liabilities assumed

The fair values of the identifi able assets and liabilities as at the date of acquisition were:

EURm Fair value recognized
on acquisition
Trademarks and trade names 67
Existing contracts 259
Investor relationships 420
Right of use assets 2
Financial investments 3
Deferred tax asset 31
Receivables 14
Other current assets 11
Cash and cash equivalents 2
Interest bearing liabilities -257
Lease liabilities -2
Deferred tax liability - Intangibles -7
Current liabilities -22
The fair values of the identifi able assets and liabilities 520
Goodwill 792
Purchase consideration for the business combination 1,312

Analysis of cash fl ows on acquisition

EURm
Cash consideration (included in cash fl ows from investing activities) -633
Net cash acquired (included in cash fl ows from investing activities) 2
Transaction costs of the acquisition (included in cash fl ows from
operating activities)
-27
Net cash fl ow on acquisition -659

The goodwill mainly comprises to assembled work force and the value of the right to use the existing business as platform to start a number of new funds. Goodwill is allocated entirely to the segment Real Asset.

Trademarks and trade names relate to Exeter.

Goodwill and other PPA-related items are expected to be tax deductible except for an amount of EUR 23m. The deferred tax asset relates to the tax value of acquired carried interest.

The Group measured the acquired lease liabilities using the present value of the remaining lease payments at the date of acquisition. The right-of-use assets were measured at an amount equal to the lease liabilities.

From the date of acquisition, Exeter contributed EUR 134m of revenue and EUR 85m to profi t before tax from continuing operations of the Group. If the combination had taken place at the beginning of the year, revenue from continuing operations would have been EUR 1,625m and profi t before tax from continuing operations for the Group would have been EUR 893m.

LSP

As of 10 November 2021 EQT announced the signing of an agreement to acquire LSP ("Life Sciences Partners"), a leading European life sciences venture capital fi rm with approximately EUR 2.2 billion of assets under management (AUM) and a team of 34 FTEs. LSP, headquartered in Amsterdam, the Netherlands, is a venture capital fi rm that

invests in innovative companies with strong scientifi c and clinical rationale across several life sciences strategies. It was founded in 1998 and is today one of Europe's largest and most experienced life sciences investment fi rms. LSP will strengthen EQT's position as one of the leading and most active private markets investors in the healthcare sector. LSP is expected to generate approximately EUR 37m in revenues and approximately EUR 24m in EBITDA (excluding carried interest) during 2021.

EQT will acquire 100 percent of the LSP management company and 20 percent of the right to carried interest in selected LSP funds. In addition, EQT AB will be entitled to 35 percent of the carried interest of future funds, which is in line with existing EQT policies.

Upfront consideration amounts to EUR 450m (on a cashand debt free basis) comprising of 25 percent cash and 75 percent EQT AB publicly traded shares (through issue of EQT AB ordinary shares, with the number of shares to be issued determined by the 10 day VWAP of EQT AB ordinary shares as of signing equal to approximately 7.2 million shares, corresponding to a dilution of approximately 1 percent). In addition, a potential earn-out payment of EUR 25m will be made if certain short-term fundraising targets are met.

Share consideration for LSP's owners will be subject to customary lock-up provisions which will expire following the fourth anniversary of the completion of the transaction (or, if earlier, by the end of Q1 2026).

The transaction is subject to customary closing conditions, including antitrust, regulatory and certain fund investor clearances. The transaction is expected to close in Q1 2022.

Current transaction costs amounts to EUR 5m and is included in cash fl ow from operating activities.

Measure Defi nition Reason for use Alternative performance measures (APM)
Adjusted
total
revenue
Total revenue adjusted for fair value step-up on
acquired contractual right to carried interest from
EQT VI, EQT VII and selected funds.
For revenue adjustments related to the accounting
treatment of change of entitlement to revenue from
EQT VI, EQT VII and selected funds, see note 1.
Total revenue adjusted for fair value step-up on
acquired contractual right to carried interest from
EQT VI, EQT VII and selected funds, implying that (i)
revenue recognition from the date of the acquisition
will be consistent with the valuation principles
used for previously owned right to carried interest
entitlements and (ii) closer correlation between
recognized revenues from carried interest and
investment income and expected cash to be received.
To increase the understanding of the development of the
operations and the fi nancial position of EQT AB Group, EQT
presents some alternative performance measures in addition
to fi nancial measures defi ned by IFRS. EQT believes these
measures provide a better understanding of the trends of
the fi nancial performance and that such measures, which
are not calculated in accordance with IFRS are useful infor
mation to investors combined with other measures that are
calculated in accordance with IFRS.
Gross segment
result
Total revenue adjusted for fair value step-up
on acquired contractual rights to carried
interest from EQT VI, EQT VII and selected funds
less directly incurred expenses by business
segment.
For revenue adjustments related to the accounting
treatment of change of entitlement to revenue from
EQT VI, EQT VII and selected funds, see note 1.
Gross segment result provides an overview of the
direct contribution of each business segment.
These alternative performance measures should not be
considered in isolation or as a substitute to performance
measures derived in accordance with IFRS. In addition, such
measures, as defi ned by EQT, may not be comparable to
other similarly titled measures used by other companies.
Gross segment
margin
Gross segment result divided by Adjusted
total revenues by business segment.
Gross segment margin provides an overview of the
profi tability by each business segment.
EBITDA EBIT excluding depreciation and amortization of
property plant and equipment and intangible assets
and amortization of acquisition related intangible
assets.
EBITDA provides an overview of the profi tability of the
operations.
EBITDA
margin, %
EBITDA divided by Total revenue. EBITDA margin is a useful measure for showing the
profi tability of the operations relative to total revenue
generated by the Group during the period.
Measure Defi nition Reason for use
Adjusted
EBITDA
EBITDA adjusted for items a ecting comparability
and revenue adjustments.
Items a ecting comparability means items that
are reported separately due to their character
and amount. For a specifi cation of items a ecting
comparability, see note 1.
For revenue adjustments related to the accounting
treatment of change of entitlement to revenue from
EQT VI, EQT VII and selected funds, see note 1.
Adjusted EBITDA is a useful measure for showing
profi tability of the operations and increases the
comparability between periods.
Adjusted
EBITDA
margin, %
Adjusted EBITDA divided by Adjusted total
revenue.
Adjusted EBITDA margin is a useful measure for
showing the profi tability of the operations and
increases the comparability between periods, relative
to total revenue generated by the Group during the
period.
Adjusted
net income
Net income adjusted for items a ecting
comparability and revenue adjustments.
Items a ecting comparability means items
that are reported separately due to their
character and amount, see note 1.
Revenue adjustments related to the accounting
treatment of change of entitlement to revenue from
EQT VI, EQT VII and selected funds, see note 1.
Adjusted net income is a useful measure for showing
the profi tability generated by the Group as this
measure is adjusted for items a ecting comparability
between periods.
Adjusted
earnings
per share
Adjusted net income in relation to average
number of shares.
Adjusted earnings per share is a useful measure for
showing the profi tability per share generated by the
Group as this measure is adjusted for items a ecting
comparability between periods.
Financial
net cash
Cash, cash equivalents and short-term loan
receivable less interest-bearing liabilities (current
and non current).
Financial net cash / (net debt) is used to assess the
Group's fi nancial position in terms of the possibility to
make strategic investments, payment of dividend and
fulfi llment of fi nancial commitments.

Adjusted total revenue

EURm H2 2021 H2 2020 2021 2020
Total revenue 888 444 1,596 709
Revenue adjustments 25 56 27 53
Adjusted total revenue 912 501 1,623 762

Adjusted earnings per share, basic

EURm H2 2021 H2 2020 2021 2020
Adjusted net income, EURm 557 269 989 330
Average number of shares, basic 986,993,652 953,349,306 978,676,908 953,209,150
Adjusted earnings per share, basic, EUR 0.564 0.283 1.011 0.346

Adjusted EBITDA / Adjusted net income / Adjusted EPS

EURm H2 2021 H2 2020 2021 2020
Net income for the period from continuing operations 548 224 909 283
Income taxes -67 20 -31 28
Net fi nancial income and expenses -6 -0 -0 -6
Operating profi t (EBIT) 475 243 878 305
Amortization of acquisition related intangible assets 37 - 55 -
Depreciation and amortization 21 19 37 35
EBITDA 533 261 970 340
Revenue adjustments 25 52 27 53
Items a ecting comparability 49 -8 102 -8
Adjusted EBITDA 608 305 1,100 385
Depreciation and amortization -21 -19 -37 -35
Amoritzation of acquisiton related intangible assets - - - -
Net fi nancial income and expenses 6 0 0 6
Income taxes (including tax on adjustments) -36 -18 -73 -27
Adjusted net income for the period from continuing operations 557 269 989 330

Adjusted earnings per share, diluted

EURm H2 2021 H2 2020 2021 2020
Adjusted net income, EURm 557 269 989 330
Average number of shares, diluted 987,247,900 953,759,207 978,931,156 953,619,051
Adjusted earnings per share, diluted, EUR 0.564 0.283 1.010 0.346

Financial net cash / (Net debt)

EURm 2021 2020
Cash and cash equivalents 588 878
Interest-bearing liabilities - non-current 1) -500 -
Financial net cash / (Net debt) 88 878

1) Nominal amount.

Defi nitions

Active funds

Funds currently investing or with not yet realized investments.

AUM

Assets Under Management ("AUM") represents the total committed capital from fund investors and net invested capital to which the EQT AB Group is entitled to receive management fees. All of the Group's AUM is fee-generating.

Committed capital

The total amounts that fund investors agree to make available to a fund during a specifi ed time period.

Commitment period / Investment period

First phase of a fund lifecycle after fundraising, in which most of a fund's committed capital is invested into portfolio companies. Management fees are normally based on committed capital during this period.

Current Gross MOIC (Multiple of Invested Capital)

A fund's Gross MOIC based on the current total value and invested capital.

E ective management fee rate

Weighted average management fee rate for all EQT funds contributing to AUM in a specifi c period

EQT

Where used on its own, is an umbrella term and may refer interchangeably to the EQT AB Group, SEP Holdings Group and/ or EQT funds, as the context requires.

EQT AB Group or the Group

EQT AB and/or any one or more of its direct or indirect subsidiaries (for the avoidance of doubt excluding the EQT funds and their portfolio companies).

Exits

Cost amount of realized investments (realized cost) from an EQT fund.

Expected Gross MOIC

A fund's expected Gross MOIC at termination, when a fund is fully realized, based on the estimated total value and invested capital upon realization.

Final close

The date determined for each fund upon which admissions to the fund by investors are last accepted by the fund manager

FTE

The number of full-time equivalent personnel on EQT AB Group's payroll.

FTE+

The number of full-time equivalent personnel and contracted personnel working for EQT AB Group.

Fund size Total committed capital for a specifi c fund.

Gross infl ows

New commitments through fundraising activities or increased investments in funds charging fees on net invested capital.

Gross fund exits

Value of realized investments (realized value) from an EQT fund. Refers to signed realizations in a given period.

Gross MOIC Total value of investments divided by total invested capital.

Invested capital Committed capital that fund investors have invested in a fund.

Investment level / % Invested

Measures the share of a fund's total commitments that has been utilized. Calculated as the sum of (i) closed and/or signed investments, including announced public o ers, (ii) any earn-outs and/or purchase price adjustments and (iii) less any expected syndication, as a % of a fund's committed capital.

Investments

Signed investments by an EQT fund.

Key funds

Funds with commitments that represent more than 5% of total commitments in active funds, respectively, as well as EQT Infrastructure II.

Net invested capital

Invested capital not yet realized (remaining cost). Manage-

ment fees are generally based on net invested capital after the commitment period / investment period.

Post-commitment period / Divestment period

Phase of a fund lifecycle after the commitment period, in which most of a fund's investments are realized. Management fees are normally based on the net invested capital during the period.

Private Capital

Business segment comprised of business lines EQT Private Equity, EQT Ventures, EQT Growth, EQT Public Value and EQT Future.

Real Assets

Business segment comprised of business lines EQT Infrastructure and EQT Exeter.

Realized value / (Realized cost)

Value (cost) of an investment, or parts of an investment, that at the time has been realized.

Remaining value / (Remaining cost)

Value (cost) of an investment, or parts of an investment, currently owned by the EQT funds.

Start date

A fund's start date is the earlier of the fi rst investment or the date when management fees are charged from fund investors.

Step-down

Step-downs in AUM generally resulting from the end of the investment period in an existing fund or when a subsequent fund starts to invest. Fees in a specifi c fund will normally be charged on net invested capital post step-down.

Target Gross MOIC

Measure used in fundraising of an EQT fund as a fund's target level of investment return based on Gross MOIC.

29

About EQT

EQT is a purpose-driven global investment organization focused on active ownership strategies. With a Nordic heritage and a global mindset, EQT has a track record of almost three decades of delivering consistent and attractive returns across multiple geographies, sectors and strategies. Uniquely, EQT is the only large private markets fi rm in the world with investment strategies covering all phases of a business' development, from start-up to maturity. EQT today has EUR 73.4 billion in assets under management across 28 active funds within two business segments – Private Capital and Real Assets.

With its roots in the Wallenberg family's entrepreneurial mindset and philosophy of long-term ownership, EQT is guided by a set of strong values and a distinct corporate culture. EQT manages and advises funds and vehicles that invest across the world with the mission to future-proof companies, generate attractive returns and make a positive impact with everything EQT does.

The EQT AB Group comprises EQT AB (publ) and its direct and indirect subsidiaries, which include general partners and fund managers of EQT funds as well as entities advising EQT funds. EQT has o ces in 24 countries across Europe, Asia-Pacifi c and the Americas and approximately 1,200 employees.

More info: www.eqtgroup.com

Follow EQT on LinkedIn, Twitter, YouTube and Instagram

Our values What we stand for

High performing Respectful Entrepreneurial Informal Transparent

Purpose Why we exist

To future-proof companies and make a positive impact.

Vision What we strive for

To be the most reputable investor and owner.

Mission

What we do and how

With the best talent and network around the world, EQT uses a thematic investment strategy and distinctive value creation approach to future-proof companies, creating superior returns to EQT's investors and making a positive impact with everything we do.

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