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Latour

Interim / Quarterly Report Aug 23, 2021

2937_ir_2021-08-23_96a1ad55-578d-4fb9-9813-7527d43fea35.pdf

Interim / Quarterly Report

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INTERIM REPORT JANUARY – JUNE

Interim report January –June 2021

NET ASSET VALUE AND THE LATOUR SHARE

  • The net asset value rose to SEK 188 per share, compared with SEK 153 per share at the start of the year. This is an increase of 25.4 per cent. By comparison, the Stockholm Stock Exchange's Total Return Index (SIXRX) increased by 22.4 per cent. The net asset value was SEK 197 per share at 20 August.1
  • The total return on the Latour share was 42.3 per cent during the period measured against the SIXRX, which rose 22.4 per cent.

INDUSTRIAL OPERATIONS

The second quarter

  • The industrial operations' order intake rose 61 per cent to SEK 5,676 m (3,527 m), which represents a 51 per cent increase for comparable entities adjusted for foreign exchange effects.
  • The industrial operations' net sales rose 34 per cent to SEK 4,748 m (3,542 m), which represents a 26 per cent increase for comparable entities adjusted for foreign exchange effects.
  • The industrial operations' operating profit increased by 59 per cent to SEK 753 m (474 m), which equates to an operating margin of 15.9 (13.4) per cent for continuing operations.
  • Produal, within the Latour Industries business area, acquired the Finnish company HK Instruments OY in May. Latour Future Solutions made an investment in Aqua Robur Technologies AB in June.

January – June

  • Within Latour Industries, January saw the acquisitions of Vega S.R.L. and Elsys AB finalised and the Danish company VM Kompensator A/S acquired. Hultafors Group finalised the acquisitions of Fristads AB, Kansas A/S, Kansas GmbH and Leijona Group Oy on 1 March.
  • The industrial operations' order intake rose 35 per cent to SEK 10,176 m (7,523 m), which represents a 31 per cent increase for comparable entities adjusted for foreign exchange effects.
  • The industrial operations' net sales rose 21 per cent to SEK 8,672 m (7,172 m), which represents a 17 per cent increase for comparable entities adjusted for foreign exchange effects.
  • Operating profit increased by 43 per cent to SEK 1,322 m (922 m), which equates to an operating margin of 15.2 (12.9) per cent for continuing operations.

THE GROUP

  • Consolidated net sales totalled SEK 8,810 m (7,283 m), and profit after financial items was SEK 2,659 m (2,925 m). A revaluation of Alimak has had a positive impact on this year's income statement in the amount of SEK 189 m. Last year's income statement was positively affected by items impacting comparability in the amount of SEK 1,359 m.
  • Consolidated profit after tax was SEK 2,390 m (2,746 m), which is equivalent to SEK 3.74 (4.29) per share.
  • The Group reported net debt of SEK 7,532 m (6,843 m). Net debt, excluding lease liabilities recognised under IFRS 16, was SEK 6,748 m (6,267 m) and is equivalent to 5 (7) per cent of the market value of total assets.
  • The Board's proposal for a dividend of SEK 3 per share for the 2020 financial year was approved by the Annual General Meeting.

INVESTMENT PORTFOLIO

• During the first half of the year, the value of the investment portfolio increased by 22.2 per cent adjusted for changes in the portfolio. The benchmark index (SIXRX) rose 22.4 per cent.

EVENTS AFTER THE REPORTING PERIOD

• On 5 July, Swegon signed an agreement to acquire a majority shareholding of the Finnish software company 720° (Seven Twenty degrees). And on 9 July, Aritco, within Latour Industries, signed an agreement to acquire the entire shareholding of the Swedish company Motala Hissar.

1 The calculation of the net asset value on 20 August was based on the value of the investment portfolio at 1.00 p.m. on 20 August, and the same values as at 30 June were used for the unlisted portfolio.

LATOUR AT A GLANCE

Investment AB Latour is a mixed investment company consisting primarily of wholly-owned industrial operations and an investment portfolio of listed holdings in which Latour is the principal owner or one of the principal owners. The investment portfolio consists of nine substantial holdings that had a market value of SEK 82 billion as at 30 June 2021. The wholly-owned industrial operations are grouped into five business areas: Caljan, Hultafors Group, Latour Industries, Nord-Lock Group and Swegon. They generate annual sales amounting to approximately SEK 16 billion.

Comments from the CEO

"The development seen during the second quarter was very favourable for Latour. Industrial operations delivered record earnings with good organic growth. Although the pandemic is not over, the negative effects of measures such as restrictions and lockdowns gradually eased during the quarter. Should we encounter any further setbacks, we are well prepared to quickly adapt to new conditions as they arise. During the quarter, challenges regarding the supply of goods were significant. Component shortages, supply chain disruptions and increased raw material prices have affected our companies to varying extents. Product prices have been increased to compensate for rising raw material prices, not least that of steel.

Order intake for the quarter was up 51 per cent and invoiced sales 26 per cent when adjusted for acquisitions and foreign exchange effects. Prior-year comparatives have been negatively affected by the pandemic, although growth has been significant even compared to 2019. Our operations are well positioned in markets with good growth potential, as reflected in the reported strong growth.

Operating profit increased by 59 per cent in the quarter to SEK 753 m (473 m) with a strong operating margin of 15.9 (13.4) per cent. In absolute terms, this is our best quarter to date. This strong performance is driven to some extent by continued strict cost management but mostly by increased volumes.

We are maintaining our high investment rate and continuing to invest in product development, sales and marketing to retain our competitiveness and increase our market shares. The increasing volumes resulting from the strong growth of our industrial operations also require investments in production and logistics as well as the workforce, and several of our business areas are recruiting many new employees, which is pleasing.

Sustainability and digitalisation remain, as always, important focus areas for Latour. We have made great progress, but as owners we want to push for even greater progress. During the quarter, we began implementing TCFD (Task Force on Climate Related Financial Disclosures) at ownership level as well as across our business areas. TCFD aims to identify and analyse risks and opportunities linked to climate change, in both the short term and the long term. Following the extreme weather seen in various parts of the world this summer, the relevance has increased further for this work. We plan to publish the outcome of our analyses in our sustainability report for 2021.

The level of acquisition activity remains high. Produal, part of Latour Industries, acquired the Finnish company HK Instruments in May while Latour Future Solutions made an investment in Aqua Robur Technologies AB in June. After the second quarter came to an end, Swegon made an investment in the software company 720° to strengthen its digital services offering while Aritco signed an agreement to acquire Motala Hissar. Read more about our acquisitions on page 4.

Since the beginning of the year, the investment portfolio has increased by 22.2 per cent when adjusted for portfolio changes, while the benchmark index (SIXRX) increased by 22.4 per cent. Essentially all of our listed holdings have submitted their reports, showing favourable growth in order intake, invoicing and earnings, again confirming that we have quality companies in our portfolio. Acquisition activities are fervent here too, with, for example, ASSA ABLOY announcing four acquisitions during the quarter and Sweco three. The net asset value in Latour increased during the first half of the year by 25.4 per cent to SEK 188 per share.

All things considered, a very strong first half of the year, and we are pleased with how we have handled the pandemic thus far, in terms of both employee health and protecting and developing our holdings."

Johan Hjertonsson President and Chief Executive Officer

Industrial operations

Order intake, invoiced sales and earnings

During the second quarter, order intake grew by 61 per cent to SEK 5,676 m (3,527 m), with organic growth accounting for 51 per cent of this. Invoiced sales rose 34 per cent to SEK 4,748 m (3,542 m), which represents a 26 per cent increase for comparable entities and when adjusted for foreign exchange effects. Operating profit in the wholly-owned industrial operations increased by 59 per cent during the quarter to SEK 753 m (474 m). The operating margin was 15.9 (13.4) per cent.

The above figures only include subsidiaries of the whollyowned business areas. See the separate report on page 5.

Acquisitions/disposals

On 27 May, Produal, within Latour Industries, acquired the entire shareholding of the Finnish company HK Instruments Oy, which generates net sales of EUR 8 m and has 50 employees. HK Instruments has its head office and manufacturing operations in Muurame, Finland, and offers advanced measuring devices for building automation. The company specialises in technologically advanced measuring instruments for applications within heating, ventilation and air conditioning, encompassing various pressure transmitters, switches, liquid meters and gas detectors.

On 11 June, Latour Future Solutions made an investment in Aqua Robur Technologies AB by means of a directed new issue of shares, making Latour Future Solutions a minority shareholder. Aqua Robur designs and manufactures IoT devices, sensors, energy-harvesting products and software for the water industry. The company offers water utilities complete solutions for digitalising their water networks by collecting data from all types of water pipes to enable them to secure safe and efficient water supply systems for the future.

Earlier in the year, four acquisitions were finalised within our wholly-owned industrial operations. On 8 January, Densiq, within Latour Industries, acquired the entire shareholding of the Danish company VM Kompensator A/S, which in 2020 generated net sales of DKK 23 m. The company is a leading Danish designer and manufacturer of compensators for use in industrial applications.

In January, Latour Industries finalised the acquisition of the Italian company VEGA S.R.L. (VEGA) while Bemsiq, within Latour Industries, finalised the acquisition of the Swedish company Elsys. On 1 March, Hultafors Group finalised the acquisitions of Fristads AB, Kansas A/S, Kansas GmbH and Leijona Group Oy.

Events after the reporting period

On 5 July, Swegon signed an agreement to acquire a majority shareholding of the Finnish software company 720° (Seven Twenty degrees). The company offers software that can analyse, measure and visualise the indoor environments of buildings. 720° has eight employees and generated sales of EUR 0.5 m in 2020. This investment will speed Swegon's expansion within digital indoor environment services and strengthen its position as a leading supplier of products and services for indoor environments. The services offered by 720° are currently used in more than 200 buildings, primarily in Finland.

On 9 July, Aritco, within Latour Industries, signed an agreement to acquire the entire shareholding of the Swedish company Motala Hissar, a well-established and leading platform lift manufacturer. The company has its head office, development operations and production facilities in Motala while sales are handled primarily by distributors spread across much of Europe. Net sales for 2020 totalled some SEK 200 m, with the majority being export sales. The company has about 50 employees.

Industrial operations summary

Business area results

Net sales Operating profit Operating margin %
2021 2020 2021 2020 2021 2020 2021 2020 2021 2020 2021 2020
SEK m Q2 Q2 6 mths 6 mths Q2 Q2 6 mths 6 mths Q2 Q2 6 mths 6 mths
Caljan 361 219 570 441 61 27 80 56 17.0 12.8 14.1 12.8
Hultafors Group 1,473 839 2,586 1,684 266 114 449 222 18.0 13.6 17.4 13.2
Latour Industries 974 689 1,861 1,501 102 48 214 119 10.4 7.0 11.5 7.9
Nord-Lock Group 376 324 729 681 97 84 196 181 26.0 25.8 26.9 26.6
Swegon 1,566 1,472 2,927 2,866 227 201 383 344 14.5 13.7 13.1 12.0
Eliminations - -1 -1 -1 - - - - - - - -
4,748 3,542 8,672 7,172 753 474 1,322 922 15.9 13.4 15.2 12.9
Part-owned subsidiaries 75 63 138 111 4 2 5 2 5.0 3.5 3.5 1.7
4,823 3,605 8,810 7,283 757 476 1,327 924 15.7 13.2 15.1 12.7
Gain/loss from sale/purchase of
businesses - - - - -4 -10 -18 -27
Other companies and items - - - - -12 -9 -22 -17
4,823 3,605 8,810 7,283 741 457 1,287 880
Effect IFRS 16 - - - - - 4 1 6
4,823 3,605 8,810 7,283 741 461 1,288 886
Operating capital ¹ Return on operating capital % Growth in net sales, 2021 %
2021 2020 2021 2020
SEK m Trailing 12 Trailing 12 Trailing 12 Trailing 12 Total Organic Currency Acquisitions
Caljan 2,581 1,806 8.9 4.2 29.2 37.8 -6.3 -
Hultafors Group 4,063 3,532 19.4 12.9 53.5 30.0 -5.2 24.6
Latour Industries 3,827 3,350 11.1 7.6 24.0 18.2 -3.0 8.2
Nord-Lock Group 1,194 1,167 27.7 29.7 7.1 15.3 -7.2 -
Swegon 3,196 3,301 23.8 20.8 2.1 3.2 -3.4 2.5
Total 14,861 13,156 17.1 13.8 20.9 16.6 -4.4 8.5

¹ Calculated as total assets less cash and other interest-bearing assets and less non-interest-bearing liabilities. Calculated on the average for the past 12 months.

Industrial operations trailing 12 months

2021 2020 2021 2020 2020 Trailing
(MEUR) Q2 Q2 6 mths 6 mths Full Year 12 mths
Net sales 35.6 20.5 56.3 41.4 112.1 127.0
EBITDA 6.6 2.9 9.0 6.1 21.3 24.3
EBITDA¹ 6.6 2.8 8.9 5.9 21.0 24.0
EBITA¹ 6.2 2.7 8.2 5.6 20.3 22.9
EBIT¹ 6.1 2.5 7.9 5.3 19.7 22.4
EBITA %¹ 17.4 13.0 14.6 13.6 18.1 18.0
EBIT %¹ 17.0 12.2 14.1 12.8 17.6 17.6
Total growth % 73.3 - 35.9 - 21.6
Organic % 75.4 -22.9 37.8 -9.1 22.3
Exchange effects % -1.2 0.1 -1.4 0.3 -0.6
Acquisitions % - - - - -
Average number of employees 568 487 547 484 493
¹ Excl. IFRS 16.

Highlights

  • High demand results in strong order intake of EUR 85 m during the quarter and a new order backlog record at the end of the period.
  • Net sales develops extremely well during the quarter, surpassing the previous year by 75 per cent.
  • To enable growth, extensive recruitment activities have been implemented during the first half of the year, with further recruitment activities planned for the third quarter.
  • Increased raw material prices and component shortages require a strong focus on securing supply chains and access to essential components to avoid delays in customer deliveries.
  • Caljan's expansion continues at an undiminished pace. The construction of the 10,000 m² factory in the USA is completed and the first products are ready for delivery.

Breakdown of net sales

2021 2020 2021 2020 2020 Trailing
(MEUR) Q2 Q2 6 mths 6 mths Full Year 12 mths
Telescopics 22.9 13.4 32.0 28.3 59.5 64.0
Document Handling & Labelling 0.9 1.5 2.2 2.4 10.0 9.8
Depot Automation Solutions 4.3 1.1 7.9 1.5 18.2 24.6
Aftermarket 7.5 4.5 14.2 9.3 24.4 28.6
35.6 20.5 56.3 41.4 112.1 127.0
(SEK m) 2021
Q2
2020
Q2
2021
6 mths
2020
6 mths
2020
Full Year
Trailing
12 mths
Net sales 1,473 839 2,586 1,684 3,641 4,543
EBITDA 297 130 500 254 628 874
EBITDA¹ 286 123 481 241 602 842
EBITA¹ 272 116 458 227 573 804
EBIT¹ 266 114 449 222 561 788
EBITA %¹ 18.5 13.9 17.7 13.5 15.7 17.7
EBIT %¹ 18.0 13.6 17.4 13.2 15.4 17.3
Total growth % 75.6 21.7 53.5 26.0 25.7
Organic % 36.9 -3.1 30.0 -1.1 7.3
Exchange effects % -4.8 -0.1 -5.2 1.1 -1.8
Acquisitions % 34.7 25.8 24.6 26.0 19.3
Average number of employees 1,676 978 1,667 980 977
¹ Excl. IFRS 16.

Highlights

  • Continued exceptional sales development with organic growth of 37 per cent during the quarter.
  • A combination of strict cost control and high volumes results in an operating margin of 18.0 per cent, to be compared with 13.6 per cent for the same quarter in 2020.
  • Increasing supply chain challenges, mainly due to higher purchase prices and delivery disruptions for products and components imported from Asia.
  • The integration of Fristads, Kansas and Leijona progresses well, with the companies developing favourably since the acquisition.
  • Hultafors Group's new distribution centre in Poland is commissioned during the quarter.

Breakdown of net sales

2021 2020 2021 2020 2020 Trailing
(SEK m) Q2 Q2 6 mths 6 mths Full Year 12 mths
PPE/Workwear 985 462 1,691 938 2,066 2,819
Hardware 488 376 895 746 1,575 1,724
1,473 839 2,586 1,684 3,641 4,543
Pro forma adjustment¹ 807
Trailing 12 month pro forma 5,350

¹ Pro forma for completed acquisitions.

Caljan is a global supplier of automation technology for parcel handling in the logistics and e-commerce sectors. Caljan's products help packing companies, distributors and manufacturers around the world to optimise their supply chains. Flows are increased, costs are reduced and working environments are made safer and more ergonomic. Caljan has its head office in Aarhus, Denmark, and subsidiaries in the USA and several European countries.

Hultafors Group offers products in the Personal Protective Equipment/Workwear and Hardware segments. The products are marketed under brands with strong positions in their respective markets: Snickers Workwear, Hultafors, Solid Gear, EMMA Safety Footwear, Toe Guard, Hellberg Safety, Wibe Ladders, CLC Work Gear, Johnson Level & Tool, EripioWear, Kuny's, Fristads, Kansas and Leijona. Hultafors Group is also a distributor for the German manufacturing company Fein in the Swedish market.

2021 2020 2021 2020 2020 Trailing
(SEK m) Q2 Q2 6 mths 6 mths Full Year 12 mths
Net sales 974 689 1,861 1,501 3,081 3,441
EBITDA 129 77 269 176 425 520
EBITDA¹ 117 63 245 150 374 469
EBITA¹ 105 52 221 127 328 422
EBIT¹ 102 48 214 119 312 407
EBITA %¹ 10.8 7.6 11.9 8.5 10.7 12.3
EBIT %¹ 10.4 7.0 11.5 7.9 10.1 11.8
Total growth % 41.3 -12.6 24.0 -1.7 0.2
Organic % 31.3 -19.8 18.2 -11.5 -8.0
Exchange effects % -2.6 -1.4 -3.0 -0.1 -1.6
Acquisitions % 10.5 10.4 8.2 11.1 10.6
Average number of employees 1,780 1,545 1,768 1,539 1,547

¹ Excl. IFRS 16.

Highlights

  • Both order intake and net sales at considerably higher levels than the previous year.
  • Operating profit develops well, despite negative impact of a non-recurring cost of SEK 20 m.
  • Supply chain challenges and increased raw material prices have a short-term impact on gross margins.
  • Covid-19 continues to cause difficulties in some regions, primarily impacting the ability to visit customers and conduct service.
  • Acquisition of the entire shareholding of the Finnish company HK Instruments OY. Agreement to acquire Motala Hissar AB after the reporting period. More details can be found on page 4.

Breakdown of net sales

2021 2020 2021 2020 2020 Trailing
(SEK m) Q2 Q2 6 mths 6 mths Full Year 12 mths
Bemsiq 210 173 417 370 725 771
Aritco Group 258 183 505 405 843 942
Vimec 125 84 226 185 450 492
VEGA 64 - 121 - - 121
MS Group 135 109 251 237 470 484
LSAB 140 105 268 236 445 478
Densiq 48 37 86 72 159 173
Elimination -7 -2 -13 -3 -11 -20
974 689 1,861 1,501 3,081 3,441
Pro forma adjustment¹ 272

Trailing 12 month pro forma 3,713

¹ Pro forma for completed acquisitions.

2021 2020 2021 2020 2020 Trailing
(SEK m) Q2 Q2 6 mths 6 mths Full Year 12 mths
Net sales 376 324 729 681 1,275 1,323
EBITDA 117 99 234 212 380 402
EBITDA¹ 109 92 218 199 353 372
EBITA¹ 100 86 200 186 326 340
EBIT¹ 97 84 196 181 316 331
EBITA %¹ 26.5 26.5 27.4 27.3 25.5 25.7
EBIT %¹ 26.0 25.8 26.9 26.6 24.8 25.0
Total growth % 15.8 -17.8 7.1 -12.5 -12.0
Organic % 24.4 -18.2 15.3 -14.1 -10.1
Exchange effects % -6.9 0.4 -7.2 1.9 -2.1
Acquisitions % - - - - -
Average number of employees 614 562 599 576 566
¹ Excl. IFRS 16.

Highlights

  • Strong organic growth during the quarter, driven by EMEA and Americas, across all technologies, despite a lack of major project deliveries.
  • Order intake significantly higher than invoicing, which is reassuring for the future.
  • Increased raw material costs have a negative effect on profitability during the quarter. Price adjustments have been made and will gradually attain full effect during the third and fourth quarters.
  • Further growth initiatives have been implemented within, among others, Expander. A webshop have been launched in Japan.
  • Recruitment of new personnel have been made to meet the rising demand.
  • The video "When Safety Really Matters" won a silver medal in the Video B2B category at the Swedish Content Awards.

Breakdown of net sales

2021 2020 2021 2020 2020 Trailing
(SEK m) Q2 Q2 6 mths 6 mths Full Year 12 mths
EMEA 174 123 339 302 564 601
Americas 93 79 180 179 331 332
Asia Pacific 109 122 210 200 379 390
376 324 729 681 1,275 1,323
Pro forma adjustment¹ -
Trailing 12 month pro forma 1,323

¹ Pro forma for completed acquisitions.

Latour Industries consists of a number of operating areas, each with its own business concept and business model. Our ambition is to develop independent entities within the business area, so that they are eventually able to become established as separate business areas within Latour.

Nord-Lock Group is a world leader in secure bolting solutions. The Group offers a wide range of innovative technologies including Nord-Lock wedge-locking, Superbolt multi-jackbolt tensioning, Boltight hydraulic tensioning and Expander System pivot technology. With a global sales organization and international partners the customers benefit from bolting expertise and the optimum solution for any bolting challenge.

2021 2020 2021 2020 2020 Trailing
(SEK m) Q2 Q2 6 mths 6 mths Full Year 12 mths
Net sales 1,566 1,472 2,927 2,866 5,614 5,675
EBITDA 264 239 456 418 867 905
EBITDA¹ 250 223 428 387 806 847
EBITA¹ 230 205 390 352 736 774
EBIT¹ 227 201 383 344 721 760
EBITA %¹ 14.7 13.9 13.3 12.3 13.1 13.6
EBIT %¹ 14.5 13.7 13.1 12.0 12.8 13.4
Total growth % 6.4 -10.2 2.1 -4.7 -6.2
Organic % 7.5 -11.9 3.2 -7.2 -7.0
Exchange effects % -2.7 -1.4 -3.4 -0.1 -2.1
Acquisitions % 1.7 3.4 2.5 2.7 3.0
Average number of employees 2,509 2,634 2,637 2,614 2,625

Highlights

¹ Excl. IFRS 16.

  • Fewer restrictions promote recovery in several markets. Good growth in Sweden and the UK, among others.
  • Order intake sees organic growth of 28 per cent.
  • High profitability driven by factors such as increased productivity.
  • Strong price inflation for raw materials mitigated by measures such as price increases and cost savings.
  • Supply chain disruptions pose operational challenges.

Breakdown of net sales

2021 2020 2021 2020 2020 Trailing
(SEK m) Q2 Q2 6 mths 6 mths Full Year 12 mths
Sweden 351 328 658 634 1,178 1,201
Rest of Nordic region 284 292 553 566 1,085 1,072
Rest of world 931 852 1,716 1,666 3,351 3,402
1,566 1,472 2,927 2,866 5,614 5,675
Pro forma adjustment¹ 36
Trailing 12 month pro forma 5,711

¹ Pro forma for completed acquisitions.

2021 2020 2021 2020 2020 Trailing
(SEK m) Q2 Q2 6 mths 6 mths Full Year 12 mths
Air Handling Unit 449 399 833 811 1,548 1,570
Cooling Heating 341 342 596 608 1,194 1,182
Room Unit 332 344 618 658 1,269 1,229
Services 110 96 217 192 410 435
Residential 145 141 300 276 544 568
North America 84 82 158 158 322 322
UK 193 153 371 328 664 707
Eliminations -88 -85 -167 -165 -337 -339
1,566 1,472 2,927 2,866 5,614 5,675

Swegon provides components and innovative system solutions that create a good indoor climate and contribute to significant energy savings in all types of buildings. Swegon's products constitute a turnkey solution for the perfect indoor climate.

The Latour share's net asset value

In order to facilitate the evaluation of Latour's net asset value, Latour provides an estimated range of the value (Enterprise Value) for each business area based on EBIT multiples. A detailed description can be found on page 31 of Latour's Annual Report for 2020.

In some cases, the valuation multiples for comparable companies span over a very big range. For this reason, the multiples may be adjusted in order to avoid unreasonable values. The indicative value stated below is not a complete market valuation of Latour's holdings.

During the period, the net asset value increased to SEK 188 per share from SEK 153 at the start of the year. The net asset value thus increased by 25.4 per cent, which can be compared against the SIXRX which increased by 22.4 per cent.

For some time, Latour's guideline for the net asset value has been considerably lower than the value that the stock market assigns to Latour's listed share. The share price was SEK 281 at 30 June 2021, to be compared with the indicated net asset value of SEK 188. As stated above, Latour does not claim that the valuation of the wholly-owned industrial operation is anything other than a cautious indication. A net asset value can be calculated from different starting points. For example, the entire industrial operations could be compared with other established listed industrial groups with mixed industrial holdings and a distinct growth agenda, where the EV/EBIT multiple for these companies is significantly higher.

SEK m Net sales¹ EBIT¹ EBIT multiple Valuation²
Range
Valuation²
Average
Valuation²
SEK/share³
Range
Caljan 1,304 231 19 – 23 4,389 –
5,313
4,851 7 8
Hultafors Group 5,350 845 13 – 17 10,985 – 14,365 12,675 17 23
Latour Industries 3,703 455 16 – 20 7,281 –
9,101
8,191 11 14
Nord-Lock Group 1,323 331 15 – 19 4,965 –
6,289
5,627 8 10
Swegon 5,711 763 16 – 20 12,208 – 15,260 13,734 19 24
17,391 2,625 39,828 – 50,328 62 79
Industrial operations valuation, average 45,078 71
Listed shares (see table on page 10 for breakdown) 82,155 129
Latour Future Solutions 46 0
Unlisted part-owned holdings
Neuffer⁴, 66.1 %
Oxeon⁴, 31.3 %
149
18
0
0
Other assets
Short trading portfolio
Dilution effect of option programme
2
-195
0
0
Consolidated net debt (excl IFRS 16) -6,748 -11
Estimated value 120,505 188
(115 255 – 125 756) (180 – 197)

¹ Trailing 12 months for current company structure (proforma). EBIT is, as appropriate, reported before restructuring costs.

² EBIT and EV/sales recalculated taking into consideration the listed share price on 30 of June 2021 for comparable companies in each business area.

³ Calculated on the basis of the number of outstanding shares.

⁴ Valued according to the book value.

The investment portfolio at 30 June 2021

During the first half of the year, the value of the investment portfolio increased by 22.2 per cent, adjusted for changes in the portfolio, while the benchmark index (SIXRX) increased by 22.4 per cent.

Cost Listed share price ² Market value Share of votes Share of equity
Share ¹ Number SEK m SEK SEK m % %
Alimak Group 16,016,809 2,134 140 2,236 29.7 29.6
Assa Abloy ³ 105,495,729 1,697 258 27,197 29.5 9.5
Fagerhult 84,708,480 1,899 69 5,811 48.1 47.8
HMS Networks 12,109,288 250 362 4,383 26.0 25.9
Nederman 10,538,487 306 170 1,786 30.0 30.0
Securitas ³ 39,732,600 1,081 135 5,368 29.6 10.9
Sweco ³ ⁴ 97,867,440 479 156 15,238 21.0 26.9
Tomra ⁵ 31,200,000 1,600 487 NOK 15,088 21.1 21.1
Troax 18,060,000 397 280 5,048 30.2 30.1
Total 9,843 82,155

¹ All holdings are reported as associated companies in the balance sheet.

² The last price paid is used as the listed share price.

³ Due to the limited trading in class A shares in Sweco, and the fact that the class A shares in Assa Abloy and Securitas are unlisted, they have been given the same listed share price

as the companies' class B shares. Holdings consisting of both class A and B shares are reported in the table as unit.

⁴ The cost of the class B shares are SEK 34 m higher than in the parent company through the exercise of call options.

⁵ At the end of the report period, the listed share price was NOK 486,50 which has been translated to SEK at the exchange rate on the balance sheet date.

Investment portfolio during 2021

Movements in investment portfolio values (SEK billion). These figures include acquired and divested shares but not dividends.

Total return 2021 for the portfolio companies

Results and financial position

The Group

The Group's profit after financial items was SEK 2,659 m (2,925 m). Profit after tax was SEK 2,390 m (2,746 m), which is equivalent to SEK 3.74 (4.29) per share. A revaluation of the holding in Alimak has had a positive impact on the income statement in the amount of SEK 189 m.

The Group's cash in hand and liquid investments reached SEK 1,765 m (4,673 m). Interest-bearing debt, excluding pension liabilities and lease liabilities, totalled SEK 8,450 m (10,862 m). The Group's net debt was SEK 7,532 m (6,843 m). Net debt, excluding lease liabilities, was SEK 6,748 m (6,267 m). The equity ratio was 87 (82) per cent calculated on reported equity in relation to total assets, including undisclosed surpluses in associated companies.

In the first quarter, Latour updated the base prospectus for its existing MTN programme and, at the same time, increased the framework amount to SEK 12 billion at the Swedish Financial Supervisory Authority. Four new bond loans totalling SEK 2,200 m were issued in June. As of 30 June 2021, the MTN programme had an outstanding balance of SEK 7,416 m.

There have been no transactions with related parties that have had a material effect on the results or financial position of the Group.

Investments

During the period, SEK 282 m (282 m) was invested in property, plant and equipment, of which SEK 263 m (128 m) was machinery and equipment, SEK 0 m (12 m) was vehicles, and SEK 19 m (142 m) was buildings. Fixed assets in newly acquired companies account for SEK 114 m (129 m) of investments for the year.

Parent company

The parent company's profit/loss after financial items was SEK 1,672 m (2,875 m). The parent company's equity ratio was 62 (63) per cent.

The number of class A shares issued is 47,635,048 and the number of class B shares is 592,204,952. Not including repurchased shares, the number of outstanding shares on 30 June 2021 amounted to 639,472,800. At the end of the period, Latour holds 367,200 repurchased class B shares.

The total number of issued call options is 1,594,900, which give the right to purchase the same number of shares.

Events after the reporting period

On 5 July, Swegon signed an agreement to acquire a majority shareholding of the Finnish software company 720° (Seven Twenty degrees). And on 9 July, Aritco, within Latour Industries, signed an agreement to acquire the entire shareholding of the Swedish company Motala Hissar.

Risks and uncertainties

The main risk to which the Group and the parent company are exposed is the risk attributable to adverse changes in the values of financial instruments, including a general decline in the stock market or in the value of an individual holding. This includes uncertainties relating to changes in exchange rates and interest rates. Latour has a well-diversified holding of shares, spread across nine listed holdings and five wholly-owned business areas. This means that the development and performance of an individual holding will not have a drastic impact on the portfolio as a whole. As the wholly-owned industrial operations have increased in size, Latour as a whole is influenced to a higher degree by changes attributable to these operations. On the whole, Latour is deemed to have a good risk diversification in its portfolio, which covers several industries, with a certain emphasis on sectors linked to the construction industry. Construction can also be divided into several dimensions, such as new builds or government-subsidised repair, conversion or extension work, locally or globally, and housing, office and industrial premises or infrastructure projects. No material risks are deemed to have arisen other than those described in Note 34 of Latour's 2020 Annual Report, except for the possible consequences of the coronavirus pandemic which have been commented on in other sections of this report.

Accounting policies

This interim report has been prepared in accordance with the Swedish Annual Accounts Act and IAS 34 Interim Reporting in respect of the Group, and in accordance with the Swedish Annual Accounts Act and Recommendation RFR 2 Accounting for Legal Entities of the Swedish Financial Reporting Board in respect of the parent company.

New accounting standard requirements that came into effect on 1 January 2021 have not had any impact on the Group's or parent company's accounting as of 30 June 2021.

The Latour Group uses a number of economic indicators that are not defined in the set of accounting rules used by the Group, so-called alternative performance measures. Definitions of the economic indicators can be found on page 20 of this report and in Latour's latest Annual Report. For an explanation of how the financial performance measures have been calculated for the current and prior periods, please see the table in this report and Latour's latest Annual Report.

The Annual Reports for 1984 to 2020 are available for viewing on Latour's website www.latour.se.

Gothenburg, 23 August 2021 Johan Hjertonsson President and CEO

The Board of Directors and the Chief Executive Officer declare that the statements for the six-month period give a true and fair view of the company's and the Group's operations, financial positions and performance, and describe the principal risks and uncertainties faced by the company and the Group's companies.

Gothenburg, 23 August 2021 Investment AB Latour

Mariana Burenstam Linder Board member

Olle Nordström Chairman

Anders Böös Board member

Carl Douglas Board member

Johan Hjertonsson Board member and Chief Executive Officer Eric Douglas Board member

Lena Olving Board member Ulrika Kolsrud Board member

Joakim Rosengren Board member

Consolidated income statement

2021 2020 2021 2020 12 mths Jul-Jun Full Year
SEK m Q2 Q2 6 mths 6 mths 2020/2021 2020
Net sales 4,823 3,605 8,810 7,283 16,555 15,028
Cost of goods sold -2,924 -2,209 -5,347 -4,443 -10,055 -9,151
Gross profit 1,899 1,396 3,463 2,840 6,500 5,877
Sales costs -705 -545 -1,321 -1,152 -2,423 -2,254
Administrative costs -333 -305 -638 -615 -1,212 -1,189
Research and development costs -120 -102 -230 -205 -431 -406
Other operating income 30 45 64 70 128 134
Other operating expenses -30 -28 -50 -52 -103 -105
Operating profit 741 461 1,288 886 2,459 2,057
Income from interests in associates 621 2,475 1,343 2,134 3,186 3,977
Income from portfolio management 1 - 1 -7 - -8
Management costs -6 -6 -13 -13 -28 -28
Profit before financial items 1,357 2,930 2,619 3,000 5,617 5,998
Finance income -26 -95 86 14 103 31
Finance expense -16 -26 -46 -89 -233 -276
Profit after financial items 1,315 2,809 2,659 2,925 5,487 5,753
Taxes -136 -67 -269 -179 -519 -429
Profit for the period 1,179 2,742 2,390 2,746 4,968 5,324
Attributable to:
Parent company shareholders 1,178 2,741 2,389 2,745 4,964 5,320
Non-controlling interests 1 1 1 1 4 4
Earnings per share regarding profit attributable to parent company
shareholders
Basic share, SEK 1.84 4.29 3.74 4.29 7.76 8.32
Diluted share, SEK 1.84 4.27 3.72 4.28 7.74 8.29
Average number of basic shares outstanding 639,409,233 639,313,412 639,394,449 639,297,956 639,389,913 639,338,951
Average number of diluted shares outstanding 641,391,122 641,432,945 641,446,454 641,522,973 641,396,226 641,434,414
Number of outstanding shares 639,472,800 639,379,500 639,472,800 639,379,500 639,472,800 639,379,500

Consolidated statement of comprehensive income

2021 2020 2021 2020 12 mths Jul-Jun Full Year
SEK m Q2 Q2 6 mths 6 mths 2020/2021 2020
Profit for the period 1,179 2,742 2,390 2,746 4,968 5,324
Other comprehensive income:
Items that will not be recycled to the income statement
Restatement of net pension obligations - - - - 3 3
0 0 0 0 3 3
Items that may subsequently be recycled to the income statement
Change in translation reserve for the period -137 -580 165 -32 -374 -571
Change in fair value reserve for the period - - - - - -
Change in hedging reserve for the period 34 161 -45 -10 90 125
Change in associated companies' equity 678 586 -79 6 -1,079 -994
575 167 41 -36 -1,363 -1,440
Other comprehensive income, net after tax 575 167 41 -36 -1,360 -1,437
Comprehensive income for the period 1,754 2,909 2,431 2,710 3,608 3,887
Attributable to:
Parent company shareholders 1,754 2,908 2,431 2,709 3,608 3,886
Non-controlling interests - 1 - 1 - 1

Consolidated cash flow

2021 2020 2021 2020 12 mths Jul-Jun Full Year
SEK m Q2 Q2 6 mths 6 mths 2020/2021 2020
Operating cash flows before movements in working capital 779 529 1,314 904 2,530 2,120
Movements in working capital -255 190 -553 -92 -246 215
Operating cash flows 524 719 761 812 2,284 2,335
Acquisitions of subsidaries -105 -41 -1,077 -797 -972 -692
Other investments -87 -94 -170 -182 -518 -530
Portfolio management 837 2,798 807 2,734 1,297 3,224
Cash flow after investments 1,169 3,382 321 2,567 2,091 4,337
Financial payments -1,044 -1,329 -2,622 1,092 -4,949 -1,235
Cash flow for the period 125 2,053 -2,301 3,659 -2,858 3,102

Consolidated balance sheet

SEK m 2021/06/30 2020/06/30 2020/12/31
ASSETS
Goodwill 11,081 10,704 10,063
Other intangible assets 329 260 241
Property, plant and equipment 2,365 1,903 2,072
Financial assets 20,923 19,879 20,440
Inventories etc. 2,899 2,378 2,127
Current receivables 4,366 3,439 3,110
Cash and bank 1,765 4,673 4,033
Total assets 43,728 43,236 42,086
EQUITY AND LIABILITIES
Capital and reserves attributable to parent company shareholders 29,506 27,886 29,067
Non-controlling interests 83 80 81
Total equity 29,589 27,966 29,148
Inerest-bearing long-term liabilities 8,932 9,100 7,509
Non-interest-bearing long-term liabilities 635 526 587
Interest-bearing current liabilities 536 2,435 2,016
Non-interest-bearing current liabilities 4,036 3,209 2,826
Equity and liabilities 43,728 43,236 42,086

Consolidated changes in equity

Share Repurchased Other Profit brought Non-controlling
SEK m capital treasury shares reserves forward interests Total
Opening balance 1 Jan 2020 133 -67 442 25,502 80 26,090
Total comprehensive income for the period -43 2,752 0 2,709
Exercise of call options 79 -18 61
Own shares repurchase -95 -95
Dividends -799 -799
Closing balance 30 June 2020 133 -83 399 27,437 80 27,966
Opening balance 1 July 2020 133 -83 399 27,437 80 27,966
Total comprehensive income for the period -400 1,577 1 1,178
Issued call options 11 11
Exercise of call options -7 -7
Closing balance 31 December 2020 133 -83 -1 29,018 81 29,148
Opening balance 1 Jan 2021 133 -83 -1 29,018 81 29,148
Total comprehensive income for the period 119 2,310 2 2,431
Issued call options 1 1
Exercise of call options 102 -42 60
Own shares repurchase -133 -133
Dividends -1,918 -1,918
Closing balance 30 June 2021 133 -83 88 29,368 83 29,589

Key ratios, Group

2021/06/30 2020/06/30 2020/12/31
Return on equity (%) 16 20 19
Return on total capital (%) 13 15 15
Equity ratio, incl IFRS 16 (%) 68 65 69
Equity ratio, excl IFRS 16 (%) 69 66 70
Adjusted equity ratio, incl IFRS 16 ¹ (%) 87 82 86
Adjusted equity ratio, excl IFRS 16 ¹ (%) 87 82 86
Adjusted equity ¹ (SEK m) 91,363 67,933 77,245
Surplus value in associated companies² (SEK m) 61,754 39,967 48,097
Net debt/equity ratio 1 (%) ³ 8.4 10.1 7.1
Net debt/equity ratio 2 (%) ⁴ 6.0 7.8 5.3
Listed share price (SEK) 281 169 200
Repurchased shares 367,200 460,500 460,500
Average number of repurchased shares 445,551 542,044 501,049
Average number of employees 7,278 6,253 6,251
Issued call options corresponds to number of shares 1,594,900 1,668,500 2,122,900

¹ Incl. fair value gain in associated companies.

² The difference between the carrying amount and market value.

³ The ratio of net debt to adjusted equity.

⁴ The ratio of net debt to the market vaule of total assets.

Parent company income statement

2021 2020 2021 2020 12 mths Jul-Jun Full Year
SEK m Q2 Q2 6 mths 6 mths 2020/2021 2020
Income from interests i Group companies 970 440 970 440 1,029 499
Income from interest in associates companies 709 2,440 709 2,440 1,111 2,842
Income from portfolio management - - - - - -
Management costs -5 -5 -10 -10 -22 -22
Profit before financial items 1,674 2,875 1,669 2,870 2,118 3,319
Interest income and similar items 10 20 19 36 27 44
Interest expense and similar items -8 69 -16 -31 -20 -35
Profit after financial items 1,676 2,964 1,672 2,875 2,125 3,328
Taxes - - - - - -
Profit for the period 1,676 2,964 1,672 2,875 2,125 3,328

Parent company statement of comprehensive income

SEK m 2021
Q2
2020
Q2
2021
6 mths
2020
6 mths
12 mths Jul-Jun
2020/2021
Full Year
2020
Profit for the period 1,676 2,964 1,672 2,875 2,125 3,328
Change in fair value reserve for the period - - - - - -
Total other comprehensive income 0 0 0 0 0 0
Comprehensive income for the period 1,676 2,964 1,672 2,875 2,125 3,328

Parent company balance sheet

SEK m 2021/06/30 2020/06/30 2020/12/31
ASSETS
Financial assets 12,386 10,840 12,385
Long-term receivables from Group companies 6,666 6,250 5,650
Current receivables from Group companies 396 1,781 16
Other current liabilities 23 24 12
Cash and bank - 12 706
Total assets 19,471 18,907 18,769
EQUITY AND LIABILITIES
Equity 12,030 11,891 12,348
Interese-bearing long-term lilabilities 7,416 7,000 6,400
Non-interest-bearing long-term liabilities - - -
Interese-bearing current liabilities - - -
Non-interest-bearing current liabilities 25 16 21
Equity and liabilities 19,471 18,907 18,769

Parent company statement of changes in equity

SEK m 2021/06/30 2020/06/30 2020/12/31
Amount at beginning of year 12,348 9,849 9,849
Total comprehensive income for the period 1,672 2,875 3,328
Issued call options 1 - 11
Exercise of call options -42 -18 54
Repurchased treasury shares -31 -16 -95
Dividends -1,918 -799 -799
Amount at end of year 12,030 11,891 12,348

Segment reporting:

Development by business area 1 Jan 2021 – 30 June 2021

Industrial operations
Hultafors Latour Nord-Lock Portfolio
SEK m Caljan Group Industries Group Swegon Other management Total
INCOME
External sales 570 2,586 1,860 729 2,927 138 8,810
Internal sales 1 1
RESULT
Operating profit 80 449 214 196 383 -34 1,288
Income from portfolio management 1,331 1,331
Finance income 86
Finance expense -46
Taxes -269
Profit for the period 2,390
OTHER DISCLOSURES
Investments in:
property, plant and equipment 9 169 37 10 57 - - 282
intangible assets 2 398 584 - 2 - - 986
Depreciation/amortisation 10 32 31 22 45 98 - 238

Development by business area 1 Jan 2020 – 30 June 2020

Industrial operations
Hultafors Latour Nord-Lock Portfolio
SEK m Caljan Group Industries Group Swegon Other management Total
INCOME
External sales 441 1,684 1,500 681 2,866 111 7,283
Internal sales 1 1
RESULTS
Operating result 56 222 119 181 344 -36 886
Income from portfolio management 2,114 2,114
Finance income 14
Finance expense -89
Taxes -179
Profit for the period 2,746
OTHER DISCLOSURES
Investments in:
property, plant and equipment 98 108 33 4 27 12 - 282
intangible assets - 304 502 1 67 - - 874
Depreciation/amortisation 7 19 30 17 43 94 - 210

Change in consolidated interest-bearing net debt

SEK m 2020/12/31 Change in cash Change in loans Other changes 2021/06/30
Interest-bearing receivables 22 -1 21
Swap 200 -50 150
Cash 4,033 -2,403 135 1,765
Pensions provisions -91 -143 -234
Long-term liabilities -7,420 -828 -450 -8,698
Utilised bank overdraft facilities -85 22 -63
Interest-bearing current liabilities -1,932 1,521 -62 -473
Interest-bearing net debt -5,273 -2,403 715 -571 -7,532

Five-year overview

SEK m Jul-Jun 2020/2021 2020 2019 2018 2017
Net sales, SEK m 16,555 15,028 13,738 11,785 9,930
Operating profit, SEK m 2,459 2,057 1,819 1,397 1,125
Income from interest in associated companies, SEK m 3,166 3,977 3,955 1,278 2,006
Income from portfolio management, SEK m -28 -36 194 2 -8
Profit after finance items, SEK m 5,487 5,753 5,725 2,646 3,069
Earnings per share, SEK 7.76 8.32 8.33 3.66 4.37
Return on equity, % 17.3 19.0 22.0 11.0 14.2
Return on total capital, % 13.1 15.0 17.0 9.0 12.6
Adjusted equity ratio, % 87 86 86 86 88
Net debt/equity ratio, % 8.4 7.1 11.3 9.2 7.9

Note 1 Business combinations

Specification of acquisitions

Contributed
Transfer date Country Business area Share Revenues EBIT mber of employees
11 January 2021 Vega Srl Italy Latour Industries 100% 57 13 203
8 January 2021 VM Kompensator A/S Denmark Latour Industries 100% 4 1 17
20 January 2021 Elsys AB Sweden Latour Industries 70% 12 5 6
28 February 2021 Fristads AB, Kansas AS Sweden Hultafors Group 100% 455 35 640
Kansas GmbH, Leijona Group OY
1 June 2021 HK Instruments Oy Finland Latour Industries 100% 9 2 47

Assets and liabilities in acquisitions

Consolidated carrying amount
Intangible assets 126
Property, plant and equipment 126
Inventories 398
Account receivable 275
Other receivable 24
Cash 83
Long-term liabilities -604
Current liabilities -319
Net indentifiable assets and liabilities 606
Group goodwill 827
Total purchase price 1,433
Additional purchase price -245
Cash settlement purchase price 1,188
Acquisition of non-cash items -28
Acquired cash -68
Effect of Group cash 1,092

Elsys AB will be fully consolidated into the Group when an agreement on the acquisition of outstanding shares is in place.

All acquisitions have been made with the aim of strengthening and developing the Latour Group's existing operations. The acquisition cost calculations are preliminary and may change if new information becomes available.

Transaction costs for acquisitions made during the period amount to SEK 14 m. Estimated additional purchase prices amounting to SEK 27 m for the acquisition of VM Kompensator, SEK 116 m for the acquisition of Vega, SEK 90 m for the acquisition of Fristads and SEK 12 m for the acquisition of HK Instruments have been booked.

Note 2 Disclosures about financial assets and liabilities

Classification of financial instruments

THE GROUP 30 JUNE 2021

Financial assets Derivatives
Available-for-sales values at fair value used for Total carrying
financial assets via profit and loss hedging purposes amount
FINANCIAL ASSETS
Listed shares, management 0
Other long-term securities holdings 54² 54
Other long-term receivables 27³ 26
Listed shares, trading 2
Unrealised gains, currency derivatives 153² 153
Other current receivables 3 714³ 3,714
Cash 1 765³ 1,765
Total 207 2 5,505 5,714
FINANCIAL LIABILITIES
Long-term loans 8 091³ 8,091
Bank overdraft facilities 63³ 63
Current loans 306³ 306
Other liabilities 2 419³ 2,419
Unrealised gains, currency derivatives 1
Total 1 0 10,879 10,880

¹ Level 1 – valued at fair value based on quoted prices on an active market for identical assets.

² Level 2 – valued at fair value based on other observable inputs for assets and liabilities than quoted price included in level 1.

³ Level 3 – valued at fair value based on inputs for assets and liabilities unobservable to the market.

The basis of fair value for listed financial assets is the quoted market price at the balance sheet date. The basis of fair value for unlisted financial assets is determined using valuation techniques, such as recent transactions, the price of comparable instruments or discounted cash flows.

Hedging instruments consist of forward exchange contracts and interest rate and currency swaps and are included in level 2. Valuation at fair value of forward exchange contracts is based on levels established by the bank on an active market.

The fair value of accounts receivable and other receivables, current receivables, cash and other liquid funds, accounts payable and other liabilities as well as long-term liabilities are estimated to have the same value as their carrying amount. Market interest is not believed to materially deviate from the discount rate for interest-bearing long-term liabilities and therefore the carrying amount is considered in essence equal to the fair value.

The Group's valuation process is carried out by the Group finance and treasury department where a team works with valuation of the financial assets and liabilities held by the Group.

Note 3 Breakdown of revenues

Revenue by category

THE GROUP 30 JUNE 2021

2021 2020
SEK m 6 mths 6 mths
Renenue from goods 8,323 6,895
Renenue from services 487 388
8,810 7,283
Fix-price contract 7,213 5,590
Time-and-materials contracts 1,597 1,693
8,810 7,283
Sweden 1,669 1,325
Nordics, excl. Sweden 1,328 1,311
Europe, excl. Nordics 4,082 3,330
Other markets 1,731 1,317
8,810 7,283

Latour's revenues are derived from a variety of operations that are conducted in more than a hundred subsidiaries.

Information by quarter

2021
2020
2019
SEK m Q2 Q1 Full Year Q4 Q3 Q2 Q1 Full Year Q4 Q3 Q2 Q1
INCOME STATEMENT
Net sales 4,823 3,987 15,028 4,053 3,692 3,605 3,678 13,738 3,647 3,339 3,567 3,185
Cost of goods sold -2,924 -2,423 -9,151 -2,472 -2,236 -2,209 -2,234 -8,301 -2,219 -2,041 -2,137 -1,904
Gross profit 1,899 1,564 5,877 1,581 1,456 1,396 1,444 5,437 1,428 1,298 1,430 1,281
Costs etc. for the operation -1,158 -1,017 -3,820 -1,006 -860 -935 -1,019 -3,618 -1,064 -855 -831 -868
Operating profit 741 547 2,057 575 596 461 425 1,819 364 443 599 413
Total portfolio management 616 715 3,941 991 836 2,469 -355 3,965 1,029 350 1,209 1,377
Profit before financial items 1,357 1,262 5,998 1,566 1,432 2,930 70 5,784 1,393 793 1,808 1,790
Net financial items -42 82 -245 -120 -40 -121 46 -59 -67 31 -24 1
Profit after financial items 1,315 1,344 5,753 1,446 1,382 2,809 116 5,725 1,326 824 1,784 1,791
Taxes -136 -133 -429 -157 93 -67 -112 -415 -79 -133 -113 -90
Profit for the period 1,179 1,211 5,324 1,289 1,289 2,742 4 5,310 1,247 691 1,671 1,701
KEY RATIOS
Earnings per share, SEK 1.84 1.89 8.32 2.01 2.02 4.29 0.01 8.33 1.98 1.08 2.61 2.66
Cash flow for the period 125 -2426 3102 537 483 2053 1606 249 169 122 -1171 1129
Adjusted equity ratio, % 87 88 86 86 85 82 80 86 86 87 88 87
Adjusted equity 91,363 83,820 77,245 77,245 77,112 67,933 59,626 71,398 71,398 65,229 66,481 62,720
Net asset value 120,505 106,003 98,024 98,024 94,584 81,418 72,863 86,974 86,974 81,027 81,276 76,054
Net asset value per share, SEK 188 166 153 153 148 127 114 136 136 127 127 119
Listed share price, SEK 281 226 200 200 211 169 142 153 153 130 137 125
NET SALES
Caljan 859 209 1,176 424 311 219 222 113 113 0 0 0
Hultafors Group 1,353 1,113 3,641 1,041 915 839 846 2,896 866 693 689 648
Latour Industries 1,083 887 3,081 855 725 689 812 3,079 810 739 790 740
Nord-Lock Group 402 354 1,275 294 300 324 357 1,448 330 340 395 384
Swegon 1,796 1,361 5,614 1,376 1,372 1,472 1,394 5,986 1,473 1,505 1,639 1,370
5,675 3,924 14,783 3,989 3,622 3,542 3,631 13,519 3,591 3,276 3,512 3,142
Other companies and eliminations 87 63 245 64 70 63 47 219 56 63 55 43
5,762 3,987 15,028 4,053 3,692 3,605 3,678 13,738 3,647 3,339 3,567 3,185
OPERATING PROFIT
Caljan 61 19 207 93 58 27 30 20 20 0 0 0
Hultafors Group 266 183 561 182 157 114 108 412 138 97 90 88
Latour Industries 102 112 312 105 87 48 71 257 60 74 67 56
Nord-Lock Group 97 99 316 52 83 84 97 411 71 94 124 121
Swegon 227 156 721 160 217 201 143 717 145 199 226 147
753 569 2,117 593 602 474 449 1,817 434 464 507 412
Gain/loss from sale/purchase of -4 -14 -38 -12 1 -10 -17 29 -63 -15 108 -1
Other companies and items -8 -9 -22 -6 -4 -7 -8 -27 -7 -6 -17 2
741 546 2,057 575 599 457 424 1,819 364 443 598 413
OPERATING MARGIN (%)
Caljan 17.0 9.1 17.6 21.8 18.7 12.2 13.3 17.4 17.4 0.0 0.0 0.0
Hultafors Group 18.0 16.5 15.4 17.5 17.1 13.6 12.8 14.2 15.9 13.9 13.3 13.6
Latour Industries 10.4 12.6 10.1 12.3 12.0 7.0 8.8 8.3 7.4 10.0 7.7 7.6
Nord-Lock Group 26.0 27.8 24.8 17.7 27.6 25.8 27.3 28.4 21.6 27.8 40.8 31.4
Swegon 14.5 11.5 12.8 11.6 15.8 13.7 10.2 12.0 9.9 13.2 10.7 10.7
15.9 14.5 14.3 14.8 16.6 13.4 12.4 13.4 12.1 14.2 13.1 13.1

Definitions of key ratios

Organic growth

Change in sales in comparable entities after adjustment for acquisitions and foreign exchange effects.

Operating profit (EBITDA)

Earnings before interest, tax, depreciation of property, plant and equipment and amortisation of acquisition-related intangible assets, acquisition-related costs and income, and items impacting comparability.

Operating profit (EBITA)

Earnings before interest, tax, amortisation of acquisitionrelated intangible assets, acquisition-related costs and income, and items impacting comparability.

Operating margin (EBITA) %

Earnings before interest, tax, amortisation of acquisitionrelated intangible assets, acquisition-related costs and income, and items impacting comparability, as a percentage of net sales.

Operating profit (EBIT)

Earnings before interest and tax.

Operating margin (EBIT) %

Operating profit divided by net sales.

Operating capital

Total assets less cash and cash equivalents, other interestbearing assets and non-interest-bearing liabilities. Calculated on the average for the past 12 months.

Total growth

Increase in revenue for the period as a percentage of the previous year's revenue.

Currency-driven growth

Increase in revenue due to currency changes for the period as a percentage of the previous year's revenue.

Organic growth

Increase in revenue for the period, adjusted for acquisitions/disposals and exchange rate changes, as a percentage of the previous year's revenue adjusted for acquisitions and disposals.

Basic earnings per share

Profit for the period divided by the number of outstanding shares in the period. Calculations: Jan-June 2021: 2,390/639,394,449 x 1000=3.74

Jan-June 2020: 2,746/639,297,956 x 1000=4.29

Diluted earnings per share

Calculations: Jan-June 2021: 2,390/641,446,454 x 1000=3.72 Jan-June 2020: 2,746/641,522,973 x 1000=4.28

Equity ratio

The ratio of shareholder equity to total assets.

Adjusted equity ratio

The ratio of shareholder equity plus gains in associated companies to total assets including gains in associated companies.

Net borrowings

Interest-bearing liabilities less cash and cash equivalents and interest-bearing receivables.

Net debt/equity ratio

The ratio of net borrowings to either adjusted equity or the market value of total assets.

Return on equity

The ratio of net income booked in the income statement to average equity.

Return on total capital

The ratio of profit/loss after financial items plus finance expense to average total assets.

Return on operating capital

The ratio of operating profit to average operating capital.

Direct return

Dividends as a percentage of the share purchase price.

EBIT multiple

The ratio of operating profit to market value adjusted for net debt.

Net asset value

The difference between the company's assets and liabilities, when the investment portfolio (incl. associated companies) is recognised at market value and operative subsidiaries that are owned at the end of the period are recognised in an interval based on EBIT multiples for comparable listed companies in each business area.

Share of voting rights

Share of voting rights is calculated after deduction for repurchased shares.

Share of equity

Share of equity is calculated on total number of issued shares.

Other

The amounts in tables and other charts have each been rounded off. There may therefore be minor differences in the totals due to rounding-off.

For further information, please contact:

Johan Hjertonsson, President and CEO, tel. +46 (0)702-29 77 93. Anders Mörck, Chief Financial Officer, tel. +46 (0)706 46 52 11 or +46 (0)31 89 17 90.

Presentation of performance for the quarter:

Investment AB Latour invites you to participate in a conference call with Johan Hjertonsson and Anders Mörck commencing at 10 a.m. today.

The number to call is +46 (0)8 505 583 75. The conference will be broadcast on the Internet. To follow the presentation, please visit our website, www.latour.se.

Financial dates:

The interim report for the period January – September 2021 will be published on 9 November 2021 The 2021 Year-End Report will be published on 11 February 2022 The interim report for the period January – March 2022 will be published on 29 April 2022 The interim report for the period January – June 2022 will be published on 23 August 2022 The interim report for the period January – September 2022 will be published on 8 November 2022

The information contained in this report constitutes information which Investment AB Latour (publ) is required to disclose under the EU Market Abuse Regulation. The information was provided by the above contact persons for publication on 23 August 2021 at 8.30 a.m. CEST.

Investment AB Latour (publ) Corporate ID no. 556026–3237 J A Wettergrens gata 7, Box 336, SE-401 25 Gothenburg, Sweden Tel +46 (0)31 89 17 90 [email protected], www.latour.se

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