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Evolution

Interim / Quarterly Report Jul 21, 2021

2913_ir_2021-07-21_793b1bde-77a7-43bd-809b-ae8d0ef8e92a.pdf

Interim / Quarterly Report

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Interim report | January–June 2021 | Evolution AB (publ)

Second quarter of 2021 (Q2 2020)

  • Operating revenues increased by 100% to EUR 256.7 million (128.3)
  • EBITDA increased by 115% to EUR 174.7 million (81.1), corresponding to a margin of 68.0% (63.2)
  • Profit for the period amounted to EUR 144.4 million (70.4)
  • Earnings per share amounted to EUR 0.68 (0.39)

January-June 2021 (1H 2020)

  • Operating revenues increased by 102% to EUR 492.5 million (243.5)
  • EBITDA increased by 130% to EUR 334.8 million (145.3), corresponding to a margin of 68.0% (59.7)
  • Profit for the period amounted to EUR 276.4 million (124.6)
  • Earnings per share amounted to EUR 1.30 (0.69)

Events during the second quarter of 2021

  • Continued high demand for Live Casino +59% growth YoY
  • Announced acquisition of Big Time Gaming closed on June 30th
  • After the end of the period, the new Michigan studio was approved and is ready for launch

Summary of the second quarter and first six months of 2021

Apr-Jun Apr-Jun Jan-Jun Jan-Jun Jul 2020- Jan-Dec
Group, EUR thousands 2021 2020 % 2021 2020 % Jun 2021 2020 %
Operating revenues 256,687 128,307 100% 492,528 243,456 102% 810,206 561,134 44%
EBITDA 174,668 81,143 115% 334,793 145,266 130% 521,740 332,213 57%
EBITDA margin
EBITDA excluding items affecting
68.0% 63.2% - 68.0% 59.7% - 64.4% 59.2% -
comparability 174,668 81,143 115% 334,793 145,266 130% 541,126 351,599 54%
Adjusted EBITDA-margin 68.0% 63.2% - 68.0% 59.7% - 66.8% 62.7% -
Operating profit 155,852 74,166 110% 297,500 131,291 127% 465,909 299,700 55%
Operating margin 60.7% 57.8% - 60.4% 53.9% - 57.5% 53.4% -
Profit for the period 144,406 70,445 105% 276,444 124,641 122% 436,425 284,622 53%
Profit margin 56.3% 54.9% - 56.1% 51.2% - 53.9% 50.7% -
Earnings per share before dilution, EUR 0.68 0.39 75% 1.30 0.69 89% 2.19 1.55 41%
Equity per share, EUR 14.07 1.78 690% 14.07 1.78 690% 14.07 12.84 10%
OCF per share before dilution, EUR 0.59 0.52 14% 1.79 0.73 146% 1.90 1.72 11%
Average number of FTEs 7,653 4,211 82% 7,379 4,848 52% 6,216 4,894 27%
Visit and follow Evolution:
www.evolution.com
www.twitter.com/EvolutionIR

Evolution develops, produces, markets and licenses fully integrated B2B Online Casino solutions to gaming operators. Since its inception in 2006, Evolution has developed into a leading B2B provider with 500+ operators among its customers. The group currently employs 11,000+ people in studios across Europe and in North America. The parent company is based in Sweden and listed on Nasdaq Stockholm with the ticker EVO. Visit www.evolution.com for more information. Evolution is licensed and regulated by the Malta Gaming Authority under license MGA/B2B/187/2010. Evolution is also licensed and regulated in many other jurisdictions such as the United Kingdom, Belgium, Canada, Romania, South Africa, and others.

CEO's comments

Our strong development continued during the second quarter, we see very strong top-line growth and good momentum for Evolution. Revenues in the second quarter increased by 100 percent compared to the second quarter of 2020 to EUR 256.7 million. EBITDA increased to EUR 174.7 million, an increase of 115 percent and corresponding to a margin of 68 percent. We are in the middle of reshaping our RNG road map and revenues in the RNG business increased slightly from the first quarter this year but declined by 2 percent compared to Q220. I expect the year-on-year RNG-growth to improve in the coming quarters this year. The Live Casino business continues to see exceptional world-wide demand and grew with 59 percent compared to Q220. It is good to see Live Casino continue to deliver such a high growth rate yet another quarter. I am happy with the performance in the second quarter but as always we can do better and should always strive to do more.

Our EBITDA margin reached a new high level during the first quarter this year, a level that we maintained this quarter and I expect to maintain also during the rest of the year. Strong demand contributed to the margin development in the quarter, but as we have stated several times, in a trade-off situation between margins and growth, we will always go for long-term growth.

As always, we continue to put great focus on products and innovation in both our verticals with the ambition to continuously recharge our product offering. The flawless end-user experience together with entertaining, innovative games is the core of Evolution. Evolution's ambition is not only to continuously develop new unique games, but also to launch incremental improvements to our existing titles to enhance the player experience to perfection in every detail. In Live Casino securing long-term quality through continuous improvements is essential in our ambition to increase the gap to competition. In the quarter we have for example made a revolutionizing new version of our Baccarat game which we hope will be the new way of playing Baccarat all over the world. Also the Game Show category will see new titles during the second half of this year. We are developing the category with games that engage the players with more entertainment and more control for the player. We believe this is a way to broaden the category even further to yet new types of players.

As I write this one of our biggest slot-launches this year - Starburst XXXtreme - has just reached players. The slot is a sequel to NetEnt's flagship title, the iconic Starburst launched back in 2013. We believe this boosted sequel will really take the player experience to a completely new level. The joint product team combining the creative talents from NetEnt with Evolution alike, is now also coming up to speed and I look forward to seeing what the joint team will deliver in terms of continued revenue synergies.

At the end of the second quarter, Evolution also completed the acquisition of Big Time Gaming, announced in April. The acquired business, with its portfolio of slot brands and game mechanics, will be fully consolidated from the third quarter 2021. We all very much look forward to start working on what we can do together with BTG.

As stated at the top we continue to see increased demand for online casino globally. Our products are global, and our long-term ambition is to be the global market leader. We want to re-shape the Online Casino market in the world. It is that simple. The expansion potential lies in both existing geographies and in new markets. This quarter we have expanded in the UK through an agreement with the gaming operator Entain for online games on the Ladbrokes, Coral and Gala platforms. In the US new markets open up state by state. Our Michigan studio is approved and ready for launch, it will be the 3rd studio we operate in the US.

We have high demand on expansion and we will continue to invest both in existing studios as well as new studios both in North America as well as in Europe. During 2021 we will add two new delivery hubs in Europe. Coming into 2022 we see expansion and investment in studios continuing in current locations but also in new markets like Latin America. Still, the pandemic continues to impact our expansion plans and we continue to follow guidelines set by the countries where we are active. The overall situation is improving but it is still very hard and the pandemic is not over.

This quarter we announced a partnership with Scientific Games to bring our Lightning Roulette game to landbased casinos. This will be the first Evolution game to be launched in land-based casinos. We're happy to be able to offer the game, which is very popular with online players, also in a land-based environment. In the near-term I see it mainly as a way to continue to build trust and strengthen our relationship with casino players across the globe.

It is a very active time within the company right now. I very much look forward to the second half of the year, and to continue to widen the gap to competitors. We remain ever as paranoid, only by working hard to improve our offering step-by-step, day by day - every day can we reach our goals.

Martin Carlesund CEO

Quarterly results trend

*Q4/20 adjusted for non-recurring items

Financial performance in the second quarter of 2021

Revenues

Revenues amounted to EUR 256.7 million (128.3) in the second quarter, equivalent to an increase of 100 percent compared with the corresponding period in 2020. EUR 53.0 million (-) of the revenue was derived from RNG-games. The positive revenue development mainly derives from increased commission income from existing customers and, to a certain extent, from new customers. Demand for online casino games continues to grow, partly as a result of our continuous launch of new games and variations on traditional games. The number of bet spots from end users amounted to 17.5 billion (11.9).

Revenue by game type

Group, EUR million Jan-Mar Apr-Jun Jul-Sep Oct-Dec Jan-Mar Apr-Jun
2020 2020 2020 2020 2021 2021
Live 115.1 128.3 140.0 159.7 183.7 203.7
RNG 49.0 54.2 49.3 49.6 52.2 53.0

The acquisition of NetEnt was completed on 1 December 2020 and is included in the consolidated financial statements from that date. Thus, in the above table, the RNG revenue is the equivalent to the reported revenue for NetEnt for the second and third quarters during 2020. Reported amounts in SEK are converted with SEK/EUR 10.56. The reported revenues October-December 2020 for Evolution Group amounted to EUR 177.7 million, including EUR 17.8 million from NetEnt.

Expenses

Operating expenses amounted to EUR 100.8 million (54.1). Expenses were mainly driven by higher costs for personnel, connected to the launch of new tables in the company's studios and the expansion in general compared to the second quarter of 2020. The expansion has also increased other operating expenses compared with Q2 2020.

Profitability

Operating profit amounted to EUR 155.9 million (74.2), corresponding to an increase of 110 percent. The operating margin was 60.7 percent (57.8). The EBITDA margin was 68.0 percent (63.2).

Net financial items only had small impact on profits and related mostly to leasing interest expense and currency exchange differences. The Group's effective tax rate for the quarter amounted to 5.7 percent (4.9). The tax rate is influenced by the countries in which earnings are generated, which may vary between reported periods. Profit for the period amounted to EUR 144.4 million (70.4). Earnings per share before dilution were EUR 0.68 (0.39).

Investments

Investments in intangible assets amounted to EUR 7.1 million (3.4) during the quarter and were mainly attributable to development of new games and technical improvements of the platform, such as new functionality.

Investments in property, plant and equipment amounted to EUR 5.2 million (4.9) and comprised new studio space, new gaming tables, servers and other computer equipment to meet new technical requirements and maintain capacity and performance in connection with new platform launches.

Cash and cash equivalents, financing and financial position

Cash flow from operating activities amounted to EUR 125.3 million (93.6) during the quarter. Cash flow from investing activities was negative in the amount of EUR 107.5 million (negative 8.7) and included investment in subsidiaries of EUR 94.2 million. Cash flow from financing activities was negative in the amount of EUR 142.8 million (negative 77.4) and included dividend to shareholders of EUR 144.4 million (76.1). Cash and cash equivalents amounted to EUR 200.4 million (212.0) at the end of the quarter.

First half of 2021 in brief

Revenues

For the January-June 2021 period, revenues amounted to EUR 492.5 million (243.5), corresponding to an increase of 102 percent compared with the same period in 2020. EUR 105.2 million (-) of the revenue was derived from RNG-games. The positive revenue development within live casino mainly derives from increased commission income from both new and existing customers.

Expenses

Operating expenses amounted to EUR 195.0 million (112.2). Expenses were mainly driven by higher costs for personnel, connected to the launch of new tables and studios. The strong expansion has also increased other operating expenses compared with the previous year.

Profitability

Operating profit amounted to EUR 297.5 million (131.3) with an operating margin of 60.4 percent (53.9). The EBITDA margin was 68.0 percent (59.7).

Investments

Investments in intangible assets amounted to EUR 13.4 million (6.1) for the period. Investments in property, plant and equipment amounted to EUR 12.1 million (9.6). Investments in other financial assets amounted to EUR 0.9 (0.5).

Cash and cash equivalents, financing and financial position

Cash flow from operating activities amounted to EUR 227.1 million (131.7) over the period. The increase is primarily due to improved profit. Cash flow from investing activities was negative in the amount of EUR 122.9 million (negative 17.6) and included investment in subsidiaries of EUR 96.5 million. Cash flow

from financing activities was negative in the amount of EUR 127.6 million (negative 84.2) and included dividend to shareholders of EUR 144.4 million (76.1).

Market development

Online Casino market

The global online casino market (Live & RNG) has grown strongly in recent years and is expected to continue to be among the fastest-growing gaming segments in the coming years. Evolution's growth target is to grow faster than the total global online casino market. Market growth is influenced by several underlying factors, such as technological advances with, among other things, improved hardware and increased bandwidth, the migration of land-based casinos to online environments and market regulations. Increased use of mobile devices has been a growth driver for many years, and in the second quarter 68.95 percent (67.02) of the operators' GGR via Evolution's platform was generated by mobile devices. RNG is the largest vertical of the online casino market. However, to a large extent, growth is driven by Live Casino having grown in importance for most gaming operators and has become an integrated and strategically important productfor them.

As a B2B supplier, Evolution has customer relationships with gaming operators, who in turn own the relationships with the end users. Generally, the gaming operators are licensed in a limited number of jurisdictions while operating in a global market and allowing play from various geographic areas. The table below shows the geographic markets from which Evolution's revenues originate. Revenues based on player activity are allocated according to the end-users' location, while revenues not based on player activity are allocated to the operator's location. The UK includes the Crown Dependencies.

Group, EUR million Apr-Jun
2020
Jul-Sep
2020
Oct-Dec
2020
Jan-Mar
2021
Apr-Jun
2021
Nordics 6.7 5.8 11.1 16.4 16.4
UK 10.6 9.5 13.9 21.4 19.8
Rest of Europe 62.4 65.6 81.1 104.1 104.0
Asia 28.2 34.8 41.9 53.2 65.7
North America 8.5 9.2 12.6 21.6 27.2
Other 12.1 15.1 17.1 19.1 23.5
Total operating revenue 128.5 140.0 177.7 235.8 256.7
Share of regulated markets 33% 32% 36% 40% 40%
Revenue, regulated markets 42.8 45.2 64.3 93.9 102.9

Revenue per geographical region

Other

Parent Company

The Parent Company is a holding company. Net sales for the second quarter of 2021 amounted to EUR 4.9 million (1.8) and expenses to EUR 4.6 million (1.9). Operating profit amounted to EUR 331 thousand (negative 16). Profit for the period amounted of EUR 342 thousand (negative 18). The Parent Company's cash and cash equivalents amounted to EUR 17.2 million (15.1) at the end of the period and equity amounted to EUR 2,692.0 million (262.2). No significant investments were made in intangible or tangible assets.

Employees

As of 30 June 2021, Evolution had 11,311 employees (6,764), corresponding to 7,835 (4,060) full-time positions. The average number of full-time equivalents for the quarter was 7,653 (4,211).

Significant risks and uncertainties

Evolution's operations are exposed to certain risks that could have a varying impact on earnings or financial position. These can be divided into industry, operational, and financial risks. When assessing the Group's future development, it is important to take into account the risk factors, alongside any opportunities for profit growth.

The development of laws and regulations relating to the supply of gaming services that Evolution provides is a central risk factor for the Group's future earnings. Since most of Evolution's licensees are active in Europe, the legal situation in the EU is of particular interest and is continuously monitored and managed by the Group. Despite this, there remains a risk that, in the event of legislation being interpreted in an unfavourable or unanticipated way, Evolution's conditions for growth, profitability, and the games that may be supplied could be changed. Likewise, a favourable interpretation could have a positive impact on the Group.

One or more markets may be affected by events that may result in rapid changes in the business environment. Examples of this kind of events which could lead up to production disruption are extreme weather events, social unrest, diseases (e.g. virus outbreaks) or other macroeconomic or geopolitical events affected by external influences.

For further information about Evolution's risk exposure and handling, please see the Group's Annual Report for 2020, which is available on the company's website.

Upcoming report dates

Interim report January-September 2021 28 October 2021 Year-end report 2021 February 2022

Review

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

Stockholm, 21 July 2021

Martin Carlesund CEO

For further information, please contact CFO Jacob Kaplan, +46 708 62 33 94, [email protected].

Evolution AB (publ) e-mail: [email protected] Hamngatan 11 Website: www.evolution.com SE-111 47 Stockholm, Sweden Corporate ID: 556994-5792

Presentation for investors, analysts and the media

CEO Martin Carlesund and CFO Jacob Kaplan will present the report and answer questions on Wednesday, 21 July 2021 at 09:00 a.m. CET via a telephone conference. The presentation will be in English and can also be followed online. Number for participation by telephone: Dial-in number:

SE: +46 8 505 583 69 UK: +44 333 300 90 34 US: +1 646 722 49 02

Follow the presentation at: https://tv.streamfabriken.com/evolution-gaming-group-q2-2021

This information is such that Evolution AB (publ) is obliged to make public pursuant to the EU Market Abuse Regulation and the Swedish Securities Market Act. The information was submitted for publication, through the contact person set out above, on 21 July 2021, at 07:30 am CET.

Condensed consolidated income statement

Apr-Jun Apr-Jun Jan-Jun Jan-Jun Jul 2020- Jan-Dec
Group, EUR thousands 2021 2020 2021 2020 Jun 2021 2020
Revenues - Live 203,678 128,307 387,352 243,456 687,211 543,315
Revenues - RNG 53,009 - 105,176 - 122,995 17,819
Total operating revenues 256,687 128,307 492,528 243,456 810,206 561,134
Personnel expenses -51,564 -30,316 -100,364 -63,626 -170,490 -133,752
Depreciation, amortisation and impairments -18,816 -6,977 -37,293 -13,975 -55,831 -32,513
Other operating expenses -30,455 -16,848 -57,371 -34,564 -117,976 -95,169
Total operating expenses -100,835 -54,141 -195,028 -112,165 -344,297 -261,434
Operating profit 155,852 74,166 297,500 131,291 465,909 299,700
Financial items -2,735 -79 -3,688 -159 -4,547 -1,018
Profit before tax 153,117 74,087 293,812 131,132 461,362 298,682
Tax on profit for the period -8,711 -3,642 -17,368 -6,491 -24,937 -14,060
Profit for the period 144,406 70,445 276,444 124,641 436,425 284,622
Of which attributable to:
Shareholders of the Parent Company 144,406 70,445 276,444 124,641 436,425 284,622
Average number of shares before dilution 212,695,352 181,284,725 212,511,180 181,397,392 199,484,809 183,927,915
Earnings per share before dilution, EUR 0.68 0.39 1.30 0.69 2.19 1.55
Average number of shares after dilution 223,350,840 187,046,005 220,865,210 185,825,338 206,541,214 189,021,346
Earnings per share after dilution, EUR 0.65 0.38 1.25 0.67 2.11 1.51
Operating margin 60.7% 57.8% 60.4% 53.9% 57.5% 53.4%
Effective tax rate 5.7% 4.9% 5.9% 4.9% 5.4% 4.7%

Condensed comprehensive income statement

Group, EUR thousands Apr-Jun
2021
Apr-Jun
2020
Jan-Jun
2021
Jan-Jun
2020
Jul 2020-
Jun 2021
Jan-Dec
2020
Profit for the period 144,406 70,445 276,444 124,641 436,425 284,622
Other comprehensive income
Items that may be reclassified to profit
Exchange differences arising from the
translation of foreign operations 24,645 -1,679 -25,146 -1,635 -48,657 37,449
Other comprehensive income 24,645 -1,679 -25,146 -1,635 -48,657 37,449
Total comprehensive income for the period 169,051 68,766 251,298 123,006 387,768 322,071

Consolidated balance sheet

Group, EUR thousands 30/06/2021 30/06/2020 31/12/2020
Assets
Customer relationships 180,832 2,106 191,257
Game software 229,886 14,934 172,466
Brands 334,526 251 335,534
Goodwill 1,999,578 12,477 1,834,333
Other intangible assets 20,035 6,488 23,930
Buildings 11,519 11,834 11,629
Right of use assets 62,089 22,040 44,104
Property, plant and equipment 55,518 39,314 50,632
Other non-current receivables 12,394 1,479 3,302
Deferred tax assets 1,900 344 2,696
Total non-current assets 2,908,277 111,267 2,669,883
Accounts receivable 170,000 72,011 120,481
Other receivables 177,134 92,611 146,490
Prepaid expenses and accrued income 30,277 4,016 10,583
Cash and cash equivalents 200,392 212,049 221,675
Total current assets 577,803 380,687 499,229
TOTAL ASSETS 3,486,081 491,954 3,169,112
Equity and liabilities
Share capital 641 545 638
Other capital contributed 2,395,591 22,009 2,225,817
Reserves 12,402 -1,536 37,548
Retained earnings including profit for the period 595,403 301,774 462,168
Total equity 3,004,037 322,792 2,726,171
Deferred tax liabilities 55,253 74 36,666
Non-current lease liabilities 63,809 17,830 38,078
Total non-current liabilities 119,062 17,904 74,744
Accounts payable 7,076 4,389 15,335
Current liabilities to credit institutions - 5,145 -
Provisions 3,108 - 11,377
Currrent tax liabilities 180,503 96,799 164,082
Other current liabilities 113,431 16,823 128,502
Current lease liabilities 12,422 4,209 11,891
Accrued expenses and prepaid income 46,442 23,893 37,010
Total current liabilities 362,982 151,258 368,197
TOTAL EQUITY AND LIABILITIES 3,486,081 491,954 3,169,112

Condensed consolidated changes in equity

Share Other capital Retained Total
Group 2020, EUR thousands capital contributed Reserves earnings equity
Opening equity 01/01/2020 545 17,430 99 262,823 280,897
Dividend - - - -76,140 -76,140
Warrants - 4,504 - 717 5,221
Repurchase of own shares - - - -9,854 -9,854
New share issue 93 2,203,883 - - 2,203,976
Profit for the period - - - 284,622 284,622
Other comprehensive income - - 37,449 - 37,449
Closing equity 31/12/2020 638 2,225,817 37,548 462,168 2,726,171
Share Other capital Retained Total
Group 2021, EUR thousands capital contributed Reserves earnings equity
Opening equity 01/01/2021 638 2,225,817 37,548 462,168 2,726,171
Dividend - - - -144,382 -144,382
Warrants - 21,973 - 1,173 23,146
Non cash issue 3 147,801 - - 147,804
Profit for the period - - - 276,444 276,444
Other comprehensive income - - -25,146 - -25,146
Closing equity 30/06/2021 641 2,395,591 12,402 595,403 3,004,037

Condensed consolidated statement of cash flows

Group, EUR thousands Apr-Jun
2021
Apr-Jun
2020
Jan-Jun
2021
Jan-Jun
2020
Jul 2020-
Jun 2021
Jan-Dec
2020
Operating profit 155,852 74,166 297,500 131,291 465,909 299,700
Adjustment for non-cash items:
Depreciation/amortisation/impairment 18,816 6,977 37,293 13,975 55,831 32,513
Provisions -1,769 - -6,005 - 3,974 9,979
Other 2,222 -1,004 -1,824 288 11,754 13,866
Interest received 15 10 73 22 2,519 2,468
Interest paid -1,108 -94 -2,118 -181 -3,002 -1,065
Tax paid -21,731 -403 -33,116 -5,606 -34,027 -6,517
Cash flows from operating activities before 152,297 79,652 291,803 139,789 502,958 350,944
changes in working capital
Increase/decrease in accounts receivable -20,755 9,003 -48,457 -5,725 -75,077 -32,345
Increase/decrease in accounts payable 715 1,996 -8,280 -868 -7,665 -253
Increase/decrease in other working capital -6,992 2,972 -8,012 -1,493 -8,814 -2,295
Cash flows from operating activities 125,265 93,623 227,054 131,703 411,402 316,051
Acquisition of intangible assets -7,127 -3,408 -13,358 -6,107 -20,886 -13,635
Acquisition of tangible assets -5,150 -4,876 -12,124 -9,585 -25,790 -23,251
Acquisition of subsidiary -94,162 - -96,518 -1,381 -49,052 46,085
Increase/decrease in other financial assets -1,044 -458 -929 -541 -2,766 -2,378
Cash flows from investing activities -107,483 -8,742 -122,929 -17,614 -98,494 6,821
Repayment of debt to credit institutions - -239 - -478 -189,873 -190,351
Repayment of lease liability -2,751 -1,031 -5,173 -2,285 -7,947 -5,059
Repurchase of own shares - - - -9,854 - -9,854
Warrant premiums 4,382 - 21,973 4,579 21,898 4,504
New share issue - - - - -3,010 -3,010
Dividend -144,382 -76,140 -144,382 -76,140 -144,382 -76,140
Cash flows from financing activities -142,751 -77,410 -127,582 -84,178 -323,314 -279,910
Cash flow for the period -124,969 7,471 -23,457 29,911 -10,406 42,962
Cash and cash equivalents at start of period 326,041 204,949 221,675 182,520 212,049 182,520
Exchange rate differences -680 -371 2,174 -382 -1,251 -3,807
Cash and cash equivalents at end of period 200,392 212,049 200,392 212,049 200,392 221,675

The company presents certain financial measures in the interim report that are not defined under IFRS. The company believes that these measures provide useful supplemental information to investors and the company's management as they permit the evaluation of the company's financial performance and position. Since not all companies calculate financial measures in the same way, these are not always comparable to the measures used by other companies. Consequently, these financial measures should not be seen as a substitute for measures defined under IFRS. The tables below include measurements that are not defined in accordance with IFRS, unless otherwise stated. For definitions and purposes, see also the last page of the report.

Consolidated key ratios

Apr-Jun Apr-Jun Jan-Jun Jan-Jun Jul 2020- Jan-Dec
Group, EUR thousands 2021 2020 2021 2020 Jun 2021 2020
Operating revenues (IFRS) 256,687 128,307 492,528 243,456 810,206 561,134
EBITDA margin 68.0% 63.2% 68.0% 59.7% 64.4% 59.2%
Operating margin 60.7% 57.8% 60.4% 53.9% 57.5% 53.4%
Profit margin 56.3% 54.9% 56.1% 51.2% 53.9% 50.7%
Equity/assets ratio 86.2% 65.6% 86.2% 65.6% 86.2% 86.0%
Cash and cash equivalents 200,392 212,049 200,392 212,049 200,392 221,675
Average number of full-time employees 7,653 4,211 7,379 4,848 6,216 4,894
Full-time employees at end of period 7,835 4,060 7,835 4,060 7,835 5,554
Earnings per share before dilution, EUR (IFRS) 0.68 0.39 1.30 0.69 2.19 1.55
Equity per share, EUR 14.07 1.78 14.07 1.78 14.07 12.84
Op. cash flow per share before dilution, EUR 0.59 0.52 1.07 0.73 2.06 1.72
Average number of outstanding shares
before dilution
212,695,352 181,284,725 212,511,180 181,397,392 199,484,809 183,927,915
Number of outstanding shares 213,432,040 181,284,725 213,432,040 181,284,725 213,432,040 212,327,008

Consolidated key ratios by quarter

Group, EUR thousands Q2/21 Q1/21 Q4/20 Q3/20 Q2/20 Q1/20 Q4/19 Q3/19 Q2/19
Operating revenues (IFRS) 256,687 235,841 177,658 140,020 128,307 115,149 105,998 94,729 85,728
EBITDA 174,668 160,125 96,219 90,728 81,143 64,123 55,830 48,470 42,730
EBITDA margin 68.0% 67.9% 54.2% 64.8% 63.2% 55.7% 52.7% 51.2% 49.8%
Operating profit 155,852 141,648 84,837 83,572 74,166 57,125 48,674 41,995 36,614
Operating margin 60.7% 60.1% 47.8% 59.7% 57.8% 49.6% 45.9% 44.3% 42.7%
Revenue growth vs prior year 100.1% 104.8% 67.6% 47.8% 49.7% 45.2% 50.9% 47.2% 44.7%
Revenue growth vs prior quarter 8.8% 32.8% 26.9% 9.1% 11.4% 8.6% 11.9% 10.5% 8.1%
Cash and cash equivalents 200,392 326,041 221,675 283,203 212,049 204,949 182,520 141,108 88,680

Reconciliation of selected key ratios not defined in accordance with IFRS

Apr-Jun Apr-Jun Jan-Jun Jan-Jun Jul 2020- Jan-Dec
Group, EUR thousands 2021 2020 2021 2020 Jun 2021 2020
Operating margin
Profit before tax 153,117 74,087 293,812 131,132 461,362 298,682
Net financial items 2,735 79 3,688 159 4,547 1,018
Operating profit (EBIT) 155,852 74,166 297,500 131,291 465,909 299,700
Divided by Total operating revenues 256,687 128,307 492,528 243,456 810,206 561,134
Operating (EBIT) margin 60.7% 57.8% 60.4% 53.9% 57.5% 53.4%
EBITDA and EBITDA margin
Profit before tax 153,117 74,087 293,812 131,132 461,362 298,682
Net financial items 2,735 79 3,688 159 4,547 1,018
Depreciation/amortisation 18,816 6,977 37,293 13,975 55,831 32,513
EBITDA 174,668 81,143 334,793 145,266 521,740 332,213
Divided by Total operating revenues 256,687 128,307 492,528 243,456 810,206 561,134
EBITDA margin 68.0% 63.2% 68.0% 59.7% 64.4% 59.2%
Profit margin
Profit for the period 144,406 70,445 276,444 124,641 436,425 284,622
Divided by Total operating revenues 256,687 128,307 492,528 243,456 810,206 561,134
Profit margin 56.3% 54.9% 56.1% 51.2% 53.9% 50.7%
Equity/Assets ratio
Total equity 3,004,037 322,792 3,004,037 322,792 3,004,037 2,726,171
Divided by Total assets 3,486,081 491,954 3,486,081 491,954 3,486,081 3,169,112
Equity/Assets ratio 86.2% 65.6% 86.2% 65.6% 86.2% 86.0%

Condensed Parent Company income statement and other comprehensive income

Apr-Jun Apr-Jun Jan-Jun Jan-Jun Jul 2020- Jan-Dec
Parent company, EUR thousands 2021 2020 2021 2020 Jun 2021 2020
Net sales 4,923 1,848 9,513 4,033 14,885 9,405
Other external expenses -4,592 -1,864 -9,067 -3,989 -14,298 -9,220
Operating profit 331 -16 446 44 587 185
Interest income and similar income -42 - -42 - 200,094 200,136
Interest expenses and similar expenses 80 - 80 - 80 -
Profit before tax 369 -16 484 44 200,761 200,321
Tax on profit for the period -27 -2 -127 -32 -183 -88
Profit for the period* 342 -18 357 12 200,578 200,233

*Profit for the period coincides with comprehensive income for the period.

Condensed Parent Company balance sheet

Parent company, EUR thousands 30/06/2021 30/06/2020 31/12/2020
Assets
Intangible assets 661 864 763
Property, plant and equipment 43 52 50
Participating interest in Group companies 2,495,726 206,000 2,495,279
Other non-current receivables 187 40 41
Total non-current assets 2,496,617 206,956 2,496,133
Receivables from Group companies 251,232 40,735 212,914
Other current receivables 1,549 404 751
Prepaid expenses and accrued income 14,262 549 368
Cash and cash equivalents 17,150 15,123 34,388
Total current assets 284,193 56,811 248,421
TOTAL ASSETS 2,780,810 263,767 2,744,554
Equity and liabilities
Share capital 641 545 638
Retained earnings including profit for the period 2,691,356 261,628 2,665,657
Total equity 2,691,997 262,173 2,666,295
Accounts payable 119 149 2,620
Currrent tax liabilities 307 982 1,120
Other current liabilities 87,563 210 73,719
Accrued expenses and prepaid income 824 253 800
Total current liabilities 88,813 1,594 78,259
TOTAL EQUITY AND LIABILITIES 2,780,810 263,767 2,744,554

Notes to the financial statements

Note 1. Accounting principles

Evolution prepares its financial statements in accordance with the International Financial Reporting Standards (IFRS) as approved by the European Union. The Group's interim report has been prepared in accordance with IAS 34, Interim Financial Reporting. The Parent Company uses the same accounting principles as the Group, with the addition of the Swedish Financial Reporting Board's recommendation; RFR 2, Accounting for Legal Entities. The accounting policies are unchanged from the 2020 annual report. There are no amendments to IFRS standards in 2021 that have had material impact on the Group's results of operations and financial position.

Amounts are expressed in thousands of Euro (EUR) unless otherwise indicated. Amounts or figures in parentheses indicate comparative figures for the corresponding period last year.

Note 2. Events following the balance sheet date

No major events following the end of the period.

Note 3. Incentive programme

The company has three incentive programmes. Upon full exercise of the warrants within the programme 2018/2021 (adopted by the Annual General Meeting in 2018), the dilution effect will be approximately 0.83 percent. Upon full exercise of the warrants within the programme 2020/2023 (adopted by the Extra General Meeting on 16 January 2020), the dilution effect will be approximately 0.42 percent. Upon full exercise of the warrants within the programme 2021/2024 (adopted by the Extra General Meeting on 28 January 2021), the dilution effect will be approximately 1.86 percent. More information about the programmes is available in the 2020 annual report.

Note 4. Seasonality

Evolution's operations are, to a certain extent, influenced by seasonal patterns in end-user activity. The Group's customers generally notice increased end-user activity and an increased volume of operations in the fourth quarter of each year, which is consistent with the Group's experience of increased Live Casino traffic and commission income earned in the fourth quarter.

Note 5. Acquisition of group companies

During the first quarter, the remaining additional purchase consideration regarding Ezugi of EUR 2,356 thousand was paid. During the second quarter, the remaining additional purchase consideration regarding Red Tiger of EUR 12,913 thousand was paid.

Big Time Gaming

Evolution has entered into an agreement to acquire 100 percent of the share capital in Big Time Gaming Pty Ltd (BTG). The transaction was closed on 30 June and BTG will be included in the consolidated accounts from 1 July. The up-front consideration was paid in cash and Evolution shares, corresponding to EUR 80 million and EUR 147.8 million respectively. In addition, Evolution will pay earn-outs, based on BTG's EBITDA for the years 2022/23 and 2023/24. Maximum earn-out is EUR 230 million, payable in 2023 and 2024, of which 70 percent in cash and 30 percent in Evolution shares.

According to the preliminary acquisition analysis, a non-tax-deductible goodwill of EUR 392.2 million arose that is primarily attributable to the skills that BTG's employees contribute and strengthened presence in important markets. The useful life for customer relationships and game portfolio is estimated to be ten years.

Preliminary acquisition analysis, based on BTG's May accounts.

Fair value acquired net assets Big Time Gaming, EUR thousands
Customer relationships 1,100
Brand 2,400
Game portfolio 62,700
Other intangible assets 92
Right of use assets 169
Property, plant and equipment 109
Long-term financial assets 33
Accounts receivable 4,066
Other short-term assets 35
Accrued income and prepaid expenses 4,904
Cash and cash equivalents 6,903
Deferred tax liability -19,860
Long-term liabilities -519
Leasing liability -228
Short-term liabilities, interest bearing -3,463
Accounts payable -69
Tax liability -2,590
Other short-term liabilities -237
Total acquired net assets 55,545
Purchase consideration Big Time Gaming, EUR thousands
Consideration paid, cash 79,970
Consideration paid, own shares 147,804
Additional purchase consideration, debt 220,000
Total purchase consideration 447,774
Fair value acquired net assets -55,545
Goodwill 392,229
Investing activities, Group EUR thousands 2021
Additional purchase consideration Ezugi -2,356
Additional purchase consideration Red Tiger -12,913
Redemption warrants NetEnt -447
Consideration paid Big Time Gaming -79,970
Expenses directly linked to the acquisition of BTG -831
Effect on consolidated cash and cash equivalents -96,518

Expenses related to acquisitions are included in Other operating expenses in the income statement.

Big Time Gaming's contribution, Group EUR thousands 2021
Operating revenues -
Profit after tax for the year -831

Profit for the year refers to acquisition costs of EUR 831 thousand.

Following table shows revenues and profit for the year as if the acquisition of Big Time Gaming took place on 1 January. Based on actual January to May and June forecast for BTG.

Group, EUR thousands BTG Evolution Group
Operating revenues 19,369 492,528 511,897
Profit after tax for the year 9,496 276,444 285,940

Big Time Gaming profit for the year include acquisition costs of EUR 831 thousand and amortisation of excess values of EUR 3,190 thousand.

Definitions of key ratios

Key ratios
Operating profit (EBIT)
Definition
Profit before tax excluding net financial
items.
Purpose
This key ratio is used by management to
monitor the earnings trend in the Group.
Operating margin (EBIT)margin Operating profit in relation to operating
revenues.
This key ratio is used by management to
monitor the earnings trend in the Group.
EBITDA Operating profit less depreciation. This key ratio is used by management to
monitor the earnings trend in the Group.
EBITDA margin Operating profit excluding depreciation
and amortisation in relation to operating
revenues.
This key ratio is used by management to
monitor the earnings trend in the Group.
Profit margin Profit for the period in relation to
operating revenues.
This key ratio is used by management to
monitor the earnings trend in the Group.
Equity/assets ratio Equity at the end of period in relation to
total assets at the end of period.
This key ratio indicated the Group's long
term payment capacity.
Cash and cash equivalents Cash and bank assets. Used by management to monitor the
Group's short-term payment capacity.
Revenue growth compared with
the previous year
Operating revenues for the period
divided by operating revenues in the
same period last year.
This key ratio is used by management to
monitor the Group's revenue growth.
Revenue growth compared with
the preceding quarter
Operating revenues for the period
divided by operating revenues for the
preceding quarter.
This key ratio is used by management to
monitor the Group's revenue growth.
Average number of full-time
employees
The average number of full-time
employees during the period. Full-time
equivalents include part-time positions.
This key ratio is used by management to
monitor the Group's number of employees'
growth.
Per share
Earnings per share before dilution Profit for the period in relation to the
average number of shares outstanding
before dilution during the period.
This key ratio is used by management to
monitor the earnings trend in the Group.
Equity per share Shareholders' equity divided by the
number of shares outstanding at the
end of the period.
This key ratio is used by management to
monitor the earnings trend in the Group.
Operational cash flow per share
before dilution
Cash flow from operating activities in
relation to the average number of
shares outstanding before dilution
during the period.
This key ratio is used by management to
monitor the cash flow trend in the Group.
Average number of shares
outstanding
The average number of shares
outstanding before dilution during the
period.
Used to calculate key ratios in relation to the
number of shares during the period.
Number of shares outstanding Number of shares outstanding at the
end of the period.
Used to calculate key ratios in relation to the
number of shares at the end of the period.

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