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Cint Group

Quarterly Report May 11, 2021

2902_ir_2021-05-11_a263ff43-2995-4922-8a45-90b5796c892a.pdf

Quarterly Report

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Interim Report January – March 2021

Strong revenue momentum and business model scalability

Financial highlights first quarter

  • Net sales increased by 33.1 percent to EUR 28.1m (21.1). Organic growth excluding currency effects was 40.2 percent (21.4).
  • Gross profit amounted to EUR 14.5m (11.4) with a gross margin of 51.5 percent (53.7)
  • Adjusted EBITDA amounted to EUR 5.5m (3.2) with an adjusted EBITDA margin of 19.7 percent (15.0)
  • Adjusted basic and diluted earnings per share amounted to EUR 0.04 (0.01)

Significant events during the first quarter

  • On 3 February, Cint entered into an agreement with SEB on a new EUR 50m credit facility
  • On 19 February, trading in Cint's shares on Nasdaq Stockholm commenced following an initial public offering
KEUR 2021
Jan-Mar
2020
Jan-Mar
2020
Jan-Dec
Rolling
12-months
Net sales 28,147 21,146 98,284 105,285
Gross profit 14,497 11,353 50,966 54,110
EBITDA 3,124 3,074 13,311 13,361
Adjusted EBITDA 5,535 3,170 16,273 18,638
FX gain/loss on operating items 805 218 -629 -42
EPS, basic and diluted -0.01 -0.14 -0.45 -0.22
Adjusted EPS, basic and diluted 0.04 0.01 0.27 0.24

Comments by the CEO

The year has started positively. Net sales in the first quarter 2021 increased by 33 percent to EUR 28.1m compared to EUR 21.1m in the same period last year. Organic growth (excluding currency effects) was 40 percent and encouragingly, all three of our regions contributed positively to this development.

When adjusting our results for items affecting comparability this period, namely our IPO cost and the loan forgiveness in the US, we get to an EBITDA of EUR 5.5m (3.2) in the quarter corresponding to an adjusted EBITDA margin of 19.7 (15.0) percent. The significant increase in profitability is a result of a strong sales growth combined with a limited increase in operating expenditure during the year.

Encouragingly, the scalability of our business model has translated the strong sales growth into improved profitability. As evidenced by the numbers, we believe we are developing well in line with, and towards, our financial targets of maintaining at least 20 percent top-line growth and achieving 20 percent EBITDA margin in the medium term.

The tech-enabled customer segment continues to grow strongly, showing a year-over-year growth rate of 43 percent driven by overall positive development from customers that have been with us for many years as well as from new logos. Our customers tend to stick with us for a considerable time, and our capacity to attract new customers increases over time which, to my mind, is an important confirmation of our value proposition.

Equally important to us are our customers in the established customer segment with a 28 percent increase in sales compared to the same period last year. This growth is spread relatively evenly across our established customer segment.

In February, we marked a significant milestone in Cint's 23-year history when we became a public company on Nasdaq Stockholm. I am proud that we were able to carry out the offering and listing successfully. There was a major interest in the company from both institutional investors and the public, and we were able to welcome more than 44,000 new shareholders which will provide us with a broad and strong ownership base. Thank you to the team, both inside and outside of Cint, who contributed to this positive outcome.

We expect to continue growing more rapidly than the global consumer insights market. This is due to us being able to take advantage of the structural shift from offline to online, coupled with the continued digitalisation of our industry, and the increasing demand for faster and more costeffective insights solutions.

Finally, I would like to mention Covid-19. It's financial impact seems to be manageable. However, the human consequences continue to be very significant, particularly for our colleagues in India. We are doing what we can to extend our support. I am constantly impressed by the teamwork, hard work and care-for-colleagues demonstrated by Cinters around the world.

"Strong sales growth and increased profitability in a market shifting structurally from offline to online"

Key Ratios for the Group

KEUR 2021
Jan-Mar
2020
Jan-Mar
2020
Jan-Dec
Rolling
12-months
Net sales 28,147 21,146 98,284 105,285
Net sales growth 33.1% 43.8% 36.6% 34.3%
Organic net sales growth 33.1% 22.3% 27.3% 29.9%
Organic growth excl currency effects 40.2% 21.4% 29.5% 34.0%
Gross profit 14,497 11,353 50,966 54,110
Gross margin 51.5% 53.7% 51.9% 51.4%
Capitalised development cost 1,879 1,763 6,377 6,493
Operating Expenses -13,252 -10,041 -44,032 -47,242
EBITDA 3,124 3,074 13,311 13,361
Items affecting comparability 2,411 95 2,962 5,277
Adjusted EBITDA 5,535 3,170 16,273 18,638
Adjusted EBITDA margin 19.7% 15.0% 16.6% 17.7%
FX gain/loss on operating items 805 218 -629 -42
EPS, basic and diluted -0.01 -0.14 -0.45 -0.22
Adjusted EPS, basic and diluted 0.04 0.01 0.27 0.24
Net Working Capital 11,057 7,041 4,904 11,057
Operating Cashflow -4,378 2,701 12,395 5,316
Net Debt(+) / Cash(-) -66,179 41,048 6,537 -66,179

LTM Net sales (KEUR) & Quarterly Growth (%)

Adjusted LTM EBITDA (KEUR) and Adjusted EBITDA Margin (%)

Group Financial Development

FIRST QUARTER

Sales and earnings in the first quarter 2021

Net sales increased by 33.1 percent to EUR 28.1m (21.1). Organic growth was 33.1 percent and organic growth excluding currency effects was 40.2 percent.

Gross profit increased by 27.7 percent to EUR 14.5m (11.4) and the gross margin amounted to 51.5 percent (53.7).

EBITDA amounted to EUR 3.1m (3.1) and the EBITDA margin amounted to 11.1 percent (14.5). Deducting items affecting comparability for the period, i.e. EUR 2.4m primarily driven by IPO costs, the adjusted EBITDA amounted to EUR 5.5m (3.2) and the adjusted EBITDA margin amounted to 19.7 percent (15.0).

The operating profit amounted to EUR 1.2m (1.4) with an operating margin of 4.2 percent (6.7).

Profit for the first quarter amounted to EUR 1.3m (-0.5) and EPS (basic and diluted) amounted to EUR -0.01 (-0.14)

Cash flow

The group's Operating Cash flow amounted to EUR -4.4m (2.7) and the net cash flow amounted to EUR 61.9m (1.2).

Investments

The Group's investments in tangible fixed assets amounted to EUR 0.1m (0.0). Investments in intangible fixed assets amounted to EUR 2.7m (2.7) and consisted of capitalised development costs for the platform, investments into new features and functions to support future growth.

For details on the depreciation and amortisation for the first quarter, please refer to note 7.

Currency effects in the quarter

Due to the global nature of the business, the company is exposed to currency fluctuations with most of the net sales in USD and EUR and a large part of the operating expenses in SEK.

During the quarter, net sales were negatively impacted by EUR 1.1m (0.1) due to currency fluctuations.

The revaluation of balance sheet items had a positive impact with a reduction of the total operating expenses of EUR 0.8m (0.2). This impact is included in both EBITDA and adjusted EBITDA.

Regional Development

Americas

Net sales increased by 40 percent to EUR 13.0m (9.3). Sales growth was driven by a high level of new customer acquisitions as well as a strong growth in the existing customer base.

The Americas is the largest region, accounting for well over 50 percent of the global insights market. The US has grown at a high pace as it is the main driver of tech-enabled solutions globally.

Cint's strategy in the US is to leverage existing size and scale, optimizing sales execution and continue grow with its customers.

EMEA

Net sales increased by 26 percent to EUR 12.5m (10.0). Sales growth was driven by a strong customer intake and growth in the existing customer base.

The EMEA region has grown at a slower pace than the other regional markets, primarily due to the European market's maturity. The market is more fragmented than the Americas, with smaller Middle Eastern and African markets growing at a higher pace. The European region has a long experience in the survey field with a strong adoption of direct digital tools, i.e self-service models via techenabled insight platforms. There is an ongoing shift toward insourcing and adoption of direct digital tools reflected in the popularity and fast adoption of the self-service tools and insights software.

Cint's focus is on maintaining the company's strong market position and exploring entries into new markets such as France, South Africa and Middle East.

APAC

Net sales increased by 36 percent to EUR 2.6m (1.9). The APAC region remained strong during the first quarter, with many customers seeing a good development.

The APAC market is the fastest growing region. The region is less developed than the Americas and EMEA and is fragmented due to cultural and language differences, forcing software providers to localise offerings to gain traction in local markets. Similar to other markets, the insight market in the APAC region is undergoing a shift from offline to

online, with direct digital-tools and software platforms acting as drivers of digitalisation, opening for significant market potential for such actors going forward.

Cint's focus continues to be on expanding customer reach, organically and structurally.

Net sales development per region (KEUR)

Operational Highlights

Repeat buying

As at end of the first quarter, 96 percent of Cint's customers made a purchase at least once per quarter on average during the last twelve months.

B2B customers

The total number of active customers amounted to 2,636 by the end of the first quarter 2021. This corresponded to an increase of 287 compared to the same period last year and 121 compared to year-end 2020. Cint saw a strong increase in all regions.

Customer segment development

Established insights companies Net sales increased by 28 percent to EUR 17.8m (13.9) in the first quarter 2021.

Tech-enabled companies

Net sales increased by 43 percent to EUR 10.4m (7.3) in the first quarter 2021.

Customer segment net sales (KEUR)

Average customer tenure

As at end of the first quarter, the average revenue adjusted customer tenure was 6.6 years which is computed as the aggregate of each customer's tenure multiplied by respective share of sales the last twelve months.

Completed surveys

The total number of completed surveys during the last twelve months was 87 million. The number of completes has increased strongly the last years as a result of increased volumes and onboarding of customers to Cint's Enterprise solution. Increased digitalization and the rise of tech-enabled companies has also led to increased number of completes.

Connected consumers

As at end of the first quarter, the total number of connected consumers was 149 million, an increase of five million since year-end 2020. The drivers to this increase were mainly:

  • Increased matching and volumes which benefits the panel partner's sales
  • Improvements of profiling data for partner's audiences
  • Improvements to the panel management technology and
  • Seamless and quick API integration with current panel management solutions

Financial Position

The Group ended the quarter with a total cash position of EUR 68.7m (6.9m as at year end 2020) and a total debt of EUR 2.5m (13.4). Total net cash amounted to EUR 66.2m at the end of the first quarter compared to a net debt of EUR 6.5m as at year-end 2020.

Initial public offering

On 19 February, Cint's shares commenced trading on Nasdaq Stockholm following an initial public offering. The offering comprised 72,000,000 shares of which 10,555,555 were newly issued shares and 61,444,445 shares sold by Cint's principal shareholder, Cidron Ross S.a.r.l, which is indirectly controlled by Nordic Capital Fund VIII. The newly issued shares provided Cint with proceeds of EUR 75.6m (SEK 760m) before transaction costs. The total cost for the IPO amounted to EUR 8.6m (SEK 87.2m) of which EUR 3.1m has been booked against equity, EUR 2.8m was taken as a operating cost in Q1 and EUR 2.6m in Q4 (both recognized as items affecting comparability for the respective period).

Covid-19

In connection with the outbreak of the Covid-19 pandemic, Cint was granted government loans and tax payment deferrals amounting to a total of EUR 3.1m which was registered as part of the net working capital and included in Other current liabilities in the balance sheet. During the first quarter 2021, a subsidy owed to the Swedish government related to employee taxes and social contributions of EUR 1.4m (SEK 10.2m) was paid back. Cint was also authorized full forgiveness of one of its pay-check protection program loan from the US government, amounting to EUR 0.4m (USD 0.5m). On 14 April, Cint was authorized full forgiveness of the remaining amount, USD 1.1m.

Capitalisation

In order to enable a continued fast paced execution of the company's strategic priorities, Cint's financial position and liquidity was strengthened in connection with the IPO in February 2021 through a new share issue amounting to in total EUR 81.1m whereof EUR 5.5m related to a conversion of a loan and EUR 76.2m related to the new fundraising.

At the end of the period, the Group's equity amounted to EUR 221.0m to be compared with EUR 139.2m as at year end 2020.

Financing

On 3 February 2021, Cint entered into an agreement on a new EUR 50m senior unsecured revolving credit facility with SEB. The credit facility is designated to be applied towards acquisitions, working capital and general corporate purposes.

Personnel & Organisation

At the end of the period, the total number of FTEs (employees and consultants) was 374 (316). The average number of FTEs for the period was 364 (310).

The total number of employees was 258 (240) at the end of the period. The average number of employees during the period was 250 (235)

Organisational Updates

In April 2021, Johanna Isander, Chief Human Resources Officer, decided to leave Cint and was temporarily replaced until her replacement joins the company on 1 July 2021.

Long-term share-based incentive programs

On 18 February 2021, an extraordinary general meeting resolved to establish two share-based incentive programs: a warrant program and a share savings program.

In total, the warrant program will comprise up to 19 individuals and not more than 3,734,262 warrants. If subscribed in full, the increase in share capital will not amount to more than SEK 373,426 and the maximum number of warrants that may be subscribed by the participants corresponds to approximately 2.7% of the total number of shares outstanding. Total cost for the program during its term is not expected to exceed EUR 425,000.

A share savings program is expected to be launched in the second quarter and will let all employees participate with a maximum investment of SEK 100,000 per employee and those who retain the shares during the program's term of three years and also remain employed, will be eligible for one (1) additional free share ("matching share") for each three (3) shares purchased. Full allotment of matching shares would mean that the total number of shares under the program will amount to no more than 200,092 shares, corresponding to approximately 0.15 percent of the total number of shares outstanding. The cost will be accounted for in accordance with IFRS 2 and is not expected to exceed EUR 1.4m assuming 100 percent allotment. In addition, the cost for social security charges are calculated to approximately EUR 354,000 per year under customary assumptions.

Shares

The number of shares and votes changed as a result of a split of each share on ten (10) shares (a so-called share split 10:1) and the share issue of in total 11,324,139 shares that was carried out in connection with the admission to trading of the company's shares on Nasdaq Stockholm on 19 February 2021.

As of 31 March 2021, the total number of shares and votes was 136,634,549.

Financial Targets

On 23 November 2020, the company adopted the following financial targets and dividend policy:

  • Cint aims to maintain an annual organic sales growth of at least 20 percent
  • Cint aims to achieve an EBITDA margin of at least 20 percent in the medium term
  • Cint aims to reinvest cash flows into growth initiatives and as such will not pay annual dividends in the short term

Parent Company

The parent company's activities are focused on indirectly holding the shares in the operational group Cint AB and its subsidiaries. In addition, the parent company provides management services to the group which were scaled-up in the fourth quarter 2020 following the decision to list the company on Nasdaq Stockholm.

At the end of the period, the parent company had 8 employees. The parent company has no external business activities and the risks are mainly related to the operations of the subsidiaries.

The parent company's operating income was SEK 18.9m (-) in the period.

The parent company's financial position by end of the period, measured in terms of total equity in relation to total assets ratio, was 97 percent and it had a cash balance of SEK 482.6m, to be compared with a ratio of 98 percent and a cash balance of SEK 5.6m by end of December 2020.

Financial Calendar 2021

Interim Report Q2 17 Aug 2021
Interim Report Q3 9 Nov 2021

Conference call and webpresentation of the Q1 report

CEO Tom Buehlmann and CFO Joakim Andersson will present the results through a telephone conference which will be held at 10.00 CEST on 11 May. The conference call will also be webcast.

Telephone numbers and access code

Please make sure you are connected to the phone conference by calling in and register a few minutes before the conference begins.

International: +44 203 936 2999 Sweden: +46 10 884 80 16 Access code: 840 276

Link to the live broadcast: webcast The report will be available at https://investors.cint.com/ in connection with the publication. The presentation will be available in connection to the conference call and a replay will be available at the site later the same day.

FINANCIAL STATEMENTS

Earnings per share before and after

CONDENSED CONSOLIDATED INCOME STATEMENT

2021 2020 2020 Rolling
KEUR Note Jan-Mar Jan-Mar Jan-Dec 12-month
Net Sales 4 28,147 21,146 98,284 105,285
Cost of services sold -13,650 -9,793 -47,318 -51,175
Capitalised development cost 1,879 1,763 6,377 6,493
Personnel expenses -8,440 -6,530 -26,805 -28,715
Other operating income 1,258 227 -497 534
Other external expenses -6,069 -3,738 -16,730 -19,060
EBITDA 3,124 3,074 13,311 13,361
Depreciation 7 -330 -298 -1,192 -1,225
EBITA 2,794 2,777 12,119 12,136
Amortisation and impairment 7 -1,617 -1,352 -5,828 -6,093
Operating profit/loss 1,177 1,424 6,290 6,043
Financial income 958 906 25 77
Financial expenses -287 -2,809 -2,815 -293
Net financial expenses 671 -1,903 -2,791 -217
Earnings before tax 1,849 -479 3,500 5,827
Income tax expense -528 1 -613 -1,142
Profit/loss for the period 1,321 -478 2,886 4,684
Profit/loss for the period
attributable to:
Parent Company shareholders 1,321 -478 2,886 4,684
2021 2020 2020 Rolling
Jan-Mar Jan-Mar Jan-Dec 12-month

CONDENSED CONSOLIDATED STATEMENT OF OTHER COMPREHENSIVE INCOME

2021
Jan-Mar
2020
Jan-Mar
2020
Jan-Dec
Rolling
12-month
Profit/loss for the period 1,321 -478 2,886 4,684
Other comprehensive income
Items that may be transferred to income
Exchange differences on translation of
foreign operations -108 -1,932 -3,620 -1,796
Other comprehensive income for the
period
-108 -1,932 -3,620 -1,796
Total comprehensive income for the
period
1,213 -2,410 -734 2,888

dilution, EUR -0.01 -0.14 -0.45 -0.22

CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION

KEUR 2021
31 Mar
2020
31 Mar
2020
31 Dec
ASSETS
Non-current assets
Goodwill 102,411 101,073 100,714
Other intangible assets 37,530 35,029 36,214
Right-of-use assets 2,594 2,960 2,869
Equipment, tools and installations 602 581 606
Other financial assets 236 238 234
Deferred tax assets 5,400 5,466 5,226
Total non-current assets 148,773 145,348 145,862
Current assets
Accounts receivable 33,207 26,029 27,282
Current tax assets - 40 81
Other receivables 30 38 31
Prepaid expenses and accrued income 16,935 12,075 19,539
Cash and cash equivalents 68,688 3,756 6,909
Total current assets 118,860 41,939 53,842
TOTAL ASSETS 267,663 187,287 199,704
2021 2020 2020
KEUR 31 Mar 31 Mar 31 Dec
EQUITY
Total equity attributable to the 220,965 105,297 139,162
shareholders of the parent company
LIABILITIES
Non-current liabilities
Borrowings - 33,793 5,366
Lease liabilities
Deferred tax liabilities
1,619
4,816
2,225
5,460
1,811
4,878
Total non-current liabilities 6,435 41,478 12,055
Current liabilities
Lease liabilities 890 633 959
Account payables 11,194 10,645 12,446
Bank overdraft facilities - 8,152 5,310
Other current liabilities 4,192 2,512 4,688
Accrued expenses and deferred income 23,958 18,570 25,084
Total current liabilities 40,234 40,513 48,486

CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

Equity attributable to the equity holders of the parent company
KEUR Share
capital
Additional
paid in
capital
Reserves Retained
earnings,
including
profit/loss
for the
period
Total equity
Opening balance, 1 January 2020 1,122 111,371 -5,777 990 107,706
Profit/loss for the period Jan-March -478 -478
Other comprehensive income -1,932 -1,932
Total comprehensive income -1,932 -478 -2,410
Closing balance, 31 March 2020 1,122 111,371 -7,709 412 105,297
Profit/loss for the period April-Dec 3,364 3,364
Other comprehensive income -1,688 -1,688
Total comprehensive income -1,688 3,364 1,676
Transactions with shareholders of the
parent company:
New share issue 178 32,012 32,189
Total transactions with shareholders of the
parent company:
178 32,012 32,189
Closing balance, 31 December 2020 1,300 143,383 -9,397 3,876 139,162
Profit/loss for the period 1,321 1,321
Other comprehensive income -108 -108
Total comprehensive income -108 1,321 1,213
Transactions with shareholders of the
parent company:
New share issue 113 80,959 81,072
Transaction cost net of tax -2,435 -2,435
Share based incentive programme 1,953 1,953
Total transactions with shareholders of the
parent company:
113 80,477 80,590
Closing balance, 31 March, 2021 1,413 223,860 -9,505 5,197 220,965

CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS

KEUR 2021
Jan-Mar
2020
Jan-Mar
2020
Jan-Dec
Rolling
12-month
Cash flow from operating activities
Operating profit/loss 1,177 1,424 6,290 6,043
Adjustments for non-cash items 817 571 6,309 6,555
Interest received - 5 25 20
Interest paid -133 -82 -337 -388
Income tax paid -206 -137 -625 -694
Cash flow from operating activities
before changes in working capital
1,655 1,781 11,663 11,536
Cash flow from changes in working
capital
-6,033 920 732 -6,221
Cash flow from operating activities -4,378 2,701 12,395 5,315
Cash flow from investing activities -2,767 -2,686 -7,881 -7,962
Cash flows from financing
activities
Bank overdraft facility -5,310 1,461 -1,842 -8,613
Repayment of lease liabilities -260 -248 -973 -985
New shares issue 75,572 - 2,850 78,422
Transaction cost new share issue -2,897 - - -2,897
Proceeds from share-based incentive
program
1,953 - - 1,953
Cash flow from financing activities 69,058 1,213 35 67,880
Net cash flow 61,914 1,228 4,549 65,234
Decrease/increase of cash and
cash equivalents
Cash and cash equivalents at the
beginning of the period
Currency translation difference in
cash and cash equivalents
6,909
-135
2,570
-42
2,570
-210
3,756
-302
Cash and cash equivalents at the
end of the period
68,688 3,756 6,909 68,688

CONDENSED PARENT COMPANY INCOME STATEMENT

KSEK 2021
Jan-Mar
2020
Jan-Mar
2020
Jan-Dec
Net sales 18,906 - 26,850
Personnel expenses -8,382 - -5,033
Other external expenses -18,570 -677 -23,377
Operating profit/loss -8,866 -677 -1,559
Result from financial investments
Interest expenses and similar profit/loss
items
-29 -32 -181
Total net financial items -29 -32 -181
Earnings before tax -8,894 -709 -1,740
Taxes for the period 1,822 152 186
Net loss for the period -7,072 -557 -1,554

In the Parent Company, no items are recognized in other comprehensive income and, therefore, total comprehensive income for the period was consistent with income for the period.

As the Parent Company's functional currency is SEK, all parent company financials are reported in KSEK.

CONDENSED PARENT COMPANY BALANCE SHEET

KSEK 2021
31 Mar
2020
31 Mar
2020
31 Dec
ASSETS
Non-current assets
Shares in subsidiary 1,373,148 1,068,483 1,373,148
Ch Intercompany receivables 273,458 - -
Deferred tax assets 10,877 2,552 2,586
Total non-current assets 1,657,483 1,071,035 1,375,734
Current assets
Intercompany receivables 112,623 - 44,759
Prepaid expenses and accrued income 3,003 1,137 116
Total current receivables 115,628 1,137 33,671
Cash and cash equivalents 482,552 85 5,574
Total current assets 598,180 1,222 50,449
TOTAL ASSETS 2,255,663 1,072,257 1,426,183
2021 2020 2020
KSEK 31 Mar 31 Mar 31 Dec
KSEK 31 Mar 31 Mar 31 Dec
EQUITY AND LIABILITIES
Total restricted equity 13,663 10,685 12,531
Total non-restricted equity 2,184,433 1,050,407 1,382,229
Total equity 2,198,096 1,061,092 1,394,760
Current liabilities
Accounts payable 4,925 109 1,180
Intercompany liabilities 21,546 10,377 5,894
Other liabilities 4,843 - 5,480
Accrued expenses and deferred income 26,252 679 18,869
Total current liabilities 57,566 11,165 31,423
TOTAL EQUITY AND LIABILITIES 2,255,662 1,072,257 1,426,183

As the Parent Company's functional currency is SEK, all parent company financials are reported in KSEK.

NOTES

1 General information

Cint Group AB (publ) ("Cint"), Corp. Reg. No 559040-3217 is the Parent Company registered in Sweden with its main office in Stockholm at Luntmakargatan 18, 111 37 Stockholm, Sweden.

Unless otherwise stated, all amounts are in thousands of EUR (KEUR). Data in parentheses pertain to the comparative period.

This interim report was authorised for issue by the board of directors on 11 May, 2021.

2 Summary of significant accounting policies

Cint applies International Financial Reporting Standards (IFRS) as adopted by the EU. The accounting policies applied are consistent with those described in the 2020 Annual Report for Cint Group AB (publ). This interim report has been prepared in accordance with IAS 34 Interim Financial Reporting.

The Parent Company's interim report has been prepared in accordance with the Swedish Annual Accounts Act and the Swedish Financial Reporting Board's recommendation RFR 2.

Segment reporting

Cint's chief operating decision maker (CODM) is represented by the chief executive officer (CEO) who monitors the operating result for the Group to manage the organisation and evaluate resources. The assessment of the Group's operation is based on the financial information reported to the CEO. The financial information reported to the CEO refers to the Group on a consolidated basis since the Group's offerings comprise the company's single platform. Therefore, the Company operates in one operating segment, all required financial segment information can be found in the consolidated financial statements.

Earnings per share

(i) Earnings per share before dilution

Basic earnings per share is calculated by dividing:

  • the income attributable to owners of the Parent Company, excluding any dividends attributable to preference shares
  • by the weighted average number of ordinary shares outstanding during the period, adjusted for bonus elements in ordinary shares issued during the year and excluding treasury shares.

(ii) Earnings per share after dilution

Diluted earnings per share adjusts the figures used in the determination of basic earnings per share to take into account:

  • The after-income tax effect of interest and other financing costs associated with dilutive potential ordinary shares, and
  • the weighted average number of additional ordinary shares that would have been outstanding assuming the conversion of all dilutive potential ordinary shares

3 Risk and uncertainties

An account of the Group's material financial and business risks can be found in the administration report and under Note 3 in the 2020 Annual Report. The current Covid-19 pandemic continues to affect all global markets and the Group is following the situation on continuously basis. As described in the sections "Comment by the CEO" and "The Group's Financial Position", no direct effects have been noted on the company's financial performance yet. No further significant risks are deemed to have arisen during the period.

4 Distribution of net sales

Net sales by region 2021
Jan-Mar
2020
Jan-Mar
2020
Jan-Dec
Rolling
12-month
Americas 13,003 9,266 44,909 48,646
EMEA 12,519 9,953 44,171 46,738
APAC 2,624 1,927 9,204 9,901
Total 28,147 21,146 98,284 105,285
2021 2020 2020 Rolling
Net sales by customer segment Jan-Mar Jan-Mar Jan-Dec 12-month
Established insights companies 17,766 13,895 62,897 66,768
Tech-enabled companies 10,380 7,250 35,386 38,517
Total 28,147 21,146 98,284 105,285

5 Related party transactions

No transactions between Cint and related parties that materially affected the financial position or results have taken place, except for a transaction with shareholders in February 2021 in relation to a conversion of a loan of EUR 5.5m into new shares.

6 Earnings per share

2021
Jan-Mar
2020
Jan-Mar
2020
Jan-Dec
Rolling
12-month
Earnings per share before and after
dilution, EUR
-0.01 -0.14 -0.45 -0.22
Calculation of earnings per share:
Earnings attributable to Parent
Company shareholders, KEUR
Interest attributable to preference
1,321 -478 2,886 4,684
shares, KEUR -2,581 -3,298 -15,782 -15,065
Total -1,258 -3,776 -12,896 -10,380
Weighted average number of ordinary
shares
100,989,139 27,649,370 28,844,591 47,179,533
2021
Jan-Mar
2020
Jan-Mar
2020
Jan-Dec
Rolling
12-month
Adjusted Earnings per share before
and after dilution, EUR
0.04 0.01 0.27 0.24
Calculation of adjusted earnings per
share(1):
Earnings attributable to Parent
Company shareholders, KEUR
Adjustment for items affecting
1,321 -478 2,886 4,684
100,989,139 28,844,591 47,179,533
3,823 205 7,669 11,288
588 608 2,431 2,412
1,914 75 2,352 4,191
27,649,370

shares

(1) Following the conversion of preference shares to ordinary shares during the quarter, part of the IPO process, dividends attributable to preference shares have been excluded from the adjusted EPS calculation for improved comparability going forward.

(2) Net of tax effect.

7 Depreciations and Amortizations

KEUR 2021
Jan-Mar
2020
Jan-Mar
2020
Jan-Dec
Rolling
12-month
EBITDA 3,124 3,074 13,311 13,361
Depreciations -330 -298 -1,192 -1,224
EBITA 2,794 2,777 12,119 12,136
Amortization of capitalised
development cost
-851 -560 -2,663 -2,954
Amortization of acquired assets -766 -792 -3,166 -3,140
Operating profit/loss 1,177 1,424 6,290 6,043

8 Alternative Performance Measures

Certain information in this report that management and analysts use to assess the Group's development is not defined in IFRS. Management believes that this information makes it easier for investors to analyse the Group's earnings trend and financial position. Investors should consider this information as a supplement to, rather than a replacement of, the financial reporting in accordance with IFRS.

Alternative performance
metrics
Definition Reason for use of metrics
Net sales growth Change in net sales compared to
same period previous year.
The measure shows growth in net sales
compared to the same period during previous
year. The measure is a key ratio for a
company within a growth industry.
Organic net sales growth Change in net sales compared to
same period previous year
adjusted for
acquisitions/divestments.
The measure shows growth in net sales
adjusted for acquisitions during the last 12
months. Acquired businesses are included in
organic growth once they have been part of
the Group for four quarters. The measure is
used to analyse underlying growth in net
sales.
Gross profit Net sales for the period reduced
by the total cost of services sold.
Gross profit is the profit after deducting the
costs associated with providing the services.
Gross margin Gross profit as a percentage of
net sales.
The measure is an indicator of a company's
gross earning ability.
EBITDA Operating profit/loss before
depreciation, amortisation and
impairment.
Operating profit/loss before depreciation,
amortisation and impairment on tangible and
intangible non-current assets. The purpose is
to assess the Group's operational activities.
EBITDA is a supplement to operating income.
EBITDA margin EBITDA in relation to the
Company's net sales.
EBITDA in relation to net sales. To readers of
financial reports, the measure is an indicator
of a company's earning ability.
EBITA Operating profit/loss before
amortisation of intangible non
current assets.
Operating profit/loss before amortisation of
intangible non-current assets. The purpose is
to assess the Group's operational activities.
EBITA is a supplement to operating income.
EBITA margin EBITA in relation to the
Company's net sales.
EBITA in relation to net sales. To readers of
financial reports, the measure is an indicator
of a company's earning ability.
Operating profit/loss Profit for the period before
financial income, financial
expenses and tax
Net sales less total operating expenses.
Operating profit is relevant for investors to
understand the earnings trend before interest
and tax
Operating margin Operating profit/loss in percentage
of net sales.
Operating profit/loss in percentage of net
sales. To readers of financial reports, the
measure is an indicator of a company's
earning ability.
Items affecting
comparability
Significant and unusual items. Refers to items that are reported separately
as they are of a significant nature, affect
comparison and are considered unusual to
the Group's ordinary operations. Examples
are acquisition-related expenses and
restructuring costs.
Adjusted EBITDA Operating profit/loss before
depreciation, amortisation and
impairment adjusted for items
affecting comparability.
EBITDA adjusted for items affecting
comparability. The purpose is to show
EBITDA excluding items that affect
comparison with other periods.
Adjusted EBITDA margin Adjusted EBITDA in relation to the
Company's net sales.
Adjusted EBITDA in relation to net sales. To
readers of financial reports, the measure is an
indicator of a company's earning ability.
Adjusted EBITA Operating profit/loss before
amortisation and impairment and
not amortisation of intangible
assets from acquisitions adjusted
for items affecting comparability.
EBITA adjusted for items affecting
comparability. The purpose is to show EBITA
excluding items that affect comparison with
other periods.
Adjusted EBITA margin Adjusted EBITA in relation to the
Company's net sales.
Adjusted EBITA in relation to net sales. To
readers of financial reports, the measure is an
indicator of a company's earning ability.
Adjusted operating profit Operating profit/loss adjusted for
items affecting comparability.
Operating profit/loss according to the income
statement before items affecting
comparability. The measure is a supplement
to operating profit/loss adjusted for items
affecting comparison. The purpose is to show
the operating profit/loss excluding items that
affect comparison with other periods.
Adjusted operating margin Adjusted operating profit/loss in
relation to the Company's net
sales.
Adjusted operating profit/loss in relation to net
sales. To readers of financial reports, the
measure is an indicator of a company's
earning ability.
Adjusted earnings per
share (EPS)
Profit/loss for the period adjusted
for items affecting comparability
(net of tax effect), add-back of
amortization of intangible assets
from acquisitions (net of tax effect)
and interest attributable to
preference share.
Adjusted EPS shows the company's
underlying operative profit generation
capability per share,
Net debt Interest-bearing non-current and
current liabilities less financial
assets.
The measure shows the Company's real level
of debt.
Net working capital Current assets less current
liabilities
The measure is used since it shows the tie-up
of short-term capital in the operations and
facilitates the understanding of changes in the
cash flow from operating activities
Repeat buying Customers that have made a
purchase at least once per quarter
on average during the last twelve
months
The repeat buying gives an indication on the
customer loyalty and stickiness of the offering
B2B customers Total registered as new and active
customers in the last 12 months
-
Average customer tenure The aggregate of each customer's
tenure multiplied by respective
share of sales the last twelve
months
The average customer tenure gives an
indication on the customer loyalty and
stickiness of the offering
Connected consumers Total registered as new and active
panelists in the last 12 months
-
Alternative Performance Measures, KEUR 2021 2020 2020 Rolling
Jan-Mar Jan-Mar Jan-Dec 12-month
Net sales previous period 21,146 14,705 71,951 78,392
Net sales current period 28,147 21,146 98,284 105,285
Net sales growth 33.1% 43.8% 36.6% 34.3%
Whereof acquired net sales previous period - - 2 082 2 082
Whereof acquired net sales current period - 3 162 9 346 6 184
Net sales excluding acquired net sales previous 21,146 14,705 69,869 76,310
period
Net sales excluding acquired net sales current 28,147 17,983 88,938 99,101
period
Organic growth
33.1% 22.3% 27.3% 29.9%
Of which currency effects -1,063 107 -1,216 -2,386
Organic growth excluding currency effects, % 40.2% 21.4% 29.6% 30.0%
Net sales 28,147 21,146 98,284 105,285
Cost of services sold -13,650 -9,793 -47,318 -51,175
Gross profit 14,497 11,353 50,966 54,110
Gross margin 51.5% 53.7% 51.9% 51.4%
Net sales 28,147 21,146 98,284 105,285
Operating profit/loss 1,177 1,424 6,290 6,043
Operating margin, % 4.2% 6.7% 6.4% 5.7%
Amortisation and write-offs of acquisition-related 766 792 3,166 3,139
intangible assets
Amortisation of capitalised development expenses 851 560 2,663 2,953
EBITA
EBITA margin, %
2,794
9.9%
2,777
13.1%
12,119
12.3%
12,136
11.5%
Depreciation of tangible non-current assets 330 298 1,192 1,225
EBITDA 3,124 3,074 13,311 13,361
EBITDA margin, % 11.1% 14.5% 13.5% 12.7%
Items affecting comparability
Compensation related costs 0 0 70 70
Strategic projects 2,837 91 2,738 5,484
Other -426 4 154 -277
Items affecting comparability 2,411 95 2,962 5,277
Adjusted operating profit 3,588 1,520 9,252 11,321
Adjusted operating margin, %
Adjusted EBITA
12.7%
5,205
7.2%
2,872
9.4%
15,081
10.8%
17,414
Adjusted EBITA margin, % 18.5% 13.6% 15.3% 16.5%
Adjusted EBITDA 5,535 3,170 16,273 18,638
Adjusted EBITDA margin, % 19.7% 15.0% 16.6% 17.7%
, , ,
Accounts receivable 33,207 26,029 27,282 33,207
Other current receivable 16,964 12,114 19,569 16,964
Accounts payable -11,194 -10,578 -12,446 -11,194
Other current liabilities -27,920 -20,524 -29,502 -27,920
Net working capital 11,057 7,041 4,904 11,057
, , ,
Bank overdraft facilities 0 8,152 5,310 0
Other interest-bearing liabilities (Borrowings) 0 33,793 5,366 0
Lease liabilities – Long term 1,619 2,225 1,811 1,619
Lease liabilities – Short term 890 633 959 890
Total interest-bearing debt 2,509 44,804 13,446 2,509
Cash and cash equivalents
Net debt
68,688
-66,179
3,756
41,048
6,909
6,537
68,688
-66,179

9 Historical quarterly financial information

The board of directors and executive management of Cint believes that the information provided below is of material importance to investors. Unless stated otherwise, the information and the calculations below derive from the Company's internal accounts and has neither been audited nor reviewed by the Company's auditor.

2021
2020
2019
KEUR Q1 Q4 Q3 Q2 Q1 Q4 Q3 Q2 Q1
Net sales 28,147 31,603 23,714 21,821 21,146 23,590 17,621 16,035 14,705
Net sales growth, % 33.1% 34.0% 34.6% 36.1% 43.8% 59.2% 40.1% 19.8% 22.4%
Gross profit 14,497 16,449 12,029 11,135 11,353 12,806 9,659 8,411 7,918
Gross margin, % 51.5% 52.1% 50.7% 51.0% 53.7% 54.3% 54.8% 52.5% 53.8%
EBITDA 3,124 2,892 3,625 3,719 3,074 930 1,619 1,108 1,176
EBITDA margin, % 11.1% 9.2% 15.3% 17.0% 14.5% 3.9% 9.2% 6.9% 8.0%
Adjusted EBITDA 5,535 5,539 3,844 3,720 3,169 3,069 1,798 1,356 1,198
Adjusted EBITDA margin, % 19.7% 17.5% 16.2% 17.0% 15.0% 13.0% 10.2% 8.5% 8.2%
Non-recurring items 2,411 2,647 219 1 95 2,139 179 248 22
Operating profit/loss 1,177 1,045 1,841 1,980 1,424 -644 202 -78 25
Operating margin, % 4.2% 3.3% 7.8% 9.1% 6.7% -2.7% 1.1% -0.5% 0.2%
Rolling 12-month
Net sales 105,285 98,284 90,271 84,178 78,392 71,951 63,183 58,142 55,494
Gross profit 54,110 50,966 47,322 44,953 42,228 38,794 33,710 30,665 29,799
EBITDA 13,361 13,311 11,348 9,342 6,731 4,833 3,663 2,924 3,055
Adjusted EBITDA 18,638 16,273 13,802 11,756 9,392 7,421 5,085 4,527 4,886
Gross margin, % 51.4% 51.9% 52.4% 53.4% 53.9% 53.9% 53.4% 52.7% 53.7%
EBITDA margin, % 12.7% 13.5% 12.6% 11.1% 8.6% 6.7% 5.8% 5.0% 5.5%
Adjusted EBITDA margin, % 17.7% 16.6% 15.3% 14.0% 12.0% 10.3% 8.0% 7.8% 8.8%

Stockholm 11 May 2021

Cint Group AB (publ)

Tom Buehlmann, CEO

For more information, please contact:

Joakim Andersson, CFO Tel: +46 760 44 8330 Email: [email protected]

Patrik Linzenbold, Head of IR Tel: +46 708 252 630 Email: [email protected]

This report has not been subject to review by the company's independent auditor.

This disclosure contains information that Cint is obliged to make public pursuant to the EU Market Abuse Regulation (EU No 596/2014). The information was submitted for publication, through the agency of the contact persons set out above, at 08:00 CET on 11 May 2021.

This report is published in Swedish and English. In case of any differences between the English version and the Swedish original text, the Swedish version shall apply.

About Cint

Cint was founded in 1998 and is a global software leader in the global insights market. Through its software platform, Cint allows corporations and market research agencies to obtain high quality insights, on a global scale, in a time- and costefficient way. Cint is positioned in the middle of the insights industry, connecting corporations seeking insights with connected consumers who are being incentivised to complete online consumer interviews.

As per 31 December 2020, Cint had a global footprint of over 144 million connected consumers across 134 countries and more than 2,500 B2B customers across 72 countries that use Cint to accelerate how they gather consumer insights and boost business growth. Cint's headquarters are located in Stockholm, Sweden, with 14 global offices including London, New York, Tokyo and Sydney. As per 31 December 2020, the Company had 347 FTEs.

The Company's business model comprises its proprietary software platform to provide instant access to the world's largest global network of connected consumers and to increase speed, efficiency and reduce cost for customers conducting insight gathering. The Company's back-end platform is built on micro services that provide a scalable architecture and facilitate fast, agile and continuous delivery of new functionalities. Cint operates a cloud-based multitenanted platform, implying capacity on tap with real-time up- and downscaling of data capacity and scalable product development processes. The multi-tenant platform structure entails several benefits, including cost efficiencies within maintenance and support, faster time to market for new functionality and broad adoption and gains amongst Cint's customer base.

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