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Sweco

Earnings Release May 11, 2021

2977_10-q_2021-05-11_da8ded0e-f9ec-4ddf-a9c1-03f1a0fb6248.pdf

Earnings Release

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11 May 2021

A stable start to the year

January–March 2021

  • Net sales amounted to SEK 5,538 million (5,680)
  • EBITA amounted to SEK 540 million (630), margin 9.8 per cent (11.1)
  • EBITA increased 4 per cent year-on-year after adjustment for the substantial negative calendar effect in the quarter
  • EBIT amounted to SEK 523 million (615), margin 9.4 per cent (10.8)
  • Net debt improved to SEK 957 million (2,225)
  • Net debt/EBITDA improved to 0.5 x (1.0)
  • Profit after tax amounted to SEK 392 million (443), corresponding to SEK 1.10 per share (1.25)

Sweco plans and designs the sustainable communities and cities of the future. Together with our clients and the collective knowledge of our 17,500 architects, engineers and other specialists, we co-create solutions to address urbanisation, capture the power of digitalisation and make our societies more sustainable. Sweco is Europe's leading engineering and architecture consultancy, with sales of approximately SEK 21 billion (EUR 2 billion). The company is listed on Nasdaq Stockholm. This information is information that Sweco is obliged to make public pursuant to the EU Market Abuse Regulation. The information was submitted for publication, through the agency of the contact persons, at around 07:20 CEST on 11 May 2021.

CEO comment

A stable start to the year

We have started the year with solid margins and slightly positive organic growth, despite the challenging market. Four out of eight Business Areas delivered double-digit margins, with three of them well above our profitability target of 12 per cent. We also saw a stable order inflow and order book. I am pleased to see that we are winning the right type of projects, and I am proud that Sweco plays an important role in the sustainable transformation of society. One example from this quarter is H2 Green Steel, a pioneering project to develop large-scale fossil-free steel production in the northern parts of Sweden.

The pandemic is still impacting growth – financial position remains strong

We delivered a slightly positive organic growth, adjusted for the negative calendar effect. Net Sales amounted to SEK 5,538 million (5,680) in the quarter. Belgium, Denmark, Germany & Central Europe and the Netherlands delivered positive organic growth in the quarter. Continued pandemicrelated lockdowns and restrictions still have a significant impact on our growth, primarily in Norway and the UK. Restrictions and market uncertainty also adversely affected our recruiting and FTE growth.

EBITA amounted to SEK 540 million (630), with an EBITA margin of 9.8 per cent (11.1). There is a substantial negative calendar effect in the quarter and, after adjustment for this effect, EBITA increased 4 per cent. The improvement was driven by reduced absence, cost reductions and higher average fees.

Sweden, Finland and Belgium all continued to deliver good margins in the quarter. The Netherlands managed a significant uplift in profitability and an all-time high margin of 13.8 per cent. Sweco Netherlands has taken significant steps in their implementation of the Sweco model. This is a gradual process, and our focus remains on fully implementing the Sweco model in all Business Areas.

We maintain a strong financial position with stable cash flow and low net debt, giving us flexibility and allowing us to act on opportunities.

New leadership in Germany

As previously announced, a change in leadership in Germany is an important part of our plan for returning to profitable growth in Germany after the write-down in the fourth

quarter. Therefore, I am pleased to announce that we have, as of April 12, appointed Julia Zantke as Business Area President Sweco Germany & Central Europe. Julia has extensive international experience from the consulting and engineering industry and is an experienced leader with the right skillset to lead the organisation in the right direction.

Continued focus on acquisitions

Our strong financial position enables us to maintain a continued focus on acquisitions. In the first quarter, we acquired BUUR, a Belgian consultancy specialised in urban planning and landscape architecture. In April, we announced two new acquisitions: Gaia Consulting, one of the leading sustainability consultancies in Finland with 60 employees; and Linja Arkkitehdit, an architecture firm with 60 experts on the design of educational establishments and residential and business premises.

Well-diversified business model provides stability

Our broad geographical footprint, well-diversified offering, balanced mix of public and private clients, and decentralised business model with focus on small and medium-sized projects provides stability. This is a strength that has served us well over time, and it has continued to do so throughout the pandemic, including the first quarter of this year.

Looking ahead, our focus is to execute on our strategy to deliver profitable growth. We continue to implement the Sweco model in all Business Areas and to work closely with our clients.

Åsa Bergman President and CEO

Europe's leading architecture and engineering consultancy

Urbanisation, digitalisation and sustainability are transforming society. Together with our clients, we are committed to ensuring that we have clean water, clean air, clean energy and a physical environment where we all can live, work and prosper. With more than 17,500 experts in Europe, we have the knowledge to solve the most challenging projects, no matter size or location.

Key figures

#1
In the European
market
8
Business Areas
17,500
Full-time
employees
SEK
20.7 bn
Net sales R12
SEK
1.7 bn
EBITA R12
8.1%
EBITA margin R12

Group performance

EBITA increased approximately 4 per cent or SEK 26 million year-on-year after adjustment for calendar effects. Organic growth was slightly positive after adjustment for calendar effects. Acquired growth amounted to 2 per cent.

January–March

Net sales decreased 3 per cent to SEK 5,538 million (5,680). Organic growth amounted to approximately 0 per cent after adjustment for calendar effects. Acquired growth amounted to 2 per cent and currency effects impacted growth with -3 per cent.

Organic growth adjusted for calendar effects was slightly positive, driven mainly by less absence and higher average fees while lower subconsultant revenue impacted negatively.

EBITA decreased to SEK 540 million (630). The EBITA margin decreased to 9.8 per cent (11.1).

EBITA increased approximately 4 per cent or SEK 26 million year-on-year after adjustment for calendar effects. The EBITA improvement was attributable to the Netherlands, Belgium, Denmark and Sweden. Overall for the Group, the EBITA improvement was primarily driven by less absence, lower operating expenses and higher average fees. The contribution from acquisitions also had a positve impact. Cost savings, mainly related to Covid-19, had a positive impact on EBITA of approximately SEK 60 million.

At the end of the period, around 70 employees were on temporary lay-off. The majority of these were in the UK.

The quarter had 13 fewer working hours compared with the same period last year. This corresponded to a negative year-on-year impact of approximately SEK 115 million on net sales and EBITA.

The billing ratio was stable at 73.6 per cent (73.6).

Total net financial items improved to SEK -18 million (-38), primarily due to positive foreign exchange effects and lower interest expenses, both related to leasing and borrowing.

Earnings per share decreased to SEK 1.10 (1.25).

KPIs Jan–Mar
2021
Jan–Mar
2020
Apr 2020–
Mar 2021
Full-year
2020
Net sales, SEK M 5,538 5,680 20,716 20,858
Organic growth, % -2 4 -1
Acquisition-related growth, % 2 7 4
Currency, % -3 1 -2
Total growth, % -3 11 1
Organic growth adj. for calendar, % 0 4 -2
Organic growth adj. for calendar & IAC, % 0 4 -1
EBITA excl. IAC, SEK M1 540 630 1,967 2,056
Margin,% 9.8 11.1 9.4 9.7
EBITA, SEK M1 540 630 1,677 1,766
Margin, % 9.8 11.1 8.1 8.5
Profit after tax, SEK M 392 443 1,242 1,293
Earnings per share, SEK2 1.10 1.25 3.49 3.64
Number of full-time employees 17,628 17,330 17,402 17,328
Billing ratio, % 73.6 73.6 74.2 74.3
Normal working hours 487 500 1,961 1,974
Net debt/EBITDA, x3 0.5 1.0 0.5

1) EBITA is an alternative performance measure (APM) defined as Earnings before Interest, Taxes and Acquisition-related items, under which all leases are treated as operating leases and the total cost of the lease affects EBITA. For further information, see pages 18 and 20. IAC stands for Items affecting comparability, see definition on page 18.

2) Due to the share split conducted during Q4 2020, historical data has been restated in accordance with IAS 33.

3) Net debt/EBITDA is an alternative performance measure (APM). Net debt is an alternative performance measure (APM) defined as financial debt (comprised almost exclusively of interest-bearing bank debt) less cash and cash equivalents and short-term investments. Lease liabilities are excluded from Net debt. EBITDA is an alternative performance measure (APM) defined as Earnings before Interest, Taxes, Depreciation & amortisation and Acquisition-related items, under which all leases are treated as operating leases and the total cost of the lease affects EBITDA. For further information, see pages 18 and 27.

Employees

The number of full-time employees amounted to 17,628 (17,330) in the period.

Market

Overall, the underlying market for Sweco's services remained somewhat weaker in the first quarter, due to the continued Covid-19 impact. Still, essentially all Business Areas experienced a relatively good market for Sweco's services in the infrastructure, water, environment and energy segments. Demand for services in the building and real estate segment and in parts of the industry market remained weaker.

Outlook

The Covid-19 situation continues to create uncertainty regarding future market development. Demand for Sweco's services normally follows the general macro-economic trend in Sweco's markets, with some time lag. A negative medium-term impact on demand can therefore be expected from the economic effects of Covid-19. However, this impact will most likely be partly mitigated by increased public spending.

Sweco does not provide forecasts.

Events during the quarter

On 12 January, Sweco announced the acquisition of the Finnish engineering and architecture consultancy Optiplan with approximately 150 employees. The acquisition was completed on 29 December 2020. The acquisition strengthens Sweco's expertise in the area of designing sustainable and energy efficient residential and nonresidential buildings. The revenue of Optiplan during 2020 was SEK 124 million.

On 19 January, Sweco announced the acquistion of BUUR in Belgium. BUUR has a strong reputation in the Belgian

Net sales by quarter and rolling 12 months

EBITA by quarter and rolling 12 months

SEK M

market with expertise focusing on urban planning, landscape architecture, infrastructure design and mobility studies. BUUR has over 60 experts and a full-year revenue of approximately SEK 47 million.

Events after the quarter

On 7 April, Sweco announced the acquisition of Gaia Consulting, the largest sustainability consultancy in Finland. Gaia Consulting has more than 60 employees and revenue in 2020 was SEK 66 million.

On 9 April, Sweco announced the acquisition of the Finnish architecture company Linja Arkkitehdit Oy. Linja Arkkitehdit Oy has approximately

60 architects located in Oulu, Helsinki and Jyväskylä. The company offers architectural services in the design of educational establishments, residential premises and business premises. The revenue of Linja Arkkitehdit in 2020 was SEK 56 million.

On 12 April, Julia Zantke took office as Business Area President for Germany & Central Europe and joined the Executive Team.

On 29 April, dividends totalling SEK 782 million were distributed to Sweco AB shareholders. Last year, dividends totalling SEK 732 million were distributed in April and in October.

Cash flow and financial position

Group cash flow from operating activities totalled SEK 301 million (467) for the first quarter. Net debt decreased to SEK 957 million (2,225), primarily as a result of the increased operating cash flow and less cash outflow due to acquisitions.

The Net debt/EBITDA ratio was 0.5 x (1.0).

Available cash and cash equivalents, including unutilised credit lines, totalled SEK 3,928 million (2,838) at the end of the quarter.

Purchase considerations paid to acquire companies and operations had an impact of SEK -26 million (-264) on the Group's cash and cash equivalents. Purchase considerations received on the divestment of companies and operations had an impact of SEK -1 million (-) on the Group's cash and cash equivalents.

No repurchases of Sweco shares were made during the period or duriing the same period last year.

Investments, January–March 2021

Investments in equipment totalled SEK 57 million (44) and were primarily attributable to IT investments. Depreciation of equipment amounted to SEK 55 million (58) and amortisation of intangible assets totalled SEK 35 million (36).

Examples of new projects

Sweco Belgium has been commissioned by VoltH2 to design the two first green hydrogen plants in the North Sea Port area. The hydrogen plants will generate green hydrogen using electricity from wind energy within a few years. Using an interna-

Net debt/EBITDA, x

tional team of Belgian and Dutch specialists, Sweco is responsible for the complete design, as well as the necessary permits and subsidies. The contract value is SEK 8 million.

Sweco Belgium has won an assignment from the Flemish transport company De Lijn to provide design services in connection with a new bus depot in Deurne and its accessibility to and from the roads R11 and the Luchthavenlei, as well as the new bus depot in Rumst. The depots support the growth and maintenance of public transport in the greater Antwerp area. The contract value is SEK 13 million.

Sweco Finland has been chosen as the provider of engineering, procurement and construction management services for Keliber's lithium project in Central Ostrobothnia. More than 100 of our experts will be involved in the project and the production of lithium hydroxide is expected to start in 2024. The project is one of the most significant battery chemical projects in Europe and is part of Finland's national battery strategy. In addition to Keliber's project, Sweco has also won an assignment in recent years from Terrafame and Northvolt, to develop sustainable battery production.

Sweco Finland has won the contract to support with integrated planning of the first Finnish wood-structured Lidl store in Riihimäki. The choice of material was in part inspired by a carbon footprint calculation carried out earlier for Lidl by Sweco. The wood construction pilot project is a good fit with Lidl's goal of making its own operations carbon-neutral by 2025. The grand opening is scheduled for late 2021.

Sweco Finland will, partnership with Kanta-Häme Hospital District, Skanska and the architect consortium Team Integrated, develop Ahvenisto Hospital. The hospital will become a next generation integrated health services central hospital and will facilitate collaboration between specialised healthcare, basic healthcare, social services, university hospitals and private service providers. Sweco experts in the project include architects, structural engineers, building services designers, and specialists in functional design, logistics and user-centric design. The total order value for Sweco, including the development phase, is approximately SEK 225 million.

Sweco Denmark has been contracted to provide engineering services in connection with the construction of the Circle House project, Denmark's first public housing built according to the principles of circular economy. The goal is to build a scalable circular lighthouse building that is procured and built on market terms. The client is Lejerbo A/S.

Sweco Denmark has also won an assignment from the government agency responsible for maintenance and traffic control on the Danish rail network, Banedanmark A/S, to prepare three existing bridges for railway electrification. As part of the project, Sweco is implementing the Common

Safety Methods (CSM) process and is managing the environmental impact of the project. The contract value is SEK 5 million.

Sweco Germany has been engaged to conduct a feasibility study that will identify potential cycling routes on both sides of the Rhine between the city of Koblenz and the border to the state North Rhine-Westphalia, with the involvement of the city of Bad Neuenahr-Ahrweiler. The study also covers the implementation of a fast, safe and comfortable bicycle route connecting 13 municipalities in the commuter belt region of Rhineland-Palatinate. The client is Städtenetz "Mitten am Rhein", the local government of the town Bad Breisig. The contract value is SEK 1 million.

Sweco Netherlands has been selected to contribute to improved mobility in the greater Amsterdam area, in the project to widen the A9 between Badhoevedorp and Holendrecht from three to four lanes in both directions. Sweco is responsible for the integral preliminary design and the final design of the main road network, including all entrances and exits, the open cut tunnel, water management, environmental issues, along with pedestrian and bicycle paths. The client is Rijkswaterstaat, which is part of the Dutch Ministry of Infrastructure and Water Management and the assignment will be completed by the end of 2026. The contract value is SEK 102 million.

Sweco Norway has won a contract for consultancy services in connection with planning and project support for a double-track line through Stange municipality. The assignment includes drawing up technical competition documentation for two major substructure contracts based on the Norwegian Total Contract, and two specialised performance contracts for railway technology. The client is Bane NOR and the contract has an estimated value of SEK 163 million.

Sweco Sweden has been tasked by Vattenfall, one of Europe's largest producers and retailers of electricity and heat, to conduct feasibility studies and prepare detailed design for 11 switch-gear facilities and 11 power transmission lines, for the so-called Bottleneck Stockholm project. The project is part of the solution to the capacity challenge in the Stockholm region electrical grid and is currently one of Sweco's largest assignments within electrical transmission and distribution. The contract value is SEK 10–50 million.

Sweco Sweden has been contracted to assist with the preparation of the environmental permit application, electric power supply and process integration as H2 Green Steel (H2GS AB) develops a large-scale fossil-free steel production facility in Norrbotten County. The plant, with fully integrated steel production based on a fossil-free manufacturing process, is an important step in the transition to fossilfree steel production. The ability to convert to fossil-free production plays a key role in helping the EU achieve its climate goals by 2030. The contract value is SEK 14 million.

Sweco UK has been assigned to, in a new 10-year partnership with BAM Nuttall, continue the development of the programme to modernise the British Antarctic Survey's (BAS) research stations. The projects could include new scientific support buildings, laboratories, accommodation, upgraded recycling and waste management facilities, and runway enhancements as well as exploring renewable energy options and decarbonisation.

Large-scale fossilfree steel production in Boden-Luleå, Sweden

Large-scale lithium battery project in Central Ostrobothnia, Finland

Business Area Overview

Sweco's Business Areas are Sweden, Norway, Finland, Denmark, the Netherlands, Belgium, the UK and Germany and Central Europe.

Sweco Sweden

Positive EBITA development in Sweden, exclusive calendar, despite negative organic growth in the quarter. EBITA improvement was driven by lower operating expenses and less absence. The market remains relatively good, but there was negative impact from Covid-19 in some segments.

Sales and profit, January–March

Net sales decreased to SEK 1,905 million (1,985). Organic growth was -2 per cent adjusted for calender effects. Organic growth was impacted negatively mainly by lower revenue from subconsultants and a lower number of employees, while less absence contributed positively. There were 12 fewer working hours in the quarter compared to last year, which had a negative impact on net sales and EBITA with of approximately SEK 39 million.

EBITA increased approximately 6 per cent, corresponding to SEK 17 million, after adjusting for calender effects. The EBITA margin decreased to 13.0 per cent (13.6). The EBITA improvement was mainly driven by lower operating expenses and less absence.

The Swedish market remained relatively good during the first quarter but there were variations between the different segments. Demand for infrastructure services was good, backed by major public investments. The markets for industrial investments, water and environmental services were also good. In the real estate market, there was good demand within public buildings and demand related to residential construction improved somewhat, with larger cities continuing to provide better conditions. The market for power transmission services was strong while demand in energy generation remained challenging.

During the first quarter, the business impact from the Covid-19 pandemic entailed a slow start of projects in January. Caution prevailed in the quarter with regard to starting new projects within the private building and real estate market.

Net sales & EBITA margin, rolling 12 months

Net sales and profit Jan–Mar 2021 Jan–Mar 2020
Net sales, SEK M 1,905 1,985
Organic growth, % -4 0
Acquisition-related growth, % 1
Currency, % 0 0
Total growth, % -4 1
Organic growth adj. for calendar, % -2 0
EBITA, SEK M 247 269
EBITA margin, % 13.0 13.6
Number of full-time employees 5,812 5,911

Sweco Norway

Net sales were negatively impacted by a substantial calendar effect and a weaker Norwegian krona. EBITA was impacted by the lower billing ratio. The market weakness continued, due to heavy Covid-19 restrictions.

Sales and profit, January–March

Net sales declined 5 per cent to SEK 675 million (708), to a large extent impacted by a significant negative calendar effect and a weaker Norwegian krona. The year-on-year calendar effect of 32 fewer hours had a negative impact of approximately SEK 37 million on net sales and EBITA. Organically, net sales decreased 1 per cent adjusted for calender effects. The negative organic growth was mainly driven by the lower billing ratio and lower revenue from subconsultants, while less absence impacted positively. The acquisition of TAG Arkitekter contributed growth of 5 per cent.

EBITA decreased approximately SEK 7 million, corresponding to 7 per cent, after adjusting for calender effects. The EBITA margin declined to 7.8 per cent (13.7). EBITA was impacted negatively by the lower billing ratio, whereas lower operating expenses and less absence contributed positively.

The increased Covid-19 restrictions during the first quarter had a cooling effect on the market. The commercial building sector continued to be affected by postponement or cancellation of new projects. The infrastructure and energy markets were stable, but were not yet showing signs of compensating for the weaker building market.

Net sales & EBITA margin, rolling 12 months

Net sales and profit Jan–Mar 2021 Jan–Mar 2020
Net sales, SEK M 675 708
Organic growth, % -6 5
Acquisition-related growth, % 5
Currency, % -3 -5
Total growth, % -5 0
Organic growth adj. for calendar, % -1 4
EBITA, SEK M 53 97
EBITA margin, % 7.8 13.7
Number of full-time employees 1,765 1,631

Sweco Finland

A slightly slower quarter after a long period of strong performance, but still a doubledigit EBITA Margin. Net sales and EBITA were impacted by the lower billing ratio and negative FX effects. The market remains relatively stable.

Sales and profit, January–March

Net sales decreased to SEK 723 million (738). A weaker Euro had an effect of -5 per cent on growth. Organic growth was approximately -2 per cent adjusted for calendar effects. Organic growth was impacted negatively by lower revenue from subconsultants and the lower billing ratio, while higher average fees had a positive effect. The year-on-year calendar effect of 8 fewer hours had a negative impact of approximately SEK 10 million on net sales and EBITA. Acquired growth contributed 7 per cent and related to the acquisitions of Saraco and Optiplan.

EBITA decreased approximately 15 per cent, corresponding to SEK 15 million adjusted for calendar effects and the EBITA margin decreased to 10.5 per cent (13.7). The decrease in EBITA was mainly attributable to the lower billing ratio and a weaker Euro.

Overall, the Finnish market was relatively good during the first quarter, with slight differences between segments. Demand within the building and real estate segments was relatively good, but decline in residential construction continued. The renovation, maintenance and improvement market was relatively stable. The market for industrial services was quite stable and the market for infrastructure-related services was good.

During the first quarter, the impact of Covid-19 on the construction segment was limited, with only some projects postponed or cancelled.

On 7 April, Sweco announced the acquisition of Gaia Consulting, the largest sustainability consultancy in Finland. Gaia Consulting has more than 60 employees and revenue in 2020 was SEK 66 million.

On 9 April, Sweco announced the acquisition of the Finnish architecture company Linja Arkkitehdit Oy.

Net sales & EBITA margin, rolling 12 months

Linja Arkkitehdit Oy has approximately 60 architects located in Oulu, Helsinki and Jyväskylä. The company offers architectural services in the design of educational establishments, residential premises and business premises. The revenue of Linja Arkkitehdit in 2020 was SEK 56 million.

Net sales and profit Jan–Mar 2021 Jan–Mar 2020
Net sales, SEK M 723 738
Organic growth, % -3 8
Acquisition-related growth, % 7 17
Currency, % -5 2
Total growth, % -2 27
Organic growth adj. for calendar, % -2 9
EBITA, SEK M 76 101
EBITA margin, % 10.5 13.7
Number of full-time employees 2,654 2,473

Sweco Denmark

Higher average fees, a higher billing ratio and FTE growth led to positive organic growth and increased EBITA, with an additional contribution from the acquisition of KANT Arkitekter. Overall, the market was fairly stable, despite some negative impact from Covid-19.

Sales and profit, January–March

Net sales increased to SEK 480 million (458). Organic growth was 6 per cent, adjusted for calender effects. Organic growth was impacted positively by a higher number of employees, higher average fees and a higher billing ratio, while lower revenue from subconsultants impacted negatively. The year-onyear calendar effect of 7 fewer hours had a negative impact of approximately SEK 6 million on net sales and EBITA. Acquired growth contributed 4 per cent and related to the acquisition of KANT Arkitekter.

EBITA increased approximately 54 per cent, corresponding to SEK 16 million

adjusted for calendar effects and the EBITA margin increased to 8.6 per cent (6.7). The EBITA improvement was mainly driven by higher average fees, higher billing ratio and FTE growth.

Overall, the Danish market was relatively stable during the first quarter, with slight differences between segments. Demand in the water and environmental sectors remained stable, driven by climate-related services in the larger cities. The infrastructure market was fairly stable in the municipal market, whereas state investments in road infrastructure in particular remained weak. The market for building services and the residential market were relatively stable.

Net sales & EBITA margin, rolling 12 months

Net sales and profit Jan–Mar 2021 Jan–Mar 2020
Net sales, SEK M 480 458
Organic growth, % 5 -4
Acquisition-related growth, % 4 2
Currency, % -5 2
Total growth, % 5 1
Organic growth adj. for calendar, % 6 -5
EBITA, SEK M 41 30
EBITA margin, % 8.6 6.7
Number of full-time employees 1,284 1,182

Sweco Netherlands

Positive organic growth and significantly improved EBITA, driven by less absence and a higher billing ratio. The market remained relatively good, even if Covid-19 had some impact on projects within infrastructure and buildings.

Sales and profit, January–March

Net sales decreased to SEK 528 million (547) due to a negative foreign exchange effect. Organic growth adjusted for calender effects amounted to 3 per cent and was driven by less absence and a higher billing ratio, while lower revenue from subconsultants impacted negatively. There were 8 fewer working hours in the quarter compared to last year which contributed negatively with approximately SEK 7 millon in net sales and EBITA.

EBITA increased approximately 55 per cent, corresponding to SEK 28 million, after adjusting for calender effects. The EBITA improvement was mainly attributable to less absence, a higher billing ratio and lower operating expenses. The EBITA margin improved to 13.8 per cent (9.4), an all-time high for Sweco Netherlands.

The lockdown in the Netherlands due to Covid-19 continued throughout the first quarter. Despite this, the Dutch market remained relatively good, however with differences between segments. Demand within residential building remained high due to the continued shortage of residential homes. Also the market for building services systems was good. The market for industrial services was diversified, in the sense that the food sector was stable but the chemical sector remained under pressure. Within the energy market there was substantial demand to increase the infrastructure to facilitate green energy like solar energy and windfarms, and there was an increasing interest in hydrogen. During the first quarter, the impact of Covid-19 in the form of delayed projects remained limited.

Net sales & EBITA margin, rolling 12 months Net sales, SEK M EBITA margin, %

Net sales and profit Jan–Mar 2021 Jan–Mar 2020
Net sales, SEK M 528 547
Organic growth, % 2 6
Acquisition-related growth, %
Currency, % -5 2
Total growth, % -4 8
Organic growth adj. for calendar, % 3 4
EBITA, SEK M 73 51
EBITA margin, % 13.8 9.4
Number of full-time employees 1,362 1,404

Sweco Belgium

Significant organic growth and net sales growth from acquisitions. The EBITA margin improved due to a higher billing ratio and less absence. Mixed picture in the market with some strong segments and others that are more impacted by Covid-19.

Sales and profit, January–March

Net sales increased to SEK 478 million (431), and organic growth was approximately 9 per cent adjusted for calendar effects. Organic growth was driven by a higher billing ratio and less absence. Recent acquisitions contributed 8 per cent to growth. The year-on-year calendar effect of 8 fewer hours had a negative impact of approximately SEK 5 million on net sales and EBITA.

EBITA increased approximately 40 per cent, corresponding to SEK 20 million adjusted for calendar effects and the EBITA margin increased to 13.5 per cent (11.5). The improvement in earnings was mainly attributable to a higher billing ratio and less absence.

The market was good within most segments during the first quarter and the infrastructure market is back at full speed. The public sector building market remained stable, while the residential market and the office market weakened further. Belgium is in the middle of a complete energy transition with a new government clearly committed to the European Green Deal. The electrification in industry and the public domain increased. The pharma industry was running at full speed, and the more traditional industry markets were slowly picking up again.

On 19 January, Sweco announced the acquistion of BUUR in Belgium. BUUR has a strong reputation in the Belgian market with expertise focusing on urban planning, landscape architec-

Net sales & EBITA margin, rolling 12 months

ture, infrastructure design and mobility studies. BUUR has over 60 experts and a full-year revenue of approximately SEK 47 million.

Net sales and profit Jan–Mar 2021 Jan–Mar 2020
Net sales, SEK M 478 431
Organic growth, % 8 15
Acquisition-related growth, % 8 11
Currency, % -5 2
Total growth, % 11 29
Organic growth adj. for calendar, % 9 14
EBITA, SEK M 65 50
EBITA margin, % 13.5 11.5
Number of full-time employees 1,152 1,025

Sweco UK

The UK is the market most impacted by Covid-19 and organic growth remained significantly negative in the quarter. EBITA was negatively impacted by employees on furlough and project adjustments. The market remains uncertain, but with some first positive signs in the quarter.

Sales and profit, January–March

Net sales amounted to SEK 313 million (382). A weaker pound sterling had an effect of -6 per cent on growth. Organic growth was approximately -10 per cent adjusted for calendar effects and the decline was mainly driven by lower revenue from subconsultants, a lower number of employees and negative project adjustments. The year-on-year calendar effect of 8 fewer hours had a negative impact of approximately SEK 4 million on net sales and EBITA.

EBITA decreased approximately 49 per cent, corresponding to SEK 20 million adjusted for calendar effects. The

EBITA margin declined to 5.1 per cent (10.4). Earnings were negatively impacted by employees on furlough and negative project adjustments.

The UK market remains challenging and the government temporary furlough scheme will continue in the UK until the end of September 2021.

Demand in the buildings market showed signs of recovery in the first quarter. The energy, environment and water markets remained fairly stable with moderate impact from Covid-19. The transportation infrastructure market is the market most impacted by Covid-19.

At the end of the quarter, 51 employees were on furlough.

Net sales and profit Jan–Mar 2021 Jan–Mar 2020
Net sales, SEK M 313 382
Organic growth, % -12 9
Acquisition-related growth, % 66
Currency, % -6 4
Total growth, % -18 79
Organic growth adj. for calendar, % -10 8
EBITA, SEK M 16 40
EBITA margin, % 5.1 10.4
Number of full-time employees 1,199 1,245

Sweco Germany and Central Europe

Positive organic growth due to higher average fees and less absence. The lower billing ratio had a negative impact on EBITA. The market remained stable with Covid-19 primarily impacting the private real estate market.

Sales and profit, January–March

Net sales decreased 3 per cent to SEK 483 million (497) due to a foreign exchange effect of -6 per cent. Organic growth was around 4 per cent, adjusted for calender effects, and was impacted positively by higher average fees and less absence. The year-on-year calendar effect of 8 fewer hours had a negative impact of approximately SEK 7 million on net sales and EBITA.

EBITA decreased approximately SEK 4 million adjusted for calendar effects. EBITA was impacted negatively by the lower billing ratio, whereas higher average fees and less absence contributed positively.

Overall, the German market remained stable in the first quarter despite

Covid-19 and no major construction sites had to be closed due to the crisis. However, private investors continued to slow down or stop projects and tenders in the real estate market. On the other hand, the German publicly funded sector remained good and energy transition projects have continued as planned.

At the end of the quarter, 13 employees were on temporary lay-off.

On 12 April, Julia Zantke took over the role as Business Area President for Germany & Central Europe and joined the Executive Team. The change in leadership is an important part of the plan for returning to profitable growth in Germany. Julia is an experienced leader, with the right skillset to lead the organisation in the right direction and drive the continued implementation of the Sweco model.

Net sales & EBITA margin, rolling 12 months

Net sales and profit Jan–Mar 2021 Jan–Mar 2020
Net sales, SEK M 483 497
Organic growth, % 3 7
Acquisition-related growth, % 0 16
Currency, % -6 2
Total growth, % -3 25
Organic growth adj. for calendar, % 4 6
EBITA, SEK M -3 9
EBITA margin, % -0.5 1.8
Number of full-time employees 2,352 2,417

Other information

Parent Company, January–March 2020

Parent Company net sales totalled SEK 228 million (212) and were attributable to intra-group services. Profit after net financial items totalled SEK -24 million (-11). Investments in equipment totalled SEK 25 million (5). Cash and cash equivalents at the end of the period totalled SEK 51 million (805).

Accounting principles

Sweco complies with the International Financial Reporting Standards (IFRS) and interpretive statements from the International Financial Reporting Interpretations Committee (IFRIC), as adopted by the EU. This report was prepared in accordance with IAS 34, Interim Reporting; the Swedish Annual Accounts Act; and the Swedish Financial Reporting Board's RFR 2, Reporting for Legal Entities. The Group applies the same accounting and valuation principles as those described in Note 1 in the Annual Report for 2020.

In this report, amounts in brackets refer to the corresponding period of the previous year. Because table items are individually rounded off, table figures do not always tally. The interim report comprises pages 1–27; the interim financial information presented on pages 1–27 is therefore part of this financial report.

Key performance measures

Sweco follows the guidelines from ESMA (European Securities and Markets Authority) regarding APMs (Alternative Performance Measures). In brief, these are measures of historical or ongoing operating results and financial performance that are not specified or defined in IFRS. The presentation of non-IFRS financial measures is limited as an analytical tool and should not be used as a substitute for key ratios pursuant to IFRS. Sweco believes that the APMs will enhance investors' evaluation of our ongoing operating results, aid in forecasting future periods and facilitate meaningful comparison of results between periods. The non-IFRS financial measures presented in this report may differ from similarly titled measures used by other companies. A complete list of all Sweco's definitions can be found on our website: https://www.swecogroup.com/ investor-relations/financial-information/definitions

Sweco's key financial metrics, defined as Alternative Performance Measures (APMs) in accordance with IFRS, are EBITA and Net debt/EBITDA.

EBITA is the Group's key metric for operational performance at Group and BA level. Sweco's EBITA measure is defined as Earnings Before Interest, Taxes and Acquisition-related items. All leases are treated as operating leases and the total cost of the lease affects EBITA. Operating lease treatment follows IAS 17 (the standard for leases applicable through 31 December 2018).

Net debt/EBITDA is Sweco's key metric for financial strength. The definition remains essentially in line with the covenants defined in Sweco's bank financing agreements. Net debt is defined as financial debt (comprised almost exclusively of interest-bearing bank debt) less cash and cash equivalents and short-term investments. Lease liabilities are excluded from Net debt. As with the calculation of EBITA, when calculating EBITDA all leases are assumed to comprise operating leases pursuant to IAS 17.

Items affecting comparability: To assist in understanding its operations, Sweco believes that it is useful to consider certain measures and ratios exclusive of items affecting comparability. Items affecting comparability include items that are non-recurring, have a significant impact and are considered to be important for understanding the operating performance when comparing results between periods. Items affecting comparability relate to restructuring and integration costs, costs related to acquisitions and divestments, project write-downs and other one-off items when amounts are significant. The items affecting comparability are disclosed in this report. All measures and ratios in this report have been disclosed including items affecting comparability first and then excluding items affecting comparability as a second measure when deemed appropriate.

The reconciliation of Sweco's key financial metrics, described above, and IFRS measures is presented on page 20 and 27. Organic growth calculation is presented on page 26.

The Sweco share

The Sweco share is listed on Nasdaq Stockholm. The share price of the Sweco Class B share was SEK 142.60 at the end of the period, representing a 6 per cent decrease during the quarter. Nasdaq Stockholm OMXSPI increased 14 per cent over the same period.

The total number of shares at the end of the period was 363,251,457: 31,086,598 Class A shares and 332,164,859 Class B shares. The total number of shares outstanding was 355,338,601: 31,086,598 Class A shares and 324,252,003 Class B shares.

Resolutions at the 2021 AGM

Dividend: The Annual General Meeting resolved, in accordance with the proposal of the Board of Directors, to distribute a dividend of SEK 2.20 per share (2.07) to the shareholders.

2021 Share savings scheme: Pursuant to the Board's proposal, the 2021 AGM resolved to implement a long-term share savings scheme for up to 100 Sweco Group senior executives and other key employees.

2021 Share bonus scheme: Pursuant to the Board's proposal, the 2021 AGM resolved to implement a sharebased incentive scheme for employees in Sweden.

Pursuant to the Nomination Committee's proposal, the 2021 AGM resolved that the Board of Directors shall be comprised of seven members. Pursuant to the Nomination Committee's proposal, Gunnel Duveblad, Elaine Grunewald, Alf Göransson, Johan Hjertonsson, Johan Nordström, Christine Wolff and Åsa Bergman were re-elected as directors. Johan Nordström was re-elected as Chairman of the Board of Directors.

Risks and uncertainties

Significant risks and uncertainties affecting the Sweco Group and the Parent Company include business risks associated with the general economic trend and investment level in various markets, the capacity to attract and retain skilled personnel, the effects of political decisions as well as risks und uncertainties related to the Covid-19 pandemic. The Group is also exposed to various types of financial risk, such as foreign currency, interest rate and credit risk. The risks to which Sweco is exposed are detailed in Sweco's 2020 Annual Report (page 96–97, Risks and Risk Management).

Calendar effects

Year 2021

The number of normal working hours in 2021, based on the 12-month sales-weighted business mix as of September 2020, is broken down as follows:

2021 2020
Quarter 1: 487 500 -13
Quarter 2: 473 465 8
Quarter 3: 517 518 -1
Quarter 4: 496 491 5
Total: 1,973 1,974 -1

Acquisition-related amortisation

Acquisition-related intangible assets and expensed costs for future services will be amortised pursuant to the following schedule, based on acquisitions to date:

2021 Estimate SEK -131 million
2022 Estimate SEK -87 million
2023 Estimate SEK -45 million
2024 Estimate SEK -15 million

Forthcoming financial information

Interim report January–June 16 July 2021
Interim report January–September 29 October 2021
Year-end report 2021 11 February 2022

Stockholm, 11 May 2021

Åsa Bergman President and CEO, Member of the Board of Directors

For further information, please contact:

Åsa Bergman, President and CEO

[email protected]

Olof Stålnacke, CFO Phone +46 70 306 46 21

[email protected]

Katarina Grönwall, CCO

Phone +46 73 258 93 33 [email protected]

SWECO AB (publ) Org. nr. 556542-9841

Gjörwellsgatan 22, Box 34044, 100 26 Stockholm, Phone: +46 8 695 60 00 Email: [email protected] www.swecogroup.com

This report has not been audited.

KPIs

KPIs1 Jan–Mar
2021
Jan–Mar
2020
Apr 2020–
Mar 2021
Full-year
2020
Profitability
EBITA margin excl. IAC, % 9.8 11.1 9.4 9.7
EBITA margin, % 9.8 11.1 8.1 8.5
Operating margin (EBIT), % 9.4 10.8 7.8 8.2
Profit margin, % 9.1 10.2 7.4 7.7
Revenue growth2
Organic growth, % -2 4 -1
Acquisition-related growth, % 2 7 4
Currency, % -3 1 -2
Total growth, % -3 11 1
Organic growth adj. for calendar, % 0 4 -2
Organic growth adj. for calendar & IAC, % 0 4 -1
Debt
Net debt, SEK M 957 2,225 943
Interest-bearing debt, SEK M 1,564 3,267 3,031
Financial strength
Net debt/Equity, % 11.8 29.0 12.5
Net debt/EBITDA, x 0.5 1.0 0.5
Equity/Assets ratio, % 42.2 37.0 37.9
Available cash and cash equivalents, SEK M 3,928 2,838 3,898
– of which unutilised credit, SEK M 3,322 1,796 1,811
Return
Return on equity, % 15.8 20.1 17.6
Return on capital employed, % 12.2 15.2 12.9
Share data3
Earnings per share, SEK 1.10 1.25 3.49 3.64
Diluted earnings per share, SEK 1.09 1.22 3.45 3.58
Equity per share, SEK4 22.76 21.67 21.25
Diluted equity per share, SEK4 22.60 21.11 21.07
Number of shares outstanding at reporting date 355,338,601 353,512,266 355,197,471
Number of repurchased Class B shares 7,912,856 9,739,191 8,053,986

1) The definitions of the Key Performance Indicators (KPIs) are available on Sweco's website.

2) See page 26 for details on Sweco's calculation of revenue growth.

3) Due to the share split conducted during Q4 2020, all historical share data have been restated in accordance with IAS 33.

4) Refers to portion attributable to Parent Company shareholders.

Reconciliation of EBIT and the APMs EBITA
and EBITDA, SEK M
Jan–Mar
2021
Jan–Mar
2020
Apr 2020–
Mar 2021
Full-year
2020
Operating profit (EBIT) 523 615 1,614 1,706
Acquisition-related items 34 36 133 135
Lease expenses1 -195 -195 -783 -782
Depreciation and impairments, right-of-use assets 179 174 713 708
EBITA2 540 630 1,677 1,766
Amortisation/depreciation and impairment,
tangible and intangible fixed assets 68 71 275 278
EBITDA3 608 701 1,951 2,044

1) Lease expenses pertain to adjustments made in order to treat all leases as operating leases.

2) EBITA is an alternative performance measure (APM) defined as Earnings before Interest, Taxes and Acquisition-related items, under which all leases are treated as operating leases and the total cost of the lease affects EBITA. 3) EBITDA is an alternative performance measure (APM) defined as Earnings before Interest, Taxes, Depreciation & amortisation and Acquisition-related items, under which all leases are treated as

operating leases and the total cost of the lease affects EBITDA.

Reconciliation of the APMs EBITA
and EBITA excl. IAC, SEK M
Jan–Mar
2021
Jan–Mar
2020
Apr 2020–
Mar 2021
Full-year
2020
EBITA 540 630 1,677 1,766
Items affecting comparability (IAC)1 290 290
EBITA excl. IAC 540 630 1,967 2,056

1) Items affecting comparability encompassed the write-down of working capital of SEK 290 million in the German operations and are reported in Business Area Germany & Central Europe.

Consolidated income statement

SEK M Jan–Mar
2021
Jan–Mar
2020
Apr 2020–
Mar 2021
Full-year
2020
Net sales 5,538 5,680 20,716 20,858
Other income 2 5 4 7
Other external expenses -979 -1,119 -4,040 -4,180
Personnel expenses -3,757 -3,671 -13,946 -13,859
Amortisation/depreciation and impairment,
tangible and intangible fixed assets1
-68 -71 -275 -278
Depreciation and impairment, right-of-use assets -179 -174 -713 -708
Acquisition-related items2 -34 -36 -133 -135
Operating profit (EBIT) 523 615 1,614 1,706
Net financial items3 -10 -11 -44 -46
Interest cost of leasing4 -12 -15 -52 -54
Other financial items5 4 -12 18 2
Total net financial items -18 -38 -78 -98
Profit before tax 505 577 1,536 1,608
Income tax -113 -134 -294 -316
PROFIT FOR THE PERIOD 392 443 1,242 1,293
Attributable to:
Parent Company shareholders 392 443 1,241 1,292
Non-controlling interests 0 0 1 1
Earnings per share attributable to
Parent Company shareholders, SEK6
1.10 1.25 3.49 3.64
Average number of shares outstanding6 355,291,558 353,473,303 355,080,723 354,626,159
Dividend per share, SEK6 2.20

1) Includes tangible assets and intangible assets that are not acquisition-related.

2) Acquisition-related items consist of amortisation and impairment of goodwill and acquisition-related intangible assets, revaluation of purchase price, profit and losses on the divestment

of companies, operations, land and buildings, as well as costs for received future service. See page 24 for additional details. 3) Net financial items comprise interest expenses on credit facilities and costs related to credit facilities less interest income on cash and cash equivalents.

4) Interest cost of leasing comprises the interest cost of leasing pursuant to IFRS 16.

5) Other financial items: Result and distributions from participation in associated companies and other securities, result from sale of participations in associated companies and other securities,

foreign exchange gains and losses on financial assets and liabilities, and other interest income and interest expenses. 6) Due to the share split conducted during Q4 2020, historical data has been restated in accordance with IAS 33.

Consolidated statement of comprehensive income

SEK M Jan–Mar
2021
Jan–Mar
2020
Apr 2020–
Mar 2021
Full-year
2020
Profit for the period 392 443 1,242 1,293
Items that will not be reversed in the income statement
Revaluation of defined benefit pensions, net after tax1, 2 -34 -34
Items that may subsequently be reversed in
the income statement
Translation differences, net after tax 148 62 -228 -314
COMPREHENSIVE INCOME FOR THE PERIOD 540 505 980 945
Attributable to:
Parent Company shareholders 540 505 980 945
Non-controlling interests 0 0 0 0
1) Tax on revaluation of defined benefit pensions 11 11

2) Revalued annually. Reviewed quarterly in the event of material changes to actuarial assumptions.

Consolidated cash flow statement

SEK M Jan–Mar
2021
Jan–Mar
2020
Apr 2020–
Mar 2021
Full-year
2020
Profit before tax 505 577 1,536 1,608
Amortisation/depreciation and impairment 270 269 1,072 1,071
Other non-cash items 28 8 523 502
Cash flow from operating activities before changes
in working capital, tax paid, interest paid and received
803 854 3,130 3,181
Interest cost leasing -12 -15 -52 -54
Net interest paid -5 -6 -27 -28
Tax paid -131 -106 -362 -337
Changes in working capital -353 -259 393 488
Cash flow from operating activities 301 467 3,083 3,249
Acquisition and divestment of subsidiaries and operations -27 -264 -298 -535
Purchase and disposal of intangible and tangible assets -67 -55 -232 -220
Other investing activities -1 2 6 9
Cash flow from investing activities -95 -318 -523 -746
Borrowings and repayment of borrowings -1,554 390 -1,567 376
Principal elements of lease payments -183 -173 -709 -700
Dividends paid -733 -733
Repurchase of treasury shares
Cash flow from financing activities -1,737 217 -3,009 -1,056
CASH FLOW FOR THE PERIOD -1,531 366 -450 1,447

Consolidated balance sheet

SEK M 31 Mar 2021 31 Mar 2020 31 Dec 2020
Goodwill 7,783 7,765 7,593
Other intangible assets 334 376 340
Property, plant and equipment 531 568 519
Right-of-use assets 2,748 3,010 2,705
Financial assets 397 536 391
Current assets excl. cash and cash equivalents 6,786 7,451 6,312
Cash and cash equivalents incl. short-term investments 606 1,043 2,088
TOTAL ASSETS 19,186 20,749 19,948
Equity attributable to Parent Company shareholders 8,089 7,660 7,548
Non-controlling interests 10 10 10
Total equity 8,099 7,670 7,557
Non-current lease liabilities 2,150 2,462 2,135
Non-current interest-bearing debt 1,550 3,208 2,996
Other non-current liabilities 855 1,058 832
Current lease liabilities 724 708 706
Current interest-bearing debt 14 59 34
Other current liabilities 5,796 5,584 5,688
TOTAL EQUITY AND LIABILITIES 19,186 20,749 19,948
Pledged assets 1
Contingent liabilities 1,008 1,035 942

Consolidated statement of changes in equity

Jan–Mar 2021 Jan–Mar 2020
SEK M Equity
attributable
to Parent
Company
shareholders
Non
controlling
interests
Total equity Equity
attributable
to Parent
Company
shareholders
Non
controlling
interests
Total equity
Equity, opening balance 7,548 10 7,557 7,154 10 7,164
Comprehensive income for the period 540 0 540 505 0 505
Share bonus scheme -1 -1
Share savings schemes 2 2 2 2
EQUITY, CLOSING BALANCE 8,089 10 8,099 7,660 10 7,670

Acquisitions

The following company acquisition was carried out during the period.

Company or operations1 Included
from
Business
area
Acquired
share, %2
Annual
net sales in
SEK M3
Number
of employees
(individuals)
Bureau voor Urbanisme (BUUR) BV January Belgium 100 47 654
TOTAL 47 65

1) Acquired goodwill attributable to acquisition of assets is tax deductible in event of future write-downs.

2) No acquired ownership share reported for asset deals.

3) Estimated annual net sales. 4) Of which 63 self employed.

During the period, the acquired company contributed SEK 14 million in net sales, SEK 1 million in EBITA and SEK 0 million in operating profit (EBIT). The transaction costs for the acquisitions during this period and the previous period totalled SEK 2 million. The acquisition impact on the consolidated balance sheet will be reported in the next interim report.

Divestments

In the beginning of the period Sweco divested its Norwegian subsidiary Årstiderne Arkitekter AS with 3 employees. The divestment had no impact on profit and the divested company did not contribute any net sales or profit during the period.

Acquisition-related items

SEK M Jan–Mar
2021
Jan–Mar
2020
Apr 2020–
Mar 2021
Full-year
2020
Amortisation of acquisition-related intangible assets -22 -23 -84 -85
Revaluation of additional purchase price -38 -38
Profit/loss on divestment of buildings and land 0 6 6
Profit/loss on divestment of companies and operations 29 29
Cost for received future service -12 -12 -47 -47
ACQUISITION-RELATED ITEMS -34 -36 -133 -135

Fair value of financial instruments

The Group's financial instruments consist of shares, trade receivables, other receivables, cash and cash equivalents, trade payables, forward exchange contracts, interest bearing liabilities, other liabilities, and contingent considerations. Descriptions of each category and valuation techniques for the different levels are shown below and in the 2020 Annual Report, Note 33 Financial instrument per category. No transfers between any of the levels took place during the period.

Forward exchange contracts are measured at fair value based on Level 2 inputs. As per 31 March 2021, forward contracts with a positive market value amounted to SEK 0 million compared to SEK 1 million as per 31 December 2020 and forward contracts with a negative market value amounted to SEK 1 million compared to SEK 0 million as per 31 December 2020. Unlisted financial assets and contingent considerations are measured at fair value based on Level 3 inputs. The fair value of unlisted financial assets amounted to SEK 10 million as per 31 March 2021 compared to SEK 10 million as per 31 December 2020, and financial liabilities for contingent considerations amounted to SEK 52 million compared to SEK 49 million as per 31 December 2020. Other financial assets and liabilities are measured at accrued amortised cost. Accrued amortised cost is considered a good approximation of fair value since the fixed interest period for all loans is less than one year.

Quarterly review per business area

2021
Q1
2020
Q4
2020
Q3
2020
Q2
2020
Q1
2019
Q4
2019
Q3
2019
Q2
2019
Q1
Net sales, SEK M
Sweco Sweden 1,905 1,992 1,489 2,015 1,985 2,054 1,519 1,952 1,958
Sweco Norway 675 620 489 598 708 692 550 658 706
Sweco Finland 723 729 584 726 738 663 536 611 579
Sweco Denmark 480 500 421 467 458 477 410 442 455
Sweco Netherlands 528 515 466 538 547 542 488 519 506
Sweco Belgium 478 414 392 418 431 381 326 352 335
Sweco UK 313 280 280 305 382 348 317 291 214
Sweco Germany & Central Europe 483 175 481 504 497 605 502 438 397
Group-wide, Eliminations, etc. -47 -83 -56 -81 -65 -71 -26 -49 -47
TOTAL NET SALES 5,538 5,142 4,547 5,489 5,680 5,692 4,623 5,214 5,101
Items affecting comparability (IAC)2 290
TOTAL NET SALES excl. IAC 5,538 5,432 4,547 5,489 5,680 5,692 4,623 5,214 5,101
EBITA, SEK M1
Sweco Sweden 247 282 149 253 269 271 102 233 252
Sweco Norway 53 44 44 24 97 65 55 18 78
Sweco Finland 76 85 80 104 101 64 76 73 74
Sweco Denmark 41 50 41 22 30 41 44 16 36
Sweco Netherlands 73 42 44 35 51 39 24 37 43
Sweco Belgium 65 46 48 45 50 41 38 41 38
Sweco UK 16 6 9 21 40 24 15 4 8
Sweco Germany & Central Europe -3 -317 0 8 9 21 26 18 11
Group-wide, Eliminations, etc. -27 -13 2 -18 -17 -34 3 -18 -9
EBITA 540 224 417 495 630 532 384 422 531
Items affecting comparability (IAC)2 290
EBITA excl. IAC 540 514 417 495 630 532 384 422 531
EBITA margin, %1
Sweco Sweden 13.0 14.2 10.0 12.6 13.6 13.2 6.7 11.9 12.9
Sweco Norway 7.8 7.1 8.9 4.1 13.7 9.4 10.0 2.7 11.0
Sweco Finland 10.5 11.7 13.7 14.3 13.7 9.6 14.2 12.0 12.8
Sweco Denmark 8.6 9.9 9.7 4.8 6.7 8.6 10.7 3.6 8.0
Sweco Netherlands 13.8 8.1 9.4 6.6 9.4 7.2 5.0 7.1 8.6
Sweco Belgium 13.5 11.0 12.3 10.8 11.5 10.7 11.6 11.7 11.4
Sweco UK 5.1 2.2 3.1 6.8 10.4 7.0 4.8 1.4 3.7
Sweco Germany & Central Europe -0.5 -180.8 0.0 1.7 1.8 3.5 5.2 4.1 2.9
EBITA margin 9.8 4.4 9.2 9.0 11.1 9.4 8.3 8.1 10.4
Items affecting comparability (IAC)2 5.1
EBITA margin excl. IAC 9.8 9.5 9.2 9.0 11.1 9.4 8.3 8.1 10.4
Billing ratio, % 73.6 74.1 73.8 75.5 73.6 74.6 73.6 74.8 74.1
Number of normal working hours 487 491 518 465 500 485 519 462 496
Number of full-time employees 17,628 17,470 16,988 17,555 17,330 17,084 16,463 16,281 15,823

1) EBITA is an alternative performance measure (APM) defined as Earnings before Interest, Taxes and Acquisition-related items, under which all leases are treated as operating leases and the total cost of the lease affects EBITA.

2) Items affecting comparability encompassed the write-down of working capital of SEK 290 million in the German operations and are reported in Business Area Sweco Germany & Central Europe.

Period review per business area

January–March Net sales, SEK M EBITA, SEK M2 EBITA margin, %2 Number of full
time employees
Business Area1 2021 2020 2021 2020 2021 2020 2021 2020
Sweco Sweden 1,905 1,985 247 269 13.0 13.6 5,812 5,911
Sweco Norway 675 708 53 97 7.8 13.7 1,765 1,631
Sweco Finland 723 738 76 101 10.5 13.7 2,654 2,473
Sweco Denmark 480 458 41 30 8.6 6.7 1,284 1,182
Sweco Netherlands 528 547 73 51 13.8 9.4 1,362 1,404
Sweco Belgium 478 431 65 50 13.5 11.5 1,152 1,025
Sweco UK 313 382 16 40 5.1 10.4 1,199 1,245
Sweco Germany & Central Europe 483 497 -3 9 -0.5 1.8 2,352 2,417
Group-wide, Eliminations, etc.3 -47 -65 -27 -17 48 43
TOTAL GROUP 5,538 5,680 540 630 9.8 11.1 17,628 17,330

1) Sweco is not applying IFRS 16 at the business area level.

2) EBITA is an alternative performance measure (APM) defined as Earnings before Interest, Taxes and Acquisition-related items, under which all leases are treated as operating leases and the total cost of the lease affects EBITA.

3) Group-wide, Eliminations, etc. includes Group functions and the Dutch real estate operations.

Net sales growth

The table below shows the calculation of organic growth excluding calendar effect and items affecting comparability – i.e., net sales growth adjusted for the impact of acquisitions and divestments as well as the effect of foreign currency fluctuations and calendar effects.

Jan–Mar
2021
Jan–Mar
2020
Growth, %
Jan–Mar
2021
Reported net sales 5,538 5,680 -3
Adjustment for currency effects -189 -3
Net sales, currency-adjusted 5,538 5,491 1
Adjustment for acquisitions/divestments -139 2
Comparable net sales, currency-adjusted 5,399 5,491 -2
Adjustment of calendar effect 115 -2
Comparable net sales, adjusted for currency
and calendar effects
5,514 5,491 0
Growth, %
Jan–Mar Jan–Mar Jan–Mar
2020 2019 2020
Reported net sales 5,680 5,101 11
Adjustment for currency effects 28 1
Net sales, currency-adjusted 5,680 5,129 11
Adjustment for acquisitions/divestments -378 -34 7
Comparable net sales, currency-adjusted 5,302 5,095 4
Adjustment of calendar effect -28 1
Comparable net sales, adjusted for currency
and calendar effects 5,275 5,095 4

Net debt

SEK M 31 Mar 2021 31 Mar 2020
Non-current interest-bearing debt 1,550 3,208
Current interest-bearing debt 14 59
Cash and cash equivalents incl. short-term investments -606 -1,043
NET DEBT1 957 2,225

1) Net debt is an alternative performance measure (APM) defined as financial debt (comprised almost exclusively of interest-bearing bank debt) less cash and cash equivalents and short-term investments. Lease liabilities are excluded from Net debt.

Parent Company income statement

SEK M Jan–Mar
2021
Jan–Mar
2020
Full-year
2020
Net sales 228 212 874
Operating expenses -253 -225 -909
Operating loss -25 -13 -35
Net financial items 1 3 1,071
Profit/loss after net financial items -24 -11 1,036
Appropriations 3 -180
Profit/loss before tax -21 -11 856
Tax -117
PROFIT/LOSS AFTER TAX -21 -11 739

Parent Company balance sheet

31 Mar 31 Dec
2020
SEK M 2021
Intangible assets 21 24
Property, plant and equipment 77 60
Financial assets 6,542 6,541
Current assets 1,568 4,593
TOTAL ASSETS 8,209 11,218
Equity 4,653 4,673
Untaxed reserves 652 654
Non-current liabilities 1,431 2,906
Current liabilities 1,472 2,985
TOTAL EQUITY AND LIABILITIES 8,209 11,218

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