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Indutrade

Earnings Release Apr 29, 2021

2927_10-q_2021-04-29_172ca3da-92d2-49ff-950b-102c6cccfe79.pdf

Earnings Release

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Q1 Interim report first quarter

1 January – 31 March 2021

First quarter 2021

  • Order intake increased by 6% to SEK 5,747 million (5,401). For comparable units, it was an increase of 5%.
  • Net sales increased by 3% to SEK 5,147 million (4,976). For comparable units, it was an increase of 3%.
  • EBITA increased by 16% to SEK 713 million (616), corresponding to an EBITA margin of 13.9% (12.4%).
  • Profit for the quarter increased by 19% to SEK 461 million (388), and earnings per share were SEK 1.27 (1.07).
  • Cash flow from operating activities increased by 16% and amounted to SEK 489 million (421).
2021 2020 2020/21 2020
SEK million Jan-Mar Jan-Mar Change Moving 12 mos Jan-Dec
Order intake 5,747 5,401 6% 19,941 19,595
Net sales 5,147 4,976 3% 19,388 19,217
Operating profit 623 528 18% 2,361 2,266
EBITA 713 616 16% 2,712 2,615
EBITA margin, % 13.9 12.4 14.0 13.6
Profit before taxes 594 496 20% 2,238 2,140
Net profit 461 388 19% 1,742 1,669
Earnings per share before dilution, SEK 1.27 1.07 19% 4.80 4.60
Return on capital employed, % 20 18 20 19
Cash flow from operating activities 489 421 16% 2,848 2,780
Net debt/equity ratio, % 56 85 56 56

Financial Development

Q1 CEO's message

Improved demand and continued high earnings. First quarter

Overall, demand during the first quarter was favourable and improved compared to last year's high level. Still, the development varied across companies, segments and countries. Order intake amounted to SEK 5.7 billion, an increase of 5% organically, and was 12% higher than net sales. The strongest growth was still in the medical technology and pharmaceutical segment, but there was also positive development for infrastructure, wind power and the process industry. Many companies with customers in the engineering industry noted an improvement in demand during the quarter compared to last year. Demand remained weak, however, for the aircraft industry and marine sector. The Measurement & Sensor Technology and Fluids & Mechanical Solutions business areas reported the most favourable organic order growth, with positive development in most segments.

Sales increased by 3% organically and amounted to SEK 5.1 billion. The strongest performance came from the Industrial Components and Benelux business areas, which was primarily driven by the medical technology and pharmaceutical segment. Organic growth was weakest for the Finland and Flow Technology business areas. In Finland, the business climate is still being negatively impacted by weaker demand due to the pandemic and for Flow Technology, the comparison figures for the same period last year were high.

The EBITA result increased by 16% to SEK 713 million, corresponding to an EBITA margin of 13.9% (12.4%). It is a record-high result for a first quarter and seven of our eight business areas strengthened their margins, with the strongest development in the Industrial Components and Benelux business areas. The improvement was primarily driven by the continued positive performance of companies in the medical technology and pharmaceutical segment, along with good cost control and performance from newly acquired companies.

During the quarter, many companies were impacted by longer lead times and disruptions in the supply chains, which resulted in somewhat hampered delivery and invoicing opportunities. Several of our companies also noted that there were price increases from suppliers during the end of the quarter. The overall impact on the Group's net sales and earnings has, however, been assessed as being limited.

Since the end of last year, most of the short-term work that had been set up at the start of pandemic has been terminated and during the quarter, there were only a few companies with some of their employees on temporary lay-off.

The inventory for comparable units continued to decrease somewhat, which, in combination with positive earnings, contributed to an improved cash flow. The Group's financial position remains strong, with a relatively low debt/equity ratio. During the quarter, Indutrade was assigned the credit rating BBB-, with stable outlook from S&P Global Ratings, which corresponds to investment grade and is affirmation of our stable business model. The rating strengthens our position and attractiveness even further in the credit markets.

Acquisitions

Five acquisitions were made during the quarter with total annual sales of nearly SEK 500 million. In January, the Finnish company Pistesarjat was acquired, which is focused on advanced cable systems for such things as heating and frost protection. Indutrade also acquired the Dutch company Fire Proof, which is a distributor of passive fire protection products. In February, Indutrade acquired the German company Tecno Plast, which offers single-use tubing sets, PTFE and silicone hoses. The Dutch company Typhoon was also acquired, specialising in stirring and mixing systems for customers in a variety of segments, including the food, chemical and pharmaceutical industries. In March, we welcomed the Dutch company Efcon Water to the Group. It is a highly focused supplier of products and measurement instrumentation for wastewater sampling systems. There is a good inflow of interesting companies and we also assess our opportunities for making future acquisitions as good. Thanks to our local presence, we are able to drive the acquisition processes forward despite the ongoing restrictions on travel and physical meetings.

Outlook

We expect that there will be gradual improvement in overall demand. Our strong segments, such as medical technology and pharmaceutical, are expected to continue performing at a good level, although with a slightly lower rate of growth. However, the business climate remains somewhat uncertain because of the pandemic, with many local restrictions and lock-downs still in place. Disruptions in the supply chains, involving longer lead times, is contributing to the uncertainty. As the level of activity increases in our companies, so too will the cost levels.

Our success is largely based on decentralised decision-making by dedicated MDs who work closely with customers, act on opportunities and respond to the challenges. Going forward, I am convinced that we will continue to manage the changed market conditions in an agile and successful way, thereby creating the prerequisites for continued competitive value creation.

Bo Annvik, President and CEO

Group performance

Order intake

Overall, demand during the first quarter was higher than last year, although there was still variation across companies and markets. Performance remained strong for companies with customers in the medical technology and pharmaceutical industry, with only a small portion of demand driven by Covid-19. The positive trend continued in several other segments as well, such as process industry, infrastructure and wind power. This also applied to the engineering industry, where performance in the first quarter was good. However, the demand from customers in, for example the marine sector and aircraft industry, remained weak.

Order intake was 12% higher than invoicing and amounted to SEK 5,747 million (5,401), which is an increase of 6% compared to the same period last year. For comparable units, order intake increased by 5%. The acquired growth amounted to 6%, divestments to -1% and currency movements had an impact on order intake of -4%.

Order intake for comparable units was most favourable in the Measurement & Sensor Technology and Fluids & Mechanical Solutions business areas. For both, the favourable performance was relatively widespread across customer segments, with increased demand compared to last year. Order intake was weakest for the UK and Flow Technology business areas. For the UK business area, the decline was primarily attributable to weaker demand from customers in the aircraft industry and in the energy sector and for Flow Technology the comparison figures for the same period last year were high.

Net sales

Net sales increased during the quarter by 3% compared to last year and amounted to SEK 5,147 million (4,976). Comparable units increased by 3% and acquisitions contributed with 5%. Currency movements had an effect of -4% and divestments had an effect of -1%.

Performance was strongest for comparable units in the Industrial Components and Benelux business areas. For both of these business areas, the development was driven by companies with customers in the medical technology and pharmaceutical segment, but companies in the engineering industry also contributed. The Benelux business area was also positively impacted by performance in the area of valves for power generation. Growth in net sales for comparable units was weakest for the Finland and Flow Technology business areas. The reason for the decline for Business Area Finland was lower demand attributable to the pandemic and to the cold winter. For Flow Technology business area, the comparison figures for the same period last year were high.

All of the business areas noted that delivery times from a large number of suppliers had lengthened, which had a slight impact on both delivery and invoicing abilities. However, the overall effect on the Group's net sales has been assessed as being relatively limited.

Order intake

Sales growth

Net Sales

Net Sales per Business Area

Q1 Earnings

Operating profit before amortisation of intangible assets attributable to acquisitions (EBITA) amounted to SEK 713 million (616) for the first quarter, an improvement of 16%. Comparable units increased by 12%, acquisitions contributed 9% and currency movements had an effect of -5%. The effect of divestments was marginal. The EBITA margin increased and amounted to 13.9% (12.4%).

The increase in EBITA margin resulted from good organic growth in net sales, low cost levels and the favourable performance of newly acquired companies. Personnel related government support during the quarter was marginal.

Gross margin for the first quarter increased somewhat, partly owing to decreased production overheads and amounted to 34.3 % (34.0%).

The Industrial Components and Benelux business areas reported the largest improvements in EBITA margin. For both of these business areas, the positive development was driven by strong organic growth in net sales from, among others, customers in the medical technology and pharmaceutical segment. Lowered costs also had a positive impact on the Industrial Components business area and in Benelux, a good margin from newly acquired companies contributed.

The UK business area reported a decrease in EBITA margin, primarily due to lower net sales for comparable units and less favourable changes in the product mix.

EBITA

SEK million

0 % 5 % 10% 15% 20% 25% 30% 35% 40% 15/Q1 16/Q1 17/Q1 18/Q1 19/Q1 20/Q1 21/Q1 Target Return on capital employed

Net financial items during the first quarter amounted to SEK -29 million (-32). Tax on profit for the quarter amounted to SEK -133 million (-108), corresponding to a tax charge of 22% (22%).

Profit for the quarter rose 19% to SEK 461 million (388). Earnings per share before dilution grew 19% and amounted to 1.27 (1.07).

Return

Return on capital employed was higher than last year's first quarter and amounted to 20% (18%). Return on equity was 21% (22%).

EBITA margin

Business Areas

Benelux

The companies in this business area offer custom-manufactured niche products, design solutions, aftermarket service and assembly, and customisation. The business area includes companies with a considerable amount of own manufacturing and proprietary products. Customers are in the energy, construction & infrastructure, and healthcare segments. Product areas include valves, hydraulic and industrial equipment, and measurement technology. The business area has strong market positions in the Benelux area (Belgium, the Netherlands and Luxembourg).

2021 2020 2020/21 2020
SEK million Jan-Mar Jan-Mar Change Moving 12 mos Jan-Dec
Net sales 801 676 18% 2,898 2,773
EBITA 115 83 39% 392 360
EBITA margin, % 14.4 12.3 13.5 13.0

Net sales rose during the first quarter by 18% to SEK 801 million (676). Comparable units had an effect of 10%, acquisitions contributed 14% and currency movements had an effect of -6%.

Overall, demand during the quarter was higher than the corresponding period last year, primarily driven by higher demand within medical technology. Order intake was 14% higher than invoicing during the quarter.

EBITA increased by 39% in the quarter to SEK 115 million (83), corresponding to an EBITA margin of 14.4% (12.3%). Comparable units impacted EBITA positively by 18%, acquisitions contributed 27% and currency movements had an effect of -6%.

The higher EBITA margin is in part explained by the strong growth in net sales for comparable units and in part by the good margins contributed by newly acquired companies.

DACH

This business area includes companies that offer custom manufactured niche products, design solutions, aftermarket service and assembly, and customisation. The business area includes companies with a considerable amount of own manufacturing and proprietary products. Customers are in the construction & infrastructure, engineering, healthcare and chemical industries. Product areas include construction material, hydraulic and industrial equipment and valves. Each of the individual companies has a strong market position in the DACH area (Germany, Austria and Switzerland), and most companies are market leaders in their fields.

2021 2020 2020/21 2020
SEK million Jan-Mar Jan-Mar Change Moving 12 mos Jan-Dec
Net sales 371 413 -10% 1,487 1,529
EBITA 45 45 0% 169 169
EBITA margin, % 12.1 10.9 11.4 11.1

Net sales decreased during the quarter by 10% to SEK 371 million (413). Comparable units had an effect of -4%, acquisitions contributed 1% and currency movements had an effect of -6%. Divestments had an effect of -1%.

Overall, demand was relatively unchanged during the quarter compared to the corresponding period last year. The trend among customers in the German engineering industry was positive, but that was counteracted by a somewhat lower level of project activity in the Swiss process industry. Order intake was 12% higher than invoicing.

EBITA was unchanged for the quarter and amounted to SEK 45 million (45). The EBITA margin increased and amounted to 12.1% (10.9%). For comparable units, EBITA increased by 9%. Acquisitions had an effect of -1% and currency movements -7%. Divestments had an effect of -1%.

The improved EBITA margin is primarily explained by lowered costs, but also positively impacted by a one-off item associated with pensions. Support for temporary lay-offs corresponded to 0.7% of net sales.

Finland

The Finland business area includes companies that offer sales of components as well as customisation, combinations and installations of products from various suppliers. Customers are in the construction & infrastructure, engineering, water/wastewater, energy and chemical industries. Products range from hydraulics and industrial equipment to measurement technology, valves, service, filters and process technology. The business area has a strong market position in Finland.

2021 2020 2020/21 2020
SEK million Jan-Mar Jan-Mar Change Moving 12 mos Jan-Dec
Net sales 386 436 -11% 1,629 1,679
EBITA 45 48 -6% 244 247
EBITA margin, % 11.7 11.0 15.0 14.7

Net sales were 11% lower during the quarter than the same period last year and amounted to SEK 386 million (436). Comparable units had an effect of -13%, acquisitions contributed 6% and currency movements had an effect of -4%.

Demand during the quarter was somewhat weaker than the corresponding period last year due to a lower level of overall demand because of the pandemic, along with the cold winter having suppressed demand in the infrastructure segment. However, order intake was 14% higher than invoicing during the quarter.

EBITA for the quarter decreased by 6% and amounted to SEK 45 million (48). The EBITA margin increased and amounted to 11.7% (11.0%). Comparable units had an effect of -8%, acquisitions contributed 7% and currency movements had an effect of -5%.

The improved EBITA margin was primarily attributable to favourable changes in the product mix. Support for temporary lay-offs was marginal during the quarter.

Flow Technology

Companies in this business area offer components and systems for controlling, measuring, monitoring and regulating flows. The business area includes companies that specialise in various areas of industrial flow technology. Customers are in the process industry, food and pharmaceutical industries, water/wastewater, energy and marine industries. Product areas include valves, pipes and pipe systems, measurement technology, pumps, hydraulics and industrial equipment. The business area has a strong market position especially in Sweden, but also in the Northern Europe.

2021 2020 2020/21 2020
SEK million Jan-Mar Jan-Mar Change Moving 12 mos Jan-Dec
Net sales 1,003 1,045 -4% 4,029 4,071
EBITA 140 140 0% 607 607
EBITA margin, % 14.0 13.4 15.1 14.9

Net sales decreased during the quarter by 4% to SEK 1,003 million (1,045). Comparable units had an effect of - 4%, acquisitions contributed 5% and currency movements had an effect of -3%. Divestments impacted net sales by - 2%.

Overall, demand during the quarter was lower than in the corresponding period last year. The comparison figures from last year were strong, with good order intake from customers in the marine and medical technology sectors and the process industry. Order intake was, however, 18% higher than invoicing during the quarter.

EBITA was unchanged for the quarter and amounted to SEK 140 million (140), corresponding to an EBITA margin of 14.0% (13.4%). Comparable units had an effect of -2%, acquisitions contributed 6% and currency movements had an effect of -4%. The effect of divestments was marginal.

Good cost control and positive effects from both new acquisitions and divestments contributed to the improved EBITA margin. Government support was marginal during the quarter.

Fluids & Mechanical Solutions

Companies in this business area offer technological components (both hydraulic and mechanic), as well as solutions that have a high technological content to the industry in, primarily Scandinavia and Europe, but also USA and Asia. The companies have a considerable amount of own manufacturing and proprietary products, as well as technical trading companies. Important product areas include filters, hydraulics, auto repair, tools & transmission, industrial springs, water & wastewater and lighting. The business area has a strong market position in the Nordic region.

2021 2020 2020/21 2020
SEK million Jan-Mar Jan-Mar Change Moving 12 mos Jan-Dec
Net sales 525 512 3% 1,992 1,979
EBITA 73 63 16% 278 268
EBITA margin, % 13.9 12.3 14.0 13.5

Net sales increased during the quarter by 3% to SEK 525 million (512). Comparable units increased by 5% and currency movements had an effect of -2%.

For most companies, demand was higher during the quarter compared to the same period last year, with the strongest performance among companies in the industry and automotive aftermarket segments. Order intake was 12% higher than invoicing.

EBITA increased by 16% during the quarter to SEK 73 million (63) and the EBITA margin increased to 13.9% (12.3%). Comparable units increased by 18% and currency movements had an effect of -2%.

The improved EBITA margin was primarily attributable to positive organic development in net sales along with good price management by companies. Government support was marginal during the quarter.

Industrial Components

Companies in this business area are mainly technical trading companies and offer a wide range of technically advanced components and systems for industrial production and maintenance, as well as medical technology equipment. The products consist mainly of consumables. Its customers exist in the following segments: engineering, healthcare, construction and infrastructure. The product areas include hydraulics and industrial equipment, chemical technology and fasteners. The business area has a strong market position in the Nordic countries.

2021 2020 2020/21 2020
SEK million Jan-Mar Jan-Mar Change Moving 12 mos Jan-Dec
Net sales 1,153 969 19% 3,987 3,803
EBITA 186 124 50% 631 569
EBITA margin, % 16.1 12.8 15.8 15.0

Net sales rose 19% during the quarter to SEK 1,153 million (969). Comparable units increased by 17%, acquisitions contributed 5% and currency movements had an effect of -3%.

Overall, demand during the quarter was stronger than the corresponding period last year, with a positive development in most of the business area's segments. The strongest growth in demand occurred in the medical technology segment. Order intake was in line with invoicing during the quarter.

EBITA for the quarter increased by 50% to SEK 186 million (124) and the EBITA margin amounted to 16.1% (12.8%). For comparable units, EBITA increased by 46%, acquisitions contributed 9% and currency movements had an effect of -5%.

The EBITA margin improved for most of the business area's segments, with the strongest performance occurring within medical technology. Government support was marginal during the quarter.

Companies in this business area sell measurement instruments, measurement systems, sensors, control and regulating technology, and monitoring equipment for various industries. All of the business area's companies have proprietary products based on advanced technological solutions and own development, design and manufacturing. Its customers exist in a variety of areas, such as various types of manufacturing industries like electronics, vehicles and energy. Companies in this business area work globally and have the entire world as the market for their products, with established production and sales companies on six continents.

2021 2020 2020/21 2020
SEK million Jan-Mar Jan-Mar Change Moving 12 mos Jan-Dec
Net sales 570 557 2% 2,133 2,120
EBITA 99 91 9% 342 334
EBITA margin, % 17.4 16.3 16.0 15.8

Net sales increased by 2% during the quarter to SEK 570 million (557). Comparable units increased by 3%, acquisitions contributed 5% and currency movements had an effect of -6%.

Demand during the quarter was higher than the corresponding period last year, with increases in most of the business area's segments and companies. Order intake was strong and 23% higher than invoicing during the quarter.

EBITA for the quarter increased by 9% and amounted to SEK 99 million (91). The EBITA margin amounted to 17.4% (16.3%). Comparable units had an effect of 6%, acquisitions contributed 7% and currency movements had an effect of -4%.

The improved EBITA margin was primarily driven by growth in organic net sales together with low costs but also good margins in newly acquired companies. Support for temporary lay-offs was marginal during the quarter.

UK

The companies in this business area offer custom-manufactured niche products, design solutions, aftermarket service and assembly, and customisation. They have a considerable amount of own manufacturing and proprietary products. Customer segments include construction and infrastructure, engineering and commercial vehicles. Examples of product areas are springs, piston rings, press work, valve channels, pipes and pipe systems. The individual companies all have strong market positions in the UK, and most are market leaders in their respective niches.

2021 2020 2020/21 2020
SEK million Jan-Mar Jan-Mar Change Moving 12 mos Jan-Dec
Net sales 355 385 -8% 1,292 1,322
EBITA 38 50 -24% 147 159
EBITA margin, % 10.7 13.0 11.4 12.0

Net sales decreased during the quarter by 8% to SEK 355 million (385). Comparable units had an effect of -2% and currency movements -6%.

Overall, demand during the quarter was somewhat weaker compared to the same period last year. However, most companies noted an improvement in order intake, particularly towards the end of the quarter. Order intake was 7% higher than invoicing during the quarter.

EBITA decreased by 24% during the quarter to SEK 38 million (50) and the EBITA margin amounted to 10.7% (13.0%).

Comparable units had an effect of -19% and currency movements -5%.

The weaker EBITA margin primarily results from lower net sales and a somewhat unfavourable product mix. To some extent, however, it was offset by cost savings. Support for temporary lay-offs corresponded to 0.3% of net sales.

Other financial information

Financial position

Shareholders' equity amounted to SEK 9,275 million (7,711) and the equity ratio was 48% (40%). Cash and cash equivalents amounted to SEK 872 million (897). In addition to this, the Group had unutilised credit commitments of SEK 4,728 million (2,913). Interest-bearing net debt amounted to SEK 5,157 million (6,528) at the end of the quarter. The decline compared to last year was primarily attributable to the strong cash flow and not having paid dividends for 2020. The net debt/equity ratio was 56% (85%) at the end of the period.

Indutrade's financing, nearly all of which is managed by the Parent Company, consists of loans from financial institutions, corporate bonds and commercial paper programmes.

During the quarter, Indutrade AB was assigned the long-term credit rating BBB- with stable outlook from S&P Global Ratings.

At the end of the quarter, the Parent Company's short-term borrowing amounted to SEK 1,502 million and long-term unutilised credit facilities amounted to SEK 4,250 million.

1) Pertains to the Parent Company, which is responsible for most of the Group's financing. Excluding leasing according to IFRS 16.

Cash flow, capital expenditures and depreciation

Cash flow from operating activities increased during the first quarter and amounted to SEK 489 million (421). The improvement is primarily attributable to a higher operating profit. Despite higher sales, inventory declined somewhat for comparable units during the first quarter.

Cash flow after net capital expenditures in intangible non-current assets and in property, plant and equipment (excluding company acquisitions) amounted to SEK 410 million (301).

The Group's net capital expenditures, excluding company acquisitions, totalled SEK 79 million (120). Depreciation of property, plant and equipment totalled SEK 153 million (149). Investments in company acquisitions amounted to SEK 442 million (357). In addition, contingent earn-out payments for previous years' acquisitions totalled SEK 7 million (32). Divestments amounted to SEK 0 million (28).

Employees

The number of employees was 7,488 at the end of the period, compared with 7,270 at the start of the year.

Company acquisitions

The Group acquired the following companies, which are consolidated for the first time in 2021.

Month acquired Acquisitions Business area Net sales/SEK m* No. of employees*
January Pistesarjat Oy Finland 100 25
January Fire Proof B.V. Benelux 70 10
February Tecno Plast Industrietechnik GmbH Benelux 230 80
February Typhoon Group Benelux 40 22
March Efcon Water B.V. Benelux 20 9
Total 460 146

*) Estimated annual sales and number of employees at the time of acquisition.

Further information about completed company acquisitions can be found on page 19 of this interim report.

There are no significant events to report that occurred after the end of the reporting period.

Annual General Meeting and dividend

The Annual General Meeting was held on 13 April 2021. Due to the Corona virus and recommendations of the authorities, the AGM was conducted solely via advance (postal) voting in accordance with temporary legislation.

The AGM resolved to adopt the Board's proposal on dividends for the 2020 financial year of SEK 1.80 per share.

The AGM resolved to approve the Board's proposal of establishing a long-term incentive programme (LTIP 2021), along with hedging measures associated with that. LTIP 2021 consists of performance shares and it is offered to members of the Group management team including the CEO, business area managers, the heads of subsidiaries and other key persons.

Parent company

The main functions of Indutrade AB are to take responsibility for business development, acquisitions, financing, business control, analysis and communication. The Parent Company's sales, which consist exclusively of intercompany invoicing of services, amounted to SEK 0 million (0) during the period January – March. The Parent Company's financial assets consist mainly of shares in subsidiaries. During the period January – March, the Parent Company did not acquire any shares in companies. The Parent Company has not made any major investments in intangible assets or in property, plant and equipment. The number of employees on 31 March was 19 (20).

Risks and uncertainties

The Indutrade Group conducts business in some 30 countries, on six continents, via more than 200 companies. This diversification, together with a large number of customers in various industries and a large number of suppliers, mitigates the business and financial risks. Besides the risks and uncertainties described in the Indutrade Annual Report for 2020, Indutrade has assessed that no additional significant risks or uncertainties have arisen or dissipated. Since the Parent Company is responsible for the Group's financing, it is exposed to financing risk. The Parent Company's other activities are not exposed to risks other than indirectly via subsidiaries. For a more detailed account of risks that affect the Group and Parent Company, please see the 2020 Annual Report.

Related party transactions

No transactions took place during the period between Indutrade and related parties that have significantly affected the Company's financial position or result of operations.

Accounting principles

Indutrade reports in accordance with International Financial Reporting Standards (IFRS). This interim report has been prepared in accordance with IAS 34 and RFR 1. The Parent Company applies RFR 2. The same accounting principles and calculation methods have been used for the Group and Parent Company in this report as those in the most recent annual report. There are no new IFRSs or IFRIC pronouncements endorsed by the EU that are applicable for Indutrade or that had a significant impact on the Group's result of operations and position in 2021.

Financial Calendar

  • 19 July 2021: Interim report 1 January – 30 June 2021
  • 28 October 2021: Interim report 1 January – 30 September 2021

Stockholm, 29 April 2021 Indutrade AB (publ.)

Bo Annvik President and CEO

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

Note

The information in this report is such that Indutrade AB is obligated to make public in accordance with the EU Market Abuse Act. The information was submitted for publication by the agency of the following contact persons at 08.00 CEST on 29 April 2021.

Further information

For further information, please contact: Bo Annvik, President and CEO, tel.: +46 8 703 03 00, Patrik Johnson, CFO, tel.: +46 70 397 50 30.

This report will be commented upon as follows:

A webcast of the report will be presented on 29 April at 9.30 a.m. (CEST) via the following link:

https://tv.streamfabriken.com/indutrade-q1-2021

To participate in the conference call and to ask questions, please call: SE: +46 8 505 58 375 UK: +44 333 300 90 31 USA: +1 8 335 26 83 96

Q1 Indutrade consolidated income statement – condensed

2021 2020 2020/21 2020
SEK million Jan-Mar Jan-Mar Moving 12 mos Jan-Dec
Net sales 5,147 4,976 19,388 19,217
Cost of goods sold -3,382 -3,282 -12,781 -12,681
Gross profit 1,765 1,694 6,607 6,536
Development costs -60 -63 -224 -227
Selling costs -771 -813 -2,967 -3,009
Administrative expenses -303 -303 -1,123 -1,123
Other operating income and expenses -8 13 68 89
Operating profit 623 528 2,361 2,266
Net financial items -29 -32 -123 -126
Profit before taxes 594 496 2,238 2,140
Income Tax -133 -108 -496 -471
Net profit for the period 461 388 1,742 1,669
Net profit, attributable to:
Equity holders of the parent company 461 389 1,741 1,669
Non-controlling interests 0 -1 1 0
461 388 1,742 1,669
EBITA 713 616 2,712 2,615
Operating profit includes:
Amortisation of intangible assets 1) -100 -98 -398 -396
of which attributable to acquisitions -90 -88 -351 -349
Depreciation of property, plant and equipment -153 -149 -604 -600
Earnings per share before dilution, SEK 1.27 1.07 4.80 4.60
Earnings per share after dilution, SEK 1.27 1.07 4.79 4.59
1) Excluding impairment losses

Indutrade consolidated statement of comprehensive income

2021 2020 2020/21 2020
SEK million Jan-Mar Jan-Mar Moving 12 mos Jan-Dec
Net profit for the period 461 388 1,742 1,669
Other comprehensive income
Items that can be reversed into income statement
Fair value adjustment of hedge instruments -5 2 -3 4
Tax attributable to fair value adjustments 1 0 0 -1
Exchange rate differences 184 150 -245 -279
Items that cannot be reversed into income statement
Actuarial gains/losses - - -16 -16
Tax on actuarial gains/losses - - 3 3
Other comprehensive income for the period, net of tax 180 152 -261 -289
Total comprehensive income for the period 641 540 1,481 1,380
Total comprehensive income, attributable to:
Equity holders of the parent company 641 541 1,480 1,380
Non-controlling interests 0 -1 1 0

Indutrade consolidated balance sheet – condensed

2021 2020 2020
SEK million 31-Mar 31-Mar 31-Dec
Goodwill 4,648 4,363 4,306
Other intangible assets 2,892 2,904 2,693
Property, plant and equipment 3,265 3,183 3,106
Financial assets 225 246 228
Inventories 3,478 3,537 3,307
Trade receivables 3,340 3,406 2,925
Other receivables 736 721 639
Cash and cash equivalents 872 897 758
Total assets 19,456 19,257 17,962
Equity 9,275 7,711 8,634
Non-current interest-bearing liabilities and pension liabilities 3,945 4,597 4,450
Other non-current liabilities and provisions 811 792 770
Current interest-bearing liabilities 2,084 2,828 1,186
Trade payables 1,446 1,501 1,136
Other current liabilities 1,895 1,828 1,786
Total equity and liabilities 19,456 19,257 17,962

Indutrade consolidated statement of changes in equity – condensed

Attributable to equity holders of the parent company 2021 2020 2020
SEK million 31-Mar 31-Mar 31-Dec
Opening equity 8,624 7,157 7,157
Total comprehensive income for the period 641 541 1,380
New issues - - 87
Dividend 1) - - -
Closing equity 9,265 7,698 8,624
1) Dividend per share for 2019 was SEK -
Equity, attributable to:
Equity holders of the parent company 9,265 7,698 8,624
Non-controlling interests 10 13 10
9,275 7,711 8,634

Q1 Indutrade consolidated cash flow statement – condensed

2021 2020 2020/21 2020
SEK million Jan-Mar Jan-Mar Moving 12 mos Jan-Dec
Operating profit 623 528 2,361 2,266
Non-cash items 251 239 939 927
Interests and other financial items, net -21 -20 -104 -103
Paid tax -200 -188 -520 -508
Change in working capital -164 -138 172 198
Cash flow from operating activities 489 421 2,848 2,780
Net capital expenditures in non-current assets -79 -120 -358 -399
Company acquisitions and divestments -449 -361 -1,066 -978
Change in other financial assets 10 5 16 11
Cash flow from investing activities -518 -476 -1,408 -1,366
Debt/repayment of debt, net 110 260 -1,557 -1,407
New issues - - 87 87
Cash flow from financing activities 110 260 -1,470 -1,320
Cash flow for the period 81 205 -30 94
Cash and cash equivalents at start of period 758 719 897 719
Exchange rate differences 33 -27 5 -55
Cash and cash equivalents at end of period 872 897 872 758

Key data

2021 2020 2020 2019 2018
Moving 12 mos 31-Mar 31-Dec 31-Mar 31-Dec 31-Dec
Net sales, SEK million 19,388 19,217 19,021 18,411 16,848
Sales growth, % 2 4 10 9 13
EBITA, SEK million 2,712 2,615 2,409 2,330 2,087
EBITA margin, % 14.0 13.6 12.7 12.7 12.4
Capital employed at end of period, SEK million 14,432 13,512 14,239 13,300 10,127
Capital employed, average, SEK million 13,675 13,541 13,133 12,416 9,839
Return on capital employed, % 1) 20 19 18 19 21
Equity, average, SEK million 8,288 7,899 6,972 6,715 5,715
Return on equity, % 1) 21 21 22 22 24
Interest-bearing net debt at end of period, SEK million 5,157 4,878 6,528 6,130 3,909
Net debt/equity ratio, % 56 56 85 85 63
Net debt/EBITDA, times 1.5 1.5 2.2 2.1 1.7
Equity ratio, % 48 48 40 41 44
Average number of employees 7,338 7,349 7,316 7,167 6,710
Number of employees at end of period 7,488 7,270 7,488 7,357 6,778

Attributable to equity holders of the parent company

Key ratios per share
Earnings per share before dilution, SEK 4.80 4.60 4.20 4.09 3.77
Earnings per share after dilution, SEK 4.79 4.59 4.19 4.09 3.77
Equity per share, SEK 25.48 23.72 21.23 19.74 17.11
Cash flow from operating activities per share, SEK 7.85 7.66 6.00 5.30 3.75
Average number of shares before dilution, '000 362,981 362,721 362,565 362,565 362,496
Average number of shares after dilution, '000 363,597 363,320 362,853 362,754 362,529
Number of shares at the end of the period, '000 363,615 363,615 362,565 362,565 362,565

Lease liabilities and right-of-use assets according to IFRS 16 are included in the key data as of 2019. The comparative financial information has not been restated.

1) Calculated on average capital and equity.

2021 2020 2020/21 2020
Net sales, SEK million Jan-Mar Jan-Mar Moving 12 mos Jan-Dec
Benelux 801 676 2,898 2,773
DACH 371 413 1,487 1,529
Finland 386 436 1,629 1,679
Flow Technology 1,003 1,045 4,029 4,071
Fluids & Mechanical Solutions 525 512 1,992 1,979
Industrial Components 1,153 969 3,987 3,803
Measurement & Sensor Technology 570 557 2,133 2,120
UK 355 385 1,292 1,322
Parent company and Group items -17 -17 -59 -59
Total 5,147 4,976 19,388 19,217
2021 2020 2020/21 2020
EBITA, SEK million Jan-Mar Jan-Mar Moving 12 mos Jan-Dec
Benelux 115 83 392 360
DACH 45 45 169 169
Finland 45 48 244 247
Flow Technology 140 140 607 607
Fluids & Mechanical Solutions 73 63 278 268
Industrial Components 186 124 631 569
Measurement & Sensor Technology 99 91 342 334
UK 38 50 147 159
Parent company and Group items -28 -28 -98 -98
Total 713 616 2,712 2,615
2021 2020 2020/21 2020
EBITA margin, % Jan-Mar Jan-Mar Moving 12 mos Jan-Dec
Benelux 14.4 12.3 13.5 13.0
DACH 12.1 10.9 11.4 11.1
Finland 11.7 11.0 15.0 14.7
Flow Technology 14.0 13.4 15.1 14.9
Fluids & Mechanical Solutions 13.9 12.3 14.0 13.5
Industrial Components 16.1 12.8 15.8 15.0
Measurement & Sensor Technology 17.4 16.3 16.0 15.8
UK 10.7 13.0 11.4 12.0
13.9 12.4 14.0 13.6

Business area performance per quarter

2021 2020
Net sales, SEK million Jan-Mar Oct-Dec Jul-Sep Apr-Jun Jan-Mar
Benelux 801 714 688 695 676
DACH 371 362 360 394 413
Finland 386 417 394 432 436
Flow Technology 1,003 1,054 996 976 1,045
Fluids & Mechanical Solutions 525 507 479 481 512
Industrial Components 1,153 1,130 842 862 969
Measurement & Sensor Technology 570 545 523 495 557
UK 355 314 329 294 385
Parent company and Group items -17 -15 -12 -15 -17
Total 5,147 5,028 4,599 4,614 4,976
2021 2020
2021 2020
EBITA, SEK million Jan-Mar Oct-Dec Jul-Sep Apr-Jun Jan-Mar
Benelux 115 103 89 85 83
DACH 45 39 42 43 45
Finland 45 61 72 66 48
Flow Technology 140 154 162 151 140
Fluids & Mechanical Solutions 73 66 66 73 63
Industrial Components 186 193 122 130 124
Measurement & Sensor Technology 99 89 96 58 91
UK 38 31 41 37 50
Parent company and Group items -28 -24 -5 -41 -28
Total 713 712 685 602 616
2021 2020
2021
2020
EBITA margin, % Jan-Mar Oct-Dec Jul-Sep Apr-Jun Jan-Mar
Benelux 14.4 14.4 12.9 12.2 12.3
DACH 12.1 10.8 11.7 10.9 10.9
Finland 11.7 14.6 18.3 15.3 11.0
Flow Technology 14.0 14.6 16.3 15.5 13.4
Fluids & Mechanical Solutions 13.9 13.0 13.8 15.2 12.3
Industrial Components 16.1 17.1 14.5 15.1 12.8
Measurement & Sensor Technology 17.4 16.3 18.4 11.7 16.3
UK 10.7 9.9 12.5 12.6 13.0
2021 2020
13.9 14.2 14.9 13.0 12.4

Q1 Disaggregation of revenue

Net sales per geographic market

2021
Jan-Mar, SEK million Benelux DACH Finland FT FM IC MST UK Elim.1) Total
Nordic countries 13 2 350 541 373 892 144 34 -7 2,342
Other Europe 656 347 32 398 123 244 188 284 -7 2,265
Americas 60 10 1 7 19 9 157 17 -2 278
Asia 60 11 2 42 8 6 67 16 -1 211
Other 12 1 1 15 2 2 14 4 0 51
801 371 386 1,003 525 1,153 570 355 -17 5,147
Timing of revenue recognition Benelux DACH Finland FT FM IC MST UK Elim.1) Total
Over time 3 66 0 0 0 8 44 0 -1 120
Point in time 798 305 386 1,003 525 1,145 526 355 -16 5,027
801 371 386 1,003 525 1,153 570 355 -17 5,147
2020
Jan-Mar, SEK million Benelux DACH Finland FT FM IC MST UK Elim.1) Total
Nordic countries 33 2 402 602 373 849 132 22 -7 2,408
Other Europe 533 392 25 381 108 106 199 314 -8 2,050
Americas 36 12 6 13 22 11 165 26 -2 289
Asia 63 5 2 23 7 3 46 20 0 169
Other 11 2 1 26 2 0 15 3 0 60
676 413 436 1,045 512 969 557 385 -17 4,976
Timing of revenue recognition Benelux DACH Finland FT FM IC MST UK Elim.1) Total
Over time 0 84 0 0 0 8 38 0 -1 129
Point in time 676 329 436 1,045 512 961 519 385 -16 4,847
676 413 436 1,045 512 969 385 -17 4,976

1 ) Parent company & Group items

FT - Flow Technology FM - Fluids & Mechanical Solutions

IC - Industrial Components MST - Measurement & Sensor Technology

Acquisitions

Acquisitions 2021

All of the shares were acquired in the following companies: Pistesarjat Oy (Finland), Fire Proof B. V. (Netherlands), Tecno Plast Industrietechnik GmbH (Germany), Typhoon Group (Netherlands) and Efcon Water B. V. (Netherlands).

Benelux

On 29 January, Fire Proof B.V. (Netherlands) was acquired, with annual sales of SEK 70 million. The company is specialised in passive fire protection for buildings.

On 12 February, Tecno Plast Industrietechnik GmbH (Germany) was acquired, with annual sales of SEK 230 million. Tecno Plast offers single-use tubing sets, PTFE and silicone hoses.

On 15 February, Typhoon Group (Netherlands) was acquired, with annual sales of SEK 40 million. The company is a highly focused supplier in stirring and mixing systems.

On 4 March, Efcon Water B. V. (Netherlands) was acquired, with annual sales of SEK 20 million. Efcon Water is specialised in products and measurement instrumentation for wastewater sampling systems.

Finland

On 4 January, Pistesarjat Oy (Finland) was acquired, with annual sales of SEK 100 million. It is a technical trading company offering heating & frost protection cable systems, fire-resistant cables and data cable systems.

Acquired assets and liabilities in 2021

Preliminary purchase price allocations

SEK million

Purchase price, incl. contingent earn-out
payment totalling SEK 52 million 563
Fair value
Acquired assets and liabilities Book value adjustment Fair value
Goodwill 0 216 216
Agencies, trademarks, customer
relations, licences, etc. 5 191 196
Property, plant and equipment 56 - 56
Financial assets 2 - 2
Inventories 93 - 93
Other current assets 1) 53 - 53
Cash and cash equivalents 62 - 62
Deferred tax liability 0 -42 -42
Provisions including pension liabilities -23 - -23
Other operating liabilities -50 - -50
198 365 563

1) Mainly trade receivables

Agencies, customer relationships, licences, etc. will be amortised over a period of 5–20 years, while trademarks are assumed to have indefinite useful life. Trademarks are included at a value of SEK 3 million (0).

Indutrade typically uses an acquisition structure entailing a base level of consideration plus a contingent earn-out payment. Initially, the contingent earn-out payment is valued at the present value of the likely outcome, which for the acquisitions made during the year amount to SEK 52 million (120). The contingent earn-out payments fall due for payment within three years and can amount to a maximum of SEK 57 million (135). If the conditions are not met, the outcome can be in the range of SEK 0-57 million.

Transaction costs during the period totalled SEK 5 million (5) and are included in Other income and expenses in the income statement. Contingent earn-out payments have been restated in the amount of SEK 4 million (15). The effect is reported under Other income and expenses in the amount of SEK 4 million (15) and under Net financial items in the amount of SEK 0 million (0).

The acquisition analyses for Stein Automation GmbH, VarioDrive B. V., AVA Monitoring AB, Sverre Hellum & Sønn AS, Jouka OY and Nortronic AS, which were acquired during the first quarter of 2020, have now been finalised. No significant adjustments have been made to the calculations. For other acquisitions, the purchase price allocation calculations are preliminary. Indutrade regards the calculations as preliminary during the time that uncertainty exists with respect to, for example, the outcome of guarantees in the acquisition agreements concerning inventories and trade receivables.

Cash flow impact

SEK million

Purchase price, incl. contingent earn-out payments 563
Purchase price not paid out -59
Cash and cash equivalents in acquired companies -62
Payments pertaining to previous years´acquisitions 7
Total cash flow impact 449

Effects of acquisitions carried out in 2020 and 2021

SEK million Net sales EBITA
Business area Jan-Mar Jan-Mar
Benelux 98 23
DACH 4 0
Finland 27 3
Flow Technology 51 9
Fluids & Mechanical Solutions - -
Industrial Components 53 11
Measurement & Sensor Technology 27 7
UK - -
Effect on Group 260 53
Acquisitions carried out in 2020 172 36
Acquisitions carried out in 2021 88 17
Effect on Group 260 53

If all acquired units had been consolidated as from 1 January 2021, net sales for the year would have amounted to SEK 5,180 million, and EBITA would have totalled SEK 719 million.

Divestments 2021

No divestments have been made in 2021.

Acquisitions after the end of the reporting period

No acquisitions have been made after the end of the reporting period.

Share data

At the end of the interim period the share capital amounted to SEK 727 million

Number of shares at the beginning of the year 363,615,000
Number of newly subscribed shares -
Total number of shares outstanding after new issues 363,615,000

LTI 2017

In April 2017 the Annual General Meeting of Indutrade AB resolved to introduce a long-term incentive programme (LTI 2017) comprising a combined maximum of 704,000 warrants in two series for senior executives and other key persons in the Indutrade Group. Shares can be subscribed during specially stipulated subscription periods through Friday, 20 May 2022.

After the bonus issue in December 2020, each warrant entitles the holder to subscribe for three shares. The exercise price for series I has been recalculated to SEK 81.60 per share and for series II to SEK 92.30 per share.

LTIP 2021

At the AGM in April 2021, it was resolved to establish a new incentive programme, LTIP 2021. The programme covers approximately 235 employees and is directed at senior executives and other key persons. LTIP 2021 requires own investment and it consists of performance shares. The scope of the programme is, at most, 650,000 shares in Indutrade, which corresponds to approximately 0.18% of all shares and votes.

Outstanding incentive programmes

Outstanding
programme
Number
of
options
Corresponding
number of
shares
Proportion
of total
shares
Price per
warrant,
SEK
Initial
exercise
price, SEK
Adjusted
exercise
price, SEK
Number of
exercised
warrants
Corresponding
number of
shares
Expiration
period
2017/2022, 27 April 2020
– 20 May
Series I 526,000 1,578,000 0.4% 15.0 244.9 81.6 317,000 951,000 2022
27 April 2020
2017/2022, – 20 May
Series II 60,000 180,000 0.0% 13.4 276.8 92.3 33,000 99,000 2022

Dilutive effects

2021 2020 2020/21 2020
Jan-Mar Jan-Mar Moving 12 mos Jan-Dec
Average number of shares before dilution, '000 363,615 362,565 362,981 362,721
Number of shares that incur a dilutive effect due to incentive
programme, '000
400 393 616 599
Average number of shares after dilution, '000 364,015 362,958 363,597 363,320
Dilutive effect, % 0.11 0.11 0.17 0.17
Number of shares at end of the period, '000 363,615 362,565 363,615 363,615

Financial assets and liabilities

31 Mar 2021, SEK million Interest rate swaps
and currency
forward contracts in
hedge accounting
Amortised
cost
Holdings of
shares and
participation
in unlisted
companies
Contingent
earn-out
payments
Financial
liabilities
measured at
amortised cost
Total
carrying
amount
Fair value
Valuation classification Level 2 Level 3 Level 3
Other shares and
participations - - 14 - - 14 14
Trade receivables - 3,340 - - - 3,340 3,340
Other receivables - 33 - - - 33 33
Cash and cash equivalents - 872 - - - 872 872
Total - 4,245 14 - - 4,259 4,259
Non-current interest-bearing
liabilities - - - 422 3,099 3,521 3,533
Current interest-bearing
liabilities
- - - 198 1,886 2,084 2,084
Trade payables - - - - 1,446 1,446 1,446
Other liabilities 7 - - - - 7 7
Total 7 - - 620 6,431 7,058 7,070
31 Dec 2020, SEK million Interest rate swaps
and currency
forward contracts in
hedge accounting
Amortised
cost
Holdings of
shares and
participation
in unlisted
companies
Contingent
earn-out
payments
Financial
liabilities
measured at
amortised cost
Total
carrying
amount
Fair value
Valuation classification Level 2 Level 3 Level 3
Other shares and
participations - - 12 - - 12 12
Trade receivables - 2,925 - - - 2,925 2,925
Other receivables 7 49 - - - 56 56
Cash and cash equivalents - 758 - - - 758 758
Total 7 3,732 12 - - 3,751 3,751
Non-current interest-bearing
liabilities
- - - 462 3,588 4,050 4,057
Current interest-bearing
liabilities
- - - 87 1,099 1,186 1,186
Trade payables - - - - 1,136 1,136 1,136
Other liabilities 10 - - - - 10 10
Total 10 - - 549 5,823 6,382 6,389

Financial instruments are measured at fair value, based on the classification of the fair value hierarchy: other observable data for assets and liabilities than quoted prices [level 2], non-observable market data [level 3].

No transfers were made between levels 2 and 3 during the period. Contingent earn-out payments have been discounted to present value using an interest rate that is judged to be in line with the market rate at the time of acquisition. Adjustments are not made on a regular basis for changes in the market interest rate, since the effects of these are judged to be negligible.

Contingent earn-out payments 2021 2020
SEK million 31-Mar 31-Dec
Opening book value 549 565
Acquisitions during the year 65 319
Consideration paid -7 -104
Reclassified via income statement -3 -213
Interest expenses 2 5
Exchange rate differences 14 -23
Closing book value 620 549

Parent company income statement – condensed

2021 2020 2020/21 2020
SEK million Jan-Mar Jan-Mar Moving 12 mos Jan-Dec
Net sales 0 0 8 8
Gross profit 0 0 8 8
Administrative expenses -34 -30 -121 -117
Operating profit -34 -30 -113 -109
Financial income/expenses 16 -20 57 21
Profit from participation in Group companies - - 894 894
Profit after financial items -18 -50 838 806
Appropriations - - 403 403
Income Tax 4 11 -78 -71
Net profit for the period -14 -39 1,163 1,138
Amortisation/depreciation of intangible assets and property, plant
and equipment 0 0 0 0

Parent company balance sheet – condensed

2021 2020 2020
SEK million 31-Mar 31-Mar 31-Dec
Intangible assets 0 0 0
Property, plant and equipment 1 1 1
Financial assets 6,233 6,164 6,253
Current receivables 6,846 6,735 6,861
Cash and cash equivalents 0 0 0
Total assets 13,080 12,900 13,115
Equity 7,074 5,824 7,088
Untaxed reserves 675 673 675
Non-current interest-bearing liabilities and pension liabilities 2,329 3,063 2,913
Other non-current liabilities and provisions 0 5 0
Current interest-bearing liabilities 2,911 3,098 2,286
Current non-interest-bearing liabilities 91 237 153
Total equity and liabilities 13,080 12,900 13,115

Q1 Definitions

Alternative Performance Measures

In this interim report Indutrade presents Alternative Performance Measures (APMs) that complement the key financial ratios defined in IFRS. The company believes that these APMs provide valuable information to stakeholders, as they contribute to assessment of the company's performance, trends, ability to repay debt and invest in new business opportunities, and they reflect the Group's acquisition-intensive business model.

Since not all companies calculate their financial key ratios in the same way, they are not always comparable. They should therefore not be regarded as a substitute for the key ratios defined in IFRS. Following are definitions of Indutrade's key ratios, of which most are APMs.

Earnings per share before dilution

Net profit for the period attributable to owners of the parent divided by the average number of shares outstanding. Definition according to IFRS.

Earnings per share after dilution

Net profit for the period attributable to owners of the parent divided by the average number of shares outstanding after dilution.

EBITA

Operating profit before amortisation of intangible noncurrent assets arising in connection with company acquisitions (Earnings Before Interest, Tax and Amortisation). EBITA is the principal measure of the Group's earnings.

EBITA-margin

EBITA divided by net sales.

EBITDA

Operating profit before depreciation and amortisation (Earnings Before Interest, Tax, Depreciation and Amortisation).

Equity per share

Shareholders' equity attributable to owners of the parent divided by the number of shares outstanding.

Equity ratio

Shareholders' equity divided by total assets.

Gross margin

Gross profit divided by net sales.

Interest-bearing net debt

Interest-bearing liabilities including pension liability and estimated earn-outs for acquisitions, less cash and cash equivalents.

Net capital expenditures

Purchases less sales of intangible non-current assets and of property, plant and equipment, excluding those included in acquisitions and divestments of subsidiaries and operations.

Net debt/equity ratio

Interest-bearing net debt divided by shareholders' equity.

Net debt/EBITDA

Interest-bearing net debt at the end of the period divided by EBITDA on a moving 12-month basis.

Capital employed

Shareholders' equity plus interest-bearing net debt.

Return on equity

Net profit for the period on a moving 12-month basis divided by average shareholders' equity per month.

Return on capital employed

EBITA calculated on a moving 12-month basis divided by average capital employed per month.

Indutrade in brief

Indutrade is an international technology and industrial business group that today consists of more than 200 companies in some 30 countries, mainly in Europe. In a decentralised way, we work to provide sustainable profitable growth by developing and acquiring successful companies managed by passionate entrepreneurs. Our companies develop, manufacture, and sell components, systems and services with significant technical content in selected niches. Our value-based culture, where people make the difference, has been the foundation of our success since the start in 1978.

Customers can be found in a wide range of industries, including infrastructure, medical technology/pharmaceuticals, engineering, energy, water/wastewater and food.

The Group is structured into eight business areas: Benelux, DACH, Finland, Flow Technology, Fluids & Mechanical Solutions, Industrial Components, Measurement & Sensor Technology and UK.

The Group's financial targets are that: Sales growth

• Average sales growth shall amount to a minimum of 10% per year over a business cycle. Growth is to be achieved organically as well as through acquisitions.

EBITA-margin

• The EBITA margin shall amount to a minimum of 12% per year over a business cycle.

Return on capital employed

• The return on capital employed shall be a minimum of 20% per year on average over a business cycle.

Net debt/equity ratio

• The net debt/equity ratio should normally not exceed 100%.

Dividend payout ratio

• The dividend payout ratio shall range from 30% to 50% of net profit.

6 4 4 5 5 6 6 7 11 11 11 24 0 5 10 15 20 25 30 Other Asia Eastern Europe Germany Switzerland North America Denmark Norway Benelux Finland UK/Ireland Sweden

1)Financial year 2020

Net sales per market, % 1)

Net sales per customer segment, % 1)

This is an unofficial translation of the original Swedish text. In the event of any discrepancy between the English translation and the Swedish original, the Swedish version shall govern.

Indutrade AB (publ.)

Reg.nr. 556017-9367. Box 6044, SE-164 06 Kista. Visiting address: Raseborgsgatan 9. Tel: +46 8 703 03 00 www.indutrade.com

Sustainability Report published!

Indutrade is a proud signatory of the UN Global Compact and in March, we published our Sustainability Report for 2020. The Sustainability Report, which is available on our website, describes our systematic sustainability efforts in the areas that are most significant to the Indutrade Group, along with summarising the year's activities.

Please read more about the long-term 2030 objectives and measurable key figures that we have identified in our three focus areas: people, environment and profitable growth. The report also contains information about how we work with environmental impact, implementation of the Code of Conduct and our new sustainability platform for collecting the Group's sustainability data. We regard business opportunities linked to sustainability as a driving force for developing our companies and continuing to generate sustainable profitable growth. Read more here.

Indutrade assigned credit rating BBB-

Indutrade was assigned the credit rating BBB-, with stable outlook from S&P Global Ratings.

For several years, Indutrade has been active in the Swedish capital market as an issuer of commercial paper and bonds. Many investors have rules that only allow investments in companies with a public rating. It is therefore natural for Indutrade to apply for a credit rating as a means of further expanding the investor base.

"An investment grade credit rating confirms Indutrade's stable business model and strong financial position. The rating further improves our position on the capital market and it will support Indutrade in the continued growth strategy," says Patrik Johnson, CFO at Indutrade.

Acquisition of Typhoon Group (Netherlands)

Typhoon Group is a highly focused supplier in stirring and mixing systems. The systems, which range from less complex agitators to advanced installations, mix raw materials and products for a wide range of industries, for example food and beverage, chemical, pharmaceutical, cosmetics, wastewater, rubber and plastics industry. Typhoon's offering includes customised solutions to OEM customers and industrial end users in primarily the Netherlands, Belgium and Germany, and is complemented by service and maintenance.

Founded in 1946, the Group currently has 22 employees and is based in Raamsdonksveer, the Netherlands, with branch offices in Brasschaat, Belgium and in Pennigsehl, Germany.

The closing took place on 15 February, and Typhoon Group is included in Indutrade's Business Area Benelux.

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