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Bravida Holding

Quarterly Report Nov 6, 2020

2897_10-q_2020-11-06_e51ccc87-defe-4e75-81e6-4a59379182d5.pdf

Quarterly Report

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INTERIM REPORT July–September 2020

JULY–SEPTEMBER 2020

  • Net sales increased by 2% to SEK 4,750 million (4,638)
  • Order backlog decreased by 2% to SEK 14,274 million (14,507)
  • EBITA increased by 3% to SEK 284 million (276)
  • The EBITA margin was 6.0% (6.0)
  • Profit after tax was SEK 213 million (202)
  • Cash flow from operating activities was SEK 10 million (65)
  • Net debt amounted to SEK -1,230 million (-2,735)
  • Four acquisitions were completed in the quarter, adding annual sales of approximately SEK 129 million
  • Basic and diluted earnings per share were SEK 1.07 (0.99)

JANUARY–SEPTEMBER 2020

  • Net sales increased by 5% to SEK 15,533 million (14,737)
  • EBITA increased by 9% to SEK 873 million (802)
  • The EBITA margin was 5.6% (5.4)
  • Profit after tax was SEK 647 million (581)
  • Cash flow from operating activities was SEK 1,298 million (610)
  • 14 acquisitions were completed in the period, adding annual sales of approximately SEK 731 million
  • Basic and diluted earnings per share were SEK 3.22 (2.86)
Financial overview Jul–Sep Jul–Sep Jan–Sep Jan–Sep Jan–Dec Oct 2019–
SEK MILLION 2020 2019 2020 2019 2019 Sep 2020
Net sales 4,750 4,638 15,533 14,737 20,404 21,199
Operating profit (EBIT) 283 276 871 800 1,224 1,294
Operating margin (EBIT), % 6.0 6.0 5.6 5.4 6.0 6.1
EBITA 284 276 873 802 1,226 1,297
EBITA margin, % 6.0 6.0 5.6 5.4 6.0 6.1
Profit/loss after tax 213 202 647 581 884 949
Cash flow from operating activities 10 65 1,298 610 1,599 2,286
Cash conversion, % 12 m 167 104 167 104 115 167
Net debt/EBITDA, 12 m 0.7 1.8 0.7 1.8 1.3 0.7
Order intake 4,024 5,055 15,101 16,988 22,534 20,647
Order backlog 14,274 14,507 14,274 14,507 14,485 14,274

CONTINUED GROWTH AND RESUMPTION OF DIVIDEND

In the third quarter of 2020 Bravida's net sales increased through both organic and acquired growth. It is pleasing that we were able to grow organically in this period, despite the pandemic and the resulting decrease in service business. Earnings performance was solid, with an unchanged EBITA margin, and cash flow was in line with last year. The growing pandemic is making the market outlook uncertain and it is difficult to assess when the market will return to what we consider normal.

ORGANIC GROWTH AND SOLID EBITA MARGIN

Net sales for the quarter increased by 2 percent on the back of healthy growth in Sweden and Finland. Organic growth was 1 percent and acquisitions contributed 4 percent growth. Foreign exchange fluctuations had a negative impact of 3 percent on growth. The service business was negatively affected by the pandemic, mainly in Denmark and Norway, as demand fell and in a number of cases we were unable to access service properties because of precautionary measures. Installation operations have proceeded without any significant interruptions during the current pandemic.

The order backlog, which only contains installation projects, decreased in the quarter. The level of activity is usually lower in the third quarter and the ongoing pandemic has also led to delays in project planning and investment decisions, resulting in lower demand and greater pricing pressure in the market.

The EBITA margin was unchanged at 6.0 percent, with the margin improving in Sweden and Finland. The earnings improvement in Sweden was due to good earnings performance in the Stockholm division as a result of the programme of measures we introduced at the end of last year. In Finland, the improved earnings were due to increased volumes and previously implemented restructuring. In Denmark, the EBITA margin declined due to reduced service sales and lower earnings in a few projects. The slightly lower margin in Norway was mainly due to a decrease in sales within the service business.

STRONG CASH CONVERSION AND REINSTATED SHARE DIVIDEND

Cash flow was solid in the third quarter. Cash conversion was 167 percent, which is well above our target, and our net debt remains at a record low.

Bravida's strong balance sheet has enabled us to reintroduce the share dividend this autumn. The dividend was SEK 2.25 per share for 2019, which corresponds to 52 percent of earnings per share. The decision on the share dividend means Bravida will pay back the furlough support it received in Sweden, which had a negative impact on earnings of around SEK 8 million in the quarter.

ACQUISITIONS CONTINUE TO STRENGTHEN BRAVIDA

So far this year we have made 15 acquisitions, one of which was in October. The acquisitions have added annual sales of approximately SEK 776 million. The ongoing pandemic has led to us

reducing the rate of acquisitions. But this autumn we decided to raise the intensity once again.

SUSTAINABILITY

Occupational injuries have decreased by 15 percent over the last 12 months and the LTIR (lost time injury rate) was 9.6 (11.3).

Our ultimate aim is to eliminate occupational injuries, while our medium-term goal is an LTIR of below 5.5. Bravida is continually endeavouring to improve injury prevention measures.

OUTLOOK

We have a good order backlog and a solid service business in many locations. Some markets have been more affected than others by the ongoing pandemic, resulting in lower demand and pricing pressure in some geographic areas. Bravida is sticking to its strategy of margin always taking precedence over volume, even in worse market conditions; we do not take on unprofitable projects. We believe the market outlook will remain uncertain given the development of the pandemic. There will always be demand for our services, and in the longer term demand will also benefit from stimulus measures and transition in society.

Looking ahead, green investments under the EU's European Green Deal will support market performance and contribute to lots of interesting assignments for Bravida.

Mattias Johansson, Stockholm, November 2020

CONSOLIDATED EARNINGS OVERVIEW

NET SALES July–September

Net sales increased by 2 percent to SEK 4,750 million (4,638). Organic growth was 1 percent, acquisitions boosted net sales by 4 percent and currency effects had a negative impact of -3 percent. Net sales rose in Sweden, Denmark and Finland. Sweden and Finland achieved organic growth.

Compared with the third quarter of 2019, net service sales decreased by 4 percent, while net installation sales rose by 8 percent. The service business accounted for 44 percent (47) of total net sales.

Order intake amounted to SEK 4,024 million (5,055), a decrease of 20 percent. Order intake was lower in Swedish kronor terms in all countries compared with the same quarter last year. The order backlog at 30 September was 2 percent lower than at the same point last year and amounted to SEK 14,274 million (14,507). The order backlog, including acquisitions, decreased by SEK 678 million in the quarter. The order backlog only includes installation projects.

January–September

Net sales increased by 5 percent to SEK 15,533 million (14,737). Organic growth was 2 percent, acquisitions boosted net sales by 5 percent and currency effects had a negative impact of -2 percent. Net sales rose in Sweden, Denmark and Finland, which also experienced organic growth.

Compared with the same period in 2019, service business increased by 1 percent and installation business by 9 percent. The service business accounted for 45 percent (47) of total net sales.

Order intake amounted to SEK 15,101 million (16,988), a decrease of 11 percent. The comparatively lower order intake was partly due to us receiving an order worth SEK 1,144 million last year relating to the Stockholm Bypass Project. Order intake was lower in Sweden, Norway and Denmark, but was higher in Finland. The order backlog, including acquisitions, decreased by SEK 211 million in the period.

EARNINGS

July–September

Operating profit was SEK 283 million (276). EBITA increased by 3 percent to SEK 284 million (276), resulting in an EBITA margin of 6.0 percent (6.0). The EBITA margin improved in Sweden and Finland, but was lower in Norway and Denmark. Group-wide income was SEK 6 million (8). Net financial items amounted to SEK -12 million (-16). Profit after financial items was SEK 271 million (259). Profit after tax was SEK 213 million (202). Basic and diluted earnings per share increased by 8 percent to SEK 1.07 (0.99).

January–September

Operating profit was SEK 871 million (800). EBITA increased by 9 percent to SEK 873 million (802), resulting in an EBITA margin of 5.6 percent (5.4). The EBITA margin improved in Sweden, Norway and Finland, but was lower in Denmark. Group-wide income was SEK 14 million (28). Net financial items amounted to SEK -46 million (-56). Profit after financial items was SEK 824 million (744). Profit after tax was SEK 647 million (581). Basic and diluted earnings per share increased by 13 percent to SEK 3.22 (2.86).

DEPRECIATION AND AMORTISATION

Depreciation and amortisation in the quarter totalled SEK -102 million (-105), SEK -93 million (-97) of which related to the amortisation of right-of-use assets. Depreciation and amortisation in the period totalled SEK -313 million (-306), SEK -286 million (-281) of which related to the amortisation of right-of-use assets.

TAX

The tax expense for the quarter was SEK -58 million (-58). Profit before tax was SEK 271 million (259). The effective tax rate for the quarter was 21 percent (22). Tax paid totalled SEK -52 million (-6).

The tax expense for the period was SEK -178 million (-162). Profit before tax was SEK 824 million (744). The effective tax rate for the period was 22 percent (22). Tax paid totalled SEK -176 million (-100).

NET SALES (SEK MIL.)

ORDER INTAKE (SEK MIL.) NET SALES BY COUNTRY, JAN–SEP 2020

CASH FLOW July–September

Cash flow from operating activities was SEK 10 million (65). The lower cash flow was mainly due to higher paid tax on income, at SEK -52 million (-6). Cash flow from investing activities was SEK -27 million (-130), of which acquisitions of subsidiaries and businesses totalled SEK -13 million (-125). Cash flow from financing activities, which refers to the net change in borrowing and amortisation of lease liabilities, was SEK 43 million (-12). Cash flow for the quarter was SEK 26 million (-77).

12-month cash conversion was 167 percent (104).

January–September

Cash flow from operating activities was SEK 1,298 million (610). The higher cash flow was mainly due to a change in working capital. Working capital has improved as a result of current liabilities increasing. Bravida's operations in Norway and Denmark have been granted a temporary extension of time for the payment of taxes and charges because of the Covid-19 pandemic, with the total amounting to SEK 103 million at 30 September. Cash flow from investing activities was SEK -254 million (-425), of which acquisitions of subsidiaries and businesses totalled SEK -230 million (-406). Cash flow from financing activities, which refers to net repayment of borrowing and amortisation of lease liabilities, was SEK -817 million (-496). Cash flow for the period was SEK 226 million (-311).

FINANCIAL POSITION

Bravida's net debt at 30 September was SEK -1,230 million (-2,735), which corresponds to a capital structure (net debt/EBITDA) ratio of 0.7 (1.8). Net debt has been positively affected by decisions relating to the Covid-19 pandemic, the withdrawal of the dividend proposal and a temporary extension of time for the payment of taxes and charges in Norway and Denmark. Consolidated cash and cash equivalents were SEK 1,129 million (467). Interest-bearing liabilities totalled SEK -2,359 million (-3,202), of which SEK -260 million (-1,180) was commercial paper and SEK -882 million (-922) was leases.

Total credit facilities amounted to SEK 3,000 million (2,700), of which SEK 2,300 million (1,568) was unused at 30 September.

At the end of the period, equity totalled SEK 6,033 million (5,355). The equity/assets ratio was 35.9 percent (33.5).

ACQUISITIONS

Four acquisitions were completed in the quarter, adding a total of SEK 129 million in annual sales. Three acquisitions were made in Denmark, adding a total of around SEK 123 million in annual sales. The acquired companies operate in the heating and plumbing and HVAC segments. One acquisition was completed in Norway – an energy consulting company, adding around SEK 6 million in annual sales.

During the period January to September 14 acquisitions were made; 7 in Sweden, 4 in Denmark, 2 in Norway, and 1 in Finland, adding total annual sales of SEK 731 million.

EMPLOYEES

The average number of employees at 30 September was 11,972 (11,584), an increase of 3 percent.

OCCUPATIONAL INJURIES

Reported occupational injuries that led to at least one day's sickness absence decreased by 15 percent over the past 12 months to a LTIR (lost time injury rate) of 9.6 (11.3).

In Sweden the LTIR was 8.8, in Norway it was 3.9, in Denmark 14.6 and in Finland 18.0. LTIR decreased in all countries. Our target is an LTIR of <5.5 and an ultimate target of zero workplace accidents.

PARENT COMPANY

Revenues for the quarter were SEK 43 million (41) and income after net financial items was SEK 7 million (5). Revenues for the January–September period were SEK 140 million (133) and earnings after net financial items were SEK 6 million (12).

SHAREHOLDER INFORMATION

Bravida Holding AB's ordinary shares are listed on the Nasdaq Stockholm Large Cap list. At 30 September Bravida had 9,365 shareholders. The five largest shareholders were Mawer Investment Management funds, Swedbank Robur Funds, Lannebo Funds, the Fourth National Pension Insurance Fund (AP4) and SEB Funds. Mawer Investment Management funds hold just under 11 percent of the votes.

The listed share price at 30 September 2020 was SEK 109.20, which corresponds to a market capitalisation of SEK 22,165 million based on the number of ordinary shares. Total shareholder return over the past 12 months was just over 26 percent.

SEK MIL. Jul–Sep
2020
Jul–Sep
2019
Jan–Sep
2020
Jan–Sep
2019
Jan–Dec
2019
Net sales 4,750 4,638 15,533 14,737 20,404
Change 112 200 795 953 1,099
Change, % 2.4 4.5 5.4 6.9 5.7
Of which
Organic growth, % 1 -3 2 1 0
Acquisitions, % 4 7 5 5 5
Currency effects, % -3 1 -2 1 1

NET SALES AND GROWTH

Share capital totals SEK 4 million, divided among 203,316,598 shares, of which 202,975,544 are ordinary shares and 341,054 are class C shares, which are held by Bravida Holding AB. Ordinary shares entitle holders to one vote and a dividend payment, while C shares entitle holders to one-tenth of a vote and no dividend.

OTHER EVENTS DURING THE PERIOD

In September the Board took the decision to convene an extraordinary shareholders' meeting on 23 October. The agenda for the extraordinary shareholders' meeting includes decisions on long-term incentive programmes and a share dividend.

FINANCIAL GOALS

  • Sales growth: over 5 percent a year
  • EBITA margin: over 7 percent
  • Cash conversion: over 100 percent
  • Net debt/EBITDA: under 2.5x
  • Dividend: over 50 percent of net profit

SIGNIFICANT RISKS

Changes in market conditions, financial turmoil and political decisions are the external factors that mainly affect demand for new construction of housing and commercial property, as well as investment from industry and the public sector. Demand for service and maintenance is less sensitive to economic fluctuations.

The impact of the Covid-19 pandemic on our business remains uncertain, with a risk to the health of employees, customers and suppliers and of a decline in the financial position.

Operating risks are related to day-to-day business operations such as tendering, price risks, capacity utilisation and revenue recognition. Management of these risks is part of Bravida's ongoing business process.

Recognition over time (previously the percentage-of-completion method) is applied and is based on the extent of completion of each project and the expected date of completion. A well-developed process for the monitoring of projects is essential in limiting the risk of incorrect revenue recognition. Bravida continually monitors the financial status of each project to ensure that individual project calculations are not exceeded. The Group is also exposed to impairment loss risks in fixed-price contracts and various types of financial risk such as currency, interest rate and credit risk.

TRANSACTIONS WITH RELATED PARTIES

No transactions with related parties outside the Group took place during the period.

EVENTS AFTER THE BALANCE SHEET DATE

On 12 October Bravida acquired Svagströmsinstallationer i Norrköping AB, with 23 employees and around SEK 45 million in annual sales.

The extraordinary shareholders' meeting of 23 October voted in line with the Board's proposals:

  • to adopt the proposed dividend of SEK 2.25 per share. The total dividend amounted to SEK 456.7 million and was implemented on 30 October.
  • to adopt a long-term incentive programme aimed at senior executives and other key personnel in the Bravida Group.
  • to authorise the Board to take decisions regarding a new issue of C shares.
  • to authorise the Board to take decisions regarding the buyback of C shares and the transfer of treasury shares.

EBITA (SEK MIL.)

EBITA MARGIN

CASH FLOW FROM OPERATING ACTIVITIES (SEK MIL.)*

OPERATIONS IN SWEDEN

MARKET

The Covid-19 pandemic has resulted in decreased demand for service and installations. The ongoing pandemic, which is again seeing an increase, is making it hard to assess market development over the near term.

NET SALES AND EARNINGS July–September

Net sales in Sweden increased by 4 percent to SEK 2,479 million (2,385). The increase in net sales was attributable to the installation business, while net sales for service were unchanged. Organic growth was 1 percent.

EBITA increased by 9 percent to SEK 164 million (150), while the EBITA margin rose to 6.6 percent (6.3). The improved EBITA margin was due to an improvement in earnings at the Stockholm division.

January–September

Net sales in Sweden rose by 7 percent to SEK 8,247 million (7,683). The increase in net sales was attributable to both service and installation business. Organic growth was 3%.

EBITA rose by 8% to SEK 510 million (472), while the EBITA margin increased to 6.2% (6.1).

ORDER INTAKE AND ORDER BACKLOG July–September

Order intake decreased by 20 percent to SEK 1,982 million (2,476). An order for SEK 220 million regarding a new wastewater tunnel in Stockholm was received in the quarter. Order intake mainly related to small and medium-sized installation projects and service assignments.

The order backlog at the end of the quarter was 5 percent higher than for the same period last year and amounted to SEK 8,764 million (8,380). The order backlog decreased by SEK 481 million in the quarter.

January–September

Order intake decreased by 9 percent to SEK 7,975 million (8,794). The decrease was partly due to a high comparative figure, as an order of SEK 1,144 million relating to the Stockholm Bypass Project was received last year.

NET SALES (SEK MIL.)

Net sales by quarter Net sales, rolling 12 months

EBITA (SEK MIL.)

SEK MILLION Jul–Sep
2020
Jul–Sep
2019
Jan–Sep
2020
Jan–Sep
2019
Jan–Dec
2019
Net sales 2,479 2,385 8,247 7,683 10,664
EBITA 164 150 510 472 723
EBITA margin, % 6.6 6.3 6.2 6.1 6.8
Order intake 1,982 2,476 7,975 8,794 12,358
Order backlog 8,764 8,380 8,764 8,380 9,020
Average number of employees 5,838 5,854 5,826 5,854 5,887

1809 1812 1903 1906 1909 1912 2003 2006 2009 We are helping turn Eurostop in Arlandastad into an international meeting destination. For many years, Eurostop in Arlandastad has been a shopping centre located near Arlanda airport. The shopping centre is now being transformed into a meeting and event arena, Scandinavian XPO, and Bravida is carrying out all installations. The 40,000 m2 arena, which will be completed by the end of 2020, includes hotels, restaurants, event halls and conference rooms for up to 8,500 guests. Bravida has been involved in designing the technical installations for electrical, security, control, HVAC, heating and plumbing and sprinkler systems, from concept to finished facility.

OPERATIONS IN NORWAY

MARKET

The Covid-19 pandemic has resulted in a decrease in demand for service and installation. The ongoing pandemic, which is again seeing an increase, is making it hard to assess market development over the near term.

NET SALES AND EARNINGS July–September

Net sales decreased by 15 percent to SEK 920 million (1,089). Net sales decreased by 5 percent in local currency. Currency fluctuations had a negative 10 percent impact on net sales. Net sales decreased in both installation and service during the quarter. Organic growth was negative at -6 percent.

EBITA decreased by 18 percent to SEK 53 million (65). The EBITA margin decreased to 5.7 percent (5.9) mainly explained by the lower sales in the service business.

January–September

Net sales decreased by 10 percent to SEK 3,183 million (3,544). Net sales were 2 percent lower in local currency. Net sales decreased in both the installation and service business during the period. Currency fluctuations had a negative 8 percent impact on net sales. Organic growth was negative at -2 percent.

EBITA increased by 11 percent to SEK 174 million (157), while the EBITA margin rose to 5.5 percent (4.4).

ORDER INTAKE AND ORDER BACKLOG July–September

Order intake decreased by 5 percent to SEK 889 million (939), while in local currency order intake increased by 5 percent. Order intake mainly related to small and medium-sized installation projects and service assignments. One order that deserves particular mention is the installation and security solutions work for a new hospital in Drammen, which is worth around SEK 130 million.

The order backlog at the end of the quarter was 18 percent lower than for the same period last year and amounted to SEK 2,327 million (2,828). The order backlog decreased by 7 percent in local currency. The order backlog decreased by SEK 32 million in the quarter.

Bravida is working with a number of large partnering projects that are at the early planning stage, and these are not yet included in the order backlog.

January–September

Order intake decreased by 23 percent to 2,957 million (3,820), while in local currency order intake decreased by 4 percent. Order intake mainly related to small and medium-sized installation projects and service assignments.

NET SALES (SEK MIL.)

Net sales by quarter Net sales, rolling 12 months

EBITA (SEK MIL.)

SEK MILLION Jul–Sep 2020 Jul–Sep 2019 Jan–Sep 2020 Jan–Sep 2019 Jan–Dec 2019 Net sales 920 1,089 3,183 3,544 4,867 EBITA 53 65 174 157 245 EBITA margin, % 5.7 5.9 5.5 4.4 5.0 Order intake 889 939 2,957 3.820 4,867 Order backlog 2,327 2,828 2,327 2,828 2,553 Average number of employees 3,043 2,999 3,043 2,999 2,975

1809 1812 1903 1906 1909 1912 2003 2006 2009 Bravida is installing Northern Norway's largest solar array. Bravida has been commissioned to install a solar array at the University of Tromsø's teacher training institution. The array, consisting of 720 solar modules, was installed over an area of approximately 1,200 m2 in an area with a challenging climate, placing stringent requirements on the materials used. The installation, which was completed in summer 2020, has provided us with unique experience for future projects involving green technology and large solar panel systems in the Nordic climate.

OPERATIONS IN DENMARK

MARKET

The Covid-19 pandemic has resulted in a decrease in demand for service and installation. The ongoing pandemic, which is again seeing an increase, is making it hard to assess market development over the near term.

NET SALES AND EARNINGS July–September

Net sales increased by 7 percent to SEK 1,007 million (942). The increase in net sales was attributable to the installation business, while net service sales decreased. Organic growth was negative at -2 percent. Currency fluctuations had a negative 2 percent impact on net sales.

EBITA decreased by 10% to SEK 48 million (53), while the EBITA margin decreased to 4.7% (5.6). The lower EBITA margin was due to lower earnings in some projects and lower sales in the service business.

January–September

Net sales increased by 15 percent to SEK 3,126 million (2,715). The increase in net sales was attributable to installation business. Organic growth was 1 percent. Currency fluctuations had a negligible impact on net sales. EBITA increased by 11 percent to SEK 151 million (136), while the EBITA margin decreased to 4.8 percent (5.0).

ORDER INTAKE AND ORDER BACKLOG July–September

Order intake decreased by 28 percent compared with the same period last year, and amounted to SEK 896 million (1,240). The comparatively lower order intake was due to Bravida receiving a large SEK 350 million order last year. Order intake related to small and medium-sized installation projects and service assignments.

The order backlog at the end of the quarter was 7 percent lower than for the same period last year and amounted to SEK 2,330 million (2,507). The order backlog decreased by SEK 68 million in the quarter.

January–September

Order intake decreased by 9 percent to SEK 3,056 million (3,343). Order intake related to small and medium-sized installation projects and service assignments.

NET SALES (SEK MIL.)

Net sales, rolling 12 months

EBITA (SEK MIL.)

SEK MILLION Jul–Sep 2020 Jul–Sep 2019 Jan–Sep 2020 Jan–Sep 2019 Jan–Dec 2019 Net sales 1,007 942 3,126 2,715 3,773 EBITA 48 53 151 136 206 EBITA margin, % 4.7 5.6 4.8 5.0 5.4 Order intake 896 1,240 3,056 3,343 4,049 Order backlog 2,330 2,507 2,330 2,507 2,196 Average number of employees 2,315 2,038 2,315 2,038 2,173

1809 1812 1903 1906 1909 1912 2003 2006 2009 Comprehensive energy-related refurbishment at Aarhus University. When Aarhus University decided to refurbish the Bartholin complex, Bravida was tasked with the challenging assignment to refurbish around 12,000 m2 of office and laboratory buildings. The project includes an extensive package of technology, comprising exterior energy-related upgrade work and total refurbishment of the interior, including adaptation of laboratory and office environments. The project is due to be completed in 2022.

OPERATIONS IN FINLAND

MARKET

The Covid-19 pandemic has resulted in a decrease in demand for service and technical installations. The ongoing pandemic, which is again seeing an increase, is making it hard to assess market development over the near term.

NET SALES AND EARNINGS July–September

Net sales increased by 29 percent to SEK 349 million (270). The increase in net sales was attributable to both service and installation business. Organic growth was 26 percent. Currency fluctuations had a negative 4 percent impact on net sales.

EBITA increased by SEK 12 million to SEK 13 million (1), while the EBITA margin rose to 3.8% (0.5). The earnings improvement was due to previously implemented restructuring, project selection and higher net sales.

January–September

Net sales increased by 17 percent to SEK 1,002 million (859). The increase in net sales was attributable to both service and installation business. Organic growth was 12 percent. Currency fluctuations had a negligible impact on net sales.

EBITA increased by SEK 16 million to SEK 24 million (8), while the EBITA margin rose to 2.4 percent (1.0).

ORDER INTAKE AND ORDER BACKLOG July–September

Order intake decreased by 41 percent to SEK 264 million (448). Order intake related to small and medium-sized installation projects and service assignments.

The order backlog at the end of the quarter was 8 percent higher than for the same period last year and amounted to SEK 853 million (793). The order backlog decreased by SEK 98 million in the quarter.

January–September

Order intake increased by 4 percent to SEK 1,139 million (1,094).

NET SALES (SEK MIL.)

Net sales by quarter Net sales, rolling 12 months

EBITA (SEK MIL.)

SEK MILLION Jul–Sep
2020
Jul–Sep
2019
Jan–Sep
2020
Jan–Sep
2019
Jan–Dec
2019
Net sales 349 270 1,002 859 1,182
EBITA 13 1 24 8 22
EBITA margin, % 3.8 0.5 2.4 1.0 1.9
Order intake 264 448 1,139 1,094 1,340
Order backlog 853 793 853 793 716
Average number of employees 679 605 679 605 596

Refurbishment and extension of a striking Helsinki landmark. Bravida was commissioned to carry out the HVAC, automation, electrical and sprinkler system work on Sokos Hotel Vaakuna, in the Valtakulma building in central Helsinki. The project included the extension and refurbishment of the almost 40,000 m2 property. Once complete by early 2021, the hotel's capacity will be increased by an additional 100 hotel rooms.

FINANCIAL REPORTING

CONSOLIDATED INCOME STATEMENT, SUMMARY

SEK MILLION Jul–Sep
2020
Jul–Sep
2019
Jan–Sep
2020
Jan–Sep
2019
Jan–Dec
2019
Oct 2019–
Sep 2020
Net sales 4,750 4,638 15,533 14,737 20,404 21,199
Production costs -4,103 -4,004 -13,422 -12,760 -17,503 -18,165
Gross profit/loss 647 634 2,111 1,978 2,901 3,034
Selling and administrative expenses -364 -358 -1,240 -1,178 -1,678 -1,740
Operating profit/loss 283 276 871 800 1,224 1,294
Net financial items -12 -16 -46 -56 -73 -63
Profit/loss before tax 271 259 824 744 1,151 1,231
Tax -58 -58 -178 -162 -267 -282
Profit/loss for the period 213 202 647 581 884 949
Profit/loss for the period attributable to:
Owners of the parent company 217 201 651 579 882 955
Non-controlling interests -4 1 -5 3 2 -6
Profit/loss for the period 213 202 647 581 884 949
Basic earnings per share, SEK 1.07 0.99 3.22 2.86 4.36 4.72
Diluted earnings per share, SEK 1.07 0.99 3.22 2.86 4,35 4.71

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME, SUMMARY

SEK MILLION Jul–Sep
2020
Jul–Sep
2019
Jan–Sep
2020
Jan–Sep
2019
Jan–Dec
2019
Oct 2019–
Sep 2020
Profit/loss for the period 213 202 647 581 884 949
Other comprehensive income
Items that have been or can be transferred to profit/loss for the year
Translation differences for the period from the translation of foreign
operations
-4 6 -103 98 15 -186
Items that cannot be transferred to profit/loss for the year
Revaluation of defined-benefit pensions 60 -223 -204 80
Tax attributable to the revaluation of pensions -13 48 44 -17
Other comprehensive income for the period -4 6 -56 -78 -145 -123
Comprehensive income for the period 209 208 590 504 739 826
Comprehensive income for the period attributable to:
Owners of the parent company 213 207 588 501 737 824
Non-controlling interests -4 1 3 3 2 2
Comprehensive income for the period 209 208 590 504 739 826

CONSOLIDATED BALANCE SHEET, SUMMARY

SEK MIL. 30/09/2020 30/09/2019 31/12/2019
Goodwill 8,957 8,743 8,731
Right-of-use assets 868 913 1,029
Other non-current assets 177 173 179
Total non-current assets 10,003 9,828 9,939
Trade receivables 3,405 3,301 3,540
Contract assets 1,677 1,788 1,514
Other current assets 593 607 545
Cash and cash equivalents 1,129 467 972
Total current assets 6,804 6,164 6,571
Total assets 16,807 15,992 16,510
Equity attributable to owners of the parent company 6,032 5,338 5,587
Non-controlling interests 2 17 9
Total equity 6,033 5,355 5,596
Non-current liabilities 2,155 2,062 1,500
Lease liabilities 574 586 700
Total non-current liabilities 2,729 2,648 2,200
Lease liabilities 308 336 340
Trade payables 2,166 1,960 2,239
Contract liabilities 2,112 1,963 2,004
Other current liabilities 3,459 3,729 4,131
Total current liabilities 8,045 7,988 8,714
Total liabilities 10,774 10,636 10,914
Total equity and liabilities 16,807 15,992 16,510
Of which interest-bearing liabilities 2,359 3,202 3,035

CHANGES IN EQUITY

SEK MIL. Jan–Sep 2020 Jan–Sep 2019 Jan–Dec 2019
Consolidated equity
Amount at start of period 5,596 5,238 5,238
Comprehensive income for the period 590 504 739
Non-controlling interests' put option -166
Dividend -404 -404
Cost of long-term incentive programmes 13 18 24
Amount at end of period 6,033 5,355 5,596

CONSOLIDATED CASH FLOW STATEMENT, SUMMARY

SEK MILLION Jul–Sep
2020
Jul–Sep
2019
Jan–Sep
2020
Jan–Sep
2019
Jan–Dec
2019
Cash flow from operating activities
Profit/loss before tax 271 259 824 744 1,151
Adjustments for non-cash items 111 107 365 303 423
Income taxes paid -52 -6 -176 -100 -154
Change in working capital -320 -295 285 -336 179
Cash flow from operating activities 10 65 1,298 610 1,599
Investing activities
Acquisitions of subsidiaries and businesses -13 -125 -230 -406 -469
Other -14 -5 -24 -18 -34
Cash flow from investing activities -27 -130 -254 -425 -503
Financing activities
Net change in borrowing 136 80 -535 180 -105
Repayment of lease liabilities -93 -92 -282 -272 -372
Dividend paid -404 -404
Cash flow from financing activities 43 -12 -817 -496 -881
Cash flow for the period 26 -77 226 -311 215
Cash and cash equivalents at start of period 1,103 545 972 735 735
Translation difference on cash and cash equivalents 0 -1 -70 42 22
Cash and cash equivalents at end of period 1,129 467 1,129 467 972

PARENT COMPANY INCOME STATEMENT, SUMMARY

SEK MILLION Jul–Sep
2020
Jul–Sep
2019
Jan–Sep
2020
Jan–Sep
2019
Jan–Dec
2019
Net sales 43 41 140 133 184
Selling and administrative expenses -35 -30 -124 -97 -139
Operating profit/loss 8 11 16 35 46
Net financial items -1 -6 -11 -24 -25
Profit/loss after net financial items 7 5 6 12 21
Net Group contributions 11
Appropriations 4 4 -6
Profit/loss before tax 7 8 6 15 26
Tax -1 -1 -7
Profit/loss for the period 7 8 6 14 20

PARENT COMPANY BALANCE SHEET, SUMMARY

SEK MIL. 30/09/2020 30/09/2019 31/12/2019
Shares in subsidiaries 7,341 7,341 7,341
Deferred tax asset 0 0 0
Total non-current assets 7,341 7,341 7,341
Receivables from Group companies 1,455 1,865 1,629
Current receivables 67 29 21
Total current receivables 1,522 1,894 1,650
Cash and bank balances 950 345 811
Total current assets 2,472 2,239 2,461
Total assets 9,813 9,580 9,803
Restricted equity 4 4 4
Non-restricted equity 4,462 4,433 4,444
Equity 4,466 4,437 4,448
Untaxed reserves 480 471 480
Liabilities to credit institutions 1,000 1,100 500
Provisions 1 1 1
Total non-current liabilities 1,001 1,101 501
Short-term loans 460 1,180 1,495
Liabilities to Group companies 3,360 2,357 2,838
Current liabilities 47 35 41
Total current liabilities 3,867 3,572 4,374
Total equity and liabilities 9,813 9,580 9,803
Of which interest-bearing liabilities 1,460 2,280 1,995

QUARTERLY DATA

INCOME STATEMENT, SEK MIL. Jul–Sep
2020
Apr–Jun
2020
Jan–Mar
2020
Oct–Dec
2019
Jul–Sep
2019
Apr–Jun
2019
Jan–Mar
2019
Net sales 4,750 5,382 5,401 5,667 4,638 5,087 5,013
Production costs -4,103 -4,632 -4,688 -4,743 -4,004 -4,401 -4,355
Gross profit/loss 647 750 713 924 634 686 658
Selling and administrative expenses -364 -433 -442 -500 -358 -413 -407
Operating profit/loss 283 317 271 424 276 274 250
Net financial items -12 -13 -21 -17 -16 -16 -24
Profit/loss after financial items 271 303 250 407 259 257 227
Tax -58 -66 -54 -105 -58 -56 -49
Profit/loss for the period 213 238 196 303 202 201 178
BALANCE SHEET, SEK MIL. 30/09/2020 30/06/2020 31/03/2020 31/12/2019 30/09/2019 30/06/2019 31/03/2019
Goodwill 8,957 8,908 8,807 8,731 8,743 8,586 8,347
Other non-current assets 1,045 1,110 1,182 1,208 1,085 1,120 1,149
Current assets 5,675 5,710 5,807 5,599 5,697 5,470 5,329
Cash and cash equivalents 1,129 1,103 1,131 972 467 545 595
Total assets 16,807 16,830 16,928 16,510 15,992 15,720 15,421
Equity 6,033 5,819 5,758 5,596 5,355 5,141 5,488
Borrowings 1,012 1,018 800 500 1,100 1,100 1,100
Non-current liabilities 1,717 1,760 1,717 1,700 1,548 1,568 1,347
Current liabilities 8,045 8,233 8,653 8,714 7,988 7,911 7,487
Total equity and liabilities 16,807 16,830 16,928 16,510 15,992 15,720 15,421
CASH FLOW, SEK MIL. Jul–Sep
2020
Apr–Jun
2020
Jan–Mar
2020
Oct–Dec
2019
Jul–Sep
2019
Apr–Jun
2019
Jan–Mar
2019
Cash flow from operating activities 10 728 560 989 65 131 414
Cash flow from investing activities -27 -146 -81 -79 -130 -168 -127
Cash flow from financing activities 43 -590 -270 -385 -12 -24 -460
Cash flow for the period 26 -8 208 525 -77 -61 -172
KEY FIGURES Jul–Sep
2020
Apr–Jun
2020
Jan–Mar
2020
Oct–Dec
2019
Jul–Sep
2019
Apr–Jun
2019
Jan–Mar
2019
Operating margin (EBIT), % 6.0 5.9 5.0 7.5 6.0 5.4 5.0
EBITA margin, % 6.0 5.9 5.0 7.5 6.0 5.4 5.0
Return on equity, % 16.0 16.2 15.9 16.1 18.2 18.0 18.0
Net debt -1,230 -1,185 -1,698 -2,063 -2,735 -2,612 -2,115
Net debt/EBITDA: 0.7 0.7 1.0 1.3 1.8 1.8 1.6
Cash conversion, % 12 m 167 149 127 115 104 98 124
Interest coverage, multiple 29.8 24.5 25.0 34.6 19.7 19.9 20.9
Equity/assets ratio, % 35.9 34.6 34.0 33.9 33.5 32.7 35.6
Order intake 4,024 5,346 5,732 5,546 5,055 5,467 6,465
Order backlog 14,274 14,952 14,985 14,485 14,507 13,905 13,474
Average number of employees 11,972 11,940 11,811 11,722 11,584 11,339 11,252
Administration costs as % of sales 7.7 8.1 8.2 8.8 7.7 8.1 8.1
Working capital as % of sales -6.7 -8.1 -6.5 -5.6 -3.1 -4.3 -5.3
Basic earnings per share, SEK 1.07 1.17 0.97 1.50 0.99 0.99 0.88
Diluted earnings per share, SEK 1.07 1.17 0.96 1.50 0.99 0.99 0.88
Equity per share, SEK 29.72 28.64 28.37 27.57 26.34 25.29 27.07
Cash flow from operating activities per share, SEK 0.05 3.59 2.76 4.88 0.32 0.65 2.05
Share price at balance sheet date, SEK 109.20 89.05 70.15 90.95 86.35 82.30 81.95

Reconciliation of key ratios, not defined under IFRS

The company presents certain financial measures in this interim report that are not defined under IFRS. The company considers that these measures provide valuable additional information for investors and the company's management as they allow relevant trends to be assessed. Bravida's definitions of these indicators may differ from other companies' definitions of the same terms. These financial measures should therefore be regarded as complementary rather than replacing the measures defined under IFRS. See page 20 for definitions of key performance indicators.

RECONCILIATION OF KEY PERFORMANCE MEASURES,
NOT DEFINED UNDER IFRS
Jul–Sep
2020
Apr–Jun
2020
Jan–Mar
2020
Oct–Dec
2019
Jul–Sep
2019
Apr–Jun
2019
Jan–Mar
2019
Net debt
Interest-bearing liabilities -2,359 -2,288 -2,830 -3,035 -3,202 -3,157 -2,710
Cash and cash equivalents 1,129 1,103 1,131 972 467 545 595
Total net debt -1,230 -1,185 -1,698 -2,063 -2,735 -2,612 -2,115
EBITA
Operating profit, EBIT 283 317 271 424 276 274 250
Amortisation and impairment of non-current intangible assets 1 1 1 1 1 1 1
EBITA 284 317 272 425 276 274 251
EBITDA
Operating profit, EBIT 283 317 271 424 276 274 250
Depreciation, amortisation and impairment losses 102 104 106 111 105 101 101
EBITDA 385 421 377 535 380 374 351
Working capital
Current assets 6,804 6,813 6,938 6,571 6,164 6,015 5,925
Cash and cash equivalents -1,129 -1,103 -1,131 -972 -467 -545 -595
Current liabilities -8,045 -8,233 -8,653 -8,714 -7,988 -7,911 -7,487
Lease, current liability 308 322 336 340 336 332 332
Short-term loans 465 320 1,020 1,495 1,180 1,100 630
Provisions 173 172 141 144 142 152 147
Total working capital -1,424 -1,709 -1,349 -1,136 -633 -858 -1,048
Interest coverage ratio
Profit/loss before tax 271 303 250 407 259 257 227
Interest expense 9 13 10 12 14 14 11
Total 281 316 260 419 273 271 238
Interest expense 9 13 10 12 14 14 11
Interest coverage, multiple 29.8 24.5 25.0 34.6 19.7 19.9 20.9
Cash conversion*
12-month EBITDA 1,316 1,308 1,264 1,244 1,258 1,253 1,263
Non-cash items in EBITDA in last 12 months. 55 50 30 -2 81 70 58
Change in working capital, last 12 months 800 560 298 179 -44 -108 218
Investments in machinery and equipment, last 12 months -40 -27 -28 -34 -23 -19 -18
Total operating cash flow 2,131 1,891 1,564 1,387 1,272 1,196 1,521
Operating profit/loss, last 12 months 1,279 1,272 1,228 1,209 1,223 1,219 1,229
Cash generation, last 12 months, % 167 149 127 115 104 98 124

*Excluding IFRS 16 Leases

NOTES

NOTE 1. ACCOUNTING POLICIES

This is a translation of the Swedish Interim Report of Bravida Holding AB. In the event of inconsistency between the English and the Swedish versions, the Swedish version shall prevail. This interim report for the Group has been prepared in accordance with International Reporting Standards (IFRS) using IAS 34 Interim Reporting. The parent company applies Recommendation RFR 2 Accounting for Legal Entities and Chapter 9 of the Swedish Annual Accounts Act regarding interim reports. The accounting policies applied are consistent with what is set out in the 2019 annual accounts.

The IASB has published supplements to standards effective from 1 January 2020 or later. Such supplements have not had any material impact on Bravida's financial statements.

All amounts in this interim report are stated in millions of Swedish kronor (SEK), unless specified otherwise, and rounding differences may therefore occur.

Under IAS 20, Accounting for Government Grants and Disclosure of Government Assistance, government grants are recognised in the income statement when there is reasonable certainty of the company meeting the requirements of the grants and of the grants being received. Government grants received have been recognised as a decrease in personnel costs for the periods for which the grants aim to compensate.

NOTE 2. SEGMENT REPORTING AND REVENUE DISTRIBUTION

NET SALES BY COUNTRY

SEK MIL. Jul–Sep
2020
distri
bution
Jul–Sep
2019
distri
bution
Jan–Sep
2020
distri
bution
Jan–Sep
2019
distri
bution
Jan–Dec
2019
distri
bution
Sweden 2,479 52% 2,385 51% 8,247 53% 7,683 52% 10,664 52%
Norway 920 19% 1,089 23% 3,183 20% 3,544 24% 4,867 24%
Denmark 1,007 21% 942 20% 3,126 20% 2,715 18% 3,773 18%
Finland 349 7% 270 6% 1,002 6% 859 6% 1,182 6%
Groupwide and eliminations -6 -48 -25 -64 -81
Total 4,750 4,638 15,533 14,737 20,404

EBITA, EBITA MARGIN AND PROFIT/LOSS BEFORE TAX

SEK MIL. Jul–Sep
2020
EBITA
margin
Jul–Sep
2019
EBITA
margin
Jan–Sep
2020
EBITA
margin
Jan–Sep
2019
EBITA
margin
Jan–Dec
2019
EBITA
margin
Sweden 164 6.6% 150 6.3% 510 6.2% 472 6.1% 723 6.8%
Norway 53 5.7% 65 5.9% 174 5.5% 157 4.4% 245 5.0%
Denmark 48 4.7% 53 5.6% 151 4.8% 136 5.0% 206 5.4%
Finland 13 3.8% 1 0.5% 24 2.4% 8 1.0% 22 1.9%
Groupwide 6 8 14 28 30
EBITA 284 6.0% 276 6.0% 873 5.6% 802 5.4% 1,226 6.0%
Amortisation of intangible assets -1 -1 -2 -2 -3
Net financial items -12 -16 -46 -56 -73
Profit/loss before tax (EBT) 271 259 824 744 1,151

NOTE 2. SEGMENT REPORTING AND REVENUE DISTRIBUTION, CONT.

DISTRIBUTION OF REVENUES Jul–Sep 2020 Jul–Sep 2019
REVENUE PER CATEGORY, SEK MIL. Service Installation Total Service Installation Total
Sweden 1,186 1,293 2,479 1,188 1,197 2,385
Norway 472 449 920 563 526 1,089
Denmark 366 641 1,007 413 528 942
Finland 92 258 349 70 200 270
Eliminations -2 -5 -6 -36 -12 -48
Group 2,114 2,636 4,750 2,198 2,440 4,638
Jan–Sep 2020 Jan–Sep 2019
REVENUE PER CATEGORY, SEK MIL. Service Installation Total Service Installation Total
Sweden 4,018 4,229 8,247 3,788 3,895 7,683
Norway 1,569 1,614 3,183 1,747 1,797 3,544
Denmark 1,116 2,010 3,126 1,159 1,555 2,715
Finland 236 766 1,002 209 650 859
Eliminations -6 -19 -25 -38 -25 -64
Group 6,933 8,600 15,533 6,865 7,873 14,737
AVERAGE NUMBER OF EMPLOYEES Jan–Sep
2020
Jan–Sep
2019
Jan–Dec
2019
Sweden 5,838 5,854 5,887
Norway 3,043 2,999 2,975
Denmark 2,315 2,038 2,173
Finland 679 605 596
Groupwide 97 88 91
Total 11,972 11,584 11,722

NOTE 3. ACQUISITION OF OPERATIONS

Bravida made the following acquisitions in the January–September period:

Acquired unit Country Technical area Type Date Percentage
of votes
Employees Estimated annual
sales, SEK MIL.
ICS Industrial Cooling Systems A/S Denmark Cooling Company January 100% 67 171
Rakkestad Energi Norway Electrical Assets and liabilities January 10 21
Rörteamet Själevad AB Sweden Heating and plumbing, HVAC Company March 100% 18 32
Ventilationskontroll & Plåt i Kiruna Sweden Ventilation Assets and liabilities March 13 15
Kylteknik i Bohuslän AB Sweden Cooling Company April 100% 13 21
Solkraft EMK AB Sweden Solar panels Company May 51% 100 172
Direct Larm Bergslagen AB Sweden Security Company May 100% 16 17
Ventfyran i Göteborg AB Sweden Ventilation Company June 100% 13 34
Flysta Elservice AB Sweden Electrical Company June 100% 13 23
Savon Aurinkoenergia Oy Finland Solar panels Company June 65% 63 96
Gjøl VVS A/S Denmark Heating and plumbing, HVAC Company July 100% 44 87
Vesthimmerlands VVS A/S Denmark Heating and plumbing, HVAC Company July 100% 18 28
Nielsen & Brostrøm A/S Denmark Heating and plumbing, HVAC Company July 100% 8 8
Energibygg AS Norway Energy consulting Company September 100% 5 6

NOTE 3. ACQUISITION OF OPERATIONS, CONT.

Effects of acquisitions in 2020

Bravida normally uses an acquisition structure with a fixed purchase price and contingent consideration. The contingent consideration is initially valued at the likely final amount, which for the year's acquisitions is SEK 96 million. The contingent considerations are due for payment within three to five years. The acquisitions are reported in aggregate form in the table below as individually they are not of sufficient size to justify separate recognition of each acquisition.

The acquisition analyses of acquired companies in 2020 are preliminary.

Assets and liabilities included in acquisition Fair value recognised in the
Group, SEK MIL.
Intangible assets 1
Property, plant and equipment 10
Trade receivables* 111
Contract assets 11
Other current assets 46
Cash and cash equivalents 39
Non-current liabilities -31
Trade payables -54
Contract liabilities -17
Other current liabilities -83
Net identifiable assets and liabilities 35
Consolidated goodwill 271
Consideration 306
Cash and cash equivalents, acquired 39
Net effect on cash and cash equivalents 267
Cash consideration paid 171
Consideration recognised as a liability** 134
Consideration 306

*There were no material impairments of trade receivables.

**Of the total consideration recognised as a liability, SEK 96 million is contingent consideration. In addition, non-controlling interests' option to sell shares held is recognised as a liability at the net present value of the expected amount to be paid upon exercise of the option, at an amount of SEK 166 million.

Acquisitions after the end of the reporting period

Bravida has made one acquisition in Sweden since the end of the reporting period. In October Bravida acquired Svagströmsinstallationer i Norrköping AB, with around SEK 45 million in annual sales and 23 employees.

NOTE 4. SEASONAL VARIATIONS

Bravida's business is affected by seasonal variations in the construction industry and employees' annual holiday. Bravida usually has a lower level of activity in the third quarter as it is the main holiday period. The fourth quarter normally has the highest earnings because many projects are completed during this period.

NOTE 5. FINANCIAL INSTRUMENTS, FAIR VALUE

The fair value of the Group's financial assets and liabilities is not materially different from carrying amounts. No items other than the contingent consideration are recognised at fair value in the balance sheet.

Stockholm, 6 November 2020 Bravida Holding AB

Mattias Johansson CEO and Group President

THE AUDITOR'S REPORT ON THE REVIEW OF THE INTERIM REPORT

TO THE BOARD OF DIRECTORS OF BRAVIDA HOLDING AB (PUBL), CORPORATE ID NUMBER 556891-5390

INTRODUCTION

We have conducted a limited assurance review of the summary interim financial information (interim report) for Bravida Holding AB (publ) at 30 September 2020 and the nine-month period ended at such date. The Board of Directors and the Chief Executive Officer are responsible for the preparation and presentation of this interim report in accordance with IAS 34 and the Swedish Annual Accounts Act. Our responsibility is to express a conclusion on this interim report based on our limited assurance review.

SCOPE AND FOCUS OF THE LIMITED ASSURANCE REVIEW

We conducted our limited assurance review in accordance with the International Standard on Review Engagements ISRE 2410, 'Review of Interim Financial Information Performed by the Independent Auditor of the Entity'. A limited assurance review consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other limited assurance procedures.

The procedures performed in a limited assurance review vary in nature from, and are considerably less in scope than, an audit conducted in accordance with the ISA and other generally accepted auditing standards. The procedures performed in a limited assurance review do not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, the conclusion expressed based on a limited assurance review does not have the assurance of a conclusion based on an audit.

CONCLUSION

Based on the limited assurance procedures we have performed, nothing has come to our attention that causes us to believe that this interim report has not been prepared for the Group, in all material respects, in accordance with IAS 34 and the Swedish Annual Accounts Act, and for the Parent Company in accordance with the Swedish Annual Accounts Act.

Stockholm, 6 November 2020

KPMG AB Mattias Lötborn Authorised Public Accountant

INFORMATION

This information is information that Bravida Holding AB is obliged to make public pursuant to the EU Market Abuse Regulation and the Securities Markets Act. The information was submitted for publication, through the agency of the contact person set out below, at 07:30 CET on 6 November 2020.

FOR FURTHER INFORMATION, PLEASE CONTACT:

Mattias Johansson, President and CEO Email: [email protected] Telephone: +46 8 695 20 00

Åsa Neving, CFO

E-mail: [email protected] Telephone: +46 8 695 22 87

This report contains information and opinions on future prospects for Bravida's business activities. The information is based on Group management's current expectations and estimates. Actual future outcomes may vary considerably from the forward-looking statements in this report, partly because of changes in economic, market and competitive conditions.

FINANCIAL REPORTING DATES

Interim report, October–December 2020 12 February 2021
Interim report, January–March 2021 26 April 2021
Interim Report, April–June 2021 16 July 2021
Interim Report, July–September 2021 26 October 2021

FINANCIAL DEFINITIONS

NUMBER OF EMPLOYEES

Calculated as the average number of employees during the year, taking account of the percentage of full-time employment.

RETURN ON EQUITY

12-month rolling net profit/loss as a percentage of average equity.

EBITA*

Operating profit excluding amortisation and impairment of non-current intangible assets. EBITA is the key ratio and performance indicator that is used for internal operational monitoring. EBITA provides an overall view of profit generated by operating activities.

EBITA MARGIN*

EBITA as a percentage of net sales.

EBITDA*

Earnings before interest, taxes, depreciation, and amortisation. EBITDA is a measure that the Group regards as relevant for investors who want to understand earnings generation before investments in non-current assets.

EFFECTIVE TAX RATE

Recognised tax expense as a percentage of profit/loss before tax.

EQUITY PER SHARE, SEK

Equity attributable to equity holders of the parent company divided by the number of ordinary shares outstanding at period end.

NET FINANCIAL ITEMS

Total exchange differences on borrowing and cash and cash equivalents in foreign currency, other financial revenue and other finance costs.

CAPITAL STRUCTURE (NET DEBT/EBITDA)

Average net debt divided by EBITDA excluding specific costs, based on a rolling 12-month calculation.

CASH FLOW FROM OPERATING

ACTIVITIES PER SHARE Cash flow from operating activities for the period, divided by the number of shares at period end.

CASH CONVERSION (EXCLUDING IFRS 16 LEASES)*

12-month EBITDA +/- change in working capital and investment in machinery and equipment and adjustment for non-cash items in EBITDA in relation to 12-month EBIT (operating profit/loss).

This key figure measures the percentage of profit that is converted into cash flow. The purpose is to analyse what percentage of earnings can be converted into cash and cash equivalents and, in the longer term, the opportunity for investments, acquisitions and dividends, with the exception of interest-related cash flows.

NET SALES

Net sales are recognised in accordance with the principle of recognition over time, rather than using the previous percentage-of-completion method. These revenues are recognised in proportion to the degree of completion of projects.

NET DEBT*

Interest-bearing liabilities (including lease liabilities, excluding pension liabilities), less cash and cash equivalents. This key figure is a measure to show the Group's total interest-bearing debt.

ORGANIC GROWTH

The change in sales adjusted for currency effects, as well as acquisitions and disposals compared with the same period of the previous year. Sales from acquisition and divestments are eliminated for a period of 12 months from the date of acquisition or divestment.

OPERATING CASH FLOW*

EBITDA adjusted for non-cash items, investments in machinery and equipment and changes in working capital.

ORDER INTAKE

The value of new projects and contracts received, and changes in existing projects and contracts over the period in question. Includes both installation and service business.

ORDER BACKLOG

The value of remaining, not yet accrued project revenues from orders on hand at the end of the period. Order backlog does not include service operations, only installation projects.

DILUTED EARNINGS PER SHARE

Profit/loss for the period attributable to owners of the parent company divided by the average number of outstanding ordinary shares after dilution.

BASIC EARNINGS PER SHARE

Profit/loss for the period attributable to owners of the parent company divided by the average number of outstanding ordinary shares.

INTEREST COVERAGE RATIO*

Profit/loss after financial items plus interest expense, divided by interest expense. This key ratio is a measure of how much earnings may fall by without interest payments being jeopardised or how much interest on borrowing may increase without operating profit turning negative.

WORKING CAPITAL*

Total current assets, excluding cash and cash equivalents, minus current liabilities excluding current provisions and borrowing, and current lease liabilities. This measure shows how much working capital is tied up in the business and may be set in relation to sales to understand how efficiently tied-up working capital is being used.

OPERATING MARGIN

Operating profit/loss as a percentage of net sales.

OPERATING PROFIT/EBIT

Earnings net financial income/expense and tax.

EQUITY/ASSETS RATIO

Equity including non-controlling interests as a percentage of total assets.

*See page 15 for reconciliation of performance measures.

OPERATIONAL DEFINITIONS

INSTALLATION/CONTRACTING The installation and refurbishment

of technical systems in properties, facilities and infrastructure.

SERVICE

Operation and maintenance, as well as minor refurbishment of installations in buildings and facilities.

ELECTRICAL

Power supply, lighting, heating, control and surveillance systems. Telecom and other low-voltage installations. Fire and intruder alarm products and systems, access control systems, CCTV and integrated security systems.

HVAC (HEATING, VENTILATION AND AIR CONDITIONING)

Comfort ventilation and comfort cooling through air treatment, air conditioning and climate control. Commercial cooling in freezer and cold rooms. Process ventilation control systems. Energy audits and energy efficiency through heat recovery, heat pumps, etc.

HEATING & PLUMBING

Water, waste water, heating, sanitation, cooling and sprinkler systems. District heating and cooling. Industrial piping with expertise in all types of pipe welding. Energy saving through integrated energy systems.

OTHER

Relates to other technical areas such as safety, sprinklers, cooling, power, lifts, and services in project management and technical property management.

OTHER DEFINITIONS

LTIR (LOST TIME INCIDENT RATE)

The number of occupational injuries that lead to at least one day of sickness absence per million working hours.

THIS IS BRAVIDA

Bravida helps customers with the service and installation of technical functions in properties and industrial facilities. Our aim is for each service and installation project to make a property better and more energy efficient.

Our mission

We offer technical end-to-end solutions over the life of a property, from consulting and design to installation and service. We are a large company with a local presence across the Nordics. We meet customers locally and take long-term responsibility for our work. Our employees are our most important resource. With shared values, working methods and tools, together we create a sustainable and profitable business for us and our customers.

Our vision

Bravida is the best in the Nordics at providing sustainable service and installation of the functions that bring buildings to life. We are the first choice for customers and the most attractive employer in the industry.

Targets

We manage our business according to a number of key goals that reflect our aims regarding sustainable growth, stability and leadership in the sector.

THE BRAVIDA WAY

Our corporate culture and way of working make us unique in the market

ENTREPRENEURSHIP

Our approach is based on an important principle: each local branch is responsible for its own earnings. Branch managers are responsible for creating, together with their employees, a successful business with stable profitability, growth and good local market relations. It's the combined commitment of the branches and employees that drive Bravida forward.

FOLLOW-UP AND SUPPORT

Together, the branches create economies of scale, supported by Bravida's shared tools and working methods. Employees are responsible for continually making use of these. Regular follow-ups together help us create the stable profitability that is distinctive for our organisation. The business is supported by central Group departments.

CONTINUOUS IMPROVEMENT

We have established shared best-practice working methods. We aim to constantly improve and simplify the way we operate. Our working model, which is designed to create constant improvement, helps local branches continually share experiences and learn from each other.

Profitable growth

Bravida's objective is to be the largest or second-largest player in all the locations where we choose to operate. We aim to grow both organically and via acquisitions in our various key geographical markets. To ensure long-term stable growth, we are increasing our focus on service and proactive sales.

ORGANIC GROWTH

  • Focus on:
  • Growth within service
  • Proactive sales Comprehensive solutions
  • More cooperation involving multiple technical areas

GROWTH THROUGH ACQUISITIONS

  • Continual acquisition process
  • We acquire companies that help us become the local market leader in selected regions.
  • Acquisitions should contribute at least one of the

• Continual financial monitoring at all levels of the

• Long-term efforts to maintain strong cash flow and a

following:

company.

  • •Strengthening our local offering
  • •Complementing our technical offering
  • •Providing geographical expansion

Continual financial monitoring

STABLE CASH FLOW Focus on cash flow

healthy capital structure.

Financial stability

Maintaining good financial stability is essential to Bravida. Margin always takes precedence over volume in our operations, cost-effectiveness is a cornerstone of our business and we continually endeavour to maintain stable cash flow.

Margin over volume • Growth, but not at any price. We only take on assign-

GOOD PROFITABILITY

  • ments with a healthy margin and calculable risks.
  • Focus on cost-effectiveness • Minimise fixed costs. We adapt production capacity
  • and administrative expenses according to sales.

• Coordination of purchasing generates economies of scale and cost-effectiveness.

Sustainable company

Bravida's sustainability work is an integral part of our business. Our priority sustainability issues are good health and safety, sustainable use of resources and good business ethics. These are supported by our working methods and values.

GOOD HEALTH AND SAFETY

  • Active health and safety work • Focus on employee safety, and physical and mental health.
  • A culture promoting good health and safety
  • Collective responsibility to contribute to a pleasant and safe work environment.

SUSTAINABLE USE OF RESOURCES

  • Efficient production
  • Greater efficiency in our own operations and resource usage.

  • Energy efficiency in customer properties

  • Cooperation with customers to reduce the consumption of energy and resources in their properties and industrial facilities.
  • Sustainable products

• Environmental assessment of materials and products.

GOOD BUSINESS ETHICS

  • Internal culture • Active measures to maintain a healthy corporate
  • culture with good values.
  • Suppliers
  • Continual sustainability assessment of suppliers.

Attractive employer

Access to capable employees is vital to Bravida's success and growth, but competition for labour is tough. That's why we're focusing more on recruiting, retaining and developing the best leaders and employees.

DEVELOPING EMPLOYEES AND LEADERS

Employees

• Professional development through work. The Bravida School supports our employees. Career paths in the Group.

Leaders and leadership

• Bravida's activities to recruit, assess, develop and support its leaders.

RECRUITMENT AND INTEREST IN THE INDUSTRY

Coordinated activities

• Workforce management, coordinated recruitment activities, development of Bravida's employer brand

Market leader

Bravida's objective is to be the largest or second-largest player in all the locations where we choose to operate. To achieve this we need a well-organised and profitable business at each of our branches. Our recipe for success is called the Bravida Way.

BRAVIDA WAY GENERATES SATISFIED CUSTOMERS

  • Shared working methods
  • Provide a systematic way of monitoring and improving each aspect of our business.

Good organisation in our projects and assignments leads to satisfied customers.

A STRONG BRAND

  • Strong branches make for a strong brand
  • The same high quality in all locations. We want each branch to be considered the best local provider.

  • Boosting interest in the industry • Presence at institutes of technology. • Apprentice programmes.

  • DIVERSITY AND INCLUSIVE CULTURE
  • Policies, goals and action for gender equality and diversity
  • Zero tolerance of harassment and discriminatory treatment
  • Code of Conduct
  • Whistleblower function

PROACTIVE STEPS TOWARDS THE FUTURE

  • Continued growth in installation
  • Systematic sales-related measures, cooperation
  • between technical areas
  • Focus on service.
  • Strengthen our position as the Nordic leader in
  • service Digitalisation
  • Increased digitalisation of customer relationships, offerings and internal processes will make us the industry leader.

BRINGING BUILDINGS TO LIFE

HEADQUARTERS

Bravida Holding AB Stockholm 126 81 Sweden Street address: Mikrofonvägen 28 Telephone: +46 8 695 20 00 www.bravida.se

NORWAY

Bravida Norge AS Postboks 313 Økern 0511 Oslo Norway Street address: Østre Aker vei 90 Telephone: +47 2404 80 00 www.bravida.no

DENMARK Bravida Danmark A/S Park Allé 373 2605 Brøndby Denmark Telephone: +45 4322 1100

www.bravida.dk

FINLAND

Bravida Finland Oy Valimotie 21 00380 Helsinki Finland Telephone: +358 10 238 8000 www.bravida.fi

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