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Latour

Quarterly Report Nov 5, 2020

2937_10-q_2020-11-05_bea61b0b-b5e4-47a1-96e7-feb8e4c5add0.pdf

Quarterly Report

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2020

INTERIM REPORT JANUARY – SEPTEMBER

Interim report January – September 2020

NET ASSET VALUE AND THE LATOUR SHARE

  • The net asset value rose to SEK 148 per share, compared with SEK 136 per share at the start of the year. This is an increase of 9.8 per cent. By comparison, the Stockholm Stock Exchange's Total Return Index (SIXRX) increased by 8.2 per cent. The net asset value was SEK 143 per share at 4 November.1
  • The total return on the Latour share was 39.1 per cent during the period measured against the SIXRX, which rose 8.2 per cent.

INDUSTRIAL OPERATIONS

Third quarter

  • The industrial operations' order intake rose 10 per cent to SEK 3,431 m (3,133 m), which represents a 2 per cent decrease for comparable entities adjusted for foreign exchange effects.
  • The industrial operations' net sales rose 11 per cent to SEK 3,622 m (3,275 m), which represents a 1 per cent decrease for comparable entities adjusted for foreign exchange effects.
  • The industrial operations' highest operating profit to date. Operating profit increased by 29 per cent to SEK 602 m (466 m), which equates to an operating margin of 16.6 (14.2) per cent for continuing operations.

January – September

  • The industrial operations' order intake rose 9 per cent to SEK 10,954 m (10,028 m), which represents a 5 per cent decrease for comparable entities adjusted for foreign exchange effects.
  • The industrial operations' net sales rose 9 per cent to SEK 10,794 m (9,924 m), which represents a 5 per cent decrease for comparable entities adjusted for foreign exchange effects.
  • Operating profit increased by 9 per cent to SEK 1,524 m (1,393 m), which equates to an operating margin of 14.1 (14.0) per cent for continuing operations.

THE GROUP

  • Consolidated net sales totalled SEK 10,975 m (10,091 m), and profit after financial items was SEK 4,307 m (4,399 m). This year, the income statement has been impacted negatively by SEK -243 m due to a write-down of Alimak, and positively by a capital gain of SEK 1,976 m from the sale of Tomra shares. Capital gains and other items that affect the comparability of results had a favourable SEK 849 m impact on last year's income statement.
  • Consolidated profit after tax was SEK 4,035 m (4,063 m), which is equivalent to SEK 6.31 (6.35) per share.
  • The Group reported net debt of SEK 6,461 m (5,913 m). Net debt, excluding lease liabilities recognised under IFRS 16, was SEK 5,999 m (5,268 m) and is equivalent to 6 (6) per cent of the market value of total assets.

INVESTMENT PORTFOLIO

  • The value of the investment portfolio increased by 9.0 per cent in the third quarter when adjusted for portfolio changes and dividends. The benchmark index (SIXRX) rose 8.2 per cent.
  • In the third quarter, 1,000,000 shares in Fagerhult were acquired. Earlier this year, 2,560,000 shares in Fagerhult were acquired. The resulting ownership stake at the end of the period is 47.8 per cent.
  • In the second quarter, 7.8 million shares in Tomra were sold for a consideration of SEK 2.5 billion. After the sale, Latour holds 21.1 per cent of outstanding shares in the company and remains its principal owner.
  • The shareholding in Alimak increased earlier in the year to 29.6 per cent following acquisition of 210,000 shares.

EVENTS AFTER THE REPORTING PERIOD

On 2 November, Swegon acquired 100 per cent of the shares in the German company SLT Schanze Lufttechnik, which in 2019 generated net sales of EUR 10 m and had 70 employees.

1 The calculation of the net asset value on 4 November was based on the value of the investment portfolio at 1 p.m. on 4 November, and the same values as at 30 September were used for the unlisted portfolio.

LATOUR AT A GLANCE

Investment AB Latour is a mixed investment company consisting primarily of wholly-owned industrial operations and an investment portfolio of listed holdings in which Latour is the principal owner or one of the principal owners. The investment portfolio consists of nine substantial holdings that had a market value of SEK 68 billion as at 30 September 2020. The wholly-owned industrial operations are grouped into five business areas: Caljan, Hultafors Group, Latour Industries, Nord-Lock Group and Swegon. They generate annual sales amounting to approximately SEK 15 billion.

Comments from the CEO

"Despite the ongoing pandemic, we can report a strong set of results for the wholly-owned industrial operations. This is very gratifying and confirms that we own sustainable and well-managed companies. During the summer months, the markets have opened up to varying degrees and demand has gradually increased. Sales in the industrial operations grew organically towards the end of the quarter. We can now state that we are in a second wave, and there is a high risk of new shutdowns and thus restrictions on the economy. What is more, we have probably not seen the long-term consequences of the pandemic with regard to changes in behaviour and investment decisions. It may bring threats as well as opportunities.

In the third quarter, order intake fell 2 per cent when adjusted for acquisitions and foreign exchange effects, and invoiced sales were slightly below last year's level. Operating profit increased by 29 per cent in the quarter to SEK 602 m (466 m) with a strong operating margin of 16.6 (14.2) per cent. Adjusted for acquisitions and exchange rate movements, we outperformed the previous year's quarter by 12 per cent. Given the current situation, we are extremely pleased with the performance, much of which was due to our operations' keen cost awareness and ability to steer their organisations.

Our business areas have introduced significant measures to help mitigate the impact of Covid-19 and have taken advantage of the available government support, where appropriate, although to a relatively little extent and far less than in the previous quarter. The operations have been gradually resuming normal activities, but the pandemic is far from over and the companies are ready to adjust and adapt again to new conditions if necessary. We have observed various trends and impacts during the period, depending on which market and segment one looks at. Generally, it can be said that, as in the previous quarter, the countries of northern Europe have been less affected than the rest of Europe. The operations in Asia and North America have experienced relatively positive growth. We have a diversified portfolio of holdings that are exposed to different geographic markets, customers and product segments, which has alleviated the negative impact of the crisis.

We stepped up our acquisition activities again during the quarter and are looking forward to what will hopefully be a busier fourth quarter in terms of transactions. Swegon's announcement that it had acquired SLT Schanze Lufttechnik in Germany earlier in the week was good news.

We are also maintaining our relentless focus on positioning ourselves for the future by investing continuously in various aspects of product development, sales and marketing. Furthermore, we currently have a high rate of investment in our factories. We remain committed to our focus on sustainability and digitalisation which is key to underpinning future growth. During the quarter, we launched several different initiatives to support the companies' within these areas and also implemented additional central sustainability targets that apply to all of the wholly-owned holdings.

The stock market has had a strong development during the quarter and this is reflected in our investment portfolio. Since the beginning of the year, the investment portfolio has increased by 9.0 per cent when adjusted for portfolio changes and dividends, while the benchmark index (SIXRX) increased by 8.2 per cent. The underlying growth in earnings of the companies has also been good considering the pandemic. Several companies have been hit by a sharp fall in organic sales, but have demonstrated considerable resilience and are posting strong operating profits. The net asset value in Latour increased in the same period by 9.8 per cent to SEK 148 per share."

Johan Hjertonsson President and Chief Executive Officer

Industrial operations

Order intake, invoiced sales and earnings

In the third quarter, order intake grew by 10 per cent to SEK 3,431 m (3,133 m), with organic growth accounting for minus 2 per cent of this. Invoiced sales rose 11 per cent to SEK 3,622 m (3,275 m), which represents a 1 per cent decrease for comparable entities and when adjusted for foreign exchange effects. Operating profit in the wholly-owned industrial operations increased by 29 per cent in the quarter to SEK 602 m (466 m). The operating margin was 16.6 (14.2) per cent.

Order intake grew by 9 per cent in the 9-month period to SEK 10,954 m (10,028 m), of which organic growth was minus 5 per cent. Invoiced sales rose 9 per cent to SEK 10,794 m (9,924 m), of which organic growth was minus 5 per cent. Operating profit in the wholly-owned industrial operations increased by 9 per cent in the 9-month period to SEK 1,525 m (1,393 m). The operating margin was 14.1 (14.0) per cent.

The above figures only include subsidiaries of the whollyowned business areas. See the separate report on page 5.

Acquisitions/disposals

There were no business acquisitions or sales in the whollyowned industrial operations in the third quarter.

Four transactions took place earlier on in the year. The acquisition of 100 per cent of the shares in S+S Regeltechnik in Germany for Bemsiq AB within Latour Industries was finalised on 22 January. The company is a pan-European leader in advanced sensor technology for measurement and control within building automation and mechanical engineering. The acquisition further strengthens Bemsiq's offering to the building automation segment and broadens the Group's geographical reach with a strong base in Germany. The company has 65 employees and generates sales of approximately EUR 16 m with good profitability.

On 28 January, MS Group, within Latour Industries, acquired 100 per cent of the shares in the Spanish company Batec Mobility which generates annual sales of EUR 4.8 m and has 41 employees. The company's products offer manual wheelchair users greater freedom of movement. An electricpowered add-on motor allows users to travel more quickly over longer distances, even where there are steep slopes and rough ground.

On 30 January, Hultafors Group AB acquired 80 per cent of the shares in Daan Holding B.V., which in turn owns EMMA Safety Footwear B.V. ("EMMA") based in Kerkrade, the Netherlands. Leading up to the first quarter of 2023, Hultafors Group will successively acquire 100 per cent of the shares in Daan Holding B.V. EMMA has a strong presence in central Europe with a focus on the Benelux countries. In 2019, net sales totalled EUR 23 m with a level of profitability in line with Hultafors Group's goal. The company has some 140 employees and recently set up a state-of-the-art facility in Kerkrade, the Netherlands, for the production of safety footwear. This acquisition is part of Hultafors Group's strategy to strengthen its position in personal protective equipment in Europe and North America. It is expected that the acquisition will further expand the company's sales and marketing capabilities in Europe and will also strengthen the supply chain with a footwear production facility and other resources.

On 11 March, Swegon acquired 100 per cent of the shares in the UK company Waterloo Air Products, a leading manufacturer of air terminal devices. This acquisition enhances Swegon's offering, which now comprises a full range of high-quality indoor climate products. The company employs 140 people and its head office and production site are in Aylesford. In 2019, the acquired operation reported net sales of GBP 12 m.

Industrial operations summary

Business area results

Net sales Operating profit Operating margin %
2020 2019 2020 2019 2020 2019 2020 2019 2020 2019 2020 2019
SEK m Q3 Q3 9 mths 9 mths Q3 Q3 9 mths 9 mths Q3 Q3 9 mths 9 mths
Caljan¹ 311 - 752 - 58 - 114 - 18.7 - 15.2 -
Hultafors Group 915 693 2,600 2,030 157 97 379 275 17.1 13.9 14.6 13.5
Latour Industries 725 738 2,226 2,265 87 76 206 207 12.0 10.3 9.3 9.2
Nord-Lock Group 300 340 981 1,118 83 94 264 340 27.6 27.8 26.9 30.4
Swegon 1,372 1,505 4,238 4,513 217 199 561 571 15.8 13.2 13.2 12.7
Eliminations -1 -1 -3 -2 - - - - - - - -
3,622 3,275 10,794 9,924 602 466 1,524 1,393 16.6 14.2 14.1 14.0
Part-owned subsidiaries 70 63 181 163 2 2 4 4 2.4 3.3 2.0 2.3
3,692 3,338 10,975 10,087 604 468 1,528 1,397 16.3 14.0 13.9 13.8
Gain/loss from sale/purchase of
businesses - - - - 1 -15 -26 92
Other companies and items - 1 - 4 -6 -10 -23 -36
3,692 3,339 10,975 10,091 599 443 1,479 1,453
Effect IFRS 16 - - - - -3 - 3 2
3,692 3,339 10,975 10,091 596 443 1,482 1,455
Operating capital ² Return on operating capital % Growth in net sales, 2020 %
2020 2019 2020 2019
SEK m Trailing 12 Trailing 12 Trailing 12 Trailing 12 Total Organic Currency Acquisitions
Caljan¹ 2,487 - 5.4 - - 3.9 -0.1 -
Hultafors Group 3,784 2,456 13.7 16.0 28.1 4.0 -0.7 24.0
Latour Industries 3,431 3,035 7.8 8.6 -1.7 -10.7 -1.0 11.2
Nord-Lock Group 1,193 1,092 28.1 39.3 -12.3 -11.7 -0.6 -
Swegon 3,271 3,262 21.6 21.7 -6.1 -7.4 -1.3 2.8
Total 14,166 9,845 13.8 18.2 8.8 -5.4 -0.9 16.0

¹ The figures for the previous year and trailing 12 months refer to the time from the acquisition date on 1 December 2019.

² Calculated as total assets less cash and other interest-bearing assets and less non-interest-bearing liabilities. Calculated on the average for the past 12 months.

Industrial operations trailing 12 months

2020 2019* 2020 2019 2019 Trailing
(MEUR) Q3 Q3 9 mths 9 mths Full Year 12 mths
Net sales 29.8 23.1 71.2 68.5 92.2 94.9
EBITDA 5.8 3.9 12.0 10.4 14.1 15.6
EBITDA¹ 5.8 3.9 11.8 10.4 14.0 15.4
EBITA¹ 5.7 3.6 11.3 9.7 13.1 14.7
EBIT¹ 5.7 3.6 11.0 9.7 13.1 14.3
EBITA %¹ 19.2 15.5 15.9 14.2 14.2 15.5
EBIT %¹ 19.2 15.5 15.5 14.2 14.2 15.1
Total growth % 26.0 4.0
Organic % 29.1 3.9
Exchange effects % -2.5 -0.1
Acquisitions % - -
Average number of employees 496 468 488 467 465
¹ Excl. IFRS 16.

* Pro forma

Highlights

  • Although Covid-19 continues to have some negative impact on demand, the order book remains on a good level as we move into the fourth quarter.
  • Invoiced sales for the quarter are 26 per cent above last year's figure.
  • The increase in invoiced sales and good cost control contribute to a very good performance in the quarter.
  • Caljan continues to expand with the construction of a new factory in Latvia and the establishment of a factory in the USA.

Breakdown of net sales

2020 2019* 2020 2019 2019 Trailing
(MEUR) Q3 Q3 9 mths 9 mths Full Year 12 mths
Telescopics 16.4 12.8 44.2 43.5 56.0 56.9
Document Handling & Labelling 2.1 4.6 4.5 7.1 9.0 6.2
Depot Automation Solutions 6.1 0.3 7.6 2.2 5.0 11.0
Aftermarket 4.9 4.9 15.0 15.0 22.0 21.0
29.5 22.6 71.3 67.7 92.0 95.0

*Pro forma

2020 2019 2020 2019 2019 Trailing
(SEK m) Q3 Q3 9 mths 9 mths Full Year 12 mths
Net sales 915 693 2,600 2,030 2,896 3,466
EBITDA 172 109 426 311 462 576
EBITDA¹ 166 102 408 291 435 551
EBITA¹ 159 97 386 277 416 525
EBIT¹ 157 97 379 275 412 517
EBITA %¹ 17.4 14.1 14.9 13.7 14.4 15.2
EBIT %¹ 17.1 13.9 14.6 13.5 14.2 14.9
Total growth % 32.2 12.1 28.1 20.1 20.3
Organic % 14.4 9.0 4.0 6.6 3.2
Exchange effects % -3.7 2.5 -0.7 3.1 3.2
Acquisitions % 20.1 0.4 24.0 9.2 13.1
Average number of employees 964 874 975 859 885
¹ Excl. IFRS 16.

Highlights

  • All the product areas and main markets have experienced positive growth after an initial drop in demand in March/April this year.
  • During the period, CLC in the USA won a major contract with the retail company Lowe's which has boosted invoiced sales in North America during the quarter.
  • A combination of continued good cost control and a high turnover resulted in a very strong performance for the quarter.
  • In order to maintain and further improve the competitive edge, investments in sales, marketing and digitalisation are gradually being increased.

Breakdown of net sales

2020 2019 2020 2019 2019 Trailing
(SEK m) Q3 Q3 9 mths 9 mths Full Year 12 mths
PPE/Workwear 502 382 1,441 1,151 1,660 1,957
Hardware 413 311 1,159 879 1,236 1,509
915 693 2,600 2,030 2,896 3,466
Pro forma adjustment¹ 73

Trailing 12 month pro forma 3,539

¹ Pro forma for completed acquisitions.

Caljan is a global supplier of automation technology for parcel handling in the logistics and e-commerce sectors. Caljan's products help packing companies, distributors and manufacturers around the world to optimise their supply chains. Flows are increased, costs are reduced and working environments are made safer and more ergonomic. Caljan has its head office in Aarhus, Denmark, and subsidiaries in the USA and several European countries.

Hultafors Group offers products in the Personal Protective Equipment/Workwear and Hardware segments. The products are marketed under brands with strong positions in their respective markets: Snickers Workwear, Dunderdon, CLC, Kuny's Leather, Solid Gear, Toe Guard, Hultafors, Wibe Ladders, Johnson Level, Hellberg Safety and EMMA. Hultafors Group is also a distributor for the German manufacturing company Fein in the Swedish market.

2020 2019 2020 2019 2019 Trailing
(SEK m) Q3 Q3 9 mths 9 mths Full Year 12 mths
Net sales 725 738 2,226 2,265 3,075 3,036
EBITDA 115 103 290 289 379 380
EBITDA¹ 102 91 252 250 327 329
EBITA¹ 91 80 219 220 285 283
EBIT¹ 87 76 206 207 267 266
EBITA %¹ 12.6 10.9 9.8 9.7 9.3 9.3
EBIT %¹ 12.0 10.3 9.3 9.2 8.7 8.8
Total growth % -1.8 11.9 -1.7 13.8 12.4
Organic % -9.3 3.8 -10.7 5.6 3.8
Exchange effects % -2.7 1.4 -1.0 1.7 1.7
Acquisitions % 11.2 6.3 11.2 6.0 6.5
Average number of employees 1,607 1,448 1,562 1,459 1,465
¹ Excl. IFRS 16.

Highlights

  • Sales growth in the third quarter shows that most of the business entities are experiencing recovery.
  • Good cost control resulted in increased profitability to 12 per cent in the quarter.
  • The majority of the companies shows positive growth and profitability towards the end of the quarter.
  • The companies within Building Automation have had limited impact from the Covid-19 pandemic during the quarter.
  • The businesses are prepared to adapt to future market changes.

Breakdown of net sales

2020 2019 2020 2019 2019 Trailing
(SEK m) Q3 Q3 9 mths 9 mths Full Year 12 mths
Bemsiq 166 114 537 361 497 673
Aritco Group 193 201 599 568 792 823
Vimec 118 136 303 382 541 462
MS Group 118 128 355 411 529 473
LSAB 90 114 326 406 533 454
Densiq 43 48 115 145 193 163
Elimination -5 -2 -8 -7 -10 -11
725 738 2,226 2,265 3,075 3,036
Pro forma adjustment¹ 74
Trailing 12 month pro forma 3,110

¹ Pro forma for completed acquisitions.

2020 2019 2020 2019 2019 Trailing
(SEK m) Q3 Q3 9 mths 9 mths Full Year 12 mths
Net sales 300 340 981 1,118 1,448 1,311
EBITDA 97 110 308 384 471 395
EBITDA¹ 92 103 290 366 446 371
EBITA¹ 85 97 271 347 420 345
EBIT¹ 83 94 264 340 411 335
EBITA %¹ 28.4 28.5 27.6 31.0 29.0 26.3
EBIT %¹ 27.6 27.8 26.9 30.4 28.4 25.6
Total growth % -11.8 2.6 -12.3 14.6 10.7
Organic % -6.3 -1.6 -11.7 7.9 4.4
Exchange effects % -5.9 4.1 -0.6 5.5 5.4
Acquisitions % - 0.3 - 0.7 0.5
Average number of employees 537 568 563 588 594
¹ Excl. IFRS 16.

Highlights

  • The impact of both the pandemic and exchange rates has resulted in negative growth, although Asia Pacific has seen organic growth.
  • Non-recurring costs totalling SEK 5 m, associated with the relocation of production to the business area's new factory in Pittsburgh, USA, were charged to operating profit in the quarter.
  • Despite lower sales and a lack of major project deliveries, profitability in the quarter has remained in line with the previous year, which should be seen as good.
  • Improved order intake was reported across most of the regions and segments towards the end of the quarter.
  • Key reference projects have been won for the Group's Load Sensing Tensioner (LST) with SMART technology.

Breakdown of net sales

2020 2019 2020 2019 2019 Trailing
(SEK m) Q3 Q3 9 mths 9 mths Full Year 12 mths
EMEA 130 167 432 512 652 572
Americas 80 89 259 292 394 361
Asia Pacific 90 84 290 314 402 378
300 340 981 1,118 1,448 1,311
Pro forma adjustment¹ -
Trailing 12 month pro forma 1,311

¹ Pro forma for completed acquisitions.

Nord-Lock Group is a world leader in secure bolting solutions. The Group offers a wide range of innovative technologies including Nord-Lock wedge-locking, Superbolt multi-jackbolt tensioning, Boltight hydraulic tensioning and Expander System pivot technology. With a global sales organization and international partners the customers benefit from bolting expertise and the optimum solution for any bolting challenge.

Latour Industries consists of a number of operating areas, each with its own business concept and business model. Our ambition is to develop independent entities within the business area, so that they are eventually able to become established as separate business areas within Latour.

2020 2019 2020 2019 2019 Trailing
(SEK m) Q3 Q3 9 mths 9 mths Full Year 12 mths
Net sales 1,372 1,505 4,238 4,513 5,986 5,711
EBITDA 251 241 669 692 875 851
EBITDA¹ 238 222 625 640 804 790
EBITA¹ 221 203 572 584 733 721
EBIT¹ 217 199 561 571 717 706
EBITA %¹ 16.1 13.5 13.5 12.9 12.2 12.6
EBIT %¹ 15.8 13.2 13.2 12.7 12.0 12.4
Total growth % -8.8 20.6 -6.1 21.5 16.5
Organic % -8.0 9.8 -7.4 11.7 8.0
Exchange effects % -3.8 2.0 -1.3 2.5 2.5
Acquisitions % 2.9 7.6 2.8 6.1 5.3
Average number of employees 2,467 2,473 2,565 2,472 2,454
¹ Excl. IFRS 16.

Highlights

  • Although actions plans were swiftly implemented in March/April to manage the effects of Covid-19, the pandemic's long-term impact on demand is still unknown.
  • The Nordic region and North America continued to exhibit relatively positive growth in the third quarter, while growth varied significantly across other markets.
  • The effects of various internal efficiency projects and a generally high level of cost awareness helped achieve strong profitability during the quarter.
  • Continuing focus on investments to drive long-term growth.
  • Andreas Örje Wellstam started as new CEO on 1 September.
  • After the reporting period, Swegon acquired 100 per cent of the shares in the German company SLT Schanze Lufttechnik.

Breakdown of net sales

2020 2019 2020 2019 2019 Trailing
(SEK m) Q3 Q3 9 mths 9 mths Full Year 12 mths
Sweden 253 266 887 899 1,188 1,176
Rest of Nordic region 272 255 837 790 1,046 1,094
Rest of world 847 984 2,514 2,824 3,752 3,441
1,372 1,505 4,238 4,513 5,986 5,711
Pro forma adjustment¹ 61
Trailing 12 month pro forma 5,772
¹ Pro forma for completed acquisitions.
2020 2019 2020 2019 2019 Trailing
(SEK m) Q3 Q3 9 mths 9 mths Full Year 12 mths
Commercial Ventilation 1,052 1,197 3,274 3,602 4,778 4,450
Residential 127 118 404 361 476 519
North America 88 84 245 253 342 334
UK 171 175 498 510 662 650

Eliminations -66 -69 -183 -213 -272 -242

1,372 1,505 4,238 4,513 5,986 5,711

Swegon provides components and innovative system solutions that create a good indoor climate and contribute to significant energy savings in all types of buildings. Swegon's products constitute a turnkey solution for the perfect indoor climate.

The Latour share's net asset value

In order to facilitate the evaluation of Latour's net asset value, Latour provides an estimated range of the value (Enterprise Value) for each business area based on EBIT multiples. These multiples have been calculated by comparing valuations of listed companies in comparable industries. Since there are variations in the listed companies' valuations these are reflected in the tables by valuing each business area in a range. Deductions are then made for the Group's net debt. The evaluation of comparable companies is based on the share price on the balance sheet date. Any price changes after the balance sheet date have not been taken into consideration. A more detailed description can be found on page 25 of Latour's Annual Report for 2019.

In some cases, the valuation multiples for comparable companies span over a very big range. For this reason, the multiples may be adjusted in order to avoid unreasonable values. The indicative value stated below is not a complete market valuation of Latour's holdings.

The net asset value increased in the 9-month period to SEK 148 per share from SEK 136 at the start of the year. The net asset value thus increased by 9.8 per cent, while the SIXRX benchmark increased by 8.2 per cent.

The stock market development in the last quarter have meant that most of the companies in the industrial operations' listed peer group have increased considerably in value, with the business areas' valuation multiples following suit. Latour value the holdings with a cautious approach and the increases in value of comparable companies are therefore not fully reflected in the industrial operations' valuation range.

SEK m Net sales¹ EBIT¹ EBIT multiple Valuation²
Range
Valuation²
Average
Valuation²
SEK/share³
Range
Caljan 1,004 150 17 – 21 2,548 –
3,147
2,847 4 5
Hultafors Group 3,539 528 12 – 16 6,336 –
8,448
7,392 10 13
Latour Industries 3,110 281 14 – 18 3,930 –
5,053
4,492 6 8
Nord-Lock Group 1,311 335 14 – 18 4,692 –
6,032
5,362 7 9
Swegon 5,772 708 15 – 19 10,626 – 13,460 12,043 17 21
14,736 2,002 28,132 – 36,140 44 56
Industrial operations valuation, average 32,136 50
Listed shares (see table on page 10 for breakdown) 68,424 107
Unlisted part-owned holdings
Neuffer⁴, 66.1 %
Oxeon⁴, 31.3 %
149
18
0
0
Other assets
Short trading portfolio
Dilution effect of option programme
0
-143
0
0
Consolidated net debt (excl IFRS 16) -5,999 -9
Estimated value 94,585 148
(90 580
– 98 589)
(142 – 154)

¹ Trailing 12 months for current company structure (proforma). EBIT is, as appropriate, reported before restructuring costs.

² EBIT and EV/sales recalculated taking into consideration the listed share price on 30 of September 2020 for comparable companies in each business area.

³ Calculated on the basis of the number of outstanding shares.

⁴ Valued according to the book value.

The investment portfolio at 30 September 2020

The value of the investment portfolio increased by 9.0 per cent in the 9-month period when adjusted for portfolio changes and dividends, while the benchmark index (SIXRX) increased by 8.2 per cent. In the third quarter, 1,000,000 shares in Fagerhult were acquired. Earlier this year, 2,560,000 shares in Fagerhult were acquired. The resulting ownership stake at the end of the period is 47.8 per cent.

In the second quarter, 7.8 million shares in Tomra were sold for a consideration of SEK 2.5 billion. After the sale, Latour holds 21.1 per cent of outstanding shares in the company and remains its principal owner.

The shareholding in Alimak increased earlier in the year to 29.6 per cent following acquisition of 210,000 shares.

Cost Listed share price ² Market value Share of votes Share of equity
Share ¹ Number SEK m SEK SEK m % %
Alimak Group 16,016,809 2,134 122 1,954 29.7 29.6
Assa Abloy ³ 105,495,729 1,697 210 22,165 29.5 9.5
Fagerhult 84,708,480 1,899 44 3,693 48.1 47.8
HMS Networks 12,109,288 250 206 2,488 25.9 25.9
Nederman 10,538,487 306 138 1,449 30.0 30.0
Securitas ³ 39,732,600 1,081 137 5,455 29.6 10.9
Sweco ³ ⁴ 32,622,480 445 498 16,239 21.3 26.9
Tomra ⁵ 31,200,000 1,600 402 NOK 11,931 21.1 21.1
Troax 18,060,000 397 169 3,049 30.2 30.1
Total 9,809 68,423

¹ All holdings are reported as associated companies in the balance sheet.

² The last price paid is used as the listed share price.

as the companies' class B shares. Holdings consisting of both class A and B shares are reported in the table as unit. ³ Due to the limited trading in class A shares in Sweco, and the fact that the class A shares in Assa Abloy and Securitas are unlisted, they have been given the same listed share price

⁴ The cost of the class B shares are SEK 34 m higher than in the parent company through the exercise of call options.

⁵ At the end of the report period, the listed share price was NOK 402,10 which has been translated to SEK at the exchange rate on the balance sheet date.

Movements in investment portfolio values (SEK billion). These figures include acquired and divested shares but not dividends.

Total return 2020 for the portfolio companies

Results and financial position

The Group

The Group's profit after financial items was SEK 4,307 m (4,399 m). Profit after tax was SEK 4,035 m (4,063 m), which is equivalent to SEK 6.31 (6.35) per share. The income statement has been impacted negatively by SEK -243 m due to a write-down of the value of the holding in Alimak, and positively by a capital gain from the sale of shares in Tomra of SEK 1,976 m. The business areas have availed themselves of government support, due to Covid-19, where applicable, but only to a relatively small extent. Latour have received a total of SEK 69 m, of which SEK 12 m in Sweden.

The Group's cash in hand and liquid investments reached SEK 3,575 m (1,029 m). Interest-bearing debt, excluding pension liabilities and lease liabilities, totalled SEK 9,959 m (5,913 m). The Group's net debt was SEK 6,461 m (5,913 m). Net debt, excluding lease liabilities, was SEK 5,999 m (5,268 m). The equity ratio was 85 (86) per cent calculated on reported equity in relation to total assets, including undisclosed surpluses in associated companies.

In the first quarter, Latour updated the base prospectus for its existing MTN programme and, at the same time, increased the framework amount to SEK 10 billion at the Swedish Financial Supervisory Authority. In March, Latour issued two new bonds with a total value of SEK 2.5 billion. All in all, Latour has seven outstanding bonds with a total value of SEK 7 billion.

There have been no transactions with related parties that have had a material effect on the results or financial position of the Group.

Investments

During the period, SEK 385 m (98 m) was invested in property, plant and equipment, of which SEK 189 m (79 m) was machinery and equipment, SEK 13 m (13 m) was vehicles, and SEK 183 m (6 m) was buildings. Fixed assets in newly acquired companies account for SEK 129 m (9 m) of investments for the year.

Parent company

The parent company's profit after financial items was SEK 2,891 m (1,378 m). The parent company's equity ratio was 63 (66) per cent.

The number of class A shares issued is 47,641,048 and the number of class B shares is 592,198,952. Not including repurchased shares, the number of outstanding shares at 30 September 2020 amounted to 639,379,500. At the end of the period, Latour holds 460,500 repurchased class B shares.

The total number of issued call options is 2,122,900, which give the right to purchase the same amount of shares.

Events after the reporting period

On 2 November, Swegon acquired 100 per cent of the shares in the German company SLT Schanze Lufttechnik.

Risks and uncertainties

The main risk to which the Group and the parent company are exposed is the risk attributable to adverse changes in the values of financial instruments, including a general decline in the stock market or in the value of an individual holding. This includes uncertainties relating to changes in exchange rates and interest rates. Latour has a well-diversified holding of shares, spread across nine listed holdings and five wholly-owned business areas. This means that the development and performance of an individual holding will not have a drastic impact on the portfolio as a whole. As the wholly-owned industrial operations have increased in size, Latour as a whole is influenced to a higher degree by changes attributable to these operations. On the whole, Latour is deemed to have a good risk diversification in its portfolio, which covers several industries, with a certain emphasis on sectors linked to the construction industry. Construction can also be divided into several dimensions, such as new builds or government-subsidised repair, conversion or extension work, locally or globally, and housing, office and industrial premises or infrastructure projects. No material risks are deemed to have arisen other than those described in Note 35 of Latour's 2019 Annual Report, except for the possible consequences of the coronavirus pandemic which have been commented on in other sections of this report.

Accounting policies

This interim report has been prepared in accordance with the Swedish Annual Accounts Act and IAS 34 Interim Reporting in respect of the Group, and in accordance with the Swedish Annual Accounts Act and Recommendation RFR 2 Accounting for Legal Entities of the Swedish Financial Reporting Board in respect of the parent company.

New accounting standard requirements that came into effect on 1 January 2020 have not had any impact on the Group's or parent company's accounting as of 30 September 2020.

The Latour Group uses a number of economic indicators that are not defined in the set of accounting rules used by the Group, so-called alternative performance measures. Definitions of the economic indicators can be found on page 20 of this report and in Latour's latest Annual Report. For an explanation of how the financial performance measures have been calculated for the current and prior periods, please see the table in this report and Latour's latest Annual Report.

The Annual Reports for 1986 to 2019 are available for viewing on Latour's website www.latour.se.

Nomination Committee

The Nomination Committee for the Annual General Meeting on 10 May 2021 comprises the following members:

Jan Svensson, Chairman (Förvaltnings AB Wasatornet including related entities), Eric Douglas (Wasatornet Holding AB including related entities), Fredrik Palmstierna (own holding including related entities) and Johan Nordström (Skirner AB).

The Nomination Committee can be contacted through Latour's website www.latour.se under Corporate Governance, Nomination Committee.

Gothenburg, 5 November 2020 Johan Hjertonsson President and CEO

Auditor's review report

Investmentaktiebolaget Latour, Corporate ID no. 556026-3237

Introduction

We have conducted a review of the condensed financial statements for the interim period (interim report) for Investmentaktiebolaget Latour as at 30 September 2020 and the nine-month period ending on that 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 review.

Scope of review

We conducted our 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 review of interim financial information consists of making enquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review has a different focus and is substantially less in scope than an audit conducted in accordance with International Standards on Auditing and generally accepted auditing practice.

The review procedures that are undertaken do not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

Conclusion

Based on our review, nothing has come to our attention that causes us to believe that the interim report is not prepared, in all material respects, for the Group in accordance with IAS 34 and the Swedish Annual Accounts Act, and for the parent company in accordance with the Swedish Annual Accounts Act.

Gothenburg, 5 November 2020

Ernst & Young AB

Staffan Landén Authorised Public Accountant

Consolidated income statement

2020 2019 2020 2019 12 mths Oct-Sep Full Year
SEK m Q3 Q3 9 mths 9 mths 2019/2020 2019
Net sales 3,692 3,339 10,975 10,091 14,622 13,738
Cost of goods sold -2,236 -2,041 -6,679 -6,082 -8,898 -8,301
Gross profit 1,456 1,298 4,296 4,009 5,724 5,437
Sales costs -535 -535 -1,687 -1,657 -2,299 -2,269
Administrative costs -260 -247 -875 -781 -1,172 -1,078
Research and development costs -89 -70 -294 -241 -382 -329
Other operating income 25 17 95 158 121 184
Other operating expenses -1 -20 -53 -33 -146 -126
Operating profit 596 443 1,482 1,455 1,846 1,819
Income from interests in associates 844 357 2,978 2,925 3,824 3,771
Income from portfolio management -1 -2 -8 28 182 218
Management costs -7 -5 -20 -17 -27 -24
Profit before financial items 1,432 793 4,432 4,391 5,825 5,784
Finance income -5 48 9 71 -24 38
Finance expense -45 -17 -134 -63 -168 -97
Profit after financial items 1,382 824 4,307 4,399 5,633 5,725
Taxes -93 -133 -272 -336 -351 -415
Profit for the period 1,289 691 4,035 4,063 5,282 5,310
Attributable to:
Parent company shareholders 1,289 691 4,034 4,062 5,299 5,327
Non-controlling interests - - 1 1 -17 -17
Earnings per share regarding profit attributable to parent company
shareholders
Basic share, SEK 2.02 1.08 6.31 6.35 8.29 8.33
Diluted share, SEK 2.01 1.08 6.29 6.33 8.26 8.31
Average number of basic shares outstanding 639,379,500 639,282,500 639,325,336 639,190,632 639,314,568 639,213,788
Average number of diluted shares outstanding 641,462,215 641,030,500 641,411,586 641,271,584 641,462,215 641,357,640
Number of outstanding shares 639,379,500 639,282,500 639,379,500 639,282,500 639,379,500 639,282,500

Consolidated statement of comprehensive income

2020 2019 2020 2019 12 mths Oct-Sep Full Year
SEK m Q3 Q3 9 mths 9 mths 2019/2020 2019
Profit for the period 1,289 691 4,035 4,063 5,282 5,310
Other comprehensive income:
Items that will not be recycled to the income statement
Restatement of net pension obligations - - - - -15 -15
0 0 0 0 -15 -15
Items that may subsequently be recycled to the income statement
Change in translation reserve for the period -8 117 -40 280 -243 77
Change in fair value reserve for the period - -12 - 11 -145 -134
Change in hedging reserve for the period -32 2 -42 1 26 69
Change in associated companies' equity -766 -1 -760 271 -503 528
-806 106 -842 563 -865 540
Other comprehensive income, net after tax -806 106 -842 563 -880 525
Comprehensive income for the period 483 797 3,193 4,626 4,402 5,835
Attributable to:
Parent company shareholders 483 797 3,192 4,625 4,417 5,850
Non-controlling interests - - 1 1 -15 -15

Consolidated cash flow

2020 2019 2020 2019 12 mths Oct-Sep Full Year
SEK m Q3 Q3 9 mths 9 mths 2019/2020 2019
Operating cash flows before movements in working capital 625 430 1,529 1,370 2,023 1,864
Movements in working capital -72 35 -164 -258 37 -57
Operating cash flows 553 465 1,365 1,112 2,060 1,807
Acquisitions of subsidaries 125 -1,106 -672 -1,168 -3,356 -3,852
Other investments -202 -44 -384 -133 -479 -228
Portfolio management -38 38 2,696 1,468 2,600 1,372
Cash flow after investments 438 -647 3,005 1,279 825 -901
Financial payments -1,532 769 -440 -1,199 1,909 1,150
Cash flow for the period -1,094 122 2,565 80 2,734 249

Consolidated balance sheet

SEK m 2020/09/30 2019/09/30 2019/12/31
ASSETS
Goodwill 10,726 7,810 9,913
Other intangible assets 247 222 272
Property, plant and equipment¹ 1,845 1,633 1,669
Financial assets 20,021 19,325 20,466
Inventories etc. 2,347 2,105 2,111
Current receivables 3,503 2,988 3,142
Cash and bank 3,575 891 1,029
Total assets 42,264 34,974 38,602
EQUITY AND LIABILITIES
Capital and reserves attributable to parent company shareholders 28,372 24,781 26,010
Non-controlling interests 82 100 80
Total equity 28,454 24,881 26,090
Inerest-bearing long-term liabilities 7,987 6,064 7,977
Non-interest-bearing long-term liabilities 524 433 517
Interest-bearing current liabilities 2,069 774 1,195
Non-interest-bearing current liabilities 3,230 2,822 2,823
Equity and liabilities 42,264 34,974 38,602

Consolidated changes in equity

Share Repurchased Other Profit brought Non-controlling
SEK m capital treasury shares reserves forward interests Total
Opening balance 1 Jan 2019 133 -60 432 21,263 95 21,863
Total comprehensive income for the period 10 5,840 -15 5,835
Issued call options 8 8
Exercise of call options 49 -11 38
Own shares repurchase -56 -56
Dividends -1,598 -1,598
Closing balance 31 December 2019 133 -67 442 25,502 80 26,090
Opening balance 1 Jan 2020 133 -67 442 25,502 80 26,090
Total comprehensive income for the period -83 3,274 2 3,193
Exercise of call options 79 -25 54
Own shares repurchase -95 -95
Dividends -799 -799
Closing balance 30 September 2020 133 -83 359 27,963 82 28,454

Key ratios, Group

2020/09/30 2019/09/30 2019/12/31
Return on equity (%) 20 23 22
Return on total capital (%) 15 18 15
Equity ratio, incl IFRS 16 (%) 67 71 68
Equity ratio, excl IFRS 16 (%) 68 72 69
Adjusted equity ratio, incl IFRS 16 ¹ (%) 85 87 85
Adjusted equity ratio, excl IFRS 16 ¹ (%) 85 87 86
Adjusted equity ¹ (SEK m) 77,130 65,229 71,398
Surplus value in associated companies² (SEK m) 48,658 40,348 45,308
Net debt/equity ratio 1 (%) ³ 8.4 9.1 11.3
Net debt/equity ratio 2 (%) ⁴ 6.4 6.9 9.4
Listed share price (SEK) 211 130 153
Repurchased shares 460,500 557,500 557,500
Average number of repurchased shares 514,664 649,368 626,212
Average number of employees 6,209 5,441 5,882
Issued call options corresponds to number of shares 2,122,900 2,330,500 2,330,500

¹ Incl. fair value gain in associated companies.

² The difference between the carrying amount and market value.

³ The ratio of net debt to adjusted equity.

⁴ The ratio of net debt to the market vaule of total assets.

Parent company income statement

2020 2019 2020 2019 12 mths Oct-Sep Full Year
SEK m Q3 Q3 9 mths 9 mths 2019/2020 2019
Income from interests i Group companies - - 499 440 499 440
Income from interest in associates companies 12 - 2,393 953 2,393 953
Income from portfolio management - - - - - -
Management costs -6 -5 -16 -13 -22 -19
Profit before financial items 6 -5 2,876 1,380 2,870 1,374
Interest income and similar items 11 4 34 11 44 21
Interest expense and similar items -1 -6 -19 -13 -25 -19
Profit after financial items 16 -7 2,891 1,378 2,889 1,376
Taxes - - - - - -
Profit for the period 16 -7 2,891 1,378 2,889 1,376

Parent company statement of comprehensive income

2020 2019 2020 2019 12 mths Oct-Sep Full Year
SEK m Q3 Q3 9 mths 9 mths 2019/2020 2019
Profit for the period 16 -7 2,891 1,378 2,889 1,376
Change in fair value reserve for the period - - - - - -
Total other comprehensive income 0 0 0 0 0 0
Comprehensive income for the period 16 -7 2,891 1,378 2,889 1,376

Parent company balance sheet

SEK m 2020/09/30 2019/09/30 2019/12/31
ASSETS
Financial assets 10,886 10,937 11,157
Long-term receivables from Group companies 6,250 4,000 6,000
Current receivables from Group companies 1,760 - -
Other current liabilities 19 8 13
Cash and bank 6 - -
Total assets 18,921 14,945 17,170
EQUITY AND LIABILITIES
Equity 11,911 9,851 9,849
Interese-bearing long-term lilabilities 7,000 4,003 6,000
Non-interest-bearing long-term liabilities - - -
Interese-bearing current liabilities - 1,082 1,307
Non-interest-bearing current liabilities 10 9 14
Equity and liabilities 18,921 14,945 17,170

Parent company statement of changes in equity

SEK m 2020/09/30 2019/09/30 2019/12/31
Amount at beginning of year 9,849 10,081 10,081
Total comprehensive income for the period 2,891 1,378 1,376
Issued call options 11 8 8
Exercise of call options 54 39 39
Repurchased treasury shares -95 -57 -57
Dividends -799 -1,598 -1,598
Amount at end of year 11,911 9,851 9,849

Segment reporting:

Development by business area 1 Jan 2020 – 30 Sept 2020

Industrial operations
Hultafors Latour Nord-Lock Portfolio
SEK m Caljan Group Industries Group Swegon Other management Total
INCOME
External sales 752 2,600 2,224 981 4,237 181 10,975
Internal sales 2 1 3
RESULT
Operating profit 114 379 206 264 561 -42 1,482
Income from portfolio management 2,950 2,950
Finance income 9
Finance expense -134
Taxes -272
Profit for the period 4,035
OTHER DISCLOSURES
Investments in:
property, plant and equipment 144 114 36 35 42 14 385
intangible assets 8 303 508 1 69 889
Depreciation/amortisation 10 29 45 26 64 135 309

Development by business area 1 Jan 2019 – 30 Sept 2019

Industrial operations
Hultafors Latour Nord-Lock Portfolio
SEK m Caljan Group Industries Group Swegon Other management Total
INCOME
External sales - 2,030 2,263 1,118 4,513 167 10,091
Internal sales 2 2
RESULTS
Operating result - 274 207 340 571 63 1,455
Income from portfolio management 2,936 2,936
Finance income 71
Finance expense -63
Taxes -336
Profit for the period 4,063
OTHER DISCLOSURES
Investments in:
property, plant and equipment - 12 34 14 25 13 98
intangible assets - 874 95 1 52 1,022
Depreciation/amortisation - 17 43 26 68 16 170

Change in consolidated interest-bearing net debt

SEK m 2019/12/31 Change in cash Change in loans Other changes 2020/09/30
Interest-bearing receivables 48 -28 20
Cash 1,029 2,503 43 3,575
Pensions provisions -122 25 -97
Long-term liabilities -7,855 387 -422 -7,890
Utilised bank overdraft facilities -160 51 -109
Interest-bearing current liabilities -1,035 -925 -1,960
Interest-bearing net debt -8,095 2,503 -487 -382 -6,461

Five-year overview

SEK m Oct-Sep 2019/2020 2019 2018 2017 2016
Net sales, SEK m 14,622 13,738 11,785 9,930 8,344
Operating profit, SEK m 1,846 1,819 1,397 1,125 1,021
Income from interest in associated companies, SEK m 3,824 3,955 1,278 2,006 2,676
Income from portfolio management, SEK m 155 194 2 -8 101
Profit after finance items, SEK m 5,652 5,725 2,646 3,069 3,754
Earnings per share, SEK ¹ 8 8 4 4 6
Return on equity, % 19 22 11 14 21
Return on total capital, % 15 17 9 13 17
Adjusted equity ratio, % 84 86 86 88 91
Net debt/equity ratio, % 9 11 9 8 3
Listed share price, SEK ¹ 211 153 112 101 86

¹ Comparative years recalculated with regard to the 4:1 share split carried out in June 2017.

Note 1 Business combinations

Specification of acquisitions

Contributed
Transfer date Country Business area Share Revenues EBITmber of employees
22 January 2020 S+S Regeltechnik GmbH Germany Latour Industries 100% 141 43 65
28 January 2020 Batec Mobility, S.L. Spain Swegon 100% 31 -1 41
30 January 2020 Emma Safety Footwear B.V. Netherlands Latour Industries 80% 126 8 140
11 March 2020 Waterloo Air Products UK Hultafors Group 100% 70 4 140

Assets and liabilities in acquisitions

Consolidated carrying amount
Intangible assets 36
Property, plant and equipment 122
Inventories 107
Account receivable 97
Other receivable 24
Cash 43
Long-term liabilities -168
Current liabilities -136
Net indentifiable assets and liabilities 211
Group goodwill 842
Total purchase price 1,053
Additional purchase price -254
Cash settlement purchase price 799
Acquisition of non-cash items -84
Acquired cash -43
Effect of Group cash 672

Emma Safety Footwear BV will be fully consolidated into the Group as there is an agreement on the acquisition of the remaining outstanding shares.

All acquisitions have been made to strengthen and develop existing operations within the Latour Group. The acquisition cost calculations are preliminary and may change if new information becomes available.

Transaction costs for acquisitions made during the period amount to SEK 20 m. Estimated additional purchase prices have been booked for the acquisitions of S+S with SEK 27 m, Emma with SEK 126 m and Batec with SEK 13 m.

Note 2 Disclosures about financial assets and liabilities

Classification of financial instruments

THE GROUP 30 Sept 2020

Financial assets Derivatives
Available-for-sales values at fair value used for Total carrying
financial assets via profit and loss hedging purposes amount
FINANCIAL ASSETS
Listed shares, management 0
Other long-term securities holdings 3
Other long-term receivables 23³ 23
Listed shares, trading 0
Unrealised gains, currency derivatives 32² 32
Other current receivables 3 041³ 3,041
Cash 3 575³ 3,575
Total 35 0 6,639 6,674
FINANCIAL LIABILITIES
Long-term loans 7 543³ 7,543
Bank overdraft facilities 109³ 109
Current loans 1 827³ 1,827
Other liabilities 1 890³ 1,890
Unrealised gains, currency derivatives 5
Total 5 0 11,369 11,374

¹ Level 1 – valued at fair value based on quoted prices on an active market for identical assets.

² Level 2 – valued at fair value based on other observable inputs for assets and liabilities than quoted price included in level 1.

³ Level 3 – valued at fair value based on inputs for assets and liabilities unobservable to the market.

The basis of fair value for listed financial assets is the quoted market price at the balance sheet date. The basis of fair value for unlisted financial assets is determined using valuation techniques, such as recent transactions, the price of comparable instruments or discounted cash flows.

Hedging instruments consist of forward exchange contracts and interest rate and currency swaps and are included in level 2. Valuation at fair value of forward exchange contracts is based on levels established by the bank on an active market.

The fair value of accounts receivable and other receivables, current receivables, cash and other liquid funds, accounts payable and other liabilities as well as long-term liabilities are estimated to have the same value as their carrying amount. Market interest is not believed to materially deviate from the discount rate for interest-bearing long-term liabilities and therefore the carrying amount is considered in essence equal to the fair value.

The Group's valuation process is carried out by the Group finance and treasury department where a team works with valuation of the financial assets and liabilities held by the Group.

Note 3 Breakdown of revenues

Revenue by category

THE GROUP 30 Sept 2020

2020 2019 2019
SEK m Q3 Q3 Full Year
Renenue from goods 10,294 9,509 12,287
Renenue from services 681 582 1,451
10,975 10,091 13,738
Fix-price contract 8,687 7,279 10,286
Time-and-materials contracts 2,288 2,812 3,452
10,975 10,091 13,738
Sold directly to consumers 5,610 5,341 7,248
Sold through intermediaries 5,365 4,750 6,490
10,975 10,091 13,738

Latour's revenues are derived from a variety of operations that are conducted in about a hundred subsidiaries.

Information by quarter

2020 2019 2018
SEK m Q3 Q2 Q1 Full Year Q4 Q3 Q2 Q1 Full Year Q4 Q3 Q2 Q1
INCOME STATEMENT
Net sales 3,692 3,605 3,678 13,738 3,647 3,339 3,567 3,185 11,785 3,268 2,903 3,024 2,590
Cost of goods sold -2,236 -2,209 -2,234 -8,301 -2,219 -2,041 -2,137 -1,904 -7,073 -1,984 -1,743 -1,802 -1,544
Gross profit 1,456 1,396 1,444 5,437 1,428 1,298 1,430 1,281 4,712 1,284 1,160 1,222 1,046
Costs etc. for the operation -860 -935 -1,019 -3,618 -1,064 -855 -831 -868 -3,315 -899 -786 -851 -779
Operating profit 596 461 425 1,819 364 443 599 413 1,397 385 374 371 267
Total portfolio management 836 2,469 -355 3,965 1,029 350 1,209 1,377 1,280 321 473 106 380
Profit before financial items 1,432 2,930 70 5,784 1,393 793 1,808 1,790 2,677 706 847 477 647
Net financial items -40 -121 46 -59 -67 31 -24 1 -31 -12 -14 -14 9
Profit after financial items 1,382 2,809 116 5,725 1,326 824 1,784 1,791 2,646 694 833 463 656
Taxes 93 -67 -112 -415 -79 -133 -113 -90 -322 -67 -90 -95 -70
Profit for the period 1,289 2,742 4 5,310 1,247 691 1,671 1,701 2,324 627 743 368 586
KEY RATIOS
Earnings per share, SEK 2.02 4.29 0.01 8.33 1.98 1.08 2.61 2.66 3.66 1.00 1.16 0.58 0.92
Cash flow for the period 483 2053 1606 249 169 122 -1171 1129 67 73 22 25 -53
Adjusted equity ratio, %
Adjusted equity
85
77,112
82
67,933
80
59,626
86
71,398
86
71,398
87
65,229
88
66,481
87
62,720
86
52,395
86
52,395
87
58,490
87
56,880
88
54,105
Net asset value 94,584 81,418 72,863 86,974 86,974 81,027 81,276 76,054 63,980 63,980 69,105 66,841 63,016
Net asset value per share, SEK 148 127 114 136 136 127 127 119 100 100 108 105 99
Listed share price, SEK 211 169 142 153 153 130 137 125 112 112 111 97 95
NET SALES
Caljan 311 219 222 113 113 0 0 0 0 0 0 0 0
Hultafors Group
Latour Industries
915
725
839
689
846
812
2,896
3,079
866
810
693
739
689
790
648
740
2,407
2,758
716
747
618
660
596
700
477
652
Nord-Lock Group 300 324 357 1,448 330 340 395 384 1,309 333 332 341 303
Swegon 1,372 1,472 1,394 5,986 1,473 1,505 1,639 1,370 5,137 1,421 1,248 1,347 1,121
3,622 3,542 3,631 13,519 3,591 3,276 3,512 3,142 11,611 3,217 2,858 2,984 2,553
Other companies and eliminations 70 63 47 219 56 63 55 43 174 51 45 40 37
3,692 3,605 3,678 13,738 3,647 3,339 3,567 3,185 11,785 3,268 2,903 3,024 2,590
OPERATING PROFIT
Caljan 58 27 30 20 20 0 0 0 0 0 0 0 0
Hultafors Group 157 114 108 412 138 97 90 88 375 119 93 98 65
Latour Industries 87 48 71 257 60 74 67 56 191 55 57 48 31
Nord-Lock Group 83 84 97 411 71 94 124 121 397 89 106 108 94
Swegon 217 201 143 717 145 199 226 147 514 138 144 143 89
602 474 449 1,817 434 464 507 412 1,477 401 399 397 279
Gain/loss from sale/purchase of 1 -10 -17 29 -63 -15 108 -1 -38 -17 -10 -10 -1
Other companies and items -4
599
-7
457
-8
424
-27
1,819
-7
364
-6
443
-17
598
2
413
-42
1,397
1
385
-15
374
-16
371
-11
267
OPERATING MARGIN (%)
Caljan 18.7 12.2 13.3 17.4 17.4 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Hultafors Group 17.1 13.6 12.8 14.2 15.9 13.9 13.3 13.6 15.6 16.6 15.1 13.6 13.6
Latour Industries 12.0 7.0 8.8 8.3 7.4 10.0 7.7 7.6 6.9 7.3 8.6 4.7 4.7
Nord-Lock Group 27.6 25.8 27.3 28.4 21.6 27.8 40.8 31.4 30.3 26.8 31.9 30.9 30.9
Swegon 15.8 13.7 10.2 12.0 9.9 13.2 10.7 10.7 10.0 9.7 11.5 8.0 8.0
16.6 13.4 12.4 13.4 12.1 14.2 13.1 13.1 12.7 12.5 14.0 10.9 10.9

Definitions of key ratios

Organic growth

Change in sales in comparable entities after adjustment for acquisitions and foreign exchange effects.

Operating profit (EBITDA)

Earnings before interest, tax, depreciation of property, plant and equipment and amortisation of acquisition-related intangible assets, acquisition-related costs and income, and items impacting comparability.

Operating profit (EBITA)

Earnings before interest, tax, amortisation of acquisitionrelated intangible assets, acquisition-related costs and income, and items impacting comparability.

Operating margin (EBITA) %

Earnings before interest, tax, amortisation of acquisitionrelated intangible assets, acquisition-related costs and income, and items impacting comparability, as a percentage of net sales.

Operating profit (EBIT)

Earnings before interest and tax.

Operating margin (EBIT) %

Operating profit divided by net sales.

Operating capital

Total assets less cash and cash equivalents, other interestbearing assets and non-interest-bearing liabilities. Calculated on the average for the past 12 months.

Total growth

Increase in revenue for the period as a percentage of the previous year's revenue.

Currency-driven growth

Increase in revenue due to currency changes for the period as a percentage of the previous year's revenue.

Organic growth

Increase in revenue for the period, adjusted for acquisitions/disposals and exchange rate changes, as a percentage of the previous year's revenue adjusted for acquisitions and disposals.

Basic earnings per share

Profit for the period divided by the number of outstanding shares in the period. Calculations: Jan–Sept 2020: 4,035/639,325,336 x 1,000=6.31 Jan–Sept 2019: 4,063/639,190,632 x 1,000=6.35

Diluted earnings per share

Calculations: Jan–Sept 2020: 4,035/641,411,586 x 1,000=6.29 Jan–Sept 2019: 4,063/641,271,584 x 1,000=6.33

Equity ratio

The ratio of shareholder equity to total assets.

Adjusted equity ratio

The ratio of shareholder equity plus gains in associated companies to total assets including gains in associated companies.

Net borrowings

Interest-bearing liabilities less cash and cash equivalents and interest-bearing receivables.

Net debt/equity ratio

The ratio of net borrowings to either adjusted equity or the market value of total assets.

Return on equity

The ratio of net income booked in the income statement to average equity.

Return on total capital

The ratio of profit/loss after financial items plus finance expense to average total assets.

Return on operating capital

The ratio of operating profit to average operating capital.

Direct return

Dividends as a percentage of the share purchase price.

EBIT multiple

The ratio of operating profit to market value adjusted for net debt.

Net asset value

The difference between the company's assets and liabilities, when the investment portfolio (incl. associated companies) is recognised at market value and operative subsidiaries that are owned at the end of the period are recognised in an interval based on EBIT multiples for comparable listed companies in each business area.

Share of voting rights

Share of voting rights is calculated after deduction for repurchased shares.

Share of equity

Share of equity is calculated on total number of issued shares.

Other

The amounts in tables and other charts have each been rounded off. There may therefore be minor differences in the totals due to rounding-off.

For further information, please contact:

Johan Hjertonsson, President and CEO, tel. +46 (0)702-29 77 93. Anders Mörck, Chief Financial Officer, tel. +46 (0)706 46 52 11 or +46 (0)31 89 17 90.

Presentation of performance for the quarter:

Investment AB Latour invites you to participate in a conference call with Johan Hjertonsson and Anders Mörck commencing today at 10.00.

The number to call is +46 (0)8 505 583 55. The conference will be broadcast on the Internet. To follow the presentation, please visit our website, www.latour.se.

Financial dates:

The 2020 Year-End Report will be published on 12 February 2021 The interim report for the period January – March 2021 will be published on 29 April 2021 The AGM will be held on 10 May 2021 at the Swedish Exhibition & Congress Centre (Svenska Mässan) in Gothenburg The interim report for the period January – June 2021 will be published on 23 August 2021 The interim report for the period January – September 2021 will be published on 9 November 2021

The information contained in this report constitutes information which Investment AB Latour (publ) is required to disclose under the EU Market Abuse Regulation. The information was provided by the above contact persons for publication on 5 November 2020, at 08.30 CET.

Investment AB Latour (publ) Corporate ID no. 556026–3237 J A Wettergrens gata 7, Box 336, SE-401 25 Gothenburg, Sweden Tel +46 (0)31 89 17 90 [email protected], www.latour.se

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