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Sweco

Earnings Release May 9, 2018

2977_10-q_2018-05-09_912cfffe-5481-41fc-a6b0-c7003b40a3d1.pdf

Earnings Release

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9 May 2018

A POSITIVE START OF THE YEAR

JANUARY - MARCH 2018

  • Net sales increased to SEK 4,628 million (4,408)
  • EBITA decreased to SEK 409 million (494), margin 8.8 per cent (11.2)
  • EBIT decreased to SEK 392 million (477), margin 8.5 per cent (10.8)
  • Net debt increased to SEK 1,999 million (1,536)
  • Net debt/EBITDA amounted to 1.2 times (0.8)
  • Profit after tax decreased to SEK 298 million (360), corresponding to SEK 2.50 per share (3.01)

COMMENTS FROM PRESIDENT AND CEO ÅSA BERGMAN:

Sweco experienced a continued positive development in the quarter. EBITA increased approximately SEK 27 million and organic growth increased to 4 per cent, when adjusting for calendar. The improved performance is driven by increased recruiting and positive fee development, supported by strong increase in order backlog. Nominally, reported EBITA and net sales were negatively impacted by approximately SEK 113 million due to less available calendar hours compared to last vear.

Developments in the Netherlands. Western Europe and Central Europe are particularly positive, with a combination of profitability improvements and organic growth. Sweden continues to deliver industry-leading profitability and Denmark is back on track after a weak Q4, while Norway and Finland experienced a weak start of the year.

During the quarter Sweco welcomed 280 experts, through the acquisitions of Årstiderne Arkitekter in Denmark, BML Ingenieure in Germany and Royal HaskoningDHV in Belgium. Our strategic direction remains firm. Sweco designs the communities and cities of the future. We are the European market leader, with strong customer relationships, highly motivated employees and a strong financial position. We will continue to strengthen our European leadership through organic growth and acquisitions in Northern Europe. Our operating model is based on decentralised responsibility, combining customer focus, internal efficiency and having the best people in the business.

Overall, the market for Sweco's services is good. The Swedish market remains strong in most segments, while residential construction is slowing down. Essentially all other markets throughout Europe are good and developing positively, on the back of a solid economic development throughout Northern Europe.

Sweco plans and designs tomorrow's communities and cities. Our work produces sustainable buildings, efficient infrastructure and access to electricity and clean water. With 14,500 employees in Europe, we offer our customers the right expertise for every project. We carry out projects in 70 countries annually throughout the world. Sweco is Europe's
leading engineering and architecture consulta This information is information that Sweco is obliged to make public pursuant to the EU Market Abuse Regulation and the Securities Markets Act. The information is information that Sweco is obliged to make public pursuant t

SWECOX

PROFIT AND OPERATIONS

JANUARY-MARCH

Compared to last year EBITA increased approximately SEK 27 million, calendar adjusted. Sweden, the Netherlands, Central Europe and Western Europe were the main Business Areas contributing to the improvement.

Organic growth amounted to approximately 4 per cent, adjusted for calendar. The organic growth is supported by a solid increase in order backlog and increased recruiting. Organic growth was particularly strong in Western Europe (UK and Belgium) and Central Europe (Germany).

Overall for the Group, a positive trend in hourly fees and FTE growth were the main drivers of improved operational performance.

The billing ratio was stable at 74.4 per cent (74.4). Positive developments occurred mainly in the Netherlands and Denmark whereas there was a negative development in Finland.

Since the Easter holiday fell during the first quarter in 2018, as opposed to during the second quarter in 2017, there were 16 fewer working hours compared to last year. This had a negative year-on-year impact on profit and net sales of approximately SEK 113 million.

As a consequence, reported EBITA decreased to SEK 409 million (494). Net sales increased to SEK 4,628 million (4,408). Organic growth amounted to 1 per cent. Acquired growth contributed 2 per cent, and currency effects 2 per cent.

Net financial items improved to SEK-4 million (-12) due primarily to foreign exchange revaluation effects.

Earnings per share decreased to SEK 2.50 per share $(3.01)$ .

Key ratios Jan-Mar 2018 Jan-Mar 2017 Apr 2017-Mar 2018 Full-year 2017
Net sales, SEK M 4,628 4.408 17.107 16,887
Acquisition-related growth, % $\overline{\phantom{a}}$
Organic growth, % 0
EBITA, SEK M 409 494 1.406 1.492
Margin, % 8.8 11.2 8.2 8.8
Profit after tax, SEK M 298 360 1.161 1,223
Earnings per share, SEK 2.50 3.01 9.71 10.23
Number of full-time employees 14,981 14,412 14,673 14,530
Billing ratio, % 74.4 74.4 75.2 75.2
Normal working hours 490 506 1,955 1,971
Net debt/EBITDA x 1.2 0.8 1.0

EXAMPLES OF NEW PROJECTS

The Swedish Transport Administration has appointed Sweco as advisors on the upcoming double-track upgrade, which will increase the capacity of the railway line between Ängelholm and Helsingborg. Sweco will prepare the tender documents for a design-build contract and will carry out site supervision. The project is scheduled for completion by December 2024 and the order value for Sweco is approximately SEK 60 million.

Sweco has been commissioned for three new hospital projects in Belgium, Germany and Norway. Sweco's combined experience and expertise within hospitals were key to winning these projects. The company's experts will advise on architectural as well as technical matters. The overall result will be hospitals that meet both today's high standards and tomorrow's demands for patient security and modern technology.

Sweco will support Amprion GmbH in the planning of the new A-Nord DC connection transmission line, that will transfer renewable power from the north of Lower Saxony to North Rhine-Westphalia in Germany. Sweco will support the approval and planning processes as main coordinator. The project is expected to be finished by the end of 2025.

Sweco has been commissioned for a new central hospital project in Hämeenlinna, Finland. The design stage of the new central hospital is expected to be completed by late 2019 and the construction phase will be defined during the design stage. Construction is expected to commence in 2020. The total gross area of the hospital premises will be 87,000 square metres.

MARKET

Overall, the market for Sweco's services is good. The Swedish market remains strong in most segments, while residential construction is slowing down. Essentially all other markets throughout Europe are good and developing positively, on the back of a solid economic development throughout Northern Europe.

OUTLOOK

Demand for Sweco's services predominantly follows the general macroeconomic trend in Sweco's markets, with some time lag. Northern European GDP development is solid. Political uncertainty, the global macroeconomic situation and financial market events are risks to development.

EBITA by quarter and rolling 12 months

Sweco does not provide forecasts.

EVENTS DURING THE QUARTER

On 1 January, Sweco completed the acquisition of Royal Haskoning DHV Belgium. The business has 36 employees and is specialised in soil investigations and decontamination, environmental impact assessments and integrated area development.

On 10 January. Sweco announced the acquisition of Årstiderne Arkitekter, one of Denmark's leading architecture firms with approximately 220 employees. The acquisition was completed on 28 February. Through the acquisition, Sweco has established the first fully integrated architecture and engineering offering in Denmark and has become the leading architecture firm in Europe, with more than 1,200 architects.

On 6 February, Sweco introduced Urban Insight, a global initiative under which Sweco's experts share their expertise in various facets of sustainable urban development in a series of reports on "swecourbaninsight.com". Urban Insight illustrates Sweco's expertise as a leading advisor to urban areas of Europe and will engage with customers by taking different perspectives on urban challenges.

On 1 March, Sweco announced that it had acquired BML Ingenieure GmbH, a German engineering company operating in the Frankfurt area. BML has 21 employees and will become a department within the Sweco Building division. With the acquisition, Sweco will have one of the largest building teams in the Rhein-Main area.

On 20 April Åsa Bergman was appointed new President and CEO of Sweco, replacing Tomas Carlsson who stepped down the same day. Ms Bergman has 27 years' experience from various line management positions within the Group, most recently as President of Business Area Sweco Sweden.

On 20 April, Ann-Louise Lökholm Klasson was appointed new President of Sweco Sweden. She has worked in several of Sweco's divisions since 2008 and replaced Åsa Bergman.

EVENTS AFTER THE QUARTER

After the end of the reporting period, dividends totalling SEK 593 million (513) were distributed to Sweco AB shareholders.

SWECO

CASH FLOW AND FINANCIAL POSITION Group cash flow from operating activities totalled SEK 172 million (190) during the period. Net debt increased to SEK 1,999 million (1,536). The increase in net debt is mainly related to acquisitions, increased working capital, currency translation effects on EUR denominated debt and repurchase of shares.

Working capital increased in line with normal seasonal pattern. Overall, working capital is on a somewhat higher level than historically, mainly due to the implementation of a new ERP system in Sweden. The working capital level in Sweden is expected to normalise in a few quarters.

The net debt/EBITDA ratio was 1.2 times (0.8).

Available cash and cash equivalents, including unutilised credit lines, totalled SEK 1,724 million (2,157) at the end of the reporting period.

INVESTMENTS, JANUARY-MARCH 2018

Investments in equipment totalled SEK 48 million (63) and were primarily attributable to IT investments. Depreciation of equipment totalled SEK 57 million (56) and amortisation of intangible assets totalled SEK 26 million (27).

Purchase consideration paid to acquire companies and operations totalled SEK 235 million (41) and had an impact of SEK-234 million (-36) on Group cash and cash equivalents. Repurchases of Sweco shares totalled SEK 98 million (71) and had the same effect on Group cash and cash equivalents.

SWECO SWEDEN

SALES AND PROFIT, JANUARY-MARCH

EBITA improved by approximately SEK 19 million, adjusted for calendar effects. EBITA was positively affected by an increasing trend in hourly fees and positive project adjustments.

Net sales and EBITA were impacted by a negative calendar effect due to the Easter holiday falling during the first quarter this year, rather than during the second quarter as in 2017. The year-on-year calendar effect of -12 hours had a negative impact of approximately SEK 36 million on net sales and EBITA. Organic growth was approximately 3 per cent, adjusted for negative calendar effects.

The Swedish market remains strong, but growth is slowing down and competition for talent is intense. There is strong and stable demand in the general construction and real estate sector, while residential construction is slowing down. The infrastructure market is strong, supported by major public investments. The industrial market has developed favourably and is characterised as strong. The market for water and environmental services is good. The market for power transmission services is strong while demand in energy generation remains challenging.

IN BRIEF
Net sales and profit Jan-Mar 2018 Jan-Mar 2017
Net sales, SEK M 1.874 1.854
Organic growth, %
Currency, % 0 Ω
EBITA, SEK M 234 251
EBITA marain, % 12.5 13.5
Number of full-time employees 5,591 5.506

SWECO NORWAY

SALES AND PROFIT, JANUARY-MARCH

Organic growth was approximately 4 per cent, adjusted for negative calendar effects. The organic growth is supported by solid order backlog and increased recruiting. Acquired growth contributed an additional 4 per cent. Nominally, net sales decreased 2 per cent, impacted by a negative calendar effect.

Sweco Norway experienced a slow start of the year and EBITA decreased to SEK 29 million (88). EBITA decreased by approximately SEK 17 million, adjusted for calendar effects. EBITA was negatively impacted by continued issues in the Energy Division, including restructuring costs, a lower billing ratio and negative project adjustments.

The calendar effect during Easter is pronounced in Norway compared to the rest of the Group. The year-on-year calendar effect of -48 hours had a negative impact on sales and profit of approximately SEK-42 million.

The market in the greater 0slo area is strong for public infrastructure and private and public commercial construction, while residential construction is slowing down. The markets in southern and western Norway are challenging, but developing in a positive direction. The markets in northern Norway are experiencing moderate growth.

IN BRIEF
Net sales and profit Jan-Mar 2018 Jan-Mar 2017
Net sales, SEK M 577 590
Organic growth, % -4 ο
Acquisition-related growth, % 4
Currency, % $-2$ 8
EBITA, SEK M 29 88
EBITA marain, % 5.0 14.9
Number of full-time employees 1,453 1,327

SWECO FINLAND

SALES AND PROFIT, JANUARY-MARCH

Net sales increased to SEK 502 million (487). EBITA decreased to SEK 35 million (61). EBITA was negatively impacted by a lower billing ratio and negative calendar effects. The year-on-year calendar effect of -8 hours had a negative impact of approximately SEK 7 million on net sales and EBITA.

The Finnish economy has gradually improved over the last two years and the market is good. Sweco Finland experienced a slow start of the year but demand for Sweco's services is stable and developing positively, primarily in the building market in the Helsinki region. Demand for industrial, construction and real estate-related services is good, while the infrastructure market remains challenging.

As the Finnish economy improves, Sweco Finland is well-positioned to benefit from a market-leading position, high internal efficiency and a strong customer focus.

IN BRIEF

Net sales and profit Jan-Mar 2018 Jan-Mar 2017
Net sales, SEK M 502 487
Organic growth, % $-2$ 10
Acquisition-related growth, %
Currency, % 5
EBITA, SEK M 35 61
EBITA marain, % 7.0 12.6
Number of full-time employees 2.055 2.010

SWECO2

SWECO DENMARK

SALES AND PROFIT, JANUARY-MARCH

EBITA improved by approximately SEK 6 million, adjusted for calendar effects. The EBITA improvement is primarily driven by the turnaround of the Water and Energy division, including an improved billing ratio and higher average fees. The acquisition of Årstiderne Arkitekter, which was consolidated in Sweco Denmark as of 1 March, also contributed positively.

Organic growth was negatively impacted by continued streamlining of unprofitable businesses, lower income from subconsultants, and negative calendar effects. The calendar effect of -22 hours had a negative impact of approximately SEK 13 million on net sales and EBITA.

The market in Denmark is generally good with stable development. The construction and real estate sector is developing well and is particularly strong in the larger cities. The infrastructure market is stable, with the exception of weaker demand in road construction and larger public infrastructure projects. Demand in the water and environmental sectors is increasing. driven by increased demand for climate adaption services in the larger cities. The energy market remains weak.

IN BRIEF
Net sales and profit Jan-Mar 2018 Jan-Mar 2017
Net sales, SEK M 375 389
Organic growth, % $-16$ 15
Acquisition-related growth, % 8
Currency, % 5
EBITA, SEK M 23 30
EBITA margin, % 6.1 7.6
Number of full-time employees 1,070 1,023

SWECO NETHERLANDS

SALES AND PROFIT, JANUARY-MARCH

EBITA increased SEK 10 million, despite a negative calendar effect of 8 hours with a year-on-year impact of approximately SEK-5 million. The improvement in EBITA was approximately SEK15 million, adjusted for calendar effects. The EBITA margin improved 1.8 percentage units to 8.1 per cent (6.3). The profit improvement was mainly attributable to higher average fees, an improved billing ratio and overhead cost savings.

Net sales increased to SEK 466 million (440). Downsizing in the Netherlands is complete and the business is positioned for growth. The journey to sustainably improve operational performance continues, aiming at implementing Sweco's operating model, supported by a cultural change programme focused on customers, leadership and collaboration. The programme recently added an additional focus on organic growth. With a sustainably lower overhead cost and additional billing ratio potential, Sweco Netherlands has laid the foundation for further profitability improvements.

Due to the sustained improvement of the Dutch economy, the engineering market in the Netherlands has improved and the demand for Sweco's services is good. Sweco Netherlands is well-positioned for continued growth and delivers services primarily in the areas of public infrastructure, energy, water and public sector buildings.

.
Net sales and profit Jan-Mar 2018 Jan-Mar 2017
Net sales, SEK M 466 440
Organic growth, %
Acquisition-related growth, % 0 -1
Currency, % 5
EBITA, SEK M 38 28
EBITA margin, % 8.1 6.3
Number of full-time employees 1.347 1,392

SWECO2

SWECO WESTERN EUROPE

SALES AND PROFIT, JANUARY-MARCH

Net sales increased to SEK 508 million (400), with organic growth of 20 per cent. Both the UK and Belgium contributed with double-digit organic growth. Acquired growth contributed an additional 4 per cent to growth during the quarter.

EBITA increased SEK 10 million. The main contribution to improved profit came from Belgium, with positive operational momentum in the existing business and positive contribution from recent acquisitions. The year-on-year calendar effect of -4 hours had a negative impact of approximately SEK 2 million on net sales and EBITA.

Demand for Sweco's services in the UK remains good. The infrastructure and water markets are good. The energy and building markets are stable. Although there are no tangible signs of a slowdown, there is uncertainty about market development following the EU referendum ("Brexit").

The market in Belgium is generally stable within all market segments. The private and public building markets are improving. The industry and public infrastructure markets are good.

IN BRIEF
Net sales and profit Jan-Mar 2018 Jan-Mar 2017
Net sales, SEK M 508 400
Organic growth, % 20
Acquisition-related growth, % 4
Currency, % 3 -3
EBITA, SEK M 38 28
EBITA marain, % 7.4 7.0
Number of full-time employees 1.669 1.556

SWECO CENTRAL EUROPE

SALES AND PROFIT, JANUARY-MARCH

Net sales increased to SEK 348 million (285), mainly due to double-digit organic growth in Germany. EBITA increased to SEK 19 million (13).

The improvement in EBITA was approximately SEK 13 million, adjusted for calendar effects. The EBITA improvement was mainly due to higher average fees and strong FTE growth. A calendar effect of -14 hours had a negative year-on-year impact of approximately SEK 7 million on net sales and EBITA.

The German market is good overall and is developing positively. The health-care and commercial markets are good. Demand is strong in the transport and environmental sector due to public investments. Power transmission continues to be a good market, while power generation remains challenging.

The Lithuanian market has stabilised and the Czech market is improving with satisfactory demand for Sweco's services. The Polish market is developing positively with increasing investments in energy, transportation and water.

IN BRIEF
Net sales and profit Jan-Mar 2018 Jan-Marc 2017
Net sales, SEK M 348 285
Organic growth, % 16 10
Acquisition-related growth, % - 17
Currency, % 6
EBITA, SEK M 19 13
EBITA marain, % 5.5 4.5
Number of full-time employees 1,679 1.512

SWECO?

OTHER INFORMATION

PARENT COMPANY, JANUARY-MARCH 2018

Parent Company net sales totalled SEK 176 million (134) and were attributable to intra-group services. Profit after net financial items totalled SEK-18 million (-9). Investments in equipment totalled SEK4 million (1). Cash and cash equivalents at the end of the period totalled SEK 218 million (275).

ACCOUNTING PRINCIPLES

Sweco complies with the International Financial Reporting Standards (IFRS) and interpretive statements from the International Financial Reporting Interpretations Committee (IFRIC), as adopted by the EU. This interim report was prepared in accordance with IAS 34, Interim Reporting; the Swedish Annual Accounts Act; and the Swedish Financial Reporting Board's RFR 2, Reporting for Legal Entities.

From January 1, 2018, Sweco applies two new IFRS standards. IFRS 15. Revenue from Contracts with Customers, and IFRS 9, Financial Instruments. The accounting principles for these are described in Note 1 of the Annual Report for 2017 on pages 54-56. In all other respects, the Group applies the same accounting and valuation principles as those described in Note 1 in the Annual Report for 2017.

In this interim report, amounts in brackets refer to the corresponding period of the previous year. Because table items are individually rounded off, table figures do not always tally. The interim report comprises pages 1 - 15; interim financial information presented on pages 1 - 15 is therefore part of this financial report.

NEW ACCOUNTING PRINCIPLES FOR 2018

IFRS 15, Revenue from Contracts with Customers, has been applied as from 1 January 2018 and was implemented using the retrospective approach with the cumulative effect recognised as an adjustment to the opening balance of equity at 1 January 2018. Comparative figures for 2017 have not been restated.

The new standard has not had a significant impact on the Group's financial statements for 2017 and for the first quarter 2018, due mainly to the fact that Sweco still is able to continue to recognise revenue over time for professional consulting services. Therefore, Sweco has not made an adjustment to the opening balance of equity and will not disclose how the financial statements would have looked like if IAS 18 still had been applied. For further information, see Note 1 in the Annual Report for 2017.

IFRS 9, Financial Instruments, has been applied as from 1 January 2018 and previous periods have not been restated.

The standard has not had a significant effect on the Group's financial statements for 2017 and for the first quarter 2018. The new classification, based on Sweco's business model, did not entail any change in valuation method and the new impairment model did not materially affect Sweco's financial statements. For further information, see Note 1 in the Annual Report for 2017.

NEW ACCOUNTING PRINCIPLES FOR 2019

IFRS 16, Leases, will become effective as from 1 January 2019. IFRS 16 supersedes existing standards related to the recognition of leases, such as IAS 17, Leases, and IFRIC 4, Determining Whether an Agreement Contains a Lease. Sweco continues to evaluate the effects of the new standard. For further information, see Note 1 in the Annual Report for 2017.

DEFINITIONS

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

Key ratio calculations that cannot be obtained directly from the income statement and balance sheet can be found on page 15 (net sales growth) and page 14 (EBITA excluding extraordinary items).

THE SWECO SHARE

The Sweco share is listed on Nasdag Stockholm. The share price of the Sweco Class B share was SEK 172.50 at the end of the period, representing a 5 per cent decrease during the quarter. The Nasdaq Stockholm General Index decreased by 0.3 per cent over the same period.

The total number of shares at the end of the period was 121,583,819: 10,533,731 Class A shares, 110,550,088 Class B shares and 500,000 Class C shares. The total number of outstanding shares was 118,675,759: 10,533,731 Class A shares and 108,142,028 Class B shares.

RESOLUTIONS AT THE 2018 AGM

2018 share savings scheme: Pursuant to the Board's proposal, the 2018 AGM resolved to implement a longterm share savings scheme for up to 100 Sweco Group senior executives and other key employees.

SWECO

2018 share-based incentive scheme: Pursuant to the Board's proposal, the 2018 AGM resolved to implement a share-based incentive scheme for employees in Sweden.

Pursuant to the Nomination Committee's proposal, the 2018 AGM resolved that the Board of Directors consist of eight members. Pursuant to the Nomination Committee's proposal. Alf Göransson and Åsa Bergman were elected as new directors, Gunnel Duveblad, Elaine Grunewald, Johan Hiertonsson, Eva Lindgvist, Johan Nordström and Christine Wolff were re-elected as directors. Johan Nordström was re-elected as Chairman of the Board of Directors. Anders G. Carlberg and Tomas Carlsson declined re-election.

RISKS AND UNCERTAINTIES

Significant risks and uncertainties affecting the Sweco Group and the Parent Company include business risks associated with the general economic trend and investment level in various markets, the capacity to attract and retain skilled personnel and the effects of political decisions. The Group is also exposed to various types of financial risks, such as foreign currency, interest rate and credit risks. No significant risks are deemed to have arisen apart from the risks detailed in Sweco's 2017 annual report (page 98, Risks and Risk Management).

SEASONALITY

The number of normal working hours in 2018, based on the 12-month sales-weighted business mix as of September 2017, is broken down as follows:

2018 2017
Quarter 1: 490 506 -16
Quarter 2: 474 464 $+10$
Quarter 3: 511 511 Π
Quarter 4: 489 490 -1
Total: 1.964 1.971 -7

ACQUISITION-RELATED INTANGIBLE ASSETS

Acquisition-related intangible assets will be amortised pursuant to the following schedule, based on acquisitions to date:

SEK-64 million
SEK-37 million
SEK-31 million
SFK-29 million

FORTHCOMING FINANCIAL INFORMATION 19 July 2018 Interim report January-June Interim report January-September 8 November 2018 Year-end report 2018 13 February 2019

Stockholm, 9 May 2018

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

FOR FURTHER INFORMATION, PLEASE CONTACT: Åsa Bergman, President and CEO Phone +46 8 695 64 03 / +46 73 412 64 03 [email protected]

Jonas Dahlberg, CFO

Phone +46 8 695 63 32 / +46 70 347 23 83 [email protected]

Lars Torstensson, CCO

Phone +46 8 695 62 27 / +46 70 273 48 79 [email protected]

SWEC0 AB (publ) Org. nr. 556542-9841

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

This report has not been audited.

KEY RATIOS

Key ratios 1) Jan-Mar 2018 Jan-Mar 2017 Apr 2017-Mar 2018 Full-year 2017
Profitability
EBITA margin, % 8.8 11.2 8.2 8.8
Operating margin (EBIT), % 8.5
8.4
10.8
10.5
7.8
7.6
8.4
8.2
Profit margin, %
Revenue growth 2)
Organic growth, % $\it 1$ $\overline{7}$ 0
Acquisition-related growth, % $\mathfrak{p}$ 1 1
Currency, % $\mathfrak{p}$ $\overline{c}$ $\it 1$
Total growth, % 5 10 $\overline{c}$
Debt
Net debt, SEK M 1.999 1.536 1.698
Interest-bearing debt, SEK M 2,390 2.042 2,271
Financial strength
Net debt/Equity, % 31.5 26.9 28.4
Net debt/EBITDA, x 1.2 0.8 1.0
Equity/Assets ratio, % 41.3 40.7 41.9
Available cash and cash equivalents, SEK M 1,724 2.157 1.991
-of which unutilised credit, SEK M 1.333 1.651 1.418
Return
Return on equity, % 19.3 21.3 21.4
Return on capital employed, % 16.5 20.5 17.8
Share data
Earnings per share, SEK 2.50 3.01 9.71 10.23
Diluted earnings per share, SEK 2.45 2.95 9.54 10.04
Equity per share, SEK3) 53.38 47.82 50.09
Diluted equity per share, SEK3) 52.15 46.77 49.12
Number of outstanding shares at reporting
date
118,675,759 119,298,701 119,124,596
Number of repurchased Class B and Class C
shares
2,908,060 2.685.118 2,459,223

$^{\rm 1)}$ Key ratio definitions are available on Sweco's website.
2) See page 15 for details on Sweco's calculation of net sales growth.
3) Refers to portion attributable to Parent Company shareholders.

swEco

CONSOLIDATED INCOME STATEMENT AND COMPREHENSIVE INCOME STATEMENT

Income Statement
SEKM
Jan-Mar 2018 Jan-Mar 2017 Apr 2017-Mar 2018 Full-year 2017
Net sales 4,628 4,408 17,107 16,887
Other income 2 0 4 2
Other external expenses $-1,136$ $-1,036$ $-4,287$ $-4,187$
Personnel expenses $-3,019$ $-2,811$ $-11,146$ $-10,938$
EBITDA 476 562 1,678 1,763
Amortisation/depreciation and
impairments
$-67$ $-67$ $-272$ $-272$
EBITA 409 494 1,406 1,492
Acquisition-related items 1) $-17$ $-17$ -66 -67
Operating profit (EBIT) 392 477 1,340 1,425
Net financial items $-4$ $-12$ $-40$ -49
Profit before tax 388 465 1,300 1,377
Income tax $-90$ $-105$ $-139$ $-154$
PROFIT FOR THE PERIOD 298 360 1,161 1,223
Attributable to:
Parent Company shareholders 297 359 1,159 1.221
Non-controlling interests 1 0 2 2
Earnings per share attributable to Parent
Company shareholders, SEK
2.50 3.01 9.71 10.23
Average number of shares
Dividend per share, SEK
119,007,587 119,499,224 119,309,246 119,432,155
5.00

1) Acquisition-related items are defined as amortisation and impairment of goodwill and acquisition-related intangible assets, revaluation of additional purchase
price, and profit and loss on the divestment of companies,

Consolidated income statement and other comprehensive
income, SEK M
Jan-Mar 2018 Jan-Mar 2017 Apr 2017-Mar 2018 Full-year 2017
Profit for the period 298 360 1.161 1.223
Items that will not be reversed in the income statement
Revaluation of defined benefit pensions, net after tax 1,2 $-1$
Items that may subsequently be reversed in the income state-
ment
Translation differences, net after tax 167 $-9$ 201 25
Translation differences transferred to profit for the period ſ
COMPREHENSIVE INCOME FOR THE PERIOD 465 350 1,364 1,249
Attributable to:
Parent Company shareholders 464 350 1,361 1.247
Non-controlling interests C 3 2
$1)$ Tax on revaluation of defined benefit pensions 0 -3 -3

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

swEco

CONSOLIDATED BALANCE SHEET, STATEMENTS OF CONSOLIDATED CASH FLOW AND CHANGES IN EQUITY

Cash flow statement
SEK M Jan-Mar 2018 Jan-Mar 2017 Apr 2017-Mar 2018 Full-year 2017
Cash flow from operating activities before
changes in working capital and tax paid
471 552 1.709 1.790
Tax paid $-141$ -83 $-284$ -226
Changes in working capital $-158$ $-279$ $-383$ $-504$
Cash flow from operating activities 172 190 1,042 1,060
Cash flow from investing activities $-287$ $-103$ $-548$ -364
Cash flow from financing activities $-67$ -474 $-598$ $-1,005$
CASH FLOW FOR THE PERIOD $-182$ $-387$ $-104$ -309
Balance sheet
SEK M 31 Mar 2018 31 Mar 2017 31 Dec 2017
Goodwill 6,677 6.116 6,278
Other intangible assets 307 333 315
Property, plant and equipment 634 629 610
Financial assets 356 215 343
Current assets excl. cash and cash equivalents 7.005 6.235 6,161
Cash and cash equivalents incl. short-term investments 391 506 572
TOTAL ASSETS 15,371 14,033 14,279
Equity attributable to Parent Company shareholders 6.335 5,705 5,967
Non-controlling interests 13 11 12
Total equity 6,347 5,715 5,979
Non-current interest-bearing liabilities 2.107 1.093 2.192
Other non-current liabilities 821 846 796
Current interest-bearing liabilities 283 949 79
Other current liabilities 5,812 5.430 5,234
TOTAL EQUITY AND LIABILITIES 15,371 14,033 14,279
Pledged assets 22 21 21
Contingent liabilities 694 696 711
Changes in equity
SEKM
Jan-Mar 2018 Jan-Mar 2017
Equity at-
tributable to
Parent
Company
shareholders
Non-
controlling
interests
Total equity Equity at-
tributable to
Parent
Company
shareholders
Non-
controlling
interests
Total equity
Equity, opening balance 5,967 12 5,979 5,424 10 5,435
Comprehensive income for the period 464 465 350 0 350
Preferential rights issue $\overline{\phantom{0}}$ - 0 $\overline{\phantom{0}}$ 0
Acquisition of non-controlling interests $\Omega$ 0 0 $\overline{\phantom{a}}$
Buy-back of treasury shares $-98$ $\overline{\phantom{0}}$ $-98$ $-71$ - $-71$
Share savings schemes $\overline{c}$ $\overline{\phantom{0}}$ $\overline{c}$ $\mathfrak{p}$ $\overline{\phantom{a}}$ 2
EQUITY, CLOSING BALANCE 6.335 13 6,347 5,705 11 5,715

SWECOX

ACQUISITIONS, ACQUISITION-RELATED ITEMS AND FAIR VALUE OF FINANCIAL INSTRUMENTS

ACQUISITION OF SUBSIDIARIES AND OPERATIONS

During the period Sweco acquired the operations of Royal Haskoning DHV, BML Ingenieure GmbH and Årstiderne Arkitekter. The acquired businesses have an aggregate total of approximately 293 employees (individuals). Purchase consideration totalled SEK 235 million and had a negative impact on cash and cash equivalents of SEK 234 million. The acquisitions impacted the consolidated balance sheet as detailed in the table below whereof the acquisition analysis regarding BML Ingenieure GmbH and Årstiderne Arkitekter is preliminary. During the period the acquired companies contributed SEK 36 million in net sales and SEK 3 million in operating profit (EBIT). If all of the companies had been owned as of 1 January 2018 they would have contributed approximately SEK 235 million in net sales and about SEK 22 million in operating profit. Transaction costs for the acquisitions are recognized in EBITA and totalled SEK 1 million during this period. Aggregate transaction costs for these acquisitions during this and previous periods totalled SEK 3 million.

Acquisitions, SEK M
Intangible assets 191
Property, plant and equipment 11
Financial assets
Current assets 100
Non-current liabilities -1
Other current liabilities -68
Non-controlling interests
Total purchase consideration 235
Cash and cash equivalents -1
DECREASE IN GROUP CASH AND CASH EQUIVALENTS 234

ACQUISITION-RELATED ITEMS

Acquisition-related items
SEK M
Jan-Mar 2018 Jan-Mar 2017 Apr 2017-Mar 2018 Full-year 2017
Amortisation of acquisition-related intangible
assets
-17 $-17$ -69 -69
Revaluation of additional purchase price -
Profit/ loss on divestment of buildings and land -
Profit/loss on divestment of companies and
operations
ACQUISITION-RELATED ITEMS $-17$ $-17$ -66 -67

FAIR VALUE OF FINANCIAL INSTRUMENTS

The Group's financial assets measured at fair value totalled SEK 13 million (15). The derivative instruments are forward currency contracts, the fair value of which is determined based on listed prices for forward currency contracts on the balance sheet date (Level 2). The fair value of unlisted financial assets is determined through market valuation techniques (observable market inputs) such as recent transactions, listed prices of similar instruments and discounted cash flows. In the event no reliable inputs are available for determining fair value, financial assets are reported at acquisition value (Level 3). There were no transfers between levels during the period.

swEco

QUARTERLY REVIEW PER BUSINESS AREA

Figures for 2016 have been restated to reflect the new definition of Net sales, EBITA and Number of full-time employees as described on page 54 in the Annual Report for 2017.

Quarterly summary 2018 01 201704 201703 2017 02 201701 201604 2016 03 2016 Q2 2016 01
Net sales, SEK M
Sweco Sweden 1.874 1.936 1.437 1.798 1.854 1.951 1.465 1.913 1.736
Sweco Norway 577 561 413 506 590 530 457 568 499
Sweco Finland 502 488 420 498 487 462 402 471 425
Sweco Denmark 375 349 290 343 389 351 334 361 330
Sweco Netherlands 466 459 389 421 440 434 434 455 423
Sweco Western Europe 508 446 390 401 400 420 365 395 398
Sweco Central Europe 348 371 317 329 285 297 289 243 221
Group-wide, Eliminations, etc. $-23$ $-28$ $-20$ $-36$ $-36$ $-24$ $-22$ -36 $-15$
TOTAL GROUP 4,628 4,582 3,635 4,262 4,408 4,421 3,723 4,370 4,018
EBITA, SEK M
Sweco Sweden 234 296 95 202 251 273 129 280 170
Sweco Norway 29 29 24 7 88 58 40 68 29
Sweco Finland 35 34 43 49 61 41 35 42 21
Sweco Denmark 23 5 14 -4 30 44 27 23 4
Sweco Netherlands 38 18 5 14 28 $\mathbf{0}$ $-4$ 12 18
Sweco Western Europe 38 32 25 29 28 30 18 33 23
Sweco Central Europe 19 34 19 18 13 26 18 11 $\mathbf 3$
Group-wide, Eliminations, etc. -6 $-1$ 12 -4 -4 $-77$ $-12$ $-9$ -40
EBITA 409 448 237 312 494 395 252 462 228
Extraordinary items 1) $\overline{a}$ $\overline{a}$ $\overline{a}$ $\qquad \qquad \blacksquare$ $\overline{a}$ 83 15 12 36
EBITA excl. extraordinary items 409 448 237 312 494 478 266 474 263
EBITA margin, %
Sweco Sweden 12.5 15.3 6.6 11.2 13.5 14.0 8.8 14.6 9.8
Sweco Norway 5.0 5.2 5.8 1.5 14.9 11.0 8.8 12.0 5.8
Sweco Finland 7.0 7.0 10.2 9.9 12.6 8.8 8.7 8.9 4.8
Sweco Denmark 6.1 1.5 4.7 $-1.1$ 7.6 12.6 8.0 6.5 1.2
Sweco Netherlands 8.1 4.0 1.4 3.4 6.3 $-0.1$ $-0.8$ 2.7 4.4
Sweco Western Europe 7.4 7.3 6.4 7.3 7.0 7.1 5.0 8.4 5.9
Sweco Central Europe 5.5 9.2 6.0 5.4 4.5 8.9 6.2 4.7 1.1
EBITA margin 8.8 9.8 6.5 7.3 11.2 8.9 6.8 10.6 5.7
Extraordinary items 1) 1.9 0.4 0.2 0.9
EBITA margin excl. extraordi- 8.8 9.8 6.5 7.3 11.2 10.8 7.2 10.8 6.6
nary items
Billing ratio, % 74.4 75.8 75.1 75.5 74.4 75.3 74.6 75.1 74.5
Number of normal working 490 490 511 464 506 493 518 490 478
hours
Number of full-time employees 14,981 14,774 14,396 14,548 14,412 14,482 14,172 14,507 14,302

$1/2$ All extraordinary items are included in Group-wide.

swEco

PERIOD REVIEW PER BUSINESS AREA

Number of full-time
January-March Net sales, SEK M EBITA, SEK M EBITA margin,% employees
Business area 2018 2017 2018 2017 2018 2017 2018 2017
Sweco Sweden 1,874 1.854 234 251 12.5 13.5 5.591 5.506
Sweco Norway 577 590 29 88 5.0 14.9 1,453 1,327
Sweco Finland 502 487 35 61 7.0 12.6 2.055 2.010
Sweco Denmark 375 389 23 30 6.1 7.6 1,070 1.023
Sweco Netherlands 466 440 38 28 8.1 6.3 1,347 1,392
Sweco Western Europe 508 400 38 28 7.4 7.0 1.669 1.556
Sweco Central Europe 348 285 19 13 5.5 4.5 1.679 1.512
Group-wide, Eliminations, etc. 1) $-23$ $-36$ -6 -4 $\overline{\phantom{a}}$ $\overline{\phantom{a}}$ 117 85
TOTAL GROUP 4,628 4,408 409 494 8.8 11.2 14,981 14,412

$^{10}$ Group-wide, Eliminations, etc. includes Group functions and the Dutch real estate operations.

NET SALES GROWTH

The below table shows the calculation of organic growth, i.e., net sales growth adjusted for the impact of acquisitions and divestments as well as the effect of foreign currency fluctuations.

Net sales growth 2018
Jan-Mar
2017
Jan-Mar
Growth.%
Jan-Mar 2018
Reported net sales 4.628 4,408 5%
Adjustment for currency effects 81 2%
Net sales, currency-adjusted 4.628 4.489 3%
Adjustment for acquisitions/divestments $-78$ 2%
Comparable net sales, currency-adjusted 4.550 4.494 $1\%$
Net sales growth 2017
Jan-Mar
2016
Jan-Mar
Growth,%
Jan-Mar 2017
Reported Net sales 4.408 4.018 10%
Adjustment for currency effects 58 2%
Net sales, currency-adjusted 4.408 4.075 8%
Adjustment for acquisitions/divestments $-19$ 21 1%
Comparable net sales, currency-adjusted 4.389 4.096 7%

PARENT COMPANY INCOME STATEMENT AND BALANCE SHEET

Parent Company income statement, SEK M Jan-Mar 2018 Jan-Mar 2017 Full-year 2017
Net sales 176 134 621
Operating expenses $-185$ $-138$ $-650$
Operating loss -9 -5 $-29$
Net financial items $-9$ -4 1,200
Profit/loss after net financial items $-18$ $-9$ 1,171
Appropriations - $-178$
Profit/loss before tax $-18$ -9 994
Tax $-127$
PROFIT/LOSS AFTER TAX -18 -9 866
Parent Company balance sheet, SEK M 31 Mar 2018 31 Dec 2017
Intangible assets 57 61
Property, plant and equipment 34 36
Financial assets 6.348 6.347
Current assets 1.629 2.594
TOTAL ASSETS 8,069 9,038
Equity 4.682 4,796
Untaxed reserves 190 190
Non-current liabilities 1,585 1,991
Current liabilities 1,612 2.061
TOTAL EQUITY AND LIABILITIES 8,069 9,038

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