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Dometic Group

Quarterly Report Jul 18, 2017

2905_ir_2017-07-18_bb763d2f-560e-4d95-b7ba-9ba782654377.pdf

Quarterly Report

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REPORT ON THE SECOND QUARTER 2017

SECOND QUARTER

  • Net sales for the second quarter totaled SEK 3,949 million (3,461); an increase of 14%, of which 9% was organic growth.
  • Operating profit (EBIT) before items affecting comparability amounted to SEK 650 million (584), representing a margin of 16.5% (16.9%), including SEK 29 million relating to US class action legal costs.
  • Operating profit (EBIT) amounted to SEK 650 million (573).
  • Cash flow for the period totaled SEK -29 million (309). Operating cash flow totaled SEK 570 million (511).
  • Profit for the second quarter was SEK 474 million (453).
  • Earnings per share: SEK 1.60 (1.53).

FIRST HALF OF THE YEAR

  • Net sales for the January-June 2017 period totaled SEK 7,393 million (6,460); an increase of 14%, of which 10% was organic growth.
  • Operating profit (EBIT) before items affecting comparability amounted to SEK 1,067 million (984), representing a margin of 14.4% (15.2%), including SEK 75 million relating to rebranding costs, class action legal costs and an acquisition-related cost.
  • Operating profit (EBIT) amounted to SEK 1,067 million (973).
  • Cash flow for the period totaled SEK -412 million (-107). Operating cash flow totaled SEK 526 million (410).
  • Profit for the period was SEK 770 million (748).
  • Earnings per share: SEK 2.60 (2.53).

FINANCIAL OVERVIEW

Q2 Q2 H1 H1 LTM FY
SEK million 2017 2016 2017 2016 2017 2016
Net sales 3,949 3,461 7,393 6,460 13,321 12,388
EBITDA 729 646 1,224 1,119 1,976 1,871
% of net sales 18.5% 18.7% 16.6% 17.3% 14.8% 15.1%
Operating profit (EBIT) 650 573 1,067 973 1,667 1,573
% of net sales 16.5% 16.6% 14.4% 15.1% 12.5% 12.7%
Operating profit (EBIT) before items affecting comparability 650 584 1,067 984 1,704 1,621
% of net sales 16.5% 16.9% 14.4% 15.2% 12.8% 13.1%
Profit for the period 474 453 770 748 1,384 1,362
Earnings per share, SEK 1.60 1.53 2.60 2.53 4.68 4.60
Cash flow for the period -29 309 -412 -107 445 750
Operating cash flow⁽¹⁾ 570 511 526 410 1,412 1,296
Core working capital 3,304 2,953 3,304 2,953 3,304 2,655
Capital expenditure in fixed assets -71 -44 -134 -97 -262 -225
RoOC 32.4% 33.4% 32.4% 33.4% 32.4% 31.6%

⁽¹⁾Net cash flow from operations after investments in fixed assets and excluding income tax paid.

SOLID Q2 WITH 9% ORGANIC GROWTH

Net sales (SEK million)

We can conclude a strong second quarter, driven by strong execution on internal initiatives as well as favorable market conditions. We continue to show good organic growth of 9% out of the total 14%. Underlying profitability developed well, with an EBIT margin of 17.2% (16.9%) if excluding costs related to the class action legal activities in the US.

Americas reported a strong quarter with organic sales growth of 11%. It's very encouraging to see good results from local initiatives. The effort to close the gap in growth to the American RV market is one of the initiatives that have yielded result. Another contributor to improved profitability is higher efficiency in our logistics.

EMEA reported good organic sales growth of 8% and demand remained strong in most European businesses. After the somewhat weak margin in the first quarter, we are working with a set of initiatives to improve profitability in the region, especially in the RVOEM business.

In APAC, we continue to see stable performance in Australia, as well as high growth rates in China and Japan. Profitability remains on a high level but was slightly impacted by unfavorable product and country mix.

Cash generation was strong in the quarter and leverage is now at 1.7, which creates a good platform for continued M&A activities. I am pleased to see that the integration of Oceanair and IPV goes according to plan. Finding more acquisition growth opportunities in attractive business segments is a top priority.

The last year's efforts to improve logistics and distribution have yielded good results in both Americas and EMEA. Another focus area right now is to manage a combination of productivity improvements and optimizing manufacturing capacities in a high demand situation. All regions have action plans, one example being the recently announced consolidation in China.

All in all, we summarize a strong first half of 2017. The outlook for our businesses remains unchanged and we have a full pipeline of activities to take us to our financial targets.

Roger Johansson, President and CEO

FINANCIAL SUMMARY – SECOND QUARTER

Net sales in the three months ending June 30, 2017, totaled SEK 3,949 million, representing an increase of 14% compared with SEK 3,461 million in the same period last year. This is made up of 9% organic growth, 4% currency translation and 1% M&A.

Operating profit (EBIT) before i.a.c. totaled SEK 650 million in Q2 2017, which was an increase of 11% compared to SEK 584 million in Q2 2016. The EBIT margin decreased from 16.9% to 16.5%. Earnings for Q2 2017 include SEK 29 million relating to class action legal costs.

Financial items amounted to a net expense of SEK 32 million (39), including SEK 25 million in interest on external bank loans (30) and SEK 2 million for amortization of capitalized long-term financing expenses (2). Other expense items amounted to SEK 6 million (9) and financial income to SEK 1 million (2).

Taxes totaled SEK -144 million (-81), corresponding to 23% (15%) of profit before tax. Current tax amounted to SEK -44 million (-61) and deferred tax to SEK -100 million (-20).

Profit for the period totaled SEK 474 million (453).

Earnings per share amounted to SEK 1.60 (1.53).

Operating cash flow totaled SEK 570 million (511). The improvement derives from stronger operating profit and a reduction in inventory.

Cash flow for the period of SEK -29 million (309), including cash payment of dividend for 2016 of SEK 547 million.

Financial position. Leverage in Q2 2017 was 1.7 compared with 2.1 in Q2 2016. At year-end 2016, leverage was 1.7.

FINANCIAL SUMMARY – FIRST HALF

Net sales totaled SEK 7,393 million, representing an increase of 14% compared with SEK 6,460 million in the same period last year. This is made up of 10% organic growth, 4% currency translation and 0% M&A.

Operating profit (EBIT) before i.a.c. totaled SEK 1,067 million, which was an increase of 8% compared to SEK 984 million 2016. The EBIT margin decreased from 15.2% to 14.4%. Earnings for H1 2017 include SEK 75 million relating to rebranding costs, class action legal costs and an acquisition-related cost.

Financial items amounted to a net expense of SEK 63 million (73), including SEK 51 million in interest on external bank loans (60) and SEK 4 million for amortization of capitalized long-term financing expenses (4). Other expense items amounted to SEK 9 million (12) and financial income to SEK 1 million (3).

Taxes totaled SEK -234 million (-152), corresponding to 23% (17%) of profit before tax. Current tax amounted to SEK -95 million (-116) and deferred tax to SEK -139 million (-36).

Profit for the period totaled SEK 770 million (748).

Earnings per share amounted to SEK 2.60 (2.53).

Operating cash flow totaled SEK 526 million (410). The improvement derives from stronger operating profit and a reduction in inventory.

Cash flow for the period of SEK -412 million (-107) includes purchase price paid net of acquired cash and cash equivalents of SEK187 million for the acquisitions in Q1 and cash dividend payout for 2016 of SEK 547 million in Q2 2017.

Events after the quarter. Dometic divested an industrial facility in China. Selling price amounted to CNY 160 million. Net gain of CNY 80 -100 million.

Roger Johansson, President and CEO, announced that he will leave his position at the end of the year. The Board has appointed Juan Vargues as his successor.

Q2 Q2 Change (%) H1 H1 Change (%) LTM FY
SEK million 2017 2016 Rep. Adj.⁽¹⁾ 2017 2016 Rep. Adj.⁽¹⁾ 2017 2016
Americas 1,692 1,527 11% 6% 3,198 2,967 8% 3% 5,980 5,749
EMEA 1,833 1,552 18% 14% 3,360 2,774 21% 18% 5,679 5,093
Asia Pacific 424 382 11% 5% 835 719 16% 9% 1,662 1,546
Total net sales 3,949 3,461 14% 10% 7,393 6,460 14% 10% 13,321 12,388
Americas 274 244 12% 7% 438 432 1% -4% 762 756
EMEA 277 246 12% 8% 439 389 13% 9% 584 534
Asia Pacific 99 94 5% 1% 190 163 16% 11% 358 331
Total operating profit (EBIT)⁽²⁾ 650 584 11% 7% 1,067 984 8% 4% 1,704 1,621
Americas 16.2% 16.0% 13.7% 14.5% 12.7% 13.1%
EMEA 15.1% 15.9% 13.1% 14.0% 10.3% 10.5%
Asia Pacific 23.3% 24.5% 22.8% 22.7% 21.6% 21.4%
Total operating profit % 16.5% 16.9% 14.4% 15.2% 12.8% 13.1%

⁽¹⁾Represents change in comparable currency. ⁽²⁾Before i.a.c.

AMERICAS

Net sales (SEK million)

Sales split AM/OEM

Q2

NET SALES

OPERATING PROFIT (EBIT)¹

274 SEK MILLION (244)

OPERATING MARGIN (EBIT%)¹

¹ Before i.a.c.

NET SALES AND OPERATING PROFIT (EBIT)

Second quarter 2017

Americas reported net sales of SEK 1,692 million (1,527), representing 43% of Group sales. Total growth was 11%, of which 11% was organic, 5% currency translation and -5% M&A.

Operating profit (EBIT) before i.a.c. totaled SEK 274 million (244), an increase of 12% compared to the same period in 2016. The EBIT margin was 16.2% (16.0%).

First half-year 2017

Net sales for the first half of the year amounted to SEK 3,198 million (2,967), an increase of 8%, of which 7% was organic, 5% currency translation and -4% M&A.

Operating profit (EBIT) before i.a.c. totaled SEK 438 million (432), a decrease of 4% compared to the same period in 2016. The EBIT margin was 13.7% (14.5%).

Market development

In the US, growth in the volume of RV shipments from OEM manufacturers to dealers remains strong. For the January–May 2017 period, RV shipments increased by 12% compared with the same period last year. For the March–May period, RV shipments increased by 14% compared to the same period last year.

Business highlights

OEM sales growth was 5% in constant currency, while organic growth was 11%. Aftermarket sales growth was 8% in constant currency and organic growth was 11%.

RVOEM reported strong development, with 12% sales growth excluding divestments. The gap to market is narrowing, driven by strong sales of refrigerators and air conditioners.

The Marine OEM business reported good growth, based on favorable market conditions.

CPVOEM business sales declined. The US truck market remains challenging.

Aftermarket grew in all businesses. There was particularly strong growth in Mobile cooling.

EMEA

Net sales (SEK million)

Sales split AM/OEM

Q2

NET SALES

OPERATING PROFIT (EBIT)¹

277 SEK MILLION (246)

OPERATING MARGIN (EBIT%)¹

¹ Before i.a.c.

NET SALES AND OPERATING PROFIT (EBIT)

Second quarter 2017

EMEA reported net sales of SEK 1,833 million (1,552), representing 46% of Group sales. Total growth was 18%, of which 8% was organic, 3% currency translation and 7% M&A.

Operating profit (EBIT) before i.a.c. totaled SEK 277 million (246); an increase of 12% compared to the same period in 2016. The EBIT margin was 15.1% (15.9%).

First half-year 2017

Net sales for the first half of the year amounted to SEK 3,360 million (2,774), an increase of 21%, of which 13% was organic, 3% currency translation and 5% M&A.

Operating profit (EBIT) before i.a.c. totaled SEK 439 million (389), an increase of 13% compared to the same period in 2016. The EBIT margin was 13.1% (14.0%).

Market development

For the January–June 2017 period, RV registrations in the largest European markets increased by 10% compared with the same period last year. For the April– June period, RV registrations increased by 12% compared to the same period last year.

For the January–May period, heavy truck registrations increased by 4% compared to the same period last year.

Business highlights

OEM sales growth was 21% in constant currency, while organic sales growth totaled 15%. Aftermarket sales growth was 10% in constant currency and organic sales growth was 3%.

RVOEM reported good sales growth across all markets and product groups.

Marine OEM reported strong sales growth in Italy, France and the UK. UK Marine OEM sales were further enhanced by the addition of Oceanair in Q1, 2017.

CPVOEM reported sales growth driven by product groups such as inverters, cooling boxes and rear-view cameras.

Aftermarket sales performed well, except for aircon service stations where growth was somewhat lower than for the corresponding period last year.

APAC

Net sales (SEK million)

Sales split AM/OEM

Q2

NET SALES

SEK MILLION (382)

OPERATING PROFIT (EBIT)¹ 99

SEK MILLION (94)

OPERATING MARGIN (EBIT%)¹

¹ Before i.a.c.

NET SALES AND OPERATING PROFIT (EBIT)

Second quarter 2017

APAC reported net sales of SEK 424 million (382), representing 11% of Group sales. Total growth was 11%, of which 6% was organic, 5% currency translation and 0% M&A.

Operating profit (EBIT) before i.a.c. totaled SEK 99 million (94); an increase of 5% compared to the same period in 2016. The EBIT margin was 23.3% (24.5%).

First half-year 2017

Net sales for the first half of the year amounted to SEK 835 million (719); an increase of 16%, of which 10% was organic, 6% currency translation and 0% M&A.

Operating profit (EBIT) before i.a.c. totaled SEK 190 million (163); an increase of 16% compared to the same period in 2016. The EBIT margin was 22.8% (22.7%).

Market development

Statistics on Australian domestic RV production showed an increase of 1% to 8,866 units during the January–May period, compared with the same period the previous year. For the March–May period, RV production increased by 3% compared to the same period last year.

Business highlights

OEM sales growth was 6% in constant currency. Aftermarket sales growth was 5% in constant currency.

RVOEM reported stable sales development with growth in Australia and New Zealand, despite persistently sluggish local markets. Sales to RVOEM customers in China and Japan showed double-digit growth.

Marine OEM had a challenging quarter with slightly negative development, mainly due to the timing of projects.

CPVOEM reported healthy growth, driven by strong sales of inverters to customers in China.

Aftermarket showed strong development in the RV, CPV and lodging segments, compensating for slightly negative development in the retail segment.

PARENT COMPANY DOMETIC GROUP AB (PUBL)

The Parent Company Dometic Group AB (publ) comprises the functions of the Group's head office, such as Group-wide management and administration. The Parent Company invoices its costs to Group companies.

For the second quarter 2017, the Parent Company had an operating profit (loss) of SEK 5 million (-5), including administrative expenses of SEK 32 million (34) and other operating income of SEK 37 million (29), of which the full amount relates to income from Group companies.

Profit (loss) from financial items totaled SEK 113 million (- 139), including interest income from Group companies of SEK 4 million (16), interest expenses to Group companies of SEK 0 million (0) and other financial income and expenses SEK 109 million (-155).

Profit (loss) for the second quarter amounted to SEK -15 million (-144).

The Parent Company's operating profit (loss) for the first half of the year totaled SEK 2 million (-5), including administrative expenses of SEK 68 million (61) and other operating income of SEK 70 million (56), of which the full amount relates to income from Group companies.

Profit (loss) from financial items totaled SEK 128 million (- -116), including interest income from Group companies of SEK 28 million (19), interest expenses to Group companies of SEK - million (0) and other financial income and expenses SEK 100 million (-135).

Profit (loss) for the first half year amounted to SEK -3 million (-122).

For further information, please refer to the Parent Company's condensed financial statements on page 12.

SIGNATURES OF THE BOARD OF DIRECTORS

The Board of Directors and the President and CEO certify that the Interim Report gives a true and fair overview of the Parent Company's operations, their financial position and results of operations, and describes the significant risks and uncertainties facing the Parent Company and other companies in the Group.

Solna July 18, 2017

Fredrik Cappelen Chairman of the Board

Rainer E. Schmückle Board member

Magnus Yngen Board member

Peter Sjölander Board member

Heléne Vibbleus Board member

Jacqueline Hoogerbrugge Board member

Erik Olsson Board member

Roger Johansson President and CEO

REVIEW

This interim report has not been subject to special review by the Dometic Group AB (publ)'s external auditor.

CONSOLIDATED INCOME STATEMENT

Q2 Q2 H1 H1 FY
SEK million 2017 2016 2017 2016 2016
Net sales 3,949 3,461 7,393 6,460 12,388
Cost of goods sold -2,637 -2,309 -4,996 -4,397 -8,463
Gross Profit 1,312 1,152 2,397 2,063 3,925
Sales expenses -458 -420 -909 -790 -1,651
Administrative expenses -170 -133 -359 -271 -604
Other operating income and expenses -17 2 -27 16 20
Items affecting comparability 0 -11 0 -11 -48
Amortization of customer relationships -17 -17 -35 -34 -69
Operating profit 650 573 1,067 973 1,573
Financial income 1 2 1 3 6
Financial expenses -33 -41 -64 -76 -124
Loss from financial items -32 -39 -63 -73 -118
Profit before tax 618 534 1,004 900 1,455
Taxes -144 -81 -234 -152 -93
Profit for the period 474 453 770 748 1,362
Profit for the period attributable to owners of the Parent Company 474 453 770 748 1,362
Earnings per share before and after dilution effects, SEK - Owners of
the Parent Company
1.60 1.53 2.60 2.53 4.60
Number of shares, million 295.8 295.8 295.8 295.8 295.8

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

Q2 Q2 H1 H1 FY
SEK million 2017 2016 2017 2016 2016
Profit for the period 474 453 770 748 1,362
Other comprehensive income
Items that will not be reclassified subsequently to profit or loss:
Remeasurements of defined benefit pension plans, net of tax -1 0 -3 -3 -16
-1 0 -3 -3 -16
Items that may be reclassified subsequently to profit or loss:
Cash flow hedges, net of tax -11 9 -7 -10 13
Gains/losses from hedges of net investments in foreign operations,
net of tax 57 -30 41 -53 -149
Exchange rate differences on translation of foreign operations -440 327 -405 278 887
-394 306 -371 215 751
Other comprehensive income for the period -395 306 -374 212 735
Total comprehensive income for the period 79 759 396 960 2,097
Total comprehensive income for the period attributable to owners of the
Parent Company
79 759 396 960 2,097

CONSOLIDATED BALANCE SHEET (IN SUMMARY)

Jun 30, Jun 30, Dec 31,
SEK million 2017 2016 2016
ASSETS
Non-current assets
Goodwill and trademarks 12,486 12,170 12,725
Other intangible assets 975 1,039 1,016
Tangible assets 1,575 1,564 1,575
Deferred tax assets 1,062 1,072 1,226
Derivatives, long-term 3 12 7
Other non-current assets 56 48 52
Total non-current assets 16,157 15,905 16,601
Current assets
Inventories 2,697 2,452 2,637
Trade receivables 1,915 1,632 1,041
Current tax assets 53 13 47
Derivatives, short-term 37 57
Other current assets 286 228 237
Prepaid expenses and accrued income 99 88 89
Cash and cash equivalents 1,169 730 1,599
Total current assets 6,256 5,143 5,707
TOTAL ASSETS 22,413 21,048 22,308
EQUITY AND LIABILITIES
EQUITY
13,826 12,840 13,977
LIABILITIES
Non-current liabilities
Liabilities to credit institutions, long-term 4,205 4,347 4,453
Deferred tax liabilities 593 561 593
Other non current liabilities 16
Provisions for pensions 534 495 536
Other provisions, long-term 124 106 117
Total non-current liabilities 5,472 5,509 5,699
Current liabilities
Liabilities to credit institutions, short-term 339 273 329
Trade payables 1,308 1,131 1,024
Current tax liabilities 336 246 294
Advance payments from customers 20 16 29
Derivatives, short-term 38 35 52
Other provisions, short-term 206 218 197
Other current liabilities 211 201 134
Accrued expenses and prepaid income 657 579 573
Total current liabilities 3,115 2,699 2,632
TOTAL LIABILITIES 8,587 8,208 8,331
TOTAL EQUITY AND LIABILITIES 22,413 21,048 22,308

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

Attributable to owners of the parent

Other paid in Retained
SEK million Share capital capital ⁽¹⁾ Reserves earnings Total equity
Opening balance Jan 1, 2016 1 11,446 1,004 -568 11,883
Profit for the period 748 748
Other comprehensive income
Remeasurements of defined benefit pension plans, net of tax -3 -3
Cash flow hedges, net of tax -10 -10
Gains/losses from hedges of net investments in foreign operations, net
of tax
-53 -53
Exchange rate differences on translation of foreign operations 278 278
Total comprehensive income 215 745 960
Transactions with owners
Costs related to the shareholders´ contribution, net of tax -3 -3
Total transactions with owners -3 -3
Closing balance Jun 30, 2016 1 11,446 1,219 174 12,840

⁽¹⁾ Shareholders´contribution reclassified from retained earnings to other paid in capital SEK 11,446 million, has been done as an opening balance sheet adjustment as per January 1, 2016.

Attributable to owners of the parent

Other paid in Retained
SEK million Share capital capital ⁽¹⁾ Reserves earnings Total equity
Opening balance Jan 1, 2017 1 11,446 1,755 775 13,977
Profit for the period 770 770
Other comprehensive income
Remeasurements of defined benefit pension plans, net of tax -3 -3
Cash flow hedges, net of tax -7 -7
Gains/losses from hedges of net investment in foreign operations, net of
tax 41 41
Exchange rate differences on translation of foreign operations -405 -405
Total comprehensive income -371 767 396
Transactions with owners
Dividend to shareholders -547 -547
Total transactions with owners -547 -547
Closing balance Jun 30, 2017 1 11,446 1,384 995 13,826

CONSOLIDATED STATEMENT OF CASH FLOW

Q2 Q2 H1 H1 FY
SEK million 2017 2016 2017 2016 2016
Cash flow from operations
Operating profit 650 573 1,067 973 1,573
Adjustment for other non-cash items
Depreciation and amortization 79 73 157 146 298
Adjustments for other non-cash items -2 24 -2 35 68
Changes in working capital
Changes in inventories 14 -73 -117 -235 -364
Changes in trade receivables -255 -211 -893 -700 -83
Changes in trade payables 100 59 323 186 43
Changes in other working capital 55 110 125 102 -14
Income tax paid -44 -40 -39 -65 -107
Net cash flow from operations 597 515 621 442 1,414
Cash flow from investments
Acquisition of operations -187
Investments in fixed assets -71 -44 -134 -97 -225
Proceeds from sale of fixed assets 1 0 1 1 133
Other investing activities -1 0 -2 -1
Net cash flow from investments -71 -44 -322 -97 -92
Cash flow from financing
Shareholders´contribution/Paid costs related to the shareholders´
contribution -74 -74
Borrowings from credit institutions 36 25 36 25 64
Repayment of loans to credit institutions -5 -132 -117 -325 -426
Paid interest -25 -57 -51 -59 -97
Received interest 1 1 1 1 3
Other financing activities -15 1 -33 -20 -42
Dividend -547 -547
Net cash flow from financing -555 -162 -711 -452 -572
Cash flow for the period -29 309 -412 -107 750
Cash and cash equivalents at beginning of period 1,213 413 1,599 833 833
Exchange differences on cash and cash equivalents -15 8 -18 4 16
Cash and cash equivalents at end of period 1,169 730 1,169 730 1,599

PARENT COMPANY INCOME STATEMENT

Q2 Q2 H1 H1 FY
SEK million 2017 2016 2017 2016 2016
Administrative expenses -32 -34 -68 -61 -130
Other operating income 37 29 70 56 127
Operating profit 5 -5 2 -5 -3
Interest income subsidiaries 4 16 28 19 71
Interest expenses subsidiaries 0 0 0
Other financial income and expenses 109 -155 100 -135 -422
Profit (loss) from financial items 113 -139 128 -116 -351
Group contributions -133 -133 353
Profit (loss) before tax -15 -144 -3 -121 -1
Taxes 0 0 0 -1 0
Profit (loss) for the period -15 -144 -3 -122 -1

PARENT COMPANY BALANCE SHEET (IN SUMMARY)

Linjal tabell helsida, 100% upplösning

Jun 30, Jun 30, Dec 31,
SEK million 2017 2016 2016
ASSETS
Shares in subsidiaries 13,563 13,563 13,563
Other non-current assets 16 11 17
Total non-current assets 13,579 13,574 13,580
Current assets 2,070 2,478 2,745
TOTAL ASSETS 15,649 16,052 16,325
EQUITY 11,028 11,457 11,579
PROVISIONS
Provisions 14 10 13
Total provisions 14 10 13
LIABILITIES
Non-current liabilities 4,205 4,347 4,453
Total non-current liabilities 4,205 4,347 4,453
Current liabilities 402 238 280
Total current liabilities 402 238 280
TOTAL EQUITY AND LIABILITIES 15,649 16,052 16,325

CONDENSED NOTES

NOTE 1 | ACCOUNTING PRINCIPLES

Dometic Group AB (publ) ("Dometic") applies International Financial Reporting Standards (IFRS), as adopted by the EU. This consolidated Interim Financial Report has been prepared in accordance with IAS 34 'Interim Financial Reporting'. The Swedish Annual Accounts Act and RFR 2 Accounting for Legal Entities, issued by the Swedish Financial Reporting Board, have been applied for the Parent Company. The interim report comprises pages 1-16 and pages 1-7 are thus an integrated part of this financial report (IAS 34.16A).

The accounting principles applied correspond to those described in the 2016 Annual Report. There are no changes to Dometic's accounting and valuation principles compared with principles described in Notes 2 and 4 of the 2016 Annual Report. For a detailed description of the accounting and valuation principles applied by the Group, see Notes 1, 2 and 4 of the 2016 Annual Report, available at www.dometic.com.

Preparations for the new accounting standards

The following information should be considered in addition to the description of the new accounting standards and related activities provided in the 2016 Annual Report, Note 2.

IFRS 9 Financial instruments; the work with the credit loss model is still ongoing. The extent to which IFRS 9 affects Dometic's financial reporting will be determined in 2017. IFRS 15 Revenue from Contracts with Customers; at present the Group is working with the data collection in order to meet the disclosure requirements. IFRS 16 Leases. Currently Dometic is assessing the impact from the new standard, at this stage the Group is not able to quantify the impact on Group financial consolidated statements.

IFRS 9 (Financial Instruments) and IFRS 15 (Revenue from Contracts with Customers) are to be applied from the financial year beginning January 1, 2018, while IFRS 16 (Leases) is effective as of January 1, 2019. Earlier application is permitted for all standards. Dometic will not apply earlier adoption.

NOTE 2 | RISKS AND UNCERTAINTIES

As all businesses, Dometic is exposed to a number of risks that could have a material impact on the Group. These risks are factors that impact Dometic's ability to achieve established Group targets. This applies to both financial targets and targets in other areas outlined in Dometic's business strategy. Dometic performs annual risk analysis by assessing each defined risks likelihood and impact in a risk register, resulting in global and regional risk maps presented to Group management and the Board of Directors and used as foundation for the control activities within Dometic. The risks that Dometic is exposed to are classified into four main categories (business and market risks, operational risks, compliance and regulatory risks and financial risks) where each category has underlying risks. These risks can be both internal and external. The internal risks are mainly managed and controlled by Dometic whereas the external risk factors are not caused nor can be controlled by Dometic but the effects can be limited by an effective risk management.

Dometic is subject to transaction risks at the time of purchasing and selling, as well as when conducting financial transactions.

Transaction exposure is primarily related to the currencies EUR, USD and AUD. As the majority of the Group's profit is generated outside Sweden, the Group is also exposed to translational risks in all the major currencies.

Efficient risk management is a continual process conducted within the framework of business control, and is part of the ongoing review of operations and forward-looking assessment of operations. In the preparation of financial reports, the Board of Directors and Group management are required to make estimates and judgments. These estimates and judgments impact the income statement and balance sheet, as well as the disclosures. The actual outcome may differ from these estimates and judgments under different circumstances and conditions.

Dometic's future risk exposure is assumed not to deviate from the inherent exposure associated with Dometic's ongoing business operations. For a more in-depth analysis of risks and risk management, please refer to Dometic's 2016 Annual Report.

NOTE 3 | FINANCIAL INSTRUMENTS

Dometic uses interest rate swaps to hedge senior facility term loans to move from a floating interest rate to a fixed interest rate. The Group also uses currency forward agreements to hedge part of its cash flow exposure. Valuation principles and principles for hedge accounting, as described in Note 3 of the 2016 Annual Report, have been applied throughout the reporting period.

The fair values of Dometic's derivative assets and liabilities were SEK 40 million (Q2 2016: SEK 12 million) and SEK 38 million, (Q2 2016: SEK 35 million).The value of derivatives is based on published prices in an active market. No transfers between levels of the fair value hierarchy have occurred during the period.

For financial assets and liabilities other than derivatives, fair value is assumed to be equal to the carrying amount.

TABLE TO NOTE 3 – FINANCIAL INSTRUMENTS

Jun 30, 2017 Balance sheet
carrying amount
Financial
instruments at
amortized cost
Financial
instruments at fair
value
Derivatives used
for hedging
Per category
Derivatives 40 1 39
Financial assets 3,426 3,426
Total financial assets 3,466 3,426 1 39
Derivatives 38 3 35
Financial liabilities 6,063 6,063
Total financial liabilities 6,101 6,063 3 35

NOTE 4 | SEGMENT INFORMATION

Q2 Q2 H1 H1 FY
SEK million 2017 2016 2017 2016 2016
Net sales, external
Americas 1,692 1,527 3,198 2,967 5,749
EMEA 1,833 1,552 3,360 2,774 5,093
Asia Pacific 424 382 835 719 1,546
Total net sales, external 3,949 3,461 7,393 6,460 12,388
Operating profit (EBIT)
Americas 274 212 438 400 698
EMEA 277 267 439 410 550
Asia Pacific 99 94 190 163 325
Total operating profit (EBIT) 650 573 1,067 973 1,573
Financial income 1 2 1 3 6
Financial expenses -33 -41 -64 -76 -124
Taxes Linjal tabell helsida, 100% upplösning -144 -81 -234 -152 -93
Profit for the period 474 453 770 748 1,362

Segment performance is primarily assessed based on sales and operating profit. Information regarding income for each region is based on where customers are located. Management follow-up is based on the integrated result in each segment. For further information, please refer to Note 5 of the 2016 Annual Report. Linjal tabell helsida, 100% upplösning

NOTE 5 | TRANSACTIONS WITH RELATED PARTIES

No transactions between Dometic and related parties that have significantly affected the company's position and earnings took place during the first half of the year 2017.

NOTE 6 | ACQUISITONS AND DIVESTMENTS

Dometic has not made any acquisitions or divestments that have had a significant impact on Dometic.

On December 22, 2016, Dometic announced the acquisition of the assets of IPV, a Germany-based aftermarket provider of coolers and other outdoor products. The acquisition strengthens Dometic's position in the EMEA market for mobile coolers. The purchase price was EUR 3.5 million, and the transaction was closed on January 3, 2017.

On February 7, 2017, Dometic acquired Oceanair Marine Limited, a UK-based market-leading manufacturer of marine blinds, screens and soft-furnishings for the Leasure Marine and Super Yacht segments. The acquisition strengthens Dometic's

presence in the marine market and broadens the product portfolio. The company reported revenues of GBP 11.4 million for the 2015/2016 fiscal year. The initial purchase price was GBP 14.0 million in cash, with an additional earn-out consideration of a maximum of GBP 2.5 million subject to the achievement of certain performance-related targets over the next 16 months.

Intangible assets recognized as a result of the acquisition of Oceanair include goodwill of SEK 80 million, other intangible assets (trademarks and customer relationships) totaling SEK 102 million, and SEK 20 million in deferred tax liabilities. Acquisitionrelated costs expensed in the consolidated income statement remain the same as in Q1 2017, SEK 2.5 million.

The total purchase price consideration in cash for the transactions (IPV, Oceanair), less cash and cash equivalents, amounts to SEK 187 million. The acquisitions did not have any significant impact on operating profit for the first half of 2017.

NOTE 7 | SIGNIFICANT EVENTS AFTER THE END OF THE PERIOD

As announced on July 13, Dometic divested an industrial facility in China. Selling price amounted to CNY 160 million. Net gain of CNY 80 -100 million will be recognized in the third quarter 2017.

Roger Johansson, President and CEO, announced that he will leave his position at the end of the year. The Board has appointed Juan Vargues as his successor.

RECONCILIATION OF NON-IFRS MEASURES TO IFRS (ALTERNATIVE PERFORMANCE MEASURES)

Dometic presents some financial measures in this interim report, which are not defined by IFRS. The company believes that these measures provide valuable additional information to investors and management for evaluating the company's financial performance, financial position and trends in our operations. It should be noted that these measures, as defined, may not be comparable to similarly titled measures used by other companies. These non-IFRS measures should not be considered as substitutes for financial reporting measures prepared in accordance with IFRS. See Dometic's website www. dometic.com for the detailed reconciliation.

Core working capital

Consists of inventories and trade receivables less trade payables.

EBITDA

Earnings before Interest, Taxes, Depreciation and Amortization

EBITDA margin

EBITDA divided by net sales

Leverage

Net debt excluding pensions and accrued interest in relation to EBITDA.

Net debt

Total borrowings including pensions and accrued interest less cash and cash equivalents.

Operating cash flow

EBITDA +/- change in working capital excluding paid tax, after capital expenditure.

Organic growth

Sales growth excluding acquisitions/divestments and currency translation effects. Quarters calculated at comparable currency, applying latest period average rate.

RoOC – Return on Operating Capital

Operating profit (EBIT) divided by operating capital. Based on the operating profit (EBIT) for the four previous quarters, divided by the average operating capital for the previous four quarters, excluding goodwill and trademarks for the previous quarter

DEFINITIONS AND KEY RATIOS

AM

Aftermarket.

Capital expenditure

Expenses related to the purchase of tangible and intangible assets.

CPV

Commercial and Passenger Vehicles.

EPS – Earnings per share

Net profit for the period divided by average number of shares.

FY 2016

Financial Year ended December 31, 2016

i.a.c. – items affecting comparability

Represents income and expenses related to non-recurring events, occurring on an irregular basis and affecting comparability between the periods.

Interest-bearing debt

Liabilities to credit institutions plus liabilities to related parties plus provisions for pensions.

OCI

Other comprehensive income.

OEM

Original Equipment Manufacturers.

Operating capital excluding goodwill and trademarks

Interest-bearing debt plus equity less cash and cash equivalents, excluding goodwill and trademarks.

Operating profit (EBIT)

Operating profit; earnings before financial items and taxes.

Operating profit (EBIT) margin

Operating profit divided by net sales.

RV

Recreational Vehicles.

Q2 2017

April to June 2017 for Income Statement.

Q2 2016

April to June 2016 for Income Statement.

Working capital

Core working capital plus other current assets less other current liabilities and provisions relating to operations.

PRESENTATION OF THE INTERIM REPORT

Analysts and media are invited to participate in a telephone conference at 10.00 (CEST), today, July 18, 2017, during which President and CEO, Roger Johansson and CFO, Per-Arne Blomquist, will present the report and answer questions. To participate in the webcast/telephone conference, please dial in five minutes prior to the start of the conference call:

Sweden: +46 (0)8 566 426 69
UK: +44 (0)20 300 898 08
US: +1 855 831 59 48

Webcast URL and presentation are available at www.dometic.com

FOR FURTHER INFORMATION, PLEASE CONTACT

Johan Lundin Head of Investor Relations and Communications Phone: +46 8 501 025 46 E-mail: [email protected]

This information is information that Dometic Group AB (publ) is obliged to make public pursuant to the EU Market Abuse Regulation and the Securities Markets Act. The information was submitted for publication, through the agency of the contact person set out above, at 08:00 CET on July 18, 2017.

CONTACT DETAILS Dometic Group AB (publ) Hemvärnsgatan 15

SE-171 54 Solna, Sweden Phone: +46 8 501 025 00

www.dometic.com

Corporate registration number 556829-4390

ABOUT DOMETIC

Dometic is a global market leader in branded solutions for mobile living in the areas of Climate, Hygiene & Sanitation and Food & Beverage. Dometic operates in the Americas, EMEA and Asia Pacific, providing products for use in recreational vehicles, trucks and premium cars, pleasure and workboats, and for a variety of other uses. Dometic offers products and solutions that enrich people's experiences away from home, whether in a motorhome, caravan, boat or truck. Our motivation is to create smart and reliable products with outstanding design. We operate 22 manufacturing/assembly sites in nine countries, sell our products in approximately 100 countries and manufacture approximately 85% of products sold in-house. We have a global distribution and dealer network in place to serve the aftermarket. Dometic employs approximately 6,500 people worldwide, had net sales of SEK 12.4 billion in 2016 and is headquartered in Stockholm, Sweden.

FINANCIAL CALENDAR

OCTOBER 24, 2017 Interim report, January – September 2017 This document is a translation of the Swedish version of the interim report. In the event of any discrepancy, the Swedish wording shall prevail.

FEBRUARY 8, 2018 Year-end report, 2017

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