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Bravida Holding

Quarterly Report Apr 28, 2016

2897_10-q_2016-04-28_ac3f847b-7613-4dcf-9e7d-a58868872afe.pdf

Quarterly Report

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2016 INTERIM REPORT 1

JANUARY–MARCH 2016

  • Net sales increased by 3% to SEK 3,427 million (3,325)
  • The order backlog was up 10% to SEK 7,135 million (6,502)
  • Operating profit was up 15% to SEK 175 million (152)
  • The operating margin was improved to 5.1% (4.6)
  • Adjusted operating profit was SEK 175 million (172). Specific costs* was SEK 0 million (20). The adjusted operating margin was 5.1% (5.2)
  • Profit after tax was SEK 123 million (62)
  • Cash flow from operating activities was SEK 13 million (289) due to very strong cash flow in the fourth quarter
  • Net debt was SEK 2,416 million (2,441)
  • Two acquisitions were completed in the quarter, adding annual sales of SEK 107 million
  • Earnings per share** was SEK 0.61 (0.31)

*For further information, see Note 3

** In the third quarter of 2015, a reverse 1:2 split of the company's shares was carried out, following which there are 201,566,598 shares. Earnings per share from previous periods have been recalculated in this interim report.

FINANCIAL OVERVIEW

SEK MIL. Jan-Mar
2016
Jan-Mar
2015
Jan-Dec
2015
Net sales 3,427 3,325 14,206
Operating profit/loss 175 152 782
Operating margin, % 5.1 4.6 5.5
Adjusted operating profit/loss 175 172 878
Adjusted operating margin, % 5.1 5.2 6.2
Profit/loss before tax 159 84 422
Cash flow from operating activities 13 289 841
Operating cash flow 57 352 988
Interest coverage ratio 11.7 1.9 2.5
Equity/assets ratio, % 32.2 29.5 31.2
Order intake 3,469 3,236 14,249
Order backlog 7,135 6,502 7,092

A leading multi-technical service provider in the Nordics

CEO STATEMENT

LOWER SALES GROWTH MAINLY DUE TO NEGATIVE EASTER EFFECT A short fall in production is normal during the Easter weeks because of public holidays and holiday leave, which have a negative impact on net sales. The 2016 Easter holiday fell in the first quarter, unlike the previous year when Easter occurred in the second quarter. On Group level we estimate the negative impact from the Easter effect to 4-5 percent on net sales.

The Norwegian operations and net sales were particularly affected by the Easter effect, which was part of the reason for the lower net sales in Norway. We are also seeing weak demand in the Southwest region, due to lower activity in the oil and gas sector. We are taking action to adjust capacity due to the lower demand. Overall demand in Norway continues to be good, supported by a strong order backlog which was up 6 percent.

CONTINUED FOCUS ON MARGIN OVER VOLUME

The underlying operating margin, excluding Finland, improved from 5.3 percent to 5.5 percent. Operating profit in Sweden increased by 16 percent, the operating margin in Norway was stable, while the operating margin in Denmark decreased due to certain project write-downs. The market is gradually improving. Given this situation, project selection is important and margin always takes precedence over volume for Bravida.

Our work on the operational efficiency initiatives continues. In terms of our productivity initiatives, it is now implemented in 83 percent of our branches, within the purchasing initiative several contracts were renegotiated and are now being implemented in our branches. Within the service initiative training has started during the first quarter and the impact on sales is expected to show in the second half in 2016.

ORDER INTAKE REMAINS STRONG AND ORDER BACKLOG AT RECORD LEVELS

Order intake rose by 6 percent. This helped us maintain a good order backlog at a record high level, at just over SEK 7.1 billion. Compared with the first quarter of 2015, the order backlog in Norway increased by 6 percent in local currency, by 2 percent in Denmark and by 9 percent in Sweden. This healthy order backlog points to continued stable operations.

SHARP IMPROVEMENT IN EARNINGS PER SHARE

Earnings per share rose by 99 percent to SEK 0.61 (0.31). This was partly because the first quarter of 2016 was not burdened by specific costs, which amounted to SEK 20 million in 2015. It was also because the refinancing and settlement of currency and interest rate hedges in autumn 2015 improved net financial items by SEK 53 million, of which net interest items improved by SEK 46 million. Dividend proposal to the annual general meeting SEK 1 per share is above the financial target.

Mattias Johansson,

Stockholm, April 2016

MARKET, NET SALES AND ORDER INTAKE (SEE NOTE 2 AND 4)

January–March

The market is benefitting from continued healthy demand for construction of housing, public-sector buildings and infrastructure projects. Construction firms' order backlogs are stable. The overall construction market is strong in Sweden, and improvements are being seen in Denmark and Finland. In Norway, demand is lower in the Southwest region due to lower activity in the oil and gas sector but the construction market is otherwise stable.

Net sales in the first quarter totalled SEK 3,427 million (3,325), an increase of 3 percent compared with the first quarter of 2015. Adjusted for currency fluctuations and acquisitions, sales decreased by 3 percent. Currency fluctuations reduced net sales by 2 percent in the quarter, while acquisitions contributed an 8 percent increase in net sales. The 2016 Easter holiday fell in the first quarter, unlike the previous year when Easter occurred in the second quarter. This has a negative impact on the comparison of net sales.

Acquisitions took place in Norway and Denmark in the first quarter of 2016, while in 2015 there were acquisitions in all countries.

In Sweden, net sales were SEK 2,098 million (2,001), an increase of 5 percent. In Norway, net sales were SEK 657 million (821), a decrease of 20 percent; in local currency sales decreased by 12 percent. In Denmark, net sales were unchanged at SEK 510 million (510). In Finland, net sales were SEK 162 million (0). No comparative figures are available as the Finnish operations were established in June 2015.

Order intake in the first quarter totalled SEK 3,469 million (3,236), an increase of 6 percent, which was due in particular to strong order intake in Denmark. In Sweden, order intake rose by 2 percent. In Norway, order intake decreased by 1 percent in local currency. In Denmark, order intake rose by 12 percent. The order backlog at 31 March was SEK 7,135 million (6,502), an increase of 10 percent and a new record level for Bravida.

EARNINGS (SEE NOTE 3) January–March

Operating profit in the first quarter rose by 15 percent to SEK 175 million (152), resulting in an operating margin of 5.1 percent (4.6). Operating profit in Sweden increased by 16 percent to SEK 113 million (97). As a result of lower net sales, operating profit in Norway was SEK 38 million (49). Operating profit in Denmark decreased to SEK 18 million (25) owing to project write-downs. Operating income in Finland was negative at SEK -3 million (-3). Costs in the Finnish business in 2015 mainly related to costs for management in Finland, who were employed at the end of 2014. Group-wide operating profit was SEK 8 million (-15). Specific costs of SEK 20 million impacted operating profit in the first quarter of 2015 (Note 3). Adjusted operating profit was SEK 175 million (172) and the adjusted operating margin was 5.1 percent (5.2). Establishment of the Finnish business during the period resulted in a 0.4 (0.1) percent dilution of the operating margin; accounting for this, the adjusted operating margin was 5.5 percent (5.3).

Net financial items in the first quarter amounted to SEK -15 million (-49) and the impact on earnings from the market-based measurement of currency and interest rate hedges was SEK 0 million (-20). In October 2015, the Group refinanced its debt by replacing bond financing with bank financing, with bonds and related currency and interest rate hedges being repaid. Profit after financial items was SEK 159 million (84). Profit after tax was SEK 123 million (62). Earnings per share for the first quarter were SEK 0.61 (0.31).

DEPRECIATION AND AMORTISATION

Depreciation and amortisation of machinery, equipment and intangible assets in the first quarter amounted to SEK 6 million (5).

TAX

The tax expense for the first quarter was SEK -36 million (-22). Profit before tax was SEK 159 million (84). The effective tax rate for the quarter was 23 (26) percent. The tax rate in Sweden is 22 percent, in Norway it is 25 percent, in Denmark 22 percent and in Finland 20 percent. Tax paid amounted to SEK 30 million (3).

CASH FLOW

Cash flow from operating activities in the first quarter was SEK 13 million (289). Cash flow from investing activities was SEK -13 million (-65). Cash flow from financing activities was SEK -200 million (-57).

Investments in machinery and equipment in the first quarter amounted to SEK -1 million (-4). Acquisitions of subsidiaries and businesses amounted to SEK -11 million (-66). The cash flow was weak due to a very strong cash flow in the last quarter in 2015. Working capital was still on a good level -7.2 percent of net sales in the end of the quarter. Tax paid in the quarter was SEK 30 million (3).

ACQUISITIONS

(SEE NOTE 5)

Bravida made two acquisitions in the first quarter, one in Norway and one in Denmark. VVS Engineering AS was acquired on 1 January 2016 and has operations in Oslo. The company has annual sales of SEK 69 million and 35 employees and offers heating, cooling and sprinkler installation services. On 1 March 2016, the electrical business of EnergiMidt was acquired. This business has annual sales of SEK 38 million and 25 employees. Business operations are conducted in Jutland in Denmark. They encompass service and installation in the areas of electrical systems, energy optimisation, solar PV and low-voltage systems. The acquired businesses have estimated annual sales of SEK 107 million and a total of 60 employees.

FINANCIAL POSITION

Bravida had net debt of SEK 2,416 million (2,441) at 31 March 2016. Currency fluctuations had only a marginal effect on net debt. The equity/assets ratio was 32.2 percent (29.5). Net financial items for the first quarter amounted to SEK -15 million (-49), of which SEK -15 million (-60) was a net interest expense. Net financial items also included exchange differences of SEK 1 million (11). The revaluation of currency and interest rate hedges amounted to SEK 0 million (-20); all currency and interest rate hedges were settled in conjunction with the refinancing carried out in October 2015.

Consolidated cash and cash equivalents were SEK 390 million (991) at 31 March.

Interest-bearing liabilities amounted to SEK 2,805 million (3,397) at 31 March. Bravida's credit facility totals SEK 4,021 million, SEK 2,805 million of which was utilised at 31 March 2016. Equity amounted to SEK 3,640 million (3,357) at the end of the period.

EMPLOYEES

The average number of employees rose by 7 percent compared with the year-earlier period, totalling 9,419 (8,798).

PARENT COMPANY

Revenues in the first quarter were SEK 0 million (0). Income before tax for the first quarter was SEK -20 million (-9). This change in income was due to increased administrative costs and overall net financial expenses.

OTHER EVENTS DURING THE PERIOD

Mikael Lidström, head of Bravida Division North (Sweden) and member of the Managment Group, has given notice that he will leave Bravida, his successor has not yet been appointed. Mikael remains with the company until 29 April and Thommy Lundmark will become acting Head of Division North.

DIVIDEND

The Board of Directors proposes a dividend for 2015 of SEK 1 per share.

Bravida's dividend policy is to distribute at least 50 percent of net profit. The proposed dividend corresponds to 52 percent of adjusted earnings per share.

NET SALES AND GROWTH

SEK MIL. Jan-Mar
2016
Jan-Mar
2015
Jan-Dec
2015
Net sales 3,427 3,325 14,206
Change 102 477 2,205
Change, % 3.1 16.7 18.4
Of which
Organic growth, % -3 5 7
Acquisitions/divestments, % 8 11 12
Currency effects, % -2 1 -1

EVENTS SINCE THE END OF THE PERIOD

On 8 April 2016, the remaining 25 percent of shares in HS:Vagle Elektro AS and HS:Vagle Rör AS in Sandnes, Norway were acquired. The acquisition will enable synergies with other Bravida units in the Stavanger area.

Bravida acquired 75 percent of shares in HS:Vagle Elektro AS and HS:Vagle Rör in December 2014.

MATERIAL RISKS IN THE GROUP AND PARENT COMPANY

Changes in market conditions, financial uncertainty and political decisions are the external factors that mainly affect demand for new construction of housing and commercial property, as well as investment from industry and the public sector. Demand for service and maintenance is less sensitive to economic fluctuations. Operating risks are related to day-to-day business operations such as tendering, price risks, capacity utilisation and revenue recognition. Management of these risks is part of Bravida's ongoing business process. The percentage-of-completion method is used for projects and is based on the extent of completion of each project and the expected date of completion. A well-developed process for the monitoring of projects is essential in limiting the risk of incorrect revenue recognition. Bravida continually monitors the financial status of each project to ensure that individual project calculations are not exceeded. The Group is also exposed to impairment loss risks in fixedprice contracts and various types of financial risk such as currency, interest rate and credit risk. These material risks and uncertainties apply to both parent company and the consolidated Group.

ADJUSTED OPERATING PROFIT (SEK MIL.)

CASH FLOW FROM OPERATING ACTIVITIES (SEK MIL.)

OPERATIONS IN SWEDEN

MARKET

Construction activity in Sweden is stable due to healthy demand from publicsector new-builds and renovation and new-builds and renovations of housing. Construction activity is benefiting from urbanisation and low interest rate levels. Economic indicators for the construction industry are at a historically high level and the production index for the construction sector shows stable growth. Bravida estimates demand for multi-technical services to be strong in the metropolitan areas and in the university towns and to be good in the rest of Sweden, except for the most northern parts where the demand is weaker. Bravida Sweden's customers largely consist of construction firms. In the first quarter of 2016, 39 percent of net sales came from construction firms, 12 percent from property companies, 11 percent from public-sector customers, with the remainder coming from other business sectors.

NET SALES AND EARNINGS

Net sales in Sweden in the first quarter rose by 5 percent to SEK 2,098 million (2,001). Operating profit rose by 16 percent to SEK 113 million (97), resulting in an operating margin of 5.4 percent (4.9).

ORDER INTAKE AND ORDER BACKLOG

Order intake in Sweden increased by 2 percent in the first quarter. The order backlog at the end of the period was SEK 4,003 million (3,681), which is a 9 percent increase on the year-earlier period.

Bravida Sweden received a number of medium-sized orders in the first quarter with an order value of SEK 10–15 million. The orders relate to housing and office premises, as well as a leisure centre and an industrial building. A large order was received in relation to the renovation and extension of Värnamo hospital, for which Bravida has been commissioned to install electrical systems, heating and plumbing and sprinklers, with an order value of SEK 100 million.

NUMBER OF EMPLOYEES

The average number of employees during the period was 5,136 (5,032).

NET SALES (SEK MIL.)

OPERATING PROFIT (SEK MIL.)

SEK MIL. Jan–Mar
2016
Jan–Mar
2015*
Jan–Dec
2015
Net sales 2,098 2,001 8,583
Operating profit (EBIT) 113 97 480
Operating margin, % 5.4 4.9 5.6

* Segment converting from Division to country

Skolfastigheter i Stockholm AB, SISAB, owns most of the properties used by Stockholm's schools and pre-schools. SISAB aims to offer well-maintained, pleasant and appropriate educational environments. Bravida TSM carries out all electrical and HVAC service and technical services management at the properties and has incorporated its remediation system into SISAB's existing IT systems to provide efficient fault reporting that leads to quick repairs.

OPERATIONS IN NORWAY

MARKET

The Norwegian economy has weakened over the past year because of the fall in the price of oil. However, as a result of increased investments in public-sector construction and infrastructure and housing, the Norwegian construction sector was stable in 2015. The construction of commercial facilities and housing has increased in the first few months of 2016 by 10 percent and 16 percent, respectively, compared with the year-earlier period. Bravida estimates demand for multi-technical services to be strong in the Oslo area and in northern Norway and to be good in the rest of Norway, except for the Southwest area where demand is weaker.

The customer base in Norway is well diversified. In the first quarter of 2016, 21 percent of net sales came from construction firms, 20 percent from public-sector customers, remaining 59 percent coming from other business sectors.

NET SALES AND EARNINGS

Net sales for the first quarter decreased by 20 percent to SEK 657 million (821). In local currency, net sales decreased by 12 percent. The lower sales were mainly due to lower demands in the Southwest region, due to lower activity in the oil and gas sector and to Easter falling in March 2016 rather than April as it did in 2015. Easter results in production losses owing to public holidays and holiday leave and consequently results in lower net sales.

Operating profit in Norway was SEK 38 million (49), which equates to an operating margin of 5.8 percent (6.0). In Norwegian kroner, operating profit decreased by 15 percent.

ORDER INTAKE AND ORDER BACKLOG

Order intake was reduced by 1 percent, due to the lower demand in the Southwest area. At the end of the period, the order backlog was SEK 1,420 million (1,454), a decrease of 2 percent. In local currency, however, the order backlog increased by 6 percent. Bravida Norway received a number of large orders in the first quarter relating to office buildings ordered for public-sector use and an industrial building. The majority of order intake in the first quarter, however, related to small and medium-sized installation projects and service.

NUMBER OF EMPLOYEES

The average number of employees during the period was higher than the previous year, at 2,348 (2,333).

NET SALES (SEK MIL.)

Rolling 12 months, Norway

OPERATING PROFIT (SEK MIL.)

SEK MIL. Jan–Mar
2016
Jan–Mar
2015*
Jan–Dec
2015
Net sales 657 821 3,173
Operating profit (EBIT) 38 49 256
Operating margin, % 5.8 6.0 8.1

* Segment converting from Division to country

Northern Europe's largest charging facility for electric cars has been completed in Bærum, Norway, enabling employees of Det Norske Veritas, DNV, to charge their vehicles. Bravida has installed 100 new type-two charging stations in the car park in Høvik. Bravida also provided voltage regulation, which reduced the number of main cables and overload protection.

OPERATIONS IN DENMARK

MARKET

The Danish construction market has improved during the last year. This is through increased new construction and renovation of public-sector buildings such as hospitals, universities, schools and investments in infrastructure, as well as increased new construction and renovation of housing. However, the confidence indicator for the Danish construction sector is still slightly below the normal level, although there has been a gradual improvement over the past year. Bravida estimates demand for multi-technical services to be good in the Copenhagen area and in the larger cities, in the rest of Denmark the market is weaker. Bravida Denmark largely has public-sector customers. In the first quarter of 2016, 44 percent of net sales came from public-sector customers, 17 percent from industrial companies and 15 percent from construction firms, with the remaining 24 percent coming from other business sectors.

NET SALES AND EARNINGS

Net sales were unchanged in the first quarter at SEK 510 million (510).

Operating profit was SEK 18 million (25), which equates to an operating margin of 3.5 percent (4.8). The weaker operating profit in the first quarter was attributable to two project write-downs.

ORDER INTAKE AND ORDER BACKLOG

The strong trend in order intake from the end of last year continued during the first quarter, order intake increased by 12 percent. The good order intake was explained by increased service revenues and many small and medium-sized installation orders.

At the end of the quarter, the order backlog was SEK 1,398 million (1,366), which was an increase by 2 percent. Examples of orders during the first quarter were; an order from a hospital for the installation of heating and plumbing and sprinkler, an order for the installation of HVAC and cooling systems in an industrial plant and an order for HVAC and heating and plumbing installations for the renovation of apartments.

NUMBER OF EMPLOYEES

The average number of employees in the first quarter of 2016 was 1,482 (1,364).

NET SALES (SEK MIL.)

Rolling 12 months, Denmark

OPERATING PROFIT (SEK MIL.)

SEK MIL. Jan–Mar
2016
Jan–Mar
2015*
Jan–Dec
2015
Net sales 510 510 2,116
Operating profit (EBIT) 18 25 108
Operating margin, % 3.5 4.8 5.1

The Port of Aalborg has launched an initiative to reduce electricity consumption at the port. As part of this, Bravida has installed new 200 W LED lighting in a large area of the port, resulting in savings of over 80,000 kWh/year. And the fact that the system can be remotely controlled means it is possible to switch from guide lighting to work lighting using internet or a smartphone app.

MARKET

The construction sector in Finland has been weak for a long period. Although, the confidence indicator for the Finnish construction industry show that market conditions are gradually improving. It is encouraging that construction firms' sales increased by almost 8 percent in the final quarter of 2015.

NET SALES AND EARNINGS

Net sales for the first quarter were SEK 162 million (0).

Operating income was SEK -3 million (-3), which equates to an operating margin of -1.8 percent (0). Costs in the first quarter of 2015 mainly related to personnel costs for management in Finland who were employed at the end of 2014.

Bravida Finland was formed in 2015 through the acquisition of the installation and service divisions of Peko Group in June 2015 and Halmesvaara Oy in July 2015. Ongoing work is being undertaken within the business to make productivity improvements, optimise the organisation and integrate business operations.

ORDER INTAKE AND ORDER BACKLOG

Order intake for the first quarter was SEK 109 million (0). Order intake mainly consisted of smaller installation orders and service. Bravida Finland's orders included an assignment from Tampere City Council to carry out installation work in the City Library and several technical service management contracts. The order backlog at the end of the quarter was SEK 313 million (0).

NUMBER OF EMPLOYEES

The average number of employees in the first quarter of 2016 was 383 (4).

SEK MIL. Jan–Mar
2016
Jan–Mar
2015
Jan–Dec
2015
Net sales 162 358
Operating profit (EBIT) -3 -3 0
Operating margin, % -1.8 0.0

Tampere City Library Metso was constructed in 1986. The building is a valued cultural site that is known for its architecture. The library was recently renovated and Bravida was contracted to carry out all the electrical installations.

SEK MIL. Jan-Mar
2016
Jan-Mar
2015
Jan-Dec
2015
Apr 2015
-Mar 2016
Net sales 3,427 3,325 14,206 14,308
Production costs -2,948 -2,854 -12,081 -12,175
Gross profit/loss 479 471 2,124 2,133
Selling and administrative expenses -305 -318 -1,342 -1,328
Operating profit/loss 175 152 782 805
Net financial items -15 -49 -227 -194
Revaluation of currency and interest hedges -20 -133 -113
Profit/loss before tax 159 84 422 497
Tax on profit/loss for the period -36 -22 -135 -149
Profit/loss for the period 123 62 287 348
Other comprehensive income
Items transferred or that can be transferred to profit or loss
Translation differences for the year from the translation of foreign operations 21 -13 -89 -55
Change in hedging reserve 2 171 169
Items that cannot be transferred to profit or loss
Revaluation of defined-benefit pensions -77 248 171
Tax attributable to items in other comprehensive income 17 0 -92 -75
Comprehensive income for the period 84 51 525 558
Comprehensive income for the period attributable to:
Equity holders of the parent 82 51 519 549
Non-controlling interests 3 -1 5 9
Comprehensive income for the period 84 51 525 558
Earnings per share for the period, SEK 0.61 0.31 1.42 1.73
Order
Orderintake 3 469 3 236 14 249 14 482
Order backlog 7 135 6 502 7 092
Number of shares in parent company, after reversed split* 201,566,598 201,566,598 201,566,598 201,566,598

CONSOLIDATED INCOME STATEMENT AND STATEMENT OF COMPREHENSIVE INCOME, SUMMARY

* In the third quarter of 2015, a reverse 1:2 split of the company's shares was carried out, following which there are 201,566,598 shares. Earnings per share from previous periods have been recalculated in this interim report.

SEK MIL. Jan-Mar
2016
Jan-Mar
2015
Jan-Dec
2015
Apr 2015
-Mar 2016
Adjustments relating to special costs 20 96 76
Adjusted operating profit 175 172 878 881

CONSOLIDATED BALANCE SHEET, SUMMARY

SEK MIL. 31 Mar 2016 31 Mar 2015 31 Dec 2015
Goodwill 7,239 7,016 7,211
Other non-current assets 141 367 219
Total non-current assets 7,379 7,386 7,429
Trade receivables 2,041 1,829 2,165
Income accrued but not invoiced 1,001 854 813
Other current assets 479 322 415
Cash and cash equivalents 390 991 573
Total current assets 3,911 3,996 3,967
Total assets 11,290 11,379 11,396
Equity 3,640 3,357 3,555
Non-current liabilities 2,874 3,814 2,877
Trade payables 1,226 1,104 1,399
Income invoiced but not accrued 1,328 1,278 1,287
Current liabilities 2,222 1,826 2,278
Total liabilities 7,650 8,022 7,842
Total equity and liabilities 11,290 11,379 11,396
Of which interest-bearing liabilities 2,805 3,397 3,005
Equity attributable to:
Equity holders of the parent 3,632 3,349 3,543
Non-controlling interests 9 8 11
Total equity 3,640 3,357 3,555

STATEMENT OF CHANGES IN EQUITY

SEK MIL. 31 Mar 2016 31 Mar 2015 31 Dec 2015
Consolidated equity
Opening balance 3,555 3 ,06 3,306
Comprehensive income for the period 84 51 525
Dividend -277
Cost shareholder programme 1 1
Closing balance 3,640 3,357 3,555

CONSOLIDATED CASH FLOW STATEMENT, SUMMARY

SEK MIL. Jan-Mar
2016
Jan-Mar
2015
Jan-Dec
2015
Cash flow from operating activities
Profit/loss before tax 159 84 422
Adjustment for non-cash items -12 5 278
Income taxes paid -30 -3 -10
Changes in working capital -105 203 150
Cash flow from operating activities 13 289 841
Investing activities
Acquisition of subsidiaries and businesses -11 -66 -235
Other -1 1 -27
Cash flow from investing activities -13 -65 -262
Financing activities
Repayment of loans from Group companies -54
Repayment of loan -200 -3 441
New loan 3 002
Payment in connection with refinancing 0 -3 -6
Change in utilisation of overdraft facility -46
Dividend paid -277
Cash flow from financing activities -200 -57 -767
Cash flow for the period -200 167 -189
Cash and cash equivalents at start of year 573 828 828
Translation difference in cash and cash equivalents 17 -4 -66
Cash and cash equivalents at end of period 390 991 573

OPERATING CASH FLOW

SEK MIL. Jan-Mar
2016
Jan-Mar
2015
Jan-Dec
2015
Operating profit/loss 175 152 782
Depreciation and amortisation 6 5 21
Other adjustments for non-cash items -17 -10 62
Capital expenditure -1 1 -27
Changes in working capital -105 203 150
Operating cash flow 57 352 988
PARENT COMPANY INCOME STATEMENT, SUMMARY
------------------------------------------ --
Jan-Mar Jan-Mar Jan-Dec
SEK MIL. 2016 2015 2015
Net sales 71
Selling and administrative expenses -17 -13 -103
Operating profit/loss -17 -13 -32
Net financial items -3 4 -111
Profit/loss before tax -20 -9 -143
Net Group contribution 490
Transfer to/from untaxed reserves -78
Profit/loss before tax -20 -9 269
Tax on profit/loss for the period -81
Profit/loss for the period -20 -9 188
PARENT COMPANY BALANCE SHEET, SUMMARY
SEK MIL. 31 Mar
2016
31 Mar
2015
31 Dec
2015
Shares in subsidiaries 7,341 7,341 7 341
Deferred tax asset 8
Total non-current assets 7,341 7,349 7,341
Receivables from Parent company 54
Receivables from Group companies 2,572 2,532 1,897
Current receivables 70 3 45
Total current receivables 2,642 2,589 1,942
Cash and bank balances 280 891 456
Total current assets 2,923 3,480 2,397
Total assets 10,264 10,829 9,739
Restricted equity 4 4 4
Non-restricted equity 4,576 4,673 4,595
Equity 4,580 4,677 4,599
Untaxed reserves 78 78
Provisions 5
Bond loan 3,390
Liabilities to credit institutions 2,700 2,700
Total non-current liabilities 2,700 3,390 2,700
Short-term loans 100 300
Liabilities to Group companies 2,692 2,722 1,920
Current liabilities 114 36 142
Total current liabilities 2,906 2,758 2,362
Total equity and liabilities 10,264 10,829 9,739
Of which interest-bearing liabilities 2,800 3,390 3,000
Number of shares 201,566,598 403,133,196 201,566,598

Quarterly data

PROFIT/LOSS IN SEK MIL. Jan-Mar
2016
Oct-Dec
2015
Jul-Sept
2015
Apr-Jun
2015
Jan-Mar
2015
Jan-Dec
2015
Jan-Dec
2014
Net sales 3,427 3,919 3,302 3,660 3,325 14,206 12,000
Production costs -2,948 -3,272 -2,821 -3,135 -2,854 -12,081 -10,173
Gross profit/loss 479 647 481 525 471 2,124 1,827
Administrative and selling expenses -305 -372 -312 -339 -318 -1,342 -1,123
Operating profit /loss 175 275 168 187 152 782 705
Adjustment of costs of a specific nature 33 27 17 20 96 54
Operating profit/loss after adjustment of costs of a
specific nature 175 308 195 203 172 878 759
Net financial items -15 -202 -32 -58 -69 -360 -265
Profit/Loss after financial items (EBT) 159 74 136 129 84 422 440
Tax -36 -18 -28 -68 -22 -135 -120
Profit/loss for the period 123 56 109 61 62 287 320
BALANCE SHEET IN SEK MIL. 31 Mar
2016
31 Dec
2015
30 Sept
2015
30 Jun
2015
31 Mar
2015
31 Dec
2015
31 Dec
2014
Goodwill 7,239 7,211 7,185 7,120 7,016 7,211 6,940
Other non-current assets 141 219 313 342 367 219 386
Current assets 3,521 3,395 3,536 3,334 3,005 3,395 3,911
Cash and cash equivalents 390 573 408 715 991 573 828
Total assets 11,290 11,396 11,443 11,512 11,379 11,395 11,064
Equity 3,640 3,555 3,306 3,152 3,357 3,555 3,306
Borrowings 2,700 2,700 3,420 3,374 3,390 2,700 3,441
Other non-current liabilities 174 177 330 407 424 177 421
Current liabilities 4,776 4,964 4,389 4,579 4,209 4,964 3,897
Total equity and liabilities 11,290 11,396 11,443 11,512 11,379 11,396 11,064
CASH FLOWS IN SEK MIL. Jan-Mar
2016
Oct-Dec
2015
Jul-Sept
2015
Apr-Jun
2015
Jan-Mar
2015
Jan-Dec
2015
Jan-Dec
2014
Cash flow from operating activities 13 694 -201 59 289 841 659
Cash flow from investing activities -13 -58 -95 -44 -65 -262 -136
Cash flow from financing activities -200 -431 -1 -279 -57 -767 -545
Cash flow for the period -200 205 -296 -264 167 -189 -22
KEY FIGURES
Operating margin, % 5.1 7.0 5.1 5.1 4.6 5.5 5.9
Adjusted operating margin, % 5.1 7.9 5.9 5.6 5.2 6.2 6.3
Profit margin, % 4.6 1.9 4.1 3.5 2.5 3.0 3.7
Return on equity,* % 9.7 8.4 12.1 10.4 10.8 8.4 9.1
Net debt 2,416 2,433 2,972 2,675 2,441 2,433 2,595
Net debt/EBITDA, LTM 2.7 2.7 3.4 3.2 3.0 2.7 3.3
Cash conversion,* % 85 125 113 124 128 125 128
Interest coverage ratio 11.7 4.3 2.7 2.3 1.9 2.5 2.2
Equity/assets ratio, % 32.2 31.2 28.9 27.4 29.5 31.2 29.9
Order intake 3,469 3,886 3,458 3,669 3,236 14,249 12,149
Order backlog 7,135 7,092 7,099 6,875 6,502 7,092 6,580
Average no. of employees 9,419 9,359 9,374 8,874 8,798 9,359 8,213
Net sales per employee 0.366 0.419 0.352 0.412 0.378 1.518 1.461
Administrative expenses as % of sales 8.9 9.5 9.5 9.3 9.6 9.4 9.4
Working capital as % of sales -7.2 -7.9 -5.7 -8.5 -8.6 -7.9 -7.1
Earnings per share after reversed split 0.61 0.28 0.54 0.30 0.31 1.42 1.59
* Last twelwe month calculation

NOTES

NOTE 1. ACCOUNTING POLICIES

This interim report for the group has been prepared in accordance with IAS 34 Interim Reporting and appropriate sections of Chapter 9, Interim Reporting, of the Swedish Annual Accounts Act. The parts of the interim report that relate to the parent company have been prepared in accordance with Section 9, Interim Reporting, of the Swedish Annual Accounts Act.

Unless otherwise stated, the accounting principles and calculation methods that have been used in the interim report correspond to those applied in preparing the most recent annual report. New and amended IFRS standards and interpretations from the IFRS Interpretations Committee that apply from 1 January 2015 have no significant effect on Bravida Holding AB's financial reporting.

NOTE 2. BUSINESS COMBINATIONS

Bravida's segments are countries, i.e. Sweden, Norway, Denmark and Finland.

NET SALES BY COUNTRY

SEK MIL. Jan-Mar
2016
Distribution Jan-Mar
2015
Distribution Jan-Dec
2015
Distribution
Sweden 2,098 61% 2,001 60% 8,583 60%
Norway 657 19% 821 25% 3,173 22%
Denmark 510 15% 510 15% 2,116 15%
Finland* 162 5% 0% 358 3%
Group and eliminations -1 -8 -24
Total 3,427 3,325 14,206

OPERATING PROFIT/LOSS, OPERATING MARGIN AND PROFIT/LOSS BEFORE TAX

SEK MIL. Jan-Mar
2016
Margin Jan-Mar
2015
Margin Jan-Dec
2015
Margin
Sweden 113 5.4% 97 4.9% 480 5.6%
Norway 38 5.8% 49 6.0% 256 8.1%
Denmark 18 3.5% 25 4.8% 108 5.1%
Finland* -3 -1.8% -3 0 0.0%
Group 8 -15 -62
Operating profit/loss 175 5.1% 152 4.6% 782 5.5%
Adjustments (specific costs)** 20 96
Adjusted operating profit/loss 175 5.1% 172 5.2% 878 6.2%
Net financial items -15 -49 -227
Revaluation of currency and interest hedges -20 -133
Profit/loss before tax 159 84 422
AVERAGE NUMBER OF EMPLOYEES Jan-Mar
2016
Jan-Mar
2015
Jan-Dec
2015
Sweden 5,136 5,032 5,102
Norway 2,348 2,333 2,359
Denmark 1,482 1,364 1,446
Finland* 383 387
Group 70 69 65
Total 9,419 8,798 9,359

* Finland only included a part of the financial year 2015.

** Specicif costs have only been charged to the group segment.

NOTE 3. SPECIFIC COSTS

Specific costs are costs that are limited in time and relate mainly to improvement programmes, acquisition costs and the IPO.

NOTE 4. SEASONAL VARIATIONS

Bravida's business is affected by seasonal variations in the construction industry and employees' annual holiday. Bravida usually has a lower level of activity in the third quarter as it is the main holiday period.

NOTE 5. ACQUISITION OF OPERATIONS (see page 4 regarding acquisitions)

Bravida made the following acquisitions during the period January to March 2016:

Acquired unit Country Type Month of
acquisition
Percentage
of votes
No. of
employees
Estimated
annual sales
in SEK MIL.
Heating and plumbing business, Oslo Norway Company January 100% 35 69
Electrical business, Jutland Denmark Assets and
liabilities
March 100% 25 38

Effects of acquisitions in 2016

Acquisitions have the following effects on consolidated assets and liabilities

Fair value recognised in the Group
SEK MIL.
Intangible assets 1,766
Other current assets 9,849
Cash and cash equivalents 4,154
Non-current liabilities -321
Current liabilities -14,230
Sum net identifiable assets and liabilities 1,218
Consolidated goodwill 12,662
Aquisition price 13,880
Cash and cash equivalents (acquired) 4,154
Net effect on cash and cash equivalents 9,726
Calculation of cost
-- -- --------------------- --
Cash consideration paid 10,365
Consideration recognised as a liability 3,515
Aquisition price 13,880

NOTE 6. FINANCIAL INSTRUMENTS

Currency and interest hedges have been valued by an external party using the cash flow model, which is based on observable data for the currency and fixed-income markets.

The fair value of interest rate hedges are calculated using market value on the basis of listed prices. Based on the input data used, valuation can be classified as follows:

− Level 1 refers to fully observable data, unadjusted listed prices on an active market for identical assets and liabilities to which the company has access at the time of valuation.

  • − Level 2 refers to observable data, other than the listed prices of level 1, which is directly or indirectly observable.
  • − Level 3 refers to non-observable data for assets or liabilities. An asset or liability is included in its entirety in one of the three levels, based on the lowest level of input data that is material to the valuation.

Currency and interest hedges of the Group and the parent company which were ended during 2015 belonged to level 2.

Stockholm, 28 April 2016 Bravida Holding AB

Mattias Johansson CEO and Group President

This interim report has not been reviewed by Bravida's auditors. Bravida Holding AB publishes this interim report in compliance with the Swedish Securities Market Act and/or the Swedish Financial Instruments Trading Act. The information was submitted for publication on 28 April 2016 at 07.30 CET.

FOR FURTHER INFORMATION, PLEASE CONTACT:

Mattias Johansson, CEO and Group President E-mail: [email protected] Telephone: +46 8 695 20 00

Nils-Johan Andersson, CFO

E-mail: [email protected] Telephone: +46 70 668 50 75

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

2016 FINANCIAL REPORTING DATES

Annual General Meeting 3 May 2016
Interim report for second quarter 2016 22 July 2016
Interim report for third quarter of 2016 28 October 2016

The Annual General Meeting will be held on 3 May at 3 p.m. CET at 7A Konferens, Odengatan 65, Stockholm.

DEFINITIONS

FINANCIAL DEFINITIONS

CASH CONVERSION

12-month EBITDA +/- change in working capital and investments in machinery and equipment in relation to 12-month EBIT.

NET SALES

Net sales are recorded in accordance with the principle of percentage-ofcompletion method. These revenues are recognised in proportion to the degree of completion of projects.

NET DEBT

Interest-bearing liabilities less cash and cash equivalents.

OPERATING CASH FLOW

Operating profit/loss adjusted for noncash items, investments in machinery and equipment and changes in working capital.

ORDER INTAKE

The value of projects received and changes to existing projects during the period in question.

ORDER BACKLOG

The value of remaining, not yet accrued, project revenues from orders on hand at the end of the period.

INTEREST COVERAGE RATIO

Profit/loss after financial items, plus interest charges, divided by interest expenses.

OPERATING MARGIN

Operating profit in percentage of net sales.

EQUITY/ASSETS RATIO

Equity plus, in the parent company, the equity share of untaxed reserves, as a percentage of total assets at year-end.

PROFIT MARGIN

Profit/loss after financial items as a percentage of net sales.

OPERATIONAL DEFINITIONS

NUMBER OF EMPLOYEES

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

INSTALLATION/CONTRACTING

The installation and refurbishment of technical systems in properties, facilities and infrastructure.

SERVICE

The operation, maintenance and minor refurbishment of installations in properties, facilities and infrastructure.

ELECTRICAL

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

HVAC

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

HEATING & PLUMBING

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

BRAVIDA OVERVIEW

WE BRING BUILDINGS TO LIFE

Bravida is a leading multi-technical service provider in the Nordics, with around 9,000 employees and annual sales of around SEK 14,000 million. Bravida provides specialist services and integrated solutions in the installation and service of three main areas of technology: electrical, heating & plumbing and HVAC (heating, ventilation and air conditioning). It also offers modern facility management services, fire and security systems technology, sprinkler systems, cooling and project management services for the construction and property industries.

Bravida is present in 140 locations around the the Nordic region, offering everything from integrated solutions with turnkey management, through longterm service agreement to smaller-scale contracting and servicing. It has both private and public sector customers.

Bravida's shares are listed on Nasdaq Stockholm since October 16 2015.

"A leading multi-technical service provider in the Nordics"

BREAKDOWN OF INCOME IN 2015

TECHNICAL AREA PERCENTAGE OF BRAVIDA'S SALES

INCOME BY GEOGRAPHICAL MARKET IN 2015

TECHNICAL AREA
Servicing Installation Electrical Heating & plumbing HVAC Specialist areas
Sweden 45% 55% 45% 28% 19% 8%
Norway 51% 49% 74% 15% 3% 8%
Denmark 44% 56% 56% 23% 21%
Finland 24% 76% 32% 35% 22% 11%

INSTALLATION/SERVICE PERCENTAGE OF BRAVIDA'S SALES

WE BRING BUILDINGS TO LIFE

HEADQUARTERS

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

SWEDEN SOUTH

Bravida Sverige AB Box 40 431 21 Mölndal Street address: Alfagatan 8 Sweden Telephone: +46 31 709 51 00 www.bravida.se

FINLAND

Bravida Finland Oy Ajomiehentie 1 00390 Helsinki Finland Telephone: +358 9 751 6060 www.bravida.fi

SWEDEN NORTH

Bravida Sverige AB Box 818 721 22 Västerås Street address: Betonggatan 1 Sweden Telephone: +46 21 15 48 00 www.bravida.se

NORWAY

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

SWEDEN STOCKHOLM

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

DENMARK

Bravida Danmark A/S Park Allé 373 2605 Brøndby Denmark Telephone: +45 4322 1100 www.bravida.dk

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