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H&M Hennes & Mauritz

Quarterly Report Sep 27, 2012

2920_10-q_2012-09-27_f10dd50b-c0a2-4bd4-a50a-3bee62352f36.pdf

Quarterly Report

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H & M HENNES & MAURITZ AB NINE-MONTH REPORT

1 December 2011 – 31 August 2012

NINE MONTHS

  • The H&M Group's sales including VAT increased by 11 percent in local currencies and in SEK and amounted to SEK 103,018 m (92,619) in the first nine months of the financial year. Sales in comparable units increased by 2 percent. Sales excluding VAT increased by 12 percent to SEK 88,297 m (79,047).
  • Profit after financial items increased by 11 percent and amounted to SEK 15,649 m (14,140). Group profit after tax was SEK 11,580 m (10,464), corresponding to SEK 7.00 (6.32) per share.

THE THIRD QUARTER

  • The H&M Group's sales including VAT increased by 10 percent in local currencies in the third quarter. Sales in comparable units were unchanged. Converted into SEK, sales excluding VAT amounted to SEK 28,806 m (26,912), an increase of 7 percent.
  • Gross profit amounted to SEK 16,771 m (15,766), corresponding to a gross margin of 58.2 percent (58.6).
  • Profit after financial items increased to SEK 4,895 m (4,850). Group profit after tax was SEK 3,622 m (3,589), corresponding to SEK 2.19 (2.17) per share.
  • Sales and profits in the third quarter have been affected by large negative currency translation effects. This has led to a negative impact of approximately SEK 200 m on profits after financial items compared to the third quarter 2011.

  • H&M is ramping up the pace of expansion. The expansion plan for the financial year 2012 has been increased to around 300 new stores net from 275 previously planned.
  • H&M's first stores in Latvia and Malaysia were very well received at the openings in September.
  • Sales in the period 1 25 September 2012 increased by 14 percent in local currencies compared to the same period last year (calendar adjusted).
  • Chile will become H&M's first market south of the equator when the first H&M store opens in Santiago de Chile during the first half of 2013.
  • Lithuania will become a new H&M market in autumn 2013 when the first H&M stores open in Vilnius.

Comments by Karl-Johan Persson, CEO

"H&M continued to gain market share and increased sales by 10 percent in local currencies in the quarter which proves that we have an attractive offering that is appreciated by customers worldwide. Conditions in the fashion retail industry continued to be challenging in many markets – both as regards the weather and the macroeconomic climate. The profit increase in the third quarter was damped by large negative currency translation effects. But viewed over the nine-month period, profit after financial items increased by 11 percent to more than SEK 15.6 billion.

We are continuing our long-term work by constantly making our customer offering even stronger and at the same time building for the future with many new initiatives such as & Other Stories, a new fashion brand that will be launched in separate stores and online during spring 2013. The new brand is aimed at women with an interest in fashion who want to create their own personal style, and focuses on the total look. & Other Stories will offer a broad range of shoes, bags, jewellery, beauty products, lingerie and clothes – everything in carefully selected qualities with great attention to details.

We see significant opportunities for continued growth both in stores and online. We are ramping up the rate of expansion for full-year 2012 to 300 new stores net from the previously planned 275. We are looking forward to taking our first step into the southern hemisphere next year by opening our first store in South America, which will be a flagship store in Santiago de Chile. The online market is increasingly growing, with particularly strong growth in mobile shopping via smartphones and tablets. To accommodate this rapid development, from as early as the beginning of next year we will also offer a completely mobile adapted H&M shop online in H&M's existing eight online markets. Meantime, we have intensified preparations for the rollout of H&M shop online to other markets in the Group. These investments – and as we need more time for the launch of our online shop for the US – mean that the launch of H&M shop online in the US has been moved to summer 2013."

Sales and store openings

In the first nine months of the financial year, sales including VAT increased by 11 percent in local currencies. Sales in comparable units increased by 2 percent. Converted into SEK, sales including VAT increased by 11 percent to SEK 103,018 m (92,619). Sales excluding VAT increased by 12 percent to SEK 88,297 m (79,047).

In the third quarter, sales including VAT increased by 10 percent in local currencies. Sales in comparable units were unchanged. Converted into SEK, sales increased by 7 percent to SEK 33,568 m (31,511). Sales excluding VAT increased by 7 percent to SEK 28,806 m (26,912).

The Group opened 181 (136) stores and closed 24 (17) stores during the nine-month period. The total number of stores in the Group as per 31 August 2012 thus amounted to 2,629 (2,325), of which 78 franchise stores, 55 COS stores, 55 Monki stores, 21 Weekday stores and 4 Cheap Monday stores.

Results for the nine months

Gross profit for the Group for the first nine months amounted to SEK 51,854 m (46,997), an increase of 10 percent. This corresponds to a gross margin of 58.7 percent (59.5).

The operating profit amounted to SEK 15,221 m (13,714), an increase of 11 percent. This corresponds to an operating margin of 17.2 percent (17.3).

Operating profit for the nine-month period has been charged with depreciation amounting to SEK 2,761 m (2,465).

Consolidated net interest income was SEK 428 m (426).

Profit after financial items amounted to SEK 15,649 m (14,140), an increase of 11 percent.

The Group's profit after an estimated tax rate of 26.0 percent (26.0) was SEK 11,580 m (10,464) for the nine-month period, which represents earnings per share of SEK 7.00 (6.32), an increase of 11 percent.

Return on shareholders' equity, rolling twelve months, was 44.3 percent (41.1) and return on capital employed, rolling twelve months, was 58.2 percent (54.6).

Results for the third quarter

Gross profit for the Group for the third quarter amounted to SEK 16,771 m (15,766), an increase of 6 percent. This corresponds to a gross margin of 58.2 percent (58.6).

Operating profit for the third quarter amounted to 4,802 m (4,707). This corresponds to an operating margin of 16.7 percent (17.5).

Profit after financial items amounted to SEK 4,895 m (4,850).

Profit after tax was SEK 3,622 m (3,589), corresponding to SEK 2.19 (2.17) per share.

NINE MONTHS NINE MONTHS
Q3
Q3
2012 2011 2012 2011
(SEK m)
Net sales 88,297 79,047 28,806 26,912
Gross profit 51,854 46,997 16,771 15,766
gross margin, % 58.7 59.5 58.2 58.6
Operating profit 15,221 13,714 4,802 4,707
operating profit, % 17.2 17.3 16.7 17.5
Net financial items 428 426 93 143
Profit after financial items 15,649 14,140 4,895 4,850
Tax -4,069 -3,676 -1,273 -1,261
Profit for the period 11,580 10,464 3,622 3,589
Earnings per share, SEK 7.00 6.32 2.19 2.17

Comments on the third quarter

In the quarter, H&M continued to gain market share in a very challenging market, which proves that H&M's strong offering is appreciated by customers worldwide. Sales increased by 10 percent in local currencies and were unchanged in comparable units. Converted into SEK, sales including VAT increased by 7 percent. Conditions for the fashion retail industry continued to be challenging in many markets in the third quarter – both as regards the weather and the macroeconomic climate, with austerity measures and restrained consumption. The quarter started with two months of strong sales development in June and July, while sales in August were lower than planned. The company considers weaker sales in August to have been primarily due to the extreme heat wave in a number of markets in Europe.

In the quarter, the gross margin amounted to 58.2 percent (58.6). H&M's gross margin is a result of many different factors, internal as well as external, and is also affected by the decisions that H&M makes in line with its strategy to always have the best customer offering in each individual market. For purchases made for the third quarter, an easing of cotton prices had a neutral to positive effect on purchasing costs compared to the corresponding purchasing period the previous year. This has, however, been offset to some extent by cost inflation, primarily in Asia and by a stronger US dollar.

Markdowns in relation to sales were at the same level as in the corresponding quarter last year.

H&M's long-term investments - aimed at broadening the Group's total offering continues including work on the new store chain & Other Stories which will be launched in spring 2013. These long-term investments represented a slightly higher proportion of cost in relation to sales in the third quarter compared to the second quarter 2012.

Cost control in the Group remains good. Selling and administrative expenses in the quarter amounted to SEK 11,969 m (11,059), an increase of 8 percent which is mainly explained by the expansion. In local currencies, the increase was 11 percent.

During the third quarter, the strong appreciation of the Swedish krona primarily against the euro, led to large negative currency translation effects on sales and profits in the quarter when converting local currencies into SEK, H&M's reporting currency. Profit after financial items has consequently been negatively affected by approximately SEK 200 m compared to the third quarter 2011.

The stock-in-trade increased by 1 percent compared to the same time last year and amounted to SEK 13,501 m (13,310). In local currencies, the increase was 3 percent. The level and the balance of the stock-in-trade as at 31 August 2012 are deemed to be good. The stock-in-trade represents 11.3 percent (12.2) of sales excluding VAT for rolling twelve month period. The stock-in-trade was 25.5 percent (24.9) of total assets.

Financial position and cash flow

Consolidated total assets as per 31 August 2012 amounted to SEK 52,974 m (53,532), a decrease of 1 percent compared to the same time the previous year.

The current operations generated a positive cash flow of SEK 13,044 m (11,226). Cash flow for the period was also affected by dividends by SEK -15,723 m (-15,723), investments in fixed assets of SEK -4,313 m (-3,288) and by changes in short-term investments with a duration of four to twelve months of SEK 5,525 m (4,791). During the nine-month period, the Group generated a cash flow of SEK -1,454 m (-3,024). Liquid funds and short-term investments thus amounted to SEK 13,552 m (16,895).

The equity/assets ratio was 72.3 percent (71.4) and the share of risk-bearing capital was 74.0 percent (72.9).

Shareholders' equity apportioned on the outstanding 1,655,072,000 (1,655,072,000) shares as per 31 August 2012 was SEK 23.13 (23.09).

Expansion

H&M remains positive as regards to the future expansion and the Group's business opportunities.

H&M's growth target remains intact. The growth target is to increase the number of stores by 10 – 15 percent per year with continued high profitability, while at the same time increasing sales in comparable units.

For the 2011/2012 financial year the expansion plan is being ramped up to 300 new stores net from the previously planned 275. China and the US are expected to be the largest expansion markets for H&M in 2012. There are also still great opportunities for expansion in markets such as Russia, Italy, Poland and the UK.

In 2012 five new markets will be added. H&M opened its first H&M store in Bulgaria in March and in Latvia and Malaysia in September. Thailand will open its first H&M store via franchise by the end of September. The first H&M store in Mexico will open towards the end of the financial year.

Expansion continues for the Group's other brands COS, Monki, Weekday and Cheap Monday. COS, for example, will open stores in six new markets in 2012. In the third quarter the first COS stores opened in Poland, Hong Kong and Austria, while Weekday opened its first store in the Netherlands. During the autumn COS and Monki will open their first stores on the Chinese mainland and Kuwait will also get its first COS store (via franchise). During the spring 2013, COS will open its first store in Norway, Monki and Weekday will open its first stores in Japan and Monki will open its first store in France. In addition to this, Weekday will launch online shopping in 18 countries in 2013. H&M Home will also continue to expand.

In spring 2013 the Group will launch & Other Stories, a new fashion brand that will be launched in separate stores and online in selected markets in Europe. The new brand focuses on the total look and is aimed at women with an interest in fashion who want to create their own personal style. & Other Stories will offer a broad range of shoes, bags, jewellery, beauty products, lingerie and clothes in a wide range of prices in a higher price segment with carefully selected qualities and great attention to details. As with the rest of the H&M Group, & Other Stories will continue to offer the best price for comparable items. The various collections are being created by a group of in-house designers from studios in Paris and Stockholm.

The online market is increasingly growing, with particularly strong growth in mobile shopping via smartphones and tablets. To accommodate this rapid development, from as early as the beginning of next year the Group will also offer a completely mobile adapted H&M shop online in H&M's existing eight online markets. Meantime, H&M has intensified work on the rollout of H&M shop online to other markets in the Group. As a result of these investments – and as more time is needed to adapt H&M shop online for the US market – the launch of H&M shop online in the US has been moved from autumn 2012 to summer 2013.

As previously communicated, the first H&M store in South America will open in Santiago de Chile during the first half of 2013. The store will be a flagship store in the best location in the Costanera Center shopping mall.

The first three H&M stores in Tallinn, Estonia will open in autumn 2013. During autumn 2013 the first three H&M stores will also open in Vilnius in Lithuania. As communicated previously, Indonesia will become a new franchise market in 2013.

Tax

For the financial year 2011/2012 the tax rate is expected to be in the range of 25 – 26 percent, depending on the results of the subsidiaries in each country.

Parent company

The parent company's external sales amounted to SEK 5 m (4) for the first nine months of the financial year. Profit after financial items amounted to SEK 2,824 m (3,741). Investments in fixed assets amounted to SEK 87 m (77).

Comments on the current quarter

Sales in the period 1 – 25 September 2012 increased by 14 percent in local currencies compared to the same period last year (calendar adjusted).

Accounting principles

The Group applies the International Financial Reporting Standards (IFRS) as adopted by the EU. This report has been prepared according to IAS 34 Interim Financial Reporting as well as the Swedish Annual Accounts Act.

The accounting principles and calculation methods applied in this report are unchanged from those used in the preparation of the Annual Report and Consolidated Financial Statements for 2010/2011 which is described in Note 1 – Accounting principles.

The parent company applies the Swedish Annual Accounts Act and the Swedish Financial Reporting Board's recommendation RFR 2 Accounting for Legal Entities, which essentially involves applying IFRS. In accordance with RFR 2 the parent company does not apply IAS 39 or IAS 38.57.

Risks and uncertainties

A number of factors may affect H&M's results and business. Most of these can be dealt with through internal routines, while certain others are affected more by external influences. There are risks and uncertainties related to fashion, weather situations, negative macro-economic changes, changes in consumer behaviour, climate changes, trade interventions, external factors in production countries and foreign currency, but also in connection with expansion into new markets, the launch of new concepts and how the brand is managed.

For a more detailed description of risks and uncertainties, refer to the Administration Report and to Note 2 in the Annual Report and Consolidated Accounts for 2011. There were no significant changes in risks and uncertainties during the period.

Key-ratio definitions

Return on equity: Profit for the period in relation to average shareholders' equity.

Return on capital employed: Profit after financial items plus interest expense in relation to average shareholders' equity plus average interest-bearing liabilities.

Share of risk-bearing capital: Shareholders' equity plus deferred tax liability in relation to the balance sheet total.

Equity/assets ratio: Shareholders' equity in relation to the balance sheet total.

Equity per share: Shareholders' equity divided by number of shares.

P/E ratio: Price per share divided by earnings per share.

Comparable units: Comparable units comprise the stores and the internet and catalogue sales countries that have been in operation for at least one financial year. H&M's financial year is from 1 December to 30 November.

All figures within parenthesis refer to the corresponding period or point of time the previous year.

CALENDAR

30 January 2013* Full-year report 2012, 1 December 2011 – 30 November 2012
  • 21 March 2013 Three-month report, 1 December 2012 28 February 2013
  • 23 April, at 3 p.m Annual General Meeting 2013, Victoriahallen, Stockholm International Fairs, Stockholm, Sweden
  • 19 June 2013 Six-month report, 1 December 2012 31 May 2013

* Please note that the date of the full-year report has been changed from 31 January 2013 to 30 January 2013.

Stockholm, 26 September 2012 Board of Directors

REVIEW REPORT

H & M Hennes & Mauritz AB (publ), corporate identity number 556042-7220

Introduction

We have reviewed the interim report for H & M Hennes & Mauritz AB (publ) as of 31 August 2012 and for the nine-month period which ended on this date. It is the responsibility of the Board of Directors and the Managing Director to prepare and present this interim report in accordance with IAS 34 and the Swedish Annual Accounts Act. Our responsibility is to express an opinion on this interim report based on our review.

Focus and scope of review

We conducted our review in accordance with the Swedish Standard on Review Engagements SÖG 2410, Review of Interim Financial Information Performed by the Independent Auditor of the Entity. A review consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review has a different focus and is substantially less in scope compared with the focus and scope of an audit conducted in accordance with the International Standards on Auditing and the generally accepted auditing practices.

The procedures performed in a review do not enable us to obtain a level of assurance that would make us aware of all significant matters that might be identified in an audit. Therefore, the opinion expressed based on a review does not provide the same level of assurance as an opinion expressed on the basis of an audit.

Conclusion

On the basis of our review, nothing has come to our attention that causes us to believe that the interim report, in all material aspects, was not prepared in accordance with IAS 34 and the Swedish Annual Accounts Act in the case of the Group and in accordance with the Annual Accounts Act in the case of the parent company.

Stockholm, 26 September 2012

Ernst & Young AB

Erik Åström Authorised Public Accountant

The information in this Interim Report is that which H & M Hennes & Mauritz AB (publ) is required to disclose under Sweden's Securities Market Act. It will be released for publication at 8.00 (CET) on 27 September 2012.

CONTACT PERSONS

Nils Vinge, IR +46-8-796 52 50
Jyrki Tervonen, CFO +46-8-796 52 77
Karl-Johan Persson, CEO +46-8-796 52 33
Switchboard +46-8-796 55 00

H & M Hennes & Mauritz AB (publ)

SE-106 38 Stockholm

Phone: +46-8-796 55 00, Fax: +46-8-24 80 78, E-mail: [email protected] Registered office: Stockholm, Reg. No. 556042-7220

H & M Hennes & Mauritz AB (publ) was founded in Sweden in 1947 and is quoted on NASDAQ OMX Stockholm. The company's business concept is to offer fashion and quality at the best price. In addition to H&M, the group includes the brands COS, Monki, Weekday and Cheap Monday as well as H&M Home. The H&M Group has more than 2,600 stores in 46 markets including franchise markets. In 2011, sales including VAT were SEK 128,810 million and the number of employees was more than 94,000. For further information, visit www.hm.com.

GROUP INCOME STATEMENT (SEK m)

1 Dec 2011- 1 Dec 2010- 1 June 2012- 1 June 2011- 1 Dec 2010-
31 Aug 2012 31 Aug 2011 31 Aug 2012 31 Aug 2011 30 Nov 2011
Sales including VAT 103,018 92,619 33,568 31,511 128,810
Sales excluding VAT 88,297 79,047 28,806 26,912 109,999
Cost of goods sold -36,443 -32,050 -12,035 -11,146 -43,852
GROSS PROFIT 51,854 46,997 16,771 15,766 66,147
Gross margin, % 58.7 59.5 58.2 58.6 60.1
Selling expenses -34,097 -30,888 -11,158 -10,292 -42,517
Administrative expenses -2,536 -2,395 -811 -767 -3,251
OPERATING PROFIT 15,221 13,714 4,802 4,707 20,379
Operating margin, % 17.2 17.3 16.7 17.5 18.5
Interest income 430 430 93 145 568
Interest expense -2 -4 0 -2 -5
PROFIT AFTER FINANCIAL ITEMS 15,649 14,140 4,895 4,850 20,942
Tax -4,069 -3,676 -1,273 -1,261 -5,121
PROFIT FOR THE PERIOD 11,580 10,464 3,622 3,589 15,821

All profit is attributable to the shareholders of the parent company H & M Hennes & Mauritz AB.

Earnings per share, SEK
Number of shares, thousands
7.00
1,655,072
6.32
1,655,072
2.19
1,655,072
2.17
1,655,072
9.56
1,655,072
Depreciation, total 2,761 2,465 921 831 3,262
of which cost of goods sold 310 277 103 93 366
of which selling expenses 2,284 2,037 763 687 2,698
of which administrative expenses 167 151 55 51 198

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME (SEK m)

TOTAL COMPREHENSIVE INCOME FOR THE PERIOD 9,894 9,765 1,759 4,268 15,703
OTHER COMPREHENSIVE INCOME -1,686 -699 -1,863 679 -118
Tax attributable to other comprehensive income -37 138 12 4 30
Change in hedging reserves 142 -530 -47 -14 -113
Translation differences -1,791 -307 -1,828 689 -35
Other comprehensive income
PROFIT FOR THE PERIOD 11,580 10,464 3,622 3,589 15,821
31 Aug 2012 31 Aug 2011 31 Aug 2012 31 Aug 2011 30 Nov 2011
1 Dec 2011- 1 Dec 2010- 1 June 2012- 1 June 2011- 1 Dec 2010-

All comprehensive profit is attributable to the shareholders of the parent company H & M Hennes & Mauritz AB.

GROUP BALANCE SHEET IN SUMMARY (SEK m)

31 Aug 2012 31 Aug 2011 30 Nov 2011
ASSETS
Fixed assets
Intangible fixed assets 1,272 1,125 1,035
Tangible fixed assets 17,503 16,083 17,393
Financial assets 2,036 1,750 1,842
20,811 18,958 20,270
Current assets
Stock-in-trade 13,501 13,310 13,819
Current receivables 5,110 4,369 4,822
Short-term investments, 4-12 months 1,408 3,372 6,958
Liquid funds 12,144 13,523 14,319
32,163 34,574 39,918
TOTAL ASSETS 52,974 53,532 60,188
EQUITY AND LIABILITIES
Equity 38,275 38,214 44,104
Long-term liabilities* 1,333 1,075 1,327
Current liabilities** 13,366 14,243 14,757
TOTAL EQUITY AND LIABILITIES 52,974 53,532 60,188

* Only provisions for pensions are interest-bearing.

** No current liabilities are interest-bearing.

CHANGE IN GROUP EQUITY IN SUMMARY (SEK m)

31 Aug 2012 31 Aug 2011 30 Nov 2011
Shareholders' equity at the beginning of the period 44,104 44,172 44,172
Adjustment of opening balance* - - -48
Total comprehensive income for the period 9,894 9,765 15,703
Dividend -15,723 -15,723 -15,723
Shareholders' equity at the end of the period 38,275 38,214 44,104

* Adjustment of pension obligations related to prior years.

GROUP CASH FLOW STATEMENT (SEK m)

1 Dec 2011- 1 Dec 2010-
31 Aug 2012 31 Aug 2011
Current operations
Profit after financial items* 15,649 14,140
Provisions for pensions 49 15
Depreciation 2,761 2,465
Tax paid -4,917 -3,819
Cash flow from current operations before changes
in working capital
13,542 12,801
Cash flow from changes in working capital
Current receivables -191 -146
Stock-in-trade -54 -1,867
Current liabilities -253 438
CASH FLOW FROM CURRENT OPERATIONS 13,044 11,226
Investment activities
Investment in intangible fixed assets -481 -74
Investment in tangible fixed assets -3,832 -3,214
Change in short-term investments, 4 - 12 months 5,525 4,791
Other investments 13 -30
CASH FLOW FROM INVESTMENT ACTIVITIES 1,225 1,473
Financing activities
Dividend -15,723 -15,723
CASH FLOW FROM FINANCING ACTIVITIES -15,723 -15,723
CASH FLOW FOR THE PERIOD -1,454 -3,024
Liquid funds at beginning of the financial year 14,319 16,691
Cash flow for the period -1,454 -3,024
Exchange rate effect -721 -144
Liquid funds at end of the period** 12,144 13,523

* Interest paid for the Group amounts to SEK 2 m (4).

** Liquid funds and short-term investments 4-12 months at the end of the period amounted to SEK 13,552 m (16,895).

SALES INCLUDING VAT AND NUMBER OF STORES BY COUNTRY

Nine months, 1 December - 31 August

SEK m SEK m Change in % No. of stores New Closed
COUNTRY 2012 2011 SEK Local
currency
31 Aug 2012 stores stores
Sweden 6,158 6,198 -1 -1 174 1
Norway 4,163 3,933 6 5 105 1
Denmark 3,152 3,039 4 6 91 1
United Kingdom 7,608 6,496 17 13 217 8 4
Switzerland 4,303 4,394 -2 -3 82 3 1
Germany 22,291 21,589 3 5 400 13 7
Netherlands 4,889 5,074 -4 -1 122 4
Belgium 2,443 2,318 5 8 70 5 1
Austria 3,507 3,439 2 4 67 2 1
Luxembourg 277 280 -1 1 10
Finland 1,829 1,767 4 6 50 5 2
France 7,249 6,677 9 11 175 8 1
USA 9,204 6,812 35 27 250 19 2
Spain 4,357 4,290 2 4 137 7 2
Poland 2,147 1,986 8 18 97 8
Czech Republic 552 515 7 13 27 3
Portugal 655 674 -3 -1 23
Italy 3,476 3,123 11 14 97 10
Canada 2,264 1,990 14 10 60 2
Slovenia 352 357 -1 1 12
Ireland 425 368 15 18 15
Hungary 438 350 25 39 24 4
Slovakia 241 176 37 40 12 2
Greece 631 555 14 16 24 2
China 3,803 2,441 56 33 109 27
Japan 1,692 1,013 67 54 19 4
Russia 1,537 1,097 40 42 34 15
South Korea 402 276 46 42 9 3
Turkey 321 201 60 71 8
Romania 440 193 128 144 16 5
Croatia 415 125 232 244 10 4
Singapore 302 1
Bulgaria 79 4 4
Franchise 1,416 873 62 59 78 11 3
Total 103,018 92,619 11 11 2,629 181 24

SALES INCLUDING VAT AND NUMBER OF STORES BY COUNTRY

Third quarter, 1 June - 31 August

SEK m SEK m Change in % No. of stores New Closed
COUNTRY Q3-2012 Q3-2011 SEK Local
currency
31 Aug 2012 stores stores
Sweden 2,080 2,120 -2 -2 174
Norway 1,437 1,403 2 4 105
Denmark 987 1,021 -3 4 91 1
United Kingdom 2,490 2,260 10 7 217 3 1
Switzerland 1,350 1,453 -7 1 82 1
Germany 6,933 7,265 -5 1 400 7 4
Netherlands 1,473 1,674 -12 -5 122 2
Belgium 782 772 1 9 70
Austria 1,099 1,117 -2 6 67 1
Luxembourg 84 91 -8 -1 10
Finland 646 649 0 7 50 2 1
France 2,321 2,207 5 13 175 2
USA 3,183 2,382 34 25 250 11
Spain 1,368 1,404 -3 4 137 1 1
Poland 700 688 2 13 97 2
Czech Republic 180 177 2 13 27
Portugal 215 230 -7 0 23
Italy 1,088 974 12 20 97 3
Canada 808 741 9 6 60 1
Slovenia 114 117 -3 4 12
Ireland 137 125 10 18 15
Hungary 148 119 24 42 24 1
Slovakia 81 58 40 47 12
Greece 200 190 5 12 24 1
China 1,277 861 48 26 109 8
Japan 543 312 74 63 19
Russia 592 416 42 50 34 7
South Korea 133 104 28 27 9 2
Turkey 116 71 63 68 8
Romania 152 90 69 90 16 1
Croatia 155 63 146 161 10
Singapore 100 1
Bulgaria 44 4 1
Franchise 552 357 55 42 78 4 1
Total 33,568 31,511 7 10 2,629 62 8

FIVE YEAR SUMMARY

Nine months, 1 December - 31 August

2012 2011 2010 2009 2008
Sales including VAT, SEK m 103,018 92,619 92,174 85,939 73,193
Sales excluding VAT, SEK m 88,297 79,047 78,772 73,382 62,222
Change from previous year, % 11.7 0.3 7.3 17.9 12.1
Operating profit, SEK m 15,221 13,714 17,599 13,735 13,319
Operating margin, % 17.2 17.3 22.3 18.7 21.4
Depreciation for the period, SEK m 2,761 2,465 2,332 2,158 1,745
Profit after financial items, SEK m 15,649 14,140 17,830 14,111 14,076
Profit after tax, SEK m 11,580 10,464 13,194 10,230 10,205
Liquid funds and short-term investments, SEK m 13,552 16,895 21,362 16,238 17,786
Stock-in-trade, SEK m 13,501 13,310 10,545 10,215 7,930
Equity, SEK m 38,275 38,214 39,352 34,612 30,828
Number of shares, thousands* 1,655,072 1,655,072 1,655,072 1,655,072 1,655,072
Earnings per share, SEK* 7.00 6.32 7.97 6.18 6.17
Shareholders' equity per share, SEK* 23.13 23.09 23.78 20.91 18.63
Cash flow from current operations
per share, SEK* 7.88 6.78 9.78 6.26 7.23
Share of risk-bearing capital, % 74.0 72.9 75.8 76.2 75.1
Equity/assets ratio, % 72.3 71.4 72.3 72.8 73.5
Total number of stores 2,629 2,325 2,078 1,840 1,618
Rolling twelve months
Earnings per share, SEK* 10.23 9.64 11.69 9.26 8.98
Return on shareholders' equity, % 44.3 41.1 52.3 46.8 50.7
Return on capital employed, % 58.2 54.6 69.3 64.5 68.9

* Before and after dilution. The number of shares has been adjusted for all periods because of the two-for-one share split carried out by H&M in 2010.

Definition on key figures see page 5.

KEY RATIOS PER QUARTER

2009 2010 2011 2012
Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3
Sales including VAT, SEK m 27,587 32,758 29,095 31,604 31,475 34,792 28,708 32,400 31,511 36,191 32,503 36,947 33,568
Sales excluding VAT, SEK m 23,545 28,011 24,846 27,033 26,893 29,711 24,503 27,632 26,912 30,952 27,832 31,658 28,806
Change from previous year, % 13 6 7 2 14 6 -1 2 0 4 14 15 7
Operating profit, SEK m 4,700 7,909 4,978 6,965 5,656 7,060 3,408 5,599 4,707 6,665 3,526 6,893 4,802
Operating margin, % 20.0 28.2 20.0 25.8 21.0 23.8 13.9 20.3 17.5 21.5 12.7 21.8 16.7
Depreciation for the period, SEK m 722 672 772 783 777 729 808 826 831 797 911 929 921
Profit after financial items, SEK m 4,773 7,992 5,055 7,040 5,735 7,178 3,538 5,752 4,850 6,802 3,701 7,053 4,895
Profit after tax, SEK m 3,460 6,154 3,741 5,209 4,244 5,487 2,618 4,257 3,589 5,357 2,739 5,219 3,622
Liquid assets*, SEK m 16,238 22,025 26,200 18,992 21,362 24,858 24,355 15,207 16,895 21,277 22,029 13,543 13,552
Stock-in-trade, SEK m 10,215 10,240 8,402 8,562 10,545 11,487 10,822 10,414 13,310 13,819 12,397 11,299 13,501
Equity, SEK m 34,612 40,613 43,746 36,064 39,352 44,172 45,587 33,946 38,214 44,104 45,852 36,516 38,275
Earnings per share, SEK** 2.09 3.72 2.26 3.15 2.56 3.32 1.58 2.57 2.17 3.24 1.65 3.15 2.19
Equity per share, SEK** 20.91 24.54 26.43 21.79 23.78 26.69 27.54 20.51 23.09 26.65 27.70 22.06 23.13
Cash flow from current
operations per share, SEK** 1.91 4.60 3.25 4.30 2.23 3.42 0.46 4.70 1.62 3.75 1.34 5.11 1.43
Share of risk-bearing capital, % 76.2 78.5 80.8 75.9 75.8 76.2 81.4 73.0 72.9 74.9 79.1 73.5 74.0
Equity/assets ratio, % 72.8 74.7 77.2 71.8 72.3 74.6 79.9 71.3 71.4 73.3 77.6 71.5 72.3
Total number of stores 1,840 1,988 1,992 2,062 2,078 2,206 2,212 2,297 2,325 2,472 2,491 2,575 2,629
Rolling 12 months
Earnings per share, SEK** 9.26 9.90 10.61 11.22 11.69 11.29 10.61 10.03 9.64 9.56 9.63 10.21 10.23
Return on shareholders' equity, % 46.8 42.2 41.4 54.8 52.3 44.1 39.3 47.4 41.1 35.8 34.9 48.0 44.3
Return on capital employed, % 64.5 56.7 55.4 72.9 69.3 58.7 52.3 63.0 54.6 47.1 45.8 63.0 58.2
Stock-in-trade in % of turnover 10.2 10.1 8.2 8.3 9.9 10.6 10.0 9.6 12.2 12.6 10.9 9.6 11.3

* Liquid funds and short-term investments

** Before and after dilution. The number of shares has been adjusted for all periods because of the two-for-one share split carried out by H&M in 2010.

Definitions on key figures see page 5.

SEGMENT REPORTING (SEK m)

1 Dec 2011-
31 Aug 2012
1 Dec 2010-
31 Aug 2011
Nordic region
External net sales 12,202 12,037
Operating profit 350 301
Operating margin, % 2.9 2.5
Eurozone excluding Finland
External net sales 42,747 41,073
Operating profit 469 42
Operating margin, % 1.1 0.1
Rest of the World
External net sales 33,348 25,937
Operating profit 2,087 1,166
Operating margin, % 6.3 4.5
Group Functions
Net sales to other segments 45,720 43,465
Operating profit 12,315 12,205
Eliminations -45,720 -43,465
Net sales to other segments
Total
External net sales 88,297 79,047
Operating profit 15,221 13,714
Operating margin, % 17.2 17.3

PARENT COMPANY INCOME STATEMENT (SEK m)

1 Dec 2011- 1 Dec 2010- 1 June 2012- 1 June 2011- 1 Dec 2010-
31 Aug 2012 31 Aug 2011 31 Aug 2012 31 Aug 2011 30 Nov 2011
External sales excluding VAT 5 4 1 1 24
Internal sales excluding VAT* 5,295 4,456 1,762 1,709 6,958
GROSS PROFIT 5,300 4,460 1,763 1,710 6,982
Selling expenses -1,822 -1,473 -355 -315 -2,235
Administrative expenses -2,419 -1,899 -790 -641 -2,671
OPERATING PROFIT 1,059 1,088 618 754 2,076
Dividend from subsidiaries 1,660 2,554 113 532 14,224
Interest income 105 99 8 18 151
Interest expense 0 0 0 0 0
PROFIT AFTER FINANCIAL ITEMS 2,824 3,741 739 1,304 16,451
Year-end appropriations - - - - -9
Tax -306 -312 -165 -203 -596
PROFIT FOR THE PERIOD 2,518 3,429 574 1,101 15,846

* Includes royalty received from Group companies

PARENT COMPANY STATEMENT OF COMPREHENSIVE INCOME (SEK m)

1 Dec 2011- 1 Dec 2010- 1 June 2012- 1 June 2011- 1 Dec 2010-
31 Aug 2012 31 Aug 2011 31 Aug 2012 31 Aug 2011 30 Nov 2011
PROFIT FOR THE PERIOD 2,518 3,429 574 1,101 15,846
Other comprehensive income - - - - -
TOTAL COMPREHENSIVE INCOME FOR THE PERIOD 2,518 3,429 574 1,101 15,846

PARENT COMPANY BALANCE SHEET IN SUMMARY (SEK m)

ASSETS 31 Aug 2012 31 Aug 2011 30 Nov 2011
Fixed assets
Tangible fixed assets 446 418 441
Financial fixed assets 1,374 1,797 1,843
1,820 2,215 2,284
Current assets
Current receivables 1,410 709 10,675
Short-term investments, 4-12 months 904 2,264 5,038
Liquid funds 427 453 678
2,741 3,426 16,391
TOTAL ASSETS 4,561 5,641 18,675
EQUITY AND LIABILITIES
Equity 3,839 4,627 17,044
Untaxed reserves 128 119 128
Long-term liabilities* 240 223 240
Current liabilities** 354 672 1,263
TOTAL EQUITY AND LIABILITIES 4,561 5,641 18,675

* Relates to provisions for pensions.

** No current liabilities are interest-bearing.

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