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Earnings Release Feb 29, 2008

3024_rns_2008-02-29_2f37bb03-aee2-43c9-9f38-7c1eef30706e.pdf

Earnings Release

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SCRIBONA AB (publ) Corporate identification no. 556079-1419

Year END REPORT 2007 FOR THE SCRIBONA GROUP

Solna in February 29, 2008

Scribona in ongoing strategic discussions

  • n Net sales reached SEK 2,368 million (2,771) for the fourth quarter and SEK 8,069 million (9,016) for the full year.
  • n Operating profit was SEK -32 million (-40) for the fourth quarter and SEK -44 million (-135) for the full year. Operating profit includes impairment losses of SEK 28 million (16) on goodwill and other intangible assets, which was taken during the fourth quarter.
  • n Profit after tax in continuing operations for the fourth quarter was SEK -125 million (-67), equal to earnings per share of SEK -1.53 (-1.01). Profit after tax in continuing operations for the full year was SEK -166 million (-172), equal to SEK -2.03 (-3.13) per share. Deferred tax assets in the Swedish companies were written down by SEK 75 million.
  • n Profit after tax for the fourth quarter for discontinued operations, was SEK 7 million (-87), due to lower cost than anticipated for the shut-down of the danish operation. Profit after tax for the full year was SEK -16 million (-132).
  • n Profit after tax for the fourth quarter, including discontinued operations, was SEK -118 million (-153), equal to SEK -1.44 (-2.30) per share. Profit after tax for the full year was SEK -181 million (-304), equal to SEK -2.22 (-5.54) per share.
  • n Scribona is currently in the final stages of exclusive negotiations with regard to a potential purchase of the operating assets of Scribona. The negotiations may or may not lead to a final agreement between the parties and a further announcement will be made at such time as a conclusion to these discussions is reached.

Comments from the CEO

"The extensive restructuring programme implemented during 2007 has had an effect. Scribona has made improvements in the Group's continuing operations and reported an increase in operating profit of more than SEK 90 million."

"As we announced in December, Scribona has been approached by several parties, which reflects Scribona's strong brand, offering and customer base along with current market conditions and ongoing consolidation in the IT industry. The current exclusive negotiations are a result of those approaches and in their late stages. We will make a further announcement regarding their outcome when a final conclusion has been reached."

"Before amortization and impairment of goodwill and other intangible assets and excluding one-time items, operating profit for the fourth quarter was positive. The wind-down of the Danish operations was completed in the fourth quarter at a lower cost than anticipated."

"The market remains under pressure and Scribona is working with a sustained focus on reducing its costs, enhancing operating efficiency and strengthening its position in the Nordic market," says Fredrik Berglund, CEO of Scribona.

For additional information, contact:

Fredrik Berglund, President and CEO, telephone +46-(0)8-734 37 39 Hans-Åke Gustafsson, Chief Financial Officer, telephone +46-(0)8-734 35 34

Visit also: www.scribona.com

GROUP ORGANIZATION

The Scribona Group consists of the Parent Company and the Scribona business area with operations in Sweden, Finland and Norway.

The Swedish subsidiary Scribona Nordic AB handles the Group's entire flow of goods including purchasing, logistics and sales in Sweden, Finland and Norway. The local companies in Finland and Norway function as agents for Scribona Nordic AB and serve customers in their respective local markets.

GROUP DEVELOPMENT

Net sales and profit in continuing operations for the fourth quarter of 2007

Consolidated net sales totaled SEK 2,368 million (2,771).

Consolidated operating profit was SEK -32 million (-40), and was charged with impairment losses of SEK 5 million (16) on goodwill and SEK 23 million (-) on other intangible assets. Excluding these items, operating profit for the quarter was SEK -4 million (-24). Operating profit includes net foreign exchange losses of SEK 1 million (1).

Net financial items amounted to SEK -14 million (-17). Profit before tax was SEK -46 million (-58).

Cost for income tax is reported at SEK 79 million

(9). Deferred tax assets in the Swedish companies were written down by SEK 75 million.

Profit after tax in continuing operations is reported at SEK -125 million (-67), equal to earnings per share of SEK -1.53 (-1.01).

Net sales and profit in continuing operations for the full year 2007

Consolidated net sales reached SEK 8,069 million (9,016).

Consolidated operating profit was SEK -44 million (-135), and included net foreign exchange losses of SEK 3 million (15).

Net financial items amounted to SEK -37 million (-33), of which SEK 22 million (20) was attributable to interest cost and SEK 15 million (13) to foreign exchange losses on loans in foreign currency.

Profit before tax was SEK -80 million (-168).

Income tax is reported at SEK -85 million (-4). Deferred tax assets in the Swedish companies were written down by SEK 75 million. The tax expense is otherwise attributable to the subsidiaries in Finland and Norway, both of which reported a positive profit before tax as agents in their respective markets. See also Note 3, Income tax expense.

Profit after tax in continuing operations was SEK -166 million (-172), equal to earnings per share of SEK –2.03 (-3.13).

Discontinued operations

The wind-down of operations in Denmark was completed during 2007 following the sale of the Danish companies in December.

Carl Lamm, which was distributed to Scribona's stockholders during 2006, is included in the comparative figures through the third quarter of 2006.

Profit after tax in discontinued operations for the fourth quarter was SEK 7 million (In 2006: SEK -87 million in Denmark). Profit after tax in discontinued operations for the full year was SEK -16 million (In 2006: SEK -132 million, of which SEK -151 million in Denmark and SEK 19 million in Carl Lamm).

Cash flow from continuing operations

The Group's cash flow from operating activities for the full year amounted to SEK -30 million (-32). Scribona has large seasonal variations in working capital, since inventories, accounts receivable and accounts payable are highest at year-end and are significantly lower at the other quarterly shifts. In 2007, capital of SEK 63 million was freed up through reduction of inventories.

Cash flow from investing activities is reported at SEK -2 million (-21).

Cash flow from financing activities amounted to SEK 144 million (-166). Scribona's operations are financed mainly by an accounts receivable securitization program, for which the facility limited was raised in the fourth quarter of the year.

The year's total cash flow from continuing operations was SEK 112 million (-219).

Impairment testing of carrying amounts

In view of the Group's earnings trend and share price development during 2007, the board and management have reviewed the carrying amounts of fixed assets in accordance with IAS 36, Impairment of Assets. The review was based on the board's and management's projections for future profits and cash flows. Cash flows have been discounted to present value with a weighted cost of capital after tax of 10%. The review showed that the carrying amounts of goodwill and other intangible assets are not justifiable based on the applied estimates and assumptions. Impairment losses of SEK 5 million and SEK 23 million, respectively, were therefore recognized at December 31, 2007. After these impairments, the carrying amounts of both goodwill and other intangible assets were written down to zero.

Financial position

Net financial assets at the end of the year totaled SEK -386 million (-429). Capital employed was SEK 953 million (1,175). Cash and cash equivalents at December 31, 2007, amounted to SEK 190 million (4). Customer payments to the accounts receivable securitization program which later became available to Scribona amounted to SEK 127 million (100).

In the fourth quarter of the year, Scribona raised the facility limit from this creditor by SEK 300 million.

Employees

The number of employees in continuing operations at the end of the year was 322 (418). During 2007, the number of employees decreased by 96, equal to 23%.

Key ratios

Earnings per share in continuing operations for the full year were SEK –2.03 (-3.13).

Equity per share at year-end 2007 was SEK 6.94 (9.12). The equity/assets ratio at December 31, 2007, was

20.3% (21.8%).

Return on capital employed in continuing operations during 2007 was –4.7% (-13.1%).

Return on equity during the year was –27.3% (-36.1%).

SCRIBONA IN THE FOURTH QUARTER OF 2007 The market

Scribona's assessment is that the distributor volume is unchanged in value compared to the same quarter of last year, but that the overall distribution share has declined due to a faster rate of growth in the total

market. Manufacturer direct sales continue to increase, particularly to retail chains in the consumer channel. Price erosion remains in the IT market, and Scribona estimates that the weighted average price of IT products has fallen by 10-15% in just one year.

Development during the quarter

Scribona's fourth quarter net sales in continuing operations amounted to SEK 2,368 million (2,771). Aside from an increase in manufacturer direct sales, particularly in the retail segment, Scribona has deliberately rejected low-margin business, which has affected the sales volume. Price erosion has reduced the invoicing value by an estimated 10-15%. Margins have been positively affected by foreign exchange effects.

Further cost rationalizations were carried out. Staff costs and other external expenses were down by SEK 32 million, or 19%, compared to 2006.

Impairment losses were recognized in an amount of SEK 5 million (16) for goodwill and SEK 23 million (-) for other intangible assets.

Operating profit improved to SEK -32 million (-40). Excluding the above-mentioned impairment losses, operating profit was SEK -4 million (-24).

Scribona by country

Net sales in Sweden amounted to SEK 1,083 million (1,194). The decrease is mainly attributable to home PC sales, which have been discontinued due to changed tax rules and severe price erosion. Margins have fallen as a result of aggressive price competition. Cost savings of 20% have nearly compensated for lower volumes and margins. Operating profit was SEK 5 million (7).

Finland reported net sales of SEK 477 million (677). Sales were negatively impacted by fierce competition and the year's price erosion has reduced the invoiced value per unit sold. In addition, Scribona has deliberately refrained from many large low-margin sales. Margins remain very tight, but were positively affected during the period by foreign exchange gains. Costs, excluding depreciation/amortization and impairment losses, were down by 26%. In the previous year, a goodwill impairment loss of SEK 12 million was recognized. Operating profit amounted to SEK -5 million (-17) and was thus unchanged excluding the above impairment of goodwill.

Net sales in Norway reached SEK 806 million (918). Manufacturer direct sales have reduced Scribona's volumes, mainly in the retail segment. Price erosion is the other main factor behind the drop in sales. Foreign exchange effects boosted margins during the period and costs were down by 21% excluding the goodwill impairment loss of SEK 5 million. Operating profit was SEK -2 million (-1).

Operating profit for Joint Business Area amounted to SEK -19 million (-27), and aside from management costs of SEK 3 million (2006: SEK 13 million, including termination benefits of SEK 8 million for the former CEO and Executive Vice President) also included impairment losses of SEK 23 million (-) on intangible assets in the IT and Supply Chain functions. Net exchange losses amounted to SEK 1 million (1).

RESTRUCTURING PROGRAM AND COST SAVINGS

In the span of 12 months, the restructuring program initiated in January 2007 has generated a profit improvement of SEK 103 million over the previous year, excluding impairment losses on goodwill and other

intangible assets.

Other internal expenses and staff costs during the year fell by SEK 84 million, or 14%. This was achieved partly through a reduction in the number of employees by 96, but also through greater cost awareness and a group-wide cost savings program.

In the fourth quarter, staff costs were reduced by SEK 14 million, 17%, and other external expenses by SEK 18 million, 20%, compared to the previous year.

OUTLOOK

Scribona has previously indicated that the restructuring of the business will continue in 2008. At present, decisions have been taken affecting approximately 25 people. These people are without exception temporary employees and consultants.

Scribona will continue working to boost profitability through ongoing cost savings combined with a strong focus on margins and active sales initiatives.

Scribona is currently in the final stages of exclusive negotiations with regard to a potential purchase of the operating assets of Scribona. The negotiations may or may not lead to a final agreement between the parties and a further announcement will be made at such time as a conclusion to these discussions is reached.

DISCONTINUED OPERATIONS

In December 2006, Scribona's Board of Directors decided to sell the Danish operations. Following negotiations with a prospective buyer, the Board of Scribona decided at the end of March 2007 to wind down these operations under its own management.

The wind-down has now been completed. The final sales transaction in Denmark was carried out in July 2007, the employees left in September and the Danish companies were sold in December. The wind-down was completed at a lower cost than anticipated, leading to a positive profit of SEK 7 million (-86) for the fourth quarter.

In October 2006, the shares in Carl Lamm AB were distributed to the stockholders in Scribona. Carl Lamm's comparative figures up to the date of distribution are reported in discontinued operations.

RELATED PARTY TRANSACTIONS

In connection with the wind-down of operations in Denmark, Scribona Nordic AB has purchased consulting services from Greenfield International AB on market-based terms. The services were performed by Lorenzo Garcia for a total cost of SEK 1.6 million during 2007. Lorenzo Garcia is a member of Scribona's Board of Directors.

The law firm of Advokatfirman Lindahl KB has assisted the Parent Company Scribona AB in legal matters, for which fees of SEK 0.9 million have been paid on market-based terms during 2007. Attorney Johan Hessius, a member of Scribona's Board of Directors, is a partner in Advokatfirman Lindahl KB.

Mark Keough, a member of Scribona's Board of Directors, has performed consulting services on behalf of the Parent Company Scribona AB during the year at the request of the Board of Directors. The related fees, which are market-based, amounted to SEK 0.2 million.

ACCOUNTING POLICIES

This year-end report for the Group has been prepared in accordance with IAS 34, Interim Financial Reporting, and for the Parent Company in accordance with the Swedish Companies Act.

The same accounting and valuation standards have

been applied as in the most recent annual report.

In accordance with IFRS 5 "Non-current Assets Held for Sale and Discontinued Operations", the period's profit in the Danish operations is reported in the consolidated income statement under "Profit after tax from discontinued operations". This means that income and expenses in Denmark have been excluded from all items in the income statement for the period under review and earlier periods of 2006. For Carl Lamm, which was distributed in October 2006, income and expenses have been correspondingly excluded through September 2006. As of December 31, 2006, all assets and liabilities relating to Denmark have been excluded from all items in the balance sheet and disclosed separately in "assets of a disposal group held for sale" and "liabilities of a disposal group held for sale". Likewise, in the cash flow statement Carl Lamm and Denmark are disclosed under "Cash flow from discontinued operations".

SIGNIFICANT RISKS AND UNCERTAINTIES

In the most recent annual report, risks and uncertainties are described in the administration report, as well as Note 35 Risk and Sensitivity Analysis and Note 36 Financial Risks. An even more detailed description was provided in the prospectus for the new share issue in October 2006, in the section on "Risk factors".

PARENT COMPANY

Other operating income in the Parent Company's during 2007 amounted to SEK 7 million (7), of which SEK 7 million (7) referred to rents invoiced to subsidiaries. Provisions of SEK 7 million have been made to cover the cost of rents for vacant premises in the subsidiaries.

The sale of the Danish subsidiary Scribona Danmark Holding A/S in December 2007 provided a capital gain of SEK 5 million.

In 2007 a stockholder contribution of SEK 390 million (300) was paid to the subsidiary Scribona Nordic AB, which was subsequently written down to SEK 0. Dividends from subsidiaries were received in an amount of SEK 82 million (205). In 2006, an impairment loss of SEK 81 million was recognized for shares in subsidiaries.

Profit before tax is reported at SEK -316 million (-188).

Cash and cash equivalents at December 31, 2007, totaled SEK 3 million (1). Net financial assets on the same date amounted to SEK 68 million (387) and total assets to SEK 444 million (1,325). No investments in fixed assets were made during the year.

In the most recent annual report, risks and uncertainties are described in the administration report, as well as Note 35 Risk and Sensitivity Analysis and Note 36 Financial Risks.

DIVIDEND

The Board proposes that no dividend be paid to the stockholders. No change will be made in the dividend policy, which states that approximately one third of profit after tax is to be distributed to the stockholders over time.

ANNUAL REPORT

The annual report is expected to be published in early April, at which time it will be posted on Scribona's website and can also be ordered from Scribona AB, Box 1374, SE-171 27 Solna, Sweden, telephone +46 8-734 34 00.

NEW DATE FOR THE AGM

The 2008 AGM is planned to be held on April 29, 2008, at Scribona's head office in Solna.

PUBLICATION

The information in this year-end report is subject to the disclosure requirements of Scribona AB under the Act on Stock Exchange and Clearing Operations and/or the Act on Trading in Financial Instruments. The information was submitted for publication at 8:00 a.m. (CET) on February 29, 2008.

FINANCIAL CALENDAR 2008

Interim report for January-March May 9, 2008 Interim report for January-June August 22, 2008 Interim report for January-September November 7, 2008

Solna, November 9, 2007

Scribona AB The Board of Directors

SUMMARY CONSOLIDATED INCOME STATEMENT

SEK m. Note 2007
Jan-Dec
2006
Jan-Dec
2007
Oct-Dec
2006
Oct-Dec
Net sales 1 8,069 9,016 2,368 2,771
Other operating income 49 45 15 16
8,118 9,061 2,383 2,787
OPERATING EXPENSES
Goods for resale -7,588 -8,537 -2,240 -2,634
Other external costs -259 -308 -73 -91
Staff costs -260 -295 -67 -81
Depreciation and write-downs -53 -41 -34 -20
Other operating expenses -3 -15 -1 -1
OPERATING PROFIT/LOSS 2 -44 -135 -32 -40
Net financial items -37 -33 -14 -17
PROFIT/LOSS BEFORE TAX -80 -168 -46 -58
Income tax expense 3 -85 -4 -79 -9
PROFIT/LOSS FOR CONTINUING OPERATIONS -166 -172 -125 -67
Profit/loss after tax in discontinued operations 4 -16 -132 7 -86
PROFIT/LOSS FOR THE PERIOD -181 -304 -118 -153
EARNINGS PER SHARE (no dilution)
From continuing operations, SEK -2.03 -3.13 -1.53 -1.01
From discontinued operations, SEK -0.20 -2.41 0.09 -1.29
Total, SEK -2.22 -5.54 -1.44 -2.30
Number of shares end of period 81,698,572 81,698,572 81,698,572 81,698,572
Number of shares end of period after full dilution 81,698,572 81,698,572 81,698,572 81,698,572
Average weighted number of shares after full dilution 81,698,572 54,891,229 81,698,572 66,380,090

Scribona has no outstanding convertible loans or subscription warrants.

SUMMARY CONSOLIDATED BALANCE SHEET

2007 2007 2007 2007 2006
SEK m. Note 31 Dec 30 Sept 30 June 31 March 31 Dec
ASSETS
Goodwill - 5 5 5 4
Other intangible fixed assets - 27 32 36 39
Tangible fixed assets 10 10 13 15 17
Other fixed assets 7 79 80 81 81
Inventories 688 481 466 628 751
Current receivables 1,896 1,483 1,441 1,537 2,152
Cash and cash equivalents 190 62 146 148 4
Total assets continued operations 2,791 2,147 2,183 2,450 3,047
Disposal group held for sale 4 - - 96 202 368
TOTAL ASSETS 2,791 2,147 2,279 2,652 3,415
EQUITY AND LIABILITIES
Equity 567 682 684 715 745
Liabilities
Long-term liabilities 45 33 38 38 41
Current liabilities 2,179 1,432 1,493 1,753 2,350
Equity and liabilities in continued operations 2,791 2,147 2,215 2,506 3,136
Liabilities of disposal group held for sale 4 - - 64 146 279
TOTAL EQUITY AND LIABILITIES 2,791 2,147 2,279 2,652 3,415
Capital employed 953 922 895 1,038 1,175
Capital employed in continued operations 953 922 863 981 1,086
Capital employed in disposal group held for sale - - 32 56 89
Net financial capital -386 -240 -211 -323 -429

CASH FLOW STATEMENT

SEK m. 2007
Jan-Dec
2006
Jan-Dec
2007
Oct-Dec
2006
Oct-Dec
OPERATING ACTIVITIES
Profit/loss after financial items -80 -168 -46 -58
Amortization, depreciation and impairment 53 41 34 20
Other -22 30 -20 26
Tax paid -18 0 -16 2
Cash flow from operating activities
before change in working capital -67 -97 -48 -10
Cash flow from change in working capital
Change in inventories 63 152 -207 -105
Change in operating receivables 294 56 -289 -644
Change in operating liabilities -320 -143 421 445
Cash flow from operating activities -30 -32 -154 -314
INVESTING ACTIVITIES
Divestment of operations - 4 - 2
Acquisition of fixed assets -2 -28 0 -1
Divestment of fixed assets 0 3 0 3
Cash flow from investing activities -2 -21 0 4
FINANCING ACTIVITIES
Dividend - -34 - -31
New rights issue - 146 - 141
Change in loans 144 -278 275 -44
Cash flow from financing activities 144 -166 275 66
CASH FLOW FROM CONTINUED
OPERATIONS 112 -219 121 -244
Cash flow from discontinued operations
Cash flow from operating activities 74 -84 7 -30
Cash flow from investing activities 0 -35 - -10
Cash flow from financing activities 0 10 - 0
Cash flow from discontinued operations 74 -110 7 -40
CASH FLOW FOR THE PERIOD 186 -329 128 -284
Cash and cash equivalents at beginning of period 4 348 62 310
Cash flow for the period 186 -329 128 -284
Exchange rate difference in cash and cash equivalents 0 -15 0 -22
Cash and cash equivalents at end of period 190 4 190 4

STATEMENT OF CHANGES IN EQUITY

SEK m. 2007
Jan-Dec
2006
Jan-Dec
2007
Oct-Dec
2006
Oct-Dec
Opening balance for the period
Change in translation difference
Dividend
745
3
-
946
8
-46
682
3
-
801
2
-46
New rights issue - 141 - 141
Profit/loss for the period -181 -304 -118 -153
Closing balance for the period 567 745 567 745

Equity hedging in Norway ceased in November 2006 following amortization of loans in an amount of 125 MNOK.

KEY RATIOS

2007
Jan-Dec
2006
Jan-Dec
2007
Oct-Dec
2006
Oct-Dec
Continued operations
Operating margin, % -0.5 -1.5 -1.4 -1.4
Return on capital employed, % -4.7 -13.1
Capital turnover rate, times per year 8.7 8.8
Average capital employed, SEK m. 930 1,027
Earnings per share, SEK -2.03 -3.13 -1.53 -1.01
Average number of employees 350 437
Number of employees end of period 322 418 322 418
Sales per employee, SEK m. 23.1 20.6
Total
Net financial assets, SEK m. -386 -429 -386 -429
Return on equity, % -27.3 -36.1
Average equity, SEK m. 662 841
Eguity/assets ratio, % 20.3 21.8 20.3 21.8
Equity per share, SEK 6.94 9.12 6.94 9.12
Earnings per share, SEK -2.22 -5.54 -1.44 -2.30

For definitions of key ratios, see Scribona's latest annual report.

NOTES

Note 1 NET SALES BY COUNTRY
SEK m. 2007
Jan-Dec
2006
Jan-Dec
2007
Oct-Dec
2006
Oct-Dec
Sweden 3,522 3,933 1,083 1,194
Finland 1,804 2,130 477 677
Norway 2,746 2,999 806 918
Intra-business area -3 -45 2 -18
Total 8,069 9,016 2,368 2,771

Note 2 OPERATING PROFIT BY COUNTRY

SEK m. 2007
Jan-Dec
2006
Jan-Dec
2007
Oct-Dec
2006
Oct-Dec
Sweden 8 -6 5 7
Finland -26 -41 -5 -17
Norway 11 -28 -2 -1
Joint business area -22 -54 -19 -27
Total -29 -129 -21 -38
Parent company -15 -7 -11 -2
Total -44 -135 -32 -40

Note 3 TAX

SEK m. 2007
31 Dec
2006
31 Dec
Deferred taxes recognized in the balance sheet
Deferred tax assets 1 76
Deferred tax liabilities -24 -28
2007
Jan-Dec
2006
Jan-Dec
Reported income tax expense for continued operation
Current tax -17 -16
Deferred tax -69 12

The tax expense is attributable to the subsidiaries in Finland and Norway, both of which reported a positive profit before tax as agents in their respective markets.

Deferred tax assets in the Swedish companies were written down by SEK 75 million.

Note 4 DISCONTINUED OPERATIONS

Scribona Denmark was an IT distributor in the Danish market. In December 2006 Scribona's Board of Directors decided to sell the Danish business. Following negotiations with a prospective buyer, the Board of Scribona decided at the end of March 2007 to winddown these operations under its own management.

The wind-down was completed in 2007. The final sales transaction in Denmark was carried out on July 13, the employees left in September and the Danish companies were sold in December.

INCOME STATEMENT

2007 2006 2007 2006
SEK m. Jan-Dec Jan-Dec Oct-Dec Oct-Dec
Net sales 337 1,453 1 394
Costs -353 -1,595 6 -476
Profit/loss before tax -16 -142 7 -82
Tax - -9 - -4
Profit/loss for the period -16 -151 7 -86
CASH FLOW STATEMENT
2007 2006 2007 2006
SEK m. Jan-Dec Jan-Dec Oct-Dec Oct-Dec
Cash flow from operating activities 74 -58 7 -30
Cash flow from investing activities 0 -10 - -10
Cash flow from financing activities 0 0 - 0
Cash flow for the period 74 -68 7 -40
WORKING CAPITAL
2007 2007 2007 2007 2006
SEK m. 31 Dec 30 Sept 30 June 31 March 31 Dec
Inventories - - 6 49 57
Current receivables - - 90 153 310
Total assets - - 96 202 368
Long-term liabilities - - - 62 59
Current liabilities - - 64 84 219
Total liabilities - - 64 146 279

Carl Lamm is a provider of complete system solutions for data and document management in Sweden, with its own distribution and retail operations in 25 locations. By decision of the extraordinary general meeting on October 2, 2006, all of the shares in Carl Lamm AB were distributed to the shareholders in Scribona.

INCOME STATEMENT

2007 2006 2007 2006
SEK m. Jan-Dec Jan-Dec Oct-Dec Oct-Dec
Net sales - 599 - -
Costs - -572 - -
Profit/loss before tax - 27 - -
Tax - -8 - -
Profit/loss for the period - 19 - -
CASH FLOW STATEMENT
2007 2006 2007 2006
SEK m. Jan-Dec Jan-Dec Oct-Dec Oct-Dec
Cash flow from operating activities - -26 - -
Cash flow from investing activities - -25 - -
Cash flow from financing activities - 10 - -
Cash flow for the period - -42 - -

SUMMARY PARENT COMPANY INCOME STATEMENT

2007 2006 2007 2006
SEK m. Jan-Dec Jan-Dec Oct-Dec Oct-Dec
Net sales 7 7 2 2
Other external costs -20 -12 -11 -4
Personnel costs -2 -2 -1 0
Depreciation 0 0 0 0
OPERATING PROFIT/LOSS -15 -7 -10 -3
Net financial items -301 -181 -321 -381
OPERATING PROFIT/LOSS BEFORE TAX -316 -188 -331 -383
Tax - 2 - 2
OPERATING PROFIT/LOSS FOR THE PERIOD -316 -186 -331 -381

SUMMARY PARENT COMPANY BALANCE SHEET

2007 2007 2007 2007 2006
SEK m. 31 Dec 30 Sept 30 June 31 March 31 Dec
Participations in group companies 366 366 366 366 366
Financial fixed assets 3 7 156 156 151
Current receivables 72 392 240 531 807
Cash and bank balances 3 1 1 1 1
TOTAL ASSETS 444 766 763 1,053 1,325
Equity 430 761 759 743 745
Provisions 9 2 2 2 2
Current liabilities 5 3 2 308 578
TOTAL EQUITY AND LIABILITIES 444 766 763 1,053 1,325

This interim report is a translation of the Swedish original. This report can also be viewed at www.scribona.com

Scribona AB, Röntgenvägen 7, P.O. Box 1374, SE-171 27 SOLNA Telephone +46-(0)8-734 34 00, Fax +46-(0)8-82 85 71, e-mail [email protected] The company's registered office is located in Solna, Sweden.

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