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Industrivärden

Quarterly Report Oct 31, 2007

2928_10-q_2007-10-31_46bcf7e6-1d3e-4c78-8b85-a19582c8c50f.pdf

Quarterly Report

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The information provided herein is such that AB Industrivärden (publ) is obligated to disclose pursuant to the Securities and Clearing Operations Act (SFS 1992:543) and/or the Financial Instruments Trading Act (SFS 1991:980). Submitted for publication at 9 a.m. on October 31, 2007.

Interim Report January 1 – September 30, 2007

  • Net asset value increased by SEK 2,661 M (SEK 7 per share), or 5%, to SEK 61,172 M (SEK 158 per share) as per October 29, 2007 Net asset value on September 30, 2007, was SEK 66,872 M (52,156), or SEK 173 (135) per share
  • Consolidated earnings for the first nine months of the year totaled SEK 10,095 M (SEK 26.14 per share), compared with SEK 5,263 M for the corresponding period in 2006 (SEK 13.63 per share)
  • The total return as per October 29, 2007 was 5% for the Class A shares as well as for the Class C shares, compared with 6% for the return index
  • During the first ten months of the year, share purchases totaled SEK 8,768 M, including SEK 4,216 M in Volvo A. Shares worth a total of SEK 2,275 M were purchased in SSAB's rights issue. Shares were sold for SEK 2,059 M.
  • Short-term trading generated a profit of SEK 139 M (104) during the first nine months of the year, which amply covered management costs
Annual Average Total Return
Industrivärden
Class A
Index
(SIXRX)
Excess return
%-pts/yr.
1 year (10/27/06– 10/29/07) 20% 13% +7
5 yrs. (Oct. ´02 – Oct. ´07) 31% 25% +6
10 yrs. (Oct. ´97 – Oct. ´07) 13% 11% +2

Composition of Net Asset Value

SEK billion
2007
Oct. 29
2007
Sept. 30
2006
Dec. 31
2005
Dec.31
Equities portfolio 72.3 77.9 63.3 52.3
Net debt -11.1 -11.0 -4.8 -4.0
Net asset value 61.2 66.9 58.5 48.3

Equities Portfolio, October 29, 2007

1| Industrivärden Interim Report January 1 – September 30, 2007 AB Industrivärden (publ) | Reg. no. 556043-4200 | Box 5403 | SE-114 84 Stockholm | Phone +46-8-666 64 00 | [email protected] www.industrivarden.net

CEO´s COMMENTS

The stock market was unsteady during the past quarter to say the least. Against this backdrop I am happy to say that we now have an entirely transparent portfolio whose value is easy to assess over time. Taking into account dividends and redemption programs, our portfolio has generated a total return of 8% for the year to date, compared with 6% for the market as a whole. As per October 29 the total return was 5% for Industrivärden's Class A shares as well as for the Class C shares, compared with 6% for the return index. During the first ten months of the year we purchased stocks for SEK 8.8 billion and sold for SEK 2.1 billion.

In the four months that have passed since mid-year, we have witnessed a nearly unprecedented level of drama in the world's financial markets. At the end of the summer, a liquidity crisis unfolded in the financial system due to credit losses in the U.S. subprime lending market. These problems spread quickly to other parts of the credit market. The crisis culminated in September, and the interbank markets virtually stopped working. It was not until the U.S. Federal Reserve Bank cut its federal funds rate by 0.5 percentage points, to 4.75%, and the European Central Bank injected substantial liquidity into the system, that signs of a more normally functioning market could be seen. The price of risk is now higher at the same time that access to liquidity has deteriorated. Many market watchers expect that the effects of this crisis will be long-term and tangible for players in the international financial markets. The imbalances in valuations of the private equity market and the stock market – which I have previously noted – have become smaller. This is because borrowing has become more expensive and encumbered with more traditional credit requirements than what was the case prior to the credit worries. From this perspective, a sound correction has taken place.

The effects on the real economy, which is the reality in which our portfolio companies work, appears to be limited so far. However, the global uncertainty regarding the future effects on the real economy have prompted investors to increase the price of risk. This has resulted in falling and sharply fluctuating stock markets. In our contacts with our portfolio companies, we have not received any signals of a weakening in the prevailing strong economy.

The favorable development of our portfolio companies continues. During the reporting period, Handelsbanken announced the sale of its SPP insurance business to Norway's Storebrand. We have a positive view of the sale, which will enable Handelsbanken to focus more clearly on its strategy – to grow organically with the customer in focus. In line with this strategy, Handelsbanken has opened 20 new branches outside Sweden thus far this year.

In connection with SSAB's rights issue, in addition to our allotment we subscribed for an additional approximately 3.0 million shares, mainly through acquisitions of subscription rights. In all we invested approximately SEK 2.3 billion in SSAB – a post today that is worth approximately SEK 3.0 billion, representing a gain of 29%. SSAB's interim report confirms the favorable performance of the company, which is substantially larger following the acquisition of IPSCO.

Ericsson issued a profit warning for the third quarter as a result of a significant drop in sales volume at the end of the quarter. Despite this, the company's accumulated profit was SEK 23 billion, which is marginally lower than the same period a year earlier. At the same time, Ericsson continues to take shares in the market for mobile infrastructure. It thereby has a considerable advantage in terms of scale economies over its competitors, which all have considerably lower profitability than Ericsson. Naturally, for us as owners the dramatic drop in Ericsson's share price is unsatisfactory. Our involvement in Ericsson is long-term, and in the longer perspective it is our view that Ericsson and its management are taking the right steps to maintain and develop their very profitable business.

Thus far during the year we have bought SEK 4.2 billion in stock in Volvo – an investment that we believe holds promise over the long term. As a result of this and other measures, our debt-equity ratio has risen to 15%.

In conclusion, I am happy to note that most of our debt portfolio today is long-term, with fixed interest at favorable terms that were renegotiated prior to the turbulence in the financial market.

Anders Nyrén

NET ASSET VALUE

Net asset value was SEK 66.9 billion as per September 30, 2007, an increase of SEK 8.4 billion since the start of the year.

The value of the equities portfolio on September 30, 2007, was SEK 77,930 M (63,325 at the start of the year). During the first nine months of 2007, stocks were purchased for SEK 8,690 M and sold for SEK 2,059 M.

Net debt in the net asset value calculation increased by SEK 6,244 M to SEK -11,058 M, mainly due to net purchases of stocks totaling SEK 6,631 M.

Net asset value per share increased during the first nine months of the year by SEK 22, or 15%, to SEK 173 per share.

As per October 29, 2007, net asset value was SEK 61.2 billion, an increase of SEK 2.7 billion, or 5%, for the year to date. A specification of growth in net asset value can be found in the table on page 6.

Average annual growth in net asset value during the last ten-year period was 7%. Including reinvested dividends, the average annual increase would have been 13%, compared with 11% for the return index.

Total growth in net asset value including reinvested dividends during the last ten-year period was 247%, compared with 172% for the return index.

Net Asset Value per Share

Net asset value consists of the difference between the market value of the equities portfolio and net debt.

Equities Portfolio

The market value of Industrivärden's equities portfolio on September 30, 2007, was SEK 77,930 M, compared with SEK 63,325 M at the start of the year. The market value on October 29, 2007, was SEK 72,342 M. Taking into account purchases and sales, the change in value through October 29, 2007, was 4% compared with the start of the year. A detailed breakdown of the portfolio at various points in time is provided in the tables on page 6.

Total Return of Portfolio Companies

Average
Total return, % annual total return, %
Period Five years, Ten years,
Jan. 1, '07-Sept. 30, '07 Sept. '02-Sept. '07 Sept. '97-Sept. '07
SSAB 64 62 23
Sandvik 46 32 15
Volvo 25 43 16
Indutrade 14
SCA 3 9 11
Handelsbanken 0 16 12
Skanska 0 29 12
Höganäs -2 4 2
Munters -4 12 17
Ericsson -6 47 -2
Total 16
Index (SIXRX) 8 28 10

Of the shareholdings listed above, Munters and Höganäs have been held for less than five years. Indutrade was listed on the stock exchange in October 2005.

The total return for Sandvik, Volvo and Munters during the first nine months of 2007 includes payment received for redemption shares.

Sandvik

Profit after financial items rose approximately 30% for the period, mainly due to higher sales volumes, a positive price trend and high internal efficiency combined with a favorable product mix. The operating margin improved further. Large volumes and high capacity utilization moderated the normal seasonal weakening during the third quarter. Invoiced sales as well as operating profit increased for all business areas. The integration of Sandvik's most recent acquisitions continued according to plan, thereby strengthening the company's position in areas with high growth and good profitability.

Handelsbanken

Operating profit rose 10% for the first nine months of the year. Net interest income improved, mainly due to larger business volumes. Net fee and commission income also increased, mainly from brokerage, funds and advisory business. A total of 20 new branches were opened, all outside Sweden. In September an agreement was reached on the sale of SPP to the Norwegian company Storebrand for SEK 18 billion, with an estimated capital gain of approximately SEK 4 billion.

SSAB

Profit after financial items for the first nine months was up 30% excluding nonrecurring items. The steel company IPSCO, which was acquired for approximately USD 7.5 billion, is now a division of SSAB. Of SSAB's 39% growth in sales during the period, IPSCO accounted for 26 percentage points. Deliveries of the Swedish steel operation's core niche products – quenched steels and advanced high strength sheet – increased by 14% and together accounted for 44% of deliveries.

SCA

Profit after financial items for the first nine months improved by 17%. Earnings for all business groups strengthened as a result of continued price increases and improved volumes, which compensated for higher production and raw material costs. The acquisition of Procter & Gamble's European tissue business was completed in October and has clearly strengthened SCA's leading position in Europe. SCA's efficiency improvement program is continuing according to plan, with full impact expected in 2008. Jan Johansson has been appointed as new CEO, taking office on 1 November.

Ericsson

Income after financial items for the first nine months of the year was level with the same period a year ago. Income for the third quarter was affected by low invoicing from the upgrading and expansion of mobile networks, which has high margins. Half-owned Sony Ericsson showed continued profitable growth. Growth for the services business continued to outpace the market. The newly started multimedia business showed strong growth and a positive operating result.

Volvo

Income after financial items increased during the period, mainly due to a competitive product and market mix, with strong demand in most markets. Operating income was unchanged for the Trucks business unit and improved for the Construction Equipment and Penta units, while the Buses and Aero business units posted earnings declines. Production investments will be carried out in the years immediately ahead due to a capacity shortfall primarily in Europe. Demand for trucks remains low in North America, but is expected to recover gradually in 2008.

Skanska

Income after financial items improved for the core Construction and Residential Development business streams during the first half of the year. The Construction business showed an improved operating margin. Net sales increased and the order backlog is strong. The value-creating Commercial Development unit posted lower earnings due to a lower value of sold properties than in the preceding year. Commercial Development and Infrastructure Development projects showed a surplus value of SEK 6.3 billion. Skanska's interim report for the first nine months of the year will be published on November 1.

Indutrade

Profit after financial items rose more than 45% as a result of strong volume growth achieved through limited cost increases. Twelve company acquisitions have been carried out during the year to date. Order bookings showed continued good growth.

Munters

Earnings after financial items were level with the same period a year ago. Earnings improved for the Dehumidification and HumiCool divisions, while the Moisture Control Services division posted lower earnings despite an improvement during the third quarter.

Höganäs

Income after financial items rose 13% for the first nine months of the year as a result of high sales volume, price increases and a shift in product mix. Income for the third quarter was affected by higher raw material costs that were not fully compensated by price increases.

Stock Splits and Redemption Shares

Several of Industrivärden's portfolio companies have carried out stock splits in 2007 or issued redemption shares with automatic redemption. Stock splits were carried out during the second quarter by Munters (3:1), SCA (3:1), and Volvo (5:1). Redemption shares, which were sold during the second quarter, were issued by Munters, Sandvik and Volvo. Total payment received from redemptions was SEK 571 M.

SSAB rights issue

During the third quarter, SSAB carried out a rights issue as part of the financing of its acquisition of the North American steel company IPSCO. The terms of the issue were 1:4, at a price of SEK 155 per share. Industrivärden subscribed for its allotment, corresponding to 10,697,302 Class A shares and 17,500 Class B shares, plus an additional 2,943,732 Class A shares and 34,294 Class B shares, of which 2,750,000 Class A shares with the support of acquired subscription rights. In all, shares and subscription rights totaling SEK 2,275 M were acquired.

Equity Transactions During the Year

During the first nine months of 2007, purchases of stocks totaled SEK 8,690 M and sales totaled SEK 2,059 M, gross. Stocks were purchased for a net amount of SEK 6,631 M. Major net purchases consisted of 31,366,650 Volvo A, 14,597,025 SSAB A and 6,431,200 Sandvik. Major net sales consisted of 5,963,150 shares in Tandberg Television and 134,700,000 redemption shares in Sandvik.

Net purchases No. of shares SEK M
Volvo A (after 5:1 split)
SSAB A (including rights issue)
Sandvik
Other
31,366,650
14,597,025
6,431,200
4,216
2,489
768
672
Total 8,145
Net sales No. of shares SEK M
Tandberg Television
Sandvik redemption shares
Isaberg Rapid
Other
5,963,150
134,700,000
728
404
200
182
Total 1,514

After the end of the reporting period, from October 1 through October 29, 2007, stocks were purchased for SEK 78 M. No stocks were sold.

Investments in the equities portfolio during the last ten-year period are shown in the chart below.

Investments in Equities Portfolio

Net Debt

As per September 30, 2007, net debt in the net asset value calculation was SEK 11.0 billion, including SEK 10.8 billion in interest-bearing net debt, corresponding to a net debt-equity ratio of 13.9% (7.2% at the start of the year)

Interest-bearing net debt increased by SEK 6.3 billion compared with the start of the year, mainly due to net purchases of stocks.

Net debt as per October 29, 2007, was SEK 11.1 billion, including SEK 11.0 billion in interest-bearing net debt.

Change in Interest-Bearing Net Debt

Net debt-equity ratio, % 15.2 13.9 7.2 7.0
Market value of equities portfolio 72,342 77,930 63,325 52,265
Interest-bearing net debt 10,978 10,849 4,532 3,672
Current interest-bearing liabilities 1,394 1,277 2,582 1,148
Non-current interest-bearing liabilities 9,682 9,682 2,776 3,870
Interest-bearing receivables 65 65 88 89
Cash and cash equivalents 33 45 738 1,257
SEK M 2007 2007 2006 2005
Oct. 29 Sept. 30 Dec. 31 Dec. 31

Debt

SHORT-TERM EQUITY TRADING

A profit of SEK 139 M (104) was generated from short-term equity trading.

EARNINGS

Group

Consolidated operating earnings amounted to SEK 10,300 M (5,455), including SEK 2,107 M (1,733) in dividend income, SEK 8,1201 M (3,679) in change in value of stocks, SEK 139 M (104) from shortterm derivative transactions and equity trading, management costs of SEK -65 M (-58), and SEK -1 M (-3) in other income and expenses. After net financial items, totaling SEK -198 M (-142), tax of SEK -7 M (-64) and earnings after tax from discontinued operations, totaling SEK – M (14) (pertaining to Isaberg Rapid in 2006), earnings for the period were SEK 10,095 M (5,263).

Parent Company

The Parent Company's operating earnings amounted to SEK 6,445 M (2,557), including SEK 2,107 M (1,733) in external dividend income, SEK 46 M (20) in internal dividend income, SEK 4,3591 M (866) in change in value of stocks and derivative transactions, management

1 In calculating the change in value of shares in the Parent Company, the associated companies SCA, SSAB, Skanska and Indutrade are carried at cost in accordance with the Swedish Annual Accounts Act, while in the Group they are carried at market value in accordance with IFRS.

costs of SEK -65 M (-58), and SEK -2 M (-4) in other income and expenses. After net financial items, totaling SEK -202 M (-143), and tax of SEK – M (-51), earnings for the period were SEK 6,243 M (2,363).

OTHER INFORMATION

Accounting Principles

This interim report has been prepared in accordance with IAS 34 Interim Financial Reporting, which is in compliance with the requirements set out by Swedish Financial Accounting Standards Council recommendation RR 31 – Interim Financial Reporting for Groups and, with respect to the Parent Company, RR32:06 – Accounting for Legal Entities.

The amendments and interpretations of accounting recommendations introduced with effect from January 1, 2007, have not had any effect on the financial position and earnings. In other respects, the same accounting principles have been used in preparing this interim report as those used for the 2006 Annual Report.

Risks and Uncertainty Factors

The dominant risk in Industrivärden's business is share price risk, i.e., the risk of a decrease in value caused by changes in share prices. A detailed description of the risks associated with Industrivärden's business is provided on pages 61-63 of the 2006 Annual Report. A 1% change in the share price of the holdings in the equities portfolio as per September 30, 2007, would have affected the market value by approximately +/– SEK 800 M.

2008 Annual General Meeting

The 2008 Annual General Meeting will be held on Tuesday, April 15, 2008, at the Grand Hotel (Vinterträdgården room), in Stockholm.

Stockholm, October 31, 2007

Anders Nyrén President and CEO

Contact Information

Anders Nyrén, President and CEO, tel. +46 8 666 64 00 Carl-Olof By, Executive Vice President and CFO, tel. +46 8 666 64 00 Sverker Sivall, IR, tel. +46 8 666 64 19 Industrivärden's complete contact information can be found on page 1.

Financial Calendar

Year-end report 2007: February 13, 2008. The 2007 Annual Report will be published in mid-March 2008. The Annual General Meeting will be held on April 15, 2008. Interim report January–March: May 5, 2008. Interim report January–June: August 4, 2008. Interim report January–September: October 31, 2008.

Auditors' Review Report

We have reviewed the interim report for AB Industrivärden (publ) for the period January 1 – September 30, 2007. The Board of Directors and President are responsible for the preparation and presentation of this Interim Report in accordance with the Annual Accounts Act and IAS 34. Our responsibility is to express a conclusion on this interim report based on our review.

We conducted our review in accordance with the Swedish standard for such reviews, 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 another focus and is substantially less in scope than an audit conducted in accordance with Standards on Auditing in Sweden (RS) and other 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 conclusion expressed based on a review does not give the same level of assurance as a conclusion expressed based on an audit.

Based on our review, nothing has come to our attention that causes us to believe that the interim report is not prepared, in all material respects, in accordance with the Annual Accounts Act and IAS 34.

Stockholm, October 31, 2007 Öhrlings PricewaterhouseCoopers AB Anders Lundin Authorized Public Accountant

Development of Net Asset Value

SEK M Jan. 1–Oct. 29, 2007 Jan. 1–Sept. 30, 2007 Jan. 1–Dec. 31, 2006
Net asset value at start of period 58,511 58,511 48,252
Equities portfolio Opening value 63,325 63,325 52,265
Purchases 8,768 8,690 3,193
Sales -2,059 -2,059 -2,072
Change in value of equities portfolio:
Sandvik 3,482 5,563 3,315
SSAB 2,793 4,179 2,775
Indutrade 259 222 684
Volvo 94 -453 290
Handelsbanken 92 -489 676
Höganäs -80 -30 25
Munters -254 -65 342
Skanska -271 -246 458
SCA -527 41 1,553
Ericsson -3,224 -767 48
Other equities -56
2,308
9,017 19 7,974
14,605
-227 9,939
11,060
Closing value 72,342 77,930 63,325
Net debt Opening value -4,814 -4,814 -4,013
Dividend paid out -1,738 -1,738 -1,352
Dividends received 2,107 2,107 1,733
Management costs -73 -65 -81
Net financial items -236 -198 -190
Purchases/sales of stocks, net -6,709 -6,631 -1,121
Other 293 -6,356 281
-6,244
210
-801
Closing value -11,170 -11,058 -4,814
Net asset value at end of period 61,172 66,872 58,511

The item "Other" includes primarily surpluses from short-term derivative and equity trading.

Equities Portfolio Market value Cost Surplus value Share of Share of capital Share of votes
October 29, 2007 No. of shares SEK M SEK/share SEK M SEK M portfolio value, % in company, % in company, %
Sandvik 136,431,200 16,781 43 6,147 10,634 23 11.5 11.5
Handelsbanken A 68,285,000
Handelsbanken B 118,900 14,262 37 4,958 9,304 20 10.9 11.1
SSAB A 56,430,243
SSAB B 121,794 12,100 31 3,678 8,422 17 17.5 22.7
SCA A 48,000,000
SCA B 22,800,000 8,030 21 2,546 5,484 11 10.0 29.2
Ericsson A 372,000,000
Ericsson B 10,000,000 7,310 19 3,384 3,926 10 2.4 13.4
Volvo A 43,511,650
Volvo B 2,000,000 5,645 15 5,127 518 8 2.1 5.3
Skanska A 15,010,000
Skanska B 18,315,000 4,232 11 1,782 2,450 6 7.9 27.1
Indutrade 14,757,800 2,251 6 246 2,005 3 36.9 36.9
Munters 10,950,000 829 2 684 145 1 14.6 14.6
Höganäs B 3,550,000 557 1 637 -80 1 10.1 8.1
Hemtex 3,700,000 345 1 375 -30 0 12.6 12.6
Total 72,342 187 29,564 42,778 100

Market value pertains to Industrivärden's share of the respective portfolio companies' total market capitalization.

Sept. 30, 2007 Dec. 31, 2006
September 30, 2007 and Market value Share of port- Share of capital Share of votes Market value Share of capital Share of votes
December 31, 2006 No. of shares SEK M SEK/share folio value, % in company, % in company, % No. of shares SEK M in company, % in company, %
Sandvik 136,431,200 18,862 49 24
11.5
11.5 130,000,000 12,935 11.0 11.0
Handelsbanken A
Handelsbanken B
68,285,000
118,900
13,680 35 18
10.9
11.1 68,000,000
108,900
14,099 10.5 10.7
SSAB A (rights issue 1:4)
SSAB B (rights issue 1:4)
56,430,243
121,794
13,485 35 17
17.5
22.7 41,833,218
70,000
6,809 16.2 21.0
Ericsson A
Ericsson B
372,000,000
10,000,000
9,766 25 13
2.4
13.4 372,000,000
5,000,000
10,405 2.3 13.3
SCA A (split 3:1)
SCA B (split 3:1)
48,000,000
22,800,000
8,598 22 11
10.0
29.2 16,000,000
7,600,000
8,557 10.0 29.2
Volvo A (split 5:1)
Volvo B (split 5:1)
43,511,650
2,000,000
5,098 13 7
2.1
5.3 2,429,000
52,000
1,205 0.6 1.5
Skanska A
Skanska B
15,010,000
18,315,000
4,257 11 5
7.9
27.1 15,010,000
17,305,000
4,362 7.6 26.9
Indutrade 14,757,800 2,214 6 3
36.9
36.9 14,857,800 2,006 37.1 37.1
Munters (split 3:1) 10,950,000 1,018 3 1
14.6
14.6 3,638,000 1,153 14.6 14.6
Höganäs B 3,550,000 607 2 1
10.1
8.1 3,550,000 637 10.1 8.1
Hemtex
Other
2,866,700 345
1
0
9.8
9.8 2,130,600 300
857
7.6 7.6
Total 77,930 202 100 63,325
Development from January 1–October 29, 2007:
Purchases 8,768
Sales -2,059
Change in value 2,308
Market value as per October 29, 2007 72,342

Industrivärden Consolidated Income Statement

2007 2006 2007 2006 2006
SEK M July–Sept. July–Sept. Jan.–Sept. Jan.–Sept. Jan.–Dec.
Dividend income from stocks 13 5 2,107 1,733 1,733
Change in value of stocks -3,014 2,793 8,120 3,679 10,037
Short-term derivative transactions and equity trading 19 38 139 104 173
Management costs -22 -19 -65 -58 -81
Other income and expenses 0 0 -1 -3 -4
Operating earnings -3,004 2,817 10,300 5,455 11,858
Financial income 9 2 23 14 18
Financial expenses -104 -50 -221 -156 -205
Earnings after financial items -3,099 2,769 10,102 5,313 11,671
Tax 0 -9 -7 -64 -73
Earnings for the period for continuing
operations -3,099 2,760 10,095 5,249 11,598
Earnings for the period for discontinued
operations2 3 14 23
Net earnings for the period -3,099 2,763 10,095 5,263 11,621
Depreciation included in operating earnings 1 1 3 3 4
Earnings per share, SEK3 -8.02 7.16 26.14 13.63 30.09

2 Earnings from discontinued operations pertains to Isaberg Rapid, which was sold in December 2006.

2007 2006 2006 Q3 Q3 Net sales – 656 900 Expenses – -635 -872 Earnings after financial items – 21 28 Tax – -7 -5 Net earnings for the period – 14 23

3 Net earnings for the period divided by 386,271,224 shares (after 2:1 split). There is no dilutive effect.

Industrivärden Consolidated Balance Sheet

Sept. 30 Sept. 30 Dec. 31
SEK M 2007 2006 2006
Intangible assets 81
Tangible assets 85 221 87
Equities 77,930 57,380 63,030
Other financial assets 66 18 1
Inventories 183
Accounts receivable, trade 206
Other current assets 151 182 147
Cash and cash equivalents 45 346 738
Assets in discontinued operations4 708
Total assets 78,277 58,617 64,711
Shareholders' equity 66,872 52,137 58,491
Non-current noninterest-bearing liabilities 31 37 32
Non-current interest-bearing liabilities 9,682 2,921 2,778
Current noninterest-bearing liabilities 415 588 425
Current interest-bearing liabilities 1,277 2,934 2,505
Liabilities in discontinued operations4 480
Total shareholders' equity and liabilities 78,277 58,617 64,711

Change in Consolidated Shareholders' Equity

2007 2006 2006
SEK M Jan.–Sept Jan.–Sept. Jan.–Dec.
Opening shareholders' equity 58,491 48,227 48,227
Dividend to shareholders -1,738 -1,352 -1,352
Translation differences 18 -1 -5
Change in hedging reserve 6
Net earnings for the period 10,095 5,263 11,621
Closing shareholders' equity 66,872 52,137 58,491
Shareholders' equity, SEK per share 173 135 151

4 Pertains to Isaberg Rapid.

Industrivärden Consolidated Statement of Cash Flows

SEK M 2007
Jan.–Sept.
2006
Jan.–Sept.
2006
Jan.–Dec.
OPERATING ACTIVITIES
Dividend income from stocks
Cash flow from short-term derivative transactions
2,107 1,733 1,733
and equity trading 233 160 238
Management costs paid -61 -58 -80
Tax paid -25 -51 -56
Other items affecting cash flow 1 1 6
Financial items, net -229 -161 -184
CASH FLOW FROM OPERATING ACTIVITIES 2,026 1,624 1,657
INVESTING ACTIVITIES
Purchases of listed stocks5 -8,690 -2,974 -3,193 5
Sales of listed stocks5 1,859 1,159 2,072
Sales of subsidiaries 225
Net purchases/sales of other non-current assets 16 -1 -2
CASH FLOW FROM INVESTING ACTIVITIES -6,590 -1,816 -1,123
FINANCING ACTIVITIES
Loans raised and amortization of debt 5,609 585 299
Dividend paid out -1,738 -1,352 -1,352
CASH FLOW FROM FINANCING ACTIVITIES 3,871 -767 -1,053 6
CASH FLOW FROM DISCONTINUED OPERATIONS6 -1 5
NET CASH FLOW FOR THE PERIOD -693 -960 -514
Cash and cash equivalents at start of year 738 1,307 1,307
Less: cash and cash equivalents in discontinued operations -54
Exchange rate difference in cash and cash equivalents -1 -1
CASH AND CASH EQUIVALENTS AT END OF PERIOD 45 346 738

Pertains to changes in the Parent Company's equities portfolio.

Cash flow from discontinued operations pertains to Isaberg Rapid.

2007
Q3
2006
Q3
2006
Cash flow from:
- operating activities 40 55
- investing activities -24 -32
- financing activities -17 -18
Cash flow from discontinued
operations -1 5

Parent Company Income Statement

2007 2006 2006
SEK M Jan.–Sept. Jan.–Sept. Jan.–Dec.
Operating earnings 6,445 2,557 6,533
Earnings after financial items 6,243 2,414 6,343
Earnings for the period 6,243 2,363 6,292
Parent Company Balance Sheet Sept. 30 Dec. 31
Sept. 30
SEK M 2007 2006 2006
Non-current assets 59,212 45,074 48,227
Current receivables 76 98 199
Cash and cash equivalents 42 295 738
Total assets 59,330 45,467 49,164
Shareholders' equity 47,710 39,269 43,196
Non-current liabilities 9,680 2,773 2,776
Current liabilities 1,940 3,425 3,192
Total shareholders' equity and liabilities 59,330 45,467 49,164

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