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AAK

Quarterly Report Jul 17, 2017

2874_ir_2017-07-17_e1c34c8e-5a2a-41a2-95a2-21b73ad0e56c.pdf

Quarterly Report

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Interim Report

Second quarter, 2017

Acting CEO's comments

All-time high operating profit for a second quarter

Our determined, focussed and hard work based upon our clear strategy is continuing to yield good results. For the 26th consecutive quarter, a record-high operating profit was achieved. The Group reported a double-digit year-on-year improvement for the second quarter. This is despite parts of the world markets experiencing material challenges.

Operating profit reached SEK 409 million (368), an improvement of 11 percent compared to the corresponding quarter in 2016. The currency translation impact was SEK 6 million, entirely related to Chocolate & Confectionery Fats. Operating profit, at fixed foreign exchange rates, improved by 10 percent.

Food Ingredients reported a strong quarter with double-digit profit growth driven by a continued improved product mix, including a higher portion of customer co-developed solutions.

Chocolate & Confectionery Fats reported another impressive quarter with double-digit organic volume growth and profit growth. The product mix continued to improve with strong growth for both speciality and semi-speciality products.

Ramp-up costs for the greenfield projects in Brazil and China have, according to plan, been absorbed in the reported profit for the two abovementioned business areas.

Technical Products & Feed had a more challenging quarter due to an extended, but planned, maintenance stop in our crushing operation and continued pressure from higher raw material prices for the fatty acids business.

Total volumes continued to grow nicely and increased by 11 percent (6). Organic volume growth was 5 percent (1). The demand for speciality and semi-speciality products continued to be strong and generated organic volume growth of 5 percent (5).

Business area operating profit:

  • Food Ingredients improved by 14 percent, reaching SEK 271 million (238).
  • Chocolate & Confectionery Fats reported a result of SEK 165 million (146), an improvement of 13 percent.
  • Technical Products & Feed reached SEK 9 million (23).

Operating profit per kilo reached SEK 0.79 (0.78). The currency translation impact was positive SEK 0.01.

Operating profit per kilo for Food Ingredients was stable at 0.75 (0.74) mainly as a consequence of the improved

product mix, offset by ramp-up costs related to greenfield investments and the dilution from our acquisition in 2016.

Operating profit per kilo for Chocolate & Confectionery Fats was stable at SEK 1.74 (1.76). There was continued strong organic volume growth for both speciality and semispeciality products. Ramp-up costs related to greenfield investments have impacted negatively on operating profit per kilo.

Operating profit per kilo for Technical Products & Feed decreased, reaching SEK 0.14 (0.35).

Earnings per share increased by 14 percent, to SEK 6.25 (5.47), despite increased earnings in countries with high tax rates.

Sales amounted to SEK 6,612 million (5,090). The increase was mainly due to higher raw material prices, a positive product mix, organic volume growth, a currency translation impact of SEK 94 million, and the effect of the acquisition in 2016.

Food Ingredients

The demand for speciality and semi-speciality products continued to be good, generating organic volume growth of 2 percent (3). However, the picture between the different segments was mixed.

The Bakery segment had a slightly challenging quarter. The European market remained a challenge and the development in North Latin America was slightly weaker in the second quarter. There was, however, good growth in Asia and South Latin America.

The Dairy segment continued the strong trend from 2016 and once again reported high doubledigit organic volume growth. All regions showed very strong growth except the Nordics where the development was modest.

Special Nutrition, comprised of Infant, Senior and Medical Nutrition, reported high double-digit volume growth with a significantly better product mix compared to the corresponding quarter last year. This was driven by a double-digit volume growth for our Infant Nutrition product range Akonino®. Our other Infant Nutrition product range InFat®, sold through Advanced Lipids AB, a joint venture of AAK and Enzymotec, also showed double-digit volume growth in the quarter.

Foodservice reported declining volumes in the quarter. This was mainly due to continued challenging market conditions in the Nordics.

Commodity products showed 7 percent (negative 21) organic volume growth.

Chocolate & Confectionery Fats

Both total volume growth and organic volume growth was 14 percent in the quarter.

There was continued strong organic volume growth for both speciality and semi-speciality products, with several showing exceptional volume growth – in mature as well as in emerging markets.

Cash flow

Operating cash flow including changes in working capital amounted to SEK 171 million (520). As earlier communicated, cash flow from working capital was negative, amounting to SEK 66 million (positive 158).

Increased raw material prices, strong organic volume growth and working capital tied up for the two greenfield investments, continued to have a negative impact on working capital. Inventory management has been good and volumes in stock have decreased. There has been a decrease in raw material prices since mid-first quarter which will have a positive impact on cash flow with a time lag of 6–9 months.

Return on Capital Employed (ROCE)

Calculated on a rolling 12 months basis, Return on Capital Employed (ROCE) was 15.3 percent (15.8 at December 31, 2016). ROCE declined

due to increased raw material prices, greenfield investments in Brazil and China, and the acquisition in 2016. The ROCE for the second quarter was 14.5 percent compared to 15.2 percent for the corresponding quarter 2016.

Greenfield investments

Our greenfield project in Brazil is progressing according to plan with volumes increasing quarter by quarter.

Our greenfield project in China is also progressing according to plan. To be able to deliver the whole product range a gradual rampup will continue during the coming quarters.

The AAK Way

Our new company program, The AAK Way, will guide us up through 2019. The key focus of the program is to enable the company to continue to deliver strong organic growth. This will be achieved by focusing on five priority areas: Go to Market, Operational Excellence, Special Focus Areas, Innovation, and People. The implementation of the program is according to plan.

During the second quarter we delivered our first volumes of Akovita®, AAK's new product range for the senior nutrition market. This is an important milestone within The AAK Way. AAK's tailor-made speciality blend Akovita® will be used in a powder product for the European market.

Concluding remarks

Based on AAK's customer value propositions for health and reduced costs, and our customer product co-development and solutions approach, we continue to remain prudently optimistic about the future.

The main drivers are the continued positive underlying development in Food Ingredients and a continued improvement in Chocolate & Confectionery Fats.

Fredrik Nilsson Chief Financial Officer and acting CEO

Financial highlights and key ratios

Q2 Q2 Q1-2 Q1-2 Full year
SEK million (unless otherwise stated) 2017 2016 % 2017 2016 % 2016
Income statement
Volumes ('000 MT) 521 471 +11 1,036 938 +10 1,966
Operating profit excluding non-recurring items 409 368 +11 840 749 +12 1,615*
Operating profit including non-recurring items 409 368 +11 840 749 +12 1,615*
Net profit 273 241 +13 548 490 +12 1,040
Financial position
Total assets 17,194 14,245 - 17,194 14,245 - 17,184
Equity 7,333 6,765 - 7,333 6,765 - 7,576
Net working capital 4,510 3,221 - 4,510 3,221 - 3,604
Net interest-bearing debt 3,539 2,342 - 3,539 2,342 - 2,620
Cash flow
EBITDA 532 482 +10 1,085 975 +11 2,079
Cash flow from operating activities 171 520 - -237 504 - 1,213
Cash flow from investing activities -192 -194 - -344 -386 - -1,421
Free cash flow -21 326 - -581 118 - -208
Earnings per share
Earnings per share, SEK 6.25 5.47 +14 12.72 11.03 +15 23.71
Key figures
Volume growth, % +11 +6 - +10 +6 - +7
Operating profit per kilo (excl. non-recurring 0.79 0.78 +1 0.81 0.80 +1 0.82
costs), SEK
Return on Capital Employed (R12 months), % 15.3 16.0 -4 15.3 16.0 -4 15.8
Net debt / EBITDA, multiple 1.62 1.20 +35 1.62 1.20 +35 1.26

* Non-recurring items for the full year 2016 amounted to SEK 0 million and consist of acquisition costs of SEK 15 million and a net positive impact of SEK 15 million related to the acquisition of California Oils Corporation.

The AAK Group, second quarter 2017

Volumes

Volumes increased by 11 percent (6) compared to the second quarter 2016. Organic volume growth was 5 percent (1) due to an increased demand for speciality and semi-speciality products, which alone generated organic volume growth of 5 percent (5).

Net sales

Sales amounted to SEK 6,612 million (5,090). The increase was mainly due to higher raw material prices, a positive product mix, organic volume growth, a currency translation impact of SEK 94 million, and the effect of the acquisition in 2016.

Operating profit

Operating profit reached SEK 409 million (368), an improvement of 11 percent compared to the corresponding quarter in 2016. The currency translation impact was SEK 6 million. Operating profit at fixed foreign exchange rates improved by 10 percent.

Operating profit per kilo reached SEK 0.79 (0.78). The currency translation impact was positive SEK 0.01 (negative 0.02).

Net financial cost

Net financial cost decreased and amounted to SEK 22 million (39). The lower financial costs are due to the company optimizing financing in a few high-interest rate countries. The company has, in addition, temporarily benefited from the structure in the interest market.

Cash flow and investments

Operating cash flow including changes in working capital amounted to SEK 171 million (520). As earlier communicated, cash flow from working capital was negative, amounting to SEK 66 million (positive 158).

Increased raw material prices, strong organic volume growth and working capital tied up for the two greenfield investments, continued to have a negative impact on working capital. Inventory management has been good and volumes in stock have decreased. There has been a decrease in raw material prices since mid-first quarter which will have a positive impact on cash flow with a time lag of 6–9 months.

Cash outflow from investing activities amounted to SEK 192 million (194). Going forward, we expect investments to gradually decrease due to the completion of the greenfield projects.

Financial position

The equity/assets ratio amounted to 43 percent (44 percent at December 31, 2016). Net debt at June 30, 2017, amounted to SEK 3,539 million (SEK 2,620 million at December 31, 2016).

At June 30, 2017, the Group had total committed credit facilities of SEK 6,135 million (6,139 as of December 31, 2016), with SEK 2,537 million of unused committed credit facilities at quarter-end.

Employees

The average number of employees at June 30, 2017 was 3,329 (3,256 at December 31, 2016). The increase of employees is related to recently made acquisitions and ongoing greenfield projects.

Update on AAK's CEO

As communicated in a press release on May 8, 2017, AAK's CEO Arne Frank has been undergoing medical treatment. The rehabilitation is continuing but will be somewhat longer than earlier predicted. Fredrik Nilsson will continue as acting CEO until Arne Frank returns to full employment.

Events after the balance sheet date

There are no events after the balance sheet date to report on.

Business Area Food Ingredients, Q2 2017

Operating profit Q2
2017
Q2
2016
% Q1-2
2017
Q1-2
2016
% Full year
2016
+14
%
Volumes ('000 MT)
Net sales, SEK million
360
4,457
322
3,474
+12
+28
705
8,852
636
6,769
+11
+31
1,325
14,707
Operating profit per kilo
+1
%
Operating profit, SEK million
Operating profit per kilo, SEK
271
0.75
238
0.74
+14
+1
520
0.74
467
0.73
+11
+1
996
0.75

Volumes

Food Ingredients reported organic volume growth of 3 percent (negative 3). The demand for speciality and semi-speciality products continued to be good, generating organic volume growth of 2 percent (3). However, the picture between the different segments was mixed.

The Bakery segment had a slightly challenging quarter. The European market remained a challenge and the development in North Latin America was slightly weaker in the second quarter. There was, however, good growth in Asia and South Latin America.

The Dairy segment continued the strong trend from 2016 and once again reported high doubledigit organic volume growth. All regions showed very strong growth except the Nordics where the development was modest.

Special Nutrition, comprised of Infant, Senior and Medical Nutrition, reported high double-digit volume growth with a significantly better product mix compared to the corresponding quarter last year. This was driven by a double-digit volume growth for our Infant Nutrition product range Akonino®. Our other Infant Nutrition product range InFat®, sold through Advanced Lipids AB, a joint venture of AAK and Enzymotec, also showed double-digit volume growth in the quarter.

Foodservice reported declining volumes in the quarter. This was mainly due to challenging market conditions in the Nordics.

Commodity products showed 7 percent (negative 21) organic volume growth.

Net sales

Sales amounted to SEK 4,457 million (3,474). The increase was mainly due to higher raw material prices, a positive product mix, organic volume growth, a currency translation impact of SEK 46 million, and the effect of the acquisition in 2016.

Operating profit

Operating profit improved by 14 percent to SEK 271 million (238), due to a continued improved product mix, including a higher portion of customer co-developed solutions. Ramp-up costs for the greenfield projects in Brazil and China have, according to plan, been absorbed in the reported profit. There was no currency translation impact in the quarter.

Operating profit per kilo in Food Ingredients was stable at SEK 0.75 (0.74), mainly as a consequence of the improved product mix, offset by ramp-up costs related to greenfield investments and the dilution from our acquisition in 2016.

We are expecting a continued positive underlying development for this business area.

Business Area Chocolate & Confectionery Fats, Q2 2017

Q2 Q2 Q1-2 Q1-2 Full year
Operating profit 2017 2016 % 2017 2016 % 2016
Volumes ('000 MT) 95 83 +14 193 167 +16 367
+13
%
Net sales, SEK million 1,796 1,317 +36 3,699 2,679 +38 6,117
Operating profit per kilo Operating profit, SEK million 165 146 +13 361 305 +18 664
-1
%
Operating profit per kilo, SEK 1.74 1.76 -1 1.87 1.83 +2 1.81

Volumes

Total volumes for the business area increased by 14 percent (15). Organic volume growth continued to be impressive, increasing by 14 percent in the quarter (11).

There was continued strong organic volume growth for both speciality and semi-speciality products, with several showing exceptional volume growth – in mature as well as in emerging markets.

Net sales

Net sales for Chocolate & Confectionery Fats increased by SEK 479 million as a consequence of higher raw material prices, volume growth, an improved product mix, and a currency translation impact of SEK 47 million.

Recent years' strong customer co-development, new innovative solutions, and further expansion of our geographical footprint are continuing to yield positive results.

Operating profit

Operating profit improved by 13 percent, reaching SEK 165 million (146). Ramp-up costs for the greenfield projects in Brazil and China have, according to plan, been absorbed in the reported profit. The currency translation impact was SEK 6 million.

Operating profit per kilo was stable at SEK 1.74 (1.76). This was due to a further improved product mix, offset mainly by absorbed ramp-up costs.

We are expecting continued improvement in Chocolate & Confectionery Fats.

Business Area Technical Products & Feed, Q2 2017

Operating profit Q2
2017
Q2
2016
% Q1-2
2017
Q1-2
2016
% Full year
2016
Volumes ('000 MT) 66 66 +0 138 135 +2 274
-61
%
Net sales, SEK million 359 299 +20 738 605 +22 1,233
Operating profit per kilo Operating profit, SEK million 9 23 -61 28 52 -46 100
-60
%
Operating profit per kilo, SEK 0.14 0.35 -60 0.20 0.39 -49 0.36

Volumes

Volume development was flat in the quarter due to an extended, but planned, maintenance stop.

Net sales

Net sales for the business area increased by SEK 60 million as a result of higher raw material prices.

Operating profit

Operating profit reached SEK 9 million (23). The extended, but planned, maintenance stop in our crushing operation had an unfavorable impact on operating profit. The pressure on our fatty acids business continued due to higher raw material prices. However, we expect this pressure to gradually decrease over the coming quarters.

Operating profit per kilo at SEK 0.14 (0.35) decreased by 60 percent.

The operating profit is expected to gradually come back to more normal levels during the upcoming quarters.*

* The operating profit is expected to be stable or to improve slightly compared to the prior year (guidance from the Interim Report for the first quarter 2017).

The AAK Group, first six months 2017

Volumes

Total volumes were up 10 percent (6), including organic volume growth of 5 percent (0).

Net sales

Sales amounted to SEK 13,289 million (10,053). The increase was mainly due to higher raw material prices, a positive product mix, organic volume growth, a currency translation impact of SEK 168 million, and the effect of the acquisition in 2016.

Operating profit

Operating profit reached SEK 840 million (749), an improvement of 12 percent. Operating profit at fixed foreign exchange rates improved by 10 percent. The currency translation impact was SEK 13 million.

Operating profit per kilo reached SEK 0.81 (0.80). The currency translation impact was SEK 0.01.

Net financial cost

Net financial cost decreased and amounted to SEK 63 million (77). The lower financial costs are due to the company optimizing financing in a few high-interest rate countries. The company has, in addition, temporarily benefited from the structure

in the interest market.

Tax costs

Reported tax costs correspond to an average tax rate of 29 percent (27). The reported tax rate is 2 percent higher than last year due to increased earnings in countries with higher tax rates.

Cash flow and investments

Operating cash flow including changes in working capital amounted to negative SEK 237 million (positive 504). As earlier communicated, cash flow from working capital was negative, amounting to SEK 806 million (negative 222).

Increased raw material prices, strong organic volume growth and working capital tied up for the two greenfield investments, continued to have a negative impact on working capital. Inventory management has been good and volumes in stock have decreased. There has been a decrease in raw material prices since mid-first quarter which will have a positive impact on cash flow with a time lag of 6–9 months.

Cash outflow from investing activities amounted to SEK 344 million (386). Going forward, we expect investments to gradually decrease due to the completion of the greenfield projects.

General information

Related parties

No significant changes have taken place in relations or transactions with related parties since 2016.

Risks and uncertainty factors

AAK is a global company represented in many countries and as such is exposed to a number of commercial and financial risks. Accordingly, risk management is an important process for AAK in its work to achieve established targets.

Efficient risk management is an ongoing process conducted within the framework of business control, and is part of the ongoing review and forward-looking assessment of operations.

AAK's long-term risk exposure is assumed not to deviate from the inherent exposure associated with AAK's ongoing business operations.

For a more in-depth analysis of risks, refer to AAK's Annual Report for 2016.

Accounting principles in 2017

This interim report is prepared in accordance with the Swedish Annual Accounts Act and IAS 34, Interim Financial Reporting. For information regarding the accounting policies applied, see the Annual Report for 2016. The accounting policies are unchanged, compared with those applied in 2016. A number of new and amended standards are effective for periods beginning after January 1, 2017. None of these is expected to have a significant effect on the consolidated financial statements of the Group or the Parent company.

Alternative Performance Measures (APMs)

AAK presents APMs to reflect underlying business performance and to enhance comparability from period to period. APMs should not be considered as a substitute for measures of performance in accordance with the IFRS.

Definitions of Alternative Performance Measures can be found at www.aak.com under the Investor tab. For reconciliation of Alternative Performance Measures, see pages 16–17.

Definitions

For definitions, see the Annual Report for 2016.

The Parent Company and Group Functions

The Parent Company is a holding company for the AAK Group. Its functions are primarily activities related to the development and administration of the Group.

The Parent Company's invoiced sales during the first six months of 2017 amounted to SEK 47 million (39). The result for the Parent Company after financial items amounted to negative SEK 26 million (negative 37).

The costs for Group Functions have increased mainly as a consequence of the increased management ambition related to growth and The AAK Way, specifically Innovation involving additional resources for new product development.

Interest-bearing liabilities minus cash and cash equivalents and interest-bearing assets totalled a negative of SEK 1,656 million (negative 1,301 as at December 31, 2016). Investments in intangible and tangible assets amounted to SEK 0 million (5). The Parent Company's income statement and balance sheet are shown on pages 12–13.

Accounting policies

AAK AB (publ.) is the Parent Company of the AAK Group. The company has prepared its financial reports in accordance with the Annual Accounts Act and RFR 2 Reporting for legal entities.

Changes in the balance sheet

No major changes since year-end.

Malmö, July 17, 2017

Mikael Ekdahl Arne Frank Gun Nilsson Chairman of the Board Chief Executive Officer and President

Märta Schörling Andreen Bengt Baron Marianne Kirkegaard Board member Board member Board member

Lillie Li Valeur Annika Westerlund Leif Håkansson Board member Trade union representative Trade union representative

Board member

This report has not been reviewed by the company's auditors.

For further information, please contact: Fredrik Nilsson CFO and acting CEO Mobile: + 46 708 95 22 21 E-mail: [email protected]

This information is information that AAK AB (publ.) is obliged to make public pursuant to the EU Market Abuse Regulation and the Securities Act. The information was submitted for publication, through the agency of the contact person set out above, at 10:20 a.m. CET on July 17, 2017.

Income statement

Group Parent
Q2 Q2 Q1-2 Q1-2 Full year Q1-2 Q1-2 Full year
SEK million 2017 2016 2017 2016 2016 2017 2016 2016
Net sales 6,612 5,090 13,289 10,053 22,057 47 39 95
Other operating income 27 16 54 40 109 0 0 0
Total operating income 6,639 5,106 13,343 10,093 22,166 47 39 95
Raw materials and supplies -5,075 -3,729 -10,238 -7,353 -16,362 - - -
Other external expenses -545 -488 -1,074 -944 -1,973 -18 -20 -63
Cost for remuneration to employees -485 -405 -944 -819 -1,726 -52 -53 -101
Amortization and impairment losses -123 -114 -245 -226 -464 -1 0 -1
Other operating expenses -2 -2 -2 -2 -26 - - -3
Total operating costs -6,230 -4,738 -12,503 -9,344 -20,551 -71 -73 -168
Operating profit (EBIT) 409 368 840 749 1,615 -24 -34 -73
Income from shares in group companies - - - - - - - 63
Interest income 5 2 6 3 6 - - 0
Interest expense -26 -39 -63 -72 -159 -2 -3 -4
Other financial items -1 -2 -6 -8 -17 - - -
Total financial net -22 -39 -63 -77 -170 -2 -3 59
Result before tax 387 329 777 672 1,445 -26 -37 -14
Income tax -114 -88 -229 -182 -405 5 6 -5
Net result 273 241 548 490 1,040 -21 -31 -19
Attributable to non-controlling interests 9 9 10 23 37 - - -
Attributable to the Parent company's
shareholders
264 232 538 467 1,003 -21 -31 -19

Comprehensive income

Group Parent
Q2 Q2 Q1-2 Q1-2 Full year Q1-2 Q1-2 Full year
SEK million 2017 2016 2017 2016 2016 2017 2016 2016
Income for the period 273 241 548 490 1,040 -21 -31 -19
Items that will not be reclassified to profit or
loss:
Remeasurements of post employment benefit
obligations
11 -15 11 -15 5 - - -
11 -15 11 -15 5 - - -
Items that may subsequently be reclassified to
profit and loss:
Translation differences
Fair-value changes in cash flow hedges
Tax attributable to fair value changes in
cash flow hedges
-411
-
-
197
7
-2
-432
-
-
-44
13
-3
189
23
-5
-
-
-
-
-
-
-
-
-
-411 202 -432 -34 207 - - -
Total comprehensive income for the period -127 428 127 441 1,252 -21 -31 -19
Attributable to non-controlling interests
Attributable to the Parent company's
shareholders
7
-134
11
417
9
118
22
419
36
1,216
-
-21
-
-31
-
-19

Condensed balance sheet

Group Parent
SEK million 30.06.2017 30.06.2016 31.12.2016 30.06.2017 30.06.2016 31.12.2016
Assets
Goodwill 1,626 1,583 1,686 - - -
Other intangible assets 335 348 357 4 4 5
Tangible assets 5,098 4,571 5,164 4 4 4
Financial assets 42 41 32 5,492 5,486 5,486
Deferred tax assets 135 119 201 5 6 -
Total non-current assets 7,236 6,662 7,440 5,505 5,500 5,495
Inventory 4,717 3,594 4,850 - - -
Accounts receivables 3,358 2,544 3,027 - - -
Other current receivables 1,244 960 1,281 80 209 144
Cash and cash equivalents 639 485 586 0 0 0
Total current assets 9,958 7,583 9,744 80 209 144
Total assets 17,194 14,245 17,184 5,585 5,709 5,639
Equity and liabilities
Shareholders' equity 7,270 6,688 7,522 3,852 4,231 4,243
Non-controlling interests 63 77 54 - - -
Total equity including non-controlling
interests 7,333 6,765 7,576 3,852 4,231 4,243
Liabilities to banks and credit institutions 3,829 2,476 2,857 - - -
Pension liabilities 125 153 134 14 8 8
Deferred tax liabilities 527 479 520 - - -
Non-interest-bearing liabilities 340 291 320 - - -
Total non-current liabilities 4,821 3,399 3,831 14 8 8
Liabilities to banks and credit institutions 233 204 217 - - -
Accounts payables 2,875 2,176 3,258 7 10 9
Other current liabilities 1,932 1,701 2,302 1,712 1,460 1,379
Total current liabilities 5,040 4,081 5,777 1,719 1,470 1,388
Total equity and liabilities 17,194 14,245 17,184 5,585 5,709 5,639

No changes have arisen in contingent liabilities.

AAK Group – Change in equity

SEK million Total equity
capital
Non
controlling
interests
Total equity incl.
non-controlling
interests
Openings equity January 1, 2017 7,522 54 7,576
Profit for the period
Other comprehensive income
538
-420
10
-1
548
-421
Total comprehensive income 118 9 127
Dividend -370 - -370
Closing equity June 30, 2017 7,270 63 7,333
SEK million Total equity
capital
Non
controlling
interests
Total equity incl.
non-controlling
interests
Openings equity January 1, 2016 6,597 53 6,650
Profit for the period
Other comprehensive income
467
-48
23
-1
490
-49
Total comprehensive income 419 22 441
Non controlling interest
Dividend
-
-328
2
-
2
-328
Closing equity June 30, 2016 6,688 77 6,765

Financial instruments

SEK million Asset Liability
Financial instruments reported in balance sheet June 30, 2017
Raw material hedge contracts 306 195
FX hedge contracts 163 193
Total derivatives financial instruments 469 388
Fair value adjustment inventory 0 81
Total financial instruments 469 469

AAK Group – Cash flow statement

Q2 Q2 Q1-2 Q1-2 Full year
SEK million 2017 2016 2017 2016 2016
Operating activities
Operating profit 409 368 840 749 1,615
Depreciation and amortization 123 114 245 226 464
Other non-cash items -131 22 -165 14 -37
Cash flow before interest and tax 401 504 920 989 2,042
Interest paid and received
Tax paid
-18
-146
-34
-108
-64
-287
-72
-191
-163
-403
Cash flow before changes in working capital 237 362 569 726 1,476
Changes in inventory 112 68 21 -1 -818
Changes in accounts receivables -83 -20 -424 -138 -489
Changes in accounts payables -319 123 -323 -195 814
Changes in other working capital items 224 -13 -80 112 230
Changes in working capital -66 158 -806 -222 -263
Cash flow from operating activities 171 520 -237 504 1,213
Investing activities
Acquisition of intangible and tangible assets -196 -194 -350 -386 -977
Acquisition of operations and shares, net of cash acquired - - - - -449
Proceeds from sale of property, plan and equipment 4 - 6 - 5
Cash flow from investing activities -192 -194 -344 -386 -1,421
Cash flow after investing activities -21 326 -581 118 -208
Financing activities
Changes in loans 474 58 1,028 227 645
Dividend paid -370 -328 -370 -328 -328
Cash flow from financing activities 104 -270 658 -101 317
Cash flow for the period 83 56 77 17 109
Cash and cash equivalents at start of period 581 414 586 459 459
Exchange rate difference for cash equivalents -25 15 -24 9 18
Cash and cash equivalents at end of period 639 485 639 485 586

AAK Group – Share data

Q2 Q2 Q1-2 Q1-2 Full year
2017 2016 2017 2016 2016
Number of shares, thousand 42,288 42,288 42,288 42,288 42,288
Earnings per share, SEK* 6.25 5.47 12.72 11.03 23.71
Equity per share, SEK 171.91 158.15 171.91 158.15 177.87
Market value on closing date, SEK 615.00 599.50 615.00 599.50 599.50

* The calculation of earnings per share is based on weighted average number of outstanding shares.

Quarterly data – Business areas

Operating profit

2016 2017
Full
SEK million Q1 Q2 Q3 Q4 year Q1 Q2
Food Ingredients 229 238 251 278 996 249 271
Chocolate & Confectionery Fats 159 146 190 169 664 196 165
Technical Products & Feed 29 23 24 24 100 19 9
Group Functions -36 -39 -34 -36 -145 -33 -36
Total AAK Group excl non-recurring items 381 368 431 435 1,615 431 409
Acquisition costs and non-recurring items - - -15 15 - - -
Total operating profit AAK Group 381 368 416 450 1,615 431 409
Financial net -38 -39 -47 -46 -170 -41 -22
Result before tax 343 329 369 404 1,445 390 387

Alternative Performance Measures (APMs)

Organic volume growth

% Q2
2017
Q2
2016
Q1-2
2017
Q1-2
2016
Full year
2016
Food Ingredients
Organic volume growth 3 -3 3 -3 -2
Acquisitions/divestments 9 7 8 7 7
Volume growth as reported 12 4 11 4 5
Chocolate & Confectionery Fats
Organic volume growth 14 11 16 11 13
Acquisitions/divestments - 4 - 5 5
Volume growth as reported 14 15 16 16 18
Technical Products & Feed
Organic volume growth 0 5 2 2 4
Acquisitions/divestments - - - - 0
Volume growth as reported 0 5 2 2 4
AAK Group
Organic volume growth 5 1 5 0 2
Acquisitions/divestments 6 5 5 6 5
Volume growth as reported 11 6 10 6 7

EBITDA

Q2 Q2 Q1-2 Q1-2 Full year
SEK million 2017 2016 2017 2016 2016
Operating profit (EBIT) 409 368 840 749 1,615
Add back depreciation and amortization 123 114 245 226 464
EBITDA 532 482 1,085 975 2,079

Return on Capital Employed (ROCE)

R12M Full year
SEK million 30.06.2017 2017 2016
Total assets 17,194 16,472 17,184
Cash and cash equivalents -639 -539 -586
Financial assets -10 -13 -3
Accounts payables -2,875 -2,849 -3,258
Other non-interest bearing liabilities -1,924 -1,946 -2,293
Capital employed 11,746 11,125 11,044
Operating profit (Rolling 12 months) 1,706 1,706 1,615
Return on Capital Employed (ROCE), % 14.5 15.3 14.6

Working capital

Full year
SEK million 30.06.2017 2016
Inventory 4,717 4,850
Accounts receivables 3,358 3,027
Other current receivables 1,234 1,278
Accounts payables -2,875 -3,258
Other current liabilities -1,924 -2,293
Working capital 4,510 3,604

Net debt

Full year
SEK million 30.06.2017 2016
Current interest bearing receivables 10 3
Cash and cash equivalents 639 586
Pension liabilities -125 -134
Non-current liabilities to banks and credit institutions -3,829 -2,857
Current liabilities to banks and credit institutions -233 -217
Other interest-bearing liabilities -1 -1
Net debt -3,539 -2,620

Equity to assets ratio

SEK million 30.06.2017 Full year
2016
Shareholders' equity 7,270 7,522
Non-controlling interests 63 54
Total equity including non-controlling interests 7,333 7,576
Total assets 17,194 17,184
Equity to assets ratio, % 42.6 44.1

Price trends in raw materials

Rapeseed oil and palm oil Cocoa butter

For information regarding cocoa and cocoa butter please refer to information at www.icco.org

Additional information

Press and analyst conference

AAK will host a conference call on July 17, 2017 at 1 p.m. CET. The conference call can be accessed via our home page www.aak.com.

The annual and quarterly reports are also published on www.aak.com.

Financial calendar 2017

The interim report for the third quarter 2017 will be published on October 26, 2017.

A capital market day will be held in Stockholm, Sweden, on November 28, 2017.

The fourth quarter and year-end report for 2017 will be published on February 5, 2018.

Forward-looking statements

This report contains forward-looking statements. Such statements are subject to risks and uncertainties as various factors, many of which are beyond the control of AAK AB (publ.), may cause actual developments and results to differ materially from the expectations expressed in this report.

Governing text

The report has been translated from Swedish. The Swedish text shall govern for all purposes and prevail in the event of any discrepancy between the versions.

Investor Relations contact:

Fredrik Nilsson CFO and acting CEO Mobile: + 46 708 95 22 21 E-mail: [email protected]

The first choice for value-adding vegetable oil solutions

We develop and provide value-adding vegetable oil solutions in close collaboration with our customers, enabling them to achieve long lasting business results.

We do so through our in-depth expertise in oils & fats within food applications, working with a wide range of raw materials and broad process capabilities.

Through our unique co-development approach we bring together our customers' skills and know-how with our capabilities and mindset. By doing so, we solve customer specific needs across many industries – Chocolate & Confectionery, Bakery, Dairy, Special Nutrition, Foodservice, Personal Care, and more.

AAK's proven expertise is based on more than 140 years of experience within oils & fats. With our headquarters in Malmö, Sweden, 20 production facilities and customization plants, and sales offices in more than 25 countries, our more than 3,000 employees are dedicated to providing innovative value-adding solutions to our customers.

So no matter where you are in the world, we are ready to help you achieve long lasting results.

We are AAK – The Co-Development Company.

AAK AB (publ.)

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