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AFRY

Earnings Release Jul 11, 2014

2875_ir_2014-07-11_ea62efca-2939-4cf9-b439-c877a17a8256.pdf

Earnings Release

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ÅF Interim report January - June 2014

Press release 11 July 2014

Second quarter 2014

  • Net sales amounted to SEK 2,281 million (2,152)
  • Operating profit totalled SEK 207 million (153)
  • Operating margin was 9.1 percent (7.1)
  • Operating profit, excluding non-recurring items, totalled SEK 207 million (191)
  • Operating margin, excluding non-recurring items, was 9.1 percent (8.9)
  • Profit after tax totalled SEK 154 million (107)
  • Earnings per share, before dilution: SEK 2.00 (1.35)

First half year 2014

  • Net sales amounted to SEK 4,556 million (4,277)
  • Operating profit totalled SEK 408 million (319)
  • Operating margin was 8.9 percent (7.5)
  • Operating profit, excluding non-recurring items, totalled SEK 408 million (374)
  • Operating margin, excluding non-recurring items, was 8.9 percent (8.7)
  • Profit after tax totalled SEK 303 million (227)
  • Earnings per share, before dilution: SEK 3.92 (2.87)

A few words from the President

ÅF's second-quarter operating profit, excluding non-recurring items, rose by more than 8 percent to SEK 207 million (191). These are the highest second quarter earnings ÅF has ever reported, and the same applies to the accumulated earnings of the first six months. The operating margin rose to 9.1 percent (8.9) in the second quarter. Notably, the second quarter contained three fewer working days compared to the first quarter.

Revenue growth in the second quarter amounted to 6 percent, of which just over 2 percent was organic growth. Adjusted for ÅF Russia, whose sales have declined over the past year, growth was nearly 8 percent, of which 4 percent was organic. Due to weak profitability and lack of synergies it was agreed to divest the Russian subsidiary Lonas effective from July 2014 (see separate press release from 11 July 2014). The sale is expected to have a positive effect on ÅF's profitability going forward.

After the sale in Russia, ÅF will have a workforce of about 7,000 highly qualified employees, with a stronger and more comprehensive range of engineering services than ever before. ÅF can also offer customers a pool of around 20,000 engineers from its own unique partner network. Proof of our strength is that ÅF continues to gain more and more trust from its customers; the number of project assignments are growing and now account for roughly 60 percent of our business, which follows our strategy of creating added value for our customers via long-term, close-knit partnerships.

The highest profitability in the quarter was delivered by the Infrastructure Division followed by Industry, with operating margins of 12.4 (13.3) and 10.6 (11.3) percent, respectively. It is highly satisfactory that two divisions with more than half of ÅF's overall staff continue to show high growth, margins over 10 percent, and a strong order intake. At the end of the second quarter the

Infrastructure Division proved once again to be a leading player in the Nordic infrastructure and urban development market by being appointed as the Swedish Transport Administration's chief technical consultant for phase 1 of the East Link, Sweden's first high-speed railway.

The Technology Division operated in a slowly improving market for advanced product development and IT, increasing its operating margin from 7.0 to 7.6 percent. The International Division reported an operating margin of 3.3 percent (7.6). The declining profitability is explained by continued weak performance in Russia and Spain, as well as non-recurring charges for a cost savings program (Spain) in the second quarter. In light of steps taken in both Russia and Spain, the future prospects of the International Division have improved.

The outlook for the ÅF Group in the second half of the year 2014 is cautiously optimistic. The market for infrastructure is estimated to remain strong while the industrial market situation is better compared to a year ago. The energy market continues to be influenced by low levels of investment in Europe, while opportunities continue to be good in the Asian and South American markets.

ÅF's most important goal is be the most profitable company among its closest comparable competitors in the industry and achieve an operating margin of at least 10 percent over a business cycle. This shall be combined with growth – both organically and through acquisitions. At ÅF's annual capital market day in early 2014, new long-term objectives were introduced , which included increasing ÅF's revenue to at least EUR 2 billion by 2020.

Stockholm, Sweden – 11 July, 2014

Jonas Wiström President and CEO

Net sales and earnings, April – June 2014

Net sales for the period totalled SEK 2,281 million (2,152). Of the 6 percent increase, 2.4 percentage points stood for organic growth. Adjusted for the Russian operation, for which an agreement to sell has been reached, growth was 7.6 percent, of which 3.9 percentage points were organic. Notably, net sales increased in Q2 2014 compared to Q1 2014. If an adjustment is made for the number of working days, which were three fewer in Q2, sales grew organically by 5 percent from quarter to quarter.

Operating profit and operating margin continued to rise and totalled SEK 207 million (153) and 9.1 percent (7.1), respectively. Net profit was affected by restructuring charges amounting to SEK 4 million pertaining to the Spanish operation, while the previous year's profit was affected by integration costs of SEK 38 million related to the acquisition of Epsilon.

The Industry Division and the Infrastructure Division continued to deliver operating margins of more than 10 percent, and the Technology Division improved its operating margin to 7.6 percent (7.0). The International Division reported a margin of 3.3 percent (7.6), with a weak trend in the Russian and Spanish operations and restructuring costs having a negative impact.

There was one less working day in the quarter compared yearon-year. Capacity utilisation was 76.6 percent (75.6).

Net sales and earnings, January – June 2014

In the first half of the year, net sales totalled SEK 4,556 million (4,277). Of the 6.5 percent increase, 2.5 percentage points stood for organic growth. Adjusted for the Russian operation, for which an agreement to sell has been reached, growth was 10 percent, of which 5.8 percentage points were organic.

Operating profit and operating margin continued to rise and totalled SEK 408 million (319) and 8.9 percent (7.5), respectively. Net profit was affected by restructuring charges amounting to SEK 5 million pertaining to the Spanish operation, while the previous year's profit was affected by integration costs of SEK 55 million related to the acquisition of Epsilon.

The Industry Division and the Infrastructure Division reported operating margins of more than 10 percent, and the Technology Division improved its operating margin to 8.1 percent (7.8). The International Division reported a margin of 3.6 percent (4.9).

The first half of the year 2014 had the same amount of working days as the same period previous year. Capacity utilisation was 75.8 percent (75.2).

KEY RATIOS Apr-Jun
2014
Apr-Jun
2013
Jan-Jun
2014
Jan-Jun
2013
Full year
2013
Net sales, MSEK 2,280.7 2,151.6 4,556.4 4,276.7 8,337.0
Operating profit, MSEK 207.2 152.9 407.5 318.7 722.5
Operating margin, % 9.1 7.1 8.9 7.5 8.7
Operating profit excl non-recurring items, MSEK 207.2 191.4 407.5 374.2 724.4
Operating margin excl non-recurring items, % 9.1 8.9 8.9 8.7 8.7
Profit after financial items, MSEK 197.5 140.7 389.4 294.6 677.3
Earnings per share, before dillution, SEK 1) 2.00 1.35 3.92 2.87 6.70
Net debt (-), MSEK - - -1,080.8 -1,042.4 -853.3
Net debt/EBITDA rolling 12-months, times - - 1.1 1.7 1.0
Net debt-equity ratio, % - - 29.1 30.5 23.2
Total number of employees - - 7,333 7,010 7,043
Capacity utilisation rate, % 76.6 75.6 75.8 75.2 75.1

1) A share split 2:1 was made on 17 June, 2014. Comparative figures are adjusted.

Important events during Q2 2014 and after the reporting date

ÅF won, together with Tyréns, a public procurement with the Swedish Transport Administration and was designated as the technical consulting company in charge of phase 1 of the East Link project. The order value is estimated at SEK 100-300 million. The East Link is an infrastructure project based on substantially improved communication links on a double-track high-speed railway in parts of Sweden. Based on the completed feasibility study and railway analysis, ÅF is primarily tasked with managing railway plans and system documentation as well as assisting the Transport Administration with licensing matters for parts of the East Link through the Municipalities of Södertälje and Trosa. The project is the first of its kind in terms of Swedish high-speed trains. ÅF won the contract thanks to unique expertise and breadth in infrastructure projects.

ÅF recruited Emma Claesson as HR Director for the ÅF Group. Emma will assume her position at 1 November at the latest and will be included as a member of ÅF's Group management. Last year, Emma was named HR Manager of the Year by the company Management Events and earlier this year she received the Young Manager of the Year award from Chef (Manager) magazine.

Acquisitions & Divestments

Seven businesses have been acquired since the beginning of the year, and they are expected to contribute sales of SEK 254 million over a full year. These businesses also added 146 employees and an additional 45 sub-consultants to ÅF's roster.

After the end of the reporting period, agreements were reached on the sale of all shares in subsidiary ZAO Lonas Technologia in Russia. The shareholdings amounted to 75%. The sale will result in a capital gain of about SEK 20 million. The transaction also means that negative translation differences of SEK 35 million, previously recognised in the translation reserve under equity, will be charged to the income statement. All transactions related to the sale will be charged to operating profit under Group-wide/Eliminations during the thrid quarter.

Net sales Operating profit *)

Cash flow and financial position

Cash flow from operating activities totalled SEK 248 million (108) during the second quarter. The improvement in the quarter was due to a strong underlying cash flow and that customer advances were received for a major project. Cash flow from investing activities includes company acquisitions and paid contingent considerations amounting to SEK 80 million (42) as well as payments related to new offices. The quarter's cash flow was affected by a dividend to shareholders of SEK -252 million (-215), treasury share repurchases of SEK -55 million (0), and the net of borrowing and amortisation of loans of SEK 188 million (118). Total cash flow was SEK 13 million (-57).

Cash flow from operating activities for the period January to June was SEK 285 million (151). Corporate acquisitions and contingent considerations paid totalled SEK -140 million (-66). Financing activities included a dividend paid to shareholders of SEK -252 million (-215), share repurchases of SEK -52 million (0), and the net of borrowing and amortisation of loans of SEK -288 million (-111). Total cash flow for January-June was SEK 57 million (-277).

Group liquid assets totalled SEK 253 million (214) at the end of the period. Consolidated net debt amounted to SEK 1,081 million (1,042). The Group has unutilised credit facilities amounting to SEK 452 million.

Equity per share was SEK 48.13 (43.61). The equity ratio was 49.4 percent (46.7). Equity totalled SEK 3,719 million (3,419).

Number of employees

The average number of FTEs was 7,042 (6,622). The total number of employees at the end of the period was 7,333 (7,010): 5,554 (5,351) in Sweden and 1,779 (1,659) outside Sweden.

Parent company

Parent company operating income for the period January-June totalled SEK 257 million (206) and relates chiefly to internal services within the Group. Profit after net financial income/ expense was SEK 112 million (60). Cash and cash equivalents totalled SEK 26 million (19) and gross investment in non-current assets was SEK 40 million (19).

Industry Division

The Industry Division continued to take market share in a satisfactory market. The operating margin was 10.6 percent (11.3). At the end of last year, a slight improvement in industrial activity was noted and is persisting. Most noticeable was the increase in demand from the automotive, mining, oil, and forestry industries. Demand for contractual projects is rising across all sectors.

Sales rose by 18 percent. Profit rose by 11 percent in Q2 thanks mainly to a high capacity utilisation rate, good organic and acquisition-driven growth, and continued good project management. Overall, the division's project portfolio continues to grow, in line with customer demand for project delivery and turnkey projects. The total value of orders in fixed-price projects for the Industry Division exceeded SEK 1 billion at the end of the period.

Around 250 new consultants were recruited during the first half of the year as a consequence of a strategic focus on organic growth. Recruitment is primarily in the energy, manufacturing, and process industries as well as in the engineering areas of technical calculations, electric power, and automation.

New contracts were signed with Siemens, Öresundskraft, Vattenfall, Novo Nordisk, pulp and paper group Mondi, and others in Q2. The division also entered into an agreement with Stockholm Vatten

regarding pre-planning of a new water treatment plant in Stockholm, including an option for detailed planning. The Industry Division, in collaboration with the Infrastructure Division, also won two major projects for Åbro Bryggeri's new beverage processing.

The division continues to win many international contracts and is currently involved in projects in 50 countries. After efforts to build a new business area called Nuclear Projects, increased interest from the nuclear power industry was noted. The division's strategic expansion continues in Norway, especially in project commitments and in the area of oil and gas.

About the Industry Division:

The Industry Division is the Nordic region's leading consultant in process and production systems. Its mission is clear: to improve profitability for its clients. Experience from previous projects guarantees stability, competitive strength and peace of mind for clients. Geographical proximity to clients and a thorough understanding of the sectors in which they work are the most important foundations for long-term client relations.

Apr-Jun Apr-Jun Jan-Jun Jan-Jun Full year
Key ratios - Industry 2014 2013 2014 2013 2013
Net sales, MSEK 714.2 605.7 1,412.2 1,181.1 2,353.5
Operating profit, MSEK 75.9 68.5 146.4 114.4 241.6
Operating margin, % 10.6 11.3 10.4 9.7 10.3
Average number of employees, FTEs 2,043 1,878 2,036 1,849 1,857

The historical figures above are adjusted based on the organisational changes implemented on 1 July, 2013 as well as changes to segment reporting, see page 9.

Infrastructure Division

The Infrastructure Division operated on a strong market and continued to take market share. In Sweden and Norway, where most of the division's business is located, public investments remained at high levels. The primary drivers for the division's business are extensive investments in new and existing infrastructure and in energy-efficient buildings. Growth for the quarter was 14 percent and the operating margin was 12.4 percent (13.3). The lower margin is explained by significant recruitment of new consultants, primarily in northern Sweden.

A major event at the end of Q2 was that Infrastructure, together with Tyréns, won the first phase of the East Link, Sweden's first high-speed railway and the largest infrastructure investment that the Swedish Transport Administration will make in Sweden in the near future. ÅF's task, which was won thanks to leading expertise and a very strong reference portfolio, is to manage the railway plans and system documentation and to assist with expert support. The order value is estimated at SEK 100-300 million.

Another example of new orders in Q2 is a project in which ÅF's lighting designers are responsible for developing the EU's new method for comparing the energy performance of various street lighting fixtures. The work will be the basis for a new eco-friendly and roadworthy European standard for road and street lighting.

The largest business area, Buildings, with about 800 consultants in Sweden and Norway, continued its positive development. A new and important project was commissioned by the European Spallation Source (ESS) research facility in Lund. ÅF's task is to design the structural equipment with a focus on the research facility's function, safety, and sustainability.

In Norway, the integration of the acquired companies Advansia and Kåre Hagen was a success. The business is winning new market share, and the ambition is to continue to grow and become one of the country's leading players in the long run.

The Infrastructure Division continues to run a number of large projects, including the expansion of Oslo Gardermoen Airport in Norway, the Stockholm Bypass, the City Line tunnel in Stockholm, the West Link rail tunnel in Gothenburg, and the New Karolinska University Hospital in Solna for Skanska Healthcare.

About the Infrastructure Division:

The Infrastructure Division enjoys a leading position in the Scandinavian market for technical solutions for infrastructure projects. The division's strengths include a portfolio of services that offer clients sustainable, hi-tech solutions. Thanks to its ability to develop innovative solutions that boost client profitability and target fulfilment, the division is continuously enhancing its market potential.

Key ratios - Infrastructure Apr-Jun
2014
Apr-Jun
2013
Jan-Jun
2014
Jan-Jun
2013
Full year
2013
Net sales, MSEK 699.2 615.5 1,389.2 1,211.1 2,406.4
Operating profit, MSEK 86.9 82.1 168.7 164.7 295.7
Operating margin, % 12.4 13.3 12.1 13.6 12.3
Average number of full-time employees, FTEs 1,902 1,712 1,897 1,656 1,720

The historical figures above are adjusted based on changes to segment reporting, see page 9.

International Division

The market for international energy projects continued to remain relatively weak in Q2.

The strongest demand was for renewable energy and hydroelectric power, and some improvement in demand in the international nuclear power market was also noted.

The operating margin was 3.3 percent (7.6). In line with statements from the previous quarterly report, division management has focussed heavily on the profitability problems in Russia and Spain in Q2. This resulted in divestment of the Russian subsidiary Lonas effective from July 2014. In parallel, an action and savings plan was initiated in the Spanish operation, which includes cutting 15 employees. Most of the costs for the cost reduction program encumbered Q2 earnings by SEK 4 million. A small portion remains that will affect Q3 earnings. The measures taken should have a positive effect on the International Division's profitability in the second half of the year 2014.

Operations in Switzerland, which account for some 40 percent of sales, delivered good, improved earnings, primarily thanks to continued high levels of activity in hydroelectric power. The largest single assignment is the expansion of the Nante-deDrance hydropower plant in Switzerland, where good progress is being made. The Czech business also continued to perform well and grew its earnings, with a strong order intake for the future. Finnish operations reported satisfactory earnings given the weak domestic economy.

The inflow of orders was good in the second quarter, and included a major nuclear power contract in South East Asia, which will mean recruitment of new employees during the second half year. Earlier this year ÅF was appointed as technical consultant for another nuclear power plant in South East Asia by the same customer. In the nuclear power industry, ÅF's position was further strengthened in the quarter through a new contract in Brazil with a customer who is planning a facility for interim storage of spent nuclear fuel. An agreement was also signed, together with Technology, with a leading automotive manufacturer in Brazil in Q2.

One clear market trend is an increase in demand for services relating to efficiency improvements in existing power plants. This is an area of expertise in which the International Division has a strong market position.

About the International Division:

The International Division offers technical consulting services, primarily in the energy and infrastructure sectors. The division's domestic markets are Switzerland, Finland and the Baltic countries, the Czech Republic and Spain, but it also performs projects in around 70 countries worldwide. The division enjoys a strong position within renewable energy, thermal power, hydropower and nuclear power.

Key ratios - International Apr-Jun
2014
Apr-Jun
2013
Jan-Jun
2014
Jan-Jun
2013
Full year
2013
Net sales, MSEK 263.2 302.0 512.3 633.2 1,224.9
Operating profit, MSEK 8.6 22.9 18.6 30.9 73.5
Operating margin, % 3.3 7.6 3.6 4.9 6.0
Average number of full-time employees, FTEs 1,162 1,141 1,151 1,137 1,123

The historical figures above are adjusted based on changes to segment reporting, see page 9.

Technology Division

The Technology Division operated on a slowly improving market in Q2. Sales increased by 3 percent and the operating margin rose to 7.6 percent (7.0), mainly due to an increased capacity utilisation.

An important event at the end of Q2 was that ÅF signed an agreement with a leading player in the automotive industry where Technology goes with the customer from an established, significant Swedish partnership to also becoming a local technical consulting supplier in Brazil. This is in line with ÅF's overall strategy and the result of a collaboration between the Technology and International divisions. Overall, Technology noted growth in demand from the automotive industry, with an increase in number of projects in Q2.

As part of its efforts to be the best partner to the automotive industry, Technology created a shared skills cluster with the various entities that supply the automotive industry in order to raise skill levels in the areas required by the automotive industry, and to be able to distribute projects between Technology's entities. Similar clusters will be created in Life Science, where Technology signed a new agreement in Q2 with GE Healthcare in Sweden for engineering and IT consulting services. The agreement is an extension of the current agreement, where through a closer partnership and a wider range of services, ÅF creates added value for GE Healthcare.

The business area IT Solutions is new this year and presented strong growth and good profitability. The business area is growing, especially in the public sector, which today accounts for about 30 percent of sales. For instance, a master agreement was signed with the County Council and all the municipalities of Uppsala County and with the Swedish Financial Supervisory Authority and the Swedish Competition Authority in Q2.

About the Technology Division:

The Technology Division is active mainly in Sweden, where it is a leading name in Swedish product development and defence technology. A firm base and a long track record of success provide stability and give clients peace of mind. The Technology Division also has strong offers within its specialist fields relating to various aspects of sustainability.

Apr-Jun Apr-Jun Jan-Jun Jan-Jun Full year
Key ratios - Technology 2014 2013 2014 2013 2013
Net sales, MSEK 668.9 652.1 1,358.7 1,302.4 2,522.6
Operating profit, MSEK 51.2 45.5 110.4 101.3 190.4
Operating margin, % 7.6 7.0 8.1 7.8 7.5
Average number of full-time employees, FTEs 1,855 1,883 1,858 1,897 1,882

The historical figures above are adjusted based on the organisational changes implemented on 1 July, 2013 as well as changes to segment reporting, see page 9.

Risks and uncertainty factors

The significant risks and uncertainty factors to which the ÅF Group is exposed include strategic risks linked to the market, acquisitions, sustainability and IT, and operational risks related to projects and the ability to recruit and retain qualified co-workers. In addition, the Group is exposed to a number of financial risks, including currency risks, interest-rate risks and credit risks. The risks to which the Group is exposed are described in detail in ÅF's Annual Report for 2013. No significant risks are considered to have arisen since the publication of the annual report.

Changes to segment reporting

The Group has introduced changes to the reporting principles for segments effective as of 1 January. From 2014, amortisation and any impairment of intangible assets arising from acquisitions are always reported within "Group-wide/eliminations", and not in the operating divisions. The same applies to changes in contingent considerations and their currency effects recognised in profit or loss. Comparative figures have changed based on the above, which means that the full-year earnings within "Group-wide/eliminations" for 2013 have been reduced by SEK 19.7 million. Corresponding amounts have affected full-year earnings for 2013 for the operating divisions Industry (SEK +3.6 million), Infrastructure (SEK +6.0 million), International (SEK -1.1 million) and Technology (SEK +11.2 million).

Accounting policies

This report has been prepared in accordance with IAS 34, "Interim Financial Reporting". The accounting policies conform to International Financial Reporting Standards (IFRS), as well as with the EU approved interpretations of the relevant standards, the International Financial Reporting Interpretations Committee (IFRIC) and Chapter 9 of the Swedish Annual Accounts Act. The report has been drawn up using the same accounting policies and methods of calculation as those in the Annual Report for 2013 (Note 1). New or revised IFRS standards that came into force in 2014 did not have any material impact on the Group.

The parent company has implemented the Swedish Financial Reporting Board's Recommendation RFR 2, which means that the parent in the legal entity shall apply all EU approved IFRS and related statements as far as this is possible, while continuing to apply the Swedish Annual Accounts Act and the Pension Obligations Vesting Act and paying due regard to the relationship between accounting and taxation.

ÅF shares

The ÅF share price at the end of the reporting period was SEK 119.75; this represents an increase in value of 6.4 percent since the start of the year. During the same period the Stockholm Stock Exchange's OMXSPI index rose by 6.0 percent.

During the quarter 215,000 shares were repurchased due to the incentive program approved by the AGM 2014.

The total number of ÅF shares after the split is as follows: ÅF A: 1,608,876 pre-split, 3,217,752 post-split ÅF B: 37,493,609 pre-split, 74,987,218 post-split Total: 39,102,485 pre-split, 78,204,970 post-split of which 1,139,320 are custodial

Financial reports – 2014

21 October Interim Report January–September 2014

For further information, please contact:

President and CEO, Jonas Wiström, +46 70 608 12 20 CFO, Stefan Johansson, +46 70 224 24 01 Director, Corp Information, Viktor Svensson, +46 70 657 20 26

Group Head Office: ÅF AB, SE-169 99 Stockholm, Sweden Visitors' address: Frösundaleden 2, 169 70 Solna, Sweden Tel. +46 10 505 00 00 Fax +46 10 505 00 10 www.afconsult.com / [email protected] Corporate ID number 556120-6474

This report has not been subject to review by the company's auditors.

The information in this interim report fulfils ÅF AB's disclosure requirements under the provisions of the Swedish Securities Markets Act and/or the Financial Instruments Trading Act. The information was released for publication at 11.00 a.m. on 11 July.

All assumptions about the future that are made in this report are based on the best information available to the company at the time the report was written. As is the case with all assessments of the future, such assumptions are subject to risks and uncertainties, which may mean that the actual outcome differs from the anticipated result.

This is a translation of the Swedish original. The Swedish text is the binding version and shall prevail in the event of any discrepancies.

The Board of Directors and the President/CEO certify that this half-year report gives a true and fair presentation of the Parent's and the Group's operations, financial position and profits, and that it describes the material risks and uncertainties facing the Parent and the companies that together constitute the ÅF Group.

Stockholm, Sweden, 11 July 2014 ÅF AB (publ)

Anders Narvinger Jonas Wiström Chairman of the Board President/CEO

Director Director Director

Director Director Director

Anders Snell Anders Forslund Anders Toll Director Director, Employee representative Director, Employee representative

Marika Fredrikson Staffan Jufors Björn O. Nilsson

Maud Olofsson Joakim Rubin Kristina Schauman

CONSOLIDATED INCOME
STATEMENT Apr-Jun Apr-Jun Jan-Jun Jan-Jun Full year Jul 2013-
(in millions of SEK) 2014 2013 2014 2013 2013 Jun 2014
Net sales 2,280.7 2,151.6 4,556.4 4,276.7 8,337.0 8,616.7
Personnel costs -1,236.9 -1,182.0 -2,502.1 -2,348.7 -4,458.8 -4,612.2
Purchase of services and goods -617.8 -581.9 -1,221.1 -1,182.0 -2,327.7 -2,366.7
Other costs -198.0 -215.5 -385.3 -390.3 -802.6 -797.7
Other income 1.4 0.1 2.5 1.1 147.8 149.2
Depreciations and amortisations -22.1 -19.8 -42.8 -38.5 -174.1 -178.4
Share of associated companies' profit/loss 0.0 0.3 0.0 0.4 0.7 0.3
Operating profit 207.2 152.9 407.5 318.7 722.5 811.3
Net financial items -9.7 -12.2 -18.1 -24.1 -45.2 -39.2
Profit after financial items 197.5 140.7 389.4 294.6 677.3 772.1
Tax -43.3 -34.0 -86.5 -67.3 -151.8 -171.1
Profit after tax 154.3 106.7 302.9 227.3 525.5 601.0
Attributable to:
Shareholders in parent company 154.4 105.4 302.8 224.2 522.8 601.3
Non-controlling interest -0.1 1.3 0.1 3.1 2.7 -0.3
Profit after tax 154.3 106.7 302.9 227.3 525.5 601.0
Operating margin, % 9.1 7.1 8.9 7.5 8.7 9.4
Capacity utilisation rate (invoiced time ratio), % 76.6 75.6 75.8 75.2 75.1 75.4
Earnings per share before dilution. SEK 1) 2.00 1.35 3.92 2.87 6.70 -
Earnings per share after dilution, SEK 1) 1.96 1.33 3.84 2.83 6.60 -
Number of shares outstanding 1) 77,065,650 78,044,270 77,065,650 78,044,270 77,357,394
Average number of outstanding shares before dilution 1) 77,254,876 78,044,270 77,322,350 78,044,270 77,971,364
Average number of outstanding shares after dilution 1) 79,650,638 79,842,040 79,745,508 79,835,763 80,038,068

1) A share split 2:1 was made on 17 June, 2014. Comparative figures are adjusted.

CONSOLIDATED STATEMENT OF

COMPREHENSIVE INCOME Apr-Jun Apr-Jun Jan-Jun Jan-Jun Full year
(in millions of SEK) 2014 2013 2014 2013 2013
Items which will be reclassified subsequently to profit
or loss
Change in translation reserve for the period 37.3 34.5 50.1 -31.1 -40.1
Cash flow hedging -1.7 -0.6 -1.8 -0.3 -0.4
Tax 1.2 0.2 1.4 0.1 0.3
Items which will not be reclassified to profit or loss
Pensions -0.1 2.7 -0.2 11.1 62.7
Tax 0.0 -0.5 0.0 -2.2 -12.7
Total other comprehensive income for the period 36.8 36.3 49.4 -22.4 9.7
Profit for the period 154.3 106.7 302.9 227.3 525.5
Total comprehensive income for the period 191.1 143.0 352.4 205.0 535.2
Total comprehensive income attributable to:
Shareholders in parent company 190.5 141.9 352.1 202.4 533.3
Non-controlling interest 0.6 1.1 0.2 2.6 1.8
Total 191.1 143.0 352.4 205.0 535.2
CONSOLIDATED BALANCE SHEET 30 Jun 30 Jun 31 Dec
(in millions of SEK) 2014 2013 2013
Assets
Non-current assets
Intangible assets 4,267.2 4,291.6 4,144.2
Tangible assets 341.1 284.7 289.7
Other non-current assets 65.0 17.9 65.4
Total non-current assets 4,673.2 4,594.1 4,499.3
Current assets
Current receivables 2,606.5 2,506.5 2,386.9
Cash and cash equivalents 252.7 213.8 187.7
Total current assets 2,859.2 2,720.3 2,574.6
Total assets 7,532.4 7,314.4 7,073.9
Equity and liabilities
Equity
Attributable to shareholders in parent company 3,709.0 3,403.2 3,661.5
Attributable to non-controlling interest 9.7 16.0 12.7
Total equity 3,718.7 3,419.2 3,674.2
Non-current liabilities
Provisions 228.5 261.3 230.3
Non-current liabilities 929.8 1,227.6 939.9
Total non-current liabilities 1,158.3 1,488.9 1,170.2
Current liabilities
Provisions 8.3 30.1 21.9
Current liabilities 2,647.1 2,376.2 2,207.6
Total current liabilities 2,655.4 2,406.3 2,229.5
Total equity and liabilities 7,532.4 7,314.4 7,073.9

Pledged assets and Contingent liabilities are essentially the same as in the annual accounts for 2013.

CHANGES IN EQUITY 30 Jun 30 Jun 31 Dec
(in millions of SEK) 2014 2013 2013
Equity at start of period 3,674.2 3,421.5 3,421.5
Total comprehensive inocme for the period 352.4 205.0 535.2
Dividends -253.9 -214.6 -217.2
Share buy-backs/sales -52.2 - -80.6
Value of conversion right - - 7.5
Acquisition of non-controlling interest -7.5 - -
Divestment of non-controlling interest - -0.8 -0.8
Share savings programmes 5.6 8.1 8.7
Equity at end of period 3,718.7 3,419.2 3,674.2
Attributable to:
Shareholders in the parent company 3,709.0 3,403.2 3,661.5
Non-controlling interest 9.7 16.0 12.7
Total 3,718.7 3,419.2 3,674.2
CASH FLOW ANALYSIS Apr-Jun Apr-Jun Jan-Jun Jan-Jun Full year
(in millions of SEK) 2014 2013 2014 2013 2013
Profit after financial items 197.5 140.7 389.4 294.6 677.3
Adjustment for items not included in cash flow and other 25.0 52.9 41.6 76.9 48.6
Income tax paid -46.5 -40.2 -111.0 -76.1 -117.3
Cash flow from operating activities
before change in working capital 176.1 153.3 320.0 295.4 608.6
Cash flow from change in working capital 71.5 -45.7 -35.4 -144.4 -183.5
Cash flow from operating activities 247.6 107.7 284.6 151.1 425.1
Cash flow from investing activities -114.7 -68.6 -209.2 -101.8 -198.5
Cash flow from financing activities -120.0 -96.6 -18.5 -326.3 -529.1
Cash flow for the period 13.0 -57.5 56.9 -277.1 -302.6
Cash and cash equivalents brought forward 231.0 267.6 187.7 497.7 497.7
Exchange rate difference in cash/cash equivalents 8.5 3.9 8.0 -6.7 -7.5
Cash and cash equivalents carried forward 252.7 213.8 252.7 213.8 187.7
Jan-Jun Jan-Jun Full year
KEY RATIOS 2014 2013 2013
Return on equity, % 16.6 13.1 15.0
Return on capital employed, % 16.7 14.3 15.4
Equity ratio, % 49.4 46.7 51.9
Equity per share, SEK 48.13 43.61 47.33
Interest-bearing liabilities, MSEK 1,383.2 1,258.8 1,089.0
Average number of full-time employees (FTEs) 7,042 6,622 6.666

QUARTERLY INFORMATION BY DIVISION

Net sales 2013 2014
(in millions of SEK) Q1 Q2 Q3 Q4 Full year Q1 Q2
Industry 575.4 605.7 500.0 672.4 2,353.5 698.0 714.2
Infrastructure 595.6 615.5 491.3 703.9 2,406.4 689.9 699.2
International 331.1 302.0 293.9 297.8 1,224.9 249.1 263.2
Technology 650.3 652.1 526.1 694.0 2,522.6 689.8 668.9
Group wide/eliminations -27.5 -23.8 -41.8 -77.2 -170.3 -51.1 -64.9
Total 2,125.0 2,151.6 1,769.6 2,290.7 8,337.0 2,275.7 2,280.7
Operating profit/loss 2013 2014
(in millions of SEK) Q1 Q2 Q3 Q4 Full year Q1 Q2
Industry 46.0 68.5 46.5 80.7 241.6 70.5 75.9
Infrastructure 82.6 82.1 46.2 84.7 295.7 81.8 86.9
International 8.0 22.9 22.5 20.1 73.5 10.0 8.6
Technology 55.9 45.5 29.8 59.3 190.4 59.2 51.2
Group wide/eliminations -26.6 -66.1 -14.9 28.9 -78.8 -21.2 -15.3
Total 165.8 152.9 130.1 273.6 722.5 200.3 207.2
Operating margin 2013 2014
(%) Q1 Q2 Q3 Q4 Full year Q1 Q2
Industry 8.0 11.3 9.3 12.0 10.3 10.1 10.6
Infrastructure 13.9 13.3 9.4 12.0 12.3 11.9 12.4
International 2.4 7.6 7.7 6.7 6.0 4.0 3.3
Employees 2013 2014
(FTEs) Q1 Q2 Q3 Q4 Full year Q1 Q2
Industry 1,821 1,878 1,832 1,901 1,857 2,030 2,043
Infrastructure 1,602 1,712 1,726 1,843 1,720 1,892 1,902
International 1,132 1,141 1,105 1,115 1,123 1,140 1,162
Technology 1,911 1,883 1,851 1,886 1,882 1,861 1,855
ÅF AB 87 77 83 81 83 101 101
Total 6,554 6,691 6,598 6,825 6,666 7,023 7,062

Technology 8.6 7.0 5.7 8.5 7.5 8.6 7.6 Total 7.8 7.1 7.4 11.9 8.7 8.8 9.1

Number of working days 2013 2014
Q1 Q2 Q3 Q4 Full year Q1 Q2 Q3 Q4 Full year
Sweden only 62 60 66 61 249 62 59 66 61 248
All countries 61 60 66 61 248 62 59 661) 621) 2491)

1) Estimated weighted average.

The historical figures above are adjusted based on the organisational changes implemented on 1 July 2013 as well as changes to segment reporting, see page 9.

14 (15)

ACQUIRED COMPANIES' NET ASSETS AT TIME OF ACQUISITION

(in millions of SEK) Jan-Jun
Date of acquisition 2014
Intangible non-current assets 0.1
Tangible non-current assets 0.9
Accounts receivable and other receivables 40.0
Cash equivalents 28.6
Accounts payable and other liabilities -40.5
Net identifiable assets and liabilities 29.1
Goodwill 85.3
Fair value adjustment intangible assets 4.9
Fair value adjustment non-current provisions -1.1
Purchase price incl estimated additional consideration 118.2
Transaction costs 1.2
Deduct:
Cash (acquired) 28.6
Estimated additional consideration 38.5
Net outflow of cash 52.4

The acquisition analyses are preliminary as the assets in the companies acquired have not been definitively analysed. In the case of the above acquisitions, the purchase price has been greater than the assets recognised in the companies acquired and, as a result, the acquisition analyses have created intangible assets. As the acquisition of a consulting business involves, in the first instance, the acquisition of human capital in the form of the skills and expertise of the workforce, the greater part of the intangible assets in the companies acquired is attributable to goodwill.

The acquisitions refer to ES-KONSULT Energi och Säkerhet AB in Sweden, Xact Consultance AS in Norway and some smaller acquisitions of business operations in Sweden.

As per 30 June 2014 an agreement was signed regarding an acquisition in Norway, with five employees and start date 1 July 2014. Acquisition analysis has yet to be prepared.

INCOME STATEMENT PARENT COMPANY Apr-Jun Apr-Jun Jan-Jun Jan-Jun Full year
(in millions of SEK) 2014 2013 2014 2013 2013
Net sales 90.9 74.8 174.5 136.8 301.5
Other operating income 41.5 35.5 82.7 69.5 156.3
Operating income 132.4 110.3 257.2 206.2 457.7
Personnel costs -28.5 -25.0 -57.6 -45.4 -97.2
Other costs -108.4 -115.0 -212.6 -204.5 -414.8
Depreciation -5.5 -4.2 -10.2 -7.9 -16.4
Operating profit/loss -9.9 -33.9 -23.3 -51.5 -70.7
Net financial items 10.1 109.8 135.0 111.9 -14.5
Profit/loss after financial items 0.2 75.9 111.7 60.3 -85.2
Appropriations - - - - 609.4
Pre-tax profit/loss 0.2 75.9 111.7 60.3 524.1
Tax 3.7 9.9 8.4 16.1 -109.0
Profit/loss after tax 4.0 85.8 120.1 76.4 415.1
Other comprehensive income -0.1 0.2 -0.1 0.2 0.6
Total comprehensive income for the period 3.9 86.0 120.0 76.6 415.7
BALANCE SHEET PARENT COMPANY 30 Jun 30 Jun 31 Dec
(in millions of SEK) 2014 2013 2013
Assets
Non-current assets
Intangible assets 14.1 13.7 15.4
Tangible assets 88.0 61.1 59.7
Financial assets 4,911.4 5,187.6 4,904.2
Total non-current assets 5,013.6 5,262.4 4,979.3
Current assets
Current receivables 434.2 489.5 802.5
Cash and cash equivalents 26.2 19.4 29.1
Total current assets 460.4 508.9 831.6
Total assets 5,474.0 5,771.3 5,810.9
Equity and liabilities
Equity
Share Capital 195.5 197.4 197.4
Statutory reserve 46.9 46.9 46.9
Non-restricted equity 2,951.8 2,902.9 2,838.8
Profit/loss for the period 120.1 76.4 415.1
Total equity 3,314.3 3,223.7 3,498.3
Untaxed reserves 122.5 126.4 122.5
Provisions 305.7 630.8 302.6
Non-current liabilities 528.9 606.3 603.3
Current liabilities 1,202.6 1,184.1 1,284.1
Total equity and liabilities 5,474.0 5,771.3 5,810.9

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