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Atlas Copco Earnings Release 2010

Feb 2, 2011

2883_10-k_2011-02-02_330b8cf2-0c84-4df8-af5c-ca38b7375d8d.pdf

Earnings Release

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Press Release from the Atlas Copco Group

February 2, 2011

Atlas Copco Interim report on Q4 and full-year 2010 summary (unaudited)

Record profit and continued order growth

  • Order intake increased to MSEK 19 374, organic growth of 28%.
  • Revenues increased 22% to MSEK 19 401 (15 942).
  • Operating profit increased 64% to MSEK 4 007 (2 450, including restructuring costs of MSEK 80).
  • Operating margin at 20.7% (15.4).
  • Profit before tax amounted to MSEK 3 920 (2 324).
  • Profit for the period was MSEK 2 916 (1 700).
  • Basic earnings per share were SEK 2.39 (1.39).
  • Operating cash flow at MSEK 2 529 (4 131).
  • The Board proposes distribution to shareholders of SEK 9.00 per share through: - annual dividend for 2010 of SEK 4.00 (3.00) per share and
  • extra distribution of SEK 5.00 per share through mandatory redemption.
  • Updated goals for sustainable, profitable development: - annual revenue growth of 8% over a business cycle
  • sustained high return on capital employed
  • annual dividend of about 50% of earnings per share.
October – December January – December
MSEK 2010 2009 % 2010 2009 %
Orders received 19 374 15 276 +27 75 178 58 451 +29
Revenues 19 401 15 942 +22 69 875 63 762 +10
Operating profit 4 007 2 450 +64 13 915 9 090 +53
– as a percentage of revenues 20.7 15.4 19.9 14.3
Profit before tax 3 920 2 324 +69 13 495 8 271 +63
– as a percentage of revenues 20.2 14.6 19.3 13.0
Profit for the period 2 916 1 700 +72 9 944 6 276 +58
Basic earnings per share, SEK 2.39 1.39 8.16 5.14
Diluted earnings per share, SEK 2.38 1.38 8.15 5.13

Near-term demand outlook

The overall demand for the Group's products and services is expected to increase somewhat. The demand in the emerging markets as well as from the mining industry is expected to stay strong. Some mature markets, like North America, are expected to continue the recent improvement.

Atlas Copco Group Center
-- -- -- --------------------------
Atlas Copco AB
SE-105 23 Stockholm
Sweden

Atlas Copco Group Summary of full year 2010 results

Orders received in 2010 increased 29%, to MSEK 75 178 (58 451), corresponding to an organic increase of 29%. Revenues increased 10%, to MSEK 69 875 (63 762), corresponding to a 12% organic increase.

Sales bridge

January – December
Orders
MSEK Received Revenues
2009 58 451 63 762
Cancellations, % +2 -
Structural change, % +2 +2
Currency, % -4 -4
Price, % +1 +1
Volume, % +28 +11
Total, % +29 +10
2010 75 178 69 875

Operating profit increased 53% to MSEK 13 915 (9 090). Restructuring costs and other costs affecting comparability amounted to MSEK 100 (569). Adjusted operating margin was 20.1% (15.1). Changes in exchange rates compared with the previous year had a negative effect on the operating profit of approximately MSEK 65 but affected the margin positively. Profit before tax amounted to MSEK 13 495 (8 271), up 63% and corresponding to a margin of 19.3% (13.0). Profit for the period totaled MSEK 9 944 (6 276). Basic and diluted earnings per share were SEK 8.16 (5.14) and SEK 8.15 (5.13) respectively.

Operating cash flow before acquisitions, divestments and dividends totaled MSEK 9 698 (13 761).

Goals for sustainable, profitable development

Atlas Copco's vision is to become and remain First in Mind—First in Choice® for its stakeholders. This vision drives the Group's strategies and goals for its operations (see page 18-19).

Dividend

The Board of Directors proposes to the Annual General Meeting that a dividend of SEK 4.00 (3.00) per share be paid for the 2010 fiscal year. Excluding shares currently held by the company, this corresponds to a total of MSEK 4 874 (3 646).

Mandatory redemption of shares

Atlas Copco has generated significant cash flows both during the financial crisis and during the fast growth of 2010. Consequently the financial position of the Group is strong.

Without jeopardizing the capacity to finance further growth, the Board of Directors proposes to the Annual General Meeting a share redemption procedure, whereby every share is split into 1 ordinary share and 1 redemption share. The redemption share is then automatically redeemed at SEK 5.00 per share. This corresponds to a total of MSEK 6 092. Combined with the proposed ordinary dividend, shareholders will receive MSEK 10 966.

The redemption is subject to approval at the Annual General Meeting 2011. The payment of the redemption shares would, if approved, be made around June 15, 2011.

Personnel stock option program

The Board of Directors will propose to the Annual General Meeting a performance-based long-term incentive program. For Group Executive Management, participation in the plan requires own investment in Atlas Copco shares.

It is proposed that the plan is covered as before through the repurchase of the company's own shares.

The details of the proposals will be communicated in connection with the Notice of the Annual General Meeting.

Review of the fourth quarter Market development

The overall demand for the Group's products and services was significantly stronger in all regions than the previous year's low levels. Sequentially, i.e. compared with the previous quarter, the demand also increased somewhat, primarily for mining and industrial equipment. The aftermarket business developed well.

In North America, order intake continued to improve and high growth was recorded for comparable units compared to the previous year. The demand from the mining industry was particularly good.

Orders received in South America remained on a high level, reflecting strong demand from most customer segments in all countries.

In Europe, the development varied between different parts of the region. Activity levels remained healthy in many industry segments and total order intake was clearly higher than the previous year. The trend continued to be very positive in Eastern Europe where demand improved in all major segments, i.e. the mining, construction, manufacturing, and process industries. Demand was softer in southern and western Europe, particularly for construction equipment, and sales were more or less unchanged in many countries, both compared to previous quarters and to the previous year.

Sales in Africa/Middle East were strong in the quarter. Order intake was particularly good for mining equipment in southern and central

Africa but also sales of compressors and construction equipment in the Middle East were significantly higher than the previous year.

In Asia, order intake remained strong but did not reach the very high levels of the previous quarter. Compared to the previous year solid double-digit growth was recorded. The demand for mining and construction equipment as well as for industrial tools was strong. Also demand for compressed air equipment was good, with the exception of gas and process machines, where sales were in line with the previous year. The aftermarket business developed favorably. Good sales growth compared to the previous year was recorded in China and South Korea whereas the growth in Japan and India was more moderate.

In Australia, demand from the mining industry remained strong and sales were significantly higher than the previous year.

Sales bridge

October – December
Orders
MSEK Received Revenues
2009 15 276 15 942
Structural change, % +3 +3
Currency, % -4 -4
Price, % +1 +1
Volume, % +27 +22
Total, % +27 +22
2010 19 374 19 401
%, last 12 months Compressor Construction and Industrial
incl. December 2010 Technique Mining Technique Technique Atlas Copco Group
North America 16 18 24 18
South America 9 14 6 11
Europe 35 25 47 31
Africa/Middle East 9 15 2 11
Asia/Australia 31 28 21 29
100 100 100 100

Geographic distribution of orders received

Earnings and profitability

Operating profit increased 64% to MSEK 4 007 (2 450, including restructuring costs of MSEK 80). Operating margin reached 20.7% (15.9, adjusted for restructuring costs). The margin improvement was primarily due to the higher production and revenue volumes and also the efficiency measures implemented in 2009. Price increases also supported the operating margin.

Corporate costs were significantly higher at MSEK -284 (-155) due to revaluation of the provision for share-related long-term compensation programs. The programs are hedged with own shares but this off-setting credit is only recorded in Equity, not in the Income Statement.

The net currency effect, compared with the previous year was almost neutral at MSEK 10.

Net financial items were MSEK -87 (-126), of which interest net MSEK -132 (-166). The improvement in interest net primarily reflects the strong cash flow in recent periods and the related reduction of the net indebtedness.

Profit before tax amounted to MSEK 3 920 (2 324), corresponding to a margin of 20.2% (14.6).

Profit for the period totaled MSEK 2 916 (1 700). Basic and diluted earnings per share were SEK 2.39 (1.39) and 2.38 (1.38) respectively.

The return on capital employed during the last 12 months was 29% (18) and 31% (19) excluding the customer financing business. Return on equity was 38% (26).

The Group uses a weighted average cost of capital (WACC) of 8.0% as an investment and overall performance benchmark.

Operating cash flow and investments

Operating cash surplus reached MSEK 4 784 (3 092).

Working capital increased by MSEK 643 (decreased 1 597) as a result of the strong increase in sales. Rental equipment increased by, net, MSEK 71 (72).

Investments in property, plant and equipment were MSEK -224 (-166). Net cash flow from other investing activities, excluding acquisitions and divestments at MSEK -23 (-6), was MSEK +73 (+66).

Operating cash flow equaled MSEK 2 529 (4 131).

Cash flows from financing activities

During the quarter, there was a positive effect in the cash flow of MSEK 236 from the closing of an interest rate swap contract related to a bond loan of MUSD 200. The results effect will be amortized over the remaining tenor of the bond, approximately 7 years.

Net indebtedness

The Group's net indebtedness, adjusted for the fair value of interest rate swaps, amounted to MSEK 5 510 (10 906), of which MSEK 1 578 (1 768) was attributable to post-employment benefits. The funding situation for the Group is very strong, with an average tenor of around four years and substantial amounts of undrawn committed credit lines. The net debt/EBITDA ratio was 0.3 (0.9). The net debt/equity ratio was 19% (42).

Employees

On December 31, 2010, the number of employees was 32 790 (29 802). The number of consultants/external workforce was 1 696 (1 042). For comparable units, the total workforce increased by 2 972 from December 31, 2009.

Compressor Technique

The Compressor Technique business area consists of seven divisions in the following product areas: industrial compressors, compressed air treatment products, portable compressors and generators, gas and process compressors and expanders, service and specialty rental.

October – December Change January – December Change
MSEK 2010 2009 % 2010 2009 %
Orders received 8 681 7 231 +20 35 420 29 680 +19
Revenues 9 451 8 144 +16 34 602 32 524 +6
Operating profit 2 238 1 594 +40 8 127 5 752* +41
– as a percentage of revenues 23.7 19.6 23.5 17.7*
Return on capital employed, % 69 45

* Includes items affecting comparability of MSEK -234 for 2009. Adjusted margin was 18.4%.

  • 21% organic order growth; continued favorable demand for equipment.
  • Good development in the aftermarket business.
  • Operating margin at 23.7%, supported by volume growth and efficiency.
Sales bridge
October – December
Orders
MSEK Received Revenues
2009 7 231 8 144
Structural change, % +4 +4
Currency, % -5 -5
Price, % +1 +1
Volume, % +20 +16
Total, % +20 +16
2010 8 681 9 451

Industrial compressors

Sales of stationary industrial compressors and air treatment equipment increased significantly compared with the previous year and strong order growth was recorded in Asia, North and South America as well as in Eastern Europe. Compared with the previous quarter, order intake was more or less the same.

Gas and process compressors

Order intake of gas and process compressors was lower sequentially but significantly higher compared to a low quarter the previous year. The best year-on-year development was seen in North America, Europe and the Middle East.

Portable compressors, generators and rental

Sales of portable compressors and generators were clearly above the previous year. The increase was more pronounced in Europe and North America than in other regions. Order intake was, however, lower than the previous quarter. The specialty rental business, i.e. rental of portable air and power, grew moderately.

Aftermarket

Demand for service and spare parts remained strong. The best development was seen in North America and Asia.

Sustainable product development

A one-tool portable compressor was launched in the quarter. It has been designed to be very compact and agile. Three ranges of air dryers for demanding industries and applications such as electronics, food and beverage and pharmaceuticals were also introduced. A number of compressor models designed and produced in China have been renewed with upgraded features.

Structural changes

An expanded customer center was inaugurated in Dubai, United Arab Emirates, in the quarter. The customer center will represent all three business areas.

In November, a new production facility for gas and process turbo compressors and turbo expanders was inaugurated in China.

Profit and returns

Operating profit increased 40% to MSEK 2 238 (1 594), corresponding to a margin of 23.7% (19.6). The increased margin was supported by higher volumes, efficiency improvements, price increases and more favorable exchange rates.

Return on capital employed (last 12 months) was 69% (45).

Construction and Mining Technique

The Construction and Mining Technique business area consists of eight divisions in the following product areas: drilling rigs, rock drilling tools, mobile crushers, loading equipment, exploration equipment, construction tools, and road construction equipment.

October – December Change January – December Change
MSEK 2010 2009 % 2010 2009 %
Orders received 9 065 6 577 +38 33 436 23 500 +42
Revenues 8 173 6 395 +28 29 156 25 909 +13
Operating profit 1 640 904 +81 5 243* 3 470* +51
– as a percentage of revenues 20.1 14.1 18.0* 13.4*
Return on capital employed, % 27 17

* Includes items affecting comparability of MSEK -100 for 2010 and MSEK -143 for 2009. Adjusted margins were 18.3% and 13.9%, respectively.

  • Strong demand continued; 39% organic order growth.
  • Record high operating margin at 20.1%.
  • Investments in market organization and production capacity.
Sales bridge
October – December
Orders
MSEK Received Revenues
2009 6 577 6 395
Structural change, % +1 +1
Currency, % -2 -2
Price, % +1 +1
Volume, % +38 +28
Total, % +38 +28
2010 9 065 8 173

Mining

Order intake for mining equipment, both for underground and surface mines, continued to be very strong during the quarter as mining companies around the world continued to invest in drilling and loading equipment. Strong growth was recorded both sequentially and compared with the previous year in most regions. The best development was noted in North and South America, Africa and Australia.

Construction

Demand for construction equipment continued to recover in the quarter in most markets. Order intake for all types of equipment increased compared with the previous year. Growth was particularly good in North and South America and in Asia. Asian sales were boosted by a large order for road construction equipment received in China.

Aftermarket and consumables

Demand for service, spare parts and consumables was continuously strong and solid sales growth was recorded in all regions. The strongest development was seen in Asia and North America.

Structural changes

A customer center was opened in Mali in December. The new customer center will serve both Mali and other French speaking countries in the region and will primarily focus on mining equipment.

It was also announced in the quarter that the production capacity of rock drilling tools in Fagersta, Sweden will be expanded. The effects of the new investments, totaling approximately MSEK 450, are expected to be realized gradually during 2012 with full effect from 2013.

The plan to close one of the business area's production facilities in Ljungby, Sweden was announced in January.

Sustainable product development

Two new surface drill rigs were launched in the quarter, targeting quarries and other construction customers. For road construction, a range of pavers was introduced. Reduced fuel consumption, increased paving performance and more ergonomic features are examples of improvements compared to previous models. Products introduced targeting the Chinese market include an underground drill rig and a surface drill rig.

Profit and returns

Operating profit increased 81% to MSEK 1 640 (904), corresponding to a record operating margin of 20.1% (14.1). The margin was supported by the effects of higher production volumes, efficiency improvements and price increases.

Return on capital employed (last 12 months) was 27% (17).

Industrial Technique

The Industrial Technique business area consists of four divisions in the product areas industrial power tools and assembly systems.

October – December Change January – December Change
MSEK 2010 2009 % 2010 2009 %
Orders received 1 738 1 505 +15 6 730 5 367 +25
Revenues 1 885 1 455 +30 6 472 5 392 +20
Operating profit 413 107* +286 1 262 253* +399
– as a percentage of revenues 21.9 7.4* 19.5 4.7*
Return on capital employed, % 50 9

* Includes items affecting comparability of MSEK -80 in Q4 2009 and MSEK -187 for the full year 2009. Adjusted margins were 12.9% and 8.2% respectively.

  • 19% organic order growth.
  • Demand remained strong from all customer segments and all major regions.
  • Significantly improved operating margin at 21.9%.
Sales bridge
October – December
Orders
MSEK Received Revenues
2009 1 505 1 455
Structural change, % +3 +3
Currency, % -7 -7
Price, % +1 +1
Volume, % +18 +33
Total, % +15 +30
2010 1 738 1 885

General industry

Order volumes for industrial power tools from the general manufacturing industries, e.g. electrical appliances, aerospace, and shipyards, increased compared with the previous year. Also the sequential development was slightly positive. Geographically, the strongest sales increase compared with the previous year was noted in emerging markets. Also Europe developed well whereas orders received in North America were in line with the previous year.

Motor vehicle industry

Demand for advanced industrial tools and assembly systems from the motor vehicle industry continued to be good. All major markets recorded solid sales growth compared with the previous year. The best development was seen in North and South America.

Vehicle service

The vehicle service business, providing large fleet operators and specialized repair shops with tools and other equipment, increased sales from the previous year in all regions.

Aftermarket

The aftermarket business continued to do well in all markets and strong growth was recorded compared to the previous year. The strongest sales growth was noted in North America.

Sustainable product development

In the quarter, a system for tool location was introduced. It can be compared to a small-scale GPS for the cordless tools on an assembly line and makes sure tightenings are being performed in the right station and on the right product. Virtual workstations are created in the system with specific tools linked to them and only the correct tool will work in a specific workstation. One of Atlas Copco's Tensor nutrunners, launched during the year, was awarded with the prestigious 2010 iF design award in the quarter.

Profit and returns

Operating result reached MSEK 413 (107, including restructuring costs of MSEK 80), corresponding to an operating margin of 21.9% (12.9, adjusted for restructuring costs). The significantly higher operating margin was supported by efficiency improvements, higher volumes and price.

Return on capital employed (last 12 months) was 50% (9).

Previous near-term demand outlook

(Published October 22, 2010)

The overall demand for the Group's products and services is expected to increase somewhat. The sequential improvement is primarily expected to come from emerging markets.

Accounting principles

The consolidated accounts of the Atlas Copco Group are prepared in accordance with International Financial Reporting Standards (IFRS) as disclosed in the Annual Report 2009, with the exception of new or revised standards and interpretations endorsed by the EU and effective as from January 1, 2010, as explained below.

This report is prepared in accordance with IAS 34 Interim Financial Reporting.

Changes in accounting principles

Revised IFRS 3 Business Combinations and amended IAS 27 Consolidated and Separate Financial Statements

The revised IFRS 3 and amended IAS 27 result among other things in the following changes: transaction costs related to business combinations must be expensed, contingent considerations are recognized at fair value at the acquisition date and the effects of remeasuring liabilities related to contingent considerations are recognized as income or expense in profit or loss and there are two alternative methods to recognize goodwill and non-controlling interest (minority). The choice between the two methods is made on an individual basis for each acquisition. Changes in a parent's ownership interest that do not result in a loss of control are accounted for as equity transactions.

The changes have not had any material effect on the consolidated financial statements.

Other new and amended IFRS standards and IFRIC interpretations

The other new or amended IFRS standards and IFRIC interpretations, which became effective January 1, 2010, have had no material effect on the consolidated financial statements.

Risks and factors of uncertainty Market risks

The demand for Atlas Copco's products and services is affected by changes in the customers' investment and production levels. A widespread financial crisis and economic downturn, such as the one experienced during 2009, affects the Group negatively both in terms of revenues and profitability. However, the Group's sales are well diversified with customers in many industries and countries around the world, which limits the risk.

Financial risks

Atlas Copco is subject to currency risks, interest rate risks and other financial risks. In line with the overall goals with respect to growth, return on capital, and protecting creditors, Atlas Copco has adopted a policy to control the financial risks to which the Group is exposed. A financial risk management committee meets regularly to manage and follow-up financial risks, in line with the policy.

Production risks

Many components are sourced from subsuppliers. The availability is dependent on the sub-suppliers and if they have interruptions or lack capacity, this may adversely affect production. To minimize these risks, Atlas Copco has established a global network of subsuppliers, which means that in most cases there is more than one sub-supplier that can supply a certain component.

Atlas Copco is also directly and indirectly exposed to raw material prices. Cost increases for raw materials and components often coincide with strong end-customer demand and can partly be offset by increased sales to mining customers and partly compensated for by increased market prices.

Acquisitions

Atlas Copco has the ambition to grow all its business areas, primarily through organic growth, complemented by selected acquisitions. The integration of acquired businesses is a difficult process and it is not certain that every integration will be successful. Therefore, costs related to acquisitions can be higher and/or synergies can take longer to materialize than anticipated.

For further information about risk factors, please see the 2009 Annual Report.

Consolidated Income Statement

3 months ended 12 months ended
Dec. 31 Dec. 31 Dec. 31 Dec. 31
MSEK 2010 2009 2010 2009
Revenues 19 401 15 942 69 875 63 762
Cost of sales -11 993 -10 593 -43 468 -42 631
Gross profit 7 408 5 349 26 407 21 131
Marketing expenses -1 838 -1 624 -6 914 -6 806
Administrative expenses -1 208 -963 -4 173 -3 845
Research and development costs -423 -373 -1 517 -1 410
Other operating income and expenses 68 61 112 20
Operating profit 4 007 2 450 13 915 9 090
- as a percentage of revenues 20.7 15.4 19.9 14.3
Net financial items -87 -126 -420 -819
Profit before tax 3 920 2 324 13 495 8 271
- as a percentage of revenues 20.2 14.6 19.3 13.0
Income tax expense -1 004 -624 -3 551 -1 995
Profit for the period 2 916 1 700 9 944 6 276
Profit attributable to
- owners of the parent 2 906 1 690 9 921 6 244
- non-controlling interests 10 10 23 32
Basic earnings
per share, SEK 2.39 1.39 8.16 5.14
Diluted earnings
per share, SEK 2.38 1.38 8.15 5.13
Basic weighted average number
of shares outstanding, millions 1 216.9 1 215.9 1 215.9 1 215.9
Diluted weighted average number
of shares outstanding, millions 1 219.5 1 216.4 1 217.3 1 216.3
Key ratios
Equity per share, period end, SEK 24 21
Return on capital employed before tax, 12 month values, % 29 18
Return on equity after tax, 12 month values, % 38 26
Debt/equity ratio, period end, % 19 42
Equity/assets ratio, period end, % 41 38
Number of employees, period end 32 790 29 802

Consolidated Statement of Comprehensive Income

3 months ended 12 months ended
Dec. 31 Dec. 31 Dec. 31 Dec. 31
MSEK 2010 2009 2010 2009
Profit for the period 2 916 1 700 9 944 6 276
Other comprehensive income
Translation differences on foreign
operations
-147 614 -3 419 -1 098
Hedge of net investments in foreign
operations
214 -173 2 032 951
Cash flow hedges -15 9 -49 410
Available-for-sale investments
- realized and reclassified to income
156 -8 217 -128
statement -65 - -82 -
Income tax relating to components of
other comprehensive income
-169 122 -1 650 -845
Other comprehensive income for the
period, net of tax
-26 564 -2 951 -710
Total comprehensive income for the
period
2 890 2 264 6 993 5 566
Total comprehensive income
attributable to
- owners of the parent 2 873 2 247 6 971 5 540
- non-controlling interests 17 17 22 26
MSEK Dec. 31, 2010 Dec. 31, 2009
Intangible assets 13 464 12 697
Rental equipment 1 843 2 056
Other property, plant and equipment 5 702 5 993
Financial assets and other receivables 2 814 4 175
Deferred tax assets 1 309 2 381
Total non-current assets 25 132 27 302
Inventories 12 939 11 377
Trade and other receivables 17 474 15 433
Other financial assets 1 734 1 530
Cash and cash equivalents 14 264 12 165
Assets classified as held for sale 79 67
Total current assets 46 490 40 572
TOTAL ASSETS 71 622 67 874
Equity attributable to owners of the parent 29 141 25 509
Non-controlling interests 180 162
TOTAL EQUITY 29 321 25 671
Borrowings 19 615 21 008
Post-employment benefits 1 578 1 768
Other liabilities and provisions 1 042 658
Deferred tax liabilities 1 167 589
Total non-current liabilities 23 402 24 023
Borrowings 499 2 959
Trade payables and other liabilities 17 125 13 936
Provisions 1 275 1 285
Total current liabilities 18 899 18 180
TOTAL EQUITY AND LIABILITIES 71 622 67 874

Consolidated Balance Sheet

Consolidated Statement of Changes in Equity

Equity attributable to
non
owners of the controlling Total
MSEK parent interests equity
Opening balance, January 1, 2009 23 627 141 23 768
Changes in equity for the period
Total comprehensive income for the period 5 540 26 5 566
Dividends -3 648 -6 -3 654
Acquisitions of non-controlling interests - 1 1
Share-based payments, equity settled -10 - -10
Closing balance, December 31, 2009 25 509 162 25 671
Equity attributable to
non
owners of the controlling Total
MSEK parent interests equity
Opening balance, January 1, 2010 25 509 162 25 671
Changes in equity for the period
Total comprehensive income for the period 6 971 22 6 993
Dividends -3 646 -4 -3 650
Change of non-controlling interests 1 - 1
Repurchase of own shares 384 - 384
Share-based payments, equity settled -78 -78
Closing balance, December 30, 2010 29 141 180 29 321

Consolidated Statement of Cash Flows

October – December January – December
MSEK 2010 2009 2010 2009
Cash flows from operating activities
Operating profit 4 007 2 450 13 915 9 090
Depreciation, amortization and impairment (see below) 664 630 2 498 2 470
Capital gain/loss and other non-cash items 113 12 260 -126
Operating cash surplus 4 784 3 092 16 673 11 434
Net financial items received/paid -649 -187 -960 -1 574
Taxes paid -741 -199 -2 813 -1 759
Change in working capital -643 1 597 -1 730 6 715
Increase in rental equipment* -205 -225 -825 -769
Sale of rental equipment* 134 153 480 557
Net cash from operating activities 2 680 4 231 10 825 14 604
Cash flows from investing activities
Investments in property, plant and equipment -224 -166 -868 -954
Sale of property, plant and equipment 16 12 53 79
Investments in intangible assets -155 -172 -517 -657
Sale of intangible assets 3 3 10 6
Acquisition of subsidiaries -42 -9 -1 710 -196
Divestment of subsidiaries 19 3 19 25
Other investments, net 209 223 195 683
Net cash from investing activities -174 -106 -2 818 -1 014
Cash flows from financing activities
Dividends paid -1 - -3 650 -3 652
Repurchase and sales of own shares 394 - 384 -
Change in interest-bearing liabilities 133 -1 970 -1 474 -3 152
Net cash from financing activities 526 -1 970 -4 740 -6 804
Net cash flow for the period 3 032 2 155 3 267 6 786
Cash and cash equivalents, beginning of the period 11 388 10 005 12 165 5 455
Exchange differences in cash and cash equivalents -156 5 -1 168 -76
Cash and cash equivalents, end of the period 14 264 12 165 14 264 12 165

* Cash flow from increase and sale of rental equipment has been reclassified from investing to operating activities.

Depreciation, amortization and impairment

Rental equipment 174 172 680 720
Other property, plant and equipment 226 265 995 1 026
Intangible assets 264 193 823 724
Total 664 630 2 498 2 470

Calculation of operating cash flow

October – December January – December
MSEK 2010 2009 2010 2009
Net cash flow for the period 3 032 2 155 3 267 6 786
Add back
- Change in interest-bearing liabilities -133 1 970 1 474 3 152
- Repurchase and sales of own shares -394 - -384 -
- Dividends paid 1 - 3 650 3 652
- Acquisitions and divestments 23 6 1 691 171
Operating cash flow* 2 529 4 131 9 698 13 761

*Previous periods' cash flows from equity hedges are now included in operating cash flow.

Revenues by Segment

2009 2010
MSEK (by quarter) 1 2 3 4 1 2 3 4
Compressor Technique 8 360 8 221 7 799 8 144 7 659 8 615 8 877 9 451
- of which external 8 292 8 180 7 757 8 083 7 593 8 519 8 807 9 327
- of which internal 68 41 42 61 66 96 70 124
Construction and Mining
Technique 6 816 6 722 5 976 6 395 6 233 7 393 7 357 8 173
- of which external 6 785 6 712 5 968 6 375 6 204 7 350 7 339 8154
- of which internal 31 10 8 20 29 43 18 19
Industrial Technique 1 483 1 211 1 243 1 455 1 483 1 535 1 569 1 885
- of which external 1 478 1 207 1 240 1 451 1 473 1 529 1 564 1 880
- of which internal 5 4 3 4 10 6 5 5
Common Group functions/
Eliminations
-82 1 70 -52 -74 -113 -60 -108
Atlas Copco Group 16 577 16 155 15 088 15 942 15 301 17 430 17 743 19 401

Operating profit by Segment

2009 2010
MSEK (by quarter) 1 2 3 4 1 2 3 4
Compressor Technique 1 384 1 323 1 451 1 594 1 577 2 000 2 312 2 238
- as a percentage of revenues 16.6 16.1 18.6 19.6 20.6 23.2 26.0 23.7
Construction and Mining
Technique 868 875 823 904 960 1 331 1 312 1 640
- as a percentage of revenues 12.7 13.0 13.8 14.1 15.4 18.0 17.8 20.1
Industrial Technique 76 -13 83 107 243 289 317 413
- as a percentage of revenues 5.1 -1.1 6.7 7.4 16.4 18.8 20.2 21.9
Common Group functions/
Eliminations -156 -119 45 -155 -153 -121 -159 -284
Operating profit 2 172 2 066 2 402 2 450 2 627 3 499 3 782 4 007
- as a percentage of revenues 13.1 12.8 15.9 15.4 17.2 20.1 21.3 20.7
Net financial items -378 -123 -192 -126 -130 -96 -107 -87
Profit before tax 1 794 1 943 2 210 2 324 2 497 3 403 3 675 3 920
- as a percentage of revenues 10.8 12.0 14.6 14.6 16.3 19.5 20.7 20.2
Revenues Number of
Date Acquisitions Business area MSEK* employees*
2010 Oct. 1 Cirmac International Compressor Technique 127 42
2010 Sep. 8 Kramer Air Tool Industrial Technique 125 50
– US distributor
2010 Sep. 1 H&F Drilling Supplies Construction & Mining 59 20
Technique
2010 Aug. 31 Hartl Anlagenbau Construction & Mining 197 110
Technique
2010 Jun. 2 Tooling Technologies Industrial Technique 22
– US distributor
2010 May 28 American Air Products Compressor Technique 18
– US distributor
2010 Mar. 1 Quincy Compressor Compressor Technique 900 400
2010 Jan. 18 Premier Equipment Compressor Technique 12
– US distributor
2009 Sep. 8 Servis A.C. s.r.o. Compressor Technique 10 10
2009 Apr. 1 Focus and Prisma Construction & Mining 93 104
Technique
2009 Jan. 12 Compressor Engineering Compressor Technique 40 39
– UK distributor

Acquisitions and Divestments 2009 – 2010

* Annual revenues and number of employees at time of acquisition/divestment. No revenues are disclosed for former Atlas Copco distributors. Due to the relatively small size of the acquisitions, full disclosure as per IFRS 3 is not given in this report. The annual report for 2010 will include all stipulated disclosures for acquisitions made during 2010. See the annual report for 2009 for disclosure of acquisitions and divestments made in 2009.

Parent Company

Income Statement

October – December January – December
MSEK 2010 2009 2010 2009
Administrative expenses -140 -104 -397 -330
Other operating income and expenses 44 33 141 146
Operating profit/loss -96 -71 -256 -184
Financial income and expense 3 827 4 408 7 023 10 840
Profit after financial items 3 731 4 337 6 767 10 656
Appropriations - - - -
Profit before tax 3 731 4 337 6 767 10 656
Income tax -992 -461 -779 -94
Profit for the period 2 739 3 876 5 988 10 562

Balance Sheet

Dec. 31 Dec. 31
MSEK 2010 2009
Total non-current assets 91 156 93 880
Total current assets 17 635 14 657
TOTAL ASSETS 108 791 108 537
Total restricted equity 5 785 5 785
Total non-restricted equity 41 122 35 483
TOTAL EQUITY 46 907 41 268
Total provisions 1 034 202
Total non-current liabilities 48 389 53 059
Total current liabilities 12 461 14 008
TOTAL EQUITY AND LIABILITIES 108 791 108 537
Assets pledged 52 47
Contingent liabilities 525 248

Accounting principles

Atlas Copco AB is the ultimate Parent Company of the Atlas Copco Group. The financial statements of Atlas Copco AB have been

prepared in accordance with the Swedish Annual Accounts Act and the accounting standard RFR 2.3, Accounting for Legal Entities as disclosed in the Annual Report 2009.

Parent Company

Distribution of shares

Share capital equaled MSEK 786 (786) at the end of the period, distributed as follows:

Class of share Shares
A shares 839 394 096
B shares 390 219 008
Total 1 229 613 104
- of which A shares
held by Atlas Copco -9 524 840
- of which B shares
held by Atlas Copco -1 712 033
Total shares outstanding, net
of shares held by Atlas Copco 1 218 376 231

Personnel stock option program

The Annual General Meeting 2010 approved a performance-based long-term incentive program. For Group Executive Management, participation in the plan requires own investment in Atlas Copco shares. The intention is to cover the plan through the repurchase of the company's own shares. For further information, see the proposal to the Annual General Meeting published on www.atlascopco.com.

Transaction in own shares

Atlas Copco has mandates to purchase and sell own shares as per below:

  • The purchase of not more than 70 000 series A shares, later to be sold on the market in connection with payment to Board members who have opted to receive synthetic shares as part of their board fee.
  • The purchase of not more than 5 730 000 series A shares, whereof a maximum 4 765 000 will be used for the transfer to performance stock option holders under the performance stock option plan 2010.

  • The purchase of a maximum 5% of all issued shares, excluding those shares held by the company at the time of the AGM on April 28, 2010, but including shares that the company will purchase based on mandates granted at that AGM.

  • The sale of a maximum 2 525 000 series A shares and maximum 2 400 000 series B shares held by the company at the time of the AGM 2010, for the purpose of covering the costs of fulfilling obligations related to the performance stock option plans 2006- 2008.

During the fourth quarter of 2010, 2 035 005 series A shares and 537 857 series B shares were divested in accordance with mandates granted. In addition, 29 375 series A shares were re-issued to the market as options were exercised.

The company's holding of own shares as of December 31, 2010 appears in the table to the left.

Risks and factors of uncertainty

Financial risks

Atlas Copco is subject to currency risks, interest rate risks and other financial risks. Atlas Copco has adopted a policy to control the financial risks to which Atlas Copco AB and the Group are exposed. A financial risk management committee meets regularly to take decisions about how to manage financial risks.

For further information about risk factors, please see the 2009 Annual Report.

Related parties

There have been no significant changes in the relationships or transactions with related parties for the Group or Parent Company compared with the information given in the Annual Report 2009.

Nacka, February 2, 2011

Atlas Copco AB

Board of Directors

Goals for sustainable, profitable development

Atlas Copco's vision is to become and remain First in Mind—First in Choice® for its stakeholders. This vision drives the Group's strategies and goals for its operations.

The past years have proven Atlas Copco's ability to capture a best-in-class position vis-àvis its industrial peers in terms of profitability – both during cyclical peaks and troughs.

The ambition for the company going forward is to intensify its focus on growth, while maintaining strong profitability. This will ensure that profit is increased and, together with continued efficiency improvements on capital employed, that more economic value is generated.

The emerging markets are expected to continue to grow considerably in the years ahead and with a significant presence in these markets, Atlas Copco is well placed to capture this growth. On the other hand, the mature markets in Europe and North America are facing more challenges for growth than in the last decade.

The Group's goal for annual revenue growth is 8%, measured over a business cycle. At the same time the ambition is to grow faster than the most important competitors.

The return on capital employed, i.e. operating profit divided by net operating assets, for the current Atlas Copco business portfolio, has been consistently strong over the years. The goal is to continue to deliver high return on capital employed, by constantly striving for operational excellence and generating the growth indicated above. All acquired businesses are expected to make a positive contribution to economic value added (i.e. a return on capital employed above the Group's weighted average cost of capital).

Atlas Copco aims to have a strong but also cost-efficient financing of the business. The priority for the use of capital is to develop and grow the business. The strong profitability and cash generation that have been reached allow the Group to do that and at the same time raise the goal for dividend distribution to shareholders to about 50% of earnings per share.

Atlas Copco is committed to sustainable productivity and aims to be an industry leader in this area. This is manifested by ambitious goals for its operations, products, services and solutions.

See next page for a summary of all goals.

Historic performance – average

1991-2010 2001-2010 2006-2010

0%

Products,
services
and solutions
Increase customer
satisfaction year-on-year.
Increase customer
energy efficiency by 20%
by 2020*.
Offer safe and reliable
products and services.
Operations Develop new products
and services with a life -
cycle perspective.
Decrease CO2 emissions
from operations by 20%
in relation to cost of sales
by 2020*.
Decrease CO2 emissions
from transport of goods
by 20% in relation to cost
of sales by 2020*.
Keep water consumption
at current level.
Reuse or recycle waste. Construct Atlas Copco
buildings according to
sustainable building
standards**.
No corruption or bribes. Work with business
partners committed to
high ethical,
environmental and social
standards.
Zero work-related
accidents.
Competence
development and yearly
appraisals to all
employees.
Safe and healthy working
environment for all
employees.
Sick leave below 2.5%.
Increase diversity in both
gender and nationality.
Encourage internal
mobility.
Financials Annual revenue growth of
8% over a business
cycle.
Sustained high return on
capital employed.
All acquired businesses
to contribute to economic
value added.
Annual dividend
distribution about 50% of
earnings per share.

* Base year 2010.

**Leadership in Energy and Environmental Design (LEED) or comparable green building criteria.

Previous financial targets

(Until February 2, 2011)

The overall objective for the Atlas Copco Group is to grow and to achieve a return on capital employed that will always exceed the Group's average total cost of capital.

The financial targets are:

  • to have an annual revenue growth of 8%;
  • to reach an operating margin of 15%; and
  • to challenge and continuously improve the efficiency of operating capital in terms of fixed assets, stocks, receivables, and rental fleet utilization.

This will have the result that shareholder value is created and continuously increased.

Forward-looking statements

Some statements in this report are forwardlooking, and the actual outcome could be materially different. In addition to the factors explicitly discussed, other factors could have a material effect on the actual outcome. Such factors include, but are not limited to, general business conditions, fluctuations in exchange rates and interest rates, political developments, the impact of competing products and their pricing, product development, commercialization and technological difficulties, interruptions in supply, and major customer credit losses.

Atlas Copco AB

Atlas Copco AB and its subsidiaries are sometimes referred to as the Atlas Copco Group, the Group or Atlas Copco. Atlas Copco AB is also sometimes referred to as Atlas Copco. Any mention of the Board of Directors or the Board refers to the Board of Directors of Atlas Copco AB.

For further information

Atlas Copco AB SE-105 23 Stockholm, Sweden Phone: +46 8 743 8000, Fax: +46 8 643 3718 Internet: www.atlascopco.com Corp. id. no: 556014-2720

Analysts

Ingrid Andvaller, Investor Relations Manager, Phone: +46 8 743 8290 or +46 70 497 8290 [email protected]

Media

Daniel Frykholm, Media Relations Manager, Phone: +46 8 743 8060 [email protected]

Conference call

A combined presentation and conference call to comment on the results will be held at 3 PM CET, on February 2. The presentation will be held at Operaterassen, Stockholm, Sweden.

The dial-in number is +44 (0)20 7162 0077 and the code to attend the call is 885043.

To help ensure that the conference call begins in a timely manner, please dial in 5-10 minutes prior to the scheduled start time.

The conference call will be broadcasted live via the Internet. Please see the Investor Relations section of our website for the link, presentation material, and further details:

www.atlascopco.com/ir

A recording of the conference call will be available for 2 days on +44 (0)20 7031 4064 with access code 885043.

Interim report on Q1 2011

The report on Q1 will be published on April 20, 2011.

Annual Report 2010

The 2010 Annual Report will be published on the website www.atlascopco.com on March 15. It will also be sent to shareholders that have requested the information.

Annual General Meeting

The Annual General Meeting for Atlas Copco AB will be held on Wednesday, April 20, 2011 at 5 p.m. in Aula Magna, Stockholm University, Frescativägen 6, Stockholm, Sweden.