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Atlas Copco Interim / Quarterly Report 2016

Jan 27, 2017

2883_10-k_2017-01-27_7c9e56c5-4ee8-46ac-88c7-66e11118b089.pdf

Interim / Quarterly Report

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Press Release from the Atlas Copco Group

January 27, 2017

Atlas Copco Interim report on Q4 and full-year summary 2016 (unaudited)

Strong end to a solid year

The figures presented in this report refer to continuing operations unless otherwise stated

  • Orders increased 19% to MSEK 27 617 (23 206), organic growth of 7%
  • Revenues increased 14% to MSEK 28 495 (25 003), organic growth of 2%
  • Operating profit increased 18% to MSEK 5 785 (4 882), corresponding to a margin of 20.3% (19.5) Adjusted operating profit, excluding items affecting comparability, was MSEK 5 849 (4 977)
  • Profit before tax amounted to MSEK 5 618 (4 704)
  • Reported earnings per share were SEK 3.49 (0.89)
  • Previous year includes a negative effect of SEK 2.30 from the large Belgian tax provision
  • Record strong operating cash flow at MSEK 6 537 (5 355), including discontinued operations
  • Proposed dividend of SEK 6.80 (6.30) per share, paid in two installments
  • Mats Rahmström was appointed new President and CEO of Atlas Copco AB, effective April 27, 2017
  • Proposal for AGM 2018 to split the group in two parts, one industrial and one mining/civil engineering
  • Divestment of Road Construction Equipment division
October - December January - December
MSEK 2016 2015 2016 2015
Orders received 27 617 23 206 19% 102 812 97 002 6%
Revenues 28 495 25 003 14% 101 356 98 973 2%
Operating profit 5 785 4 882 18% 19 798 19 772 0%
– as a percentage of revenues 20.3 19.5 19.5 20.0
Profit before tax 5 618 4 704 19% 18 805 18 875 0%
– as a percentage of revenues 19.7 18.8 18.6 19.1
Profit for the period from
continuing operations 4 254 1 078 295% 13 785 11 777 17%
Loss for the period from
discontinued operations -1 793 -48 -1 837 -54
Profit for the period 2 461 1 030 139% 11 948 11 723 2%
Basic earnings per share, SEK 2.01 0.85 1) 9.81 9.62 1)
- of which continuing operations 3.49 0.89 1) 11.32 9.67 1)
Diluted earnings per share, SEK 2.01 0.85 1) 9.79 9.58 1)
- of which continuing operations 3.48 0.89 1) 11.30 9.62 1)
Return on capital employed, % 26 2) 27 2)

1) Effect of SEK -2.30 from the Belgian tax provision 2) Estimated for continuing operations

Near-term demand outlook

The overall demand for the Group is expected to improve somewhat.

Previous near-term demand outlook (published October 20, 2016): The overall demand for the Group is expected to remain at current level.

Atlas Copco Group Center

Sweden Nacka Reg. Office Nacka

Atlas Copco AB Visitors address: Telephone: +46 8 743 8000 A Public Company (publ) SE-105 23 Stockholm Sickla Industriväg 19 www.atlascopcogroup.com Reg. No: 556014-2720

Atlas Copco Group – Summary of full-year 2016

Orders and revenues

Orders received in 2016 increased 6% to a record MSEK 102 812 (97 002), corresponding to an organic growth of 4%. Revenues increased 2%, to MSEK 101 356 (98 973), unchanged organically.

Sales bridge

January - December
Orders
MSEK received Revenues
2015 97 002 98 973
Structural change, % +3 +3
Currency, % -1 -1
Price, % +0 +0
Volume, % +4 +0
Total, % +6 +2
2016 102 812 101 356

Orders received, MSEK Revenues, MSEK Operating margin, %

Results and cash flow

Operating profit reached a record MSEK 19 798 (19 772), corresponding to a margin of 19.5% (20.0). Items affecting comparability amounted to MSEK -264 (-359), whereof the change in provision for share-related long-term incentive programs, reported in Common Group Functions, accounted for MSEK -314 (-144). Adjusted operating margin was 19.8% (20.3). Changes in exchange rates compared with the previous year had a MSEK 250 negative effect on the operating profit. Profit before tax amounted to MSEK 18 805 (18 875), corresponding to a margin of 18.6 %

(19.1). Income tax expense amounted to MSEK 5 020 (7 098). Previous year includes a provision of MSEK 2 802 following the European Commission's decision on Belgium's tax rulings.

Profit for the period was MSEK 13 785 (11 777). Basic and diluted earnings per share were SEK 11.32 (9.67) and SEK 11.30 (9.62), respectively.

Operating cash flow (including discontinued operations) before acquisitions, divestments and dividends reached MSEK 18 109 (16 955).

Dividend

The Board of Directors proposes to the Annual General Meeting 2017 that an ordinary dividend of SEK 6.80 (6.30) per share be paid for the 2016 fiscal year. Excluding shares currently held by the company, this corresponds to a total of MSEK 8 258 (7 665). The dividend is proposed to be paid in two equal installments, the first with record date April 28, 2017 and the second with record date October 30, 2017.

Discontinued operations

On January 19, Atlas Copco announced the agreement to sell its Road Construction Equipment division to the French industrial and construction company Fayat Group. The deal includes sales and service operations in 37 countries and production units in five countries; Sweden, Germany, Brazil, India and China. The business has 1 265 employees and revenues of MSEK 2 912 (MEUR 309) in 2016.

The divestment is expected to be completed during Q2 2017, and has resulted in an impairment of intangible assets of MSEK 1 754, net after tax, in Q4 2016. For further information, please see page 15.

Board of Directors proposes to split the Group

Atlas Copco has initiated a work in order to propose to the Annual General Meeting 2018 to decide on a split of the Group into two listed companies; one focused on industrial customers and another focused on mining/civil engineering customers. For further information, please visit: http://www.atlascopcogroup.com/investor-relations

Personnel stock option program

The Board of Directors will propose to the Annual General Meeting a similar performance-based long-term incentive program as in previous years. For Group Management, participation in the plan will require 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 proposal will be communicated in connection with the Notice of the Annual General Meeting.

Review of the fourth quarter

Market development

The order volumes for equipment increased significantly compared to the previous year, and growth was achieved in all major equipment segments.

The service business also recorded growth, both compared to the previous year and sequentially. Order volumes for mining consumables remained fairly stable compared to the previous year.

Geographically, a positive year-on-year order development was achieved in all regions.

Geographic distribution of orders received

Atlas Copco Group
%, October - December 2016 Orders Received Change*
North America 24 +8
South America 7 +1
Europe 30 +14
Africa/Middle East 9 +5
Asia 27 +29
Australia 3 +16
Atlas Copco Group 100 +14

*Change in orders received compared to the previous year in local currency, %.

Sales bridge

October - December
Orders
MSEK received Revenues
2015 23 206 25 003
Structural change, % +7 +7
Currency, % +5 +5
Price, % +0 +0
Volume, % +7 +2
Total, % +19 +14
2016 27 617 28 495

Geographic distribution of orders received

Compressor Industrial Mining and Rock Construction Atlas Copco
%, October - December 2016 Technique Technique Excavation Tech. Technique Group
North America 22 33 24 24 24
South America 4 3 15 6 7
Europe 29 39 23 40 30
Africa/Middle East 8 2 14 10 9
Asia/Australia 37 23 24 20 30
100 100 100 100 100

5% 10% 15% 20% 25% 30% 5 000 10 000 15 000 20 000 25 000 30 000

Orders, revenues and operating profit margin

2015 Orders received, MSEK Revenues, MSEK Operating margin, %

2015

2016

2016

2016

2016

2015

2014

2014

2014

2014

2015

Revenues, profits and returns

Revenues increased 14% to MSEK 28 495 (25 003), corresponding to a 2% organic increase. The currency translation effect was +5%.

The operating profit increased 18% to MSEK 5 785 (4 882) and includes items affecting comparability of MSEK -64 (-95). The MSEK -64 consists of a net MSEK +50 in Compressor Technique (a release of pension provision related to the acquisition of Edwards and restructuring costs), and MSEK -114 (-40) from a change in provision for share-related long-term incentive programs, reported in Common Group Functions.

The adjusted operating profit of MSEK 5 849 (4 977), corresponds to a margin of 20.5% (19.9). The net currency effect compared to the previous year was positive at MSEK 500, mainly due to a stronger USD.

Net financial items were MSEK -167 (-178). Interest net was MSEK -200 (-190). Other financial items were MSEK 33 (+12).

Profit before tax amounted to MSEK 5 618 (4 704), corresponding to a margin of 19.7% (18.8).

Income tax expense amounted to MSEK 1 364 (3 626). Previous year includes a provision of MSEK 2 802 following the European Commission's decision on Belgium's tax rulings.

Profit for the period was MSEK 4 254 (1 078). Basic and diluted earnings per share were SEK 3.49 (0.89) and SEK 3.48 (0.89), respectively. Adjusted for the tax provision, profit for the period and basic earnings per share in 2015 were MSEK 3 880 and SEK 3.19, respectively.

The return on capital employed during the last 12 months was 26% (27). Return on equity was 24% (24). 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 (including discontinued operations)

Operating cash surplus reached MSEK 7 071 (5 914). Cash flows from financial items were MSEK -450 (-855). The main explanation, this quarter as well as previous year, is negative cash flows from currency hedges of loans of MSEK -526 (-621) where the offsetting cash flow from the loans occurs in the future. Working capital decreased by MSEK 1 155 (1 381), primarily due to a reduction of inventory. Net investments in rental equipment were MSEK 171 (221). Net investments in property, plant and equipment were MSEK 349 (424).

In total, operating cash flow, adjusted for currency hedges of loans, reached a record MSEK 6 537 (5 355). The contribution from discontinued operations was insignificant.

Net indebtedness

The Group's net indebtedness, adjusted for the fair value of interest rate swaps, amounted to MSEK 14 829 (14 805), of which MSEK 3 907 (2 225) was attributable to postemployment benefits. The Group has an average maturity of 5.7 years on interest-bearing liabilities. The net debt/EBITDA ratio was 0.6 (0.6). The net debt/equity ratio was 28% (32).

Acquisition and divestment of own shares

During the quarter, 2 833 985 A shares, net, were acquired and 61 220 B shares, net, were divested for a total net value of MSEK 781. These transactions are in accordance with mandates granted by the Annual General Meeting and relate to the Group's long-term incentive programs.

Employees

On December 31, 2016, the number of employees was 44 695 (41 852). The number of consultants/external workforce was 3 300 (2 804). For comparable units, the total workforce increased by 228 from December 31, 2015.

Volume, price, One-time items Share based MSEK Q4 2016 mix and other Currency Acquisitions LTI programs Q4 2015 Atlas Copco Group Revenues 28 495 572 1 135 1 785 - 25 003 Operating profit 5 785 284 500 193 -74 4 882 % 20.3% 49.7% 19.5%

Revenues and operating profit – bridge

Compressor Technique

October - December January - December
MSEK 2016 2015 2016 2015
Orders received 13 984 11 201 25% 50 536 45 458 11%
Revenues 14 438 11 851 22% 49 991 46 237 8%
Operating profit 3 274 2 620 25% 11 175 10 324 8%
– as a percentage of revenues 22.7 22.1 22.4 22.3
Return on capital employed, % 40 38

Record orders, revenues and profit

  • Strong organic growth in vacuum
  • Highest growth in Europe and Asia

Sales bridge

October - December
Orders
MSEK received Revenues
2015 11 201 11 851
Structural change, % +14 +14
Currency, % +5 +5
Price, % +0 +0
Volume, % +6 +3
Total, % +25 +22
2016 13 984 14 438

Industrial compressors

The order volumes for industrial compressors increased compared to the previous year, with similar growth rates for both small and large compressors. Sequentially, the overall order intake increased somewhat.

Geographically, and compared to the previous year, the order intake increased in all regions, except from North America were the volumes were somewhat down. The strongest growth was achieved in Europe and in Asia.

Compressor service

The compressor service business continued to achieve growth in all regions, except for a weak Brazil.

Gas and process compressors

The order intake increased compared to the previous year from a low level, driven by important orders in the Middle East. Orders grew also sequentially.

Vacuum solutions

The order volumes for vacuum solutions were significantly higher compared to the previous year as well as sequentially, with Asia being the main contributor to the growth. A major contribution to growth also came from the recent acquisitions of Leybold and CSK.

Innovation

A new range of refrigerant air dryers was introduced in the quarter. Several new technologies integrated into the new dryers provide the opportunity for 50% energy consumption savings.

Acquisitions

In December, an agreement to acquire the business of Kompressoren Druckluft- und Industrietechnik GmbH, a German distributor and service provider was signed. About 10 people from the company will join Atlas Copco. The acquisition was completed in January 2017.

The US-based distributor and service provider Air Power of Nebraska, with 12 employees, was acquired in December.

Revenues and profitability

Revenues increased 22% to MSEK 14 438 (11 851), corresponding to an organic increase of 3%.

Operating profit increased 25% to MSEK 3 274 (2 620). Adjusted for restructuring costs, MSEK -330 (-55), related to recent acquisitions, and a release of a pension provision of MSEK +380, related to the acquisition of Edwards, the adjusted operating margin was 22.3% (22.6). The margin was supported by currency and efficiency improvements but diluted by acquisitions. Return on capital employed (last 12 months) was 40% (38).

Orders, revenues and operating profit margin

Industrial Technique

October - December January - December
MSEK 2016 2015 2016 2015
Orders received 3 897 3 574 9% 15 112 14 612 3%
Revenues 4 137 3 819 8% 15 017 14 578 3%
Operating profit 997 854 17% 3 430 3 355 2%
– as a percentage of revenues 24.1 22.4 22.8 23.0
Return on capital employed, % 34 31

Record orders, revenues and profit

Order growth in all customer segments and all major regions

Sales bridge

October - December
Orders
MSEK received Revenues
2015 3 574 3 819
Structural change, % +1 +1
Currency, % +4 +4
Price, % +0 +0
Volume, % +4 +3
Total, % +9 +8
2016 3 897 4 137

Motor vehicle industry

The demand for advanced industrial tools and assembly solutions from the motor vehicle industry continued to be strong, and orders grew compared to the previous year.

Geographically, the order volumes increased in Asia and Europe while order intake declined slightly in North America.

General industry

The order volumes for industrial power tools from the general manufacturing industries increased compared to the previous year and sequentially. Orders for application segments such as general assembly, electronics industries, off-road and energy increased.

Compared to the previous year, the orders received increased in North America and Asia, while Europe was flat.

Service

The service business, including maintenance and calibration services, continued to grow. Geographically, all regions achieved growth compared to the previous year.

Innovation

A new range of high torque electrical nutrunners was launched in the quarter. The products allow high accessibility and full traceability tightening. Primary applications for the products can be found in wind energy operations, and aircraft and off-road assembly.

Acquisition

The self-pierce riveting business of Phillip-Tech in China, with about 45 employees was acquired in November. The business sells products and solutions designed by Atlas Copco-owned Henrob.

Revenues and profitability

Revenues increased to a record of MSEK 4 137 (3 819), corresponding to an organic growth of 3%.

Operating profit increased 17% to MSEK 997 (854), corresponding to an operating margin of 24.1% (22.4). The margin was supported by increased volume and currency. Return on capital employed (last 12 months) was 34% (31).

Orders, revenues and operating profit margin

Mining and Rock Excavation Technique

October - December January - December
MSEK 2016 2015 2016 2015
Orders received 6 799 5 891 15% 25 565 25 587 0%
Revenues 6 971 6 558 6% 25 043 26 665 -6%
Operating profit 1 395 1 163 20% 4 465 4 993 -11%
– as a percentage of revenues 20.0 17.7 17.8 18.7
Return on capital employed, % 32 34

Strong order growth for underground equipment and service

Operating margin back on track

Sales bridge

October - December
Orders
received Revenues
5 891 6 558
+0 +0
+6 +5
+0 +0
+9 +1
+15 +6
6 799 6 971

Mining equipment

The order volumes for mining equipment increased significantly compared to the previous year and improved slightly sequentially.

Geographically, and compared to the previous year, the order intake increased in all regions except Africa/Middle East. The highest growth was achieved in Australia and North America.

Civil engineering equipment

The orders received for equipment for infrastructure projects increased compared to the previous year.

Service and consumables

The service and spare parts business grew compared to the previous year and sequentially. The main contributor to the order growth was North America but most other regions also increased.

Consumables revenues improved somewhat sequentially and compared to the previous year. The development was good in the Americas and Australia, while Asia and Africa/Middle East decreased.

Innovation

A new surface exploration drilling rig was introduced. The drilling rig offers a range of new safety features to meet the most stringent safety standards. With a capability of long cores, the machine can also provide increased productivity.

Revenues and profitability

Revenues increased 6% to MSEK 6 971 (6 558), corresponding to an organic growth of 1%.

Operating profit increased 20% to MSEK 1 395 (1 163), corresponding to a margin of 20.0% (17.7). The margin was supported by currency and better absorption of costs in the factories. Return on capital employed (last 12 months) was 32% (34).

Orders, revenues and operating profit margin

Construction Technique

October - December January - December
MSEK 2016 2015 2016 2015
Orders received 3 066 2 654 16% 12 110 11 927 2%
Revenues 3 073 2 911 6% 11 794 12 112 -3%
Operating profit 428 452 -5% 1 769 1 883 -6%
– as a percentage of revenues 13.9 15.5 15.0 15.5
Return on capital employed, % 17* 18*

The figures presented refer to continuing operations, unless otherwise stated.

  • Increased equipment orders
  • Operating margin affected by sales mix
  • Divestment of Road Construction Equipment division

Sales bridge

October - December
Orders
MSEK received Revenues
2015 2 654 2 911
Structural change, % +2 +3
Currency, % +5 +4
Price, % +1 +1
Volume, % +8 -2
Total, % +16 +6
2016 3 066 3 073

Construction equipment

The order volumes for construction equipment increased compared to the previous year and stayed more or less unchanged sequentially. Year-on-year growth was primarily due to good orders for portable compressors.

Overall, and compared to the previous year, orders received increased in Europe, Asia and North America, but decreased in Africa/Middle East and South America.

Specialty rental

The order intake for the specialty rental business decreased somewhat compared to the previous year, mainly due to lower demand from the oil and gas sector.

Europe was strong while North America and Africa/Middle East decreased.

Service

The orders received for the service business decreased somewhat compared to the previous year and sequentially.

Geographically, the best performance was in Asia, while North and South America decreased.

Innovation

During the quarter Atlas Copco introduced a petrol breaker with electronic fuel injection, a technology that offers significant benefits for users in construction work: easy to start, better handling through compact measurement and lower in weight combined with 10% less fuel consumption versus comparable models.

Discontinued operations

On January 19 Atlas Copco announced the agreement to sell its Road Construction Equipment division to the French industrial and construction company Fayat Group. The deal includes sales and service operations in 37 countries and production units in five countries; Sweden, Germany, Brazil, India and China. The business has 1 265 employees and revenues of MSEK 2 912 (MEUR 309) in 2016. For further information, please see page 15.

*Estimated for continuing operations

Revenues and profitability

Revenues reached MSEK 3 073 (2 911), corresponding to an organic decrease of 1%.

Operating profit was MSEK 428 (452), corresponding to a margin of 13.9% (15.5). The margin was negatively affected by sales mix as service and rental volumes decreased. Return on capital employed (last 12 months and estimated for continuing operations) was 17% (18).

Orders received, MSEK Revenues, MSEK Operating margin, %

Accounting principles

The consolidated accounts of the Atlas Copco Group are prepared in accordance with International Financial Reporting Standards (IFRS). The description of the accounting principles and definitions are found in the annual report 2015. The interim report is prepared in accordance with IAS 34 Interim Financial Reporting. Non-IFRS measures are also presented in the report since they are considered to be important supplemental measures of the company´s performance. For further information on how these measures have been calculated, please visit: http://www.atlascopcogroup.com/investor-relations

Risks and factors of uncertainty

Market risks

The demand for Atlas Copco's equipment and services is affected by changes in the customers' investment and production levels. A widespread financial crisis and economic downturn 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, tax 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 sub-suppliers. 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 sub-suppliers, which means that in most cases there are 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, see the annual report 2015.

Forward-looking statements

Some statements in this report are forward-looking, 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 mentioning of the Board of Directors or the Directors refers to the Board of Directors of Atlas Copco AB.

Consolidated income statement

3 months ended 12 months ended
Dec. 31 Dec. 31 Dec. 31 Dec. 31
MSEK 2016 2015 2016 2015
Continuing operations
Revenues 28 495 25 003 101 356 98 973
Cost of sales -17 381 -15 020 -61 237 -59 348
Gross profit 11 114 9 983 40 119 39 625
Marketing expenses -3 088 -2 704 -11 044 -10 669
Administrative expenses -1 944 -1 595 -6 824 -6 232
Research and development costs -850 -815 -3 096 -3 151
Other operating income and expenses 553 13 643 199
Operating profit 5 785 4 882 19 798 19 772
- as a percentage of revenues 20.3 19.5 19.5 20.0
Net financial items -167 -178 -993 -897
Profit before tax 5 618 4 704 18 805 18 875
- as a percentage of revenues 19.7 18.8 18.6 19.1
Income tax expense -1 364 -3 626 -5 020 -7 098
Profit for the period from continuing operations 4 254 1 078 13 785 11 777
Discontinued operations
Loss for the period from discontinued operation -1 793 -48 -1 837 -54
Profit for the period 2 461 1 030 11 948 11 723
Profit attributable to
- owners of the parent 2 450 1 030 11 931 11 717
- non-controlling interests 11 0 17 6
Basic earnings per share, SEK 2.01 0.85 9.81 9.62
- of which continuing operations 3.49 0.89 11.32 9.67
Diluted earnings per share, SEK 2.01 0.85 9.79 9.58
- of which continuing operations 3.48 0.89 11.30 9,62
Basic weighted average number
of shares outstanding, millions 1 216.1 1 216.9 1 216.1 1 217.4
Diluted weighted average number
of shares outstanding, millions 1 217.2 1 217.3 1 216.8 1 218.7
Key ratios
Equity per share, period end, SEK 44 1) 38 1)
Return on capital employed, 12 month values, % 26 2) 27 2)
Return on equity, 12 month values, % 24 1) 24 1)
Debt/equity ratio, period end, % 28 1) 32 1)
Equity/assets ratio, period end, % 46 1) 45 1)
Number of employees, period end 44 695 41 852

1) Including discontinued operations 2) Estimated for continuing operations

Consolidated statement of comprehensive income, including discontinued operations

3 months ended 12 months ended
Dec. 31 Dec. 31 Dec. 31 Dec. 31
MSEK 2016 2015 2016 2015
Profit for the period 2 461 1 030 11 948 11 723
Other comprehensive income
Items that will not be reclassified to profit or loss
Remeasurements of defined benefit pension plans 590 544 -113 662
Income tax relating to items that will not be reclassified -165 -104 -3 -124
425 440 -116 538
Items that may be reclassified subsequently to profit or loss
Translation differences on foreign operations 554 -1 218 3 201 -1 370
Hedge of net investments in foreign operations 119 485 -762 681
Cash flow hedges -3 6 -25 68
Income tax relating to items that may be reclassified -73 -301 487 -457
597 -1 028 2 901 -1 078
Other comprehensive income for the period, net of tax 1 022 -588 2 785 -540
Total comprehensive income for the period 3 483 442 14 733 11 183
Total comprehensive income attributable to
- owners of the parent 3 470 446 14 711 11 173
- non-controlling interests 13 -4 22 10

Consolidated balance sheet

MSEK Dec. 31, 2016 Dec. 31, 2015
Intangible assets 37 828 33 520
Rental equipment 3 095 3 076
Other property, plant and equipment 9 793 8 947
Financial assets and other receivables 2 286 2 305
Deferred tax assets 1 889 1 823
Total non-current assets 54 891 49 671
Inventories 16 912 16 906
Trade and other receivables 27 685 25 985
Other financial assets 2 455 1 576
Cash and cash equivalents 11 458 8 861
Assets classified as held for sale 2 491 11
Total current assets 61 001 53 339
TOTAL ASSETS 115 892 103 010
Equity attributable to owners of the parent 53 105 46 591
Non-controlling interests 72 159
TOTAL EQUITY 53 177 46 750
Borrowings 23 148 21 888
Post-employment benefits 3 907 2 225
Other liabilities and provisions 1 589 1 595
Deferred tax liabilities 1 028 1 497
Total non-current liabilities 29 672 27 205
Borrowings 1 574 1 101
Trade payables and other liabilities 28 519 26 481
Provisions 2 139 1 473
Liabilities directly associated with assets classified 811 -
as held for sale
Total current liabilities 33 043 29 055
TOTAL EQUITY AND LIABILITIES 115 892 103 010

Fair value of derivatives and borrowings

The carrying value and fair value of the Group's outstanding derivatives and borrowings are shown in the tables below. The fair values of bonds are based on level 1 and the fair values of derivatives and other loans are based on level 2 in the fair value hierarchy. Compared to 2015, no transfers have been made between different levels in the fair value hierarchy for derivatives and borrowings and no significant changes have been made to valuation techniques, inputs or assumptions.

Outstanding derivative instruments recorded to fair value
MSEK Dec. 31, 2016 Dec. 31, 2015
Non-current assets and liabilities
Assets 0 102
Liabilities 126 134
Current assets and liabilities
Assets 128 324
Liabilities 730 190

Carrying value and fair value of borrowings

MSEK Dec. 31, 2016 Dec. 31, 2016 Dec. 31, 2015 Dec. 31, 2015
Carrying value Fair value Carrying value Fair value
Bonds 15 611 16 385 17 199 18 408
Other loans 9 111 9 364 5 790 5 920
24 722 25 749 22 989 24 328

Consolidated statement of changes in equity

Equity attributable to
owners of the non-controlling
MSEK parent interests Total equity
Opening balance, January 1, 2016 46 591 159 46 750
Changes in equity for the period
Total comprehensive income for the period 14 711 22 14 733
Dividends -7 665 -22 -7 687
Change of non-controlling interests -68 -87 -155
Acquisition and divestment of own shares -470 -470
Share-based payments, equity settled 6 6
Closing balance, December 31, 2016 53 105 72 53 177
Equity attributable to
owners of the non-controlling
MSEK parent interests Total equity
Opening balance, January 1, 2015 50 575 178 50 753
Changes in equity for the period
Total comprehensive income for the period 11 173 10 11 183
Dividends -7 305 -29 -7 334
Redemption of shares -7 305 - -7 305
Acquisition and divestment of own shares -453 - -453
Share-based payments, equity settled -94 - -94
Closing balance, December 31, 2015 46 591 159 46 750

Consolidated statement of cash flows, including discontinued operations

MSEK
2016
2015
2016
2015
Cash flows from operating activities
Operating profit, continuing operations
5 785
4 882
19 798
19 772
Operating loss, discontinued operations
-40
-58
-85
-44
Depreciation, amortization and impairment (see below)
1 204
1 105
4 392
4 347
Capital gain/loss and other non-cash items
310
-15
495
-528
Operating cash surplus
7 259
5 914
24 600
23 547
Net financial items received/paid
-414
-855
-771
-2 037
Taxes paid
-863
-801
-7 132 1)
-4 238
Pension funding and payment of pension to
employees
-449
12
-543
78
Change in working capital
1 155
1 381
2 875
1 599
Investments in rental equipment
-306
-310
-1 207
-1 263
Sale of rental equipment
135
89
459
426
Net cash from operating activities
6 517
5 430
18 281
18 112
Cash flows from investing activities
Investments in property, plant and equipment
-411
-486
-1 369
-1 705
Sale of property, plant and equipment
62
62
144
600
Investments in intangible assets
-210
-354
-1 027
-1 168
Sale of intangible assets
9
1
15
17
Acquisition of subsidiaries and associated companies
-60
-80
-4 716
-1 852 2)
Sale of subsidiaries
-
-
15
58
Other investments, net
44
81
-195
197
Net cash from investing activities
-566
-761
-7 148
-3 853
Cash flows from financing activities
Dividends paid
-3 835
-3 654
-7 665
-7 305
Dividends paid to non-controlling interest
-9
1
-22
-29
Acquisition of non-controlling interest
-1
-
-68
-
Redemption of shares
-
-
-
-7 305
Repurchase and sales of own shares
-781
-397
-470
-453
Change in interest-bearing liabilities
-798
43
-766
595
Net cash from financing activities
-5 424
-4 007
-8 991
-14 497
Net cash flow for the period
527
662
2 142
-238
Cash and cash equivalents, beginning of the period
10 785
8 279
8 861
9 404
Exchange differences in cash and cash equivalents
180
-80
489
-305
Cash and cash equivalents, end of the period
11 492
8 861
11 492
8 861
Depreciation, amortization and impairment
Rental equipment
256
228
988
1 006
Other property, plant and equipment
450
448
1 659
1 694
Intangible assets
498
429
1 745
1 647
October - December
January - December
Total 1 204 1 105 4 392 4 347

1) Includes tax payment in Belgium of MSEK 2 250. 2) Includes deferred consideration for acquisitions made in 2014.

Calculation of operating cash flow

October - December January - December
MSEK 2016 2015 2016 2015
Net cash flow for the period 527 662 2 142 -238
Add back:
Change in interest-bearing liabilities 798 -43 766 -595
Repurchase and sales of own shares 781 397 470 453
Dividends paid 3 835 3 654 7 665 7 305
Dividends paid to non-controlling interest 9 -1 22 29
Acquisition of non-controlling interest 1 - 68 -
Redemption of shares - - - 7 305
Acquisitions and divestments 60 65 4 716 1 794
Currency hedges of loans 526 621 10 1 322
Divestment of property - - - -420
Tax payment related to Belgian tax rulings - 2 250
Operating cash flow 6 537 5 355 18 109 16 955

Discontinued operations

Road Construction Equipment division within the Construction Technique business area

On January 19, 2017 Atlas Copco announced the agreement to sell its Road Construction Equipment division to the French industrial and construction company Fayat Group.

The reason for the divestment is that the division does not have the economies of scale to become number one or two in this market segment. Atlas Copco believes that Fayat Group will be a good owner that can develop the business further.

The divestment is expected to be completed during Q2 2017, and has resulted in an impairment of intangible assets of MSEK 1 754, net after tax, in Q4 2016.

As from the fourth quarter 2016 and until closure of the divestment, the Road Construction Equipment division will be reported separately as discontinued operations in the Atlas Copco Group's financial statements, with a retrospective restatement of previous periods.

The following tables present the income statement for the financial year and the condensed balance sheet at December 31, 2016 for Road Construction Equipment. The cash flow statement for the financial year will be reported later, but the indicative operating cash flow for 2016, after investing activities, is close to zero.

Assets and Liabilities held for sale

Dec. 31
MSEK 2016
Total non-current assets 450
Total current assets 2 037
Total Assets 2 487
Total non-current liabilities 42
Total current liabilities 769
Total Liabilities 811

Income Statement

3 months ended 12 months ended
Dec. 31 Dec. 31 Dec. 31 Dec. 31
MSEK 2016 2015 2016 2015
Discontinued operations
Revenues 670 579 2 912 3 188
Cost of sales -577 -494 -2 415 -2 683
Gross profit 93 85 497 505
Marketing expenses -76 -81 -310 -329
Administrative expenses -33 -31 -125 -122
Research and development costs -38 -35 -144 -136
Other operating income and expenses 14 4 -3 38
Operating loss -40 -58 -85 -44
- as a percentage of revenues -6.0 -10.0 -2.9 -1.4
Net financial items -3 -2 -12 -8
Loss before tax -43 -60 -97 -52
- as a percentage of revenues -6.4 -10.4 -3.3 -1.6
Income tax expense 4 12 14 -2
Loss on remeasurement to fair value less cost to sell
Impairment of intangible assets -2 094 -2 094
Income tax on remeasurement 340 340
Impairment of intangible assets, net of tax -1 754 -1 754
Loss for the period from discontinued operations -1 793 -48 -1 837 -54
Basic earnings per share, SEK -1.48 -0.04 -1.51 -0.05

Revenues by business area

2014 2015 2016
MSEK (by quarter) Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4
Compressor Technique 9 409 10 353 10 718 11 685 11 049 11 462 11 875 11 851 10 692 11 929 12 932 14 438
- of which external 9 361 10 307 10 682 11 653 10 951 11 378 11 806 11 793 10 611 11 847 12 870 14 358
- of which internal 48 46 36 32 98 84 69 58 81 82 62 80
Industrial Technique 2 505 2 650 2 827 3 468 3 394 3 697 3 668 3 819 3 417 3 622 3 841 4 137
- of which external 2 493 2 636 2 816 3 454 3 382 3 684 3 656 3 806 3 406 3 611 3 830 4 125
- of which internal 12 14 11 14 12 13 12 13 11 11 11 12
Mining and Rock
Excavation Technique 6 251 6 396 6 449 6 622 6 756 6 870 6 481 6 558 5 736 6 124 6 212 6 971
- of which external 6 237 6 373 6 398 6 618 6 724 6 856 6 451 6 527 5 723 6 111 6 204 6 957
- of which internal 14 23 51 4 32 14 30 31 13 13 8 14
Construction Technique 2 761 3 094 2 965 3 015 2 910 3 236 3 055 2 911 2 718 3 042 2 961 3 073
- of which external 2 708 3 024 2 905 2 952 2 849 3 144 2 967 2 830 2 628 2 954 2 890 3 001
- of which internal 53 70 61 63 61 92 87 82 90 88 71 72
Common Group functions/
Eliminations -96 -119 -96 -40 -152 -174 -157 -136 -110 -152 -103 -124
Atlas Copco Group 20 830 22 374 22 863 24 750 23 957 25 091 24 922 25 003 22 453 24 565 25 843 28 495

Operating profit by business area

2014 2015 2016
MSEK (by quarter) Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4
Compressor Technique 1 915 2 219 2 369 2 471 2 392 2 603 2 709 2 620 2 296 2 700 2 905 3 274
- as a percentage of revenues 20.4 21.4 22.1 21.1 21.6 22.7 22.8 22.1 21.5 22.6 22.5 22.7
Industrial Technique 543 595 636 783 770 865 866 854 737 799 897 997
- as a percentage of revenues 21.7 22.5 22.5 22.6 22.7 23.4 23.6 22.4 21.6 22.1 23.4 24.1
Mining and Rock
Excavation Technique
1 071 1 155 856 1 225 1 276 1 258 1 296 1 163 866 1 041 1 163 1 395
- as a percentage of revenues 17.1 18.1 13.3 18.5 18.9 18.3 20.0 17.7 15.1 17.0 18.7 20.0
Construction Technique 429 494 448 457 458 427 546 452 408 484 449 428
- as a percentage of revenues 15.5 16.0 15.1 15.1 15.7 13.2 17.9 15.5 15.0 15.9 15.2 13.9
Common Group functions/
Eliminations -175 -175 -138 -103 -369 -111 -96 -207 -137 -255 -340 -309
Operating profit 3 783 4 288 4 171 4 833 4 527 5 042 5 321 4 882 4 170 4 769 5 074 5 785
- as a percentage of revenues 18.2 19.2 18.2 19.5 18.9 20.1 21.4 19.5 18.6 19.4 19.6 20.3
Net financial items -158 -165 -266 -335 -229 -220 -270 -178 -181 -341 -304 -167
Profit before tax 3 625 4 123 3 905 4 498 4 298 4 822 5 051 4 704 3 989 4 428 4 770 5 618
- as a percentage of revenues 17.4 18.4 17.1 18.2 17.9 19.2 20.3 18.8 17.8 18.0 18.5 19.7

Incl. discontinued operations

Acquisitions and divestments

Acquisitions and Divestments

Revenues Number of
Date
2017 Jan. 3
Acquisitions
hb Kompressoren Druckluft
und Industrietechnik
Distributor Germany
Divestments Business area
Compressor Technique
MSEK* employees*
10
2016 Dec. 22 Air Power of Nebraska
Distributor USA
Compressor Technique 12
2016 Nov. 24 Phillip-Tech
Distributor China
Industrial Technique 45
2016 Sep. 1 Leybold Compressor Technique 3 150 1 600
2016 Aug. 5 CSK Compressor Technique 870 400
2016 Aug. 2 Schneider Druckluft Compressor Technique 250 110
2016 July 4 Roxel Rental Construction Technique 12 2
2016 June 14 Bondtech Industrial Technique 32 12
2016 May 2 Kohler Druckluft
Distributor Austria, Switzerland and
Liechtenstein
Compressor Technique 30
2016 Apr. 15 Scales Industrial Technologies
Distributor USA
Compressor Technique 180
2016 Apr. 4 Air et Fluides Lyonnais Distributor
France
Compressor Technique 6
2016 Mar. 2 FIAC Compressor Technique 640 400
2016 Jan. 12 Varisco Construction Technique 270 135
2016 Jan. 5 Capitol Research Equipment Compressor Technique 22 15
2015 Dec. 15 Air Supply Systems and A1
Distributors USA
Compressor Technique 37
2015 Dec. 4 Innovative Vacuum Solutions Compressor Technique 32 19
2015 Oct. 5 NJS Technologies Industrial Technique 9 7
2015 Sep. 9 Air Repair Sales and Services
Limited
Distributor Canada
Compressor Technique 12
2015 Aug. 7 Applied Plasma Systems Compressor Technique 5
2015 July 2 Mustang Services Construction Technique 45
2015 Mar. 24 Ortman Fluid Power Compressor Technique 30 19
2015 Mar. 3 Kalibriercentrum Bayern Industrial Technique 28 27
2015 Feb. 9 J.C. Carter Compressor Technique 35
2015 Jan. 8 Maes Compressoren
Distributor Belgium
Compressor Technique 30

*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 and divestments made in 2016, full disclosure as per IFRS 3 is not given in this interim report. Disclosure will be given in the annual report 2016. See the annual report for 2015 for disclosure of acquisitions made in 2015.

Parent company

Income statement

October - December January - December
MSEK 2016 2015 2016 2015
Administrative expenses -186 -157 -619 -566
Other operating income and expenses 58 43 171 142
Operating profit/loss -128 -114 -448 -424
Financial income and expenses 2 871 2 786 5 219 8 201
Appropriations 5 031 4 523 5 031 4 523
Profit/loss before tax 7 774 7 195 9 802 12 300
Income tax -847 -783 -570 -563
Profit/loss for the period 6 927 6 412 9 232 11 737

Balance sheet

Dec. 31 Dec. 31
MSEK 2016 2015
Total non-current assets 110 912 111 026
Total current assets 12 186 7 331
TOTAL ASSETS 123 098 118 357
Total restricted equity 5 785 5 785
Total non-restricted equity 35 578 34 468
TOTAL EQUITY 41 363 40 253
Total provisions 413 267
Total non-current liabilities 53 200 49 198
Total current liabilities 28 122 28 639
TOTAL EQUITY AND LIABILITIES 123 098 118 357
Assets pledged 988 279

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, Accounting for Legal Entities. The same accounting principles and methods of computation are followed in the interim financial statements as compared with the most recent annual financial statements. See also accounting principles, page 9.

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 -14 813 384
- of which B shares
held by Atlas Copco -332 659
Total shares outstanding, net of
shares held by Atlas Copco 1 214 467 061

Performance-based personnel option plan

The Annual General Meeting 2016 approved a performancebased long-term incentive program. For Group Executive Management, the plan requires management's own investment in Atlas Copco shares. The intention is to cover Atlas Copco's obligation under the plan through the repurchase of the company's own shares. For further information, visit: www.atlascopcogroup.com/agm

Transactions in own shares

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

  • Acquisition of not more than 7 250 000 series A shares, whereof a maximum of 7 000 000 may be transferred to personnel stock option holders under the performancebased stock option plan 2016.
  • Acquisition of not more than 70 000 series A shares to hedge the obligation of the company to pay remuneration to Board members who have chosen to receive 50% of the remuneration in synthetic shares.

  • The sale of not more than 30 000 series A shares to cover costs related to previously issued synthetic shares to Board members.

  • The sale of a maximum 5 500 000 series A and B shares currently held by the company, for the purpose of covering costs of fulfilling obligations related to the option plans 2011, 2012 and 2013.
  • The shares may only be acquired or sold on NASDAQ Stockholm at a price within the registered price interval at any given time.

During 2016, 1 690 281 series A shares, net, were acquired and 61 220 series B shares were sold. These transactions are in accordance with mandates granted. The company's holding of own shares at the end of the period appears in the table to the left.

Risks and factors of uncertainty

Financial risks

Atlas Copco is subject to currency risks, interest rate risks, tax 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 Atlas Copco AB and the Group is exposed. A financial risk management committee meets regularly to manage and follow up financial risks, in line with the policy.

For further information, see the 2015 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 2015.

This is Atlas Copco

Atlas Copco is a world-leading provider of sustainable productivity solutions. The Group serves customers with innovative compressors, vacuum solutions and air treatment systems, construction and mining equipment, power tools and assembly systems. Atlas Copco develops products and service focused on productivity, energy efficiency, safety and ergonomics. The company was founded in 1873, is based in Stockholm, Sweden, and has a global reach spanning 180 countries. In 2016, Atlas Copco had revenues of BSEK 101 (BEUR 11) and more than 42 000 employees.

Business areas

Atlas Copco has four business areas. The business areas are responsible for developing their respective operations by implementing and following up on strategies and objectives to achieve sustainable, profitable growth.

The Compressor Technique business area provides industrial compressors, vacuum solutions, gas and process compressors and expanders, air and gas treatment equipment and air management systems. The business area has a global service network and innovates for sustainable productivity in the manufacturing, oil and gas, and process industries. Principal product development and manufacturing units are located in Belgium, the United States, China, South Korea, Germany, Italy and the United Kingdom.

The Industrial Technique business area provides industrial power tools and systems, industrial assembly solutions, quality assurance products, software and service through a global network. The business area innovates for sustainable productivity for customers in the automotive and general industries, maintenance and vehicle service. Principal product development and manufacturing units are located in Sweden, Germany, the United States, United Kingdom, France and Japan.

The Mining and Rock Excavation Technique business area provides equipment for drilling and rock excavation, a complete range of related consumables and service through a global network. The business area innovates for sustainable productivity in surface and underground mining, infrastructure, civil works, well drilling and geotechnical applications. Principal product development and manufacturing units are located in Sweden, the United States, Canada, China and India.

The Construction Technique business area provides construction and demolition tools, portable compressors, pumps and generators, and lighting towers. The business area offers specialty rental and provides service through a global network. Construction Technique innovates for sustainable productivity in infrastructure, civil works, oil and gas, energy and drilling. Principal product development and manufacturing units are located in Belgium, Spain, Sweden, the United States, China, and India.

Vision, mission and strategy

The Atlas Copco Group's vision is to become and remain First in Mind—First in Choice® of its customers and other principal stakeholders. The mission is to achieve sustainable, profitable growth. Sustainability plays an important role in Atlas Copco's vision and it is an integral aspect of the Group's mission. An integrated sustainability strategy, backed by ambitious goals, helps the company deliver greater value to all its stakeholders in a way that is economically, environmentally and socially responsible.

For further information

• Analysts and investors Daniel Althoff, Investor Relations Manager Phone: +46 8 743 95 97 or +46 768 99 95 97 [email protected]

• Media

Ola Kinnander, Media Relations Manager Phone: +46 8 743 8060 or +46 70 347 2455 [email protected]

Conference call

A presentation for investors, analysts and media will be held on January 27, at 3.00 PM CET. The dial-in numbers are:

Sweden: +46 8 566 426 90
United Kingdom: +44 20 300 898 04
United States: +1 855 831 5946

The conference call will be broadcasted live via the Internet. Please see our website for link and presentation material: www.atlascopco.com/ir

The webcast and a recorded audio presentation will be available on our homepage following the call.

Report on Q1 2017

The report on Q1 2017 will be published on April 26, 2017.

Annual General Meeting

The Annual General Meeting for Atlas Copco AB will be held April 26, 2017 at 4 PM CEST in Aula Medica, Nobels väg 6, Solna, Sweden.

This information is information that Atlas Copco AB is obliged to make public pursuant to the EU Market Abuse Regulation and the Securities Markets Act. The information was submitted for publication, through the agency of the contact person set out above, at 12.00 CET on January 27, 2017