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Bilia Earnings Release 2014

Feb 6, 2015

2892_10-k_2015-02-06_1c68ead4-bb86-4723-8d9f-f05503320368.pdf

Earnings Release

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Everything to do with our finances. And then some.

Year-end report 2014

2)

1 )

2 )

Notable events during 2014

  • On 8 December 2014, Bilia concluded an agreement with Kverneland Bil AS concerning the sale of Bilia's dealership operation for Volvo and Ford in Stavanger. The purchase consideration amounted to about SEK 70 M and the pre-tax profit is estimated at about SEK 4 M. The date of possession was 1 January 2015. It is estimated that the Group's capital employed will decrease by about SEK 40 M, while net debt will decrease by about SEK 44 M.
  • On 30 September 2014, Bilia concluded an agreement with Fastighets AB Balder on the sale of the property company that was included in the acquisition of the Toyota operation, see below. The purchase consideration amounted to SEK 48 M and the capital gain after tax was just under SEK 13 M. Bilia's net debt declined by SEK 72 M.
  • On 20 January 2014, Bilia concluded an agreement with Toyota Sweden Holding AB on the acquisition of a property company and Toyota's operation in Malmö, Trelleborg and Lund. The date of possession was 1 March 2014. The Bilia Group's capital employed and net debt increased by about SEK 104 M as an effect of the acquisition.

Events after the balance sheet date

• On 21 January 2015, Bilia concluded an agreement to acquire all the shares in Toyota Hell Bil AS and Toyota Horten Tønsberg AS. Annual turnover is about SEK 1 bn, and for the past four years the operation has reported an operating profit of about SEK 25 M. The companies' capital employed, plus agreed-on surplus values, amounts to about SEK 210 M. The date of possession is estimated to be 1 March 2015.

Further information on the above events and other press information is available at www.bilia.com.

Fourth quarter 2014

Demand for new cars was better compared with the same quarter last year, while demand for service and used cars was slightly better compared with last year.

Net turnover amounted to SEK 5,318 M (4,878). For comparable operations and adjusted for exchange rate changes, net turnover increased by about SEK 345 M or 7 per cent. The increase is mainly attributable to car sales.

Operating profit amounted to SEK 159 M (157). If items affecting comparability are excluded, the profit was SEK 204 M (159). The improvement is attributable to both the Car and Service Businesses. Underlying Group overheads increased by about 5 per cent compared with last year. Overheads amounted to 12.7 per cent in relation to net turnover, which was 0.2 percentage point lower compared with last year. In view of the earnings level during the quarter, provision was made for employee bonuses of SEK 7 M (6).

Net financial items amounted to SEK 4 M (-2). The improvement compared with last year is mainly attributable to higher income from interests in associated companies and lower net debt during the quarter.

Net profit for the period was SEK 119 M (128) and earnings per share SEK 4.80 (5.15). Exchange rate changes reduced the profit by SEK 2 M.

Total assets increased by SEK 496 M, amounting to SEK 6,955 M. The increase was mainly attributable to cars in stock and trade receivables.

Equity increased by SEK 44 M, amounting to SEK 1,849 M. The equity/assets ratio amounted to 27 per cent (30).

Acquisition of non-current assets amounted to SEK 42 M (35). Replacement investments represented SEK 14 M (10), expansion investments SEK 8 M (16), environmental investments SEK 0 M (1) and investments in new construction and additions to properties SEK 15 M (7). while finance leases amounted to SEK 5 M (1).

Operating cash flow amounted to SEK 9 M (-174). After acquisitions and disposals of operations and change in interest-bearing receivables, cash flow amounted to SEK 7 M (-162). Net receivable decreased by SEK 87 M during the quarter, amounting to SEK 70 M. The definition of net debt/receivable has been changed, see page 9.

Liquidity remains good, and at the end of December a positive bank balance of SEK 550 M was reported. The combined credit limit with Nordea and DNB amounts to SEK 900 M.

The number of employees increased by 16 during the quarter and amounts to $3,521$ persons.

Full year 2014

Demand for cars was better and for service slightly better compared with last year.

Net turnover amounted to SEK 19,473 M (17,656). For comparable operations and adjusted for exchange rate changes, net turnover increased by about SEK 1,660 M or 9 per cent. The increase is mainly attributable to car sales.

Operating profit amounted to SEK 500 M (368). If items affecting comparability are excluded, the profit was SEK 538 M (395). The improvement is attributable to both the Car and Service Businesses, which reported earnings that were SEK 89 M and SEK 64 M better than last year, respectively. Underlying Group overheads increased by about 4 per cent compared with last year. Overheads amounted to 13.0 per cent in relation to net turnover, which was 0.5 percentage point lower compared with last year. In view of the earnings level during the year, provision was made for employee bonuses of SEK 21 M (16).

Net financial items amounted to SEK-12 M (-1). Income from associated companies decreased by SEK 9 M, mainly due to an earnings-related non-recurring effect during 2013 that was attributable to changed income tax in Sweden.

Tax for the year amounted to SEK-103 M (-77). The tax corresponds to a tax rate of 23 per cent (23) if the tax-free share in the earnings of associated companies and the gain from property sales are excluded.

Net profit for the year was SEK 385 M (290) and earnings per share SEK 15.35 (11.70). Exchange rate changes reduced the profit by SEK 5 M.

Total assets increased by SEK 860 M, amounting to SEK 6,955 M. The increase was mainly attributable to cash and cash equivalents, which increased by SEK 461 M, and to leased vehicles, which increased by SEK 248 M.

Equity increased by SEK 26 M, amounting to SEK 1,849 M. Dividends were paid to shareholders in the amount of SEK 226 M. The equity/assets ratio amounted to 27 per cent (30).

Bilia's financial goals were fulfilled as follows: Operating margin 2.6 per cent (goal 2.2), return on capital employed 19.8 per cent (goal 14.0) and return on equity 21.0 per cent (goal 15.0).

Acquisition of non-current assets amounted to SEK 195 M (105). Replacement investments represented SEK 46 M (31), expansion investments SEK 41 M (43), environmental investments SEK 1 M (2) and investments in new construction and additions to properties SEK 94 M (20), while finance leases amounted to SEK 13 M (9).

Operating cash flow amounted to SEK 748 M (83). After acquisitions and disposals of operations and change in interest-bearing receivables, cash flow amounted to SEK 715 M (118). Net debt decreased by SEK 330 M during the year, and a net receivable of SEK 70 M was reported at yearend. The definition of net debt/receivable has been changed, see page 9.

The number of employees increased by 120 during the quarter, amounting to $3,521$ persons. The acquisition of a Toyota operation in southern Sweden has increased the number of employees by 76.

Items affecting comparability

Fourth quarter Full year
Group, SEK M 2014 2013 2014 2013
Operating profit excl. items affecting
comparability 204 159 538 395
Items affecting comparability
- Gain from sale of operation, other 13
- Structural costs etc. -41 $-47$ $-25$
- Impairment -4 -4 -4 -4
Operating profit 159 157 500 368
Profit before tax excl. items affecting
comparability 208 157 526 394
Items affecting comparability
- Gain from sale of operation, other O 13
- Structural costs etc. -41 -47 $-25$
- Impairment -4 -4 -4 $-4$
Profit before tax 163 155 488 367

The quarter's structural costs pertain to a provision for rental contracts in Denmark. The provision has been calculated as the difference between estimated market rent and actual rent during the remaining rental period. The provision will be reversed and have a positive effect on earnings of about SEK 5 M per year. The impairment loss pertains to a cooperative unit (a workshop) where the carrying amount exceeded the value from an external market valuation.

The full year's gain from sale of operation pertains to the sale of the property company that was included in the acquisition of the Toyota operation in Malmö, Trelleborg and Lund.

Group

Order backlog
No. of new Fourth quarter
Full year
31 Dec.
cars 2014 2013 2014 2013 2014 2013
Sweden 1) 8,242 7,018 29,463 24,273 5,442 4,348
Norway 2,612 2,537 8,281 7,796 1,099 1,245
Denmark 901 967 3,523 3,558 330 430
Total 11,755 10,522 41,267 35,627 6,871 6,023

1) Toyota is included in deliveries during the quarter with 294 (-) and during the year with 833 (-), and in order backlog with 85 (-).

Net turnover Operating profit/loss excl. items affecting comparability, operating margin
Fourth quarter Full year Fourth quarter Full year
SEK M 2014 2013 2014 2013 2014 $\%$ 2013 $\frac{9}{6}$ 2014 $\%$ 2013 $\%$
Sweden 3,528 3,151 13,110 11,567 162 4.6 125 4.0 458 3.5 342 3.0
Norway 1,496 1,443 5,324 5,087 62 4.1 52 3.6 147 2.8 116 2.3
Denmark 281 281 1,027 997 0.5 -5 $-2.1$ -16 $-1.5$ $-20$ $-2.0$
Total Cars 5,305 4,875 19,461 17,651 225 4.2 172 3.5 589 3.0 438 2.5
Parent Company, other 13 12 5 -21 $\overline{\phantom{0}}$ $-13$ -51 $\overline{\phantom{0}}$ $-43$
Total 5,318 4,878 19,473 17,656 204 3.8 159 3.2 538 2.8 395 2.2

Comments on the quarter

  • Improved earnings in all three countries
  • Higher closing order backlog

The market for new cars increased during the quarter by 7 per cent in Sweden and 2 per cent in Norway, while it remained unchanged in Denmark.

The Group reported an operating profit, excluding items affecting comparability, of SEK 204 M (159) and an operating margin of 3.8 per cent (3.2). The Service Business reported a profit that was SEK 22 M better, and the Car Business a profit that was SEK 33 M better, than last year. The order backlog, which was about 14 per cent higher at year-end than last year, decreased during the quarter by 773 cars to 6,871 cars.

The operation in Sweden reported an operating profit of SEK 162 M (125), with an operating margin of 4.6 per cent (4.0). The Car Business reported a profit that was SEK 34 M better than last year. The improvement is mainly attributable to higher turnover and lower relative costs in new car sales. Earnings from sales of used cars improved by SEK 9 M, due mainly to a higher gross profit margin. The Service Business reported a profit that was SEK 5 M better than last year. The improvement is mainly attributable to a higher turnover.

The operating profit in Bilia's Norwegian operation amounted to SEK 62 M (52) and the operating margin to 4.1 per cent (3.6). The Service Business reported a profit that was SEK 14 M better than last year. The improvement is attributable to higher sales and lower relative costs. The Car Business reported a profit that was SEK 4 M worse than last year. The poorer result is attributable to a lower gross profit margin in new car sales. Earnings from sales of used cars were on a level with last year. Stocks of used cars increased during the quarter and were a bit too high at year-end.

The Danish operation reported an operating profit of SEK 1 M (loss: 5). The improvement over last year is mainly attributable to the a higher gross profit margin and lower costs in the Service Business. Sales of used cars resulted in a small loss, which was nevertheless SEK 2 M better than last year's result. Competition from other dealers in the Copenhagen area who represent the same brands as Bilia is still keen, putting pressure on profitability in both the Car and Service Businesses.

Net turnover 1) Operating profit, operating margin
Fourth quarter Full year Fourth quarter Full year
SEKM 2014 2013 2014 2013 2014 2013 2014 2013
Service Business 1,195 1,131 4,253 4,050 161 139 415 351
$-$ margin, % 13.5 12.3 9.8 8.7
Car Business 4,097 3,691 14,945 13,254 59 26 156 67
- margin, % 1.4 0.7 1.0 0.5
Fuel Business 250 256 1,051 1,067 5 18 20
- margin, % 1.8 2.5 1.7 1.9

Operations – divided into Service, Car and Fuel Businesses

Service includes workshop services, spare parts and accessories.

The Car Business includes sales of new and used cars and customer financing.

$1)$ Net turnover does not include eliminations for internal sales.

Growth in the Service Business

Fourth quarter Full year
Per cent Sweden Norway Denmark Total Sweden Norway Denmark Total
Change from last year
Underlying turnover 2.7 7.3 $-10.8$ 3.1 3.7 4.8 $-10.8$ 3.1I
Calendar effect 0.0 0.0 0.0 0.0 0.4 $-0.4$ $-0.4$ 0.11
Adjusted turnover 2.7 7.3 $-10.8$ 3.1 4.1 4.4 $-11.2$ 3.2 1

Comments on the quarter

  • Improved earnings in both Car and Service Businesses
  • Strong growth in the Norwegian Service Business

The Service Business reported a profit that was SEK 22 M better than last year. The improvement was mainly attributable to higher turnover and a slightly higher gross profit margin. The operation in Norway developed positively and reported an adjusted turnover increase of 7 per cent, while Sweden reported an increase of 3 per cent. The decline in turnover in Denmark is mainly attributable to increased competition in the Copenhagen area. The number of working days was unchanged compared with the same quarter last year.

The Car Business's deliveries of new cars increased during the quarter by 9 per cent and deliveries of used cars by 2 per cent for comparable operations. Orders received for new cars increased by 12 per cent compared with last year. Earnings from sales of new cars improved by SEK 22 M, due mainly to higher turnover and lower relative costs. Earnings from sales of used cars improved by SEK 11 M, amounting to SEK 1 M. The improvement is mainly attributable to higher turnover and higher gross profit margin.

Stocks of used cars increased during the quarter but are at good levels, with the exception of the stock in Norway, which was a bit too high. The turnover rate for used cars increased, amounting to 10.1 times per year.

The Fuel Business is concentrated to Sweden, and earnings amounted to SEK 5 M (7).

All values in the above graphs pertain to isolated quarters.

Acquisition of operation 2014

Toyota's dealership operation in Malmö, Trelleborg and Lund

On 1 March 2014, Bilia acquired Toyota's dealership operation in Malmö, Trelleborg and Lund. The business generates an annual turnover of about SEK 350 M a year, with an average operating margin of 1.1 per cent. The purchase consideration amounted to SEK 43 M. The entire purchase consideration was paid in cash. There is no contingent purchase consideration.

Through the acquisition Bilia can enlarge its offer with the Toyota brand, belonging to one of the world's most successful automakers. It is further hoped that the acquisition will create opportunities for Bilia to grow with Toyota in the countries where Bilia does business.

The acquisition is expected to give rise to synergies valued at about SEK 3 M per year, with full effect from 2015. The business has 77 employees and will continue to be operated from the present-day facilities.

There are no external transaction costs or acquisition-related expenses attributable to the acquisition.

Effects of the acquisitions

The acquisition has the following effects on the Group's assets and liabilities.

The acquired operation's net assets at the acquisition date:

Carrying amounts in Fair Fair value
Toyota's dealer- Ivalue recognised in
SEKM ship operation adjustment Group
Intangible assets 13 13
Property, plant and equipment 11 27 38
Long-term investments $\Omega$
Deferred tax asset $\Omega$
Inventories 39 39
Trade receivables and other receivables 11 11
Cash and cash equivalents
Trade payables and other liabilities 32 27 59
Net identifiable assets and liabilities 43 43
Consolidated goodwill $\Omega$
Purchase consideration paid, cash 43
Less: Cash and cash equivalents in aquired operation
Net effect on cash and cash equivalents 42

Acquired customer relations totalling SEK 13 M are recognized as intangible assets. These customer relations will be amortized over 10 years.

Parent Company

Bilia AB is responsible for the Group's management, strategic planning, purchasing, public relations, business development, accounting and financing. Furthermore, Bilia AB conducts real estate and IT activities, mainly for companies in the Group.

The Parent Company's operating loss for the fourth quarter amounted to SEK 20 M (loss: 13). The poorer result is mainly attributable to repayment of IT costs invoiced internally to subsidiaries earlier in the year and to the special payroll tax on the pension obligation linked to the value increase of endowment policies.

Dividend

The Board of Directors proposes a regular dividend of SEK 12.00 (9.00).

Stock split

Board of Directors proposes that the number of shares be increased by dividing each share into two shares (a 2-for-1 stock split) for the purpose of increasing trade in the share.

Net debt/receivable

The definition of net debt has been changed as from the fourth quarter of 2014. Shares in profits of associated companies, which are recognized in net financial items and as a financial investment in the Balance Sheet, have been reclassified and included among interest-bearing assets. Furthermore, short-term leases, which are recognized in the Balance Sheet under leased vehicles, have also been reclassified and excluded from interest-bearing assets. The net effect of the above changes has reduced net debt by SEK 177 M as of year-end 2014.

Risks and uncertainties

As a result of its operations, the Bilia Group is exposed to both operating risks and financial risks.

The operating risks include:

  • Development of the market for new cars.
  • Diminished demand for cars can also affect the value of stock in hand and quaranteed residual values.
  • Reduced demand for service and repairs.
  • Increased competition in the markets where Bilia is active.
  • The ability of suppliers to offer competitive products.
  • Automotive suppliers become insolvent or terminate retailer agreements with Bilia.
  • Regulatory decisions that lead to changes in taxes and charges on the products Bilia sells can influence both demand for and the valuation of cars in stock and cars sold with guaranteed residual values.

The financial risks include liquidity risks, interest rate risks, credit risks and currency risks.

Bilia works continuously with risk identification and risk assessment. For further information about the risks that affect the Group, please refer to the 2013 Annual Report.

Accounting principles

This interim report in summary for the Group has been prepared in accordance with IAS 34 "Interim Financial Reporting" and applicable provisions of the Annual Accounts Act. The interim report for the Parent Company has been prepared in accordance with Chapter 9 of the Annual Accounts Act, "Interim Reports". The same accounting policies and calculation methods have been applied for the Group and the Parent Company as in the most recent annual report. New IFRS's that became effective during the year have not had any significant effect on the Group's or the Parent Company's financial reports.

Events after the end of the report period

On 21 January 2015, Bilia concluded an agreement to acquire all the shares in Toyota Hell Bil AS and Toyota Horten Tønsberg AS. Annual turnover is about SEK 1 bn, and for the past four years the operation has reported an operating profit of about SEK 25 M. The company's capital employed, plus agreed-on surplus values, amounts to about SEK 210 M. The date of possession is estimated to be 1 March 2015.

Audit

This year-end report has not been subjected to special examination by the auditors.

Annual General Meeting 2015

The AGM will be held on 14 April 2015 at Bilia's Haga Norra facility, Frösundaleden 4, in Stockholm. The Nominating Committee proposes re-election of the current Board of Directors and Chairman and unchanged fees. Shareholders who wish to have a matter on the agenda at the AGM should contact Bilia no later than 24 February 2015 in order for the matter to be included in the notice of the meeting.

The annual report for 2014 will be published on Bilia's website on 18 March 2015.

Next report

The interim report for the first quarter of 2015 will be published on 29 April 2015.

Gothenburg, 6 February 2015 Bilia AB (publ) Board of Directors

For further information, please contact Per Avander, Managing Director and CEO, or Gunnar Blomkvist, CFO, telephone +46 31 709 55 00.

Bilia AB (publ) Box 9003, SE-400 91 Gothenburg, Sweden Visiting address: Norra Långebergsgatan 3, Västra Frölunda Telephone: +46 31 709 55 00 www.bilia.com Corporate ID No.: 556112-5690

This report is being published by Bilia AB in compliance with the Securities Market Act. The information was submitted for publication on 6 February 2015 at 13:00 p.m..

Group's operating segments

Full year

Service Car Fuel Total Segment Group
Cars reconciliation
SEKM 2014 2013 2014 2013 2014 2013 2014 2013 2014 2013 2014 2013
Net turnover
External sales 3,465 3,330 14,945 13,254 1,051 1,067 19,461 17,651 12 19,473 17,656
Internal sales 788 720 788 720 $-788$ $-720$
Total net turnover 4,253 4,050 14,945 13,254 1,051 1,067 20,249 18,371 $-776$ $-715$ 19,473 17,656
Depreciation/amortisation $-51$ $-55$ $-262$ $-250$ -5 $-5$ $-318$ $-310$ $-21$ $-16$ $-339$ $-326$
Operating profit/loss 415 351 156 67 18 20 589 438 $-89$ $-70$ 500 368
Interest income 6 34
Interest expenses $-44$ $-70$
Shares in profits of associated companies 26 35 26 35 26 35
Profit before tax 488 367
Tax expense for the year $-103$ $-77$
Net profit for the year 385 290
Material items of income and expense of a non-re-
curring nature recognised in the Statement of
Income and Other Comprehensive Income:
Items affecting comparability
- Profit from sale of operation, other 7 $\overline{c}$ 6 0 13 13 $\overline{c}$
- Structural costs etc. $-26$ $-19$ $-21$ -6 $-47$ $-25$ $-47$ $-25$
- Impairment $-4$ $-2$ $\overline{0}$ $-2$ $-4$ $-4$ $-4$ $-4$
Items of non-recurring nature $-23$ $-19$ $-15$ $-8$ $-38$ $-27$ $-38$ $-27$
Material items not affecting cash besides
depreciation/amortisation:
- Other $-52$ $-31$ 12 $-40$ -3 -1 $-43$ $-72$ $-3$ $-2$ $-46$ $-74$
Total $-52$ $-31$ $\overline{12}$ $-40$ $-3$ $-1$ $-43$ $-72$ $\overline{\cdot}$ $-2$ $-46$ $-74$
Assets
Interests in associated companies 370 348 370 348 370 348
Deferred tax assets 118 66
Other assets 6,467 5,681
Total assets 370 348 370 348 6,955 6,095
Investments in non-current assets 101 57 1,161 715 4 $\overline{c}$ 1,266 774 34 31 1,300 805
Liabilities
Equity 1,849 1,823
Liabilities 5,106 4,272
Total liabilities and equity 6,955 6,095
Revenue from
external customers
Non-current
assets
SEKM 2014 2013 2014 2013
Geographical segments
Sweden 13,123 11,574 2,960 2,719
Norway 5,324 5,087 528 538
Denmark 1,027 997 91. 85
Segment reconciliation $-2$ $-672$ $-716$
Total 19,473 17.656 2.907 2.626

Group's operating segments con'd.
Full year

Service Car
Sweden Norway Denmark Sweden Norway Denmark
SEKM 2014 2013 2014 2013 2014 2013 2014 2013 2014 2013 2014 2013
Net turnover
External sales 2,414 2,299 837 810 214 221 9,645 8,212 4,487 4,266 813 776
Internal sales 486 439 244 212 58 69
Total net turnover 2,900 2,738 1,081 1,022 272 290 9,645 8,212 4,487 4,266 813 776
Depreciation/amortisation $-40$ $-45$ -8 $-7$ $-3$ $-3$ $-231$ $-219$ $-25$ $-26$ -6 $-5$
Operating profit/loss 319 283 83 60 13 8 121 38 64 57 $-29$ $-28$
Shares in profits of associated companies 26 35
Material items of income and expense of a non-re-
curring nature recognised in the Statement of
Income and Other Comprehensive Income:
Items affecting comparability
- Profit from sale of operation, other
$\overline{\mathbf{c}}$
- Structural costs etc. $-7$ $-3$ $-26$ $-9$ -2 $-3$ $-21$ -1
- Impairment -4 $-2$ $\frac{-2}{-3}$
Items of non-recurring nature 3 $-7$ -1 $-26$ $-11$ $-2$ $-3$ $-21$
Material items not affecting cash besides
depreciation/amortisation:
- Other -41 $-31$ $-4$ $-2$ $-7$ 2 $-23$ $-23$ 32 $-18$
Total $-41$ $-31$ $-4$ $-2$ $-7$ $\overline{\phantom{0}}$ $-23$ $-23$ 32 $-18$
Assets
Interests in associated companies 370 348
Investments in non-current assets 88 37 12 16 956 621 100 5 105 89

Consolidated Statement of Income and Other Comprehensive Income

Fourth quarter Full year
SEKM 2014 2013 2014 2013
Net turnover 5,318 4,878 19,473 17,656
Costs of goods sold $-4,442$ $-4,091$ $-16,421$ $-14,883$
Gross profit 876 787 3,052 2,773
Other operating income ı 2 20 11
Selling expenses $-551$ $-523$ $-2,063$ $-1,958$
Administrative expenses $-119$ $-108$ $-454$ $-428$
Other operating expenses $-48$ $-1$ $-55$ $-30$
Operating profit 1) 159 157 500 368
Financial income ı 26 6 34
Financial expenses $-5$ $-34$ -44 $-70$
Shares in profits of associated companies 8 6 26 35
Net financial items $\overline{4}$ $-2$ $-12$ -1
Profit before tax 163 155 488 367
Tax -44 $-27$ $-103$ $-77$
Net profit for the year 119 128 385 290
Other comprehensive income/loss
Items that cannot be reclassified to profit or loss
Revaluation of defined-benefit pension plans -67 75 $-172$ 75
Tax attributable to items that cannot be reclassified
to profit or loss 16 $-17$ 39 -17
$-51$ 58 $-133$ 58
Items that can be reclassified to profit or loss
Translation differences attributable to foreign
operations $-25$ $-5$ -1 $-31$
Tax attributable to items that have been or may be
reclassified to profit or loss 0 0 0 0
$-25$
$-76$
$-5$ -1 $-31$
Other comprehensive income/loss after tax 53 $-134$ 27
Comprehensive income for the year 43 181 251 317
Net profit for the period attributable to:
Parent Company's shareholders 119 128 385 290
Comprehensive income for the year
attributable to:
Parent Company's shareholders 43 181 251 317
Weighted average number of shares, '000:
- before dilution 25,167 25,037 25,155 24,765
- after dilution 25,459 25,360 25,459 25,096
Basic earnings/loss per share, SEK 4.80 5.15 15.35 11.70
Diluted earnings/loss per share, SEK 4.70 5.10 15.15 11.55
Weighted average number of own shares, '000 99 363
1) Straight-line amortisation/depreciation by asset class:
- Intellectual property $-10$ -9 -40 $-38$
- Land and buildings $-11$ $-9$ $-22$ $-17$
- Equipment, tools, fixtures and fittings $-10$ $-11$ -61 $-61$
- Leased vehicles $-57$ $-47$ $-216$ $-210$
Total $-88$ $-76$ -339 $-326$

Consolidated Statement of Financial Position, Summary

SEK M 31/12 2014 31/12 2013
Assets
Non-current assets
Intangible assets
Intellectual property 177 190
Goodwill 259 259
436 449
Property, plant and equipment
Land and buildings 100 94
Construction in progress 7 8
Equipment, tools, fixtures and fittings 321 297
Leased vehicles 1) 1,637 1,389
2,065 1,788
Long-term investments
Financial investments 381 362
Long-term receivables 2) 25 27
406 389
Deferred tax assets
Total non-current assets
118
3,025
66
2,692
Current assets
Inventories, merchandise 2,250 2,268
Current receivables
Other receivables 1) 1,064 980
Cash and cash equivalents 2) 616 155
Total current assets 3,930 3,403
Total assets 6,955 6,095
Equity and liabilities
Equity
Share capital 252 251
Other contributed capital 47 47
Reserves -54 $-53$
Retained earnings including net profit for the year 1,604 1,578
Total equity 1,849 1,823
Non-current liabilities
Debenture loan 3)
28 28
Interest-bearing liabilities 3) 64 122
Other liabilities and provisions 4) 1,864 1,261
Current liabilities 1,956 1,411
Interest-bearing liabilities 3) 188 162
Other liabilities and provisions 2,962 2,699
3,150 2,861
Total equity and liabilities 6,955 6,095
Assets
1) Of which interest-bearing 377 377
2) Interest-bearing 641 182
Liabilities
3) Interest-bearing 280 312
4) Of which interest-bearing 668 507

Statement of Changes in Group Equity, Summary

SEK M 31/12 2014 31/12 2013
Opening balance 1,823 1,586
Cash dividend to shareholders $-226$ $-148$
Exercised warrants
Disposal of own shares 68
Comprehensive income for the year 251 317
Closing balance 1 849 1,823

Consolidated Statement of Cash Flows

Fourth quarter Full year
SEKM 2014 2013 2014 2013
Operating activities
Profit before tax 163 155 488 367
Depreciation/amortisation and impairment losses 98 80 349 330
Other items not affecting cash 28 $-26$ 10 $-30$
Tax paid 7 $-31$ $-106$ $-65$
Change in inventories $-338$ $-291$ 70 $-286$
Change in operating receivables $-155$ $-129$ -67 $-58$
Change in operating liabilities 379 208 555 115
Cash flow from operating activities 182 $-34$ 1,299 373
Investing activities
Acquisition of non-current assets (intangible and tangible) -42 $-35$ $-195$ $-105$
Disposal of non-current assets (intangible and tangible) 2 3 78
Acquisition of leased vehicles $-349$ $-175$ $-1,105$ $-700$
Disposal of leased vehicles 216 67 671 511
Operating cash flow 9 $-174$ 748 83
Investment in financial assets -2 O -7 0
Disposal of financial assets 0 16 8 27
Acquisition of subsidiary/operation, net 0 $-2$ -42 $-27$
Disposal of subsidiary/operation, net 0 -2 8 35
Cash flow after net investments 7 $-162$ 715 118
Financing activities
Borrowings 0 O 400 0
Repayment of loans 0 0 $-400$ $\Omega$
Change in overdraft facility -26 3 $-29$ 55
Exercised warrants ı O ı $\Omega$
Disposal of own shares 0 45 $\Omega$ 68
Dividend paid to Parent Company's shareholders 0 $\Omega$ -226 $-148$
Cash flow from financing activities $-25$ 48 $-254$ $-25$
Change in cash and cash equivalents, excl. translation
differences -18 $-114$ 461 93
Exchange difference in cash and cash equivalents -3 $\circ$ 0
Change in cash and cash equivalents $-21$ $-114$ 461 93
Cash and cash equivalents at start of year 637 269 155 62
Cash and cash equivalents at year-end 616 155 616 155

Fair value of financial instruments

The carrying amount of financial instruments corresponds to the fair value, with the exception of debenture loans. The fair value of debenture loans amounts to SEK 29 M.

Fair value is determined on the basis of the following three levels:

  • Level 1: according to prices quoted on an active market for the same instrument.
  • Level 2: based on directly or indirectly observable market inputs other than those included in level 1.
  • Level 3: according to inputs not based on observable market data.

Currency derivatives that belong to financial assets and liabilities, valuation level 2, have per year-end been valuated to fair value. The value of the currency derivatives is not material and does not constitute an significant item. Fair value measurement has reduced earnings by SEK 0 M.

Calculation of fair value

The fair value of currency derivatives is determined on the basis of market rates. If such rates are not available, the fair value is calculated by discounting the difference between the contracted forward rate and the forward rate that can be obtained on the balance sheet date for the remaining contract period.

Quarterly review

Group 1/13 2/13 3/13 4/13 1/14 2/14 3/14 4/14
Net turnover, SEK M 4,048 4,575 4,155 4,878 4,547 5,077 4,531 5,318
Operating profit excl. items affecting
comparability, SEK M 45 95 96 159 94 121 119 204
Operating margin excl. items affecting
comparability, % 1.1 2.1 2.3 3.2 2.1 2.4 2.6 3.8
Operating profit, SEK M 45 90 76 157 94 115 132 159
Operating margin, % 1.1 2.0 1.8 3.2 2.1 2.3 2.9 3.0
Profit before tax, SEK M 54 85 73 155 88 110 127 163
Profit/loss for the period, SEK M 44 64 54 128 74 87 105 119
Rate of capital turnover, times 1) 3.04 3.03 3.07 3.06 3.12 3.12 3.10 3.06
Return on capital employed, $%$ 1) 11.6 13.0 15.3 17.7 18.7 19.4 21.0 19.8
Return on equity, $% ^{1}$ 9.4 11.4 15.2 17.0 18.9 20.0 22.2 21.0
Net debt/equity, times 0.20 0.21 0.14 0.14 0.13 0.23 $-0.09$ $-0.04$
Equity/assets ratio, % 30 27 28 30 31 28 28 27
Interest coverage ratio, times 1) 5.9 6.6 7.5 6.3 6.7 6.9 7.6 8.8
Data per share (SEK)
Earnings/loss for the period 2)
1.80
4)
2.60
6)
2.15
8)
5.15
$2.95$ 10) $3.45$ 12) $4.15^{14}$ $4.80^{16}$
Equity 3)
65
5)
62
7)
64
9)
72
$76^{11}$ $69^{13}$ $72^{15}$ $73^{17}$
Operating cash flow 2)
3.65
4)
5.55
6)
1.20
8)
$-7.05$
$0.95$ 10) $4.70^{12}$ $23.75$ 14) $0.30^{16}$

$_{\rm 1)}$ Rolling 12 months.

$2)$ Based on weighted average number of shares outstanding during first quarter, 24,662,698.

  • $3)$ Based on number of shares outstanding at 31 March 2013, 24,667,096.
  • 4) Based on weighted average number of shares outstanding during second quarter, 24,670,763.

$5$ ) Based on number of shares outstanding at 30 June 2013, 24,671,552.

  • $^{6)}$ Based on weighted average number of shares outstanding during third quarter, 24,684,972.
  • $7$ Based on number of shares outstanding at 30 September 2013, 24,841,194.
  • $^{8}$ Based on weighted average number of shares outstanding during fourth quarter, 25,036,534.
  • 9) Based on number of shares outstanding at 31 December 2013, 25,139,592.
  • $10)$ Based on weighted average number of shares outstanding during first quarter, 25,141,384.
  • $11)$ Based on number of shares outstanding at 31 March 2014, 25,145,051.
  • $12)$ Based on weighted average number of shares outstanding during second quarter, 25,150,843.
  • $13)$ Based on number of shares outstanding at 30 June 2014, 25,156,163.
  • $14$ ) Based on weighted average number of shares outstanding during third quarter, 25,159,462.
  • $15$ ) Based on number of shares outstanding at 30 September 2014, 25,165,361.
  • $16$ ) Based on weighted average number of shares outstanding during fourth quarter, 25,167,029.
  • $17$ ) Based on number of shares outstanding at 31 December 2014, 25,174,033.

Income Statement for Parent Company

Fourth quarter Full year
SEKM 2014 2013 2014 2013
Net turnover 116 103 444 401
Administrative expenses $-136$ $-116$ -494 $-446$
Operating loss 1) $-20$ $-13$ -50 $-45$
Result from financial items
Income from interests in Group companies $-115$ $-41$ -45 $-41$
Interest income from Group companies 3 6 22 24
Other interest income and similar line items 0 24 3 29
Interest expenses to Group companies 0 $\Omega$ $\Omega$ $\Omega$
Interest expenses and similar line items -1 $-27$ -10 $-40$
Loss after financial items $-133$ $-51$ $-80$ $-73$
Appropriations 341 272 341 272
Profit before tax 208 221 261 199
Tax -67 $-56$ -61 $-55$
Net profit for the year 141 165 200 144
1) Straight-line amortisation/depreciation by asset class:
- Intellectual property $-4$ $-3$ $-15$ $-12$
- Buildings $\Omega$ $-1$ $-1$ $-1$
- Equipment, tools, fixtures and fittings -1 $\Omega$ $-3$ $-2$
Total -5 $-4$ $-19$ $-15$

Balance Sheet for Parent Company, Summary

SEKM 31/12 2014 31/12 2013
Assets
Non-current assets
Intangible assets
Intellectual property 47 46
47 46
Property, plant and equipment
Buildings 23 11
Construction in progress 6 8
Equipment, tools, fixtures and fittings 11 9
40 28
Long-term investments 679
Interests in Group companies
Other securities held as non-current assets
0 716
0
Other non-current receivables 20 20
Deferred tax asset 33 24
732 760
Total non-current assets 819 834
Current assets
Current receivables
Receivables from Group companies 493 715
Other receivables 298 94
Cash on hand and accrued deposits 351 83
Total current assets 1,142 892
Total assets 1,961 1,726
Equity and liabilities
Equity
Restricted equity
Share capital
252 251
Statutory reserve 47 47
299 298
Non-restricted equity
Share premium reserve 47 47
Retained earnings including net profit for the year 803 829
850 876
Total equity 1,149 1,174
Untaxed reserves 386 277
Provisions
Provisions for pensions and similar obligations 22 19
Deferred tax liability 2 ı
24 20
Non-current liabilities
Debenture loan 28 28
Other liabilities 5 5
33 33
Current liabilities
Liabilities to credit institutes 32
Liabilities to Group companies 204 24
Other liabilities 165 166
369
1,961
222
Total equity and liabilities 1,726
Pledged assets and contingent liabilities for Parent Company
Pledged assets 567 534
Contingent liabilities 1,597 1,356