AI Terminal

MODULE: AI_ANALYST
Interactive Q&A, Risk Assessment, Summarization
MODULE: DATA_EXTRACT
Excel Export, XBRL Parsing, Table Digitization
MODULE: PEER_COMP
Sector Benchmarking, Sentiment Analysis
SYSTEM ACCESS LOCKED
Authenticate / Register Log In

Björn Borg

Quarterly Report May 4, 2011

3142_10-q_2011-05-04_0c4f0e6c-95e4-46f9-90cd-cfe7f67bfb8b.pdf

Quarterly Report

Open in Viewer

Opens in native device viewer

New markets begin to grow

FIRST QUARTER, JANUARY 1 – MARCH 31, 2011

  • The Group's net sales increased by 2 percent to SEK 151.3 million (148.4). Excluding currency effects, sales rose by 6 percent.
  • The gross profit margin decreased to 50.4 percent (51.6).
  • Operating profit amounted to SEK 28.4 million (36.0), a decrease of 21 percent.
  • Profit after tax amounted to SEK 20.7 million (25.8), a decrease of 20 percent.
  • Earnings per share decreased to SEK 0.89 (1.03). Fully diluted earnings per share amounted to SEK 0.88 (1.01).
  • Brand sales (excluding VAT) increased by 1 percent excluding currency effects. Using current exchange rates sales decreased by 6 percent to SEK 431 million (461).
  • A new subsidiary in the Netherlands, Björn Borg Sport, was established together with the Dutch distributor to produce fashionable and functional sportswear.
  • In-house distribution of footwear in the Baltic countries was launched during the first quarter.

QUOTE FROM THE PRESIDENT

"During the first quarter of the year the Group's sales excluding currency effects rose by 6 percent year-onyear. We saw good growth in several of our new markets, which account for a growing share of total brand sales. The first quarter was highlighted by the startup of a new clothing company, Björn Borg Sport, where we see good future growth opportunities, as well as investments in our operations in England and e-commerce. The decrease in operating profit compared to last year is mainly a consequence of increased costs for these ventures" says Arthur Engel.

January–March January–March April 2010– Full-year
MSEK 2011 2010 March 2011 2010
Net sales 151.3 148.4 539.0 536.0
Gross profit margin, % 50.4 51.6 53.2 53.6
Operating profit 28.4 36.0 118.4 126.0
Operating margin, % 18.8 24.3 22.0 23.5
Profit after tax 20.7 25.8 83.4 90.8
Earnings per share, SEK 0.89 1.03 3.39 3.61
Earnings per share after dilution, SEK 0.88 1.01 3.39 3.57
Brand sales* 431 461 1,704 1,733

*Estimated total sales of Björn Borg products at the consumer level, excluding VAT, based on reported wholesale sales.

PRESIDENT'S COMMENT

During the first quarter Björn Borg noted a year-on-year sales increase of 6 percent excluding exchange rate effects. Our continued investments – mainly in the new clothing company Björn Borg Sport, our operations in England and e-commerce – raised costs as planned and is the main reason for the profit decrease during the quarter. These are important investments that we are making to ensure longterm growth.

New markets' share is growing

In our established markets, we had weaker sales during the quarter in the Netherlands and Denmark, while sales remained positive in Belgium and were unchanged in Sweden. In several of our new markets, such as Germany, Austria and Finland, we noted good growth and growing interest in the brand. Even England, where we have now fully taken over operations, has continued to develop positively, with a growing number of attractive retailers. It is gratifying that our new markets together account for a growing share of total brand sales.

Among new markets, we are most focused on the five largest countries in Western Europe and now have efficient distribution solutions in place in Germany, France, Italy and England. In Spain we are evaluating a new distributor that wants to further expand and have several potential partners. With our business model, distributors have overarching responsibility for their markets, while Björn Borg offers effective support and control. To strengthen this function for a growing number of markets, we bolstered the organization during the quarter by adding an experienced export manager.

Björn Borg stores are important to profile the brand in the right environment in both new and established markets. In April we opened a new store in Västra Frölunda, in Gothenburg, and we expect to add several new stores during the year in Sweden and abroad under the management of external distributors.

In January we launched a new venture in fashionable and functional sportswear called Björn Borg Sport, where we see good growth opportunities. The new company, which is co-owned with the Dutch distributor and management, has now begun operations.

Expanding footwear operations

The footwear operations licensed out in 2010 continue to develop strongly, and the new collections have been positively received. We are very pleased with how the operations are being managed by the licensee and see good opportunities for further growth and expansion, which would mean increased royalties for Björn Borg.

Further investments in growth

When we look ahead, we see a continued impact from higher production costs, currency effects and uncertainty in several markets in Europe. This is something we are going to address. For Björn Borg it is very much a question of continuing to invest wisely in future growth.

This includes intensified branding and marketing activities, where we must be cost effective and smart to achieve the greatest possible impact. We are careful to think and act long-term and see many opportunities going forward.

Arthur Engel, President

OPERATIONS

Brand sales

Adjusted for currency effects in the form of a stronger Swedish krona, brand sales (excluding VAT) increased by 1 percent for the quarter. Using current exchange rates sales decreased by 6 percent to SEK 431 million (461).

Product areas fi rst quarter 2011

Brand sales in the underwear product area fell by 4 percent excluding currency effects and by 12 percent using current exchange rates, during the quarter year-on-year. Underwear accounted for 64 percent (68) of brand sales during the period.

Sales in the licensed footwear product area rose by 54 percent for the quarter as a whole.

Other licensed products reported mixed results, with clothing (women's clothing in the Netherlands, now part of Björn Borg Sport), bags and eyewear reporting decreases, while fragrances grew. As a whole, licensed product sales rose by 6 percent during the first quarter 2011, mainly due to the increase in the footwear product area.

Markets fi rst quarter 2011

New markets accounted for 11 percent (8) of total brand sales during the quarter. Among established markets,

Brand sales* of Björn Borg products Jan–March 2011. Total SEK 431 million (461)

* Estimated total sales of Björn Borg products at the consumer level, excluding VAT, based on reported wholesale sales.

** Underwear: Men's and women's underwear, swimwear, socks and adjacent Licensed products: Footwear, bags, fragrances, eyewear and clothing (women's clothing in the Netherlands, going forward Björn Borg Sport).

Belgium reported strong growth during the quarter, while declines were noted in Norway, Denmark and the Netherlands. The important Swedish market was practically unchanged compared with the first quarter 2010. Among new markets, Germany posted a strong sales trend and also Finland developed positively.

As announced in the previous report, Björn Borg signed the letters of intent with new distributors in Italy and France during the first quarter 2011.

During the quarter the Group expanded its own footwear distribution to include the Baltic countries.

Test phase for new markets

In recent years Björn Borg has expanded to a number of new markets in cooperation with external distributors. The Group has tightened its criteria for new distributors in terms of resources, contact networks and experience. As of 2011 Björn Borg has introduced a two-year test period on cooperations with new distributors in order to evaluate market conditions and the distributor's opportunity and ability to cultivate the market. During this introductory stage we assess the market's future development potential.

Björn Borg stores

In total The Netherlands opened one new store during the quarter and as of March 31 they had 30 Björn Borg stores. Also during the quarter, a first store was opened in Chile. As of March 31 there were a total of 50 (46) Björn Borg stores, of which 10 (10) are Group-owned. After the conclusion of the quarter a Group-owned store was opened in Västra Frölunda, in Gothenburg.

Björn Borg Sport

In January 2011 Björn Borg established a subsidiary to produce fashionable and functional sportswear together with the Dutch distributor. The creation of a separate, Netherlands-based clothing business is another element in the strategy to focus on the core business – underwear – in Stockholm. The new company builds on the Dutch clothing concept within Björn Borg, where an established business with broad-based experience has successfully managed the women's clothing company on a licensed basis. The clothing collections, both women's and men's, will focus on functional yet distinctly fashionable sportswear. The products will be sold to distributors in Björn Borg's existing markets, with an initial emphasis on larger markets. The investment is expected to increase the Group's operating expenses by about SEK 10 million in 2011 (refers to Björn Borg's ownership interest of 51 percent).

THE GROUP'S DEVELOPMENT

Sales increased during the first quarter, but operating profit declined.

Sales

First quarter, January−March 2011

Group sales during the first quarter amounted to SEK 151.3 million (148.4), an increase of 2 percent. Björn Borg Sport was the biggest contributor to the increase, while the Group's footwear sales decreased after been licensed out in 2010. Sales in product development and wholesale operations rose slightly, while the Group's retail sales were practically unchanged. Brand segment sales decreased during the quarter as a consequense of lower brand sales. Excluding currency effects, net sales increased by 6 percent.

Profi t

First quarter, January−March 2011

The gross profit margin decreased slightly during the first quarter to 50.4 percent (51.6). The margin within Björn Borg Sport is lower than in other operations, which contributed negatively to the Group's total margin. Excluding new operations (Björn Borg Sport and Björn Borg UK) and currency effects, the margin instead would have risen slightly compared with the same period last year.

Operating profit decreased during the quarter by 21 percent to SEK 28.4 million (36.0) with an operating margin of 18.8 percent (24.3). Profit before tax decreased to SEK 28.0 million (35.4).

Increased expenses due to the startup of Björn Borg Sport adversely affected the Group's operating profit. The new company raised operating expenses by SEK 6.5 million (minority share SEK 3.2 million), of which SEK 3.5 million are one-off expenses in 2011. Excluding Björn Borg Sport, operating profit amounted to SEK 31.4 million. Further investments in personnel and the British operations have led to higher operating expenses. Excluding new operations, the Group's operating expenses have decreased slightly compared with the same period of 2010.

Development by business segment

The Group consists of ten companies that operate under the Björn Borg brand on every level from product development to wholesaling and consumer sales in its own Björn Borg stores.

As of January 1, 2011 the company has streamlined the segment previously called "Brand and other," which also included the Parent Company's sales and expenses. The segment is now called "Brand" and comprises only brandrelated operations, which the company believes provide a clearer view of this segment. The Parent Company's income statement has been divided by segment based on various distribution keys; 2010 figures have been restated in accordance with this new basis of distribution. Moreover, the U.S. operations, which today are limited to e-commerce, have been shifted from Wholesale operations to Retail, similar to the international e-commerce operations that are already part of the Retail segment.

Brand

Brand consists of royalty revenue and expenses associated with the brand.

Net sales for the first quarter reached SEK 21.7 million (23.8), a decrease of 9 percent. External sales amounted to SEK 12.8 million (14.1). The decrease was mainly due to lower brand sales, as mentioned earlier in the report.

Operating profit amounted to SEK 4.4 million (5.4), a decrease of 18 percent for the quarter. The operating profit was a consequence of the lower net sales. Operating expenses are otherwise in line with the same period of 2010.

Product development

The Björn Borg Group has global responsibility for development, design and production of underwear and adjacent products, as well as functional sportswear through Björn Borg Sport.

The business segment's net sales amounted to SEK 106.6 million (100.5) during the first quarter, an increase of 6 percent. External sales amounted to SEK 75.7 million

Sales, SEK thousands
January–March
Operating profit, SEK thousands
January–March
Operating margin
January–March
Business segment Revenue source 2011 2010 2011 2010 2011 2010
Brand Royalties 21,699 23,789 4,448 5,419 20% 23%
Product development Products 106,563 100,471 13,583 19,896 13% 20%
Wholesale operations Wholesale sales 64,434 61,283 13,314 13,193 21% 22%
Retail Retailers 11,898 12,090 –2,947 –2,471 –25% –20%
Less internal sales –53,273 –49,254
Total 151,321 148,379 28,398 36,037 19% 24%

(75.7), unchanged compared with the first quarter 2010. Björn Borg Sport has contributed positively to sales, while a weaker USD had a negative effect.

Operating profit decreased to SEK 13.6 million (19.9) as a result of increased expenses for Björn Borg Sport.

Wholesale operations

The Björn Borg Group is the exclusive wholesaler for underwear and adjacent products in Sweden and England as well as for footwear in Sweden, Finland and the Baltic countries.

Net sales in wholesale operations increased by 5 percent during the quarter to SEK 64.4 million (61.3). External sales amounted to SEK 51.8 million (48.1).

Operating profit amounted to SEK 13.3 million (13.2). A weaker USD has affected gross profit and operating profit positively, while the investment in the British operations has raised operating expenses.

Retail

The Björn Borg Group owns and operates eight stores in the Swedish market that sell underwear, adjacent products, footwear and licensed products. Additionally, Björn Borg operates two factory outlets as well as a web shop in the U.S. and one for international sales.

Net sales in Retail amounted to SEK 11.9 million (12.1) during the quarter, a decrease of 2 percent. External sales increased by 6 percent, however, to SEK 11.1 million (10.5). The Björn Borg stores and outlets both reported higher sales. E-commerce also noted sales growth, but from a low level.

The operating loss for the quarter amounted to SEK 2.9 million, against a year-earlier loss of SEK 2.5 million, which was due to a lower gross profit margin from the year's first sales promotion as well as increased operating expenses from the web investment and renovation of two stores, among other things.

Intra−Group sales

Intra-Group sales amounted to SEK 53.3 million (49.3) for the period.

SEASONAL VARIATIONS

The Björn Borg Group is active in an industry with seasonal variations. Sales and earnings vary by quarter. With the current product mix, the second quarter is generally the weakest in terms of profit. See the figure on quarterly net sales and operating profit on page 4.

INVESTMENTS AND CASH FLOW

Cash flow from operating activities in the Group amounted to SEK 22.8 million (-2.8) for the first quarter 2011. Current assets including accounts receivable and current liabilities including accounts payable have increased significantly compared with December 31, 2010, but net tied-up working capital has risen by only SEK 2.9 million. The increase in inventories compared with March 31, 2010 relates to, among other things, a higher volume of goods en route to

customers as well as goods from previous distributors. The company estimates that there is currently no need for any write-downs on these goods from previous distributors.

Total investments in tangible and intangible non-current assets amounted to SEK 7.0 million (2.1) for the period, the large part of which relates to the establishment of Björn Borg Sport in the Netherlands and store renovations. During the first quarter cash & cash equivalents and short-term investments increased by SEK 14.7 million, mainly due to a positive operating result after deducting the period's investments.

FINANCIAL POSITION AND LIQUIDITY

The Björn Borg Group's cash & cash equivalents and shortterm investments amounted to SEK 246.1 million (407.6) at the end of the period. The equity/assets ratio was 72.0 percent (63.2). The company has no interest-bearing liabilities.

COMMITMENTS AND CONTINGENT LIABILITIES

No changes were made with regard to pledged assets and contingent liabilities compared with December 31, 2010.

PERSONNEL

The average number of employees in the Group during the first quarter 2011 was 100 (91), of whom 63 (58) were women.

TRANSACTIONS WITH RELATED PARTIES

Board Member Fabian Månsson acquired 4 percent of the shares in the subsidiary Björn Borg Sport during the quarter. No other transactions were executed with related parties.

SIGNIFICANT RISKS AND UNCERTAINTIES

In its operations, the Björn Borg Group is exposed to risks and uncertainties. For further information, refer to pages 37–38 in the annual report 2010.

EVENTS AFTER THE BALANCE SHEET DATE

After the conclusion of the report period the company opened a new Björn Borg store in Västra Frölunda.

PARENT COMPANY

Björn Borg AB (publ) is primarily engaged in intra-Group activities. In addition, the company owns 100 percent of the shares in Björn Borg Brands AB, Björn Borg Footwear AB, Björn Borg Inc. and Björn Borg Services AB (dormant). In addition, the company owns 80 percent of the shares in Björn Borg UK and 51 percent of the shares in Björn Borg Sport BV.

The Parent Company's net sales for the first quarter amounted to SEK 11.5 million (12.0). The loss before tax amounted to SEK 7.9 million for the first quarter 2011, compared with a year-earlier loss of SEK 2.2 million. Cash & cash equivalents and short-term investments amounted to SEK 203.5 million (125.5) on March 31, 2011. For the period investments in tangible and intangible non-current

assets amounted to SEK 0.1 million (0.4).

NUMBER OF SHARES

Björn Borg currently has 25,148,384 shares outstanding.

FINANCIAL OBJECTIVES

The financial objectives of Björn Borg's operations for the period 2011–2014 are as follows:

  • Average annual organic growth of at least 10 percent
  • An average annual operating margin of at least 20 percent
  • An annual dividend of at least 50 percent of net profit
  • Long-term cash reserves equivalent to 10-20 percent of annual sales

Comments to the fi nancial objectives:

The long-term objective will be achieved if established markets grow slightly below the average growth target and new markets provide stronger growth. At the start of the period sales growth could fall below the target, since several new markets are being added.

Surplus liquidity generated by meeting the new financial objectives will be distributed gradually over the forecast period, starting in 2011.

Operating investments are expected to fall in the range of 2–5 percent of net sales depending on the addition of any new Björn Borg stores.

ANNUAL GENERAL MEETING

The Annual General Meeting, which was held on April 14, 2011, resolved to pay a distribution of SEK 5.20 per share to the shareholders for the year 2010. Monika Elling, Fredrik Lövstedt, Fabian Månsson, Mats H Nilsson, Vilhelm Schottenius, Michael Storåkers, Nils Vinberg and Kerstin Hessius were reelected to the Board of Directors with Fredrik Lövstedt as Chairman of the Board.

ACCOUNTING PRINCIPLES

This interim report has been prepared in accordance with the Annual Accounts Act, RFR 1 Additional Accounting Regulations for Consolidated Groups (December 2010) and IAS 34 Interim Financial Reporting, and for the Parent Company in accordance with the Annual Accounts Act and RFR 2 Accounting in Legal Entities (December 2010).

The same accounting and valuation principles have been applied during the year as in 2010, as described on page 47 of the annual report 2010, with the exceptions indicated below.

The new and revised IFRS and the interpretations from IFRIC applied by the Group as of January 1, 2010 have not had a significant impact on the Group's results or financial position.

AUDIT REPORT

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

OUTLOOK 2011

As a policy, the company does not issue earnings forecasts.

CONSOLIDATED INCOME AND TOTAL COMPREHENSIVE INCOME

Condensed

TSEK 2011 January–March January–March
2010
April 2010–
March 2011
Full-year
2010
Net sales 151,321 148,379 538,983 536,040
Cost of goods sold –75,026 –71,803 –252,068 –248,844
Gross profit 76,295 76,576 286,915 287,196
Distribution expenses –31,260 –25,792 –112,111 –106,643
Administrative expenses –12,894 –11,190 –42,741 –41,037
Development expenses –3,743 –3,557 –13,697 –13,511
Operating profit 28,398 36,037 118,366 126,005
Net financial items –365 –608 –1,767 –2,010
Profit before tax 28,033 35,429 116,599 123,995
Tax –7,373 –9,650 –33,232 –33,232
Profit for the period 20,660 25,779 83,367 90,763
Profit attributable to:
Parent Company's shareholders 22,365 25,782 85,203 90,897
Minority interests –1,705 –3 –1,836 –134
Other comprehensive income
Translation adjustments for foreign operations –19 –242 476 253
Total comprehensive income for the period 20,641 25,537 83,843 91,017
Total comprehensive income for the period attributable to
Parent Company's shareholders 22,346 25,450 85,679 91,150
Minority interests –1,705 –3 –1,836 –134
Earnings per share, SEK 0.89 1.03 3.39 3.61
Earnings per share after dilution, SEK 0.88 1.01 3.39 3.57
Number of shares 25,148,384 25,148,384 25,148,384 25,148,384
Weighted average number of shares 25,148,384 25,148,384 25,148,384 25,148,384
Effect of dilution* 330,473 377,505 321,818
Weighted average number of shares after full dilution 25,478,857 25,525,889 25,148,384 25,470,202

* Björn Borg has two outstanding incentive programs based on warrants: 2008:1 and 2008:2. For more detailed information, see page 53 of the annual report 2010.

CONSOLIDATED STATEMENT OF FINANCIAL POSITION

Condensed
SEK thousands March 31
2011
March 31
2010
December
2010
Non-current assets
Goodwill 13,944 13,944 13,944
Trademarks 187,532 187,532 187,532
Other intangible assets 6,614 3,826 6,858
Tangible non-current assets 9,425 10,728 7,808
Deferred tax assets 6,438 9,096 6,438
Total non-current assets 223,953 225,126 222,580
Current assets
Inventories, etc. 31,131 23,584 26,239
Current receivables 121,264 113,961 85,344
Short-term investments 37,096 -- 35,567
Cash & cash equivalents 208,964 407,561 194,275
Total current assets 398,455 545,106 341,425
Total assets 622,408 770,232 564,005
Equity and liabilities
Equity 448,356 486,493 427,276
Deferred tax liabilities 49,304 41,634 48,189
Other non-current liabilities 33,563 39,405 34,724
Amounts owed to credit institutions -- 125,000 --
Accounts payable 31,997 28,696 9,987
Other current liabilities 59,188 49,004 43,829
Total equity and liabilities 622,408 770,232 564,005

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

Condensed

SEK thousands Equity attributable to
Parent company's
shareholders
Holdings
without
control
Total
equity
Opening balance, January 1, 2009 460,842 114 460,956
Total comprehensive income for the year 25,540 –3 25,537
New share issues -- --
Dividend for 2008 -- --
Closing balance, March 31, 2009 486,382 111 486,493
Opening balance, January 1, 2010 460,842 114 460,956
Total comprehensive income for the year 91,150 –134 91,017
New share issues
Dividend for 2009 –125,742 –125,742
Holdings without control that arose through formation of subsidiaries 1,046 1,046
Closing balance, December 31, 2010 426,250 1,026 427,276
Opening balance, January 1, 2011 426,250 1,026 427,276
Total comprehensive income for the year 22,346 –1,705 20,641
New share issues -- -- --
Holdings without control that arose through formation of subsidiaries -- 438 438
Closing balance, March 31, 2011 448,596 –241 448,356

CONSOLIDATED STATEMENT OF CASH FLOWS

Condensed
SEK thousands 2011 January–March January–March
2010
Full-year
2010
Cash flow from operating activities
Before change in working capital 25,711 28,347 99,486
Change in working capital –2,879 –31,109 –26,733
Cash flow from operating activities 22,832 –2,762 72,753
Investments in intangible non-current assets –3,793 –572 –4,878
Investments in tangible non-current assets –3,257 -- –2,498
Investments in financial non-current assets -- –9,096 –9,046
Sale of tangible non-current assets 436 –1,492 161
Short-term placement –1,529 -- –35,567
Reversal of deferred tax assets -- -- 2,608
Cash flow from investing activities –8,143 –11,160 –49,220
Dividend -- –125,742
Change in loans -- 125,000 --
Cash flow from financing activities -- 125,000 –125,742
Cash flow for the period 14,689 111,077 –102,209
Cash & cash equivalents at beginning of period 194,275 296,484 296,484
Cash & cash equivalents at end of period 208,964 407,561 194,275

KEY FIGURES

Group

SEK thousands 2011 January-March January-March
2010
April 2010-
March 2011
Full-year
2010
Gross profit margin, % 50.4 51.6 53.2 53.6
Operating margin, % 18.8 24.3 22.0 23.5
Profit margin, % 18.5 23.9 21.6 23.1
Return on capital employed, % 21.0 18.3 21.0 25.7
Return on average equity, % 18.2 16.6 18.2 20.5
Profit attributable to Parent Company's shareholders 22,365 25,782 85,203 90,897
Equity/assets ratio, % 72.0 63.2 72.0 75.8
Equity per share, SEK 17.83 19.34 17.83 16.99
Investments in intangible non-current assets 3,793 572 8,096 4,878
Investments in tangible non-current assets 3,257 1,492 4,263 2,498
Investments in financial non-current assets 9,096 9,046 9,046
Depreciation and impairment losses for the period –5,232 –2,098 –10,269 –7,136
Average number of employees 100 91 100 100

SUMMARY BY SEGMENT

Group
SEK thousands 2011 January–March January–March
2010
April 2010–
March 2011
Full-year
2010
Operating revenue
Brand and other
External revenue 12,770 14,108 48,244 49,582
Internal revenue 8,928 9,681 39,321 40,074
21,699 23,789 87,565 89,655
Product development
External revenue 75,712 75,683 271,165 271,135
Internal revenue 30,851 24,789 129,923 123,861
106,563 100,471 401,088 394,997
Wholesale
External revenue 51,769 48,126 169,090 165,447
Internal revenue 12,665 13,157 49,011 49,503
64,434 61,283 218,101 214,950
Retail
External revenue 11,070 10,462 50,484 49,876
Internal revenue 828 1,627 3,165 3,963
11,898 12,090 53,649 53,839
Less internal sales –53,273 –49,254 –221,420 –217,401
Operating revenue 151,321 148,379 538,983 536,040
Operating profit
Brand and other 4,448 5,419 22,085 23,057
Product development 13,583 19,896 60,937 67,249
Wholesale 13,314 13,193 37,477 37,356
Retail –2,947 –2,471 –2,133 –1,657
Operating profit 28,398 36,037 118,366 126,005

QUARTERLY DATA

Group
SEK thousands Q1
2011
Q4
2010
Q3
2010
Q2
2010
Q1
2010
Q4
2009
Q3
2009
Q2
2009
Net sales 151,321 115,893 170,998 100,770 148,379 102,247 155,162 97,832
Gross profit margin, % 50.4 56.3 52.6 55.1 51.6 55.7 50.8 50.9
Operating profit 28,398 24,513 51,516 13,939 36,037 19,427 43,454 12,131
Operating margin, % 18.8 21.2 30.1 13.8 24.3 19.0 28.0 12.4
Profit after financial items 28,033 24,150 49,772 14,644 35,429 19,712 40,830 11,871
Profit margin, % 18.5 20.8 29.1 14.5 23.9 19.3 26.3 12.1
Earnings per share, SEK 0.89 0.70 1.46 0.43 1.03 0.54 1.20 0.34
Earnings per share after dilution, SEK 0.88 0.70 1.44 0.42 1.01 0.53 1.19 0.33
Number of Björn Borg stores at end of period 50 47 46 46 46 46 45 43
of which Björn Borg-owned stores 10 10 10 10 10 10 10 10
Brand sales 431,029 428,234 506,572 338,253 460,156 410,053 * 501,629 * 358,037*

* Because brand sales for the full-year 2009 have been changed to correct the previously reported figures, quarterly brand sales for 2009 have been updated. Previously reported figures: Q2 2009 = SEK 385,637, Q3 2009 = SEK 566,423, Q4 2009 = SEK 422,121.

PARENT COMPANY INCOME STATEMENT

Condensed

SEK thousands January–March
2011
January–March
2010
April 2010–
March 2011
Full-year
2010
Net sales 11,466 12,019 45,265 45,818
Cost of goods sold –49 –34 –384 –368
Gross profit 11,417 11,985 44,881 45,450
Distribution expenses –10,771 –9,537 –45,977 –44,742
Administrative expenses –4,143 –3,668 –17,683 –17,208
Development expenses –1,658 –1,467 –7,073 –6,883
Operating profit/loss –5,155 –2,687 –25,852 –23,383
Dividend from subsidiary -- 100,000
Net financial items –2,761 513 –11,104 –7,829
Profit before tax –7,916 –2,174 –36,956 68,788
Appropriations 818 818
Tax 572 7,440 8,011
Profit for the period –7,916 –1,602 –28,698 77,617
Other comprehensive income
Total comprehensive income for the period –7,916 –1,602 –28,698 77,617

PARENT COMPANY BALANCE SHEET

Condensed

SEK thousands March 31
2011
March 31
2010
December 31
2010
Non-current assets
Intangible non-current assets 1,570 1,784 1,686
Tangible non-current assets 2,498 4,071 2,830
Shares in Group companies 321,227 316,635 320,771
Total non-current assets 325,295 322,490 325,287
Current assets
Receivables from Group companies 53,908 83,782 47,801
Current receivables 5,717 7,658 4,597
Short-term investments 37,096 35,567
Cash & cash equivalents 166,421 125,481 181,742
Total current assets 263,142 216,921 269,707
Total assets 588,437 539,411 594,994
Equity and liabilities
Equity 181,258 213,136 189,174
Untaxed reserves 6,540 7,359 6,540
Amounts owed to credit institutions 125,000
Amounts owed to Group companies 385,785 179,320 383,256
Accounts payable 2,067 4,298 2,913
Other current liabilities 12,787 10,298 13,111
Total equity and liabilities 588,437 539,411 594,994

PARENT COMPANY STATEMENT OF CHANGES IN EQUITY

Condensed
SEK thousands January–March
2011
January–March
2010
Full-year
2010
Opening balance 189,174 214,738 214,738
New share issues
Dividend –125,742
Group contributions 30,611
Tax effect of Group contributions –8,050
Total comprehensive income for the period –7,916 –1,602 77,617
Closing balance 181,258 213,126 189,174

DEFINITIONS

Gross profi t margin

Net sales less cost of goods sold divided by net sales.

Operating margin

Operating profit as a percentage of net sales.

Profi t margin Profit before tax as a percentage of net sales.

Equity/assets ratio Equity as a percentage of total assets.

Return on capital employed

Profit after financial items (over a rolling 12-month period) plus financial expenses as a percentage of average capital employed.

Return on equity

Net profit (over a rolling 12-month period) according to the income statement as a percentage of average equity. Average equity is calculated by adding equity at January 1 to equity at December 31 and dividing by two.

Earnings per share

Earnings per share in relation to the weighted average number of shares during the period.

Earnings per share after dilution

Earnings per share adjusted for any dilution effect.

Brand sales

Estimated total sales of Björn Borg products at the consumer level, excluding VAT, based on reported wholesale sales.

The Board of Directors and the President certify that the interim report provides a true and fair overview of the operations, financial position and results of the Parent Company and the Group and describes the material risks and uncertainties faced by the Parent Company and the companies in the Group.

Stockholm, May 4, 2011

Fredrik Lövstedt Chairman

Nils Vinberg Vice Chairman

Monika Elling Board Member

Kerstin Hessius Board Member

Fabian Månsson Board Member

Mats H Nilsson Board Member

Vilhelm Schottenius Board Member

Michael Storåkers Board Member

Arthur Engel President and CEO

ABOUT THE BJÖRN BORG GROUP

The Group, which owns the Björn Borg trademark, is focused on underwear. Through licensees it also offers clothing, footwear, bags, eyewear and fragrances. Björn Borg products are sold in around twenty markets, of which Sweden and the Netherlands are the largest. The Björn Borg Group has operations at every level from branding to consumer sales through its own Björn Borg stores. Total sales of Björn Borg products in 2010 amounted to about SEK 1.7 billion at the consumer level, excluding VAT. Group net sales amounted to SEK 536 million in 2010, with 100 employees. The Björn Borg share is listed on NASDAQ OMX Nordic in Stockholm since 2007.

Upcoming information dates

The interim report January–June 2011 will be released on August 23, 2011. The interim report January–September 2011 will be released on November 10, 2011.

For further information, please contact: Arthur Engel, President and CEO, telephone +46 8 506 33 700 Magnus Teeling, CFO, telephone +46 8 506 33 700

Björn Borg AB Götgatan 78 SE-118 30 Stockholm, Sweden www.bjornborg.com

Björn Borg is required to make public the information in this report in accordance with the Securities Market Act. The information was released for publication on May 4, 2011 at 7:30 am (CET).

Talk to a Data Expert

Have a question? We'll get back to you promptly.