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Björn Borg

Quarterly Report May 3, 2012

3142_10-q_2012-05-03_79edd297-ce58-432e-8fba-4b4570c48971.pdf

Quarterly Report

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BJÖRN BORG AB INTERIM REPORT JANUARY – MARCH 2012

INVESTMENTS REDUCE PROFIT

FIRST QUARTER JANUARY 1 – MARCH 31, 2012

  • The Group's net sales decreased by 7 percent to SEK 140.5 million (151.3). Excluding currency effects, sales were down 8 percent.
  • The gross profit margin was 48.0 percent (50.4).
  • Operating profit amounted to SEK 14.6 million (28.4).
  • Profit after tax amounted to SEK 9.3 million (20.7).
  • Earnings per share amounted to SEK 0.44 (0.89). Fully diluted earnings per share amounted to SEK 0.44 (0.88).
  • Brand sales* (excluding VAT) increased by 4 percent to SEK 448 million (431). The increase was the same excluding currency effects.
  • Issuance of a five-year, SEK 200 million bond loan.

QUOTE FROM THE CEO

"We leave behind a weak quarter. Sales were adversely affected by cautious purchasing during the fall and profit was weighed down by higher scheduled expenses, not least from our investments in new markets and a highly publicized branding event in London. We have also seen growing brand sales with an increase for smaller markets, as well as continued strength in e-commerce. We estimate that the inventory levels at our partners have decreased since the beginning of the year, and we confidently look forward to the rest of 2012" said CEO Arthur Engel.

MSEK January–
March 2012
January–
March 2011
April 2011–
March 2012
Full-year
2011
Net sales 140.5 151.3 525.7 536.5
Gross profit margin, % 48.0 50.4 50.9 51.5
Operating profit 14.6 28.4 69.9 83.7
Operating margin, % 10.4 18.8 13.3 15.6
Profit after tax 9.3 20.7 88.8 100.2
Earnings per share, SEK 0.44 0.89 3.75 4.19
Earnings per share after dilution, SEK 0.44 0.88 3.75 4.19
Pro forma earnings per share excluding deferred tax assets, SEK 2.22 2.66
Brand sales* 448 431 1,698 1,681

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

CEO'S COMMENT

Weak fi rst quarter

We present a weak first quarter of 2012, with both sales and profit pointing downward. The sales decrease is largely a residual effect of distributors' lower orders for the summer collection of underwear during fall 2011. This is an effect from corrections of inventory levels at our partners, caused by lower sales volumes than expected in 2011, as have been commented on in previous interim reports. In the Swedish wholesale operations, we were affected by a weak retail sector and saw a decline in sales during the quarter. Support for stores including non-recurring items in the form of discounts and campaigns temporarily increased at our re-sellers, which had a negative effect on the gross profit margin.

Planned costs for forward-looking investments

Profitability is also burdened by scheduled increases in expeditures for the major future investments that we initiated in 2011. This is mostly related to the sportswear business in Björn Borg Sport and our own operations in the UK and our e-commerce, but also related to the fact that all expenses surrounding a major marketing event in London in February were taken to cost in the first quarter.

This year we are focusing on developing these projects and getting them to contribute more to the Group's growth and profitability. During the quarter Björn Borg Sport shipped its first collection to stores in seven markets in Europe. The operations, based in the Netherlands, continue, and we look forward to the continued development of the collections and more collaborations. At the same time we know that it takes time to establish a new product segment, and we are taking a long-term approach to gradually gain ground with our sportswear.

Preparations for establishing operations in China this fall, which we decided on in late 2011, are progressing according to plan. We expect to open a couple of shop-inshops and Björn Borg stores this fall before gradually opening additional stores and establishing more collaborations in the years to come.

New markets gain ground

The fact that brand sales rose somewhat and that our smaller markets' share thereby grew are good signs. This is where we will generate the biggest growth over time. Several of these newer markets developed strongly, including the UK operations, which we manage ourselves, as well as Germany and Austria. Among our more established markets, development diverges slightly, with increases in Norway, Finland and Belgium, while Sweden, Denmark and the Netherlands saw declines. As we have seen in recent quarters, development in some of these markets has fluctuated up and down, which reflects the uncertainty in the marketplace and that they can vary on a quarterly basis due to activities, etc. In e-commerce, we are seeing steadily rising sales, and the channel is growing in importance for us.

International branding

Creative activities to build the brand internationally have to go hand in hand with our expansion to more markets. In February we conducted the year's largest marketing activity, a spectacular event in London at the landmark Battersea Power Station in connection with London Fashion Week. Many guests from the fashion world and media in Europe, Asia and the US were entertained by Robyn and saw a film projected onto a huge wall of water over the Thames. The event was followed up in social media and other channels and achieved a broad-based impact.

When looking forward we still see uncertainty in the market, but in general we estimate that the inventory levels at our partners have decreased since the beginning of 2012.This provides better conditions for our collections, going forward. We are now continuing to work actively in all our growth areas, long-term and stubbornly, to reach where we want to go. The key is to attract current and new customers every day by delivering on our brand promise, regardless of the market's development. After a weak first quarter, we confidently look forward to the rest of 2012.

Arthur Engel, Chief Executive Officer

OPERATIONS

Brand sales

Brand sales (excluding VAT) increased by 4 percent to SEK 448 million (431) in the first quarter. Adjusted for currency effects, the increase was 4 percent.

Product areas in the fi rst quarter 2012

Brand sales in the underwear product area decreased by 8 percent in the first quarter, which is in line with orders received for our spring/summer collection last fall. Underwear accounted for 57 percent (64) of brand sales during the period.

Sales in the footwear and sportswear product areas reported good increases during the quarter. Sales of licensed bags, eyewear and fragrances fell by between 15 and 20 percent. In total, sales increased for licensed products by 25 percent during the quarter.

Markets in the fi rst quarter 2012

Brand sales in smaller markets increased during the quarter to 18 percent (11) of total brand sales. Among larger markets, Norway and Belgium reported strong growth, while Sweden and Denmark declined. The Netherlands noted a slight decrease. Among smaller markets, Finland, Germany and Austria continued to post strong growth figures. The Group-owned operations in England saw strong growth.

Brand sales* of Björn Borg products January–March 2012. Total SEK 448 million (431)

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

** Underwear: Men's and women's underwear, swimwear, socks and adjacent products. Licensed products: Footwear, bags, fragrances, eyewear and sportswear.

Björn Borg stores

During the quarter a new store was opened in Amsterdam. The Group-owned store in Skärholmen, in Stockholm, was closed. As of March 31, 2012 there were a total of 56 (50) Björn Borg stores, of which 14 (10) are Group-owned.

Björn Borg Sport

Since January 2011 Björn Borg has a subsidiary (51% ownership), Björn Borg Sport, for production of functional sportswear together with the minority owner, 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 – based in Stockholm. While functional, the collections are also distinctly fashionable.

Björn Borg in China

As announced in December 2011, Björn Borg has decided to launch the brand in China. The new business is being established together with an experienced local partner through a new company with Björn Borg as principal owner (75% ownership). The plan is to start sales in Shanghai during the second half of 2012, primarily through Björn Borg stores and shop-in-shops in large department stores offering underwear, sportswear, footwear and bags. The plan also includes e-commerce. The venture is expected to result in a charge against the Group's operating profit in 2012 of not more than SEK 10 million with a marginal effect on sales.

Bond loan of SEK 200 million

At the end of the quarter Björn Borg issued a five-year senior unsecured bond loan of SEK 200 million. The offering was fully subscribed after broad interest from individual investors as well as institutions. The proceeds were received in April. The purpose of the issue is to increase financial flexibility and preparedness for Björn Borg's future development and growth ambitions with both current and future projects. At the same time the proceeds better enable the company to maintain a high, stable dividend level until the annual contingent consideration for the acquisition of the trademark terminates in 2016. The bond loan has an annual coupon rate corresponding to the three-month STIBOR plus 3.25% and matures in April 2017. Björn Borg will apply to list the bonds on NASDAQ OMX Stockholm.

THE GROUP'S DEVELOPMENT

Sales and operating profit decreased during the first quarter of the year.

Sales

First quarter, January−March 2012

Group sales during the first quarter amounted to SEK 140.5 million (151.3), down 7 percent. Excluding currency effects, sales decreased by 8 percent. The main reason for the lower sales was a year-on-year decrease in the product company's underwear orders for the summer 2012 collection, which were received in fall 2011. This was a result of inventory adjustments by our distributors and retailers after declining sales in 2011, as mentioned in previous interim reports. The Swedish wholesale operations also declined slightly due to a weak Swedish retail market, while the British operations developed positively. Björn Borg Sport posted sales in line with the first quarter 2011. Retail reported sales increases, mainly as a result of continued strong growth in e-commerce as well as a number of newly opened stores. External brand revenues were relatively unchanged, with a slight increase in overall brand sales during the quarter.

Profi t

First quarter, January−March 2012

The gross profit margin for the first quarter decreased to 48.0 percent (50.4). The decrease was largely due to oneoff effects in the form of temporary higher discounts, inventory write-offs and refunds to customers with increased discounted sales at the wholesale level. Björn Borg Sport's margin is lower than the other operations, which contributed negatively to the Group's total margin for this quarter and the first quarter of 2011.

Operating profit decreased during the quarter by 48 percent to SEK 14.6 million (28.4) with an operating margin of 10.4 percent (18.8). The investments in Björn Borg Sport and the British operations reduced operating profit by SEK 2.7 million (3.0) and SEK 2.2 million (0.9), respectively. Lower sales in the Group-owned product company as well as lower sales and a decreased gross profit margin in the Swedish wholesale company contributed to the Group's lower operating profit.

The big event in London in February in connection with London Fashion Week raised marketing costs during the quarter according to plan, at the same time that several newly opened Group-owned stores have resulted in higher expenses for personnel and premises. Björn Borg Sport now has a larger organization in place, which increased personnel, marketing and product development expenses compared with the same quarter in 2011. Profit before tax decreased to SEK 12.7 million (28.0).

Development by business segment

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

Brand

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

Net sales in the first quarter 2012 reached SEK 23.4 million (21.7), an increase of 8 percent. External sales amounted to SEK 12.6 million (12.8) and are reasonable given the slight increase in brand sales during the quarter. It should be noted that the royalties Björn Borg Sport receive from its customers are also reported in the Brand segment.

Operating profit amounted to SEK 5.8 million (4.4), an increase of 30 percent for the period. The improved operating result is a consequence of lower expenses for brand-related activities during the quarter.

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 89.9 million (106.6) during the first quarter 2012, a decrease of 16 percent. External sales amounted to SEK 65.3 million (75.7), a decrease of 14 percent compared with the same period in 2011. Weak sales of the summer collection through the Group's product company were the biggest reason for the lower sales. Sales in Björn Borg Sport were essentially unchanged year-on-year.

Operating profit decreased to SEK 8.7 million (13.6) due to lower sales, while operating expenses instead were lower than the same period in 2011.

Sales, SEK thousands
January–March
Operating profit, SEK thousands
January–March
Operating margin
January–March
Business segment Revenue source 2012 2011 2012 2011 2012 2011
Brand Royalties 23,437 21,699 5,789 4,448 25% 20%
Product development Products 89,949 106,563 8,713 13,583 10% 13%
Wholesale Wholesale revenues 63,537 64,434 3,353 13,314 5% 21%
Retail Retailers 15,210 11,898 –3,224 –2,947 –21% –25%
Less internal sales –51,595 –53,273
Total 140,538 151,321 14,631 28,398 10% 19%

Wholesale

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 the wholesale operations decreased by 1 percent in the first quarter 2012 to SEK 63.5 million (64.4). External sales amounted to SEK 49.8 million (51.8). The British operations reported good growth, while the Swedish wholesale operations had a weak quarter.

Operating profit amounted to SEK 3.4 million (13.3). The decrease is attributable to lower sales and a decreased gross profit margin mainly in the Swedish wholesale operations, as well as higher expenses as a result of investments in the Group's British operations. A weaker USD has affected gross profit, and hence operating profit, positively to a limited extent.

Retail

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

Net external sales in Retail rose by 16 percent to SEK 12.9 million (11.1) in the first quarter 2012. The increase is a result of four newly opened stores and one franchised store taken over after the first quarter of last year, as well as the continued strong performance of the e-commerce operations. For the outlets and comparable Björn Borg stores, sales were however down by 18 percent. This was partly due to a shorter scheduled sales period at the beginning of the year, which had a positive effect on gross profit margins.

The operating loss for the quarter amounted to SEK 3.2 million, against a year-earlier loss of SEK 2.9 million, partly due to increased operating expenses from more new stores, as well as further investments in the web shop.

Intra-Group sales

Intra-Group sales amounted to SEK 51.6 million (53.3) 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 –2.2 million (23.4) during the first quarter 2012. The lower cash flow is a combination of a lower operating profit and temporarily higher tied-up working capital on the closing date in the form of higher accounts receivable compared with the start of the year. Accounts receivable are lower than the same period in 2011, however, in line with lower consolidated sales. The company does not anticipate an increased credit risk due to the higher accounts receivable as of the closing date. Inventories are practically unchanged compared with the same date in 2011 despite the newly started operations in Björn Borg Sport and England as well as the opening of several new Group-owned stores. The company's activities to reduce tied-up capital have resulted in lower inventory volumes for comparable operations.

Total investments in tangible and intangible non-current assets amounted to SEK 1.0 million (7.1) for the period, where the higher investments in 2011 are largely attributable to the establishment of Björn Borg Sport in the Netherlands as well as store renovations.

FINANCIAL POSITION AND LIQUIDITY

The Björn Borg Group's cash & cash equivalents and short-term investments amounted to SEK 154.0 million (246.1) at the end of the period. During the quarter cash & cash equivalents decreased by SEK 4.8 million, compared with a year-earlier increase of SEK 14.1 million. The decrease in cash & cash equivalents compared with March 31, 2011 was mainly due to the distribution to shareholders of SEK 130.8 million (125.7) in 2011. The equity/assets ratio was 72.8 percent (72.0).

COMMITMENTS AND CONTINGENT LIABILITIES

No changes have occurred with regard to pledged assets and contingent liabilities compared with December 31, 2011.

PERSONNEL

The average number of employees in the Group in the first quarter 2012 was 124 (100), of whom 73 (63) were women.

TRANSACTIONS WITH RELATED PARTIES

No transactions with related parties have been executed during the year.

SIGNIFICANT RISKS AND UNCERTAINTIES

In its operations, the Björn Borg Group is exposed to risks and uncertainties. Other than an increased currency exposure resulting from the establishment of a new subsidiary in the Netherlands in 2011, information on the Group's risks and uncertainties can be found on pages 41-42 and in note 3 in the annual report 2011.

EVENTS AFTER THE BALANCE SHEET DATE

The issue proceeds of SEK 200 million from the five-year bond loan were received in April. There were otherwise no significant events to report following the conclusion of the report period.

PARENT COMPANY

Björn Borg AB (publ) is primarily engaged in intra-Group activities. The company also 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 12.1 million (11.5).

The loss before tax amounted to SEK 12.7 million for the first quarter, compared with a year-earlier loss of SEK 7.9 million. Cash & cash equivalents and short-term investments amounted to SEK 102.1 million (203.5) on March 31, 2012. Investments in tangible and intangible non-current assets for the period amounted to SEK 0.5 million (0.1).

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 2010–2014 are as follows:

  • An 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 contribute 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 2010.

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 (AGM) for the financial year 2011 will be held in Stockholm on May 3, 2012 at 18.00 CET. The Board of Directors has resolved to propose to the 2012 AGM a distribution of SEK 4.00 (5.20) per share for the financial year 2011, corresponding to 95 percent of profit after tax: see above regarding the financial objectives and dividend. As proposed, the distribution will be paid through an automatic redemption, where every share is divided into one common share and one redemption share. The redemption share will then automatically be redeemed for SEK 4.00 per share. Pending approval by the AGM, payment for the redemption shares is expected to be made around June 11, 2012.

The Board of Directors' proposal corresponds to a transfer to the shareholders of SEK 100.6 million (130.8). A distribution of SEK 5.20 per share was paid for 2010, corresponding to 144 percent of profit after tax.

ACCOUNTING PRINCIPLES

The interim report has been prepared in accordance with IAS 34 Interim Financial Reporting and the Annual Accounts Act. The interim report for the Parent Company has been prepared in accordance with the Annual Accounts Act and RFR 2 Accounting in Legal Entities. The same accounting principles and calculation methods have been applied as in 2011, which are described on page 51 in the 2011 annual report. The new and revised IFRS and the interpretations from IFRS IC applied as of January 1, 2011 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 2012

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

CONSOLIDATED INCOME AND TOTAL COMPREHENSIVE INCOME

Condensed

SEK thousands January–
March 2012
January–
March 2011
April 2011–
March 2012
Full-year
2011
Net sales 140,538 151,321 525,725 536,509
Cost of goods sold –73,034 –75,026 –258,303 –260,295
Gross profit 67,504 76,295 267,422 276,214
Distribution expenses –36,637 –31,260 –130,151 –124,773
Administrative expenses –13,256 –12,894 –54,886 –54,524
Development expenses –2,980 –3,743 –12,446 –13,211
Operating profit 14,631 28,398 69,939 83,706
Net financial items –1,901 –365 –616 920
Profit before tax 12,730 28,033 69,323 84,626
Tax –3,409 –7,373 19,488 15,524
Profit for the period 9,321 20,660 88,811 100,150
Profit for the period attributable to:
Parent Company's shareholders 11,136 22,365 94,239 105,468
Non-controlling interests –1,815 –1,705 –5,428 –5,318
Other comprehensive income
Currency effect on translation of foreign operations 294 –19 182 –131
Total comprehensive income for the period 9,615 20,641 88,993 100,019
Total comprehensive income for the period attributable to
Parent Company's shareholders 11,430 22,346 94,421 105,337
Non-controlling interests –1,815 –1,705 –5,428 –5,318
Earnings per share, SEK 0.44 0.89 3.75 4.19
Earnings per share after dilution, SEK 0.44 0.88 3.75 4.19
Pro forma earnings per share excluding deferred tax assets
posted Dec. 31, 2011, SEK
2.22 2.66
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 32,190
Weighted average number of shares after full dilution 25,148,384 25,478,857 25,148,384 25,180,574

* Björn Borg has an incentive program, 2008:2, based on warrants in Björn Borg. For more detailed information, see page 57 of the annual report 2011.

CONSOLIDATED STATEMENT OF FINANCIAL POSITION

Condensed
SEK thousands March 31
2012
March 31
2011
Dec 31
2011
Non-current assets
Goodwill 13,944 13,944 13,944
Trademarks 187,532 187,532 187,532
Other intangible assets 5,919 6,614 6,311
Tangible non-current assets 14,277 9,425 14,741
Deferred tax assets 43,167 6,438 43,194
Total non-current assets 264,839 223,953 265,722
Current assets
Inventories, etc. 31,552 31,131 34,559
Accounts receivable 79,962 82,611 57,843
Other current receivables 28,198 38,653 34,134
Short-term investments 37,096
Cash & cash equivalents 154,031 208,964 158,042
Total current assets 293,743 398,455 284,578
Total assets 558,582 622,408 550,300
Equity and liabilities
Equity 406,577 448,356 396,962
Deferred tax liabilities 49,035 49,304 47,539
Other non-current liabilities 27,088 33,563 28,754
Accounts payable 19,946 31,997 25,703
Other current liabilities 55,936 59,188 51,342
Total equity and liabilities 558,582 622,408 550,300

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

Condensed

Equity attributable to
Parent Company's
Non-
controlling
Total
SEK thousands shareholders interests equity
Opening balance, January 1, 2011 426,250 1,026 427,276
Total comprehensive income for the year 22,346 –1,705 20,641
Non-controlling interests that arose through formation of subsidiaries 438 438
Closing balance, March 31, 2011 448,596 –241 448,356
Opening balance, January 1, 2011 426,250 1,026 427,276
Total comprehensive income for the year 105,337 –5,318 100,019
Distribution for 2010 –130,772 –130,772
Non-controlling interests that arose through formation of subsidiaries 438 438
Closing balance, December 31, 2011 400,815 –3,854 396,962
Opening balance, January 1, 2012 400,815 –3,854 396,962
Total comprehensive income for the period 11,430 –1,815 9,615
Closing balance, March 31, 2012 412,245 –5,669 406,577

CONSOLIDATED STATEMENT OF CASH FLOWS

Condensed
SEK thousands January–
March 2012
January–
March 2011
Full year
2011
Cash flow from operating activities
Before changes in working capital 15,262 25,133 85,705
Changes in working capital –17,449 –1,716 5,517
Cash flow from operating activities –2,187 23,416 91,223
Investments in intangible non-current assets –89 –3,793 –12,110
Investments in tangible non-current assets –892 –3,257 –13,325
Sale of tangible non-current assets 436
Short-term investments –1,529
Sale of short-term investments 35,567
Reversal of deferred tax assets 26
Cash flow from investing activities –955 –8,143 10,132
Dividend/distribution –130,772
Amortization of loans –1,667 –1,162 –6,411
Change in long-term liabilities 441
Cash flow from financing activities –1,667 –1,162 –136,742
Cash flow for the period –4,809 14,111 –35,387
Cash & cash equivalents at beginning of period 158,042 194,275 194,275
Translation difference in cash & cash equivalents 798 578 –846
Cash & cash equivalents at end of period 154,031 208,964 158,042

KEY FIGURES

Group
SEK thousands January–
March 2012
January–
March 2011
April 2011–
March 2012
Full-year
2011
Gross profit margin, % 48.0 50.4 50.9 51.5
Operating margin, % 10.4 18.8 13.3 15.6
Profit margin, % 9.1 18.5 13.2 15.8
Return on capital employed, % 15.6 21.0 15.6 19.5
Return on average equity, % 22.0 18.2 22.0 25.6
Profit attributable to Parent Company's shareholders 11,136 22,365 94,239 105,468
Equity/assets ratio, % 72.8 72.0 72.8 72.1
Equity per share, SEK 16.17 17.83 16.17 15.78
Investments in intangible non-current assets 89 3,793 8,406 12,110
Investments in tangible non-current assets 892 3,257 10,960 13,325
Depreciation and impairment losses for the period –1,776 –5,232 –13,709 –17,165
Average number of employees 124 100 120 131

SUMMARY BY SEGMENT

Group

SEK thousands January–
March 2012
January–
March 2011
April 2011–
March 2012
Full-year
2011
Operating revenue
Brand
External revenue 12,581 12,770 47,242 47,435
Internal revenue 10,856 8,928 34,811 32,882
23,437 21,699 82,053 80,317
Product development
External revenue 65,318 75,712 240,883 251,277
Internal revenue 24,631 30,851 119,952 126,171
89,949 106,563 360,835 377,448
Wholesale
External revenue 49,755 51,769 177,329 179,341
Internal revenue 13,782 12,665 52,553 51,437
63,537 64,434 229,882 230,778
Retail
External revenue 12,884 11,070 60,270 58,456
Internal revenue 2,326 828 5,232 3,735
15,210 11,898 65,502 62,191
Less internal sales –51,595 –53,273 –212,547 –214,225
Operating revenue 140,538 151,321 525,725 536,509
Operating profit
Brand 5,789 4,448 17,954 16,613
Product development 8,713 13,583 31,046 35,915
Wholesale 3,353 13,314 27,048 37,010
Retail –3,224 –2,947 –6,109 –5,832
Operating profit 14,631 28,398 69,939 83,706

QUARTERLY DATA

Group
SEK thousands Q1
2012
Q4
2011
Q3
2011
Q2
2011
Q1
2011
Q4
2010
Q3
2010
Q2
2010
Net sales 140,538 123,100 160,150 101,937 151,321 115,893 170,998 100,770
Gross profit margin, % 48.0 52.4 50.6 53.3 50.4 56.3 52.6 55.1
Operating profit 14,631 14,143 32,976 8,190 28,398 24,513 51,516 13,939
Operating margin, % 10.4 11.5 20.6 8.0 18.8 21.2 30.1 13.8
Profit after financial items 12,730 15,026 32,664 8,903 28,033 24,150 49,772 14,644
Profit margin, % 9.1 12.2 20.4 8.7 18.5 20.8 29.1 14.5
Earnings per share, SEK 0.44 1.92 1.05 0.33 0.89 0.70 1.46 0.43
Earnings per share after dilution, SEK 0.44 1.92 1.05 0.33 0.88 0.70 1.44 0.42
Number of Björn Borg stores at end of period 56 56 54 54 50 47 46 46
of which Björn Borg-owned stores 14 15 13 12 10 10 10 10
Brand sales 447,640 384,133 551,267 314,967 431,029 428,234 506,572 338,253

PARENT COMPANY INCOME STATEMENT

Condensed

SEK thousands January–
March 2012
January–
March 2011
April 2011–
March 2012
Full-year
2011
Net sales 12,063 11,466 46,806 46,208
Cost of goods sold –433 –49 –935 –550
Gross profit 11,630 11,417 45,872 45,658
Distribution expenses –13,423 –10,771 –45,727 –43,076
Administrative expenses –5,163 –4,143 –17,588 –16,568
Development expenses –2,065 –1,658 –7,035 –6,627
Operating profit/loss –9,021 –5,155 –24,479 –20,613
Dividend from subsidiary 100,000
Group contributions received 135,235 35,235
Net financial items –3,708 –2,761 –13,671 –12,724
Profit before tax –12,729 –7,916 97,086 101,898
Appropriations 4,002 4,002
Tax
Profit for the period –12,729 –7,916 101,088 105,900
Other comprehensive income
Total comprehensive income for the period –12,729 –7,916 101,088 105,900

PARENT COMPANY BALANCE SHEET

Condensed

SEK thousands March 31
2012
March 31
2011
Dec 31
2011
Non-current assets
Intangible non-current assets 1,103 1,570 1,220
Tangible non-current assets 6,619 2,498 6,617
Shares in Group companies 321,227 321,227 321,227
Total non-current assets 328,949 325,295 329,064
Current assets
Receivables from Group companies 207,762 53,908 201,914
Current receivables 6,674 5,717 6,737
Short-term investments 37,096
Cash & cash equivalents 102,114 166,421 122,271
Total current assets 316,550 263,142 330,922
Total assets 645,499 588,437 659,986
Equity and liabilities
Equity 151,573 181,258 164,302
Untaxed reserves 2,538 6,540 2,538
Due to Group companies 479,740 385,785 476,120
Accounts payable 2,724 2,067 7,200
Other current liabilities 8,924 12,787 9,826
Total equity and liabilities 645,499 588,437 659,986

PARENT COMPANY STATEMENT OF CHANGES IN EQUITY

Condensed

SEK thousands January–
March 2012
January–
March 2011
Full year
2011
Opening balance 164,302 189,174 189,174
Dividend/distribution –130,772
Total comprehensive income for the period –12,729 –7,916 105,900
Closing balance 151,573 181,258 164,302

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 sales at the wholesale level.

The Board of Directors and the CEO 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 3, 2012

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 owns the Björn Borg trademark and its core business is underwear. It also offers sportswear, footwear, bags, eyewear and fragrances through licensees. 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 in its own Björn Borg stores. Total sales of Björn Borg products in 2011 amounted to around SEK 1.7 billion, excluding VAT, at the consumer level. Group net sales amounted to SEK 537 million as per December 31, 2011, with 131 employees. The Björn Borg share has been listed on NASDAQ OMX Nordic in Stockholm since 2007.

Upcoming information dates

The interim report for January–June 2012 will be released on August 22, 2012. The interim report for January–September 2012 will be released on November 9, 2012.

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 Tulegatan 11 SE-113 53 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 3, 2012 at 6:00 pm (CET).

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