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Byggmax Group

Quarterly Report Jan 26, 2016

3014_10-k_2016-01-26_e3cee1e6-61b0-41cf-a492-01ed8775b464.pdf

Quarterly Report

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In the fourth quarter, Byggmax's net sales increased 20.7 percent

October 1 - December 31

  • Net sales amounted to SEK 839.3 M (695.4) up 20.7 percent.
  • Net sales for comparable stores increased 16.4 percent (increased 3.7).
  • The gross margin was 32.4 percent (32.5).
  • EBIT amounted to SEK 44.81 M (37.9), including acquisition costs, the EBIT was SEK 35.5 M.
  • The EBIT margin was 5.31 percent (5.4), including acquisition costs, EBIT margin amounted to 4.2 percent.
  • The profit after tax was SEK 35.61 (profit 30.8), including acquisition costs, profit after tax amounted to SEK 26.3 M.
  • Earnings per share totaled SEK 0.61 (0.5), including acquisition costs, earnings per share was SEK 0.4.

Significant events during October - December

  • One (zero) new stores were opened: one in Sweden.
  • A total of 13 stores were converted to the Byggmax 2.0 concept during the period.
  • •On November 4, Byggmax signed an agreement to acquire Skånska Byggvaror Group AB as of January 4, 2016. Byggmax is acquiring Skånska Byggvaror for a total of SEK 936 M, and an additional earn-out of SEK 110 M if EBITDA exceeds SEK 67 M in 2016, with a maximum payout if EBITDA amounts to SEK 79 M or higher. The acquisition is being financed by loans. The banking agreement for the acquisition financing was signed with Svenska Handelsbanken AB on November 2.
  • In October, a new three-year banking agreement was signed with Svenska Handelsbanken AB. This agreement means that Byggmax does not need to pledge collateral in the form of subsidiaries or chattel mortgages.
  • Byggmax took possession of the shares in Buildor AB on November 2.
  • The Board of Directors proposes a dividend of SEK 2.14 (2.6) per share.

January 1 - December 31

  • Net sales amounted to SEK 4,131.1 M (3,547.2) up 16.5 percent.
  • Net sales for comparable stores increased 12.8 percent (increased 3.8).
  • The gross margin was 30.6 percent (30.91 ). For 2014, the gross margin was 31.1 percent including non-recurring items.
  • EBIT amounted to SEK 341.41 M (288.1 1 ), including acquisition costs, EBIT totaled SEK 331.7 M. For 2014, EBIT was SEK 296.8 M including non-recurring items.
  • The EBIT margin was 8.31 percent (8.4), including acquisition costs, EBIT margin amounted to 8.0 percent.
  • The profit after tax was SEK 269.41 M (211.11 ), including acquisition costs, profit after tax amounted to SEK 259.8 M. For 2014 the profit after tax was SEK 217.9 M including non-recurring items.
  • Earnings per share totaled SEK 4.41 (3.6), including acquisition costs, earnings per share amounted to SEK 4.3.

Significant events during January - December

  • Seven (seven) new stores were opened: Four in Sweden and three in Norway.
  • A total of 38 stores were converted to the Byggmax 2.0 concept during the year.
  • During the second quarter, Daniel Mühlbach and Hannele Kemppainen were elected as new Board members of Byggmax Group AB (publ), while Fredrik Cappelen and Stefan Linder declined re-election.
  • During the second quarter, a number of key individuals subscribed for warrants in accordance with the incentive program resolved on by the Annual General Meeting.
  • The subsidiary Lännersta 14:1 AB, owning a property in Nacka, was sold during the third quarter. This generated a capital gain of SEK 11.8 M.
  • On October 16 Byggmax signed an agreement with Buildor to acquire Buildor AB as of November 2, 2015. Byggmax acquires Buildor for a total of SEK 130 M, in a combination of initial price and earn-out. SEK 70 M is paid initialy for a debt free company, and the earn-out is based on future sales and profits.
Earnings overview October-December January-December
2015 2014 2015 2014
Net sales, SEK M 839.3 695.4 4,131.1 3,547.2
Gross margin, percent 32.4 32.5 30.6 31.1
EBIT, excluding acquisition costs, SEK M 44.8 37.9 341.4 296.8
EBIT, SEK M 35.5 37.9 331.7 296.8
EBIT margin, percent 4.2 5.4 8.0 8.4
Profit after tax, SEK M 26.3 30.8 259.8 217.9
Earnings per share, SEK 0.4 0.5 4.3 3.6
Return on equity, percent 2.3 3.0 23.7 21.6
Cash flow from operating activities per share, SEK -4.6 -1.4 8.1 5.1
Shareholders' equity per share,SEK 18.8 17.2 18.8 17.2
Number of stores at the end of the period 119 112 119 112
New stores opened during the period 1 0 7 7

1 Disclosures pertaining to non-recurring items can be found under EBIT on page 3.

President's comments on results

Sales accelerated strongly in the fourth quarter resulting increased earnings, excluding nonrecurring costs. Total sales increased 20.7 percent year-on-year, and growth in comparable units was 16.4 percent. The weakest month for the quarter was December, but even that month posted strong results. Sales through the online store increased 77 percent,and sales in stores that had converted to Byggmax 2.0 had a positive impact.

The sales trend was favorable in all three countries, but the strongest increase in sales for comparable units was in Finland. The gross margin for the quarter was 0.1 percent lower than in the corresponding quarter last year. Compared to last year, the gross margin in Norway has decreased due to exchange-rate effects. In addition, we are selling more online goods with a lower gross margin than the in-store product range. The gross margin has been impacted positively by increased volume discounts.

Overheads increased during the quarter, mainly due to the increase in the number of stores over the year and the investments Byggmax has made in e-commerce and the sale of services. Overheads also increased as a result of acquistion cost for Buildor and Skånska Byggvaror.

Strategic business decisions

One new store opened during the quarter. The target for 2016 is to open 10-15 stores, but there is a risk that a heated property market will make it difficult for us to achieve this at reasonable rental prices.

Byggmax has a number of investment areas: expansion in Finland, the online store and construction services. In 2015, after depreciation and amortization, these areas resulted in a total charge of 2.3% on the EBIT margin. In other words, if these investments are disregarded, the EBIT margin would be 2.3% higher. The aim was for the effect on the EBIT margin in 2015 not to exceed three percentage points.

Byggmax announced two acquisitions during the fourth quarter, Buildor AB and Skånska Byggvaror. Buildor was acquired during the quarter and Skånska Byggvaror at the beginning of 2016. Both of these companies are e-commerce companies. If you include Buildor and Skanska Byggvaror in Byggmaxgruppens online sale for the fourth quarter, the share of online sales amounts to 20 percent.

Byggmax upgrades store concept and increases store product range – Byggmax 2.0

Byggmax 2.0 stores continue to deliver promising sales increases and improved gross margins following conversion. 13 stores were converted during the quarter. Up until the start of the 2016 season, that is before May 2016, the aim is to convert all remaining stores into 2.0 stores.

Sustainability is important for Byggmax and impacts our decisions. During the quarter, we decided to open a new warehouse in Gävle that will reduce our freight needs and our emissions.

Outlook

The market trend is positive in Sweden, and the market is strong. However, the ROT deduction on building services is reduced in the beginning of 2016, meaning that it will be more expensive to buy such services, and it will impact the market negatively. The market is growing in Norway while declining in Finland. In the Finnish market, uncertainty continues regarding economic developments.

Our continued capture of market shares in our categories confirms the strength of the Byggmax concept. With an extended store network, we reach increasing numbers of consumers in Sweden, Norway and Finland, and as a result of considerable cost awareness, we remain on the side of the customer.

Magnus Agervald President, Byggmax Group AB (publ)

The image above shows the number of stores that have the 2.0 concept and their proportion of the total number of stores.

In 2015, Byggmax opened seven new stores; four in Sweden and three in Norway. The diagram above shows how the store network has expanded since Byggmax was established in 1993.

Consolidated sales and earnings

October 1 - December 31

Revenues

The operation's net sales totaled SEK 839.3 M (695.4), up 20.7 percent. Operating revenue was SEK 842.0 M (700.3), up 20.2 percent. Net sales for comparable stores increased 16.4 percent in local currency. Net sales amounted to SEK 621.8 (507.8) in Sweden and SEK 217.5 M (187.6) in the other Nordic markets. Online sales increased 77.0 percent year-on-year and sales in stores that had converted to Byggmax 2.0 made positive contributions. The weakest sales month of the quarter was December, but even that was a strong month, too.

The sales increase of 20.7 percent was divided according to
the following:
Comparable stores, local currency, percent 16.4
Non-comparable units, percent 6.7
Exchange-rate effects, percent -2.4
Total, percent 20.7

The Group opened one (zero) new store during the quarter. Accordingly, the total number of stores in the Group at December 31, 2015 was 119 (112).

EBIT

EBIT amounted to SEK 35.5 M (37.9) M, corresponding to an EBIT margin of 4.2 percent (5.4). Excluding aquisition cost EBIT totaled SEK 44.8 M and EBIT margin was 5,3 percent. The gross margin was 32.4 percent, compared with 32.5 percent in the year-earlier period.

Personnel costs and other external expenses increased a total of SEK 42.6 M. The increase in expenses compared with the year-earlier period was mainly attributable to costs associated with new stores opened after the fourth quarter 2014, amounting to SEK 9.6 M. Acquisition costs for Skånska Byggvaror and Buildor amounted to SEK 9.3 M. Marketing costs are SEK 4.0 M higher than the corresponding quarter last year, which are partly attributable to the TV commercials used to market the Building Planner. The increase in costs during the quarter, other than for new stores and acquisition costs, was attributable to expenses associated with the investments being made.

Profit before tax

Profit before tax amounted to SEK 29.4 M (39.3). Net financial items amounted to a cost of SEK 6.1 M (revenue: 1.4). Net financial items for the quarter were negatively impacted by exchange-rate effects of SEK 2.5 M (positive: 2.8). Buildor was acquired on November 1, 2015, and has negatively impacted profit before tax by SEK 1.7 M.

Taxes

Tax expenses for the fourth quarter of 2015 totaled SEK 3.1 M (expense: 8.4).

Consolidated sales and earnings

January 1 - December 31

Revenues

The operation's net sales totaled SEK 4,131.1 M (3,547.2), up 16.5 percent. Operating revenue was SEK 4,141.1 M (3,559.4), up 16.3 percent. Net sales for comparable stores increased 12.8 percent in local currency. Net sales amounted to SEK 3,038.2 (2,606.2) in Sweden and SEK 1,092.9 M (940.9) in the other Nordic markets. Online sales increased 62.5 percent year-on-year and sales in stores that had converted to Byggmax 2.0 made positive contributions.

The sales increase of 16.5 percent was divided according to
the following:
Comparable stores, local currency, percent 12.8
Non-comparable units, percent 4.7
Exchange-rate effects, percent -1.1
Total, percent 16.5

The Group opened seven (seven) new stores during the period. Accordingly, the total number of stores in the Group at December 31, 2015 was 119 (112).

EBIT

EBIT amounted to SEK 331.7 M (296.8) M, corresponding to an EBIT margin of 8.0 percent (8.4). Excluding aquisition cost EBIT totaled SEK 341.4 M and EBIT margin was 8,3 percent. The gross margin was 30.6 percent, compared with 31.1 percent in the year-earlier period. In the first quarter of 2014, management renewed its assessment of the Group's obsolescence reserve, which gave rise to reversals of impairment losses on inventory amounting to SEK 8.7 M and resulted in a positive non-recurring effect in the first quarter of 2014, which in turn strengthened gross profit.

Personnel costs and other external expenses increased a total of SEK 107.6 M. The increase in expenses compared with the year-earlier period was mainly attributable to costs associated with new stores opened after 2014, amounting to SEK 35.7 M. Acquisition costs for Skånska Byggvaror and Buildor amounted to SEK 9.6 M. The increase in costs during the year, other than for new stores and acquisition costs, was attributable to expenses associated with the investments being made.

Profit before tax

Profit before tax amounted to SEK 334.1 M (283.2). Net financial items amounted to a revenue of SEK 2.4 M (cost: 13.6). Net financial items for the year were negatively impacted by exchange-rate effects of SEK 0.9 M (negative: 3.3). The subsidiary Lännersta 14:1 AB, owning a property in Nacka, was sold during the third quarter. This generated a capital gain of SEK 11.8 M.

Taxes

Tax expenses for 2015 totaled SEK 74.3 M (expense: 65.2).

Cash flow and financial position

Cash flow from operating activities for the period October to December amounted negative to SEK 276.6 M (negative: 82.7), down SEK 193.9 M year-on-year. This was attributable to Byggmax reducing the proportion of invoices paid in cash in the third quarter and many invoices were instead paid in the forth quarter. Cash flow for the full year increased SEK 491.9 M (311.1). Inventory totaled SEK 666.1 (612.7), up SEK 53.4 M. Compared with the end of the year-earlier period, seven new stores were added and associated inventory amounted to SEK 33.2 M. Distribution inventory was SEK 3.3 M higher year-on-year.

At December 31, 2015, consolidated shareholders' equity amounted to SEK 1,142.0 M (1,047.6). Net debt for the Group totaled SEK 319.3 M (debt: 451.5), which has improved SEK 132.2 M year-on-year. The equity/assets ratio amounted to 48.9 percent (49.4). Unutilized credits totaled SEK 251.6 M (99.2).

Investments during the fourth quarter amounted to SEK 36.5 M (49.0). Of these investments, SEK 5.8 M (2.4) pertained to investments in stores opened or stores to be opened during 2015 and SEK 8.4 M (4.6) to IT investments. Investments relating to the conversion of stores to the Byggmax 2.0 concept totaled SEK 16.9 M (21.7) for the fourth quarter of 2015. Byggmax investments in subsidiaries amounted to SEK 72.1 M. Investments in 2015 amounted to SEK 164.2 M (146.5). Of these investments, SEK 34.3 M (35.9) pertained to investments in stores opened during 2015 and SEK 21.7 M (12.0) to IT investments. Investments relating to the conversion of stores to the Byggmax 2.0 concept totaled SEK 61.2 M (50.4) for 2015.

Swedish Customs had previously decided in two occasions (2012 and 2013) to levy an additional charge on Byggmax with respect to customs and anti-dumping duties for 2010. In spring 2013, Swedish Customs reviewed the decision regarding customs and anti-dumping duties and reduced the overall amount by SEK 3.2 M. Following the review, the total amount is SEK 29.3 M. Byggmax has appealed parts of this decision.

In autumn 2014, the Administrative Court set aside the decision by Swedish Customs dated March 26, 2012 pertaining to charges for customs and anti-dumping duties. The Administrative Court also annulled the decision by Swedish Customs dated April 12, 2012 to levy additional customs charges. The total value amounts to SEK 12.2 M, which has no impact on earnings for Byggmax. Following the appeal by Swedish Customs of the Administrative Court's ruling, in its turn, on September 22, 2015, the Administrative Court of Appeal set aside the Administrative Court's ruling and referred the case back to the Administrative Court for a new hearing. Byggmax appealed the Administrative Court of Appeal's decision and, on December 1, the Supreme Administrative Court decided not to review the case and, accordingly, the decision of the Administrative Court remains in force. The case is currently being dealt with by the Administrative Court.

Byggmax has also appealed the second decision (from 2013). Byggmax's appeal has been heard in both the Administrative Court and the Administrative Court of Appeal. Byggmax's appeal has been rejected by the Administrative Court and the Administrative Court of Appeal has decided not to pass leave to appeal. Byggmax has appealed the Administrative Court of Appeal's decision to the Supreme Administrative Court.

Byggmax agreed on future compensation in a corresponding amount with the supplier that sold the products in question to Byggmax. Byggmax paid a total of SEK 23.2 M in customs and antidumping duties and exposure to the supplier amounts to SEK 18.7 M at December 31, 2015.

Acquisition of subsidiary

On November 2, 2015, Buildor AB (Corp. Reg. No. 556867-2405) was acquired with the aim of strengthening Byggmax's online store offering. Buildor AB is a fast-growing e-commerce player with operations in Sweden. The acquisition includes 100% of the shares in Buildor AB and has affected the consolidated balance sheet and cash and cash equivalents as set out below. An earnout of SEK 60.0 M has been recorded, and the potential outcome depends on the future development of customer agreements. The outcome of the earnout depends on future sales and earnings. The earnout for the acquisition is valued at its full payout value and discounted based on future payment dates. As of December 31, 2015, the discounted earnout amounts to SEK 51.5 M.

Since the acquisition date, Buildor AB has contributed SEK 9.5 M in sales and a negative SEK 1.0 M in EBIT. Had the acquisition taken place on January 1, 2015, Buildor AB would have contributed SEK 55.5 M in sales and negative SEK 5.2 M in EBIT. Goodwill resulted from the acquisition, and consists of synergy effects. The effect of deferred tax has also been taken into account when making this adjustment. The acquisition analysis is subject to a final adjustment one year after the date of acquisition.

Preliminary acquisition analysis Fair value, SEK M
Intangible assets 2.5
Tangible assets 0.0
Deferred tax assets 1.9
Other long-term receivables 0.1
Accounts receivable and other receiv
ables
2.3
Cash and cash equivalents 4.7
Accounts payable and other liabilities -5.0
Net assets acquired 6.5
Goodwill 121.7
Total purchase consideration 128.2
Unpaid part of purchase consideration -51.5
Cash and cash equivalents at acquired
company
-4.7
Change in the Group's cash and
cash equivalents following the
acquisition -72.1

New store openings and acquisitions

During the period January to December 2015, seven new stores were opened: Falköping, Mariestad, Nacka and Vetlanda in Sweden and Drøbak, Halden and Krokstad Senter (Drammen) in Norway.

The following stores have been publicly announced and will be opened in 2016; Eurostop Arlandastad and Kungälv in Sweden, and Bergen Midtun and Bergen Rådal in Norway.

The Byggmax workforce

The number of employees (converted to full-time equivalents) increased to 719 (643) at the end of the year.

Risks and uncertainties

A number of factors can impact Byggmax's earnings and operations. Most of these factors can be managed through internal procedures, while certain factors are largely governed by external circumstances. For a more detailed description of the Group's risks and risk management, refer to the Annual Report. Apart from the risks described in the Annual Report, no material risks arose during the period.

Seasonal fluctutations

The company's operations are affected by strong seasonal variations controlled by consumer demand for basic building supplies. Due to the weather's impact on demand, Byggmax's sales and cash flow are generally higher in the second and third quarters, when about two thirds of the company's sales are generated, while these usually decline in the fourth and first quarters. Although seasonal variations do not normally affect Byggmax's earnings and cash flow from year to year, earnings and cash flow may be impacted during the year by unusually harsh or mild weather conditions, or by excessive or insufficient precipitation. Byggmax endeavors to balance the seasonal effects by launching new products that are not as susceptible to seasonal variations.

Parent Company

The Parent Company comprises a holding company. The Parent Company's sales for the fourth quarter amounted to SEK 0.1 M (0.1) and SEK 0.3 M(0.3) for the year. Income after net financial items was positive in an amount of SEK 150.0 M (positive: 180.7) for the fourth quarter and positive SEK 146.6 M (positive: 170.0) for the full fiscal year. Earnings are impacted by an anticipated dividend of SEK 140.0 M (170.0).

BYGGmax in brief

Business concept

Byggmax's business concept is to sell high-quality building supplies at the lowest price possible.

Business model and key factors for success

Byggmax offers affordable high-quality products for the most common maintenance and DIY projects. Since the start in 1993, the organization has been characterized by the so-called "Byggmax concept" which has been decisive for the company's development. The concept is built on a limited product range, resource-efficient administration, strong company culture and a competitive and effective pricing strategy, as well as the stores, distinguished shape and design.

Goals

Byggmax has determined its long term goals for the Group as follows:

  • organic growth to exceed 15 percent per year in net sales through expansion of the chain of stores and increased sales in comparable stores
  • attain an EBIT margin in relation to net sales that exceeds 11 percent.

Strategies

Byggmax's strategy for achieving its financial goals is to expand the chain of stores in existing markets, to improve operating activities and to maintain continuous focus on business development.

Byggmax organization

Byggmax has a resource-efficient organization with the majority of business activities managed centrally. Aside from the sales force, which is based in Byggmax stores, most business processes, including Byggmax's online sales, are managed functionwide across all stores by the head office in Solna, near Stockholm. Thus, there are no local offices – a feature that contributes to the efficiency and economies of scale that characterize the Byggmax concept.

Ownership structure

Ownership Number of
shares
Holding
(%)
Nordea Investment Funds 6,406,178 10.55
Swedbank Robur fonder 5,322,418 8.76
SEB Bank Investment Management 4,859,045 8.00
JP Morgan Asset Management (UK)
Ltd.
3,035,975 5.00
Schroder Investment Management
North America, Inc.
2,400,00 3.95
Jarton Management (Göran Peterson) 2,381,296 3.92
Carnegie fonder 1,789,297 2.95
Threadneedle Asset Management Ltd. 1,717,050 2.83
FIL Investment Advisors (UK) Ltd 1,693,352 2.79
T. Rowe Price International Ltd. 1,683,132 2.77
Total of the ten major shareholders 31,287,743 51.51
Total other shareholders 29,449,302 48.49
Total at December 31, 2015 60,737,045 100.00

Value drivers

Byggmax's ability to create value through its business is impacted in the long and short term by various external and internal factors. A selection of these are listed below.

Value drivers – short-term factors

• Trends in cost prices – cost prices impact Byggmax's margins. Historically, the market has passed on adjustments in cost prices to the end consumer.

• Competitors' pricing – Byggmax prices products based on the prices of the competition with the objective of always being the cheapest. Therefore, the pricing of competitors affects margins. • Short-term trends in the DIY market – Byggmax operates in the DIY market and, accordingly, its trends impact the company. • Weather – Byggmax sells many items for outdoor use and, accordingly, sales are impacted by the weather. Seasonal variations are clearly visible and the company has significantly higher

turnover in spring, summer and early autumn. • Availability of attractive store locations – The establishment of new stores is a key element of Byggmax's strategy in both the long and the short-term, thus making attractive store locations of key importance.

Value drivers – long-term factors

• The ability to maintain the strong corporate culture – The Byggmax culture plays a key role in the company's success and its retention is a key factor for continued success.

• The ability to execute the Group's strategy and business concept – Maintaining stringency levels in the product range and pricing as well as continuing to trim the organization through continuous improvements comprise a few of the key elements for success.

• The ability to renew the concept and strategies when needed – The Byggmax concept has remained much the same since it was founded in 1993. However, the concept has developed over time and new ideas have been tested and incorporated or discarded. • Long-term development of the DIY market – Byggmax operates in the DIY market and its long-term trend is important.

• Trends in the attractiveness of the low-price segment in the DIY

market – Byggmax's strategy is to become the largest operator in the low-price segment in the Nordic region. Long-term trends are therefore important.

• The competition's strategies and their execution – Byggmax operates in a competitive market and the actions of the competition affect the Group.

Accounting policies

Byggmax Group AB (publ) applies International Financial Reporting Standards (IFRS) as adopted by the EU. This interim report has been prepared in accordance with IAS 34 Interim Financial Reporting, the Swedish Annual Accounts Act and RFR 1 Supplementary Accounting Rules for Groups.

The Parent Company's financial statements have been prepared in accordance with the Swedish Annual Accounts Act and RFR 2 Accounting for Legal Entities. The same accounting policies were applied for the Parent Company as for the Group, except in the cases stated under Parent Company accounting policies in Note 2.16 of the Annual Report for 2014.

For a more detailed description of the accounting policies applied for the Group and the Parent Company in this interim report, refer to Notes 1-4 of the Annual Report for the 2014 fiscal year.

All of the figures listed above and below in parentheses refer to the corresponding period or date in the preceding year.

Stockholm, January 26, 2016

Magnus Agervald President of Byggmax Group AB (publ)

This report has not been audited.

Financial calender

Interim report first quarter April 19, 2016
Interim report second quarter July 15, 2016
Interim report third quarter October 19, 2016

Annual General Meeting

The 2016 Annual General Meeting will be held on May 10, 2016 in Stockholm. Please note that the incorrect date was given in the Q3 report. The Annual Report will be available on our website: www.byggmax.com from the week beginning April 18, 2016.

Consolidated summary of comprehensive income

Amount in SEK M
Oct - Dec
Jan - Dec
Note 2015 2014 2015 2014
Operating income
Net Sales
1
839.3 695.4 4,131.1 3,547.2
Other operating income 2.7 4.9 10.0 12.2
Total operating income 842.0 700.3 4,141.1 3,559.4
Operating expenses
Goods for sale -567.1 -469.4 -2,868.3 -2,443.6
Other external costs and operating expenses -113.9 -89.2 -471.2 -409.6
Personnel costs -103.0 -85.0 -385.8 -339.7
Depreciation, amortization of tangible and intangible fixed assets -22.5 -18.9 -84.1 -69.6
Total operating expenses -806.5 -662.4 -3,809.4 -3,262.6
EBIT 35.5 37.9 331.7 296.8
Profit/Loss from financial items -6.1 1.4 2.4 -13.6
Profit before tax 29.4 39.3 334.1 283.2
Income tax -3.1 -8.4 -74.3 -65.2
Profit/loss for the period 26.3 30.8 259.8 217.9
Other comprehensive income for the period
Items that will not be reclassified to profit or loss 0.0 0.0 0.0 0.0
0.0 0.0 0.0 0.0
Items that may be subsequently reclassified to profit or loss
Translation differences -2.3 -4.5 -11.1 -0.6
Other comprehensive income for the period -2.3 -4.5 -11.1 -0.6
Total comprehensive income for the period 23.9 26.4 248.7 217.3
Earnings per share before dilution, SEK 0.4 0.5 4.3 3.6
Earnings per share after dilution, SEK 0.4 0.5 4.2 3.6
Average number of shares, (thousands) 60,737 60,737 60,737 60,737
Number of shares at the end of the period, (thousands) 60,737 60,737 60,737 60,737

Consolidated summary of statement of financial position

Amounts in SEK M
Note
December 2015 December 2014
ASSETS
Fixed assets
Intangible fixed assets 1,215.7 1,082.6
Tangible fixed assets 286.6 267.4
Financial fixed assets 25.0 25.5
Total fixed assets 1,527.2 1,375.5
Current assets
Inventories 666.1 612.7
Derivatives 0.0 1.3
Current receivables 109.3 99.1
Cash and cash equivalents 31.7 30.9
Total current assets 807.1 744.0
TOTAL ASSETS 2,334.4 2,119.5
Amounts in SEK M
Note
December 2015 December 2014
SHAREHOLDERS' EQUITY AND LIABILITIES
Shareholders' equity 1,142.0 1,047.6
LIABILITIES
Borrowing from credit institutions 0.1 1.8
Deferred tax liabilities 105.8 95.6
Other long liabilities 42.9 0.0
Long-term liabilities 148.7 97.4
Borrowing from credit institutions 350.9 480.5
Accounts payable 520.3 370.4
Current tax liabilities 18.4 6.7
Derivatives 0.1 0.0
Other liabilities 29.1
34.4
Accrued expenses and deferred income 119.6 87.8
Current liabilities 1,043.7 974.5
TOTAL SHAREHOLDERS' EQUITY AND LIABILITIES 2,334.4 2,119.5
Pledged assets - Shares in subsidiaries1 0.0 1,147.4
Pledged assets - Chattel mortgages1 0.0 120.0
Pledged assets - Blocked funds
Contingent liabilities
7.7
None
8.4
None

Consolidated statement of changes in shareholders' equity

Amounts in SEK M Note December 2015 December 2014
Opening balance at the beginning of the period 1,047.6 970.0
COMPREHENSIVE INCOME
Translation differences -11.0 -0.6
Profit for the period 259.8 217.9
Total comprehensive income 248.8 217.3
TRANSACTIONS WITH SHAREHOLDERS
Dividend to shareholders -157.9 -139.7
Issue of warrents 3.6 0.0
Total transactions with shareholders -154.0 -139.7
Shareholders' equity at the end of the period 1,142.0 1,047.6

1 In October, a new three-year banking agreement was signed with Svenska Handelsbanken AB. This agreement means that Byggmax does not need to pledge collateral in the form of subsidiaries or chattel mortgages.

Consolidated statement of cash flow

2015
2014
2015
2014
Cash flow from operating activities
EBIT
35.5
37.9
331.7
296.8
Non-cash items
- Depreciation/amortization of tangible and intangible fixed assets
23.8
18.9
85.4
69.6
- Other non-cash items
-0.3
-0.6
-6.5
1.4
Interest received
2.2
1.6
8.7
6.9
Interest paid
-4.5
-2.6
-16.7
-21.0
Tax paid
-12.5
-1.3
-51.5
-44.6
Cash flow from operating activities before changes in working capital
44.2
53.9
351.1
309.0
Changes in working capital
Increase/decrease in inventories and work in process
16.8
21.7
-59.0
-78.3
Increase/decrease in other current receivables
-24.3
-12.2
25.9
-20.5
Increase/decrease in other current liabilities
-313.3
-146.1
174.0
100.9
Cash flow from operating activities
-276.6
-82.7
491.9
311.1
Cash flow from investing activities
Investment in intangible fixed assets
-9.0
-4.6
-22.8
-12.0
Investment in tangible fixed assets
-27.4
-44.4
-141.4
-134.5
Divestment of tangible fixed assets
0.0
-0.5
0.0
-0.6
Investment in other financial fixed assets
0.6
0.1
0.7
0.0
Investment in subsidiaries
-72.1
0.0
-72.1
0.0
Proceeds from sale of subsidiaries
0.0
0.0
31.8
0.0
Cash flow from investing activities
-107.9
-49.3
-203.7
-147.1
Cash flow from financing activities
Change in overdraft facilities
148.4
123.2
-128.3
-16.7
Issue of warrants
0.0
0.0
3.9
0.0
Dividend to shareholders
0.0
0.0
-157.9
-139.7
Amortization of loans
-1.3
-1.7
-4.4
-9.8
Cash flow from financing activities
147.1
121.5
-286.8
-166.2
Cash flow for the period
-237.5
-10.5
1.4
-2.2
Cash and cash equivalents at the beginning of the period1
261.4
33.0
22.5
24.7
Cash and cash equivalents at the end of the period1
23.9
22.5
23.9
22.5

1 Note that cash and cash equivalents in the cash flow are adjusted for restricted bank funds SEK 7.7 M

Parent Company income statement

Amounts in SEK M Oct-Dec Jan - Dec
Note 2015 2014 2015 2014
Operating income
Operating income 0.1 0.1 0.3 0.3
Total operating income 0.1 0.1 0.3 0.3
Operating expenses
Other external expenses -11.2 -1.0 -15.8 -4.9
Personnel costs -0.6 0.3 -0.8 -0.4
Total operating expenses -11.8 -0.7 -16.6 -5.3
EBIT -11.7 -0.6 -16.3 -5.0
Profit from financial items 150.0 181.3 146.6 175.0
Profit/loss before tax 138.3 180.7 130.4 170.0
Tax on profit/loss -1.8 -2.4 0.0 0.0
Profit for the period 136.6 178.4 130.4 170.0

The profit for the period corresponds with the comprehensive income for the period. The comprehensive income for the period corresponds with the profit for the period.

Parent Company balance sheet

Amounts in SEK M
Note
December 31 2015 December 31 2014
ASSETS
Fixed assets
Financial fixed assets 861.0 712.1
Total fixed assets 861.0 712.1
Current assets 154.2 183.8
Total current assets 154.2 183.8
TOTAL ASSETS 1,015.3 895.9
Amounts in SEK M
Note
December 31 2015 December 31 2014
SHAREHOLDERS' EQUITY AND LIABILITIES
Shareholders' equity 230.6 258.2
Other long liabilities 42.9 0.0
Current liabilities 741.7 637.7
TOTAL SHAREHOLDERS' EQUITY AND LIABILITIES 1,015.3 895.9
Pledged assets None 358.0

Notes to the interim report

Note 1 Segments

Amounts in SEK M Oct-Dec Jan-Dec
Net sales 2015 2014 2015
Nordic region 839.3 695.4 4,131.1 3,547.2

The Group has only one identified operating segment, which is the Nordic segment.

Note 2 Disclosures about transactions with related parties

No transactions occurred between Byggmax and related parties that could significantly impact the Company's position and results.

The 2013 and 2015 annual general meetings resolved to introduce warrants programs for senior executives and other key staff at Byggmax. The warrants were priced at market value, which was based on a valuation made by an independent party. Each warrant entitles its holder to subscribe for one share in the company at the exercise price shown in the table below. The participants of the warrants program have entered into a pre-emption agreement. The 2013 warrant program expires on November 11, 2017 and can be exercised from May 30, 2017. The 2015 warrant program expires on November 30, 2018 and can be exercised from May 30, 2018.

2013 2015
Total number 562,000 1,116,000
Price 2.24 3.98
Exercise price 42.8 66.4
Term 4.5 3.5
Number of participants 13 21

Note 3 Income per quarter

Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4
2013 2013 2013 2013 2014 2014 2014 2014 2015 2015 2015 2015
Net Sales, SEK M 431.9 976.0 1,175.2 633.2 487.0 1,136.7 1,228.1 695.4 570.0 1,294.6 1,427.3 839.3
Gross margin, percent 29.9 29.4 31.2 32.6 34.1 28.9 31.1 32.5 32.2 29.3 30.0 32.4
EBIT, SEK M -27.4 69.9 170.0 34.2 -11.3 95.1 175.0 37.9 -16.1 130.8 181.6 35.5
EBIT margin, percent -6.4 7.2 14.5 5.4 -2.3 8.4 14.3 5.4 -2.8 10.1 12.7 4.2
Working capital, SEK M 96.5 -98.5 5.6 224.9 184.3 -129.4 72.9 217.8 136.1 -233.2 -246.4 82.8
Return on equity, percent -2.6 5.9 14.8 2.7 -1.4 7.7 13.6 3.0 -1.6 9.7 14.6 2.3
Cash flow from operating
activities per share, SEK
0.9 4.4 0.6 -2.8 0.8 6.6 -0.9 -1.4 1.5 7.9 3.2 -4.6
Shareholders' equity per
share3
, SEK
14.6 13.5 15.6 16.0 15.8 14.6 16.8 17.2 17.0 16.0 18.4 18.8
Profit after tax per share -0.4 0.8 2.2 0.4 -0.2 1.2 2.1 0.5 -0.3 1.6 2.5 0.4
Share price at the end of
the period 36.2 36.5 45.1 48.0 49.3 56.3 46.6 52.0 60.3 56.0 76.0 87.0
Number of stores 95 100 105 105 107 110 112 112 113 117 118 119

Note 4 Acquisitions

The Byggmax Group acquired Buildor AB on November 1, 2015, and Skånska Byggvaror on January 4, 2016. In its year-end report for 2015, Byggmax AB prepared financial pro forma information for Q1-Q4 2015, providing details of the outcome if the merger of Byggmax, Buildor and Skånska Byggvaror had taken place by January 1, 2015.

The financial pro forma information included has been taken from the financial information in Byggmax's year-end report for the year ending December 31, 2015, as well as from Buildor and Skånska Byggvaror's annual accounts for the year ending December 31, 2015. The information is reported to illustrate the financial impact of the proposed merger of the companies and their operations. The financial information has not been subject to a review by the company's auditor.

The financial pro forma information was prepared based on International Financial Reporting Standards (IFRS) as adopted by the EU, and in a manner that is consistent with the accounting policies applied in Byggmax's consolidated financial statements in its year-end report for 2015.

As of December 31, 2015, Skånska Byggvaror's income statement in the financial pro forma information changed from presenting expenses by function to expenses by nature, in accordance with Byggmax's accounting policies. In addition, adjustments have been made in the pro forma information concerning Byggmax's income statement, from which acquisition costs of SEK 9.6 M have been excluded, as well as in Skånska Byggvaror's income statement, from which listing costs of SEK 10.1 M have been excluded. Acquisition costs at Byggmax amounting to SEK 0.3 M in Q2 and SEK 9.3 M in Q4 have been excluded. Listing costs at Skånska Byggvaror amounting to SEK 3.0 M in Q3 and SEK 7.1 M in Q4 have been excluded.

Proforma profit/loss Byggmax Group including Skånska Byggvaror and Buildor

Amount in SEK M Full year
Q1 2015 Q2 2015 Q3 2015 Q4 2015 2015
Operating income
Net Sales 666.0 1,584.0 1,672.7 975.4 4,898.0
Other operating income 0.9 4.0 2.5 2.7 10.1
Total operating income 666.9 1,588.0 1,675.2 978.0 4,908.1
Operating expenses
Goods for sale -450.8 -1,105.3 -1,166.6 -659.4 -3,382.1
Other external costs and operating expenses -136.1 -162.0 -153.0 -125.9 -577.0
Personnel costs -97.3 -128.0 -124.3 -124.1 -473.6
Depreciation, amortization of tangible and intangible fixed assets -22.0 -23.5 -24.8 -25.1 -95.3
Total operating expenses -706.1 -1,418.7 -1,468.7 -934.5 -4,528.0
EBIT, excluding acquisition costs -39.1 169.3 206.5 43.5 380.1
Acquisition cost 0.0 -0.3 -3.0 -16.4 -19.7
EBIT, including acquisition costs -39.1 169.0 203.5 27.1 360.4

Note 5 Fair value disclosures pertaining to financial instruments

The fair value of financial liabilities and assets is estimated as equal to their carrying amounts. All external loans have an interest period of three months, meaning that the carrying amount closely corresponds to fair value.

Note 6 Financial instruments

Byggmax only holds derivative instruments measured at fair value in its financial statements. These instruments are measured at fair value in profit or loss. The value of the derivative instruments is based on observable data for the asset or liability, i.e. level 2. No reclassifications between the various levels took place during the fiscal year.

The information contained in this interim report is disclosed by Byggmax in compliance with the Swedish Securities Market Act (2007:528). The information was released for publication at 8.00 (CET) on January 26, 2016.

Definition of key ratios and figures

Ratios
Cash flow from operating activities per share:
Definition
Cash flow from operations in relation to the number of shares outstanding
at the balance-sheet date
Earnings per share: Profit after tax in relation to the number of shares outstanding at the end of
the accounting period
EBIT margin: EBIT/net sales
Equity/assets ratio: Shareholders' equity/total assets
Return on equity: Earnings after tax divided by average equity
Shareholders' equity per share: Shareholders' equity divided by the number of shares on the balance-sheet
date
Working capital: Working capital assets (inventories, current receivables) less working
capital liabilities (accounts payable, current tax liabilities, other liabilities,
accrued expenses and prepaid income)

Definition of market specific ratios and figures

Ratios Definition
Comparable stores: A store is classified as comparable as of the second year-end after the
store was opened. Stores that are relocated to new premises in existing
locations are treated in the same manner.
Gross margin: (Net sales less goods for sale) in relation to net sales

Contacts

For further information, please contact the following individuals by telephone at + 46 (0)8 514 930 60 or by calling the direct numbers listed below:

Magnus Agervald, President Tel: +46 (0)76 11 90 020 E-mail: [email protected]

Pernilla Valfridsson, CFO Tel: +46 (0)76 11 90 040 E-mail: [email protected]

Background information about Byggmax and press photos are available at www.byggmax.com.

Byggmax Group AB (publ) Box 6063, SE-171 06 Solna Sweden Visiting address: Armégatan 40 Tel: +46 (0)8 514 930 60, fax: +46 (0)8 514 930 79 E-mail: info@ byggmax.se Corporate Registration Number: 556656-3531 Registered office: Solna

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