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Byggmax Group

Quarterly Report Oct 18, 2018

3014_10-q_2018-10-18_1f36d134-fbec-4968-80c2-d64e94631ac0.pdf

Quarterly Report

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Positive effects of strategic efforts, challenging external factors

Q3 INTERIM REPORT JANUARY - SEPTEMBER 2018

Picture from one of Byggmax TV commercials. Andreas is building a studio for his mother-in-law using products from Byggmax e-commerce.

THE QUARTER IN BRIEF

During the third quarter, implementation of the strategic plan continued at a high pace. The quarter was also affected by challenging external factors. The sales trend was negatively affected by the hot summer, and increased raw material prices for timber continued to negatively impact the gross margin. The sales trend was also negatively impacted by the choice to decrease unprofitable sales in Skånska Byggvaror. Year-on-year Byggmax Group's sales decreased 5.5 percent in the quarter, and profitability measured as EBITDA decreased to SEK 218 M (260).

The initiatives to ramp up growth in the Byggmax segment gave positive effects. To date this year, we have opened fifteen new Byggmax stores, eleven garden departments and continued to develop our e-commerce business. The initiatives contribute well and increasingly to Byggmax sales.

The transformation of Skånska Byggvaror towards a modern leader within "Garden living" continues at a high pace. Gross margins have returned to historically high levels and costs have decrease according to the decided restructuring program. Although the sales trend was negatively impacted by the unusually hot weather, profitability measured as EBITDA increased SEK 11.3 M year-on-year, to SEK 18.5 M (7.2).

  • 15 Fifteen new Byggmax stores opened this year: eleven in Sweden, two in Norway and two in Finland. Six of the new stores in Sweden are of the new format for smaller towns.

no 1 Byggmax was placed as number 1 in the Norwegian Consumer Council's review of best DIY retail chains, in August 2018

  • 11 M EBITDA for Skånska Byggvaror increased SEK 11 M in the the third quarter, compared to the same period last year.

Interim report January – September 2018 Byggmax Group AB (publ) 2 On this page, a brief summary of the quarter is presented along with selected information to provide examples of Byggmax Group's development

July 1 – September 30

  • Net sales amounted to SEK 1,712.7 M (1,812.8), down 5,5 percent.
  • Net sales for comparable stores decreased 12.6 percent (+1.0).
  • The gross margin decreased to 30.7 percent (31.6).
  • EBITDA amounted to SEK 218.1 M (260.1). EBITDA excluding nonrecurring items1 amounted to SEK 218.1 M (266.0).
  • EBITDA margin was 12.7 percent (14.3) . EBITDA margin excluding non-recurring items was 12.7 percent (14.7).
  • EBIT amounted to SEK 175.8 M (221.0).
  • Profit after tax was SEK 133.7 M (171,9).
  • Earnings per share totaled SEK 2.2 (2.8).

Significant events during the quarter

• Three (three) new stores were opened, three Byggmax stores in Sweden.

Earnings overview

July – September September September 12 months Full year year
2018 2017 October 2017
September 2018
2017
Net sales, SEK M 1,712.7 1,812.8 5,059.3 5,321.4
Gross margin, percent 30.7 31.6 30.8 31.0
EBITDA, excluding non-recurring costs, SEK M1 218.1 266.0 340.7 474.8
EBITDA margin excluding non-recurring costs, percent1 12.7 14.7 6.7 8.9
EBITDA, SEK M1 218.1 260.1 326.7 444.9
EBITDA margin, percent1 12.7 14.3 6.5 8.4
EBIT, SEK M1 175.8 221.0 145.4 271.9
EBIT margin, percent1 10.3 12.2 2.9 5.1
Profit after tax, SEK M1 133.7 171.9 93.7 194.6
Earnings per share, SEK 2.2 2.8 1.5 3.2
Return on equity, percent 10.2 12.9 6.7 14.6
Cash flow from operating activities per share, SEK 0.3 -0.2 5.5 5.0
Shareholders'equity per share, SEK 22.5 23.3 22.5 22.3
Number of stores at the end of the period 161 148 161 147
New stores opened during the period 3 3 18 12

1 Earnings for Q3 2017 were positively affected by earn-out Buildor of SEK 33.4 M and negatively affected by closure costs for four stores in Finland of SEK 39.3 M. See also Note 8 on page 20 for non-recurring items in the previous quarter.

January 1 – September 30

  • Net sales amounted to SEK 4,109.1 M (4,371.2), down 6.0 percent.
  • Net sales for comparable stores decreased 12.6 percent (down: 0.3).
  • The gross margin decreased to 30.7 percent (31,0).
  • EBITDA amounted to SEK 328.6 M (446.8). EBITDA excluding nonrecurring items1 amounted to SEK 318.7 M (452.7).
  • EBITDA margin was 8.0 percent (10.2). EBITDA margin excluding non-recurring items was 7.8 percent (10.4).
  • EBIT amounted to SEK 204.4 M (330.9).
  • Profit after tax was SEK 152.0 M (252.9).
  • Earnings per share totaled SEK 2.5 (4.1).

Significant events during the quarter

• Fifteen (nine) new stores were opened, eleven Byggmax stores in Sweden, two Byggmax stores in Norway and two Byggmax stores in Finland.

Earnings overview

January – – September
2018 2017
Net sales, SEK M 4,109.1 4,371.2
Gross margin, percent 30.7 31.0
EBITDA, excluding non-recurring costs, SEK M1 318.7 452.7
EBITDA margin excluding non-recurring costs, percent1 7.8 10.4
EBITDA, SEK M1 328.6 446.8
EBITDA margin, percent1 8.0 10.2
EBIT, SEK M1 204.4 330.9
EBIT margin, percent1 5.0 7.6
Profit after tax, SEK M1 152.0 252.9
Earnings per share, SEK 2.5 4.1
Return on equity, percent 11.1 18.6
Cash flow from operating activities per share, SEK 9.7 9.2
Shareholders'equity per share, SEK 22.5 23.3
Number of stores at the end of the period 161 148
New stores opened during the period 15 9

1 Earnings for the first nine months of 2018 were positively affected by the reversal of settlement costs for four Byggmax stores in Finland an amount of SEK 6.2 M due to lower settlement costs than the amount reserved in Q3 2017. Earnings for the first nine months were also positively affected by a capital gain of SEK 3.7 M, at the disposal of Skånska Byggvaror's Danish subsidiary Pavillion. Earnings for first nine months 2017 were positively affected by the earn-out for Buildor of SEK 33.4 M and negatively affected by closure costs for four stores in Finland of SEK39.3 M. See also Note 8 on page 20 for non-recurring items in the previous quarter.

PRESIDENT'S COMMENTS

Introduction

During the third quarter, we continued to implement our strategic plan at a high pace. However, external factors were challenging in the quarter. The hot summer decreased interest in DIY projects and higher raw material prices for timber continued to impact the gross margin negatively.

At the same time, implemented strategic initiatives generated positive results, both in terms of ramping up growth in the Byggmax segment and of transforming Skånska Byggvaror into a more focused, and more profitable company.

Financial performance

Sales in the third quarter decreased 5.5 percent year-on-year.

Sales for the Byggmax segment decreased 1.6 percent. Following a July with considerably decreased sales, sales increased in the second half of the quarter. Three new stores were opened in the quarter and, to date this year, fifteen new stores have opened and new stores now contribute significantly to sales. In all Byggmax growth initiatives have created positive results and in September, when weather conditions were more normal, sales increased 8 percent.

Sales for Skånska Byggvaror decreased 33,3 percent, negatively affected by the shift towards Garden Living and the choice to decrease unprofitable sales, but also significantly impacted by the hot summer.

The gross margin for the quarter decreased 0.9 percentage points yearon-year. The gross margin was negatively affected by considerably higher raw material prices for timber, which is Byggmax's largest product category. Historically higher raw material prices have been reflected in higher consumer prices, after some delay. This is also the case this year, and at the end of the third quarter, the negative effect was smaller. For the other product categories in total, the gross margin increased compared to last year.

Total costs decreased compared to last year, despite fifteen new stores. We have continued to trim costs in the Byggmax segment. Costs at Skånska Byggvaror decreased both as an effect of the earlier decided restructuring program, and due to lower marketing costs as a consequence of the decision to decrease unprofitable sales.

Profit measured as EBITDA 1 decreased to SEK 218 M compared to SEK 266 M for the corresponding period last year. For the Byggmax segment, profit decreased to SEK 205 M compared to SEK 256 M last year. For Skånska Byggvaror EBITDA increased SEK 11 M year-on-year.

Market

During the quarter, the hot summer had a strong, negative impact on the consumer market. The impact was particularly considerable for outdoor projects during the first half of the quarter. The Swedish market was also softened by more passive consumer behavior, likely affected by consumers' perceived uncertainty regarding future economic developments.

In total, we estimate that the Nordic market for DIY projects decreased by 4-6 percent during the third quarter, particularly negatively impacted by the hot summer.

Strategic business decisions

For the Byggmax segment, focus in 2018 is increasingly on building for profitable growth. The initiatives are being implemented at a high pace and with good effect.

This year, we will double the expansion pace to 18 new Byggmax stores, of which six are the new smaller format for smaller towns. We have launched our garden concept at 11 stores and continued to develop our e-commerce business. We have increased our online exclusive assortment and, during the summer, we launched new delivery options in selected geographies. Both the garden concept and the new smaller store format have been received well by our customers and we have concluded that both initiatives will be part of our future offering. In total, the initiatives have generated good results and significantly contributed to Byggmax's sales. We now have more alternatives to drive profitable growth through initiatives that connect to our strong core business. In the autumn, we will finalize roll-out plans for 2019.

In the quarter, Byggmax was ranked as the best DIY retail chain in a review by the Norwegian Consumer Council. We are pleased that our efforts to be on the customers side are recognized in Norway!

The transformation of Skånska Byggvaror, towards a modern leader within "Garden Living", continues at a high pace. The goal is to end the year with a smaller, more profitable business. Implemented initiatives have given positive effects, gross margins have returned to historically high levels and costs decrease according to the previously announced restructuring program. Although the sales trend was negatively impacted by the hot summer, it is positive that the negative profitability trend is turned during the third quarter. EBITDA margin for the quarter was 11.5 percent compared to 3.0 percent last year. We are continuing to execute the transformation plan, and complement with growth initiatives to increase sales during coming years.

Outlook

2018 has so far been mixed. We have implemented strategic initiatives at a high pace which have generated positive effects. At the same time, market conditions have been challenging.

Although market conditions will vary over time, Byggmax is well positioned with our increasingly strong low price concept for both stores and e-commerce.

In addition, Byggmax growth opportunities remain good. Many Nordic towns still lack a low price alternative, our e-commerce complement our focused store assortment, and we have established a Byggmax concept to grow into the large market for garden products.

With a strong business concept, an entrepreneurial culture and good growth prospects, I look forward to giving more of Byggmax to more customers for many years.

We now have more alternatives to drive profitable growth, through initiatives that connect to our strong core business

Mattias Ankarberg President, Byggmax Group AB (publ) October 18, 2018

Interim report January – September 2018 Byggmax Group AB (publ)) 5 1 Earnings for Q3 2017 were positively affected by the earn-out for Buildor of SEK 33.4 M and negatively affected by closure costs for four stores in Finland of SEK 39.3 M. Earnings for the first nine month 2018 were positively affected by the reversal of settlement costs for four Byggmax stores in Finland an amount of SEK 6.2 M due to lower settlement costs than the amount reserved in Q3 2017. Earnings for the first nine months were also positively affected by a capital gain of SEK 3.7 M, at the disposal of Skånska Byggvaror's Danish subsidiary Pavillon. Earnings for the first nine month were also positively affected by the earn-out for Buildor of SEK 33.4 M and negatively affected by closure costs for four stores in Finland of SEK 39.3 M. See also Note 8 on page 20 for non-recurring items in the previous quarter.

CONSOLIDATED SALES AND EARNINGS

July 1 - September 30

Revenues

The operation´s net sales totaled SEK 1,712.7 M (1,812.8), down 5.5 percent. Total revenue was SEK 1,715.3 M (1,849.8), down 7.3 percent. The operation´s revenues 2017 was affected positively by earn out Buildor SEK 33.4 M. Net sales for comparable stores decreased 12.6 percent in local currency.

Net sales amounted to SEK 1,529.3 M (1,554.1) for Byggmax, SEK 151.5 M (227.1) for Skånska Byggvaror and SEK 32.0 M (31.6) for Other. The weakest sales month of the quarter was July which also is the largest sales month in the quarter.

The sales decrease of decrease of 5.5 percent was divided
percent was divided according to the
5.5 percent was divided
according to the
following: following:
Comparable stores2
, local currency, percent
-12.6
Non-comparable units and other, percent 5.7
Exchange-rate effects, percent 1.4
Total, percent -5.5

The Group opened three (three) stores during the quarter: three Byggmax stores in Sweden. During the fourth quarter of 2017, four Byggmax stores were closed in Finland. This was in order to increase profitability in Finland as previously communicated. The total number of stores in the Group as of September 30, 2018 thereby amounted to 161 (148).

EBIT

EBIT amounted to SEK 175.8 M (221.0), corresponding to an EBIT margin of 10.3 percent (12.2). The gross margin was 30.7 percent, compared with 31.6 percent in the year-earlier period. The gross margin was negatively affected by significantly higher raw material prices for timber, which is Byggmax's largest product category. For the other product categories, the total gross margin increased compared to last year. The gross margin was impacted positively by currency effects, positively by NOK and negatively by EUR.

Personnel costs and other external expenses decreased with SEK 39.6 M. The costs are positively affected by continued trimmed costs in Byggmax and decreased costs in Skånska Byggvaror, both as an effect of the earlier decided restructuring program and lower marketing costs as a consequence of the choice to decrease unprofitable sales. Compared to the year-earlier period, expenses were negatively affected by new stores opened after the third quarter 2017 up to SEK 23.3 M (11.8). Personnel- and other external costs was affected negative in the quarter 2017 by SEK 33.2 M, attributable to closure costs for four Byggmax stores in Finland.

EBITDA amounted to SEK 218.1 M (260.1), corresponding to an EBITDA margin of 12.7 percent (14.3). EBITDA was affected positive in the quarter 2017 due to earn out Buildor of SEK 33.4 M, and negative impact from closure costs for four stores in Finland of SEK 39.3 M.

EBITDA excluding non-recurring items1 amounted to SEK 218.1 M (266.0), corresponding to an EBITDA margin of 12.7 percent (14.7).

Profit before tax

Profit before tax amounted to SEK 168.4 M (215.2). Net financial items amounted to an expense of SEK 7.3 M (expense: 5,8). Net financial items for the quarter were negatively impacted by exchange-rate effects of SEK 2.8 M (neg: 1.4).

Taxes

Tax cost for the third quarter of 2018 totaled SEK 34.7 M (cost: 43.3).

January 1 - September 30

Revenues

The operation´s net sales totaled SEK 4,109.1 M (4,371.2), down 6.0 percent. Total revenue was SEK 4,123.2 M (4,411.0), down 6.5 percent. Operating revenues was positively affected by a capital gain on the divestment of Skånska Byggvaror's Danish subsidiary Pavillion amounting to SEK 3.7 million. The operation revenues 2017 was affected positively by earn out Buildor SEK 33.4 M. Net sales for comparable stores decreased 12.0 percent in local currency.

Net sales amounted to SEK 3,597.6 M (3,686.1) for Byggmax, SEK 420.1 M (591.8) for Skånska Byggvaror and SEK 91.5 M (93.2) for Other.

The sales decrease of
The sales decrease of 6.0 percent was divided
6.0
divided according to the
6.0 percent was divided
according to the
following:
Comparable stores2
, local currency, percent
-12.0
Non-comparable units and other, percent 5.0
Exchange-rate effects, percent 0.9
Total, percent -6.0

The Group opened fitfteen (nine) stores during the first nine month: eleven Byggmax stores in Sweden, two Byggmax stores in Norway and two Byggmax stores in Finland. During the fourth quarter 2017 four Byggmax stores were closed in Finland. This was in order to increase profitability in Finland as previously communicated. The total number of stores in the Group as of September 30, 2018 thereby amounted to 161 (148).

EBIT

EBIT amounted to SEK 204.4 M (330.9), corresponding to an EBIT margin of 5.0 percent (7.6). The gross margin was 30.7 percent, compared with 31.0 percent in the year-earlier period. The gross margin was positively impacted by purchasing improvements, pricing and mix effects and negatively affected by significantly higher raw material prices for timber, which is Byggmax largest product category. The gross margin increased for the Skånska Byggvaror segments.

Personnel costs and other external expenses increased a total of SEK 0,5 M. The costs are positively affected by continued trimmed costs in Byggmax and decreased costs in Skånska Byggvaror, both as an effect of the earlier decided restructuring program and lower marketing costs as a consequence of the choice to decrease unprofitable sales. Costs associated to new stores opened after the first quarter of 2017, amounted to SEK 61.0 M (38.5). Personnel- and other external costs was affected negative in the quarter 2017 by SEK 33.2 M, the increase in expenses compared with the year-earlier period was attributable to closure costs for four Byggmax stores in Finland.

EBITDA amounted to SEK 328.6 M (446.8), corresponding to an EBITDA margin of 8.0 percent (10.2). EBITDA had a positive impact of SEK 6.2 M from the reversal of closure costs for four stores in Finland. EBITDA was affected positive in the earlier-year period by earn out Buildor of SEK 33.4 M and negatively affected by closure costs for four Byggmas stores in Finland of SEK 39.3 M.

EBITDA excluding non-recurring items1 amounted to SEK 318.7 M (452.7), corresponding to an EBITDA margin of 7.8 percent (10.4).

Profit before tax

Profit before tax amounted to SEK 186.2.M (320.5). Net financial items amounted to an expense of SEK 18.2 M (expense: 10.4). Net financial items for the first nine month were negatively impacted by exchangerate effects of SEK 12.9 M (pos: 4.9).

Taxes

Tax cost for the first nine month of 2018 totaled SEK 34.2 M (cost: 67.6), and was positively affected with SEK 3.2 M by the revaluation of the deferred tax liability based on the tax rate when the debt is expected to be settled.

1 Earnings for Q3 2017 were positively affected by the earn-out for Buildor of SEK 33.4 M and negatively affected by closure costs for four stores in Finland of SEK 39.3 M. Earnings for the first nine month 2018 were positively affected by the reversal of settlement costs for four Byggmax stores in Finland in an amount of SEK 6.2 M due to lower settlement costs than the amount reserved in Q3 2017. Earnings for the first nine months were also positively affected by a capital gain of SEK 3.7 M, at the disposal of Skånska Byggvaror's Danish subsidiary Pavillon. Earnings for the first nine months were also positively affected by the earn-out for Buildor of SEK 33.4 M and negatively affected by closure costs for four stores in Finland of SEK 39.3 M. See also Note 8 on page 20 for non-recurring items in the previous quarter.

2 A comparable unit is considered comparable from the beginning of the second year following the opening of the online or physical store. Stores that are relocated to new premises in existing locations are treated in the same manner. Comparable stores includes eleven Skånska Byggvaror stores.

REPORT ON THE BUSINESS SEGMENT

Skånska Byggvaror AB was acquired by Byggmax on January 4, 2016. The internal follow-up includes separate financial information for each brand, which is why segment information from the first quarter of 2016 is presented for three segments. These three segments are Byggmax, Skånska Byggvaror and Other. Other includes Buildor, intra-Group leasing of owned properties, a distribution company and the Parent Company Byggmax Group AB. No individual part of the Other segment represents such a material part that it forms a reportable segment, which is why we have chosen to aggregate them. The performance metric we use internally to follow up and evaluate operations is EBIT before depreciation/amortization and impairment of tangible and intangible fixed assets (EBITDA). For more information see note 1.

Byggmax

The Byggmax segment includes Byggmax AB and the branches Byggmax Norge and Filialen Byggmax AB Finland.

Net sales decreased 1.6 percent during the quarter to SEK 1,529.3 M (1,554.1). After a significant decreased sales in July, sales increased during the second half of the quarter. Three new stores opened in Sweden during the quarter. The sales trend was negatively affected by the closure of four Finnish stores (completed in the fourth quarter of 2017).

The gross margin was negatively affected by significantly higher raw material prices for timber, which is Byggmax's largest product category. For the other product categories in total, the gross margin increased compared to last year.

EBITDA amounted to SEK 204.5 M (216.3) for the quarter. The EBITDA margin for the quarter was 13.4 percent (13.8). Earnings for the quarter were impacted by costs for stores opened after the third quarter of 2017, amounting to SEK 23.5 M (8.9). EBITDA was affected negatively in the year-earlier period by closure costs of four stores in Finland SEK 39.3 M.

Net sales decreased 2.4 percent during the first nine months to SEK 3,597.6 M (3,686.1).

The gross margin was negatively affected during the first nine months by significantly higher raw material prices for timber, which is Byggmax largest product category. For the other product categories, the total gross margin increased compared to last year.

EBITDA amounted to SEK 321.6 M (431.8) for the first nine months. The EBITDA margin for the first nine months was 9.1 percent (10.6). Earnings for the first nine months were impacted by costs for stores opened after the first quarter of 2017, amounting to SEK 59.5 M (31.4). EBITDA was affected positively in the first nine months by reversal of accruals of SEK 6.2 M from the closure costs of four stores in Finland in 2017. EBITDA was affected negatively in the period 2017 from the closure costs of four stores in Finland, SEK 39.3 M.

"Our growth initiatives – ramp up expansion, a new store format for smaller towns, our garden concept and developing our e-commerce – have generated good results and contribute well to Byggmax sales. We now have more alternatives to continue to drive profitable growth, through initiatives that connect to our strong core business."

  • Mattias Ankarberg, CEO of Byggmax Group AB (publ)

Interim report January – September 2018 Byggmax Group AB (publ)

REPORT ON THE BUSINESS SEGMENT

Skånska Byggvaror

Net sales decreased 33.3 percent during the third quarter to SEK 151.5 M (227.1 ).

Sales were affected negatively by the shift towards "Garden Living" and the decision to reduce unprofitable sales and were also affected significantly by the hot summer. The gross margin at Skånska Byggvaror increased and was positively influenced by mix effects and pricing.

EBITDA amounted to SEK 18.5 M (7.2) during the quarter. The EBITDA margin was 11.5 percent (3.0) for the quarter. Earnings for the quarter were impacted by costs for stores opened after the third quarter of 2017, which amounted to SEK 0.0 M (7.2). External costs decreased significantly in the quarter, as an effect of the previously decided restructuring program, and lower marketing costs as a consequence of the decision to reduce unprofitable sales.

EBIT for the Group was impacted by the amortization of customer relationships and brands totaling SEK 9.9 M (9.9) for the quarter, which were identified in connection with the acquisition of Skånska Byggvaror Group AB.

Net sales decreased 29.0 percent to SEK 420.1 M (591.8) during the first nine months. The gross margin in Skånska Byggvaror increased and was positively influenced by mix effects and pricing.

EBITDA amounted to SEK 8.1 M (18.8) during the first nine months. The EBITDA margin was 1.9 percent (3.1) for the first nine months.

Earnings for the first nine months were impacted by costs for stores opened after the first quarter of 2017, which amounted to SEK 1.5 M (7.1). Operating revenues were positively affected by a capital gain on the divestment of Skånska Byggvaror's Danish subsidiary Pavillion amounting to SEK 3.7 M.

EBIT for the Group was impacted by the amortization of customer relationships and brands totaling SEK 29.7 M (29.7) for the quarter. For Skånska Byggvaror, 2018 is a conversion year to a modern leader in "Garden Living," i.e. garden buildings such as the sunroom and greenhouse.

"The transformation of Skånska Byggvaror continues to be executed according to plan. Gross margins are this year at historically high levels and profit for the third quarter is significantly stronger than the previous year"

  • Oscar Tjärnberg, CEO Skånska Byggvaror

Segment summary

Amounts in SEK M July - September September September January January January - September September 12 months 12 months Full year Full year
October
2017 –
September
2018
2018
2017
2017
2018 2017 2018
2018
2017
Net sales from external customers
external customers
Byggmax 1,529.3 1,554.1 3,597.6 3,686.1 4,402.5 4,491.1
Skånska Byggvaror 151.5 227.1 420.1 591.8 537.5 709.2
Other 32.0 31.6 91.5 93.2 119.3 121.1
Total net sales 1,712.7 1,812.8 4,109.1 4,371.2 5,059.3 5,321.4
EBITDA
Byggmax 204.5 216.3 327.8 392.6 370.9 435.6
Skånska Byggvaror 18.5 7.2 8.1 18.8 -29.4 -18.7
Other -4.9 36.6 -7.4 35.4 -14.9 27.9
Total EBITDA 218.1 260.1 328.6 446.8 326.7 444.9
EBITDA, excluding excluding non-recurring recurring recurring items1
Byggmax 204.5 255.6 321.6 431.8 356.4 466.6
Skånska Byggvaror 18.5 7.2 4.4 18.8 -0.8 13.6
Other -4.9 3.2 -7.4 2.1 -14.9 -5.4
Total EBITDA, excluding non-recurring items 218.1 266.0 318.7 452.7 340.7 474.8
EBITDA margin, margin, percent percent
Byggmax 13.4 13.8 9.1 10.6 8.4 9.7
Skånska Byggvaror 11.5 3.0 1.9 3.1 -5.4 -2.6
Other -1.7 11.9 -0.9 4.2 -1.4 2.6
Total EBITDA margin, percent 12.7 14.3 8.0 10.2 6.5 8.4
EBITDA margin, margin, margin, excluding excludingexcluding non-recurring recurringrecurring items,
percent1
Byggmax 13.4 16.3 8.9 11.7 8.1 10.4
Skånska Byggvaror 11.5 3.0 1.0 3.1 -0.1 1.9
Other -1.7 1.0 -0.9 0.2 -1.4 -0.5
Total EBITDA margin, excluding non-recurring
items, percent 12.7 14.7 7.8 10.4 6.7 8.9

1 Earnings for Q3 2017 were positively affected by earn out Buildor of SEK 33.4 M and negatively affected by closure costs for four stores in Finland of SEK 39.3 M. Earnings for the first nine month 2018 were positively affected by the reversal of settlement costs for four Byggmax stores in Finland an amount of SEK 6.2 M due to lower settlement costs than the amount reserved in Q3 2017. Earnings for the first nine months were also positively affected by a capital gain of SEK 3.7 M, at the disposal of Skånska Byggvaror's Danish subsidiary Pavillon. Earnings for the first nine month were also positively affected by earn out Buildor of SEK 33.4 M and negatively affected by closure costs for four stores in Finland, SEK 39.3 M. See also Note 8 on page 20 for non-recurring items in the previous quarter.

CASH FLOW AND FINANCIAL POSITION

Cash flow and financial position

Cash flow from operating activities amounted to an inflow of SEK 18.4 M (inflow: -12.7) for the quarter, up SEK 31.1 M year-on-year and an inflow SEK 594.3 M (inflow: 563.4) for the first nine months, up SEK 30.9 M. Inventory totaled SEK 949.5 M (922.9), up SEK 26.8 M. Inventory for Skånska Byggvaror totaled SEK 69.1 M (90.3). Compared with the end of the year-earlier period, 18 (seven) new Byggmax stores were added and the associated inventory amounted to SEK 100.8 M (28.1). Distribution inventory was SEK 13.6 M lower year-on-year.

At September 30, 2018, consolidated shareholders' equity amounted to SEK 1,371.2 M (1,419.7). Consolidated net debt was SEK 871.3 M (857.5), up SEK 13.2 M year-on-year. The equity/assets ratio amounted to 36.0 percent (37.4). Unutilized credits totaled SEK 496.7 M (642.7).

Investments during the third quarter amounted to SEK 44.2 M (29.1), out of which, SEK 26.5 M (13.9) pertained to investments in stores opened in the third quarter 2018 and SEK 6.8 M (6.9) pertained to IT investments.

Investments during the first nine months amounted to SEK 148.0 M (107.6). Of these investments, SEK 78.4 M (24.3) pertained to investments in stores opened or to be opened during 2018 and SEK 16.8 M (26.2) to IT investments.

WORKING CAPITAL (SEK M)

New store openings

A total of fifteen (nine) new stores were opened during the period January to September 2018: eleven Byggmax stores in Sweden, two Byggmax stores in Norway and two Byggmax stores in Finland.

The stores in Falkenberg, Kungsängen and Motala in Sweden, moved to new locations and the stores in Falun, Malmö, Motala, Staffanstorp, Visby and Värmdö in Sweden, and Raisio and Turku in Finland added the garden concept.

The following stores have been publicly announced and will be opened in 2018: Stenungsund in Sweden, Kristiansund and Hønefoss in Norway and in 2019 Lycksele and Simrishamn in Sweden.

Skånska Byggvaror closed one store in Uppsala during the quarter.

The Byggmax workforce

The number of employees (converted into full-time equivalents) totaled 1,235 (1,245) at the end of the period.

Parent Company

The Parent Company comprises a holding company. The Parent Company's sales amounted to SEK 0.1 M (0.1) for the third quarter and to SEK 0.2 M (0.2) for the first nine months. Loss before taxes for the third quarter was SEK 4.4 M (Loss: 4.0) and for the first nine months the loss was SEK 14.8 M (Loss: 13.4).

Events after the close of the reporting period

No significant events have occurred since the end of the reporting period.

Market – potential for further growth

The Byggmax Group conducts business in the Swedish, Norwegian and Finnish do-it-yourself market. The European do-it-yourself market's total turnover is approximately EUR 112.8 billion (estimated do-ityourself market size 2013) according to Mintel and is expected to grow by about 2 percent per year over the next five years compared with an average annual growth from 2009-2013 of 2.2 percent. The corresponding figures for the same period in Sweden, Norway and Finland show an average annual growth that exceeds many other European countries since 2009, with Sweden having the highest growth of 7.6 percent. Sweden, Norway and Finland together account for nearly 6 percent of the European market, where Norway has the second highest do-it-yourself sales per capita in Europe.

Stores
Stores
Sweden
Sweden
Norway Finland Finland Finland Total
Byggmax 88 36 9 133
Skånska Byggvaror 10 4 0 14
Opened 2018
Byggmax 11 2 2 15
Skånska Byggvaror -1 0 0 -1
Total
Total
108
108
42 11 161

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 same accounting policies and calculation methods apply as for the 2017 Annual Report.

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 2.18 of the 2017 Annual Report.

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 2017 fiscal year.

The interim data on pages 1-22 comprises an integrated part of this financial report.

New standards from IASB IFRS 15 Income from contracts with customers

Byggmax Group AB (publ) applies the 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 Annual Accounts Act and RFR 1 Supplementary Accounting Rules for Groups. The application of the accounting policies corresponds with the policies in the Annual Report for the fiscal year ending December 31, 2017, with the exception of the introduction on January 1, 2018 of IFRS 15 Revenue from Contracts with Customers and IFRS 9 Financial Instruments. However, the transition to IFRS 9 and IFRS 15 had no impact on the Group's performance and financial position.

The Parent Company's accounts have been prepared pursuant to the Annual Accounts Act and RFR 2 Accounting for Legal Entities.

The same accounting policies have been applied as for the Group except in those cases stated in the Parent Company's accounting policies section in the 2017 Annual Report, Note 2.18. From January 1, 2018, the Parent Company also applies IFRS 15 and IFRS 9, as set out in RFR 2. The transition had no impact on the Parent Company's performance and financial position.

Refer to the Annual Report for the 2017 fiscal year, notes 1–4, for a more detailed description of the accounting policies applied for the Group and the Parent Company in this interim report.

IFRS 9 Financial Instruments 9

IFRS9 addresses the classification, measurement and recognition of financial assets and liabilities and introduces new hedge accounting rules. The complete version of IFRS 9 was issued in July 2014, and replaces the parts of IAS 39 relating to the classification and measurement of financial instruments, and introduces a new loss impairment model. The standard has been adopted by the EU.

IFRS 9 is applied by the Group from the fiscal year beginning on January 1, 2018. In accordance with the transition rules of the standard, the Group has not restated comparative figures for the 2017 fiscal year.

Workshops were conducted in autumn of 2017 to discuss the classification and measurement of the Group's financial instruments. After these workshops, it was ascertained that the new classification and measurement rules would not significantly impact the Group's financial position on the transition date, since the regulations would not entail any changes as regards measurement of the financial instruments included in the consolidated balance sheet at that date.

IFRS 9 introduced a new impairment model that is based on expected credit losses, and which takes prospective information into account. However, no material effect has been identified from this, since customer losses have historically been extremely low, and our prospective assessment is that credit risk will remain low.

A project is in progress to analyze what additional information may be required to meet the disclosure requirements in the revised IFRS 7.

New standards that will be applied after 2018

IFRS 16 IFRS Leases

IFRS 16 "Leases" was published in January 2016 by the IASB. The standard has been adopted by the EU and will replace IAS 17 Leases and associated interpretations IFRIC 4, SIC-15 and SIC-27. IFRS 16 requires that assets and liabilities attributable to all leases, with the exception of short-term contracts or low value assets, are recognized in the balance sheet. This accounting is based on the view that the lessee has a right to use an asset during a specific period of time and at the same time an obligation to pay for this right. This means that most of the Group's current operating leases will be reported in the balance sheet from January 1, 2019.

The Group has begun work on analyzing the impact of IFRS 16 on the Group's financial reports. The Group is working on a complete review of all leases, where information is gathered and compiled as a basis for calculations and quantification in connection with conversion to IFRS 16. The Group's primary leases pertain to leases for the rental of stores. In connection with the transition to IFRS 16, the majority of these agreements will be reported in the balance sheet as a non-current asset and a financial liability. The Group has not yet decided which transitional option to apply; either full retroactive application or partial retroactive application (which means that comparisons need not to be reconsidered). Further information will be reported in the year-end report for 2018.

None of the changes in standards and interpretations published by the IASB or IFRIC in 2017 have had any impact on the Byggmax Group's financial reporting.

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

Stockholm October 18, 2018

Mattias Ankarberg President

Stockholm.

Financial calendar

Year end report 2018 January 24, 2019

The 2019 Annual general meeting will be held on May 9, 2019 in

Auditor's report

Byggmax Group AB (publ) reg.no. 556656-3531

Introduction

We have reviewed the condensed interim financial information (interim report) of Byggmax Group AB (publ) as of 30 September 2018 and the nine-month period then ended. The board of directors and the CEO are responsible for the preparation and presentation of the interim financial information in accordance with IAS 34 and the Swedish Annual Accounts Act. Our responsibility is to express a conclusion on this interim report based on our review.

Scope of Review

We conducted our review in accordance with the International Standard on Review Engagements ISRE 2410, Review of Interim Report Performed by the Independent Auditor of the Entity. A review consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with International Standards on Auditing, ISA, and other generally accepted auditing standards in Sweden. The procedures performed in a review do not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

Conclusion

Based on our review, nothing has come to our attention that causes us to believe that the interim report is not prepared, in all material respects, in accordance with IAS 34 and the Swedish Annual Accounts Act, regarding the Group, and with the Swedish Annual Accounts Act, regarding the Parent Company.

Stockholm, October 18, 2018

Öhrlings PricewaterhouseCoopers AB

Ann-Christine Hägglund Christine HägglundHägglund Erik Bergh

Authorized Public Accountant Authorized Public Accountant Auditor-in-charge

Consolidated statement of comprehensive income

Amount in SEK M
Amount in SEK M
July- September SeptemberSeptember January JanuaryJanuary – September September 12 months 12 months
October 2017
October 2017
Full year
2018
2018
2017
2017
2018 2017 – September –
2018
2018
2017
REVENUE
Net sales 1,712.7 1,812.8 4,109.1 4,371.2 5,059.3 5,321.4
Other operating income 2.5 37.0 14.0 39.8 13.6 39.4
Total revenue 1,715.3 1,849.8 4,123.2 4,411.0 5,073.0 5,360.8
OPERATING EXPENSES
Cost of goods sold -1,186.9 -1,239.9 -2,848.1 -3,017.2 -3,502.5 -3,671.6
Other external costs and operating
expenses
-152.6 -200.0 -494.9 -527.7 -653.1 -685.8
Personnel costs -157.5 -149.8 -451.5 -419.3 -590.8 -558.5
Depreciation, amortization of tangible and
intangible fixed assets
-42.4 -39.1 -124,2 -115.9 -181.3 -173.0
Total operating expenses 1,539.5 -1,628.8 -3,918.8 -4,080.1 -4,927.6 -5,089.0
EBIT 175.8 221.0 204.4 330.9 145.4 271.9
Profit/loss from financial items -7,3 -5.8 -18.2 -10.4 -21.4 -13.6
Profit before tax 168.4 215.2 186.2 320.5 123.9 258.2
Income tax -34.7 -43.3 -34.2 -67.6 -30.2 -63.6
Profit/loss for the period 133.7 171.9 152.0 252.9 93.7 194.6
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 0.0 0.0 0.0 0.0
ITEMS THAT MAY BE SUBSEQUENTLY
RECLASSIFIED TO PROFIT OR LOSS
Translation differences -2.8 1.4 12.9 -4.9 10.1 -7.7
Other comprehensive income for the period -2.8 1.4 12.9 -4.9 10.1 -7.7
Total comprehensive income for the period 130.9 173.3 164.9 248.0 103.8 186.9
Earnings per share before dilution, SEK 2.2 2.8 2.5 4.1 1.5 3.2
Earnings per share after dilution, SEK 2.2 2.8 2.5 4.2 1.5 3.2
Average number of shares, (thousand) 60,999 60,925 60,999 60,815 60,998 60,861
Number of shares at the end of the period,
(thousend)
60,999 60,993 60,999 60,993 60,999 60,999

Consolidated statement Consolidated statementstatement of financial position of financial position

Amounts in SEK M
Note
Note
September 30, 2018
2018
September September 30, 2017 2017 December 31, 2017
ASSETS
FIXED ASSETS
Intangible fixed assets 2,165.3 2,205.8 2,188.6
Tangible fixed assets 416.8 378.8 358.5
Financial fixed assets 21.2 17.8 27.8
Total fixed assets 2,603.3 2,602.4 2,574.9
CURRENT ASSETS
Inventories 949.5 922.9 879.6
Derivatives 0.0 0.0 1.3
Current receivables 148.6 201.3 149.0
Cash and cash equivalents 87.1 69.8 40.1
Assets held for sale 0.0 0.0 3.4
Total current assets 1,185.2 1,194.1 1,073.4
Total assets 3,788.4 3,796.5 3,648.3
SHAREHOLDERS´EQUITY AND LIABILITIES
Shareholders' equity 1,371.2 1,419.7 1,358.8
LIABILITIES
Borrowing from credit institutions 405.2 525.1 406.2
Deferred tax liabilities 190.4 195.9 200.5
Other long liabilities 0.9 0.6 0.5
Long-term liabilities 596.5 721.6 607.2
Borrowing from credit institutions 553.2 402.3 811.6
Provisions
6
14.0 39.3 63.2
Accounts payable 925.3 892.1 591.3
Current tax liabilities 0.0 23.8 7.3
Derivatives 3.4 0.0 0.0
Other liabilities 132.3 129.0 44.7
Accrued expenses and deferred income 192.6 168.9 160.0
Liabilities that are directly related to assets held for
sale 0.0 0.0 4.1
Current liabilities 1,820.8 1,655.2 1,682.3
Total shareholders' equity and liabilities 3,788.4 3,796.5 3,648.3

Consolidated statement Consolidated statement of changes changes changes in equity

Amounts in SEK M September 30, 2018
September 30, 2018
September 30, 2017
September
2017
December 31, 2017 31,
Opening balance at the beginning of the period 1,358.8 1,302.2 1,302.2
COMPREHENSIVE INCOME
Translation differences 12.9 -4.9 -7.7
Profit/loss for the period 152.0 252.9 194.6
Total comprehensive income 164.9 248.0 186.9
TRANSACTIONS WITH SHAREHOLDERS
Dividend to shareholders -152.5 -145.8 -145.8
Warrants and issue of new shares 0.0 11.0 11.1
Issue of warrants -0.1 4.3 4.3
Total transactions with shareholders -152.6 -130.5 -130.2
Shareholders' equity at the end of the period 1,371.2 1,419.7 1,358.8

Consolidated statement Consolidated statement of cash of flows

Amounts in SEK M July- September September January January - September September 12 months Full year
2017 –
September
2018
2018
2017
2017
2018 2017 2018
2018
2017
2017
CASH FLOW FROM OPERATING ACTIVITIES
EBIT 175.8 221.0 204.4 330.9 145.4 271.9
Non-cash items
- Depreciation and amortization of tangible and
intangible fixed assets
42.4 39.1 124.2 115.9 181.3 173.0
- Other non-cash items 1.6 41.4 -3.7 40.0 24.2 68.0
Interest received 3.4 5.4 12.6 12.7 14.3 14.4
Interest paid -9.2 -7.8 -26.2 -23.4 -32.4 -29.6
Tax paid -43.4 -21.4 -60.4 -69.9 -70.1 -79.6
Cash flow from operating activities before changes
in working capital 170.5 277.7 250.9 406.2 262.7 418.1
CHANGES IN WORKING CAPITAL
Increase/decrease in inventories and work in
process 93.6 91.4 -61.5 -95.5 -30.9 -64.9
Increase/decrease in other current receivables 42.9 15.2 -0.6 -56.1 61.8 6.2
Increase/decrease in other current liabilities -288.7 -397.0 405.4 308.7 39.6 -57.1
Cash flow from operating activities 18.4 -12.7 594.3 563.4 333.2 302.3
CASH FLOW FROM INVESTING ACTIVITIES
Investment in intangible fixed assets -8.8 -5.1 -20.6 -25.0 -30.9 -35.4
Investment in tangible fixed assets -35.4 -24.0 -127.4 -82.6 -143.5 -98.7
Investment in other financial fixed assets 0.0 7.8 0.0 7.9 -0.4 7.5
Investment in subsidiaries 0.0 0.0 0.0 0.0 0.0 0.0
Proceeds from sale of subsidiaries 0.0 0.0 2.4 0.0 2.4 0.0
Cash flow from investing activities -44.2 -21.3 -145.6 -99.7 -172.4 -126.6
CASH FLOW FROM FINANCING ACTIVITIES
Change in overdraft facilities 28.8 95.0 -248.6 -247.3 85.8 87.0
Issue of warrants 0.0 3.3 -0.1 15.3 -0.3 14.9
Divided to shareholders 0.0 0.0 -152.5 -145.8 -152.5 -145.8
Borrowings 0.0 -50.0 0.0 0.0 0.0 0.0
Amortization of loans 0.0 0.0 -0.6 -50.0 -76.5 -125.9
Cash flow from financing activities 28.8 48.3 -401.7 -427.8 -143.5 -169.6
Cash flow from the period 3.0 14.3 47.0 35.8 17.3 6.1
Cash and cash equivalents at the beginning of the
period 84.1 55.5 40.1 34.0 69.8 34.0
Cash and cash equivalents at the end of the period 87.1 69.8 87.1 69.8 87.1 40.1

Parent Company income statement

Amounts in SEK M July- September September September January January January – September 12 months 12 months
October
2017 –
Full year
Note
Note
2018 2017 2018 2017 September
2018
2018
2017
2017
REVENUE
Operating income 0.1 0.1 0.2 0.2 0.3 0.3
Total revenue 0.1 0.1 0.2 0.2 0.3 0.3
OPERATING EXPENSES
Other external expenses -1.3 -1.5 -7.1 -5.1 -10.8 -8.7
Personnel costs -0.2 -0.0 -0.5 -0.3 -0.6 -0.4
Total operating expenses -1.5 -1.6 -7.6 -5.4 -11.4 -9.1
EBIT -1.4 -1.5 -7.4 -5.1 -11.1 -8.8
Profit/loss from financial items -3.0 -2.5 -7.4 -8.3 159.6 158.7
Profit/loss before tax -4.4 -4.0 -14.8 -13.4 148.6 149.9
Tax on profit/loss 1.0 0.9 3.2 3.0 0.3 0.0
Profit/loss for the period -3.5 -3.1 -11.5 -10.5 148.9 149.9

No statement of other comprehensive income was prepared since the company recognized no transactions under other comprehensive income. Accordingly, the profit for the period corresponds with the comprehensive income for the period.

Parent Company balance sheet

Amount in SEK M
Amount in SEK MM
Note September September September 30, 2018 30, 2018 September 30,30, 2017
September 30,
Full year 2017
Full year 2017
ASSETS
Fixed assets
Financial fixed assets 1,573.3 1,573.3 1,573.3
Total fixed assets 1,573.3 1,573.3 1,573.3
Current assets 5.7 4.6 173.8
Total current assets 5.7 4.6 173.8
Total assets 1,579.0 1,577.9 1,747.1
SHAREHOLDERS' EQUITY AND LIABILITIES
Shareholders' equity 91.7 95.0 255.7
Other long liabilities 405.2 525.0 406.1
Current liabilities 1,082.2 957.9 1,085.3
Total shareholders' equity and liabilities 1,579.0 1,577.9 1,747.1

Note 1 Segments

July - September

REVENUE, SEK M Byggmax
Byggmax
Skånska Byggvaror Byggvaror
Skånska Byggvaror
Other Total
2018
2018
2017
2017
2018 2017 2018 2017 2018 2017
Total net sales per segment 1,530.9 1,567.3 161.6 236.9 289.9 307.5 1,982.3 2,111.7
Net sales internal 1.6 13.2 10.1 9.8 257.9 275.9 269.6 298.9
Net sales external 1,529.3 1,554.1 151.5 227.1 32.0 31.6 1,712.7 1,812.8
EBITDA 204.5 216.3 18.5 7.2 -4.9 36.6 218.1 260.1
EBITDA margin, percent 13.4 13.8 11.5 3.0 -1.7 11.9 12.7 14.3
Amortization and depreciation -42.4 -39.1
Financial income 5.5 6.2
Financial expenses -12.8 -12.0
Profit/loss before tax 215.2
NET SALES PER GEOGRAPHY, SEK M
NET
GEOGRAPHY,
M
Sweden
Sweden
Other Nordic countries countries Total
2018
2018
2017 2018 2017 2018 2017
Byggmax 1,142.3 1,155.4 387.0 398.7 1,529.3 1,554.1
Skånska Byggvaror 115.5 178.4 36.0 48.7 151.5 227.1
Others 31.9 31.6 0.0 0.0 32.0 31.6
Total net sales 1,289.7 1,365.4 423.0 447.4 1,712.7 1,812.8

January - September

REVENUE, SEK M Byggmax
Byggmax
Skånska Byggvaror Byggvaror
Skånska Byggvaror
Other Total
2018
2018
2017
2017
2018 2017 2018 2017 2018 2017
Total net sales per segment 3,602.3 3,701.3 433.4 609.4 869.9 835.9 4,905.5 5,146.6
Net sales internal 4.7 15.2 13.3 17.6 778.4 742.7 796.4 775.4
Net sales external 3,597.6 3,686,1 420.1 591.8 91.5 93.2 4,109.1 4,371.2
EBITDA 327.8 392.6 8.1 18.8 -7.4 35.4 328.6 446.8
EBITDA margin, percent 9,1 10,6 1.9 3.1 -0.9 4.2 8.0 10.2
Amortization and depreciation -124.2 -115.9
Financial income 16.0 19.1
Financial expenses -34.1 -29.5
Profit/loss before tax 186.2 320.5

January - September

NET SALES PER GEOGRAPHY, SEK M
NET
PER GEOGRAPHY,
M
Sweden
Sweden
Other Nordic countries countries Total
2018
2018
2017
2017
2018 2017 2018 2017
Byggmax 2,721.2 2,740.9 876.4 945.3 3,597.6 3,686.1
Skånska Byggvaror 332.9 471.4 87.2 120.5 420.1 591.8
Others 91.4 93.1 0.1 0.1 91.5 93.2
Total net sales 3,145.4 3,305.3 963.7 1,065.9 4,109.1 4,371.2
ASSETS PER SEGMENT
ASSETS
SEGMENT
Byggmax Byggmax Skånska
Skånska Byggvaror
Others Total
2018
2018
2017
2017
2018 2017 2018 2017 2018 2017
Total assets per segment 2,571.2 2,506.1 1,064.4 1,193.0 152.8 97.4 3,788.5 3,796.5
- of which fixed assets 1,489.2 1,435.9 954.6 1,009.9 138.2 138.8 2,582.1 2,584.6

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 2015 and 2017 Annual General Meetings resolved to introduce warrant programs for senior executives and other key staff at Byggmax. The warrants are priced at market value, which is 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 prices shown in the table below. The participants in the warrants program have entered into a pre-emption agreement. The 2015 warrant program expires on November 30, 2018 and can be exercised from May 30, 2018. The 2017 warrant program expires on December 7, 2020 and can be exercised from June 8, 2020.

2015 2017 2017
Total number 386,000 969,000
Price 3.98 4.37
Exercise price 66.4 67.5
Term 3.5 3.5
Number of participants 13 27

Note 3 Income per quarter

2016 2016 2016 2016 2017 2017 2017 2017 2018 2018 2018
Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3
Net sales, SEK M 737.9 1,738.7 1,767.8 974.9 782.6 1,775.8 1,812.8 950.2 665.2 1,731.2 1,712.7
Gross margin, percent 31.2 29.9 31.4 29.8 30.3 30.6 31.6 31.1 32.0 30.2 30.7
EBITDA, excluding non
recurring costs, SEK M -24.0 194.0 317.5 94,1 -23.5 210.2 266.0 22.1 -62.5 166.8 218.1
EBITDA, SEK M -24.2 193.8 317.5 94.1 -23.5 210.2 260.1 -1.9 -57.5 168.0 218.1
EBITDA margin, percent -3.3 11.1 18.0 9.7 -3.0 11.8 14.3 -0.2 -8.6 9.7 12.7
EBIT, SEK M -57.8 159.2 235.3 55.2 -61.9 171.8 221.0 -59.0 -98.0 126.6 175.8
EBIT margin, percent -7.8 9.2 13.3 5.7 -7.9 9.7 12.2 -6.2 -14.7 7.3 10.3
Working capital, SEK M 23.8 -524.5 -241.6 114.6 121.9 -357.2 -128.8 162.1 221.6 -306.4 -152.0
Return on equity, percent -5.2 10.5 14.8 4.4 -4.0 10.6 12.9 -4.2 -5.9 7.7 10.2
Cash flow from operating
activities per share, SEK
-1.4 11.4 -0.4 -4.1 -1.1 10.6 -0.2 -4.3 -1.2 10.6 0.3
Shareholders' equity per
share, SEK
17.9 17.7 20.7 21.4 20.6 20.4 23.3 22.3 21.1 20.3 22.5
Profit after tax per share -1.0 1.9 2.8 0.9 -0.8 2.2 2.8 -1.0 -1.3 1.6 2.2
Share price at the end of the
period
74.5 64.3 64.8 63.0 61.5 61.3 68.5 55.0 41.5 39.0 36.4
Number of stores 131 137 139 140 141 145 148 147 148 159 161

Note 4 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 5 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 attributable to level 2 (observable data for the asset or liability) and is based on the daily rate at closing day. No reclassifications between the various levels took place during the period.

Note 6 Provisions

Provisions consist of restructuring costs for Skånska Byggvaror to focus on the core business "Garden Living", strengthening digital skills and reducing operating expenses, SEK 14.0 M

Note 7 Depreciation

Depreciation includes depreciation of customer relations and brand for Skånska Byggvaror with SEK 29.7 M (29.7) for the first nine months of 2018.

Note 8 Effect of non-recurring items

July - September SeptemberSeptember January January - September 12 months 12 months
October
2017 –
September
Full year Full year
2018
2018
2017
2017
2018 2017 2018
2018
2017
2017
Earn out Buildor 2017 0.0 33.4 0.0 33.4 0.0 33.4
Closure cost for four stores in Finland 0.0 -39.3 6.2 -39.3 14.5 -30.9
Restructuring cost Skånska Byggvaror EBITDA 0.0 0.0 3.7 0.0 -28.6 -32.3
Total EBITDA effect
Total EBITDA effect
0.0 -5.9 9.9 -5.9 -14.1 -29.8
Impairment Skånska Byggvaror 0.0 0.0 0.0 0.0 -7.2 -7.2
Restructure cost Skånska Byggvaror Depreciation 0.0 0.0 0.0 0.0 -9.9 -9.9
Total EBIT effect
Total
effect
0.0 -5.9 9.9 -5.9 -31.2 -46.9

Key ratios

Byggmax has reviewed its terminology for alternative key ratios due to the guidelines from the European Securities and Markets Authority (ESMA). It has not been deemed necessary to change the key ratios. The Byggmax Group uses the alternative key ratios EBITDA, EBIT working capital, return on equity, net debt and equity/assets ratio. The Group believes that these key ratios can be utilized by users of the financial statements as a supplement in assessing the possibility of dividends, making strategic investments, evaluating profitability and assessing the Group's ability to meet its financial commitments. Byggmax reports alternative key ratios to describe the operations' underlying profitability and to improve comparability between reporting periods and industries.

The Group's definitions are unchanged compared with prior periods. Calculation of alternative key data is available at www.byggmax.com under financial statistics. See link (http://om.byggmax.se/en/investors/financial-statistics/)

Financial Key
Financial Key ratios
Definition
Net sales for comparable stores: Net sales for comparable stores is an important industry-specific ratio for the organic increase in sales. The ratio
is a good tool for investors who want to compare sales increases for different companies in the industry. The
Group defines this as sales for stores that are comparable.
EBITDA: EBITDA is a ratio that the Group considers to be relevant for investors to understand earnings generated before
investments in fixed assets. The Group defines earnings before interest, tax, depreciation and amortization
(EBITDA) as EBIT from continuing operations excluding depreciation/amortization and impairment of tangible and
intangible fixed assets.
EBITDA excluding non-recurring
items:
EBITDA excluding non-recurring items is a measure that the Group regards as relevant to an investor who wishes
to understand the profit from current operations, excluding the impact on non-recurring items. The Group defines
non-recurring items in the report as acquisition costs, earnout and close down costs for four stores in Finland.
These items are not included in the ordinary business transactions and the amounts are of significant size and
thus affect earnings and key ratios.
EBITDA margin: EBITDA divided by net sales
EBIT: EBIT is a ratio that the Group considers to be relevant for investors to understand the net earnings from revenue
and operating expenses without into consider capital costs and taxes. The Group defines earnings before interest
and tax (EBIT) as operating profit.
EBIT margin: EBIT divided by net sales
Earnings per share: Profit after tax divided by the average number of shares outstanding at the end of the period.
Cash flow from operating activities
per share:
Cash flow from operating activities for the period divided by the number of shares outstanding on the balance
sheet date.
Return on equity: Return on equity is a ratio that the Group considers to be relevant for investors seeking to compare their
investments with alternative investments. The Group defines return on equity as profit after tax divided by
average shareholders' equity.
Working capital: Working capital is a ratio that the Group considers to be relevant for creditors and investors seeking to compare
the amount of capital required by the Group to finance the operating activities. The Group defines working capital
as items on the assets side (inventories, current receivables) less items on the liabilities side (accounts payable,
current income tax liabilities, other liabilities, accrued expenses and deferred income).
Net debt: Net debt is a ratio that the Group considers to be relevant for creditors who want to see the scope of the Group's
total liabilities situation. The Group defines net debt as interest-bearing liabilities less cash and cash equivalents.
Equity/assets ratio: Equity/assets ratio is a ratio that the Group considers to be important to creditors who want to understand the
Group's long-term solvency. The Group defines the equity/assets ratio as shareholders' equity divided by total
assets.

Definition of market-specific ratios and figures

Ratios Definition
Gross margin: (Net sales less goods for sale) in relation to net sales
Comparable stores: A comparable unit is considered comparable from the beginning of the second year following the opening
of the online or physical store. Stores relocated to new premises in an existing location are treated in the
same manner.

This information is information that Byggmax Group AB (publ) is obliged to make public pursuant to the EU Market Abuse Regulation and the Securities Markets Act. The information was submitted for publication, through the agency of the contact person set out below, at 8:00 a.m. on October 18, 2018.

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:

Mattias Ankarberg, President

Tel: +46 (0)76 11 90 985

E-mail: [email protected]

Pernilla Valfridsson, Valfridsson, 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 38 Tel: +46 (0)8 514 930 60, fax: + 46 (0)8 514 930 79 E-mail: [email protected] Corporate Registration Number: 556656-3531 Registered office: Solna

THE BYGGMAX GROUP

Byggmax in brief

Byggmax Group consists of Byggmax, Buildor and Skånska Byggvaror. The first Byggmax store opened the doors 1993 and 17 years later, 2010, Byggmax Group' s stock was listed on the Stockholm Stock Exchange. Byggmax has operations in Sweden, Norway and Finland.

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 established the following long-term goals for the Group: • Organic sales growth of 10 to 15 percent per year.

  • The EBITDA margin should be 9 to 10 percent per year.
  • Distribute at least 50 percent of net profit.

The company's long-term financial targets were updated in connection with the launch of an updated strategy in June 2017. To realize the strategy, a number of initiatives to increase efficiency and the rate of growth were implemented in 2017 and will be implemented in 2018. The ambition of the Byggmax Group is to achieve these new financial targets in 2019.

Strategies

Focus on organic growth based on existing strengths in store expansion, online shopping and range development. As part of this strategy, two tests were launched in 2017: a condensed store format for smaller locations and a garden concept in accordance with the Byggmax concept, with drive-in and an easy-to-buy, focused range of quality products and the market's lowest prices.

In conjunction with this, the financial targets have been updated to reflect raised ambitions. The target is organic growth of 10-15 percent per year, an EBITDA margin of 9-10 percent and a dividend of at least 50 percent of net profit.

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. In addition to the office in Solna, Skånska Byggvaror has an office in Helsingborg.

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 fluctuations

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.

About Buildor.se

Buildor.se has been a part of the Byggmax family since October 2015. Buildor.se was launched in 2013 with the goal of making it easier and more pleasant to shop for building supplies. Buildor offers a broad range of varied product categories at the market's most competitive prices for building supplies and interior fittings online. It is just as important for us to provide fast and personal customer service as it is to ensure our employees have the requisite expertise regarding the products' function and accessories to be able to help customers in the most effective way. Another equally important aspect is offering lightning-fast deliveries, which is something Buildor is known for. During the end of 2016, Buildor was launched in the Norwegian market, Buildor.no.

About Skånska Byggvaror

Skånska Byggvaror has been a part of the Byggmax family since January 2016. Skånska Byggvaror was founded in 1965 and is an online Nordic distance retailer of value-added building products for the DIY market.

With internal product development and carefully selected suppliers, Skånska Byggvaror creates attractive products sold under its own brands. The path from idea to launch is and has always been short. This gives Skånska Byggvaror unique control over the assortment, in areas including quality, design and value. Since 2012, Skånska Byggvaror has successfully sold its products in Norway through the Grønt Fokus brand.

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 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 competitors' strategies and their execution – Byggmax operates in a competitive market and the actions of the competitors affect the Group.
  • E-commerce trend in building materials E-commerce comprises a significant portion of Byggmax's sales and is an area in which the Byggmax Group is investing.
  • Trend in demand for sun rooms Sun rooms represent an important product group for Skånska Byggvaror, one of the companies in the Byggmax Group.

Ownership structure Ownership

Number of Number of
Ownership shares
shares
Holding (%)
Holding (%)
Odin Forvaltning AS 5 ,875,592 9.63
Afa Försäkring 5,172,442 8.48
Alantra Asset Management SGIIC SA 3,390,000 5.56
FIL Gestion SASU 3,364,000 5.51
CI Investments, Inc. 3,097,000 5.08
Försäkringsaktiebolaget, Avanza Pension 2,733,168 4.48
Swedbank Robur fonder 2,407,068 3.95
Handelsbanken fonder 2,400,000 3.93
Old Mutual Global Investors (UK) Ltd. 2,199,000 3.60
Unionen 2,000,000 3.28
Total of the ten major shareholders 32,638,270 53.51
Total other shareholders 28,360,775 46.49
Total, September 30, 2018 60,999,045 100.00

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