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Hexagon

Earnings Release May 7, 2019

2919_10-q_2019-05-07_85b0d81e-68d7-4a19-bff3-28c61c50d761.pdf

Earnings Release

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FIRST QUARTER

Δ

COMMENTS FROM THE CEO

GROUP BUSINESS DEVELOPMENT Q1

NET SALES

Net sales increased by 10 per cent to 916.5 MEUR (834.7). Using fixed exchange rates and a comparable group structure (organic growth), net sales increased by 4 per cent. Regionally, organic growth was 9 per cent in Asia, 4 per cent in EMEA and flat in Americas. In Asia, China recorded 3 per cent organic growth, supported by a solid development in the infrastructure, construction and power and energy markets while hampered by decline in public safety. Japan, Indonesia and South Korea recorded double-digit growth. In EMEA, Western Europe recorded 4 per cent organic growth, driven by strong demand in infrastructure and construction and positioning solutions, primarily from Germany, Italy, UK and Spain, Russia recorded double-digit growth while the Middle East declined. In Americas, North America recorded -3 per cent organic growth hampered by decline in public safety, while power and energy continued to experience a solid development in the region. South America continued to record strong double-digit growth supported by all businesses.

EARNINGS

Operating earnings (EBIT1) grew by 11 per cent to 220.5 MEUR (198.3), which corresponds to an operating margin of 24.1 per cent (23.8). The operating margin (EBIT1) benefited from organic growth and product mix. Operating earnings (EBIT1) were positively impacted by currency translation effects of 8.4 MEUR. Earnings before taxes amounted to 203.2 MEUR (192.3) and were positively impacted by currency translation effects of 7.9 MEUR.

NON-RECURRING ITEMS

On 12 April 2019, Hexagon announced the completion of the acquisition of Thermopylae Sciences and Technology, a software provider serving both the U.S. government and private sector markets with geospatial applications, mobile frameworks and cloud computing for enhanced location intelligence. The income statement during the first quarter 2019 has been impacted by one-off items of -9.7 MEUR, related to the impairment of overlapping technologies as well as transaction and integration costs.

FINANCIAL SUMMARY - FIRST QUARTER

Net sales Earnings
MEUR Q1 2019 Q1 2018 $\Delta\%$ 1) Q1 2019 Q1 2018 $\Delta\%$
Geospatial Enterprise Solutions
Industrial Enterprise Solutions
448.7
467.8
411.5
423.2
3
5
112.4
113.9
101.4
101.9
11
12
Net sales
Group cost
916.5 834.7 4 $-5.8$ $-5.0$ $-16$
Operating earnings (EBIT1)
Operating margin, %
Interest income and expenses, net
220.5
24.1
$-7.6$
198.3
23.8
$-6.0$
11
0.3
$-27$
Earnings before non-recurring items
Non-recurring items 2)
212.9
$-9.7$
192.3 11
n.a.
Earnings before taxes
Taxes
203.2
$-36.7$
192.3
$-34.6$
-6
-6
Net earnings 166.5 157.7 6

$1$ Adiusted to fixed exchange rates and a comparable group structure, i.e. organic growth. 2) Non-recurring items in the first quarter 2019 related to the acquisition of Thermopylae.

CURRENCY TRANSLATION IMPACT COMPARED TO EUR - FIRST QUARTER

Movement 17 Income less cost Earnings impact
CHF Strengthened - 3% Negative Negative
USD Strengthened - 8% Positive Positive
CNY Strengthened $2\%$ Positive Positive
EBIT1, MEUR
the communication of the communication of the communication of the communication of the communication of the communication of the communication of the communication of the communication of the communication of the communic
84

1) Compared to Q1 2018

SALES BRIDGE - FIRST QUARTER

Net sales 1)
2018. MEUR 834.7
Structure, %
Currency, % 3
Organic growth, %
Total, % $1 \cap$
2019, MEUR 916.5

$^{\rm 1)}$ Net sales from acquisitions and divestments during the last $^{\rm 1)}$ twelve months are reported as "Structure" in the table above. Percentages are rounded to the nearest whole per cent.

ORGANIC GROWTH1) PER REGION

Region Q1 2019
Asia excl. China (15% of sales)
South America (4% of sales)
Western Europe (31% of sales)
China (15% of sales) $>8\%$
EMEA excl. Western Europe (6% of sales) $0 - 8%$
North America (29% of sales) Negative
Total

$1)$ Adjusted to fixed exchange rates and a comparable group structure (organic growth).

GEOSPATIAL ENTERPRISE SOLUTIONS - Q1 2019

Geospatial Enterprise Solutions includes a world-leading portfolio of sensors for capturing data from land and air as well as sensors for positioning via satellites. The sensors are complemented by software (GIS) for the creation of 3D maps and models which are used for decision-making in a range of software applications, covering areas such as surveying, construction, public safety and agriculture. This segment consists of Geosystems, Safety & Infrastructure and Positioning Intelligence.

NET SALES

Geospatial Enterprise Solutions (GES) net sales amounted to 448.7 MEUR (411.5). Using fixed exchange rates and a comparable group structure (organic growth), net sales increased by 3 per cent. Regionally, organic growth was 11 per cent in Asia. 5 per cent in EMEA and -3 per cent in Americas. In EMEA, Western Europe recorded solid growth, supported by strong demand in infrastructure and construction and positioning solutions. The largest contributing countries were Germany. Spain and France, Russia and Eastern Europe recorded double-digit organic growth while the Middle East declined. In Asia, China recorded 3 per cent organic growth with solid demand in infrastructure and construction, partly offset by decline in public safety. Indonesia, Japan and South Korea recorded strong double-digit growth while India declined. In Americas, North America had a weak quarter mainly hampered by decline in public safety. South America continued to record strong double-digit growth, driven by a strong demand in mining.

Regarding the divisions within GES, Geosystems recorded 8 per cent organic growth, mainly driven by continued strong growth in the infrastructure and construction market, mining solutions and new products such as the RTC360. As expected, Safety & Infrastructure continued to be challenging, recording -17 per cent organic growth. The technical issues related to the implementation of a new solution in North America continued in the quarter, the mitigation plan is on track and as previously communicated, actions have been taken to ensure improvement over the remainder of 2019. Positioning Intelligence recorded 18 per cent organic growth, positively impacted by continued strong growth in the agriculture and automotive markets and a continued recovery in marine.

EARNINGS

Operating earnings (EBIT1) increased by 11 per cent to 112.4 MEUR (101.4), which corresponds to an operating margin of 25.1 per cent (24.6). The operating margin (EBIT1) was positively impacted by organic growth and product mix.

NET SALES, OPERATING EARNINGS (EBIT1) AND NUMBER OF EMPLOYEES

MEUR Q1 2019 Q1 2018 Δ%
Net sales 448.7 411.5 $\mathcal{R}$
Operating earnings (EBIT1) 112.4 101.4
Operating margin, % 25.1 24.6 0.5
Avg. number of employees 8.725 8.099

$^{1)}$ Adjusted to fixed exchange rates and a comparable group structure, i.e. organic growth.

NET SALES PER REGION - FIRST QUARTER

NET SALES PER CUSTOMER SEGMENT - FIRST QUARTER

INDUSTRIAL ENTERPRISE SOLUTIONS - Q1 2019

Industrial Enterprise Solutions includes metrology systems that incorporate the latest in sensor technology for fast and accurate $measures$ , as well as CAD (computer-aided design), CAM (computer-aided manufacturing) and CAE (computer-aided engineering) software. These solutions optimise design, processes and throughput in manufacturing facilities and create and leverage asset management information critical to the planning, construction and operation of plants and process facilities in a number of industries, such as automotive, aerospace and oil and gas. Industrial Enterprise Solutions consists of Manufacturing Intelligence and PPM.

NET SALES

Industrial Enterprise Solutions (IES) net sales amounted to 467.8 MEUR (423.2). Using fixed exchange rates and a comparable group structure (organic growth), net sales increased by 5 per cent. Regionally, organic growth was 7 per cent in Asia, 5 per cent in Americas and 1 per cent in EMEA. In Asia, China recorded 3 per cent organic growth supported by a favorable development in power and energy and general manufacturing. Japan and India recorded double-digit organic growth. In Americas, North America recorded mid-single digit growth, positively impacted by strong a development in the US and Canada. South America recorded double-digit growth. In EMEA, Western Europe recorded low single-digit growth supported by a strong development in Italy and the UK while hampered by slow growth in Germany and Spain. The Middle East continued to grow, however Russia declined.

Regarding the divisions within IES, Manufacturing Intelligence recorded 4 per cent organic growth, supported by solid demand from the aerospace and general manufacturing industry. The strong growth in the design and production software portfolios continued. PPM recorded 7 per cent organic growth, with contributions from the traditional design portfolio as well as construction and information management solutions.

EARNINGS

Operating earnings (EBIT1) increased by 12 per cent to 113.9 MEUR (101.9), which corresponds to an operating margin of 24.3 per cent (24.1). The operating margin (EBIT1) benefited from organic growth and an increased software mix.

NET SALES, OPERATING EARNINGS (EBIT1) AND NUMBER OF EMPLOYEES

MFUR Q1 2019 Q1 2018 Δ%
Net sales 467.8 423.2 $5^{-1}$
Operating earnings (EBIT1) 113.9 101.9 12
Operating margin, % 24.3 -24.1 O 2
Avg. number of employees 11.284 10.166 11

$^{1)}$ Adjusted to fixed exchange rates and a comparable group structure, i.e. organic growth.

NET SALES PER REGION - FIRST QUARTER

NET SALES PER CUSTOMER SEGMENT - FIRST QUARTER

GROUP SUMMARY

PROFITABILITY

Capital employed increased to 8.292.6 MEUR (6.972.1). Return on average capital employed for the last twelve months was 12.5 per cent (12.6). Return on average shareholders' equity for the last twelve months was 14.5 per cent (16.2). The capital turnover rate was 0.5 times (0.5).

FINANCIAL POSITION

Total shareholders' equity increased to 5,641.6 MEUR (4,664.4). The equity ratio was 55.4 per cent (54.4). Hexagon's total assets increased to 10,187.4 MEUR (8,575.1). The increase in total assets is driven primarily by acquisitions. Hexagon's main sources of financing consist of:

1) A multicurrency revolving credit facility (RCF) established during 2014. The RCF amounts to 2,000 MEUR with maturity 2021

2) A Swedish Medium Term Note Programme (MTN) established during 2014. The MTN programme amounts to 15,000 MSEK with tenor up to 5 years

3) A Swedish Commercial Paper Programme (CP) established during 2012. The CP programme amounts to 15,000 MSEK with tenor up to 12 months.

On 31 March 2019, cash and unutilised credit limits totalled 1,761.8 MEUR (1,631.9). Hexagon's net debt was 2,208.1 MEUR (1,990.4). The net indebtedness was 0.36 times (0.39). Interest coverage ratio was 23.1 times (27.3).

CASH FLOW

During the first quarter, cash flow from operations before changes in working capital amounted to 245.1 MEUR (214.8), corresponding to 0.68 EUR (0.60) per share. Cash flow from operations in the first quarter amounted to 196.5 MEUR (177.6), corresponding to 0.54 EUR (0.49) per share. Operating cash flow in the first quarter, including non-recurring items, amounted to 96.3 MEUR (103.1).

INVESTMENTS, DEPRECIATION, AMORTISATION AND IMPAIRMENT

Hexagon's net investments, excluding acquisitions and divestitures, amounted to -90.0 MEUR (-69.6) in the first quarter.

Depreciation, amortisation and impairment amounted to -89.5 MEUR (-61.2) in the first quarter, whereof impairment charges amounted to -1.8 MEUR (-) in the first quarter.

TAX RATE

The Group's tax expense for first quarter 2019 totalled -36.7 MEUR (-34.6). The reported tax rate was 18.1 per cent (18.0) for the quarter. The tax rate, excluding non-recurring items, was 18.0 per cent (18.0) for the quarter.

EMPLOYEES

The average number of employees during the first quarter was 20,085 (18,343). The number of employees at the end of the quarter was 20,272 (18,567).

SHARE DATA

Earnings per share, including non-recurring items, for the first quarter amounted to 0.45 EUR (0.43). Earnings per share, excluding non-recurring items, for the first quarter amounted to 0.48 EUR (0.43).

On 31 March 2019, equity per share was 15.50 EUR (12.90) and the share price was $485.00$ SEK (496.00).

Hexagon's share capital amounts to 80,538,758 EUR, represented by 362,959,992 shares, of which 15,750,000 are of series A with ten votes each and 347, 209, 992 are of series B with one vote each.

In accordance with a decision by a Shareholders' General Meeting in May 2015, an incentive programme (2015/2019) was introduced, under which a maximum of 10,000,000 warrants can be issued. The dilutive effect at full utilisation of the programme would be 2.8 per cent of the share capital and 2.0 per cent of the number of votes. The number of warrants that have been issued are 7,107,660 and may be exercised during 1 June 2018 - 31 December 2019. On 31 March 2019, 2,961,305 warrants were outstanding.

PARENT COMPANY

The parent company's earnings before taxes in the first quarter amounted to 50.7 MEUR (-10.6). The equity was $4,815.5$ MEUR (4,544.5). The equity ratio of the parent company was 54 per cent (54). Liquid funds including unutilised credit limits were 1,369.8 MEUR (1,297.7).

Hexagon acquired j5 International, a marketleading developer of operations management software
for ensuring safe, efficient, and compliant operations of industrial sites. By combining the Hexagon and 15 software portfolios, customers now have the ability to incorporate real-time situational awareness
of facility operations into their digital twin, a business imperative for continuously improving the operations and maintenance of complex facilities.

ACCOUNTING PRINCIPLES

Hexagon applies International Financial Reporting Standards (IFRS) as adopted by the European Union. Hexagon's report for the Group is prepared in accordance with IAS 34, Interim Financial Reporting and the Annual Accounts Act. Parent company accounts are prepared in accordance with the Annual Accounts Act. Accounting principles and calculation methods are unchanged from those applied in the Annual Report for 2018, see note 1 for further information.

From January 1, 2019 Hexagon applies IFRS 16 Leases. The new standard replaces all former published standards and interpretations about lease contracts. The former IAS 17 Leases required the lessee to classify their lease contracts as either finance leases or operating leases, which were accounted for differently. The operating leases did not result in recognition of assets and liabilities in the balance sheet (off balance sheet leases).

The new standard does not require the lessees to distinguish between operating and finance lease contracts. The obligation to pay lease fees must be recognised as a lease liability in the balance sheet and the right to use the underlying asset during the lease term is recognised as an asset. Depreciation of the asset is recognised in the income statement as is an interest cost of the liability. Paid lease fees are recognised partly as a payment of the interest cost and partly as an amortisation of the liability. A change in the lease contract could lead to a remeasurement of the liability and an adjustment of the rightof-use asset. For complete accounting principles, see Hexagon's Annual Report 2018.

The transition to IFRS 16 has been implemented according to the simplified method, according to which an opening lease liability and an opening right-of-use asset have been recognised to the same amount on 1 January 2019. The practical expedients below have been applied:

• The new principles are applied on lease contracts that were identified as contracts containing a lease also under previous regulation.

• Non-lease components are not separated from lease components in the lease contracts but accounted for as one single lease component.

• Lease contracts with a lease period of less than 12 months and leases of low value assets are excluded from the accounting.

Reported assets in the balance sheet attributable to lease contracts amounted to 238 MEUR as of 1 January 2019. The obligation for operational and financial lease contract in the Annual Report for 2018 amounted to 269.1 MEUR. The difference between the obligation for future lease payments and the opening lease liability as per 1 January 2019 consists of discount effect, use of extension options, short-term lease contracts and lease contracts of low value assets.

RISKS AND UNCERTAINTY FACTORS

As an international group, Hexagon is exposed to a number of business and financial risks. The business risks can be divided into strategic, operational and legal risks. The financial risks are related to such factors as exchange rates, interest rates, liquidity and the ability to raise funds. Risk management in Hexagon aims to identify, control and reduce risks. This work begins with an assessment of the probability of risks occurring and their potential effect on the Group. There has been no change in the risks facing the Group compared to what was reported in the Annual Report 2018.

RELATED PARTY TRANSACTIONS

No significant related party transactions have been incurred during the quarter.

SUBSEQUENT EVENTS

On April 12, Hexagon announced the completion of the previously announced acquisition of Thermopylae Sciences and Technology, a US-based software provider serving both the U.S. government and private sector markets with geospatial applications, mobile frameworks and cloud computing for enhanced location intelligence. 2018 sales amounted to 48 MUSD.

The Board of Directors and the President and CEO declare that this interim report provides a true and fair overview of the Company's and the Group's operations, its financial position and performance, and describes material risks and uncertainties facing the Company and companies within the Group.

Stockholm, Sweden, 7 May 2019 Hexagon AB (publ)

Gun Nilsson Chairman of the Board

Ola Rollén President and CEO Board Member

John Brandon Board Member

Ulrika Francke Board Member

Henrik Henriksson Board Member

Märta Schörling Andreen Board Member

Sofia Schörling Högberg
Board Member

This Interim Report has not been reviewed by the Company's auditors.

1)

CONDENSED COMPREHENSIVE INCOME

MEUR Q1 2019 Q1 2018 2018
Net earnings 166.5 157.7 738.1
Other comprehensive income
Items that will not be reclassified to income statement
Remeasurement of pensions
Net profit/loss on equity instruments at fair value through other comprehensive
$-0.4$ 2.5 $-25.3$
income 13.1
Taxes on items that will not be reclassified to income statement 0.0 $-3.0$ 2.9
Total items that will not be reclassified to income statement, net of taxes $-0.4$ 12.6 $-22.4$
Items that may be reclassified subsequently to income statement 123.3 $-116.1$ 117.5
Exchange rate differences
Taxes on items that may be reclassified subsequently to income statement $-6.8$ 5.8 $-6.2$
Total items that may be reclassified subsequently to income statement, net of
taxes 116.5 $-110.3$ 111.3
Other comprehensive income, net of taxes 116.1 $-97.7$ 88.9
Total comprehensive income for the period 282.6 60.0 827.0
Attributable to:
Parent company shareholders 280.4 58.4 819.0
Non-controlling interest 2.2 1.6 8.0
MEUR 31/3 2019 31/3 2018 31/12 2018
Intangible fixed assets 7,262.9 6,356.2 7,100.8
Tangible fixed assets 449.3 279.0 384.2
Right-of-use assets 229.8
Financial fixed assets 59.0 57.2 53.9
Deferred tax assets 104.0 90.0 83.6
Total fixed assets 8,105.0 6,782.4 7,622.5
Inventories 431.7 444.4 463.0
Accounts receivable 953.8 838.8 959.1
Other receivables 105.8 89.1 111.8
Prepaid expenses and accrued income 148.2 103.1 133.1
Total current receivables 1,207.8 1,031.0 1,204.0
Cash and cash equivalents 442.9 317.3 394.6
Total current assets 2,082.4 1,792.7 2,061.6
Total assets 10,187.4 8,575.1 9,684.1
Equity attributable to parent company shareholders 5,625.6 4,651.4 5,305.3
Equity attributable to non-controlling interest 16.0 13.0 13.9
Total shareholders' equity 5,641.6 4,664.4 5,319.2
Interest bearing liabilities 2,037.4 1,715.7 1,813.9
Lease liabilities 172.8
Other liabilities 166.6 43.3 154.3
Pension liabilities 109.7 79.3 108.2
Deferred tax liabilities 464.9 434.7 448.7
Other provisions 8.8 14.9 8.6
Total long-term liabilities 2,960.2 2,287.9 2,533.7
Interest bearing liabilities 271.9 515.4 541.8
Lease liabilities 59.2
Accounts payable 210.1 185.1 251.1
Other liabilities 281.0 234.8 279.7
Other provisions 17.8 17.1 21.5
Deferred income 454.8 401.0 405.0
Accrued expenses 290.8 269.4 332.1
Total short-term liabilities 1,585.6 1,622.8 1,831.2
Total equity and liabilities 10,187.4 8,575.1 9,684.1

FINANCIAL INSTRUMENTS

CONDENSED STATEMENT OF CHANGES IN EQUITY

MEUR 31/3 2019 31/3 2018 2018
Opening shareholders' equity 5.319.2 4.604.4 4.604.4
Total comprehensive income for the period 1) 282.6 60.0 827.0
New share issues, warrants exercised - net of issuance costs 1.2 83.0
New share issue in progress 38.7 1.0
Dividend $-0.1$ $\overline{\phantom{a}}$ $-196.5$
Effect of acquisitions of subsidiaries 0.3
Closing shareholders' equity 2) 5.641.6 4.664.4 5,319.2
1) Of which: Parent company shareholders 280.4 58.4 819.0
Non-controlling interest 2.2 1.6 8.0
2) Of which: Parent company shareholders 5,625.6 4.651.4 5.305.3
Non-controlling interest 16.0 13.0 13.9

NUMBER OF SHARES

series A series B Total
2009-12-31 Total issued and outstanding 11,812,500 252,534,653 264,347,153
Sale of repurchased shares 20,070 20,070
Rights issue 3,937,500 83,845,572 87,783,072
2010-12-31 Total issued and outstanding 15,750,000 336,400,295 352,150,295
Rights issue 339,335 339,335
2011-12-31 Total issued and outstanding 15,750,000 336,739,630 352,489,630
Sale of repurchased shares 185,207 185,207
2012-12-31 Total issued and outstanding 15,750,000 336,924,837 352,674,837
Sale of repurchased shares 967,340 967,340
New issue, warrants exercised 1,354,800 1,354,800
2013-12-31 Total issued and outstanding 15,750,000 339,246,977 354,996,977
New issue, warrants exercised 2,392,236 2,392,236
2014-12-31 Total issued and outstanding 15,750,000 341,639,213 357,389,213
New issue, warrants exercised 2,947,929 2,947,929
2015-12-31 Total issued and outstanding 15,750,000 344,587,142 360,337,142
New issue, warrants exercised 106,000 106,000
2016-12-31 Total issued and outstanding 15,750,000 344,693,142 360,443,142
New issue, warrants exercised
2017-12-31 Total issued and outstanding 15,750,000 344,693,142 360,443,142
New issue, warrants exercised 2,481,550 2,481,550
2018-12-31 Total issued and outstanding 15,750,000 347,174,692 362,924,692
New issue, warrants exercised 35,300 35,300
2019-03-31 Total issued and outstanding 1) 15,750,000 347,209,992 362,959,992

$^{10}$ As per 31 March 2019, there were in total 362,959,992 shares in the company, of which 15,750,000 are of series A with ten votes each and 347,209,992 are of series B with one vote each. Warrants exercised until 2019-

MEUR Q1 2019 Q1 2018 2018
Cash flow from operations before change in working capital excluding taxes
and interest 304.4 254.6 1,180.2
Taxes paid $-53.5$ $-33.9$ $-153.3$
Interest received and paid, net $-5.8$ $-5.9$ $-22.1$
Cash flow from operations before change in working capital 245.1 214.8 1,004.8
Cash flow from change in working capital $-48.6$ $-37.2$ $-60.7$
Cash flow from operations 196.5 177.6 944.1
Investments tangible assets, net $-22.1$ $-14.1$ $-154.8$
Investments intangible assets $-67.9$ $-55.5$ $-234.3$
Operating cash flow before non-recurring items 106.5 108.0 555.0
Non-recurring cash flow 1) $-10.2$ $-4.9$ 7.8
Operating cash flow 96.3 103.1 562.8
Cash flow from acquisitions and divestments $-25.7$ $-48.8$ $-422.6$
Cash flow from other investing activities $-4.9$ $-5.3$ $-15.6$
Cash flow after other investing activities 65.7 49.0 124.6
Dividends paid $-0.1$ $-196.5$
New share issues, warrants exercised - net of issuance costs 39.9 84.0
Cash flow from other financing activities $-61.4$ $-30.6$ 93.5
Cash flow for the period 44.1 18.4 105.6
Cash and cash equivalents, beginning of period 394.6 309.4 309.4
Effect of translation differences on cash and cash equivalents 4.2 $-10.5$ $-20.4$
Cash flow for the period 44.1 18.4 105.6
Cash and cash equivalents, end of period 442.9 317.3 394.6

1)

MEUR Q1 2019 Q1 2018 2018
Operating margin, % 24.1 23.8 24.7
Profit margin before taxes, % 22.2 23.0 24.0
Return on shareholders' equity, 12-month average, % 14.5 16.2 15.0
Return on capital employed, 12-month average, % 12.5 12.6 12.6
Equity ratio, % 55.4 54.4 54.9
Net indebtedness 0.36 0.39 0.35
Interest coverage ratio 23.1 27.3 31.9
Average number of shares, thousands 362.947 360.443 360.942
Basic earnings per share excl. non-recurring items, EUR 0.48 0.43 2.04
Basic earnings per share, EUR 0.45 0.43 2.02
Cash flow per share, EUR 0.54 0.49 2.62
Cash flow per share before change in working cap, EUR 0.68 0.60 2.78
Share price, SEK 485.00 496.00 408.00
Share price, translated to EUR 46.64 48.23 39.79

SUPPLEMENTARY INFORMATION

NET SALES PER SEGMENT

MEUR Q1 2019 Q4 2018 Q3 2018 Q2 2018 Q1 2018 2018
Geospatial Enterprise Solutions
Industrial Enterprise Solutions
448.7
467.8
496.8
546.2
457.1
489.0
454.8
4821
411.5
423.2
1.820.2
1.940.5
Group 916.5 1.043.0 946.1 936.9 834.7 3.760.7

OPERATING EARNINGS (EBIT1) PER SEGMENT

MEUR Q1 2019 Q4 2018 Q3 2018 Q2 2018 Q1 2018 2018
Geospatial Enterprise Solutions 112.4 129.5 114.6 113.7 101.4 459.2
Industrial Enterprise Solutions 113.9 148.0 1237 1216 101.9 495.2
Group costs $-5.8$ -6.8 -6.5 $-71$ -50 $-25.4$
Group 220.5 270.7 231.8 228.2 198.3 929.0
Margin, % 24.1 26.0 24.5 24.4 23.8 24.7

NET SALES BY REGION

MEUR Q1 2019 Q4 2018 Q3 2018 Q2 2018 Q1 2018 2018
EMEA 343.7 398.4 340.9 348.9 326.8 1.415.0
Americas 297.4 347.8 317.9 307.5 266.4 1,239.6
Asia 275.4 296.8 287.3 280.5 241.5 1.106.1
Group 916.5 1.043.0 946.1 936.9 834.7 3.760.7

EXCHANGE RATES

Average Q1 2019 Q4 2018 Q3 2018 Q2 2018 Q1 2018 2018
SEK/EUR 0.0960 0.0969 0.0961 0.0968 0.1004 0.0975
USD/EUR 0.8803 0.8762 0.8599 0.8389 0.8136 0.8475
CNY/EUR 0.1305 0.1267 0.1264 0.1315 0.1280 0.1281
CHF/EUR 0.8831 0.8801 0.8744 0.8516 0.8583 0.8661
Closing Q1 2019 Q4 2018 Q3 2018 Q2 2018 Q1 2018 2018
SEK/EUR 0.0962 0.0975 0.0970 0.0957 0.0972 0.0975
USD/EUR 0.8901 0.8734 0.8639 0.8578 0.8116 0.8734
CNY/EUR 0.1326 0.1270 0.1255 0.1296 0.1291 0.1270
CHF/EUR 0.8944 0.8874 0.8837 0.8644 0.8490 0.8874

ACQUISITIONS

MEUR Q1 2019 Q1 2018
Fair value of acquired assets and assumed liabilities
Intangible fixed assets 3.5 11.9
Other fixed assets 0.5 1.7
Total fixed assets 4.0 13.6
Total current assets 7.0 4.3
Total assets 11.0 17.9
Total long-term liabilities 0.5 $-6.7$
Total current liabilities $-3.1$ 0.9
Total liabilities $-2.6$ $-5.8$
Fair value of acquired assets and assumed liabilities, net 8.4 23.7
Goodwill 38.4 37.5
Total purchase consideration transferred 46.8 61.2
Less cash and cash equivalents in acquired companies $-2.0$ $-1.7$
Adjustment for non-paid consideration and considerations
paid for prior years' acquisitions $-19.1$ $-6.7$
Cash flow from acquisition of companies/businesses 25.7 52.8

During the first quarter 2019, Hexagon acquired the following companies:

  • Etalon, a provider of equipment calibration solutions that ensures the dimensional accuracy of manufactured parts

  • j5 International, a market-leading developer of operations management software for ensuring safe, efficient, and compliant operations of industrial sites

The acquisitions are individually assessed as immaterial from a group perspective which is why only aggregated information is presented. The analysis of the acquired net assets is preliminary and the fair value might be subject to change. Contingent considerations are recognised to fair value (level 3 according to definition in IFRS 13) each reporting period and based on the latest relevant forecast for the acquired company. The valuation method is unchanged compared to the previous period. The estimated liability for contingent considerations amounted to 186.5 MEUR as of 31 March (61.7), whereof the fair value adjustment in 2019 amounted to 3.0 MEUR. In connection with the valuation of contingent considerations the assets acquired and liabilities assumed in the purchase price allocation are reviewed. Any indication of impairment due to the revaluation of contingent considerations is considered and adjustments are made to off-set the impact from revaluation.

On February 25, Hexagon entered into an agreement to acquire Thermopylae Sciences and Technology, a software provider primarily focused on the U.S. government and defence market that specialises in geospatial applications, mobile frameworks, and cloud computing for enhanced location intelligence. Thermopylae will operate as a part of Hexagon US Federal, a company operating under a proxy agreement within Hexagon's Geospatial division (which is reported under the Geospatial Enterprise Solutions segment). 2018 sales amounted to 48 MUSD. The acquisition closed on April 12.

DIVESTMENTS

MEUR 2019 2018
Carrying value of divested assets and liabilities, net
Intangible fixed assets 3.4
Total fixed assets 3.4
Total current assets 0.1
Total assets 3.5
Total current liabilities 0.1
Total liabilities 0.1
Carrying value of divested assets and liabilities, net 3.4
Capital gain $(+)$ / loss $(-)$ 0.7
Total purchase consideration transferred 4.1
Less cash and cash equivalents in divested companies $-0.1$
Cash flow from divestment of companies/businesses 4.0

CONDENSED PARENT COMPANY INCOME STATEMENT

MEUR Q1 2019 Q1 2018 2018
Net sales 4.5 3.8 17.9
Administration cost $-5.2$ $-R$ $R$ $-24.9$
Operating earnings $-0.7$ $-2.8$ $-7.0$
Earnings from shares in Group companies 227.0
Interest income and expenses, net 51.4 $-7.8$ 111.5
Appropriations $-23.7$
Earnings before taxes 50.7 $-10.6$ 307.8
Taxes $-10.7$ 2.3 $-18.2$
Net earnings 40.0 $-8.3$ 289.6

CONDENSED PARENT COMPANY BALANCE SHEET

MEUR 31/3 2019 31/3 2018 31/12 2018
Total fixed assets 7.635.9 7.395.9 7.587.1
Total current receivables 1.147.4 958.2 1.091.7
Cash and cash equivalents 70.1 5.4 15.5
Total current assets 1.217.5 963.6 1,107.2
Total assets 8,853.4 8.359.5 8,694.3
Total shareholders' equity 4.815.5 4.544.5 4.735.6
Untaxed reserves 18.3 18.5
Total long-term liabilities 2.031.0 1.711.1 1,807.3
Total short-term liabilities 1.988.6 2.103.9 2.132.9
Total equity and liabilities 8.853.4 8.359.5 8.694.3

DEFINITIONS

In addition to the financial measures as required by the financial reporting framework based on IFRS, this report also includes other measures and indicators that are used to follow-up, analyze and manage the business. These measures also provide Hexagon stakeholders with useful financial information on the Group's financial position, performance and development in a consistent way. Below is a list of definitions of measures and indicators used in this report.

BUSINESS DEFINITIONS

Americas North, South and Central America
Asia Asia, Australia and New Zealand
EMEA Europe, Middle East and Africa
GES Geospatial Enterprise Solutions
IFS. Industrial Enterprise Solutions

FINANCIAL DEFINITIONS

Amortisation of surplus values When a company is acquired, the purchase consideration is allocated to the identified assets
and liabilities of the company. Intangible assets are most often allocated the substantial part
of the purchase consideration. The amortisation of surplus values is defined as the difference
between the amortisation of such identified intangible assets and what the amortisation
would have been in the acquired company had the acquisition not taken place at all
Capital employed Total assets less non-interest bearing liabilities
Capital turnover rate Net sales divided by average capital employed
Cash flow per share Cash flow from operations, after change in working capital, excluding non-recurring items
divided by average number of shares
Earnings per share Net earnings excluding non-controlling interest divided by average number of shares
Equity ratio Shareholders' equity including non-controlling interests as a percentage of total assets
Gross margin Gross earnings divided by operating net sales
Interest coverage ratio Earnings before taxes plus financial expenses divided by financial expenses
Investments Purchases less sales of tangible and intangible fixed assets, excluding those included in
acquisitions and divestitures of subsidiaries
Net debt Interest-bearing liabilities including pension liabilities and interest-bearing provisions less
cash and cash equivalents
Net indebtedness Interest-bearing liabilities less interest-bearing current receivables and liquid assets divided
by shareholders' equity excluding non-controlling interests
Non-recurring items Income and expenses that are not expected to appear on a regular basis and impact
comparability between periods
Operating earnings (EBIT1) Operating earnings excluding capital gains on shares in group companies and non-recurring
items. Non-recurring items are excluded to facilitate the understanding of the Group's
operational development and to give comparable numbers between periods
Operating earnings (EBITDA) Operating earnings (EBIT 1) excluding amortisation, depreciation and impairment of fixed
assets. The measure is presented to give depiction of the result generated by the operating
activities
Operating margin Operating earnings (EBIT1) as a percentage of operating net sales
Organic growth Net sales compared to prior period excluding acquisitions and divestments and adjusted for
currency exchange movements
Operating net sales Net sales adjusted by the difference between fair value and book-value of deferred revenue
regarding acquired businesses.
Profit margin before taxes Earnings before taxes as a percentage of net sales
Return on capital employed
(12-month average)
Twelve months to end of period earnings after financial items, excluding non-recurring items,
plus financial expenses as a percentage of twelve months to end of period average capital
employed. The twelve months average capital employed is based on average quarterly capital
employed
Return on shareholders' equity
(12-month average)
Twelve months to end of period net earnings excluding non-controlling interests as a
percentage of twelve months to end of period average shareholders' equity excluding non-
controlling interests last twelve months. The twelve months average shareholders' equity is
based on quarterly average shareholders' equity
Shareholders' equity per share Shareholders' equity excluding non-controlling interests divided by the number of shares at
year-end
Share price Last settled transaction on Nasdaq Stockholm on the last business day for the period

Hexagon is a global leader in digital solutions that create Autonomous Connected Ecosystems (ACE), a state where data is connected seamlessly through the convergence of the physical world with the digital, and intelligence is built-in to all processes. Hexagon's industry-specific solutions leverage domain expertise in sensor technologies, software, and data orchestration to create Smart Digital Realities™ that improve productivity and quality across manufacturing, infrastructure, safety and mobility applications. Hexagon (Nasdaq Stockholm: HEXA B) has approximately 20,000 employees in 50 countries and net sales of approximately 3.8bn EUR. Learn more at hexagon.com.

FINANCIAL REPORT DATES

Hexagon gives financial information at the following occasions:

Interim report Q2 2019 26 July 2019 Interim report Q3 2019 30 October 2019 Year-End report 2019 5 February 2020

FINANCIAL INFORMATION

Financial information is available in Swedish and English at the Hexagon website and can also be ordered via phone +46 8 601 26 20 or e-mail [email protected]

TELEPHONE CONFERENCE

The Interim Report for the first quarter 2019 will be presented on 7 May at 10:00 CET at a telephone conference.

Please view instructions at Hexagon's website on how to participate.

CONTACT

Daniel Johansson, Investor Relations, Hexagon AB +4686012627. [email protected]

This information is information that Hexagon AB is obliged to make public pursuant to the EU Market Abuse Regulation. The information was submitted for publication, through the agency of the contact person set out above, at 08:00 CET on 7 May 2019.

This communication may contain forward-looking statements. When used in this communication, words such as "anticipate", "believe", "estimate", "expect", "intend", "plan" and "project" are intended to identify forward-looking statements. They may involve risks and uncertainties, including technological advances in the measurement field, product demand and market acceptance, the effect of economic conditions, the impact of competitive products and pricing, foreign currency exchange rates and other risks. These forward-looking statements reflect the views of Hexagon's management as of the date made with respect to future events and are subject to risks and uncertainties. All of these forward-looking statements are based on estimates and assumptions made by Hexagon's management and are believed to be reasonable, though are inherently uncertain and difficult to predict. Actual results or experience could differ materially from the forwardlooking statements. Hexagon disclaims any intention or obligation to update these forward-looking statements.

Hexagon AB [publ] P.O. Box 3692 SE-103 59 Stockholm Fax: +46 8 601 26 21 Phone: +46 8 601 26 20 Registration number: 556190-4771 Registered Office: Stockholm Sweden www.hexagon.com

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