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Lindab International

Quarterly Report Apr 27, 2012

2938_10-q_2012-04-27_e9c5b640-3dff-4e5c-9713-cd18536c810f.pdf

Quarterly Report

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First quarter 2012

  • Sales revenue increased by 7 percent to SEK 1,479 m (1,377), an increase of 6 percent when adjusted for currency and structure.
  • Operating profit (EBIT) amounted to SEK 30 m (–7), excluding one-off items of SEK –38 m (–17).
  • The operating margin (EBIT), excluding one-off items, amounted to 2.0 percent (–0.5).
  • The after-tax result amounted to SEK –46 m (–52).
  • Earnings per share amounted to SEK –0.61 (–0.69).
  • Cash flow from operating activities amounted to SEK –90 m (–239).

A good quarter

" The first quarter, which is a low winter season for Lindab, was characterised by sales growth of 7 percent compared with the first quarter of 2011, stable fixed costs and a strong improvement in EBIT from SEK –7 m in the first quarter last year to SEK 30 m this quarter.

The market outlook remains uncertain and it is difficult to draw conclusions from a low season period. The volume increase in the quarter mainly came from the Nordic markets and Russia. Growth in Western Europe was positive but at a decreasing pace, whilst Central and Eastern European markets declined.

Nevertheless, our 2012 performance will benefit from a number of strategic sales initiatives and the cost saving programme of SEK 150 million, which will be substantially implemented by the end of the second quarter. Additionally, price increases are being implemented to offset steel and other cost increases. Overall we expect 2012 to be a further step in the right direction taking the underlying EBIT towards our 10 percent goal by the end of 2013 and for the full year 2014.

" Finally, we are pleased that we were able to complete the acquisition of Plannja's sandwich panel business in Sweden. Sandwich panels is a growing segment in the market and this acquisition complements our existing Nordic industrial offering within the Building Components Business Area.

Grevie, April 2012

David Brodetsky President and CEO

David Brodetsky President and CEO

Think Less.

Why? Because at Lindab we think that less is more. We simplify construction for our customers while we are working to lessen the impact on the environment.

Our steel solutions help our customers to use less effort and less energy. At the same time, they generate less greenhouse gas emissions and lessen the carbon footprint.

www.lindab.com

Sales and markets

Sales revenue for the first quarter amounted to SEK 1,479 m (1,377), an increase of 7 percent compared with the first quarter of 2011. Adjusted for structure, the increase was 6 percent. Exchange rate fluctuations marginally affected sales.

All business areas and all major regions contributed positively to the organic growth. Weather conditions during the quarter were somewhat more favourable than during the same period last year, which had a positive effect on sales.

Sales in the Nordic countries, which during the quarter accounted for half of Lindab's sales, rose by 10 percent during the quarter when adjusted for currency and structure. The region continued to show strong growth and Lindab's largest markets in the region, Sweden, Denmark and Norway, all showed good growth.

Sales in Western Europe increased by 2 percent adjusted for currency and structure. Several markets in the region contributed with positive growth, including the key markets of Germany and France, while other markets in the region such as the UK and Switzerland have had negative sales development during the quarter.

Sales in CEE/CIS increased by 10 percent adjusted for currency and structure. Of Lindab's major markets in the region, it is still the CIS countries such as Russia and Belarus that are making the greatest contribution toward growth, while CEE countries such as Poland and Romania have seen negative sales development during the quarter.

External market forecasts

Euroconstruct (an independent forecasting organisation for the construction industry that covers 19 European countries) issued its bi-annual report in November and updated its forecast for the construction industry in the coming years. The forecasts are generally based on data that is collected in the early autumn.

When Euroconstruct's forecasts are adjusted to take account of Lindab's geographical mix, segment exposure and late cyclicality, Lindab's underlying market growth will amount to 1 percent for 2012 and just over 2 percent for 2013.

The next half-yearly report from Euroconstruct will be issued in June 2012.

Profit

Operating profit (EBIT) for the first quarter amounted to SEK 30 m (–7), excluding one-off items of SEK –38 m (–17), see note 5.

Increased volumes during the quarter are the reason for the improved profit together with slightly lower fixed costs compared with the corresponding quarter last year.

The cost saving programme that was announced at the start of 2012 is proceeding according to plan and has yielded positive effects on the result during the quarter. The cost savings have mainly compensated for inflation and the cost of strategic sales activities since the corresponding quarter last year. During the quarter, additional one-off costs of SEK 38 m were reserved, all attributable to structural measures as part of the cost saving programme. The result for the corresponding period in 2011 was affected by oneoff items of SEK 17 m, see note 5.

The operating margin (EBIT) for the first quarter, excluding one-off items, amounted to 2.0 percent (–0.5).

The pre-tax result for the quarter amounted to SEK –47 m (–62). The after-tax result amounted to SEK –46 m (–52). Earnings per share amounted to SEK –0.61 (–0.69). The average share price during the first quarter of 2012 has been lower than the conversion rates in the incentive programmes, therefore no dilutive effects have occurred.

Cost saving programme

On 10 January 2012, a new cost saving programme was announced that is expected to save approximately SEK 150 m each year. The plan has started to be implemented and will be substantially complete before the end of the second quarter. It is directed primarily at low-performing

SALES REVENUE, SEK m

April-June July-Sept Oct-Dec Jan-March quarter rolling

BREAKDOWN OF SALES REVENUE BY MARKET, LAST 12 MONTHS, %

Nordic region Western Europe CEE/CIS Other markets

IMPORTANT EVENTS

  • The cost saving programme is being implemented according to plan, including downsizing at the Building Systems production unit in Prerov, Czech Republic.
  • Acquisition of Plannja's sandwich panel manufacturing.

business units within the Group and includes a headcount reduction of approximately 250 people, as well as reduced fixed costs. Activities that were launched during the quarter have resulted in one-off costs of SEK 38 m. The total one-off costs for the programme are estimated at approximately SEK 110 m, SEK 60 m of which has been recorded up to and including the first quarter of 2012 while the remainder will mainly affect results in the second quarter of 2012.

Seasonal variations

Lindab's operations are affected by seasonal variations in the construction industry, and the greatest proportion of sales is normally seen during the second half of the year. The most substantial seasonal variations are to be found within the Building Components and Building Systems business areas. The Ventilation business area is less dependent on seasons and the weather since the installation of ventilation systems is mainly carried out indoors.

There is normally a deliberate stock build-up of mainly finished goods during the first six months, which gradually becomes a stock reduction during the third and fourth quarters as a result of increased activity within the construction market.

Depreciation and write-downs

The total depreciation for the quarter is in line with

the previous year, amounting to SEK 37 m (39). The depreciation relates to tangible fixed assets.

Tax

The tax amount for the quarter consisted of an income of 1 m (10). The pre-tax result amounted to SEK –47 m (–62). The actual tax rate for the quarter was 2 percent (16). The tax rate for the quarter is primarily because deferred tax has not been activated on deficits in some subsidiaries due to the current market uncertainty.

The average tax rate was 28 percent (22).

Cash flow

Cash flow from operating activities amounted to SEK –90 m for the first quarter compared with SEK –239 m for the same period the previous year. Working capital increased by SEK 64 m (213), which is the main reason for the improved cash flow compared with the same period the previous year. The change in capital tied up in stock and accounts receivable amounted to SEK –104 m (–221), which is a decrease compared with the previous year. Operating liabilities have increased by SEK 40 m (8).

Cash flow from investing activities is reported under the headings "Investments" and "Company acquisitions".

Investments

Investments in fixed assets amounted to SEK –47 m (–23) for the quarter, while divestments amounted to SEK 2 m (11). The investments mainly relate to efficiency investments in the Czech Republic and expansion investments in Russia. Cash flow from investing activities amounted to SEK –45 m (–12) net, excluding acquisitions.

Company acquisitions and divestments

On 19 March, the majority of Plannja's project sales business was acquired through an acquisition of assets. The acquired business mainly comprises the production of sandwich panels and decking profiles. The business has annual sales of around SEK 150 m in the Nordic markets and employs approximately 50 people. The acquisition is strategically important for Lindab Building Components in the Nordic region, which is now able to offer its own produced sandwich panels to both new and existing customers. Sandwich panels are taking market share from traditional solutions and fit with Lindab's business concept to simplify construction through shortened assembly times and sound energy-efficient properties. The acquisition has resulted in increased assets of SEK 50 m in fixed assets and stock. The acquisition did not result in any change in consolidated goodwill. The purchase price of SEK 50 m is preliminary as the final acquired balance has not yet been determined.

OPERATING PROFIT (EBIT)*, SEK m

-100 quarterApril-June July-Sept Oct-Dec Jan-March rolling *) Adjusted for one-off items.

BREAKDOWN OF OPERATING PROFIT (EBIT)* BY BUSINESS AREA, LAST 12 MONTHS, %

CASH FLOW FROM OPERATING ACTIVITIES, SEK m

quarter April-June July-Sept Oct-Dec Jan-March rolling

Financial position

Net debt amounted to SEK 1,932 m (2,097) at 31 March 2011. Currency fluctuations have had a marginal effect on the net debt during the quarter. The equity/assets ratio amounted to 41 percent (40) and the net debt-equity ratio was 0.7 (0.8). Net financial income during the quarter was SEK –39 m (–38).

The existing credit agreement with Nordea and Handelsbanken has been extended. The total credit limit amounts to SEK 3,000 m (3,500) and expires in February 2015.

Pledged assets and contingent liabilities

During the quarter, Lindab has pledged floating charges amounting to SEK 17 m. Floating charges therefore amount to a total of SEK 330 m pledged under the credit agreement with Nordea and Handelsbanken.

The parent company

The parent company had no sales during the quarter. The after-tax result for the period amounted to SEK –19 m (–18).

Noteworthy risks and uncertainties

There have not been any significant changes to what was stated by Lindab in its Annual Report for 2011 under Risks and risk management (pages 98–103).

Employees

The number of employees at the end of the quarter, converted to full-time employment, totalled 4,344 (4,395), including 45 from the acquisition of Plannja. This is a decrease of 3 people since the start of the year.

Annual General Meeting 2012

The Annual General Meeting for Lindab International AB will be held on 9 May 2012 at 14.00 (CET), at the Lindab Arena, Ängelholm, Sweden. Shareholders wishing to participate in the Annual General Meeting must be registered in the register of shareholders held by Euroclear Sweden AB no later than Thursday 3 May 2012.

Those wishing to participate must give notice no later than 16.00 on Thursday 3 May 2012:

  • via the website www.lindabgroup.com
  • by telephoning Lindab International AB, + 46 (0) 431 850 00, or
  • by post to "Lindab International AB", "Annual General Meeting", SE-269 82 Båstad, Sweden.

Incentive programme

The Board of Lindab International AB has decided to propose at the 2012 Annual General Meeting the introduction of a long-term incentive programme in the form of a performance-based share savings programme. The incentive programme is based on the same principles as the previous year's adopted programmes. The aim is to ensure long-term commitment among the existing senior executives and key employees in the Group, and also to improve Lindab's possibilities for future recruitment. By using the company's shares as a central instrument in the incentive programme both share ownership and long-term value growth in Lindab is rewarded, which means the creation of common goals for existing shareholders and participants in the programme. Further information can be found under Corporate Governance at www.lindabgroup.com.

The Lindab Share

The highest price paid for Lindab shares during the period January–March was SEK 57.95 on 28 February, and the lowest was SEK 37.58 on 10 January. The closing price on 31.03.2012 was SEK 52.80. The average daily trading volume of Lindab shares was 270,599 shares per day (201,738).

Lindab holds 3,375,838 treasury shares (3,375,838), equivalent to 4.3 percent (4.3) of the total number of Lindab shares. The number of outstanding shares totals 75,331,982 (75,331,982), while the total number of shares is 78,707,820.

The biggest shareholders in relation to the number of outstanding shares are Creades AB with 12.0 percent (-), Ratos AB with 11.7 percent (11.7), Livförsäkringsaktiebolaget Skandia with 9.5 percent (10.1), Swedbank Robur Fonder with 7.3 percent (9.9) and Lannebo Fonder with 6.5 percent (6.8). The holdings of the ten largest shareholders constitute 66.5 percent of the shares (63.3), excluding Lindab's own holding.

Proposed dividend to shareholders

Lindab's Board proposes that the Annual General Meeting on 9 May 2012 resolves to pay a dividend of SEK 1.00 per share, giving a total dividend of SEK 75 m. 14 May 2012 is the proposed dividend record day, with the dividend expected to be paid to shareholders on 18 May 2012.

Accounting principles

See note 1, page 18.

Unless otherwise specified in this Interim Report, all statements refer to the Group. Figures in parentheses indicate the outcome for the corresponding period in the previous year.

A compilation of key figures can be found on pages 16–17.

One-off items are specified in note 5 on page 18.

Lindab in brief

The Group had sales revenue of SEK 6,878 m in 2011 and is established in 31 countries with approximately 4,300 employees.

The main market is non-residential construction, which accounts for 80 per cent of sales, while residential accounts for 20 per cent of sales. During 2011, the Nordic market accounted for 46 percent, the CEE/CIS (Central and Eastern Europe plus other former Soviet states) for 23 percent, Western Europe for 28 percent and other markets for 3 percent of total sales.

The share is listed on the Nasdaq OMX Nordic Exchange, Stockholm List, Mid Cap, under the ticker symbol LIAB.

Business concept

Lindab develops, manufactures, markets and distributes products and system solutions in steel for simplified construction and improved indoor climate.

Business model

The business is carried out within three business areas, Ventilation, Building Components and Building Systems. The products are characterised by their high quality, ease of assembly, energy efficiency and environmentally-friendly design and are delivered with high levels of service. Altogether, this increases customer value.

Lindab's supply chain is characterised by a balance between centralised and decentralised functions. Steel is purchased and processed centrally. Parts of the production are highly automated (pressed ventilation and roof drainage fittings), others are located in low cost countries (mainly the Czech Republic) and some are local (e.g. bulky products). The distribution has been developed in order to be close to the customer. Sales for Ventilation and Building Components are made through more than 120 Lindab branches and more than 2,000 stock-keeping retailers, while Building Systems conducts sales through a network of more than 330 building contractors.

Business Areas:

Ventilation

Duct systems with accessories, as well as solutions for ventilation, heating and cooling for a controlled indoor climate.

Building Components

Products and systems in sheet steel for roof drainage, roof and wall cladding, as well as steel profiles for walls, roof and beam constructions.

Building Systems

Pre-engineered steel building systems. A complete building solution comprising the outer shell with the main structure, wall, roof and accessories.

SALES REVENUE AND GROWTH

Sales revenue, SEK m
Change, SEK m
Change, %
Of which
Jan-March 2012 Jan-March 2011 Jan-Dec 2011
1,479 1,377 6,878
102 143 351
7 12 5
Volumes and prices, % 6 19 9
Acquisitions/divestments, % 1 1 0
Currency effects, % 0 –8 –4

SALES REVENUE PER MARKET

SEK m Jan-March 2012 % Jan-March 2011 % Jan-Dec 2011 %
Nordic region 705 48 635 46 3,158 46
Western Europe 453 31 432 31 1,949 28
CEE/CIS 270 18 249 18 1,553 23
Other markets 51 3 61 5 218 3
Total 1,479 100 1,377 100 6,878 100

SALES REVENUE PER BUSINESS AREA

SEK m Jan-March 2012 % Jan-March 2011 % Jan-Dec 2011 %
Ventilation 909 61 846 61 3,612 53
Building Components 367 25 354 26 2,268 33
Building Systems 203 14 177 13 998 14
Other operations - - - - - -
Total 1,479 100 1,377 100 6,878 100
Gross internal sales all segments 3 5 32

OPERATING PROFIT (EBIT) AND RESULT BEFORE TAX (EBT)

SEK m Jan-March 2012 Jan-March 2011 Jan-Dec 2011
Ventilation 66 49 221
Building Components –12 –17 192
Building Systems –10 –24 38
Other operations –14 –15 –44
Total (EBIT), excluding one-off items 30 –7 407
One-off items* –38 –17 –59
Total (EBIT), including one-off items –8 –24 348
Net financial income –39 –38 –162
Result before tax (EBT) –47 –62 186

*) One-off items are described in note 5 on page 18.

Ventilation business area

  • Sales revenue during the first quarter amounted to SEK 909 m (846), an increase of 7 percent. Adjusted for currency effects and structure, sales revenue increased by 6 percent.
  • Operating profit (EBIT) for the first quarter, excluding one-off items, amounted to SEK 66 m (49).
  • Strong sales initiatives.

Sales and markets

Sales revenue during the first quarter increased by 7 percent compared with the corresponding period the previous year, totalling SEK 909 m (846). Adjusted for currency effects and structure, sales revenue increased by 6 percent. The acquisitions of Juvenco, Airflux and Elia and the divestment of Benone, which took place in 2011, affected sales positively by 1 percent during the quarter.

Non-residential construction is the business area's main segment. Sales for the business area indicate organic growth in all European regions. In the Nordic regions, the three largest markets of Sweden, Norway and Denmark continue to contribute with strong growth. Sales in Western Europe grew less strongly during the quarter. The business area's biggest markets in Germany and the UK had unchanged sales compared with the corresponding period the previous year, while Italy and Ireland showed strong and increasing growth rates. During the quarter the CEE/CIS has had very strong growth, driven especially by the strong recovery in the Baltic countries and the sales synergies with the Building Systems business area.

Profit

Operating profit (EBIT) for the first quarter, excluding one-off items, amounted to SEK 66 m (49). The operating margin (EBIT) amounted to 7.3 percent (5.8). Higher volumes compared with the corresponding period last year are the reason for the improved profit.

One-off items for the quarter amounted to SEK –16 m (–17) and relate to restructuring costs resulting from the cost saving programme, see note 5.

Other

A new unmanned self-service branch has opened in Frankfurt bringing the total number to five at present.

Market activity has been high, with a presence in eight exhibitions in various countries during the quarter. The InCapsa renovation concept was presented at the Nordbygg exhibition in Sweden. Lindab's ventilation concept for residential properties, Lindab Inside, has been launched in France and Italy and will be rolled out in more markets.

The Premum/Premax chilled beams, with easily adjustable air direction, pressure and distribution, plus Pascal which is Lindab's newly developed VAV system, are production innovations within the Comfort range that have been launched and received with great interest in the Nordic market.

– Simplified VAV solution with full potential...

PASCAL – FLEXIBILITY AND OPTIMISATION

Pascal, Lindab's new VAV solution has been developed and designed in order to simplify and optimise all phases of building construction from design to operation. Pascal eliminates all unnecessary energy consumption, reducing the need for dampers in the ducts and enabling very simple installation and commissioning.

2012 2011 Jan-Dec
2011
909 846 3,612
66 49 221
7.3 5.8 6.1
2,406 2,332 2,415
Jan-March
Jan-March

BREAKDOWN OF SALES REVENUE BY MARKET, LAST 12 MONTHS, %

Nordic region Western Europe CEE/CIS Other markets

SALES REVENUE PER QUARTER, SEK m

2010 2011 2012

*) One-off items are described in note 5 on page 18.

Building Components business area

  • Sales revenue during the first quarter amounted to SEK 367 m (354), an increase of 4 percent. Structure and currency fluctuations had a marginal impact on sales during the quarter.
  • Operating profit (EBIT) for the first quarter amounted to SEK –12 m (–17).
  • Acquisition of sandwich panel production.

Sales and markets

Sales revenue increased by 4 percent to SEK 367 m (354). Structure and currency fluctuations had a marginal impact on sales during the quarter.

The business area, which has sales within the residential and non-residential segments, showed positive growth during the quarter compared with last year. The positive growth is explained by the continued strong growth in the Nordic region, where the two largest markets in Sweden and Denmark have made substantial contributions. The region has also benefitted from milder weather conditions. Sales growth in CEE/ CIS was negative, mainly due to continued low demand in the region as well as unfavourable weather conditions.

Profit

Operating result (EBIT) for the quarter, excluding one-off items, amounted to SEK –12 m (–17). The operating margin (EBIT) amounted to –3.3 percent (–4.8) for the quarter. Higher volumes and lower fixed costs explain the improved result. One-off items for the quarter amounted to SEK 0 m (0).

Other

On 19 March, the acquisition was completed for Plannja's project sales, which concerns mainly the manufacture of sandwich panels and decking profiles. This is a strategically important acquisition that strengthens the business area's exposure to the industrial segment in the Nordic region. The integration work is proceeding according to plan. Lindab presented the new range of panels at the Nordbygg exhibition in Stockholm in March, which was positively received by the market.

Meanwhile, efforts are under way to increase market penetration of the residential segment in Western Europe, including Germany where a distribution agreement has been reached with a Bavarian builders' merchant chain that has nine stock-keeping branches.

LINDAB'S SANDWICH PANEL PRODUCTION

Lindab produced its very first sandwich panel in Luleå in March 2012. Sandwich panels offer real advantages in terms of both energy efficiency and simplified construction. This means Lindab can offer a solution that is quick and simple to install for both new and existing customers throughout the Nordic region. We simplify construction!

KEY FIGURES
BUILDING COMPONENTS
Jan-March
2012
Jan-March
2011
Jan-Dec
2011
Sales revenue, SEK m 367 354 2,268
Operating profit (EBIT)*, SEK m –12 –17 192
Operating margin (EBIT)*, % –3.3 –4.8 8.5
No. of employees at close of period** 1,023 1,027 995

*) One-off items are described in note 5 on page 18.

**) Including Plannja.

BREAKDOWN OF SALES REVENUE BY MARKET, LAST 12 MONTHS, %

SALES REVENUE PER QUARTER, SEK m

2010 2011 2012

Building Systems business area

  • Sales revenue during the first quarter amounted to SEK 203 m (177), an increase of 15 percent. Adjusted for currency effects, the increase amounted to 14 percent.
  • Operating profit (EBIT) for the first quarter, excluding one-off items, amounted to SEK –10 m (–24).
  • Decision regarding major downsizing at the production facility in Prerov, Czech Republic.

Sales and markets

Sales revenue rose by 15 percent to SEK 203 m (177) during the first quarter. Adjusted for currency effects, sales increased by 14 percent.

Sales for the business showed strong growth during the quarter and the CEE/CIS region and Western Europe both showed good improvements driven by strong growth in the regions' key markets, Russia and Germany.

Order intake was lower than for the corresponding quarter in 2011 which is mainly explained by a number of large projects in the Russian market that were recorded in first quarter of 2011.

Profit

Operating result (EBIT) for the quarter, excluding one-off items, amounted to SEK –10 m (–24). The operating margin (EBIT) amounted to –4.9 percent (–13.6) for the quarter.

Higher volumes and higher gross margins compared with the corresponding period last year are the reasons for the improved result. One-off items during the quarter amounted to SEK –19 m (0) concerning restructuring costs relating to the cost saving programme.

Other

In February, the decision was taken to adjust the production capacity by closing most of the production activities in Prerov, Czech Republic as part of the cost saving programme. The main manufacturing within the business area is therefore concentrated at the more efficient units in Diekirch, Luxembourg and Yaroslavl, Russia.

EFFICIENCY AND AESTHETICS

Lindab Builder Dealer, TMT Wadowice has built a new manufacturing unit for shoes manufacturer Conhpol in Kalwaria Zebrzydowska, southern Poland. The 2,800 m2 steel structure without interior columns is dedicated to the production of shoes. The space conception, devoted to work efficiency as well as aesthetic appeal were key criteria for Conhpol when choosing a Lindab Building.

KEY FIGURES
BUILDING SYSTEMS
Jan-March
2012
Jan-March
2011
Jan-Dec
2011
Sales revenue, SEK m 203 177 998
Operating profit (EBIT)*, SEK m –10 –24 38
Operating margin (EBIT)*, % –4.9 –13.6 3.8
No. of employees at close of period 804 809 821

*) One-off items are described in note 5 on page 18.

BREAKDOWN OF SALES REVENUE BY MARKET, LAST 12 MONTHS, %

Western Europe CEE/CIS

SALES REVENUE PER QUARTER, SEK m

Statement of comprehensive income

(Income statement)

Amounts in SEK m Jan-March
2012
Jan-March
2011
Rolling 12 M
April 2011-
March 2012
Jan-Dec
2011
Sales revenue 1,479 1,377 6,980 6,878
Cost of goods sold –1,083 –1,015 –5,055 –4,987
Gross profit 396 362 1,925 1,891
Other operating income 12 19 70 77
Selling expenses –235 –228 –947 –939
Administrative expenses –120 –128 –509 –517
R & D costs –11 –10 –41 –40
Other operating expenses –50 –39 –134 –124
Total operating expenses –404 –386 –1,561 –1,543
Operating profit (EBIT)* –8 –24 364 348
Interest income 1 1 8 8
Interest expenses –38 –39 –167 –168
Other financial income and expenses –2 0 –4 –2
Net financial income –39 –38 –163 –162
Result before tax (EBT) –47 –62 201 186
Tax 1 10 –104 –95
Profit for the period –46 –52 97 91
–thereof attributable to parent company
shareholders –46 –52 97 91
Other comprehensive income
Cash flow hedges 3 11 –10 –2
Translation differences, foreign operations –3 –31 –26 –54
Income tax attributable to cash flow hedges –1 –3 3 1
Other comprehensive income –1 –23 –33 –55
Total comprehensive income
–thereof attributable to parent company
–47 –75 64 36
shareholders –47 –75 64 36
Earnings per share, SEK
Undiluted –0.61 –0.69 1.29 1.21
Diluted –0.61 –0.69 1.29 1.21

*) One-off items are described in note 5 on page 18.

Statement of cash flows

(Indirect method)

Amounts in SEK m
Operating activities
Operating profit
Reversal of depreciation/amortisation
Reversal of capital gains (–) / losses (+) reported in operating profit
Provisions, not affecting cash flow
Adjustment for other items not affecting cash flow
Total
Interest received
Interest paid
Tax paid
Cash flow from operating activities before change in working capital
Change in working capital
Stock (increase – /decrease +)
Operating receivables (increase – /decrease +)
Operating liabilities (increase + /decrease –)
Total change in working capital
Cash flow from operating activities
Investing activities
Acquisition of Group companies
Sales of Group companies
Investments in intangible fixed assets
Investments in tangible fixed assets
Change in financial fixed assets
Sale/disposal of intangible fixed assets
Sale/disposal of tangible fixed assets
Received Government grants
Cash flow from investing activities
Financing activities
Increase +/decrease – in borrowing
Dividend to shareholders
Cash flow from financing activities
Cash flow for the period
Cash and cash equivalents at start of the period
Jan-March
2012
Jan-March
2011
Rolling 12 M
April 2011-
March 2012
Jan-Dec
2011
–8 –24 364 348
37 39 161 163
–1 0 3 4
13 11 8 6
–6
35
6
32
22
558
34
555
1 0 5 4
–35 –46 –173 –184
–27 –12 –86 –71
–26 –26 304 304
–78 –108 98 68
–26 –113 –51 –138
40 8 143 111
–64 –213 190 41
–90 –239 494 345
–50 - –82 –32
- - 3 3
–4 –3 –33 –32
–43 –20 –134 –111
0 0 0 0
- 0 0 0
2 11 13 22
- - 7 7
–95 –12 –226 –143
137 182 –172 –127
- - –75 –75
137 182 –247 –202
–48
235
–69
239
21
169
0
239
Effect of exchange rate changes on cash and 0 –1 –3 –4
cash equivalents
Cash and cash equivalents at end of the period 187 169 187 235

Statement of financial position (Balance sheet)

Amounts in SEK m 31 March 2012 31 March 2011 31 Dec 2011 Assets Fixed assets Goodwill 2,584 2,576 2,591 Other intangible fixed assets 65 60 66 Tangible fixed assets 1,134 1,128 1,084 Financial fixed assets, interest bearing 36 26 36 Other financial fixed assets 236 383 320 Total fixed assets 4,055 4,173 4,097 Current assets Stock 1,060 1,144 962 Accounts receivable 1,046 984 1,023 Other current assets 164 183 154 Other receivables, interest bearing 1 21 8 Cash and bank 187 169 235 Total current assets 2,458 2,501 2,382 TOTAL ASSETS 6,513 6,674 6,479 Shareholders' equity and liabilities Shareholders' equity 2,652 2,680 2,699 Long-term liabilities Interest-bearing provisions 132 128 135 Interest-bearing liabilities 1,889 1,977 1,772 Provisions 251 349 338 Other long-term liabilities 11 13 13 Total long-term liabilities 2,283 2,467 2,258 Current liabilities Interest-bearing liabilities 135 209 118 Provisions 61 53 49 Accounts payable 687 649 708 Other short-term liabilities 695 616 647 Total current liabilities 1,578 1,527 1,522 TOTAL SHAREHOLDERS' EQUITY AND LIABILITIES 6,513 6,674 6,479

Statement of changes in equity

Equity relating to the parent company's shareholders
Amounts in SEK m Share
capital
Other
contributed
capital
Hedging
reserve
Foreign
currency
transl. adj.
Profit
brought
forward
Total equity
Opening balance, 1 January 2011 79 2,251 –7 46 386 2,755
Profit for the period 91 91
Other comprehensive income –1 –54 –55
Employee Incentive Programme 1 1
Hedging of option programme through share swaps1) –18 –18
Dividend to shareholders –75 –75
Closing balance, 31 December 2011 79 2,234 –8 –8 402 2,699
Opening balance, 1 January 2012 79 2,234 –8 –8 402 2,699
Profit for the period –46 –46
Other comprehensive income 2 –3 –1
Closing balance, 31 March 2012 79 2,234 –6 –11 356 2,652

1) The 2011 Annual General Meeting resolved to implement a long-term share-based incentive programme. The offering has been aimed at 92 participants in various management positions and senior executives at Lindab. 79 have accepted the offer and have thus acquired 62,711 Lindab shares. Upon maximum allocation, 270,344 shares will be transferred to the participants. These have been secured through share swaps with third parties, which means no dilution occurs.

Share capital

The share capital of SEK 78,707,820 is divided among 78,707,820 shares with a face value of SEK 1.00. Lindab International holds 3,375,838 (3,375,838) treasury shares, corresponding to 4.3 percent (4.3) of the total number of Lindab shares, following the buy-back in 2008 as well as company acquisitions paid for with treasury shares in 2010.

Proposed appropriation of profits for the financial year 2011

The Annual Report for 2011 will be presented at the Annual General Meeting on 9 May 2012. Lindab's Board of Directors proposes a dividend of SEK 1.00 per share for 2011, giving a total dividend of SEK 75 m. A dividend of SEK 75 m was paid last year.

Parent company

Income statement

Amounts in SEK m Jan-March
2012
Jan-March
2011
2011
Administrative expenses –2 –1 –3
Other operating income/costs - - –3
Operating profit –2 –1 –6
Profit from subsidiaries - - 111
Interest expenses, internal –23 –23 –106
Result before tax –25 –24 –1
Tax on profit for the period 6 6 1
Profit for the period* –19 Jan-Dec
–18
0

*) Comprehensive income corresponds to profit for the period.

Balance sheet

Amounts in SEK m 31 March 2012 31 March 2011 31 Dec 2011
Assets
Fixed assets
Shares in Group companies
Financial fixed assets, interest bearing
Other long-term receivables
Total fixed assets
Current assets
Other receivables
Cash and bank
Total current assets
TOTAL ASSETS
Shareholders' equity and liabilities
Shareholders' equity
Provisions
Interest-bearing provisions
Long-term liabilities
Liabilities to Group companies
Total provisions and long-term liabilities
Current liabilities
Non-interest-bearing liabilities
3,467 3,467 3,467
7 7 7
9 10 2
3,483 3,484 3,476
- 8 0
5 0 7
5 8 7
3,488 3,492 3,483
1,388 1,464 1,407
10 8 10
2,087 2,016 2,064
2,097 2,024 2,074
3 4 2
Total current liabilities 3 4 2
TOTAL SHAREHOLDERS' EQUITY AND LIABILITIES 3,488 3,492 3,483

Key figures

Quarterly Periods
2012 2011
Jan Oct July April Jan
SEK m unless otherwise specified March Dec Sept June March
Sales revenue 1,479 1,855 1,891 1,755 1,377
Operating profit, (EBITDA)1) 29 110 211 174 15
Operating profit, (EBITA)2) –8 65 172 135 –24
Depreciation/amortisation and write-downs 37 45 40 39 39
Operating profit, (EBIT)3) –8 65 172 135 –24
Operating profit, (EBIT), excluding one-off items 30 107 172 135 –7
After tax result –46 –5 88 60 –52
Total comprehensive income –47 –128 86 153 –75
Operating margin (EBITA), %4) –0.5 3.5 9.1 7.7 –1.7
Operating margin (EBIT), %5) –0.5 3.5 9.1 7.7 –1.7
Operating margin (EBIT), excluding one-off items, % 2.0 5.8 9.1 7.7 –0.5
Undiluted average number of shares, (000's) 75,332 75,332 75,332 75,332 75,332
Diluted average number of shares, (000's)6) 75,332 75,332
75,332 75,332 75,332
Undiluted number of shares, (000's) 75,332 75,332 75,332 75,332 75,332
Diluted number of shares, (000's)6) 75,332 75,332 75,332 75,332 75,332
Undiluted earnings per share, SEK7) –0.61 –0.07 1.17 0.80 –0.69
Diluted earnings per share, SEK8) –0.61 –0.07 1.17 0.80 –0.69
Cash flow from operating activities –90 252 115 217 –239
Cash flow from operating activities per share, SEK9) –1.19 3.35 1.54 2.88 –3.17
Total assets 6,513 6,479 7,207 7,122 6,674
Net debt10) 1,932 1,747 1,945 2,043 2,097
Net debt/equity ratio, times11) 0.7 0.6 0.7 0.7 0.8
Equity 2,652 2,699 2,827 2,758 2,680
Undiluted equity per share, SEK12) 35.20 35.83 37.53 36.61 35.58
Diluted equity per share, SEK13) 35.20 35.58
35.83 37.53 36.61
Equity/asset ratio, %14) 40.7 41.7 39.2 38.7 40.2
Return on equity, %15) 3.6 3.3 0.4 1.3 0.1
Return on capital employed, %16) 7.5 7.1 5.0 5.6 4.7
Return on operating capital, %17) 7.8 7.4 5.2 5.8 4.8
Return on operating capital, excluding one-off items, % 9.5 8.7 7.8 8.5 7.9
Return on total assets, %18) 5.5 5.2 3.6 4.1 3.5
Interest coverage ratio, times19) –0.2 1.5 4.1 3.4 –0.6
No. of employees at close of period20) 4,344 4,347 4,491 4,487 4,395

*) Operating profit (EBITA) reported excluding one-off items, as reported originally.

Definitions

  • 1) The operating profit (EBITDA) comprises results before depreciation and before consolidated amortisation of surplus value on intangible assets.
  • 2) The operating profit (EBITA) comprises results following depreciation but before consolidated amortisation of surplus value on intangible assets.
  • 3) The operating profit (EBIT) comprises results before financial items and tax.
  • 4) The operating margin (EBITA) has been calculated as operating profit (EBITA) as a percentage of sales revenue during the period.

  • 5) The operating margin (EBIT) has been calculated as operating profit (EBIT) expressed as a percentage of sales revenue during the period.

  • 6) Calculation of the dilution from warrants issued by the Company is made in accordance with IAS 33. The calculation is only made when it can be assumed that the warrants will be redeemed, i.e. when the conversion price for the shares is lower than the average share price for the period.
  • 7) After tax result in relation to the undiluted average number of outstanding shares.

  • 8) After tax result in relation to the diluted average number of outstanding shares.

  • 9) Cash flow from operating activities in relation to the undiluted average number of outstanding shares during the period.
  • 10) The net debt consists of interest bearing liabilities and assets, as well as cash and bank.
  • 11) The net debt/equity ratio is expressed as the net debt in relation to shareholders' equity.
Full-year Periods
2010 2009 2008 2007 2011 2010 2009 2008 2007
Oct July April Jan Oct July April Jan Jan Jan
Dec Sept June March Dec Sept June March March March
1,697 1,881 1,715 1,234 1,602 1,825 1,821 1,771 2,129 1,972 6,878 6,527 7,019 9,840 9,280
112 247 134 72 92 165 142 80 262 237 511 565 479 1,388 1,512
76 206 92 27 37 113 88 27 209 188 348 401 265 1,172 1,318
203
146 42 45 47 57 56 56 56 55 52 163 280 225 225
–35 205 89 25 34 110 85 25 207 185 348 284 254 1,163 1,309
75 212 110 –50 34 145 97 25 207 185 407 347 301 1,279 1,309
901
–86 114 27 –28 5 37 13 –21 117 112 91 27 34 723
–128 13 –26 –157 29 –150 53 –74 80 208 36 –298 –142 1,124 1,035
4.5 11.0 5.4 2.2 2.3 6.2 4.8 1.5 9.8 9.5 5.1 6.1 3.8 11.9 14.2
14.1
–2.1 10.9 5.2 2.0 2.1 6.0 4.7 1.4 9.7 9.4 5.1 4.4 3.6 11.8
4.4 11.3 6.4 –4.1 2.1 7.9 5.3 1.4 9.7 9.4 5.9 5.3 4.3 13.0
75,332 75,332 75,332 74,810 74,772 74,772 74,772 74,772 78,708 78,708 75,332 75,203 74,772 77,548
75,398 75,332 75,332 74,810 74,772 74,772 74,772 74,772 78,708 78,708 75,332 75,203 74,772 77,548
75,332 75,332 75,332 75,332 74,772 74,772 74,772 74,772 78,708 78,708 75,332 75,332 74,772 74,772
75,398 75,332 75,332 75,332 74,772 74,772 74,772 74,772 78,708 78,708 75,332 75,332 74,772 74,772
–1.14 1.51 0.36 –0.37 0.07 0.49 0.17 –0.28 1.49 1.42 1.21 0.36 0.45 9.32
–1.14 1.51 0.36 –0.37 0.07 0.49 0.17 –0.28 1.49 1.42 1.21 0.36 0.45 9.32
324 172 67 –172 245 329 332 –187 17 –157 345 391 719 673
4.30 2.28 0.89 –2.30 3.28 4.40 4.44 –2.50 0.22 –1.99 4.58 5.20 9.62 8.68
6,570 7,275 7,482 7,206 7,442 7,781 8,226 8,492 7,652 7,490 6,479 6,570 7,442 8,625
1,856 2,104 2,243 2,286 2,422 2,600 2,906 3,004 2,270 2,812 1,747 1,856 2,422 2,774
0.7 0.7 0.8 0.8 0.8 0.9 0.9 0.9 0.7 1.2 0.6 0.7 0.8 0.8
2,755 2,882 2,869 2,889 3,003 2,969 3,119 3,272 3,049 2,398 2,699 2,755 3,003 3,346
36.57 38.26 38.08 38.35 40.16 39.71 41.71 43.76 38.74 30.47 35.83 36.57 40.16 44.75
36.54 38.26 38.08 38.35 40.16 39.71 41.71 43.76 38.74 30.47 35.83 36.57 40.16 44.75
41.9 39.6 38.3 40.1 40.4 38.2 37.9 38.5 39.8 32.0 41.7 41.9 40.4 38.8
0.9 4.0 1.4 0.9 1.1 2.4 10.5 18.6 33.8 28.9 3.3 0.9 1.1 23.4
5.5 6.6 4.7 4.5 4.3 5.4 10.9 16.0 24.4 20.0 7.1 5.5 4.3 20.0
5.6 6.7 4.7 4.5 4.3 5.6 11.2 16.9 25.3 20.8 7.4 5.6 4.3 20.7
6.9 5.8 4.4 4.0 5.1 8.1 13.4 18.8 25.3 21.7 8.7 6.9 5.1 22.8
3.4 11.6 17.5 14.4 5.2 4.1 3.3 14.3
4.1 4.9 3.5 3.3 4.0 8.0
–0.7 4.4 2.0 0.6 1.0 3.1 2.5 0.1 5.0 5.3 2.1 1.6 1.8 6.1
4,381 4,485 4,444 4,394 4,435 4,714 4,898 4,981 5,206 4,930 4,347 4,381 4,435 5,291
  • 12) Shareholders' equity in relation to the outstanding undiluted number of shares at the end of the period.
  • 13) Shareholders' equity in relation to the outstanding diluted number of shares at the end of the period.
  • 14) The equity ratio has been calculated as shareholders' equity as a percentage of total assets according to the balance sheet.
  • 15) Return on equity comprises the after-tax profit (rolling twelve-month value), as a percentage of the weighted average shareholders' equity** excluding shares without controlling interests.
  • 16) The return on capital employed comprises the pre-tax result plus financial items plus financial costs (rolling twelve-month value) as a percentage of capital employed**. Capital employed refers to total assets less noninterest-bearing provisions and liabilities.
  • 17) Return on operating capital comprises the operating profit (EBIT, rolling twelve months) as a percentage of average operating capital**. Operating capital refers to the total net debt and shareholders' equity.
  • 18) The return on (total) assets comprises the profit after financial items (EBT) plus financial costs (rolling twelve months) as a percentage of average total assets**.
  • 19) The interest coverage ratio has been calculated as the profit after financial items plus financial expenses in relation to financial expenses.
  • 20) The number of employees at the end of the period consists of the number of employees converted to full-time positions.

Notes

NOTE 1 ACCOUNTING PRINCIPLES

The consolidated accounts for the first quarter of 2012, as for the annual accounts for 2011, have been prepared in accordance with the International Financial Reporting Standards (IFRS) as adopted by the EU, the Annual Accounts Act and the Swedish Financial Reporting Board RFR 1, Supplementary Accounting Rules for Groups.

This quarterly report has been prepared in accordance with IAS 34.

The Group uses the same accounting policies as described in the Annual Report for 2011. None of the new or revised standards, interpretations and improvements that have been adopted by the EU and that must be applied from 1 January 2011 have had an effect on the Group.

The parent company's financial statements are prepared in accordance with the Swedish Annual Accounts Act (ÅRL) and RFR 2, Accounting for legal entities, and according to the same principles that were applied to the Annual Report for 2011.

NOTE 2 EFFECTS OF CHANGES IN ACCOUNTING ESTIMATES

Significant estimates and assumptions are described in Note 4 in the Annual Report for 2011.

There have not been any changes made to anything that could have a material impact on the interim report.

NOTE 3 OPERATING SEGMENTS

Lindab's operations are managed and reported by business area, which is consistent with the segmentation.

The Ventilation business area offers duct systems and accessories, as well as indoor climate solutions for ventilation, cooling and heating. The Building Components business area offers steel products and systems for roof drainage, roof and wall cladding, as well as steel profiles for wall, roof and beam constructions. The Building Systems business area offers complete pre-engineered steel building systems. Solutions comprise the entire outer shell with frames, walls, roofs and accessories. The operating segment "Other" comprises parent company functions including Group Treasury.

Information about revenues from external customers, operating profit and the pre-tax result by operating segment is shown in the tables on page 7.

Revenues from other segments total small amounts and a breakdown of this sum by segment therefore does not offer any additional value.

Inter-segment transfer pricing is determined on an arms-length basis i.e. between parties that are independent of one another, are well informed and have an interest in the implementation of the transaction. Assets and investments are reported wherever the asset is located.

No changes have occurred in the fundamentals for segmentation or in the calculation of the segment's profit since the last Annual Report was issued.

Assets per segment that have changed by more than ten percent compared with the end of 2011 are shown below:

  • Ventilation: No significant changes.
  • Building Components: Other liabilities have decreased by 21 percent since the start of the year.
  • Building Systems: No significant changes.

NOTE 4 TRANSACTIONS WITH RELATED PARTIES

The extent of transactions with related parties are described in note 29 of the 2011 Annual Report.

During the year, no transactions have taken place between Lindab and related parties that have had a significant impact on the company's position and results.

NOTE 5 SPECIFICATION OF ONE-OFF ITEMS Reporting period outcome

Quarter Building Building Other Operating profit
(EBIT) incl.
Operating profit
(EBIT) excl.
Current year Ventilation Components Systems operations Total one-off items one-off items
1/2012 –16 - –19 –3 –38 –8 30
Total –16 - –19 –3 –38 –8 30
Operating profit (EBIT) incl. one-off items, acc. 2012 50 –12 –29 –17 –8
Operating profit (EBIT) excl. one-off items 66 –12 –10 –14 30
The previous year, acc. reporting period
1/2011 –17 - - - –17 –24 –7
2/2011 - - - - - 135 135
3/2011 - - - - - 172 172
4/2011 –6 –20 –16 - –42 65 107
Total –23 –20 –16 - –59 348 407
Operating profit (EBIT) incl. one-off items, acc. 2011 198 172 22 –44 348
Operating profit (EBIT) excl. one-off items 221 192 38 –44 407

Operating profit (EBIT) has been adjusted by the following one-off items per quarter:

1/2012 SEK –38 m relating to restructuring costs resulting from the cost saving programme that was announced on 10 January 2012.

1/2011 SEK –17 m regarding the transfer of Ventilation's production in St. Petersburg, Russia, to Tallinn, Estonia, and the change of business area manager. 4/2011 SEK –22 m relating to the cost-reduction programme and SEK –20 m relating the change in management for the Building Systems business area, and

for the write-down of assets in production units in the CEE.

The interim report has been submitted following approval by the Board of Directors.

Båstad 26 April 2012

David Brodetsky President and CEO

The report has not been subjected to an audit by Lindab's auditors.

2012/2013 financial reporting dates

Annual General Meeting 2012 9 May 2012 Interim Report January–June, Q2 17 July 2012 Interim Report January–September, Q3 26 October 2012 Year-End Report 2012 February 2013 Annual Report 2012 March/April 2013

For further information please contact:

David Brodetsky, CEO Per Nilsson, CFO Phone +46 (0) 431 850 00 Phone +46 (0) 431 850 00 E-mail [email protected] E-mail [email protected]

For more information please visit www.lindabgroup.com Subscribe to our customer magazine (Lindab Direct), press releases, Annual Reports and Interim Reports.

Lindab International AB

SE-269 82 Båstad Visiting address: Järnvägsgatan 41, Grevie Corporate identity number 556606-5446 Phone +46 ( 0 ) 431 850 00 Fax +46 ( 0 ) 431 850 10 E-mail [email protected] www.lindabgroup.com

The information here is that which Lindab International AB has willingly chosen to make public or that which it is obliged to make public according to the Swedish Securities Market Act and/or the Financial Instruments Trading Act. The information was made public on 27 April 2012 at 07.40.

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