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Modern Times Group A Earnings Release 2017

Jul 18, 2017

3079_ir_2017-07-18_3ca9c178-2409-4749-9d30-6c16d05e88e0.pdf

Earnings Release

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Sales up, profits up, transformation accelerated

Q2 2017 Highlights

  • Sales of SEK 4,246m (3,718) with 5% organic growth
  • Operating income up 9% to SEK 391m (360) before SEK -23m (0) of items affecting comparability
  • Total operating income of SEK 369m (360)
  • Net income from continuing operations of SEK 275m (244) and basic earnings per share of SEK $3.90(3.61)$
  • Total net income of SEK 413m (-674) including net income from discontinued operations of SEK 138m (-918), and total basic earnings per share of SEK 5.62 (-10.70)
  • Net debt of SEK 2,212m (1,796) equivalent to 1.7 trailing 12 month EBITDA before IAC

Financial Overview

(SEKm) Q 2 2017 Q 2 2016 H 1 2017 H 1 2016 Full year
2016
Continuing operations
Net sales 4,246 3,718 7,951 7,045 14,999
Organic growth 5.0% 2.5% 6.8% 3.0% 5.8%
Acquisitions/divestments 6.4% 4.4% 3.6% 3.3% 0.4%
Changes in FX rates 2.8% $-2.1%$ 2.6% $-2.0%$ $-0.2%$
Change in reported net sales 14.2% 4.8% 12.9% 4.3% 7.0%
Operating income before IAC 391 360 528 502 1,060
Operating margin before IAC 9.2% 9.7% 6.6% 7.1% 7.1%
Items affecting comparability $-23$ $-23$
Operating income 369 360 506 502 1,060
Net income 275 244 359 355 744
Basic earnings per share (SEK) 3.90 3.61 5.12 5.26 10.99
Cash flow from operations 355 222 499 288 674
Discontinued operations
Net income 1 138 $-918$ 172 $-979$ $-853$
Total operations
Net income 413 $-674$ 531 $-624$ $-109$
Basic earnings per share (SEK) 5.62 $-10.70$ 7.06 $-10.16$ $-3.19$
Net debt 2,212 1,796 2,212 1,796 2,186

1 Discontinued operations consist of MTG's businesses in the Czech Republic, the Baltics, Africa (excluding Trace) and, for 2016, MTG's interest in CTC Media, Inc.

The figures for continuing operations have been restated - please see page 11 for further information. Alternative performance measures used in this report are explained and reconciled on pages 21-24.

President & CEO's comments

5% organic sales growth for continuing operations

This was the fourth consecutive quarter of at least 5% organic sales growth, and the first without the discontinued Czech, Baltic and African businesses. The 14% reported growth for our continuing operations also included two months of InnoGames sales after we increased our shareholding to 51% from May. Our organic sales growth was driven by another stand-out performance by our Nordic Entertainment business – up 8% - with higher advertising and subscription prices, the further development of both Viaplay and Viafree, and the positive impact of partnership agreements with both content owners and distributors. We expect more than 40% organic esports sales growth in the second half of the year, given the significant weighting of the esports events calendar to the coming six month period and the signing of new commercial agreements. MTGx's organic growth in Q2 reflected the different events calendar this year.

9% profit growth for continuing operations

The increase in profits was primarily driven by healthy incremental margins for our Nordic business profits up 15% - and the positive contribution from InnoGames. Our objective is to deliver profitable full year growth for the Nordic Entertainment segment and for the Group's continuing operations, and we now expect to deliver a first quarterly profit for MTGx in the fourth quarter of this year.

The transformation continues

The shift in consumer video consumption towards on demand and online entertainment products, such as streaming services, esports and gaming, has continued at a rapid pace. We remain very well positioned to benefit from this trend to digital and mobile consumption with our Nordic streaming services, such as Viaplay and Viafree, and our global esports and gaming operations, such as Turtle and InnoGames. At the same time, our linear TV and radio products continue to offer very attractive returns on investment for advertisers, and the unique consumer content offering provided by our linear pay-TV channels is more broadly available than ever. We are one of the few entertainment companies to have integrated on and offline, linear and on demand, fixed and mobile products.

We have also continued to execute on our strategic transformation by completing the divestment of our Czech operation, stepping up our shareholding in InnoGames, and announcing the acquisition of Kongregate, which will give even greater scale to our high growth and profitable online gaming vertical. We have also continued to invest into original drama production, key sports rights such as the Champions League and Ice Hockey World Championship, new virtual reality app Viareal, and as a founding shareholder in the World Boxing Super Series. In addition, our capital allocation included paying out our highest ever cash dividend in Q2. Our markets are at the forefront of the industry transformation, and our products are better positioned than ever to shape the future of entertainment.

Jørgen Madsen Lindemann President & Chief Executive Officer

"Another quarter of organic sales growth and higher profits. We are delivering on our strategic transformation and our products are better positioned than ever to benefit from the changes in consumer behaviour."

Significant Events during and after the quarter

13 April – MTG original TV production gets US network deal

MTG announced that Swedish Dicks, the first Nordic TV title to be distributed worldwide by global content leader Lionsgate, will be shown on U.S. network Pop TV that reaches over 80 million households. The deal includes both the first and upcoming second seasons of the record-breaking show. The second season begins filming in Los Angeles in summer 2017.

24 April – MTG completes sale of Czech TV shareholding

MTG completed the sale of its 50% shareholding in FTV Prima Holding to Denemo Media for a total cash consideration of EUR 116m (approximately SEK 1,110m).

2 May – MTG increases ownership in online games developer InnoGames

MTG increased its ownership in InnoGames, the developer of browser and mobile games, to 51%. MTG announced its initial 21% investment in Hamburg-based InnoGames in October 2016. MTG invested EUR 82.6m for the additional shares, based on the same enterprise value of EUR 260m for 100% of the business as for the original investment. MTG has fully consolidated InnoGames with effect from 1 May.

9 May & 11 May & 24 May – MTG secures key sports rights

MTG reinforced its unrivalled position as the pan-Nordic home of live football coverage by securing the Scandinavian media rights to the UEFA Champions League until 2021 as well as the Nordic media rights to the FA Cup, the EFL Cup and the EFL Championship on a long-term deal well into the next decade. MTG then announced an agreement to share the exclusive Swedish media rights to the IIHF Ice Hockey World Championship between 2018 and 2023, with the Championship being shown exclusively on MTG's linear channels and Viaplay in 2018, 2020 and 2022.

12 June - MTG provides restated financials

MTG's transformation from a traditional national broadcaster into a global digital entertainer accelerated during 2016 and included both acquisitions and disposals. As previously announced, the Czech, Baltic and African (excluding Trace) operations are now reported as 'discontinued operations' and historical numbers have been restated.

20 June – MTG to acquire games publisher & developer Kongregate

MTG announced the acquisition of 100% of U.S. games publisher and developer Kongregate Inc. from current owner GameStop Corp. for an Enterprise Value of USD 55m. The company grew its net sales by 38% in 2016 to USD 35m and is expected to grow its revenues to at least USD 50m in 2017, with an EBITDA margin of approximately 10%. The transaction is subject to regulatory approval and completion of certain other closing conditions.

A full list of MTG announcements can be found at www.mtg.com.

Group performance

Net sales

Sales were up 14% on a reported basis to SEK 4,246m (3,718). The organic growth of 5% included growth for all four business segments. FX contributed 3% to the reported growth and reflected the appreciation of the Euro, the Danish and Norwegian Krona. Acquisitions and divestments contributed a further 6% and primarily comprised the consolidation of InnoGames from 1 May.

Operating expenditure

Operating expenditure was up 12% at constant FX and driven primarily by increased sports rights investments in the Nordics, the ongoing investment in MTG's digital expansion, and the consolidation of InnoGames. These were partly offset by transformation savings. Depreciation and amortisation charges increased to SEK 75m (49), and mainly reflected the inclusion of amortisation charges relating to the purchase price allocation for InnoGames.

Operating profit and items affecting comparability

Operating profit before IAC was up 9% to SEK 391m (360), with an operating margin of 9.2% (9.7). The increase was driven by the performance of the Nordic Entertainment business and the consolidation of InnoGames from May.

Items affecting comparability amounted to SEK 23m (0) and comprised a non-cash charge mainly relating to the accounting for previously capitalised transaction costs when InnoGames became a fully consolidated subsidiary rather than an associated company after the increase in ownership from 21% to 51% in May. Total operating profits therefore amounted to SEK 369m (360).

1 Quarterly fluctuations reflect seasonality of advertising markets. Please refer to page 22 for Alternative Performance Measures

Net financials and Net income

Net interest and other financial items totalled SEK -18m (-28) and mainly comprised the non-cash discounting of option and earn-out liabilities at fair value. Net income from continuing operations amounted to SEK 275m (244), and basic earnings per share totalled SEK 3.90 (3.61).

Discontinued operations

The discontinued operations line consists of MTG's businesses in the Czech Republic, the Baltics and Africa (excluding Trace) and, in addition for 2016, MTG's interest in CTC Media, Inc. Net income from discontinued operations amounted to SEK 138m (-918) in the quarter and included a net capital gain of SEK 90m from the completion of the divestment of the Czech operations. The completion of the sale of the Baltic and Tanzanian operations is subject to regulatory approvals. Total basic earnings per share amounted to SEK 5.62 (-10.70).

Segmental performance

Nordic Entertainment

Sales & profits up

(SEKm) Q 2 2017 Q 2 2016 H 1 2017 H 1 2016 Full year
2016
Net sales 3,003 2,715 5,914 5,292 11,139
of which Free-TV & Radio 1,319 1,202 2,523 2,311 4,866
of which Pay-TV 1,684 1,513 3,391 2,981 6,272
Costs $-2,538$ $-2,309$ $-5,150$ $-4,641$ -9,768
Operating income 465 406 764 651 1,370
Operating margin 15.5% 14.9% 12.9% 12.3% 12.3%
Net sales growth $y$ -o-y
Organic growth 8.4% 2.4% 9.5% 2.6% 6.2%
Acquisitions/divestments 0.0% 0.0% 0.0% 0.0% 0.0%
Changes in FX rates 2.2% $-1.6%$ 2.2% $-1.8%$ 0.0%
Reported growth 10.6% 0.7% 11.7% 0.8% 6.2%

Sales were up 8% on an organic basis. Viaplay was the main driver of growth, and total sales were up in all four countries.

Operating costs increased due to the investments in sports rights and the expansion of Viaplay, as well as the appreciation of the US dollar. These were partly offset by the transformation savings. Operating income amounted to SEK 465m (406), with an operating margin of 15.5% (14.9).

Free-TV and radio sales were up 10% on a reported basis, with higher sales in all three markets. The Swedish TV advertising market is estimated to have grown, while the Danish and the Norwegian markets are estimated to have declined. The Danish TV audience share was up y-o-y, while the Swedish and Norwegian shares were down. The Swedish listening share was up y-o-y while the Norwegian share was down.

Pay-TV sales were up 11% on a reported basis following continued Viaplay subscriber intake and the previously introduced price rises. When excluding Viaplay, the subscriber base was down q-o-q but satellite ARPU was up y-o-y.

International Entertainment

Sales up & profits slightly down
---------------------------------- -- -- -- -- --
(SEKm) Q 2 2017 Q 2 2016 H 1 2017 H 1 2016 Full year
2016
Net sales 308 284 571 531 1,102
Costs $-257$ $-229$ $-500$ -458 -954
Operating income 50 55 71 73 148
Operating margin 16.4% 19.2% 12.4% 13.7% 13.4%
Net sales growth $y$ -o-y
Organic growth 5.1% 20.9% 4.9% 18.3% 15.4%
Acquisitions/divestments $-1.2%$ $-56.8%$ $-0.8%$ -54.0% $-47.2%$
Changes in FX rates 4.5% 0.1% 3.3% -0.4% 0.7%
Reported growth 8.4% -35.8% 7.5% $-36.1%$ -31.0%

Sales were up 5% on an organic basis. The Bulgarian operation continues to perform well and reported double-digit sales and profit growth. The Bulgarian audience share was down y-o-y and the TV advertising market is estimated to have been stable. Trace's sales were impacted by the termination of certain carriage and events agreements. Trace's profitability was also impacted by investments in the roll-out of TracePlay, as well as bad-debt write-downs. Operating income amounted to SEK 50m (55) with an operating margin of 16.4% (19.2).

The sale of the Czech operation was completed during the quarter while the sale of the Baltic and Tanzanian businesses are yet to close. The Czech, Baltic and African (excluding Trace) operations are now reported as 'discontinued operations'.

MTG Studios

Profitability impacted by lower license sales

(SEKm) Q 2 2017 Q 2 2016 H 1 2017 H 1 2016 Full year
2016
Net sales 463 448 786 786 1,777
Costs $-445$ $-413$ $-783$ $-765$ $-1,696$
Operating income 19 35 3 22 81
Operating margin 4.1% 7.8% 0.4% 2.8% 4.6%
Net sales growth $y$ -o-y
Organic growth 1.4% 0.0% $-1.5%$ 3.7% 2.2%
Acquisitions/divestments 0.0% 0.0% 0.0% 0.0% 0.0%
Changes in FX rates 2.0% $-4.3%$ 1.5% -4.3% $-2.4%$
Reported growth 3.4% $-4.3%$ 0.0% $-0.6%$ $-0.1%$

Sales were up 1% on an organic basis due to the combination of continued strong demand for scripted drama formats with weaker demand for non-scripted content. Operating income amounted to SEK 19m (35) with an operating margin of 4.1% (7.8). As previously announced, the Q2 2016 result included a significant contribution from the sale of licenses to a number of Strix formats.

MTGx

Consolidation of InnoGames and continued investments

(SEKm) Q 2 2017 Q2 2016 H 1 2017 H 1 2016 Full year
2016
Net sales 610 360 902 608 1,326
Costs $-663$ -408 $-1,042$ -706 $-1,577$
Operating income $-53$ -48 $-141$ -98 $-251$
Operating margin $-8.7%$ $-13.4%$ $-15.6%$ $-16.1%$ $-18.9%$
Net sales growth $y$ -o-y
Organic growth 2.8% $\qquad \qquad$ 12.4%
Acquisitions/divestments 72.4% - 46.6%
Changes in FX rates 7.1% - 6.1%
Change in presentation of prize money $-12.7%$ - $-16.7%$
Reported growth 69.6% 48.3% 194.3%

Sales were up 70% on a reported basis, which primarily reflected the full consolidation of InnoGames from 1 May. InnoGames has continued to develop ahead of plan in terms of both sales and profits, with 32% sales growth and 48% operating profit growth in Q2 (when excluding the MTG purchase price allocation). Please see page 20 for detailed InnoGames figures as if MTG had fully consolidated the company since the beginning of the year.

The segment organic growth reflected the lower number of esports events in the quarter when compared to last year. The events schedule for both Turtle and DreamHack is substantially weighted to the second half of the year in 2017, and the esports operations will also benefit from new agreements with Intel, Facebook and Twitter, amongst others. As in Q1, the reported growth rate also reflected the exclusion of prize money for third party events from the sales and costs lines. Historical figures have not been restated but Q216 and FY16 sales would have been SEK 25m and SEK 98m lower, respectively, if presented on this basis.

Splay reported further high levels of growth in Q2, while Zoomin's sales continued to be impacted by lower online advertising prices and the impact of advertiser focus on brand-safety.

Operating income improved from SEK -88m in Q1 to -53m (-48) in Q2 and included a SEK 36m positive contribution from InnoGames, as well as SEK 10m of M&A costs mainly related to the acquisition of Kongregate.

Financial Review

Cash flow from continuing operations

Cash flow from operations before changes in working capital amounted to SEK 355m (222) in the quarter. Depreciation and amortisation charges totalled SEK 75m (49). The Group reported a SEK 241m (569) change in working capital in the quarter due to the normal seasonality pattern, and content investments. Last year's cash flow was affected by higher payments relating to the restructuring programme. Net cash flow from operations totalled SEK 596m (791).

Investing activities

Group capital expenditure on tangible and intangible assets totalled SEK 85m (88). Acquisitions amounted to SEK 596m (34), mainly related to the acquisition of 30% of the shares in InnoGames. Proceeds from sale of shares in subsidiaries amounted to SEK 1,106m (0) related primarily to the sale of Prima, Czech Republic. Total cash flow relating to investing activities amounted to SEK 419m $(-123)$ .

Financing activities

Cash flow from financing activities amounted to SEK 673m (-975). Total borrowings increased by SEK 1,463m (-179) in the quarter to SEK 4,589m (2,859).

The net change in cash and cash equivalents therefore amounted to SEK 1,688m (-307) in the quarter. The Group had cash and cash equivalents of SEK 2,167m (887) at the end of the period. The cash will be used for coming content payments and the acquisition of Kongregate. The SEK 197m of cash and cash equivalents related to the Baltic operations is reported as assets held for sale.

Net debt

The Group's net debt position, which is defined as the sum of short- and long-term interest bearing liabilities less total cash and interest bearing assets, amounted to SEK 2,212m (1,796) at the end of the period and included net cash in assets held for sale.

Related party transactions

Related party transactions are of the same character and of similar amounts as the transactions described in the 2016 Annual Report.

Parent Company

Modern Times Group MTG AB is the Group's parent company and is responsible for Group-wide management, administration and financing.

(SEKm) Q 2 2017 Q2 2016 H 1 2017 H 1 2016 Full year
2016
Net sales 10 9 20 25 45
Net interest and other financial terms 96 15 148 115 234
Income before tax and appropriations 38 -50 39 4

The increase in net interest and other financial items in the quarter reflected dividends from subsidiaries and FX items. The parent company had cash and cash equivalents of SEK 1,731m (865) at the end of the period, compared to SEK 606m at the end of Q4 2016. SEK 5,820m (5,853) of the SEK 5,820m total available credit facilities was unutilised at the end of the period.

The total number of shares outstanding at the end of the period was 66,724,939 (66,664,861) and excluded the 865,000 Class C shares and 57,185 Class B shares held by MTG in treasury. The total number of issued shares did not change during the period.

Other Information

Corporate Responsibility Review

MTG undertook its annual Environmental Social Governance roadshow with its largest shareholders during the quarter, and has received positive feedback on the 2016 CR Report and the implementation of its 2016 CR strategy, as well as its ongoing proactive approach. MTG has also now completed its CR audit together with external auditor Ethos International, which reviewed the content production value chain in particular, and identified areas for improvement by assessing processes and governance mechanisms, in line with MTG's focus on responsible content and sustainable supply chain management. Diversity and equality training programmes for local management are being rolled out across the Group, in order to ensure that MTG reaches its strategic objective of a 50/50 gender split amongst its management teams by 2020. MTG adopted this sustainable development goal for gender equality in 2016 and is also currently reviewing the other SDGs. MTG also made its 2017 submissions during Q2 for the 2017 Dow Jones Sustainability Indices and Carbon Disclosure Project.

Accounting policies

This Interim report has been prepared according to 'IAS 34 Interim Financial Reporting' and 'The Annual Accounts Act'. The interim report for the parent company has been prepared according to the Annual Accounts Act - Chapter 9 'Interim Report'.

The Group's consolidated accounts and the parent company accounts have been prepared according to the same accounting policies and calculation methods as were applied in the preparation of the 2016 Annual Report.

IFRS 9 Financial items and IFRS 15 Revenue from Contracts with Customers is effective from 1 January 2018. The work with assessing the impact on the Group is ongoing, but so far it is judged to be without any significant effect on the Group's accounts.

The Czech, Baltic and African (excluding Trace) operations are reported as discontinued operations as a consequence of the completion of the divestment of the Czech operations (Prima) and the agreement to sell the Baltic and African operations (pending regulatory approval). Net income and net change in cash from discontinued operations have been reported on separate line items in in the consolidated income statement and the consolidated statement of cash flow respectively. The consideration received for the divestment of Prima is included in cash flow from continuing operations in the line Proceeds from sales of shares. Assets and liabilities related to the named operations are reported on the line items Assets held for sale and Liabilities related to assets held for sales in the consolidated balance sheet. 2016 and Q1 2017 has been fully restated. For information purposes also Net sales and Operating income have been restated for 2015. For details see financial fact sheet with restated numbers at www.mtg.com.

Risks & uncertainties

Significant risks and uncertainties exist for the Group and the parent company. These factors include the prevailing economic and business environments in some of the markets; commercial risks related to expansion into new territories; other political and legislative risks related to changes in rules and regulations in the various territories in which the Group operates; exposure to foreign exchange rate movements, and the US dollar and Euro linked currencies in particular; and the emergence of new technologies and competitors. The increasing shift towards online viewing and platforms could also potentially make the Group a target for cyber-attacks, intrusions, disruptions or denials of service. Risks and uncertainties are also described in more detail in the 2016 Annual Report, which is available at www.mtg.com.

The Board of Directors and the Chief Executive Officer certify that this interim report provides a true and fair overview of the Group and parent company's operations, performance and financial positions for the period, and describes the material risks and uncertainties facing the Group companies and parent company.

Stockholm, 18 July 2017

David Chance Chairman of the Board Joakim Andersson Non-Executive Director

Natalie Tydeman Non-Executive Director Donata Hopfen Non-Executive Director

Simon Duffy Non-Executive Director

John Lagerling Non-Executive Director

Jørgen Madsen Lindemann President & CEO

This report has not been reviewed by the Group's auditors.

Consolidated income statement

(SEKm) Q2 2017 Q2 2016 H 1 2017 H 1 2016 Full year
2016
Continuing operations
Net sales 4,246 3,718 7,951 7,045 14,999
Cost of goods and services $-2,648$ $-2,411$ $-5,128$ $-4,612$ $-9,917$
Gross income 1,598 1,307 2,822 2,433 5,082
Selling expenses $-376$ $-259$ -667 $-500$ $-1,054$
Administrative expenses $-822$ -689 $-1,628$ $-1,391$ $-2,967$
Other operating income 14 10 33 16 58
Other operating expenses $-27$ -5 -46 -50 -56
Share of earnings in associated companies and joint ventures 4 -3 14 -6 -3
Items affecting comparability $-23$ $-23$
Operating income 369 360 506 502 1,060
Net interest -6 -3 $-12$ -9 -18
Other financial items $-12$ -25 $-22$ -38 -63
Income before tax 351 331 472 455 980
Tax $-76$ -87 $-113$ -100 -236
Net income for the period, continuing operations 275 244 359 355 744
Discontinued operations
Prima, Baltics and Africa 138 84 172 93 219
CTC Media $-1,002$ $-1,072$ $-1,072$
Net income for the period, discontinued operations 138 -918 172 -979 -853
Total net income for the period 413 $-674$ 531 $-624$ -109
Net income for the period, continuing operations
attributable to:
Equity holders of the parent 260 241 342 351 733
Non-controlling interest 15 3 17 4 12
Net income for the period 275 244 359 355 744
Total net income for the period attributable to:
Equity holders of the parent 375 $-713$ 471 -677 $-213$
Non-controlling interest 38 40 60 53 104
Total net income for the period 413 $-674$ 531 $-624$ $-109$
Continuing operations
Basic earnings per share (SEK) 3.90 3.61 5.12 5.26 10.99
Diluted earnings per share (SEK) 3.87 3.61 5.09 5.25 10.96
Total
Basic earnings per share (SEK) 5.62 $-10.70$ 7.06 $-10.16$ $-3.19$
Diluted earnings per share (SEK) $-10.70$ $-10.16$ $-3.19$
5.59 7.02
Number of shares
Shares outstanding at the end of the period 66,724,939 66,664,861 66,724,939 66,664,861 66,663,816
Basic average number of shares outstanding 66,690,683 66,657,876 66,677,324 66,646,983 66,655,996
Diluted average number of shares outstanding 67,070,589 66,752,333 67,059,668 66,734,381 66,826,825

Condensed consolidated statement of comprehensive income

Full year
(SEKm) Q 2 2017 Q 2 2016 H 1 2017 H 1 2016 2016
Net income, continuing operations 275 244 359 355 744
Other comprehensive income
Items that are or may be reclassified to profit or loss net of
tax:
Currency translation differences $-17$ 72 $-37$ 34 111
Cash flow hedge $-84$ 95 $-131$ $-15$ 32
Other comprehensive income, continuing operations $-102$ 167 $-168$ 19 144
Total comprehensive income, continuing operations 173 411 190 374 888
Net income, discontinued operations 1 138 $-918$ 172 $-979$ $-853$
Other comprehensive income
Items that are or may be reclassified to profit or loss net of
tax:
Currency translation differences $-64$ 1,023 $-63$ 1.045 1.069
Total comprehensive income, discontinued operations 74 105 109 65 216
Total comprehensive income for the period 248 516 299 439 1,104
Total comprehensive income attributable to:
Equity holders of the parent 219 473 249 382 990
Non-controlling interest 28 43 50 57 113
Total comprehensive income for the period 248 516 299 439 1,104

' The completion of the sale of CTC Media, Inc. gave rise to a total negative non-cash impact of SEK 1,072m in the 'net income from discontinued
operations' line in Q2 2016. This was mainly due to the accumulated currency comprehensive income, and the adjustment to the fair value of the holding when compared to the balance sheet as at 31 March 2016. The translation differences have been reclassified from other comprehensive income to net in

Condensed consolidated balance sheet

(SEKm) 30 Jun 2017 30 Jun 2016 31 Dec 2016
Non-current assets
Goodwill 6,503 4,520 4,584
Other intangible assets 2,408 1,603 1,662
Total intangible assets 8,910 6,123 6,246
Total tangible assets 281 405 255
Shares and participations in associated companies 83 74 616
Interest-bearing financial receivables 12 6 6
Other financial receivables 334 138 308
Total long-term financial assets 429 218 931
Total non-current assets 9,620 6,747 7,431
Current assets
Total inventory 2,273
1
1,864 1,680
9
Interest-bearing current receivables
Other current receivables
11
5,622 5,423 5,354
Cash, cash equivalents and short-term investments 2,167 887 666
Assets held for sale 1 774 2,428 2,559
Total current assets 10,837 10,612 10,268
Total assets 20,457 17,359 17,699
Equity
Shareholders' equity 4,294 4,182 4,809
Non-controlling interest 1,316 154 207
Total equity 5,610 4,336 5,016
Long-term liabilities
Long-term borrowings 500 1,000 1,500
Other non-current interest-bearing liabilities 79 41 58
Total non-current interest-bearing liabilities 579 1,041 1,558
Provisions 1,099 937 919
Non-current liabilities at fair value 1,199 1,352 1,208
Other non-interest-bearing liabilities 66 22 23
Total non-current non-interest-bearing liabilities 2,363 2,310 2,150
Total non-current liabilities 2,942 3,351 3,707
Current liabilities
Current liabilities at fair value 151 4 134
Short-term loans 3,999 1,818 1,435
Other current interest-bearing liabilities 12 1
Other current non-interest-bearing liabilities 7,526 7,115 6,660
Liabilities related to assets held for sales 1 218 734 746
Total current liabilities 11,905 9,672 8,976
Total liabilities 14,846 13,023 12,683
Total shareholders' equity and liabilities 20,457 17,359 17,699

1 Relates to Prima, Baltic and African companies and CTC Media.

The carrying amounts are considered to be reasonable approximations of fair value for all financial assets and financial liabilities.

Condensed consolidated statement of cash flows

Full year
(SEKm) Q2 2017 Q2 2016 H1 2017 H 1 2016 2016
Cash flow from operations 355 222 499 288 674
Changes in working capital 241 569 $-199$ 4 $-204$
Net cash flow to/from operations 596 791 299 292 470
Proceeds from sales of shares 1,106 O 1,108 $\Omega$ 102
Acquisitions of subsidiaries and associates $-596$ -34 $-596$ -48 $-606$
Investments in other non-current assets $-85$ -88 $-143$ $-146$ $-308$
Other cash flow from investing activities $-6$ O 6 7 17
Cash flow used in/from investing activities 419 $-123$ 374 $-186$ $-796$
Net change in loans 1,463 $-179$ 1,595 292 427
Dividends to shareholders $-800$ $-767$ $-800$ $-767$ $-767$
Other cash flow from/to financing activities 9 $-29$ 21 $-83$ $-70$
Cash flow from/used in financing activities 673 $-975$ 816 $-558$ $-410$
Net change in cash, continuing operations 1,688 $-307$ 1,490 $-452$ $-736$
Net change in cash, discontinued operations 3 1,063 29 1,095 1,160
Total net change in cash and cash equivalents 1,691 756 1,519 643 425
Cash and cash equivalents at the beginning of the
period 481 122 666 410 410
Translation differences in cash and cash equivalents 0 -3 10
Changes in cash and cash equivalents in assets held for sale $-7$ 8 $-19$ $-164$ $-179$
Cash and cash equivalents at end of the period 2,167 887 2,167 887 666

Condensed consolidated statement of changes in equity

(SEKm) 30 Jun
2017
30 Jun
2016
31 Dec
2016
Opening balance 5,016 4,768 4,768
Net loss/income for the period 531 $-624$ $-109$
Other comprehensive income for the period $-232$ 1,064 1,213
Total comprehensive income for the period 299 439 1,104
Effect of employee share option programmes 37 11 29
Change in non-controlling interests 1,063 2 $\overline{2}$
Dividends to shareholders $-800$ $-767$ $-767$
Dividends to non-controlling interests -4 $-117$ $-120$
Closing balance 5,610 4,336 5,016

Parent company condensed income statement

(SEKm) Q2 2017 Q2 2016 H 1 2017 H 1 2016 Full year
2016
Net sales 10 9 20 25 45
Gross income 10 9 20 25 45
Administrative expenses $-68$ $-73$ $-129$ $-133$ $-275$
Operating income $-58$ $-64$ $-109$ $-108$ $-231$
Net interest and other financial items 96 15 148 115 234
Income before tax and appropriations 38 -50 39 7 4
Appropriations - 162
Tax $\overline{2}$ 5 6 $-27$
Net income for the period 40 $-45$ 40 14 139

Parent company condensed statement of comprehensive income

(SEKm) Q 2 2017 Q 2 2016 H 1 2017 H 1 2016 Full year
2016
Net income for the period 40 $-45$ 40 14 139
Other comprehensive income
Items that are or may be reclassified to profit or loss net of
tax:
Revaluation of shares at market value
Other comprehensive income for the period
Total comprehensive income for the period 40 $-45$ 40 14 139

Parent company condensed balance sheet

(SEKm) 30 Jun 2017 30 Jun 2016 31 Dec 2016
Non-current assets
Capitalised expenditure 0 1
Machinery and equipment $\Omega$ 1 0
Shares and participations 6,340 6,340 6,340
Other financial receivables 10,038 9,641 10,049
Total non-current assets 16,379 15,983 16,390
Current assets
Current receivables 212 216 707
Cash, cash equivalents and short-term investments 1,731 865 606
Total current assets 1,944 1,082 1,313
Total assets 18,322 17,065 17,703
Shareholders' equity
Restricted equity 338 338 338
Non-restricted equity 5,154 5,777 5,914
Total equity 5,492 6,115 6,252
Long-term liabilities
Interest-bearing liabilities 500 1,000 1,500
Provisions 2 4 $\overline{2}$
Non-interest-bearing liabilities 44 40 32
Total long-term liabilities 546 1,044 1,534
Current liabilities
Other interest-bearing liabilities 12,186
99
9,777
129
9,440
Non-interest-bearing liabilities
Total current liabilities
478
12,285 9,906 9,917
Total shareholders' equity and liabilities 18,322 17,065 17,703

Net Sales by business segments

(SEKm) Q1
2016
Q 2
2016
Q3
2016
Q4
2016
Full year
2016
Q1
2017
Q2
2017
Nordic Entertainment 2,577 2,715 2,734 3,113 11,139 2,911 3,003
of which Free-TV & Radio 1.108 1,202 1,147 1,409 4,866 1,204 1,319
of which Pay-TV 1,469 1,513 1,587 1,704 6,272 1,706 1,684
International Entertainment 248 284 221 350 1,102 264 308
MTG Studios 338 448 458 532 1,777 323 463
MTGx 248 360 321 397 1,326 292 610
Central operations 54 43 43 46 185 46 47
Eliminations $-139$ $-131$ $-119$ $-141$ $-530$ $-130$ $-184$
Total net sales 3,327 3,718 3,657 4,297 14.999 3,704 4,246

Net sales - External & Internal

(SEKm) Q 1
2016
Q2
2016
Q3
2016
Q4
2016
Full year
2016
Q 1
2017
Q 2
2017
Sales external customers
Nordic Entertainment 2,539 2,678 2,695 3,074 10,986 2,875 2,967
International Entertainment 248 284 221 350 1,102 264 304
MTG Studios 292 399 426 479 1,597 276 369
MTGx 247 357 315 393 1,312 290 605
Central operations 0 O 0 O 0 $\circ$
Total 3,327 3,718 3,657 4,297 14,999 3,704 4,246
Sales between segments
Nordic Entertainment 38 37 39 39 153 36 36
International Entertainment 0 0 0 O 0 4
MTG Studios 46 49 32 52 179 47 94
MTGx 2 6 4 14 2 4
Central operations 54 43 42 46 184 45 47
Total 139 131 119 141 530 130 184

Operating income by business segments

(SEKm) Q1
2016
Q2
2016
Q3
2016
Q4
2016
Full year
2016
Q1
2017
Q 2
2017
Nordic Entertainment 245 406 218 501 1,370 299 465
International Entertainment 19 55 19 56 148 21 50
MTG Studios -13 35 37 23 81 -16 19
MTGx -50 $-48$ -69 -84 $-251$ -88 $-53$
Central operations & eliminations -58 -88 $-64$ -78 $-288$ -78 -90
Total operating income before IAC 143 360 141 418 1.060 137 391
Items affecting comparability $\overline{\phantom{a}}$ - $-23$
Total operating income 143 360 141 418 1,060 137 369

Group & segment performance data

Q1 Q2 Q3 Q4 Full year Q 1 Q2
2016 2016 2016 2016 2016 2017 2017
GROUP
Organic sales growth (%) 3.5 2.5 7.2 9.3 5.8 8.7 5.0
Operating margin (%) 1 4.3 9.7 3.8 9.7 7.1 3.7 9.2
ROCE, continuing operations (%) 29 27 22 22 20 19
Net debt (SEKm) 2,688 1,796 2,100 2,186 2,439 2,212
Net debt/EBITDA 2.1 1,4 1.8 1.7 1.9 1.7
NORDIC ENTERTAINMENT
Organic sales growth (%) 2.8 2.4 11.0 9.0 6.2 10.7 8.4
Operating margin $(\%)$ 1 9.5 14.9 8.0 16.1 12.3 10.3 15.5
CSOV Sweden (15-49) 28.9 26.2 34.5 25.9 28.7 25.4 24.1
CSOV Norway (15-49) 17.8 18.0 16.0 18.1 17.5 14.1 17.6
CSOV Denmark (15-49) 20.9 23.7 21.6 23.6 22.4 22.8 24.2
Nordic subscriber base excl Viaplay
(000s)
1,007 983 992 1,001 981 956
- of which, satellite 491 480 470 456 442 432
- of which, 3rd party networks 516 503 522 544 539 525
Satellite ARPU (SEK) 5,090 5,265 5,369 5,508 5,429 5,532
INTERNATIONAL ENTERTAINMENT
Organic sales growth (%) 15.4 20.9 4.8 18.5 15.4 6.7 5.1
Operating margin $(\%)$ 1 7.5 19.2 8.5 16.1 13.4 7.8 16.4
CSOV Bulgaria (18-49) 43.4 43.0 42.0 43.3 42.9 42.6 42.4
MTG STUDIOS
Organic sales growth (%) 9.1 0.0 $-5.8$ 8.1 2.2 $-5.4$ 1.4
Operating margin $(\%)^1$ $-4.0$ 7.8 8.0 4.3 4.6 $-5.0$ 4.1
MTGx
Organic sales growth (%) 27.4 2.8
Operating margin $(\%)^1$ $-20.0$ $-13.4$ $-21.6$ $-21.1$ $-18.9$ $-30.0$ $-8.7$

Adjusted for Items affecting comparability $\bar{1}$

Acquisitions

Recognised values (SEKm) InnoGames
Total assets 1,181
Total liabilities $-495$
Goodwill 1,953
Non-controlling interests (49%) $-1,293$
Total consideration 1,346
Cash and cash equivalents in acquired businesses $-213$
Fair value previous participation (20.6%) $-545$
Cash flow from acquisition, net payment 588
Contributions from acquisitions (SEKm) Sales Q 2 Operating
income Q2
Sales YTD Operating
income YTD
InnoGames 236 36 236 39
Total MTGx segment 236 36 236 39
Contributions from acquisitions if the acquisition had occurred 1 January Sales Operating
income
InnoGames 763 82
Total MTGx segment 763 82

The Group acquired 30% of the shares in InnoGames on 30 April 2017, and holds thereby 51% of the shares. The results are reported within the Group's MTGx business segment. The purchase price allocations are preliminary as the work is still in progress. Preliminary intangible surplus values, net of deferred tax liability, were SEK 2,393m, of which goodwill was SEK 1,953m. InnoGames is now fully consolidated from 1 May 2017. Total transaction costs amount to SEK 30m. The result for the quarter included amortisations of surplus value of SEK 14m, which would have amounted to SEK 40m if the acquisition had occurred on 1 January. The transaction gave rise to a revaluation of SEK 23m, mainly due to capitalised transaction costs of SEK 18m. The revaluation is reported as IAC.

Alternative performance measures

The purpose of Alternative Performance Measures (APMs) is to facilitate the analysis of business performance and industry trends that cannot be directly derived from financial statements. MTG is using the following APMs:

  • Operating income & margin before IAC
  • Change in net sales from Organic growth, Acquisitions/divestments and Changes in FX $\bullet$ rates
  • Net debt and Net debt/EBITDA
  • Capital employed and Return on Capital Employed (ROCE)

Reconciliation of sales growth

Since the Group generates the majority of it sales in currencies other than in the reporting currency (i.e. SEK, Swedish Krona) and currency rates have proven to be rather volatile, and due to the fact that the Group has historically made several acquisitions and divestments, the Company's sales trends and performance are analysed as changes in organic sales growth. This presents the increase or decrease in the overall SEK net sales on a comparable basis, allowing separate discussions of the impact of acquisitions/divestments and exchange rates. The following tables present changes in organic sales growth as reconciled to the change in the total reported net sales.

Sales growth

Group (SEKm) Q 2
2017
% Q 2
2016
% H 1 2017 % H 1 2016 % FY 2016 %
Nordic Entertainment
Organic growth 229 8.4% 64 2.4% 504 9.5% 135 2.6% 654 6.2%
Acquisitions/divestments 0 0.0% 0 0.0% 0 0.0% 0 0.0% $\circ$ 0.0%
Changes in FX rates 59 2.2% $-44$ $-1.6%$ 117 2.2% $-95$ $-1.8%$ $-2$ 0.0%
Reported growth 288 10.6% 20 0.7% 621 11.7% 40 0.8% 651 6.2%
International Entertainment
Organic growth 14 5.1% 48 20.9% 26 4.9% 81 18.3% 143 15.4%
Acquisitions/divestments $-3$ $-1.2%$ $-206$ $-56.8%$ $-4$ $-0.8%$ $-378$ $-54.0%$ $-650$ $-47.2%$
Changes in FX rates 13 4.5% 1 0.1% 18 3.3% $-3$ $-0.4%$ 12 0.7%
Reported growth 24 8.4% $-158$ $-35.8%$ 40 7.5% $-301$ $-36.1%$ $-496$ $-31.0%$
MTG Studios
Organic growth 6 1.4% 0 0.0% $-12$ $-1.5%$ 29 3.7% 39 2.2%
Acquisitions/divestments O 0.0% O 0.0% $\circ$ 0.0% O 0.0% $\circ$ 0.0%
Changes in FX rates 9 2.0% $-20$ $-4.3%$ 12 1.5% -34 $-4.3%$ $-42$ $-2.4%$
Reported growth 15 3.4% $-20$ $-4.3%$ $\mathbf{o}$ 0.0% $-5$ $-0.6%$ -3 $-0.1%$
MTGx
Organic growth $-16$ 2.8% $\overline{\phantom{a}}$ 6 12.4%
Acquisitions/divestments 242 67.4% $\qquad \qquad \blacksquare$ 255 41.9%
Changes in FX rates 49 6.6% $\qquad \qquad -$ 95 5.5%
Change in presentation of prize
money
$-25$ $-7.2%$ $\qquad \qquad -$ $-62$ $-11.4%$
Reported growth 250 69.6% $\overline{\phantom{a}}$ $\overline{\phantom{a}}$ 355 48.3% $\overline{\phantom{a}}$ $\qquad \qquad -$ 876 194.3%
Total operations
Organic growth 186 5.0% 82 2.5% 477 6.8% 190 3.0% 768 5.8%
Acquisitions/divestments 239 6.4% 163 4.4% 251 3.6% 236 3.3% 230 1.4%
Changes in FX rates 104 2.8% $-73$ $-2.1%$ 179 2.6% $-138$ $-2.0%$ $-20$ $-0.2%$
Reported growth 528 14.2% 172 4.8% 906 12.9% 288 4.3% 979 7.0%

Reconciliation of operating income before IAC

Operating income before items affecting comparability refers to operating income after the reversal of material items and events related to changes in the Group's structure or lines of business, which are relevant for understanding the Group's development on a like-for-like basis. This measure is used by management to follow and analyse the underlying profits and to offer more comparable figures between periods.

Operating income before and after IAC

Group (SEKm) Q2
2017
Q2
2016
H 1 2017 H 1 2016 FY 2016
Operating income 369 360 506 502 1.060
Items affecting comparability 23 $\overline{\phantom{a}}$ 23 $\overline{\phantom{0}}$
Operating income before items affecting comparability 391 360 528 502 1.060

items affecting comparability comprise the revaluation of the holdings in Innogames due to the transformation from associated company to a subsidiary, and is mainly due to previously capitalised transaction costs.

Reconciliation of net debt and net debt/EBITDA ratio

Net debt refers to the net of interest bearing liabilities less total cash and interest bearing assets. Net debt is used by management to track the debt evolvement of the Group and to analyse the leverage and refinancing need of the Group. The net debt to EBITDA ratio provides a KPI for net debt in relation to cash profits generated by the business, i.e. an indication of a business' ability to pay off all its debts. This measure is commonly used by financial institutions to rate credit worthiness.

Net debt

Group (SEKm) 31 Mar
2016
30 Jun
2016
30 Sep
2016
31 Dec
2016
31 Mar
2017
30 Jun
2017
Short-term loans 1,977 1,818 1,560 1,435 1,551 2,999
Current part of long term borrowings 1,000 1,000
Short-term borrowings 1,977 1,818 1,560 1,435 2,551 3,999
Other short-term interest-bearing liabilities 12
Total short-term borrowings 1,979 1,818 1,562 1,436 2,553 4,011
Long-term borrowings 1,000 1,000 1,000 1,500 500 500
Other long-term interest-bearing liabilities 24 41 41 58 73 79
Total long-term borrowings 1,024 1,041 1,041 1,558 573 579
Total borrowings 3,003 2,859 2,603 2,993 3,125 4,589
Cash and cash equivalents 122 887 310 666 481 2,167
Long- and short-term interest bearing assets 17 17 21 15 14 14
Total cash and interest bearing assets 140 904 331 682 495 2,180
Net debt excluding assets held for sale 2,863 1,956 2,272 2,312 2,630 2,409
Net debt related to assets held for sale -174 -160 $-171$ $-126$ $-191$ $-197$
Total net debt 2,689 1,796 2,100 2,186 2,439 2,212
Net debt/EBITDA (before IAC) ratio 12 months trailing
------------------------------------------------------- -- -- --
Group (SEKm) Q1
2016
Q2
2016
Q3
2016
Q4
2016
Q1
2017
Q2
2017
Operating income before IAC 1.096 1.102 980 1.060 1.055 1,087
Depreciation and amortisation 177 188 200 207 215 240
EBITDA last 12 months 1.273 I.290 1.180 1.268 1.270 1,327
Total net debt/EBITDA ratio 12 months trailing 2.1 1.4 1.8 1.7 1.9 1.7

EBITDA relates to continuing operations.

Reconciliation of Return On Capital Employed (ROCE), continuing operations

Return on capital employed is a performance measure whereby operating income before items affecting comparability is put in relation to the capital employed within the operations. Operating income before items affecting comparability is the main profit level that operations are responsible for and comprise results before interest and tax. Capital employed is the sum of current and noncurrent assets less current and non-current liabilities, provisions and liabilities at fair value. All items are non-interest bearing. Capital employed thus equals the sum of equity and net debt.

Group (SEKm) 2016
Q1
2016
Q2
2016
Q3
2016
Q4
2017
Q1
2017
Q 2
Operating income before IAC 12 months
trailing
1,096 1,102 980 1,060 1,055 1,087
Total inventory 1,727 1,864 1,857 1,680 2,140 2,273
Other current receivables 4,414 5,423 5,164 5,354 4,907 5,622
Intangibles assets 5,735 6,123 6,333 6,246 6,228 8,910
Tangible assets 388 405 411 255 244 281
Shares and participations 42 74 68 616 630 83
Other financial assets 110 138 153 308 306 334
Total non-current non-interest-bearing liabilities $-2,007$ $-2,310$ $-2,181$ $-2,150$ $-2,112$ $-2,363$
Total current non-interest-bearing liabilities $-5,606$ $-7,115$ $-6,465$ $-6,660$ $-6,297$ $-7,526$
Current liabilities at fair value -4 -4 $-218$ $-134$ $-158$ $-151$
Capital Employed 4,798 4,598 5,122 5,514 5,890 7,463
Average Capital Employed (5 quarters) 3,777 4,103 4,530 4,851 5,184 5,717
ROCE % 29% 27% 22% 22% 20% 19%

Definitions

Capital employed

Capital employed is the sum of current and non-current assets less current and non-current liabilities, provisions and liabilities at fair value. All items are non-interest bearing.

Cash flow from operations

Cash flow from operations comprises operating cash flow before financial items and tax payments, taking into account other financial cash flow.

Earnings per share

Earnings per share is expressed as net income attributable to equity holders of the parent divided by the average number of shares.

EBITDA

EBITDA is read Earnings Before Interest, Tax, Depreciation and Amortisation.

Items Affecting Comparability

Items Affecting Comparability refers to material items and events related to changes in the Group's structure or lines of business, which are relevant for understanding the Group's development on a like-for-like basis

Net debt

Net debt is the sum of short- and long-term interest bearing liabilities less total cash and interest bearing assets.

Operating income

Operating income comprise results before interest and tax. A synonym for operating income is EBIT (Earnings Before Interest and Tax).

Organic growth

Change in net sales compared to the same period of the previous year excluding acquisitions and divestments and adjusted for currency effects.

Return on capital employed (ROCE) %

Return on capital employed is calculated as operating income as a percentage of average capital employed.

Shareholders information

2017 Annual General Meeting

The Annual General Meeting resolved to re-elect Board members David Chance, Simon Duffy, Joakim Andersson, Donata Hopfen and John Lagerling and elect Natalie Tydeman as new member of the Board. The Annual General Meeting also re-elected David Chance as Chairman of the Board. The Meeting approved the payment of an annual ordinary dividend of SEK 12.00 per share to shareholders as at the record date of 11 May 2017. The meeting also approved the implementation of a performance-based and share-related incentive plan, and a new mandate to repurchase Class A and/or Class B shares.

2017 Financial calendar

Q3 2017 interim report 19 October

Questions?

[email protected] (or Jessica Sjöberg, VP Corporate Communications; +46 76 494 09 13) [email protected] (or Stefan Lycke, Head of Investor Relations; +46 73 699 27 14)

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Conference call

The company will host a conference call today at 09.00 Stockholm local time, 08.00 London local time and 03.00 New York local time. To participate in the conference call, please dial:

Sweden: +46 (0) 8 5065 3942
UK: +44 (0) 330 336 9411
US: +1719 457 1036

The access pin code for the call is 1170917. To listen to the conference call online and for further information, please visit www.mtg.com.

Modern Times Group MTG AB (Publ) - Reg no: 556309-9158 - Phone +46 562 000 50 - mtg.com

MTG (Modern Times Group MTG AB (publ.)) is a leading international digital entertainment group and we are shaping the future of entertainment by connecting consumers with the content that they love in as many ways as possible. Our brands span TV, radio and next generation entertainment experiences in esports, digital video networks and online gaming. Born in Sweden, our shares are listed on Nasdaq Stockholm ('MTGA' and 'MTGB'). This information is information that MTG (Modern Times Group MTG AB (publ.)) 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 07:30 CET on 18 July, 2017.