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Munters Group Interim / Quarterly Report 2010

Apr 22, 2010

2945_10-q_2010-04-22_9ba5dcf0-f625-42fe-bf5c-efafe7c024a3.pdf

Interim / Quarterly Report

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Q1

Interim report First quarter, January - March 2010

Positive signs in an uncertain market

  • Order intake amounted to SEK 1,543 M (1,724), down 2% adjusted1
  • Net sales amounted to SEK 1,409 M (1,703), down 9% adjusted1
  • EBIT before nonrecurring items amounted to SEK 68 M (39), up 66% adjusted1. The main reasons for the improvement were higher gross margins in the product divisions and a reduction in overhead costs in all divisions.
  • Nonrecurring items totaled SEK 0 M (expense: 33)
  • Operating cash flow improved and amounted to SEK 52 M (neg: 13)
  • Net earnings after tax totaled SEK 37 M (loss: 22)
  • Earnings per share amounted to SEK 0.50 (loss: 0.29)
2010 2009 Change Adjusted
change 1
Order intake, SEK M 1,543 1,724 -11% -2%
Net sales, SEK M 1,409 1,703 -17% -9%
EBIT before nonrecurring
items, SEK M
68 39 73% 66%
EBIT, SEK M 68 6 1033%
EBIT margin, percent 4.8 0.4 1100%
Net earnings, SEK M 37 -22 -
Earnings per share, SEK 0.50 -0.29 -

Pro forma, adjusted for currency fluctuations, acquisitions and divestments 1

Comments by President and CEO Lars Engström

"It is gratifying to note that the order intake has stabilized and to see that growth was achieved in two key areas for the future development of Munters, namely commercial dehumidification and AgHort.

We delivered another quarter of improved gross margins in our product divisions and overhead costs were reduced in all divisions. Accordingly, every division reported higher operating profit compared with the year-earlier period.

The trend in MCS's gross margin was positive in Europe and the cold and snowy winter in northern Europe had a positive impact in the first quarter. Parts of this backlog remain to be invoiced now that MCS is entering its seasonally weakest quarter. During the quarter, we decided to close the MCS operations in Australia. The closure will take place in the second quarter.

Looking ahead, we can see that considerable uncertainty remains regarding market trends. This implies that the focus on the internal conditions, such as costs, productivity and capital employed remains."

Munters is a global leader in energy-efficient air-treatment solutions and restoration services based on expertise in humidity and climate control technologies. Customers are served in a wide range of segments, the most important being the insurance, food and pharma industries. Manufacturing and sales are carried out through the Group's own companies in more than 30 countries. The Group has close to 4 000 employees and net sales of about SEK 6.5 billion. The Munters share is listed on the Nasdaq OMX Stockholm, Mid Cap.

For more information, www.munters.com.

President and CEO Lars Engström

Phone +46 8 626 63 03 [email protected]

Phone +46 8 626 63 06 [email protected]

Martin Lindqvist

CFO

Address Munters AB (publ) Isafjordsg1, Kista Entré P.O. Box 1188 S-164 26 Kista Sweden

First quarter

Order intake

During the first quarter, the Group's order intake declined to SEK 1,543 M (1,724), down 2% adjusted1.

For the second consecutive quarter, unchanged demand was noted in the Dehumidification Division. The US operation experienced an organic decline of 4%, due to a continued economic downturn affecting the industrial segment in the US.

In the HumiCool Division, growth remained favorable in the AgHort segment, while HVAC and Mist Elimination continued to decline.

The order backlog fell 18% compared with the yearearlier period, and was SEK 1,158 M (1,418) at the end of the quarter, equal to a decline of 10% adjusted1.

Net sales

Consolidated net sales declined to SEK 1,409 M (1,703), down 9% adjusted1. A stronger SEK compared with the year-earlier period had an inverse impact of 8% on SEK-denominated net sales.

1Pro forma, adjusted for currency effects, acquisitions and divestments

Earnings

Consolidated EBIT amounted to SEK 68 M (6), representing an operating margin of 4.8% (0.4).

Despite an organic sales decline of 9%, the profitability improved in the Group. The improvement was attributable to increased gross margins in Dehumidification and HumiCool, and to a reduction in overhead costs in all divisions.

Profitability was adversely affected by MCS Australia. During the quarter, a decision was taken to close this operation. The closure will be completed during the second quarter.

During the first quarter, consolidated earnings after financial items totaled SEK 62 M (loss: 16). Net earnings amounted to SEK 37 M (loss: 22). Earnings per share were SEK 0.50 (loss: 0.29).

Cash flow

Operating cash flow totaled SEK 52 M (neg: 13). The improved earnings and low investment contributed positively to cash flow for the period.

Second-quarter prospects

Gradual stabilization and recovery is expected in parts of Dehumidification and HumiCool. Within MCS, invoicing to customers for damage-restoration projects related to cold weather is expected to provide a somewhat favorable impact on earnings during the seasonally weakest quarter. MCS Australia will be closed during the second quarter. Combined, the cost of the closure and the operating loss for MCS Australia for the second quarter are expected to total about SEK 25 M.

Consolidated Order intake 2000 – 2010 Consolidated Net sales

and EBIT 2000 – 2010

2004 and later in accordance with IFRS

Investments

Group investments in tangible assets during the quarter totaled SEK 14 M (38), of which SEK 5 M (20) pertained to investments in equipment in the MCS Division. Depreciation and amortization totaled SEK 40 M (46).

Financial position

The equity ratio at the end of the quarter rose to more than 38% (35 at the beginning of the year). Interestbearing assets totaled SEK 401 M (460 at the beginning of the year), with interest-bearing provisions and liabilities totaling SEK 1,162 M (1,309 at the beginning of the year). Net debt during the quarter declined SEK 88 M to SEK 761 M.

The Group has unutilized loan facilities of SEK 1,284 M. Munters' bank borrowings consist of a syndicated credit facility and bank loans granted to subsidiaries on an individual basis. During the quarter, the syndicated loan was amortized by SEK 98 M. The syndicated loan facility totals SEK 2,000 M and extends to 2012.

Personnel

The workforce at the end of the period corresponded to 3,778 permanent employees, which was 44 employees fewer than at year-end and 294 employees (7%) fewer than March 31, 2009.

Divisional performance

Dehumidification division

The Dehumidification Division has a function-based organization divided into three market areas: Americas, Europe and Asia & Pacific.

First quarter
Amounts in SEK M 2010 2009
Order intake 542 596
Change -9%
Adjusted change1 1%
Net sales 452 588
Change -23%
Adjusted change1 -14%
EBITA ex.
one-time items
32 26
Adjusted margin 7.1% 4.4%
EBITA 32 14
EBITA margin 7.1% 2.4%
  • Continued stabilization in Europe
  • Lower order intake from industrial segment in the US
  • Increased profitability due to improved operating margin and reduced overhead costs
  • Strong cash flow

First quarter

Just as in the fourth quarter of 2009, order intake in relation to the year-earlier period was unchanged for the division's European operations. However, the US operations experienced an organic decline of 4%, attributable to the industrial segment. Favourable order growth was noted by the commercial segment of the US market and the division's Asian operations.

Sales declined 14% organically due to order situation. The downturn was also due to a higher proportion of major projects with protracted lead times.

Profitability improved despite the volume downturn. Gross margins improved, mainly as a result of productivity gains in the plants, in addition to price increases and reduced warranty costs.

Cash flow was strong in the division, primarily because of a reduction in accounts receivable.

1Pro forma, adjusted for currency effects, acquisitions and divestments.

Second-quarter prospects

Stable demand is expected in the European and Asian markets. Considerable uncertainty prevails concerning US demand. Due to the mix, a decline in the gross margin is expected, since the commercial segment will increase its weight of total sales.

HumiCool division

HumiCool division is divided into three business areas: AgHort, Mist Elimination and HVAC (incl. PreCooler).

First quarter
Amounts in SEK M 2010 2009
Order intake 333 413
Change -19%
Adjusted change1 -11%
Net sales 323 389
Change -17%
Adjusted change1 -9%
EBITA ex.
one-time items
22 5
Adjusted margin 6.9% 1.3%
EBITA 22 -11
EBITA margin 6.9% -2.8%
  • Positive order growth in AgHort and HVAC products
  • Sharp decline in order intake and sales for HVAC systems (PreCooler)
  • Continued decline at Mist Elimination
  • Improved margins and reduction in overhead costs

First quarter

Order intake increased for the second consecutive quarter in AgHort and HVAC products but declined sharply for HVAC systems (PreCooler), for which the market activities were low and the comparative period was very strong. Mist Elimination also noted a reduction in orders.

Positive signs are shown in the European and Asian AgHort markets, while the US market remained weak. The trend for HVAC, excluding PreCooler, was positive as a result of the cold winter in Europe.

Sales increased in all segments apart from PreCooler, which individually accounted for the entire sales decline in the division.

The division's earnings improved, with increases in gross margins in all segments. The factors underlying the improved margin were increased productivity and an

advantageous product mix. A reduction in overhead costs also contributed to the increased earnings.

Cash flow was weak during the quarter, due largely to lower amounts for advance payments from customers and accounts payable.

Second quarter prospects

A certain recovery from a low level is expected in parts of AgHort and HVAC, while the market outlook for PreCooler and Mist Elimination are very unsure. During the second quarter the delivery lavel for PreCooler will be very low. The review of the division plant structure will continue.

Moisture Control Services (MCS) division

Division MCS has a country-based organization divided into three market areas: Northern Europe, Central Europe and the US & Asia.

First quarter
Amounts in SEK M 2010 2009
Order intake 683 722
Change -6%
Adjusted change1 2%
Net sales 638 736
Change -13%
Adjusted change1 -6%
EBITA ex.
one-time items
27 17
Adjusted margin 4.3% 2.3%
EBITA 27 12
EBITA margin 4.3% 1.6%
  • The cold winter contributed to an increase in order intake in Northern Europe
  • Sales were adversely affected by MCS Australian and the low level of activity in the US market
  • Stable gross margin and reduction in overhead costs
  • Decision to close MCS Australia

First quarter

The cold winter contributed to an increase in order intake, particularly in Northern Europe. The American operations showed negative growth due to a generally low level of activity in the market.

Despite a high order intake, sales declined 6% organically. MCS Australia accounted for half of the downturn. The remainder was due to the American market and the fact that projects related to cold weather usually have longer lead times than normal water damage.

The gross margin was stable compared to the year-earlier period. Lower fixed costs offset the negative sales trend.

Order intake, sales and profitability were affected negatively by MCS Australia. It was decided during the quarter that this unit would be closed during the second quarter. The division's operating margin, excluding MCS Australia, was 5.4% during the quarter.

Introduction of the division's new business model proceeded as planned and an additional 8 depots were closed during the quarter.

Cash flow during the quarter was weak due to increased work in progress and a decrease in outstanding accounts payable.

Second quarter prospects

Seasonally, the second quarter is usually the weakest period within MCS. This is expected to also apply in 2010. The announced discontinuation of MCS Australia will have an adverse impact of about SEK 25 million on earnings, including operating losses. Due to the slightly longer lead times for claims projects related to cold weather, a certain part of the order backlog, primarily in Scandinavia, will be invoiced during the second quarter.

1Pro forma, adjusted for currency effects, acquisitions and divestments

SIGNIFICANT RISKS AND UNCERTAINTIES

Munters' exposure to risk can be divided primarily into two categories - operational risks and financial risks. Operational risks are dependent on weather, key personnel and key customers, and geographically dispersed operations involving small operational units. Financial risks consist mainly of currency, interest and financing risks.

Demand for the company's products is affected by general economic trends. The recession has result in lower sales, thereby also reducing capacity utilization in manufacturing in the short term. The continuing trend in the global economy, including interest-rate and currency risks, represents an uncertainty factor concerning the earnings trend. Munters' previous acquisition frequency may result in integration-related risks.

A more detailed description of the Group's and Parent Company's other risk exposure and risk management activities is available in the "Risks and risk management" section on page 25, and in Note 3, of the Munters Annual Report for 2009 which is available at www.munters.com.

FORWARD-LOOKING STATEMENTS

Some statements in this report are forward looking, and the actual outcomes may be materially different. In addition to the factors explicitly discussed, other factors could have a material impact on actual outcomes, such as general business conditions, fluctuations in exchange rates and interest rates, political risks, the impact of competing products and their pricing, product development, commercial and technological difficulties, interruptions in supply and major customer-related bad debts.

TRANSACTIONS WITH RELATED PARTIES

There are no significant contractual relationships or transactions between Munters and its related parties, apart from the remuneration of senior executives.

PARENT COMPANY

The Parent Company reported profit of SEK 22 M (loss: 2) after financial items during the quarter. There were no external net sales (as in 2009). Cash and cash equivalents at the close of the quarter amounted to SEK 104 M (148 at the beginning of the year) and net debt to SEK 881 M (981 at the beginning of the year). Capital expenditure totaled SEK 0 M (1). The average number of employees at the close of the quarter was 31 (33).

FUTURE INFORMATION DATES

July 22 Interim report, January – June 2010 October 27 Interim report, January – September 2010

PRESS AND ANALYST CONFERENCE

Munters will hold a presentation, audiocast and teleconference for the media, analysts and investors on Thursday, April 22, from 4 to 4:45 pm at Ingenjörshuset, Malmskillnadsgatan 46, Stockholm.

The link to the audiocast is www.munters.com/ Investors/Calendar

Phone: Sweden +46 8 5051 3643 UK +44 20 7806 1967

Code: 3519411

AUDITORS' EXAMINATION REPORT

The auditors have not examined this interim report.

Kista, April 22, 2010

Lars Engström President and Chief Executive Officer Member of the Board

Munters discloses the information provided herein pursuant to the Securities Markets Act and/or the Financial Instruments Trading Act. The information was submitted for publication on April 22, 2010 at 2 pm (CET).

2010 2009 2009/2010 2009
Jan-Mar Jan-Mar Apr-Mar Jan-Dec
Amounts in SEK M 3 months 3 months 12 months 12 months
Order intake 1,543 1,724 6,082 6,263
Statement of comprehensive income
Net sales 1,409 1,703 6,230 6,524
Cost of goods sold -1,033 -1,317 -4,546 -4,830
Gross earnings 376 386 1,684 1,694
Gross margin 26.7% 22.7% 27.0% 26.0%
Other operating income 0 5 -3 2
Selling expenses -157 -205 -663 -711
Administrative expenses -127 -156 -554 -583
Research and development costs -21 -24 -80 -83
Other operating expenses -3 0 -11 -8
EBIT - Earnings before interest and tax 68 6 373 311
EBIT margin 4.8% 0.4% 6.0% 4.8%
Financial income and expenses -6 -22 -49 -65
Earnings after financial incom e 62 -16 324 246
Taxes -25 -6 -130 -111
Net earnings 37 -22 194 135
Other com prehensive incom e
Actuarial gains and losses on defined benefit pension plans 1 0 15 14
Cash flow hedges 0 2 -1 1
Exchange differences on translating foreign operations -29 53 -105 -23
Income tax relating to components of other comprehensive 0 -1 -3 -
4
income
Other com prehensive incom e for the period, net of tax
-28 54 -94 -12
Total com prehensive incom e for the period 9 32 100 123
Net earnings
Attributable to equity holders of the parent 37 -22 193 134
Attributable to minority interest 0 0 1 1
37 -22 194 135
Total com prehensive incom e
Attributable to equity holders of the parent 9 32 99 122
Attributable to minority interest 0 0 1 1
9 32 100 123
Earnings per share1
Earnings per share, SEK 0.50 -0.29 2.60 1.81
Earnings per share - after dilution, SEK 0.50 -0.29 2.60 1.81

1 Earnings per share, before and after dilution, is based on net earnings attributable to equity holders of the parent

Segment information 2010 2009 2009/2010 2009
Jan-Mar Jan-Mar Apr-Mar Jan-Dec
Amounts in SEK M 3 months 3 months 12 months 12 months
Order intake by division
Dehumidification division 542 596 2,180 2,234
HumiCool division 333 413 1,290 1,370
MCS division 683 722 2,642 2,681
Eliminations -15 -7 -30 -22
Order intake 1,543 1,724 6,082 6,263
Net sales by division
Dehumidification division 452 588 2,164 2,300
HumiCool division 323 389 1,417 1,483
MCS division 638 736 2,670 2,768
Eliminations -4 -10 -21 -27
Net sales 1,409 1,703 6,230 6,524
Operating earnings by division
Dehumidification division 32 14 269 251
operating margin 7.1% 2.4% 12.4% 10.9%
HumiCool division 22 -11 104 71
operating margin 6.9% -2.8% 7.3% 4.8%
MCS division 27 12 62 47
operating margin 4.3% 1.6% 2.4% 1.7%
Central, eliminations etc. -10 -6 -48 -44
EBIT before amortizations, interest and tax 71 9 387 325
Amortizations on acquisition related intangible assets -3 -3 -14 -14
EBIT - Earnings before interest and tax 68 6 373 311
Dehumidification HumiCool MCS Central, elim Total
Earnings by segment 2010 2010 2010 2010 2010
Jan-Mar Jan-Mar Jan-Mar Jan-Mar Jan-Mar
Amounts in SEK M 3 months 3 months 3 months 3 months 3 months
External net sales 449 323 637 1,409
Internal net sales 3 0 1 -4 0
Net sales 452 323 638 -4 1,409
Operating earnings 32 22 27 2 83
Amortization of surplus values -2 -1 -3
Undistributed costs -12 -12
EBIT - Earnings before interest and tax 30 21 27 -10 68
Financial items, net -6
Taxes -25
Net earnings 37
Dehumidification HumiCool MCS Central, elim Total
2009 2009 2009 2009 2009
Jan-Mar Jan-Mar Jan-Mar Jan-Mar Jan-Mar
Amounts in SEK M 3 months 3 months 3 months 3 months 3 months
External net sales 579 388 736 1,703
Internal net sales 9 1 0 -10 0
Net sales 588 389 736 -10 1,703
Operating earnings 14 -11 12 2 17
Amortization of surplus values -2 -1 -3
Undistributed costs -8 -8
EBIT - Earnings before interest and tax 12 -12 12 -6 6
Financial items, net -22
Taxes -6
Net earnings -22
Statement of financial position 2010 2009 2009
Amounts in SEK M 31 Mar 31 Dec 31 Mar
ASSETS
Fixed assets
Tangible assets
Buildings and land 191 197 218
Plant and machinery 109 116 151
Equipment, tools, fixtures and fittings 227 241 299
Construction in progress 8 15 20
535 569 688
Intangible assets
Patent, trademarks and similar rights 120 127 143
Goodwill 890 926 1,006
1,010 1,053 1,149
Other fixed assets
Participation in associated companies 0 0 2
Other long-term receivables 22 28 26
Deferred tax assets 142 148 154
164 176 182
1,709 1,798 2,019
Current assets
Inventory etc. 471 427 617
Accounts receivable 939 1,051 1,248
Other receivables 221 235 269
Cash and cash equivalents 401 458 352
2,032 2,171 2,486
TOTAL ASSETS 3,741 3,969 4,505
EQUITY AND LIABILITIES
1,415 1,407 1,317
Equity
Long-term liabilities
Interest-bearing liabilities 953 1,100 1,580
Provisions 192 205 222
Deferred tax liabilities 79 81 95
Other liabilities 0 1 11
1,224 1,387 1,908
Current liabilities
Interest-bearing liabilities 32 31 6
Advances from customers 62 66 85
Accounts payable 421 479 507
Provisions 83 81 78
Other liabilities 504 518 604
1,102 1,175 1,280
TOTAL EQUITY AND LIABILITIES 3,741 3,969 4,505
Statement of changes in equity
Translation of
Total equity
Share foreign Retained attributable to equity Minority
capital operations earnings holders of the parent interest Total equity
Balance at 1 January 2009 131 99 1,048 1,278 7 1,285
Changes in equity 2009
Dividend -1 -1
Total comprehensive income for the year -23 145 122 1 123
Balance at 31 December 2009 131 76 1,193 1,400 7 1,407
Changes in equity 2010
Dividend -1 -1
Total comprehensive income for the year -29 38 9 0 9
Balance at 31 March 2010 131 47 1,231 1,409 6 1,415
Statement of cash flows 2010 2009 2009/2010 2009
Jan-Mar Jan-Mar Apr-Mar Jan-Dec
Amounts in SEK M 3 months 3 months 12 months 12 months
Operating activities
Earnings after financial items 62 -16 324 246
Reversal of depreciation etc. 40 46 182 188
Other earnings not affecting cash flow 1 -4 6 1
Taxes paid -25 -26 -180 -181
Cash flow from operating activities
before changes in w orking capital 78 0 332 254
Cash flow from changes in w orking capital
Changes in inventory -52 -8 107 151
Changes in accounts receivable 82 150 206 274
Changes in other receivables 12 -35 50 3
Changes in accounts payable -45 -45 -42 -42
Changes in other liabilities -10 -36 -57 -83
Sum of changes in w orking capital -13 26 264 303
Cash flow from operating activities 65 26 596 557
Investing activities
Acquisitions and divestments of businesses - -3 1 -2
Investments in intangible assets -1 -2 -6 -7
Investments in tangible assets -14 -38 -73 -97
Sales of tangible assets 1 0 8 7
Change in other financial assets 1 1 1 1
Cash flow from investing activities -13 -42 -69 -98
Financing activities
Changes in loans -98 -130 -454 -486
Dividend paid -1 - -2 -1
Cash flow from financing activities -99 -130 -456 -487
Cash flow for the period -47 -146 71 -28
Cash and cash equivalents at beginning of period 458 490 458 490
Exchange-differences in cash and cash equivalents -10 8 -22 -4
Cash and cash equivalents at end of period 401 352 507 458
Operating cash flow 52 -13 526 461
Key figures
More key figures are disclosed in the quarterly review
Capital turnover rate, times (4 quarters) - - 2.2 2.2
Return on capital employed, % 2.7 0.1 13.1 10.4
Return on equity, % 2.6 -1.7 10.2 6.0
Return on total capital, % (4 quarters) - - 9.0 7.1
Interest coverage ratio, times 9.5 0.2 8.3 5.3
Net debt structure
Short-term interest-bearing liabilities - - 32 31
Long-term interest-bearing liabilities - - 953 1,100
Defined benefit pension plans - - 177 178
Interest-bearing liabilities - - -401 -460
Net debt - - 761 849

Quarterly overview - Consolidated earnings, share data and cash flow

2010 2009 2008
Amounts in SEK M Q1 Q4 Q3 Q2 Q1 Q4 Q3 Q2 Q1
Order intake 1,543 1,383 1,440 1,716 1,724 1,661 1,582 1,686 1,586
Income statement
Net sales 1,409 1,594 1,533 1,694 1,703 1,881 1,597 1,548 1,545
Operating expenses -1,341 -1,455 -1,429 -1,632 -1,697 -1,805 -1,515 -1,453 -1,437
EBIT 68 139 104 62 6 76 82 95 108
EBIT margin 4.8% 8.7% 6.8% 3.7% 0.4% 4.0% 5.1% 6.1% 7.0%
Financial income and expense -6 -6 -17 -20 -22 -21 -20 -18 -17
Earnings after financial item s 62 133 87 42 -16 55 62 77 91
Taxes -25 -39 -51 -15 -6 -37 -22 -28 -33
Net earnings 37 94 36 27 -22 18 40 49 58
Depreciations and amortizations 40 49 46 47 46 47 39 38 43
Share data
Earnings per share, SEK 0.50 1.27 0.47 0.36 -0.29 0.24 0.53 0.66 0.78
Earnings per share after dilution, SEK 0.50 1.27 0.47 0.36 -0.29 0.24 0.53 0.66 0.78
Average no of shares outstanding, thousand 73,933 73,933 73,933 73,933 73,933 73,933 73,933 73,933 73,933
No of shares outstanding at period-end, thousand 73,933 73,933 73,933 73,933 73,933 73,933 73,933 73,933 73,933
Number of treasury shares, thousand 1,067 1,067 1,067 1,067 1,067 1,067 1,067 1,067 1,067
Equity per share, SEK 19.06 18.94 17.13 17.71 17.72 17.28 15.99 14.48 16.11
Equity per share after dilution, SEK 19.06 18.94 17.13 17.71 17.72 17.28 15.99 14.48 16.11
Stock price at period-end, SEK 52.00 46.60 50.00 37.20 23.50 38.40 48.50 57.25 68.50
Market cap at period-end, SEK M1 3,900 3,495 3,750 2,790 1,763 2,880 3,638 4,294 5,138
Statement of cash flows
From operating activities 65 216 77 238 26 193 80 55 0
From investing activities -13 -11 -12 -33 -42 -93 -36 -63 -43
From financing activities -99 -155 -65 -137 -130 112 -48 7 16
Cash flow for the period -47 50 0 68 -146 212 -4 -1 -27
Operating cash flow 52 207 65 202 -13 158 49 13 -43

1 The market cap is calculated on total number of shares, including treasury shares

Quarterly overview - Consolidated financial position and key figures

Statement of financial position 2010 2009 2008
Amounts in SEK M Q1 Q4 Q3 Q2 Q1 Q4 Q3 Q2 Q1
ASSETS
Fixed assets
Tangible assets 535 569 590 658 688 664 619 592 577
Intangible assets 1,010 1,053 1,044 1,114 1,149 1,120 965 911 876
Other fixed assets 164 176 181 191 182 149 115 107 107
1,709 1,798 1,815 1,963 2,019 1,933 1,699 1,610 1,560
Current assets
Inventory etc. 471 427 518 569 617 589 668 622 577
Accounts receivable 939 1,051 1,011 1,080 1,248 1,354 1,174 1,182 1,197
Other receivables 221 235 226 255 269 248 231 192 179
Cash and cash equivalent 401 458 369 367 352 490 251 242 242
2,032 2,171 2,124 2,271 2,486 2,681 2,324 2,238 2,195
TOTAL ASSETS 3,741 3,969 3,939 4,234 4,505 4,614 4,023 3,848 3,755
EQUITY AND LIABILITIES
Equity 1,415 1,407 1,273 1,316 1,317 1,285 1,188 1,076 1,198
Long-term liabilities 271 287 293 304 328 308 245 240 239
Interest-bearing liabilities 985 1,131 1,262 1,410 1,586 1,694 1,418 1,392 1,214
Accounts payable 421 479 408 478 507 537 437 460 414
Other current liabilities 649 665 703 726 767 790 735 680 690
TOTAL EQUITY AND LIABILITIES 3,741 3,969 3,939 4,234 4,505 4,614 4,023 3,848 3,755
Key figures
Equity ratio, % 37.8 35.4 32.3 31.1 29.2 27.8 29.5 28.0 31.8
Net debt, SEK M 761 849 1,080 1,231 1,423 1,390 1,311 1,292 1,119
Net debt ratio, times 0.5 0.6 0.9 0.9 1.1 1.1 1.1 1.2 0.9
Interest coverage ratio, times 9.5 12.9 9.9 3.6 0.2 3.1 3.6 5.5 6.3
Investments in tangible assets, SEK M 14 12 12 35 38 32 29 41 43
Number of permanent employees at period-end 3,778 3,822 3,879 3,955 4,072 4,135 4,047 4,086 4,102

Definitions of the financial key figures can be found on page 73 in the Annual Report 2009.

Financial overview Group - 5 years

2010 2009 2008 2007 2006
Q1 Q1 Q1 Q1 Q1
Sales and earnings
Net sales, SEK M 1,409 1,703 1,545 1,404 1,386
EBIT, SEK M 68 6 108 127 118
EBIT margin, % 4.8 0.4 7.0 9.0 8.5
Net earnings, SEK M 37 -22 58 78 71
Earnings per share, SEK 0.50 -0.29 0.78 1.04 0.96
Business and financial ratios
Return on equity, % 2.6 -1.7 4.8 4.9 4.9
Return on capital employed, % 2.7 0.1 4.2 6.1 6.0

Quarterly overview - Divisions

2010 2009 2008
Amounts in SEK M Q1 Q4 Q3 Q2 Q1 Q4 Q3 Q2 Q1
Order intake
Dehumidification division 542 499 503 636 596 608 511 528 487
HumiCool division 333 278 278 401 413 314 369 525 436
MCS division 683 607 665 687 722 745 710 643 672
Eliminations -15 -1 -6 -8 -7 -6 -8 -10 -9
Order intake 1,543 1,383 1,440 1,716 1,724 1,661 1,582 1,686 1,586
Net sales
Dehumidification division 452 558 556 598 588 645 495 478 433
HumiCool division 323 349 324 421 389 435 425 433 451
MCS division 638 692 657 682 736 809 686 645 669
Eliminations -4 -5 -4 -7 -10 -8 -9 -8 -8
Net sales 1,409 1,594 1,533 1,694 1,703 1,881 1,597 1,548 1,545
Operating earnings
Dehumidification division 32 106 65 66 14 75 48 45 33
operating margin 7.1% 19.0% 11.7% 11.0% 2.4% 11.7% 9.6% 9.5% 7.6%
HumiCool division 22 31 20 31 -11 23 36 44 51
operating margin 6.9% 8.6% 6.3% 7.3% -2.8% 5.5% 8.5% 10.2% 11.4%
MCS division 27 21 32 -18 12 -9 7 14 36
operating margin 4.3% 3.0% 4.9% -2.6% 1.6% -1.1% 1.0% 2.2% 5.3%
Group overheads, eliminations etc. -13 -19 -13 -17 -9 -13 -9 -8 -12
Earnings before interest and tax 68 139 104 62 6 76 82 95 108
EBIT margin 4.8% 8.7% 6.8% 3.7% 0.4% 4.0% 5.1% 6.1% 7.0%
Operating capital
Dehumidification division - Assets 672 716 721 798 883 855 703 675 649
Dehumidification division - Liabilities -222 -213 -225 -260 -267 -265 -179 -195 -173
HumiCool division - Assets 575 606 627 691 759 787 821 818 767
HumiCool division - Liabilities -146 -180 -157 -179 -178 -206 -239 -251 -225
MCS division - Assets 753 775 830 881 976 1,028 1,001 963 977
MCS division - Liabilities -121 -153 -110 -128 -151 -174 -121 -107 -106
Central, eliminations 71 79 73 80 82 79 59 52 65
Operating capital 1,582 1,630 1,759 1,883 2,104 2,104 2,045 1,955 1,954
Permanent employees
Dehumidification division 1,197 1,198 1,214 1,238 1,293 1,301 1,173 1,196 1,184
HumiCool division 783 797 788 805 795 866 908 914 959
MCS division 1,773 1,805 1,854 1,889 1,959 1,944 1,942 1,952 1,938
Central 25 22 23 23 25 24 24 24 2
1
Num ber of perm anent em ployees 3,778 3,822 3,879 3,955 4,072 4,135 4,047 4,086 4,102

Operating capital consists of accounts receivable (external and internal), inventory, accounts payable, advances from customers and fixed assets excluding goodw ill.

MUNTERS AB

Income statement 2010 2009 2009/2010 2009
Jan-Mar Jan-Mar Apr-M ar Jan-Dec
Amounts in SEK M 3 months 3 months 12 months 12 months
Net sales 15 13 64 62
Gross earnings 15 13 64 62
Other operating income 0 0 2 2
Selling expenses 0 0 0 0
Administrative expenses -31 -21 -143 -133
Other operating expenses 0 0 1 1
EBIT - Earnings before interest and tax -16 -8 -76 -68
Financial income and expenses 38 6 58 26
Earnings after financial item s 22 -2 -18 -42
Transfer to tax allocation reserve - - -3 -3
Income taxes 1 0 14 13
Net earnings 23 -2 -7 -32

Balance sheet

2010 2009 2009
Amounts in SEK M 31 Mar 31 Dec 31 Mar
ASSETS
Fixed assets
Tangible assets
Equipment, tools, fixtures and fittings 5 6 9
5 6 9
Intangible assets
Patent, licenses and similar rights 17 18 18
17 18 18
Financial assets
Participations in subsidiaries 904 904 800
Receivables from subsidiaries 1,120 1,247 1,744
2,024 2,151 2,544
2,046 2,175 2,571
Current assets
Receivables from subsidiaries 52 57 31
Other receivables 33 34 52
Cash and cash equivalents 104 148 88
189 239 171
TOTAL ASSETS 2,235 2,414 2,742
EQUITY AND LIABILITIES
Equity 1,047 1,024 1,004
Untaxed reserves 22 22 19
Long-term liabilities
Interest-bearing liabilities 946 1,091 1,540
Provisions 39 39 39
985 1,130 1,579
Current liabilities
Liabilities to subsidiaries 159 213 107
Accounts payable 3 2 7
Other liabilities 19 23 26
181 238 140
TOTAL EQUITY AND LIABILITIES 2,235 2,414 2,742

Notes

Note 1. Accounting policies

In common with the annual accounts for 2009, the consolidated financial statements for the first quarter of 2010 were prepared in compliance with International Financial Reporting Standards (IFRS) as adopted by the EU and with the Swedish Annual Accounts Act. The Parent Company's financial statements were prepared in compliance with the Swedish Annual Accounts Act and with the Financial Reporting Council's recommendation RFR 2.3 Accounting for Legal Entities.

This quarterly report has been prepared in accordance with IAS 34. In this document, the term "IFRS" includes the application of both IAS and IFRS, and the interpretations of these standards published by the IASB's Standards Interpretation Committee (SIC) and its International Financial Reporting Interpretations Committee (IFRIC).

The Group uses the same accounting principles as described in its 2009 Annual Report. New and revised IFRSs that become effective after January 1, 2010 did not affect Munters' financial position or earnings.

This document is a translation of the Swedish version. In the event of any discrepancies between this translation and the Swedish version, the Swedish version shall prevail.