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Mycronic Interim / Quarterly Report 2021

Apr 22, 2021

2946_10-q_2021-04-22_ae44ae6d-de57-4f9d-ba6b-99ccc61cb4b0.pdf

Interim / Quarterly Report

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MYCRONIC

Q1

Interim Report January-March 2021

First quarter

  • Order intake amounted to SEK 1,027 (1,432) million, a decline of 28 percent
  • Net sales increased 75 percent to SEK 1,291 (736) million. Based on constant exchange rates the increase was 88 percent
  • EBIT increased to SEK 498 (55) million and EBIT margin was 39 (8) percent
  • Earnings per share were SEK 3.99 (0.40)

"We delivered a stable start to the year. We continue to focus on helping our customers address the challenges still being created by the pandemic. We delivered growth of 75 percent and the EBIT margin improved to 39 percent, which was largely explained by good growth in the High Volume division and a strong quarter for the Pattern Generator division attributed to the delivery of a Prevision 800 Evo. The order decline of 28 percent should be viewed in relation to a challenging comparison with the first quarter of 2020 when order intake included five mask writers. This is a result that I am very satisfied with, at the same time as I can see potential for further improvements, particularly in the High Flex and Global Technologies divisions," says Anders Lindqvist, President and CEO.

Outlook 2021

It is the Board of Directors' opinion that consolidated net sales for 2021 will be at a level of SEK 3.9 billion, based on 2020 closing exchange rates.

Group summary Q1 Rolling 12 month Jan-Dec 2020
2021 2020
Order intake, SEK million 1,027 1,432 3,282 3,687
Net Sales, SEK million 1,291 736 4,437 3,882
Book-to-bill 0.8 1.9 0.7 0.9
Order backlog, SEK million 1,706 2,860 1,706 1,969
Gross margin, % 59.8% 45.4% 56.7% 53.6%
EBIT, SEK million 498 55 1,340 898
EBIT margin, % 38.6% 7.5% 30.2% 23.1%
Earnings per share before/after dilution, SEK 3.99 0.40 10.69 7.10
Cash Flow, SEK million 311 228 772 689
Changes in Net Sales
Total growth, % 75% -33% 13% -10%
Organic growth, % 88% -35% 18% -8%
Growth from acquisitions, % - - - -
Currency effects, % -12% 2% -5% -2%

Interim Report January-March 2021


We delivered a stable start to the year. We continue to focus on helping our customers address the challenges still being created by the pandemic. We delivered growth of 75 percent and the EBIT margin improved to 39 percent, which was largely explained by good growth in the High Volume division and a strong quarter for the Pattern Generator division attributed to the delivery of a Prexision 800 Evo. The order decline of 28 percent should be viewed in relation to a challenging comparison with the first quarter of 2020 when order intake included five mask writers. This is a result that I am very satisfied with, at the same time as I can see potential for further improvements, particularly in the High Flex and Global Technologies divisions.

Our approach is characterized by a long-term perspective, while the divisionalization strengthened the prerequisites to individually and directly adapt Mycronic's various parts to the changes in each market. An ability to rapidly adjust, coupled with a healthy diversification of risk, creates resilience and contributes to our platform for future growth.

During the quarter, we noted varied development among our divisions. Pattern Generators delivered three mask writers during the quarter and received an additional two orders for mask writers for the semiconductor industry, which has continued to show a great deal of interest in SLX. In the display segment, we foresee continued positive long-term market development, although we did not receive any system orders during the quarter.

The former Assembly Solutions divisions recognized a combined EBIT margin of 13 percent, which is in line with the full-year objective. The High Flex division noted a stable trend, driven by significant orders from the US and Chinese markets. High Volume continued its strong and stable trend, mainly driven by investments in automation solutions in China. Although some improvement from low levels was noted, weak volumes for camera modules to the automotive industry continue to impact the Global Technologies division. In aerospace and defense, there was a strong performance in the US market, at the same time as the Chinese optoelectronics market softness carried over from the fourth quarter, but started to improve towards the end of the first quarter.

The objective for the accumulated EBIT margin in the former Assembly Solutions divisions is at least 10 percent and I foresee favorable opportunities to reach even higher levels in the long term. We continue to ensure that we have solid and active cost control, which can be rapidly adapted, and that we have the right expertise and organization to meet the market's demands and fluctuations. At the same time, we are continuing to implement a flexible product strategy that enables us to offer our solutions more broadly to new segments and geographies. The component shortages in the market has not affected our performance in the first quarter, but we foresee that it can lead to higher costs and longer lead times going forward.

During the past year, I have been impressed by how skilled our organization is at managing change. We have a dynamic, innovative and responsible culture with a high level of commitment and innovative strength. We have a scalable, customer-centric and decentralized organization that quite simply makes us faster and more flexible. Our product portfolio comprises leading, high-quality and effective product solutions and we are continuing in parallel to invest in solutions for the future of electronics. We have a clear growth strategy and are seeking actively within attractive areas to complement and broaden our offering through carefully selected acquisitions.

In summary, our start to the year has been strong and we have created a solid platform for profitable and sustainable growth, and I feel confident that we will achieve at least SEK 5 billion in net sales not later than in 2023. The Board of Directors reiterates the year's objective of net sales of SEK 3.9 billion based on exchange rates at year-end 2020, and I look forward to the remainder of the year with confidence.


MYCRONIC

Financial performance

GROUP

Q1 Rolling Jan-Dec
2021 2020 12 month 2020
Order intake, SEK million 1,027 1,432 3,282 3,687
Order backlog, SEK million 1,706 2,860 1,706 1,969
Net Sales, SEK million 1,291 736 4,437 3,882
Gross profit, SEK million 772 334 2,518 2,080
Gross margin, % 59.8% 45.4% 56.7% 53.6%
EBIT, SEK million 498 55 1,340 898
EBIT margin, % 38.6% 7.5% 30.2% 23.1%
EBITDA, SEK million 543 98 1,557 1,112

During the quarter, we noted varied development among our divisions. Pattern Generators delivered three mask writers during the period and received an additional two orders for mask writers for the semiconductor industry, which has continued to show a great deal of interest in SLX. In the display segment, we foresee continued positive long-term market development, although no system orders were received during the quarter.

High Flex noted a stable trend, driven by significant orders from the US and Chinese markets. High Volume continued its strong and stable trend, mainly driven by investments in automation in China. Although some improvement from low levels was noted, weak volumes for camera modules to the automotive industry continue to impact the Global Technologies division. In aerospace and defense, there was a strong performance in the US market, at the same time as the Chinese optoelectronics market softness carried over from the fourth quarter, but started to improve towards the end of the first quarter.

In total, this resulted in an order intake for the Group of SEK 1,027 (1,432) million. The decline of 28 percent should be viewed in relation to a challenging comparison with the first quarter of 2020 when order intake included five mask writers. The Group's order backlog amounted to SEK 1,706 (2,860) million at the end of the quarter.

A strong trend for High Volume, combined with the three delivered mask writers, contributed to an increase in net sales of 75 percent to SEK 1,291 (736) million. Based on constant exchange rates, the increase was 88 percent.

EBIT for the period improved 799 percent to SEK 498 (55) million, impacted by higher volumes in combination with an advantageous product mix, which also contributed to an EBIT margin of 39 (8) percent.

Acquisition-related costs, mainly attributable to the amortization of acquired intangible assets, amounted to SEK 7 (9) million.

Cash flow and financial position

Consolidated cash and cash equivalents at the end of March amounted to SEK 1,645 (911) million. Cash flow was SEK 311 (228) million. Cash flow from operating activities amounted to SEK 385 (285) million. Working capital increased during the period by SEK 35 million, driven primarily by lower advances from customers, compared with a decrease of SEK 326 million last year.

Investments amounted to SEK 21 (43) million, of which capitalization of product development accounted for SEK 14 (29) million and investments in tangible assets for SEK 7 (10) million. Financing activities utilized SEK 53 (14) million, of which SEK 39 million pertained to the acquisition of the non-controlling interest in Axxon Piezoelectric Technology Co, Ltd.

COVID-19

Mycronic is adhering to all official recommendations related to the pandemic and is also monitoring any development related to COVID-19. The company is taking a structured approach to reducing the risks to personnel and operations, while also implementing measures that will ensure future flexibility. Health and safety is our main priority.

Mycronic has a strong financial position, combined with its operations being well distributed over different segments and geographies, which is why the impact of COVID-19 on the Group differs substantially between its various parts. The virus has had an impact on the electronics industry and is creating uncertainty in the market, making forecasts and long-term effects difficult to assess.

Interim Report January-March 2021


MYCRONIC

PATTERN GENERATORS

Q1 Rolling 12 month Jan-Dec 2020
2021 2020
Order intake, SEK million 233 725 868 1,361
Order backlog, SEK million 797 1,915 797 1,156
Net Sales, SEK million 592 169 1,986 1,563
Gross profit, SEK million 476 109 1,523 1,156
Gross margin, % 80.4% 64.6% 76.7% 74.0%
EBIT, SEK million 419 51 1,256 889
EBIT margin, % 70.8% 30.1% 63.3% 56.8%
R&D expenditures, SEK million -52 -60 -214 -222
R&D costs, SEK million -47 -39 -170 -163

Pattern Generators started the year by securing orders for two SLX mask writers. Order intake for the quarter totaled SEK 233 (725) million, which must be viewed in comparison with the very strong first quarter of 2020. The pandemic continues to involve some adjustments for planned deliveries and the SLX announced earlier for delivery during the first half of the year will instead be delivered in the third quarter of the year. At the end of the quarter, the order backlog amounted to SEK 797 (1,915) million and contained 12 systems. Including the disclosed order of an SLX on April 13 the backlog contained 13 systems with planned deliveries as follows:

2021 Q2: Prevision Lite 8 Evo, MMS G8, SLX, FPS 6100
2021 Q3: 2 SLX, Prevision Lite 8 Evo
2021 H2: SLX
2021 Q4: SLX
2022 Q1: 2 SLX
2022 H1: SLX
2022 Q3: SLX

Net sales during the first quarter of the year increased by 251 percent to SEK 592 (169) million, which must be viewed in relation to the first quarter of 2020 when no system deliveries occurred. Deliveries of one Prevision Lite 8 Evo, one Prevision 800 Evo and one SLX contributed to the strong sales. Net sales for the quarter were negatively impacted by currency effects of SEK 24 million.

EBIT for the quarter increased 724 percent and amounted to SEK 419 (51) million, corresponding to an EBIT margin of 71 (30) percent. The business is characterized by major variations between the quarters in terms of orders and deliveries, and development should therefore be viewed over a longer period.

R&D costs amounted to SEK 47 (39) million for the quarter and pertain mainly to the SLX, together with the development of the current and next generation of mask writers. The capitalization of development costs amounted to SEK 6 (21) million.

Interim Report January-March 2021


MYCRONIC

HIGH FLEX

Q1 Rolling 12 month Jan-Dec 2020
2021 2020
Order intake, SEK million 323 297 1,059 1,032
Order backlog, SEK million 134 166 134 86
Net Sales, SEK million 276 263 1,092 1,079
Gross profit, SEK million 110 92 443 425
Gross margin, % 40.1% 35.1% 40.6% 39.4%
EBIT, SEK million 35 -2 69 33
EBIT margin, % 12.7% -0.7% 6.4% 3.0%
R&D expenditures, SEK million -43 -55 -174 -186
R&D costs, SEK million -36 -49 -153 -165

High Flex delivered a stable performance, driven by significant orders from the US and Chinese markets. The order intake for the quarter increased 9 percent in comparison with the year-earlier period and amounted to SEK 323 (297) million. The order backlog amounted to SEK 134 (166) million.

Net sales for the quarter grew 5 percent and amounted to SEK 276 (263) million, driven by healthy deliveries. The first quarter's net sales were negatively impacted by currency effects of SEK 31 million.

The division's EBIT developed well and amounted to SEK 35 (-2) million, corresponding to an EBIT margin of 13 (-1) percent.

Research and development costs during the quarter amounted to SEK 36 (49) million and pertained to further development of existing products, together with investments in future growth. The capitalization of development costs amounted to SEK 8 (7) million.

Interim Report January-March 2021


MYCRONIC

HIGH VOLUME

Q1 Rolling 12 month Jan-Dec 2020
2021 2020
Order intake, SEK million 391 271 1,103 983
Order backlog, SEK million 692 610 692 669
Net Sales, SEK million 368 220 1,020 873
Gross profit, SEK million 165 102 414 351
Gross margin, % 44.8% 46.2% 40.5% 40.2%
EBIT, SEK million 90 55 216 181
EBIT margin, % 24.4% 25.0% 21.1% 20.7%
R&D expenditures, SEK million -28 -20 -95 -87
R&D costs, SEK million -29 -21 -100 -92

High Volume continued its strong and stable trend, mainly driven by investments in automation solutions in China. Order intake during the first quarter of the year increased by 44 percent compared with the preceding year and amounted to SEK 391 (271) million. The order backlog amounted to SEK 692 (610) million.

The strong net sales growth of 67 percent reflected the division's leading position in the Chinese market and amounted to SEK 368 (220) million, of which currency effects had a negative impact of SEK 24 million.

EBIT improved 63 percent to SEK 90 (55) million, corresponding to an EBIT margin of 24 (25) percent.

Research and development costs during the quarter amounted to SEK 29 (21) million and pertained to further development of existing products, together with investments in future growth.

Interim Report January-March 2021


MYCRONIC

GLOBAL TECHNOLOGIES

Q1 Rolling 12 month Jan-Dec 2020
2021 2020
Order intake, SEK million 90 143 304 357
Order backlog, SEK million 82 169 82 57
Net Sales, SEK million 66 87 391 412
Gross profit, SEK million 21 30 137 146
Gross margin, % 32.1% 34.8% 35.0% 35.5%
EBIT, SEK million -14 -19 -82 -87
EBIT margin, % -21.7% -22.4% -20.9% -21.1%
R&D expenditures, SEK million -12 -18 -61 -66
R&D costs, SEK million -14 -21 -88 -95

Although some improvement from low levels was noted, weak volumes for camera modules to the automotive industry continue to impact the Global Technologies division. In aerospace and defense, there was a strong performance in the US market, at the same time as the Chinese optoelectronics market softness carried over from the fourth quarter, but started to improve towards the end of the first quarter.

During the quarter, orders from new customers were received for both camera modules and die bonding in the North American market. This contributed to a certain recovery in order intake, but nonetheless a decline of 37 percent was noted in relation to the first quarter of the preceding year. The quarter's order intake amounted to SEK 90 (143) million and the order backlog was SEK 82 (169) million at the end of March.

Net sales declined 24 percent to SEK 66 (87) million, with healthy performance in optoelectronics partly offsetting a weak market for camera modules. The period's net sales were negatively impacted by currency effects of SEK 10 million.

EBIT for the quarter was SEK -14 (-19) million corresponding to an EBIT margin of -22 (-22) percent.

Research and development costs during the quarter amounted to SEK 14 (21) million and pertained to further development of existing products, together with investments in future growth.

Interim Report January-March 2021


The electronics industry

It should be noted that the spread of COVID-19 has heightened uncertainty relating to market forecasts in general.

The global electronics industry is assessed to have declined 1.0 percent in 2020 to USD 2,150 billion1. For full-year 2020, the semiconductor market was forecasted to demonstrate a positive trend, with growth of 6.5 percent to the equivalent of USD 439 billion1.

OUTLOOK

Annual growth for the electronics industry is forecast at 5.0 percent for the period 2020--20251. Segments with the strongest expected growth during this five-year period are electronics for the automotive industry, data center and wireless communication infrastructure, industrial applications and medical devices. The electronics industry is forecast to demonstrate growth of 7.2 percent in 2021. The semiconductor market is expected to grow 11.2 percent in full-year 2021 compared with 2020 and is forecasted to be positive during the 2021--2025 period as a whole, with average annual growth of 4.4 percent1.

SMT AND DISPENSING MARKET AREA

The global market for SMT equipment has annual sales of approximately USD 5,000 million6. The segment SMT robots for component mounting grew by 7 percent in 2020 to USD 2,945 million2, driven primarily be strong Chinese development, while markets in America, Europe and Japan declined. The dispensing equipment market declined by 9 percent and had sales of USD 730 million9 in 2020. Mycronic's product portfolio comprises production systems for component mounting, non-contact high-speed dispensing of solder paste, inspection equipment, automated storage solutions, and equipment for dispensing, including coating of circuit boards.

ASSEMBLY AUTOMATION MARKET AREA

Mycronic offers die-bonding systems with very high precision for the production of micro and optoelectronics that are used in, for example, the data and tele-communication, aerospace, defense and medical devices industries. With the development of data centers, 5G, artificial intelligence and IoT (Internet of Things), optical components for communication are expected to grow from USD 7.5 billion in 2019 to USD 12.9 billion in 2025, which corresponds to annual growth of 10 percent8. Mycronic also offers solutions for assembly and testing of camera modules including those for Advanced Driver Assistance Systems (ADAS) in the automotive market. The number of automotive camera modules manufactured is expected to increase from 189 million units in 2019 to 357 million in 2025, corresponding to 11 percent annual growth3.

DISPLAYS MARKET AREA

After an initial decline in the market due to the outbreak of the pandemic, the market made a strong recovery in the second half of 2020, driven by healthy demand and rising prices, particularly for LCD displays. Growth for 2020 is estimated at 14 percent to USD 124 billion4. The positive trend in the display market is expected to continue in 2021, with growth of 27 percent to USD 157 billion4, largely driven by continued rising prices for LCD displays. The long-term trend toward a larger share of advanced displays is expected to continue. During 2021, AMOLED is expected to grow 25 percent to USD 38 billion4, driven by an increased share of AMOLED displays. Meanwhile, the total display area is also increasing, driven by larger screens and more screens in new products.

PHOTOMASKS FOR DISPLAYS MARKET AREA

The market report from Omdia on photomasks for displays is updated annually during the second quarter. The current forecast from the second quarter of 2020 is for growth of 2 percent to USD 919 million5^{,} 7 for 2020 and zero growth5^{,} 7 for 2021. The market is driven primarily by a higher proportion of advanced photomasks for AMOLED. At the same time, predicted growth for G10 photomasks has been slower due to increased price pressure and the deferral of capacity build-outs5. The forecast for total area growth is an average of 2 percent per year for 2019--20245. Strong growth for AMOLED photomasks is expected, with an annual average area growth of 12 percent for 2019--20245, which


MYCRONIC

drives the need for photomasks produced by Prevision 80 and Prevision 800 systems.

1) Prismark, latest forecast March 2021
2) Protec MDC, January 2021
3) Prismark, May and December 2020
4) Omdia, latest forecast April 2021
5) Omdia, June 2020 (annual update)
6) Prismark April 2019, Protec MDC January 2021, Mycronic analysis
7) 110 YEN/USD used by Mycronic for conversion
8) Lightcounting, October 2020
9) Prismark, April 2021

Other

THE PARENT COMPANY

Mycronic AB is the Group's Parent Company.

The Parent Company's net sales amounted to SEK 792 (375) million during the quarter. EBIT amounted to SEK 425 (78) million.

Cash and cash equivalents at the end of quarter amounted to SEK 938 million, compared with SEK 719 million at the end of 2020.

ANNUAL GENERAL MEETING 2021

The Annual General Meeting will be held on May 5, 2021. The notice was published on March 24 and is available on Mycronic's website, www.mycronic.com.

In line with the dividend policy, the Board of Directors is proposing to the Annual General Meeting a dividend of SEK 3.00 (2.00) per share, totaling SEK 293.7 (195.8) million.

The record date for entitlement to the dividend is proposed as May 7, 2021. Provided the Meeting resolves in favor of the dividend proposal, the dividend is expected to be paid as a single payment on May 12, 2021.

FINANCIAL INFORMATION

Mycronic AB (publ) is listed on Nasdaq Stockholm, Large Cap. The information in this report is published in accordance with the EU Market Abuse Regulation and the

Täby, April 22, 2021

Mycronic AB (publ)

Anders Lindqvist

President and CEO

Swedish Securities Act. The information was submitted for publication through the contact persons stated below on April 22, 2021, at CET 8:00 a.m.

Financial reports and press releases are published in Swedish and English and are available on www.mycronic.com.

This report was not reviewed by the company's auditor.

CONFERENCE CALL

Mycronic will host a web conference at 10:00-11:00 CET on April 22 with President and CEO Anders Lindqvist, and CFO Torbjörn Wingårdh. To take part of the presentation please dial the numbers or watch via the web link below.

Sweden: +46 8 566 427 06

UK: +44 333 300 9272

USA: +1 833 823 0590

https://mycronic-external.creo.se/210422

FINANCIAL CALENDAR

Annual General Meeting 2021 May 5, 2021

Interim Report January-June 2021 July 15, 2021

Interim Report January-Sept. 2021 October 21, 2021

Year-end report 2021 February 9, 2022

ADDITIONAL INFORMATION, PLEASE CONTACT

Anders Lindqvist, President and CEO

+46 8 638 52 00, [email protected]

Torbjörn Wingårdh, CFO

+46 8 638 52 00, [email protected]

Tobias Bülow, Director Investor Relations

+46 734 018 216, [email protected]

Interim Report January-March 2021


MYCRONIC

Group

Q1 Rolling Jan-Dec
Consolidated profit and loss accounts in summary, SEK million Note 2021 2020 12 month 2020
Net sales 5, 6 1,291 736 4,437 3,882
Cost of goods sold -519 -402 -1,919 -1,802
Gross profit 772 334 2,518 2,080
Research and development 7 -126 -130 -511 -514
Selling expenses -123 -140 -417 -435
Administrative expenses -57 -57 -236 -236
Other income and expenses 32 49 -15 3
EBIT 498 55 1,340 898
Financial income and expenses 0 -1 -6 -8
Profit/loss before tax 498 54 1,334 890
Tax -108 -13 -281 -187
Net Profit/loss 390 41 1,053 703
Earnings per share before/after dilution, SEK 3.99 0.40 10.69 7.10
Average number of shares, thousand 97,685 97,775 97,720 97,743
Results attributable to owners of the Parent Company 390 39 1045 694
Results attributable to non-controlling interests - 2 8 10
390 41 1,053 703
Consolidated statement of comprehensive income in summary, SEK million Q1 Rolling Jan-Dec
--- --- --- --- ---
2021 2020 12 month 2020
Net Profit/loss 390 41 1,053 703
Other comprehensive income
Items not to be reclassified to profit/loss, after tax
Actuarial profit/loss from defined benefits to employees - - 3 3
Items to be reclassified to profit/loss, after tax
Translation differences at translating foreign entities 90 125 -197 -161
Hedging of net investment in foreign entities - - - -
Changes in cash flow hedges -52 -64 72 61
Total comprehensive income 428 103 931 606
Total comprehensive income attributable to owners of the Parent Company 428 101 924 597
Total comprehensive income attributable to non-controlling interests - 2 7 9
428 103 931 606

Interim Report January-March 2021


MYCRONIC

Consolidated statements of financial position in summary, SEK million 31 Mar 21 31 Mar 20 31 Dec 20
ASSETS
Fixed assets
Intangible assets 1,310 1,471 1,253
Tangible assets 457 478 465
Non-current receivables 42 55 40
Deferred tax assets 133 118 128
Total fixed assets 1,942 2,122 1,886
Current assets
Inventories 1,187 1,231 1,181
Trade receivables 615 768 601
Other current receivables 308 226 348
Cash and cash equivalents 1,645 911 1,303
Total current assets 3,755 3,135 3,433
Total assets 5,697 5,257 5,319
EQUITY AND LIABILITIES
Equity 3,754 3,082 3,378
Long-term liabilities
Long-term interest-bearing liabilities 181 266 185
Deferred tax liabilities 271 219 281
Other non-current liabilities 52 61 41
Total long-term liabilities 504 546 507
Short-term liabilities
Short-term interest-bearing liabilities 80 77 79
Trade payables 284 272 261
Other current liabilities 1,074 1,280 1,094
Total current liabilities 1,438 1,629 1,434
Total liabilities 1,942 2,175 1,941
Total equity and liabilities 5,697 5,257 5,319

Interim Report January-March 2021


MYCRONIC

Q1 Rolling Jan-Dec
Consolidated cash flow statements in summary, SEK million 2021 2020 12 month 2020
Profit/loss before tax 498 54 1,334 890
Adjustments for non-cash items and paid income tax -78 -95 35 18
Change in working capital -35 326 -143 218
Cash flow from operating activities 385 285 1,226 1,126
Cash flow from investing activities -21 -43 -127 -150
Cash flow from financing activities -53 -14 -327 -288
Cash flow for the period 311 228 772 689
Cash and cash equivalents, opening balance 1,303 655 911 655
Exchange difference for cash and cash equivalents 32 28 -38 -41
Cash and cash equivalents, closing balance 1,645 911 1,645 1,303
Jan-Mar Jan-Dec
--- --- --- ---
Consolidated statement of changes in equity in summary, SEK million 2021 2020 2020
Opening balance 3,378 2,978 2,978
Dividend to owners - - -196
Dividend to non-controlling interests - - -1
Acquisition of holdings of non-controlling interests* -53 - -
Swap agreement related to own shares - - -15
Equity-settled share based payments 2 1 5
Total comprehensive income 428 103 606
Closing balance 3,754 3,082 3,378
Of which holdings of non-controlling interests - 8 14

*Pertains to the acquisition of the non-controlling interest in Axxon Piezoelectric Technology Co, Ltd, of which SEK 39 million was paid during the quarter.

Jan-Mar Jan-Dec
Other key figures * 2021 2020 2020
Equity per share, SEK 38.43 31.52 34.58
Return on equity (rolling 12 months), % 30.8% 20.2% 22.1%
Return on capital employed (rolling 12 months), % 36.2% 24.8% 26.1%
Net cash, SEK million 1,384 568 1,039
Average number of employees 1,535 1,458 1,506

*In addition to Key Figures presented on page 1. See calculations on page 18.

Interim Report January-March 2021


MYCRONIC

Parent Company

Q1 Rolling Jan-Dec
Profit/loss accounts in summary, Parent Company, SEK million 2021 2020 12 month 2020
Net sales 792 375 2,797 2,381
Cost of goods sold -254 -206 -1,018 -970
Gross profit 537 169 1,780 1,411
Other operating expenses -112 -91 -829 -808
EBIT 425 78 950 604
Result from financial items 4 6 88 90
Profit/loss after financial items 428 84 1,038 694
Appropriations - - -157 -157
Profit/loss before tax 428 84 881 537
Tax -88 -18 -173 -103
Net Profit/loss 340 66 707 434
Total comprehensive income 340 66 707 434
Balance sheets in summary, Parent Company, SEK million 31 Mar 21 31 Mar 20 31 Dec 20
--- --- --- ---
ASSETS
Fixed assets
Intangible and tangible assets 156 104 162
Financial assets 1,896 1,972 1,842
Total fixed assets 2,052 2,076 2,005
Current assets
Inventories 493 541 494
Current receivables 725 883 722
Cash and cash equivalents 938 415 719
Total current assets 2,156 1,840 1,936
TOTAL ASSETS 4,208 3,916 3,941
EQUITY AND LIABILITIES
Equity 2,530 2,027 2,188
Untaxed reserves 1,076 919 1,076
Long-term interest-bearing liabilities 9 30 9
Other non-current liabilities 1 5 1
Total long-term liabilities 10 35 10
Short-term interest bearing liabilities 17 20 17
Other current liabilities 575 915 650
Total current liabilities 592 935 667
TOTAL EQUITY AND LIABILITIES 4,208 3,916 3,941

Interim Report January-March 2021


MYCRONIC

Notes

NOTE 1 ACCOUNTING POLICIES

The interim report for the Group has been prepared in accordance with IAS 34 Interim Financial Reporting together with applicable provisions in the Swedish Annual Accounts Act. The report for the Parent Company has been prepared in accordance with Chapter 9 of the Swedish Annual Accounts Act. For the Group and Parent Company, accounting policies, valuation policies and assumptions were applied in accordance with the latest annual report. The accounting principles of the segments are the same as for the Group, with the exception of IFRS 16 Leases. The segments and the Parent Company recognize lease payments as a cost on a straight-line basis over the period of the lease. The right-of-use asset and the lease liability are thus not reported in the balance sheet.

At the beginning of April 2020, a new organization was implemented according to which the Assembly Solutions business area was divided between the three divisions of High Flex, High Volume and Global Technologies, while Pattern Generators formed the fourth division. As a result of this reorganization, the company identified the four divisions as segments in accordance with IFRS 8. Comparative figures have been restated in this interim report.

The nature of financial assets and liabilities is, in all material respects, the same as on December 31, 2020. As was the case at the end of 2020, the carrying amounts and fair values are deemed to essentially correspond with one another.

NOTE 2 TRANSACTIONS WITH RELATED PARTIES

Transactions with related parties are described in Note 8 of the 2020 Annual Report. The scope and focus of these transactions did not change significantly during the period.

NOTE 3 RISKS AND UNCERTAINTY FACTORS

There are a number of risks and uncertainty factors of an operational and financial character to which the Group is exposed through its operations, these are described in the 2020 Annual Report. Mycronic is for example exposed to country-specific risks such as political decisions or overarching changes to the regulatory framework, both geographically and product-wise. Mycronic is also exposed to effects from the COVID-19 outbreak, see page 3.

NOTE 4 EVENTS AFTER THE END OF THE PERIOD

There have been no events after the end of the period which have any significant effects on the Group's results or financial position.

NOTE 5 REVENUE FROM CONTRACTS WITH CUSTOMERS

Revenue by geographical market, SEK million Q1 Rolling 12 month Jan-Dec 2020
2021 2020
EMEA 126 155 551 580
North and South America 100 110 487 497
Asia 1,065 471 3,399 2,804
1,291 736 4,437 3,882
Revenue by type of good/service, SEK million
System 1,020 444 3,283 2,707
Aftermarket 271 292 1,154 1,174
1,291 736 4,437 3,882
Timing of revenue recognition, SEK million
Goods transferred at a point in time 1,111 546 3,687 3,122
Services transferred over time 180 189 751 760
1,291 736 4,437 3,882

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MYCRONIC

NOTE 6 SEGMENT REPORTING

SEK million Q1 Rolling 12 month Jan-Dec 2020
2021 2020
Net sales by Division
Pattern Generators 592 169 1,986 1,563
High Flex 276 263 1,092 1,079
High Volume 368 220 1,020 873
Global Technologies 66 87 391 412
Internal net sales between divisions -10 -3 -52 -46
1,291 736 4,437 3,882
EBIT by Division
Pattern Generators 419 51 1,256 889
High Flex 35 -2 69 33
High Volume 90 55 216 181
Global Technologies -14 -19 -82 -87
Group functions etc -30 -28 -117 -115
Amortization of previously acquired intangible assets -1 -1 -4 -4
Effects from IFRS 16 0 0 2 2
Group 498 56 1,340 898
SEK million 31 Mar 21 31 Mar 20 31 Dec 20
--- --- --- ---
Assets by Division
Capitalized Development Costs
Pattern Generators 72 34 69
High Flex 49 42 47
121 76 116
Inventories
Pattern Generators 402 400 357
High Flex 257 322 292
High Volume 402 349 418
Global Technologies 128 162 117
1,187 1,231 1,181
Trade Receivables
Pattern Generators 261 294 247
High Flex 219 261 213
High Volume 93 97 89
Global Technologies 42 115 52
615 768 601

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MYCRONIC

NOTE 7 RESEARCH AND DEVELOPMENT EXPENSES

Research and development costs, SEK million Q1 Rolling 12 month Jan-Dec 2020
2021 2020
R&D expenditures
Pattern Generators -52 -60 -214 -222
High Flex -43 -55 -174 -186
High Volume -28 -20 -95 -87
Global Technologies -12 -18 -61 -66
-135 -153 -545 -561
Capitalization of Development Costs
Pattern Generators 6 21 44 60
High Flex 8 7 26 25
14 29 70 85
Amortization of Acquired Technology
High Flex -1 -1 -4 -4
High Volume -1 -1 -5 -5
Global Technologies -2 -3 -9 -10
-4 -5 -18 -19
Impairment of Acquired Technology
Global Technologies - - -18 -18
Reported cost -126 -130 -511 -514

NOTE 8 DEFINITIONS AND RECONCILIATION ALTERNATIVE PERFORMANCE MEASURES, ETC

The European Securities and Markets Authority (ESMA) has issued guidelines regarding alternative performance measures for listed companies.

These relate to financial key figures used by management, to control and evaluate the Group's business, which cannot be directly inferred from the financial statements. Alternative performance measures are also considered to be of interest to external investors and analysts who monitor the company. For definitions of other key ratios, please refer to the Annual Report.

Acquisition-related costs

Acquisition-related costs include expensing of acquired inventories at fair value, amortization and impairment of acquired intangible assets, changes in value and revaluation of contingent considerations and transaction expenses.

Book-to-bill

Order intake in relation to net sales. Indicates future development of net sales.

Capital employed

Balance sheet total less non-interest bearing liabilities. Used to show a company's ability to meet capital needs from operations.

Earnings per share

Net result attributable to the owners of the Parent Company divided by the average number of outstanding shares before and after dilution. Used to show a company's results per share.

EBITDA

Operating result (EBIT) before depreciation and amortization, interest and tax. EBITDA is a component used in expressing the company's financial goals and dividend policy.

Equity per share

Equity on balance day divided by the number of outstanding shares at the end of the period. Used to measure the value of the company per share.

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MYCRONIC

Net cash

Cash and cash equivalents less interest-bearing liabilities.

Order backlog

Remaining orders for goods, valued at the closing date exchange rate. Used to show secured future net sales of goods.

Order intake

Received orders for goods and services, valued at average exchange rates. The order intake also includes revaluation of the order backlog at closing date exchange rates. Used to show orders received.

Organic growth

Change in net sales excluding increase related to acquisitions, recalculated to the previous year's currency rates, as a percentage of the previous year's net sales. Net sales from acquired companies are included in the calculation of organic growth as of the first day of the first month which falls 12 months after the date of acquisition.

Return on capital employed

Earnings before financial expenses as a percentage of average capital employed. Used to show return on capital needed for operations.

Return on equity

Net profit/loss as a percentage of average equity. Used to demonstrate return on shareholder capital over time.

Underlying EBIT and underlying EBIT margin

Underlying EBIT consists of operating profit/loss excluding acquisition-related costs. The underlying EBIT margin is underlying EBIT as a percentage of net sales. Used to describe how operations are developing and performing excluding acquisition-related costs.

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MYCRONIC

Jan-Mar Rolling Jan-Dec
Return on equity 2021 2020 12 month 2020
Net profit/loss (rolling 12 months) 1,053 587 1,053 703
Average shareholders’ equity 3,418 2,912 3,418 3,178
30.8% 20.2% 30.8% 22.1%
Return on capital employed
Profit/loss before tax (rolling 12 months) 1,334 771 1,334 890
Financial expenses 13 13 13 14
Profit/loss before financial expenses 1,348 784 1,348 904
Average balance sheet total 5,477 4,902 5,477 5,059
Average non-interest-bearing liabilities 1,757 1,734 1,757 1,591
Average capital employed 3,720 3,167 3,720 3,469
36.2% 24.8% 36.2% 26.1%
Book-to-bill
Order intake 1,027 1,432 3,282 3,687
Net sales 1,291 736 4,437 3,882
0.8 1.9 0.7 0.9
EBITDA
EBIT 498 55 1,340 898
Depreciation/Amortization 45 43 216 214
543 98 1,557 1,112
Underlying EBIT
EBIT 498 55 1,340 898
Acquisition-related costs included in:
Cost of goods sold - - - -
Operating expenses 7 9 75 77
505 65 1,415 975
Equity per share
Equity at balance day 3,754 3,082 3,754 3,378
No. of shares at end of period, thousand 97,685 97,775 97,685 97,685
38.43 31.52 38.43 34.58
Earnings per share before/after dilution, SEK
Net Profit/loss attributable to owners of the Parent Company 390 39 1,045 694
Average no. of shares before dilution, thousand 97,685 97,775 97,720 97,743
Average no. of shares after dilution, thousand 97,685 97,775 97,741 97,763
3.99 0.40 10.69 7.10
Net cash, SEK million
Cash and cash equivalents 1,645 911 1,645 1,303
Interest-bearing liabilities -261 -343 -261 -264
1,384 568 1,384 1,039

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MYCRONIC

Quarterly data Q1 21 Q4 20 Q3 20 Q2 20 Q1 20 Q4 19
Order intake
Pattern Generators 233 403 122 111 725 1,004
High Flex 323 269 296 171 297 357
High Volume 391 163 235 314 271 244
Global Technologies 90 51 89 74 143 107
Internal order intake between divisions -10 -20 -4 -19 -3 -5
1,027 865 739 651 1,432 1,706
Order Backlog
Pattern Generators 797 1,156 1,138 1,522 1,915 1,359
High Flex 134 86 148 81 166 134
High Volume 692 669 711 708 610 560
Global Technologies 82 57 100 114 169 112
1,706 1,969 2,096 2,425 2,860 2,164
Net Sales
Pattern Generators 592 385 506 503 169 405
High Flex 276 331 237 248 263 421
High Volume 368 203 224 225 220 189
Global Technologies 66 93 104 128 87 172
Internal net sales between divisions -10 -20 -4 -19 -3 -5
1,291 992 1,068 1,086 736 1,181
Gross Profit
Pattern Generators 476 283 404 361 109 277
High Flex 110 136 98 99 92 180
High Volume 165 68 84 98 102 68
Global Technologies 21 32 35 49 30 61
772 519 622 605 334 584
Gross Margin
Pattern Generators 80.4% 73.5% 79.7% 71.7% 64.6% 68.3%
High Flex 40.1% 41.0% 41.2% 39.9% 35.1% 42.8%
High Volume 44.8% 33.3% 37.3% 43.4% 46.2% 35.9%
Global Technologies 32.1% 34.4% 33.6% 38.2% 34.8% 35.2%
59.8% 52.3% 58.3% 55.7% 45.4% 49.4%
R&D expenses
Pattern Generators -47 -51 -35 -38 -39 -59
High Flex -36 -36 -35 -45 -49 -56
High Volume -29 -30 -22 -18 -20 -27
Global Technologies -14 -15 -39 -20 -21 -15
Total R&D expenses -126 -132 -130 -122 -130 -159
Selling expenses -123 -76 -101 -117 -140 -148
Administrative expenses -57 -66 -52 -61 -57 -66
Other income/expenses 32 -31 9 -24 49 -8
EBIT 498 214 348 281 55 204
Of which EBIT Pattern Generators 419 201 364 273 51 186
Of which EBIT High Flex 35 25 24 -15 -2 34
Of which EBIT High Volume 90 30 38 57 55 29
Of which EBIT Global Technologies -14 -8 -57 -2 -19 5
Of which EBIT Group functions -30 -35 -22 -30 -29 -47
EBIT margin 38.6% 21.5% 32.6% 25.8% 7.5% 17.2%
Equity per share after tax 38.43 34.58 33.54 33.07 31.52 30.46
Earnings per share before/after dilution 3.99 1.80 2.71 2.18 0.40 1.57
Closing share price 205.00 245.40 211.40 175.70 121.10 185.10

Interim Report January-March 2021