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Nelly Group Interim / Quarterly Report 2011

Apr 19, 2011

3179_10-q_2011-04-19_3dd316e9-b193-47f1-9bd7-8c1c2198f7bc.pdf

Interim / Quarterly Report

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Interim report, 1 January – 31 March 2011

22% YEAR ON YEAR SALES GROWTH

CDON Group AB (publ.) ("CDON Group" or "the Group") (Nasdaq OMX Stockholm's Mid Cap market: CDON) today announced its financial results for the first quarter ended 31 March 2011.

First Quarter Highlights

  • Net sales up 22% year on year to SEK 571.8 (469.7) million
  • Gross profit up 17% year on year to SEK 109.9 (93.6) million, with a gross margin of 19.2%
  • Operating profit of SEK 20.1 (37.9) million with an operating margin of 3.5%
  • Net income of SEK 12.7 (25.0) million
  • Basic earnings per share of SEK 0.19 (49.46)1
  • Acquisition of designer brand furniture and interior decoration e-retailer RUM21.se
  • Launch of Gymgrossisten.com sports and health store in Denmark as Bodystore.dk
  • Fashion store Nelly.com's presence in Germany made permanent following positive evaluation, and new test launch in Austria

Mikael Olander, President & Chief Executive Officer, commented: "Our record first quarter sales further demonstrate the scalability of the platform and our capability to develop the existing businesses, acquire and launch new internet stores, and enter new markets. Group revenues were up 22% year on year in the first quarter, and gross profits were up 17% with a gross margin of 19.2%, despite the accelerating migration away from media products towards higher growth product categories such as consumer electronics, which grew to become the second largest product group within the Entertainment segment.

"We have continued to expand the business in line with our strategy in the first quarter by acquiring furniture and interior design retailer RUM21.se, rolling out Nelly.com in Germany with market tests in the Netherlands and Austria, launching Gymgrossisten.com in Denmark as Bodystore.dk, and broadening the assortments of all of our online stores. The year on year development in our sales and profitability also reflected the launch of Heppo.com in Sweden in September 2010, the acquisition of Lekmer.com at the end of the first quarter of last year, and the pan-Nordic extension of both brands.

"As predicted, the year on year decline in profitability reflects the investments that we have been making, the shift in the sales mix and the costs associated with being a separately listed company, as well as the substantial year on year appreciation of the Group's Swedish krona reporting currency. We continue to expect to deliver a slight improvement in our underlying operating margin for the full year. We have the funds required to further develop the business and benefit from e-commerce's rapidly growing share of total retail sales, and we continue to review opportunities to expand both organically and by acquisition."

1 Earnings per share for Jan-Mar 2010 have been recalculated following the 250:1 share split in September 2010. The weighted average number of issued shares for this period was 500,000. The weighted average number of shares before dilution for the first quarter 2011 amounted to 66,342,124. The weighted average number of shares after dilution in the first quarter 2011 amounted to 72,921,071.

Significant events

On 31 January 2011, CDON Group acquired 90.1% of RUM21 AB, an online retailer of designer brand furniture and interior decoration products, for SEK 14.0 million in cash. SEK 7.3 million of the purchase price will be paid as a deferred payment over the three years after the closing of the transaction, starting from 2012. RUM21.se's results have been fully consolidated in the Group's accounts with effect from 1 February 2011. RUM21.se generated SEK 11.2 million of revenues in 2010.

The conversion price for the Group's SEK 250.0 million five-year convertible bond was announced on 19 January 2011. The SEK 38.00 conversion price corresponds to 125 per cent of the volume-weighted trading price of the CDON Group share between 15 December 2010 and 14 January 2011 (the first 20 days of trading in the Group's shares). The bond may therefore be converted into a maximum of 6,578,947 CDON Group shares between 15 June 2012 and the end of 1 December 2015, which would represent a 9.0% dilution effect based on the number of shares outstanding as at 31 December 2010.

Financial summary

2011 2010 Change
(SEK thousand) Jan–Mar Jan–Mar (%)
Net sales 571,821 469,733 21.7%
Gross profit 109,897 93,571 17.4%
Gross margin (%) 19.2% 19.9%
Operating profit
Operating margin (%)
20,138
3.5%
37,911
8.1%
-46.9%
Net interest & other
financial items
-3,444 -5,595 -38.4%
Income before tax 16,694 32,316 -48.3%
Net income 12,669 25,013 -49.4%
Basic earnings per share (SEK)* 0.19 49.46 -
Diluted earnings per share (SEK)* 0.18 49.46 -
Total assets 937,746 576,635 62.6%

* Earnings per share for Jan-Mar 2010 have been recalculated following the 250:1 share split in September 2010. The weighted average number of issued shares for this period was 500,000. The weighted average number of shares before dilution for the first quarter 2011 amounted to 66,342,124. The weighted average number of shares after dilution in the first quarter 2011 amounted to 72,921,071.

Group Overview

Group net sales were up 22% year on year in the quarter following sales growth and continued market share gains for each business segment. The Group's sites attracted 34.1 (26.1) million visits and generated 1,250,000 (1,065,000) orders during the quarter.

The Group's consolidated cost of goods sold increased by 23% year on year to SEK 461.9 (376.2) million in the quarter. The lower year on year gross margin of 19.2% (19.9%) in the quarter reflected the adverse impact of the appreciation of the Group's Swedish krona reporting currency against its other operating currencies. The gross margin was also impacted by the ongoing shift in the Entertainment segment away from the sale of higher margin CDs towards higher growth product categories such as consumer electronics and books.

Sales, General and Administrative expenses increased by 63% year on year to SEK 90.2 (55.2) million, which reflected the larger sales volumes, marketing investments in Lekmer.com, the scaling of Heppo.com and RUM21.se, and the expansion of Nelly.com in the German market. As forecast, the Group is also incurring a SEK

20 million increase in TV advertising spend for the full year following the signing of a new agreement with Viasat Broadcasting, which is a subsidiary of former parent company Modern Times Group in the fourth quarter of 2010. The Group also incurred SEK 4.6 (0.3) million of central costs in the first quarter, which were primarily related to the Group's status as a standalone and publicly listed company.

The Group therefore reported a 47% year on year decline in operating profits in the quarter and an operating margin of 3.5% (8.1%).

The Group's net interest and other financial items amounted to SEK -3.4 (-5.6) million in the quarter and reflected the Group's net cash position, compared to a net debt position in the first quarter of 2010, as well as the interest payable on the SEK 250 million convertible bond issued by CDON Group in December 2010.

Group pre-tax profits amounted to SEK 16.7 (32.3) million and Group tax charges totalled SEK -4.0 (-7.3) million in the first quarter. Group consolidated net income therefore amounted to SEK 12.7 (25.0) million in the first quarter.

The total number of shares outstanding remained unchanged during the period at 66,342,124 (500,000) and the Group therefore reported basic earnings per share of SEK 0.19 (49.46) and diluted earnings per share of SEK 0.18 (49.46).

Segmental Operating Review

Entertainment

(SEK thousands) 2011
Jan–Mar
2010
Jan–Mar
Change
(%)
Net sales 361,215 328,941 9.8%
Operating profit 18,191 24,186 -24.8%
Operating margin (%) 5.0% 7.4%
No. of visits (thousands) 18,864 16,490 14.4%
No. of orders (thousands) 935 861 8.6%
Average shopping basket (SEK) 363 357 1.7%

The Entertainment segment comprises the CDON.COM, BookPlus.fi and Lekmer.com internet stores. Segment sales were up 10% year on year in the quarter and the Entertainment segment accounted for 63% (70%) of total Group sales in the quarter.

CDON.COM strengthened its market positions in all product categories. Consumer electronics delivered strong sales growth, and grew to become the second largest category in the quarter, with toys and books also growing strongly. The industry-wide decline in media products, especially CDs, continued in the first quarter and is expected to continue moving forward. CDON.COM accelerated its shift towards future growth segments, such as consumer electronics and small white-goods, and broadened its assortment in all categories, including books, which are now available in all the Group's Nordic markets. Both Bookplus.fi and Lekmer.com showed healthy year on year growth in the quarter, which reflected successful campaigns, the Pan-Nordic expansion of Lekmer.com, and the ongoing shift from traditional retail stores to e-commerce. A children's wear category was launched on Lekmer.com in the quarter.

The Entertainment segment's operating profits declined year on year in the quarter, which reflected the ongoing shift in the product category mix, investments in the expansion of Lekmer.com and the continued appreciation of the Group's Swedish krona reporting currency against its other operating currencies.

Fashion

(SEK thousands) 2011
Jan–Mar
2010
Jan–Mar
Change
(%)
Net sales 113,959 69,035 65.1%
Operating profit -4,259 3,857 -210.4%
Operating margin (%) -3.7% 5.6%
No. of visits (thousands) 12,848 7,997 60.7%
No. of orders (thousands) 173 107 61.7%
Average shopping basket (SEK) 643 639 0.6%

The Fashion segment comprises the Nelly.com, LinusLotta.com, Heppo.com and RUM21.se internet stores. The year started positively with segment sales for the first quarter 65% ahead of the same period last year and the segment accounted for 20% (15%) of total Group sales in the quarter.

Nelly.com continued its expansion outside the Nordic home markets. The store made its German presence permanent during the quarter, continued the test-launch in the Netherlands and is now targeting Austria as a new test-market. The Nelly.com website was overhauled and re-launched following the implementation of extended functionality, that will further improve the online shopping experience. Nelly.com also launched a complementary customer fashion-magazine in the quarter, new private label 'Nelly Trend', and a sportswear category, which will further increase the assortment on the site. Heppo.com continued to develop according to plan. The Group also acquired RUM21.se, an online retailer of designer brand furniture and interior decoration products during the quarter.

Segment operating profits were down year on year in the first quarter, which was due primarily to the increased marketing costs associated with the ramp up of Heppo.com, as well as Nelly.com's German launch and the integration of RUM21.se.

(SEK thousands) 2011 2010 Change
Jan–Mar Jan–Mar (%)
Net sales 96,660 71,757 34.7%
Operating profit 10,823 10,126 6.9%
Operating margin (%) 11.2% 14.1%
No. of visits (thousands) 2,380 1,616 47.3%
No. of orders (thousands) 142 97 46.4%
Average shopping basket (SEK) 681 722 -5.7%

Sports & Health

The Sports & Health segment comprises the Gymgrossisten.com, Fitnesstukku.fi and Bodystore.com internet stores. Segment sales were up 35% year on year in the first quarter and accounted for 17% (15%) of total Group sales in the quarter.

The continued sales growth reflected market share gains for Gymgrossisten.com in each of its geographical markets in the first quarter, which is the seasonally strongest period of the year. Gymgrossisten.com was launched in Denmark on 22 February as Bodystore.dk and Gymgrossisten.com is now available in all of the Nordic markets. The company has secured extended warehouse facilities and handling capacity in Trollhättan in

Sweden. The new facilities provide the business with doubled storage capacity, and will enable it to support the segment's further growth.

Segment operating profits grew by 6.9% year on year in the first quarter, with operating margins of 11.2% despite the investments related to the launch in Denmark and activities associated with increasing market shares in new markets.

Financial position

Group total assets grew by 63% year on year to SEK 937.7 (576.7) million as at 31 March 2011, which reflected the ongoing expansion of the Fashion and Entertainment businesses, as well as the convertible bond issue in December 2010. Inventory levels increased year on year to SEK 295.8 (169.3) million, in line with the increased scale of the Group.

Capital employed increased by SEK 259.1 million year on year to SEK 569.6 (310.5) million, which primarily reflected the convertible bond issue, as well as the higher prevailing inventory levels due to the increased proportion of Group sales derived from the more inventory-intensive Fashion and Sports & Health businesses, and the overall expansion of the Group's product assortment. The Group's rolling twelve month return on capital employed was 27.0% (41.3%).

Cash flow from operating activities before changes in working capital amounted to SEK 2.2 (31.3) million in the quarter, and included a SEK 18.9 million corporate tax payment for 2010. The Group reported a SEK -164.1 (-96.6) million change in working capital in the quarter, which primarily reflected the higher inventory levels referred to above, as well as the usual seasonal patterns.

Group cash flow to investing activities amounted to SEK -7.3 (-1.4) million in the quarter and primarily reflected the SEK -5.3 million investment in the acquisition of RUM21 AB in February 2011.

The Group had no cash flow to/from investing activities in the first quarter, compared to SEK 75.5 million of cash flow from financing activities in the first quarter of 2010.

The Group's total interest-bearing borrowings amounted to SEK 209.0 (278.4) million at the end of the period, which reflected the SEK 250.0 million convertible bond issue in December and the subscription by MTG for 65,545,122 newly issued CDON Group shares at SEK 3.646 per share in exchange for the retirement of a SEK 239.0 million receivable from CDON Group.

The Group's cash and cash equivalents therefore decreased by SEK 170.1 million in the quarter (increase of SEK 8.8 million) , and amounted to SEK 261.3 (11.8) million at the end of the period.

The Group had a net cash position (defined as cash and cash equivalents less interest-bearing liabilities) of SEK 52.2 million at the end of the quarter, compared to a net debt position of SEK 186.9 million at the end of the first quarter of 2010.

Parent company

The parent company of CDON Group reported sales of SEK 8.0 (0.0) million in the first quarter, of which 99.8 % was to companies within the Group. Sales, General & Administrative expenses amounted to SEK -12.0 (0.0) million in the quarter. Net interest and other financial items amounted to SEK -2.7 (-2.6) million and income before tax therefore amounted to SEK -6.8 (-2.6) million.

The parent company's investments in non-current assets during the quarter related to the acquisition of RUM21 AB as described above

The parent company reported cash and cash equivalents of SEK 222.4 (0.1) million at the end of the period.

Accounting policies

This report has been prepared in accordance with 'IAS 34 Interim Financial Reporting' and the 'Annual Accounts Act'. The interim report for the parent company has been prepared in accordance with the 'Annual Accounts Act'. The accounting policies in the Group's consolidated financial statements and the parent company's financial statements have been prepared according to the same accounting policies and calculation methods as the 2010 annual accounts.

Risks and uncertainties

Several factors could affect CDON Group's earnings and operations, most of which can be managed through internal procedures but some of which are controlled by external factors. Risks and uncertainties include IT and control systems, suppliers, seasonal variations and currencies, new market entries, changes in market conditions, and changes in e-commerce spending behaviour. The parent company is also subject to interest rate risks. The 2010 Annual Report contains a more comprehensive description of the risks and uncertainty factors affecting the Group in the Management Report and in Note 20.

Related party transactions

Related party transactions for the period are of the same character and amounts as the transactions described in the 2010 Annual Report.

Other Information

Second Quarter 2011 Financial Results CDON Group's financial results for the second quarter and six months ended 30 June 2011 will be published on 18 July 2011.

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

19 April 2011

Mikael Olander President & CEO

CDON Group AB Bergsgatan 20 Box 385 SE-201 23 Malmö Corporate ID number: 556035-6940

The company will host a conference call today at 15.00 Stockholm local time, 14.00 London local time and 09.00 New York local time.

To participate in the conference call, please dial: Sweden: +46 (0)8 5352 6440 International: +44 (0)20 7138 0826 US: +1 212 444 0481

The access pin code for the conference call is 9499049.

To listen to the conference call online, please go to www.cdongroup.com.

***

For additional information, please visit www.cdongroup.com or contact: Mikael Olander, President & Chief Executive Officer

Phone: +46 (0) 10 703 20 00 Investor and analysts enquires:

Martin Edblad, Chief Financial Officer Phone: +46 (0) 700 80 75 03 E-mail: [email protected]

Media enquires: Fredrik Bengtsson, Head of Communications Phone: +46 (0) 700 80 75 04 E-mail: [email protected]

About CDON Group

CDON Group is one of the leading e-commerce groups in the Nordic region. Established in 1999, the Group has continuously expanded its product portfolio and is now a leading e-commerce player in the Entertainment (CDON.COM, BookPlus.fi, Lekmer.com), Fashion (Nelly.com, LinusLotta.com, Heppo.com, RUM21.se), and Sports & Health (Gymgrossisten.com, Bodystore.com) segments. CDON Group's nine online stores attract approximately 115 million site visits and two million unique customers a year.

The information in this announcement is that which CDON Group AB is required to disclose under the Securities Markets Act. This information was released for publication at 13:00 CET 19 April 2011.

CONDENSED CONSOLIDATED 2011 2010 2010
INCOME STATEMENT (SEK thousand) Jan-Mar Jan-Mar Jan-Dec
Net sales 571,821 469,733 2,210,034
Cost of goods and services -461,924 -376,162 -1,789,814
Gross profit 109,897 93,571 420,220
Sales and administration expenses -90,180 -55,200 -287,382
Other operating income and expenses, net 421 -460 1,790
Operating profit 20,138 37,911 134,628
Net interest & other financial items -3,444 -5,595 -18,799
Profit before tax 16,694 32,316 115,829
Tax -4,025 -7,303 -25,595
Net income for the period 12,669 25,013 90,234
Attributable to:
Equity holders of the parent 12,817 24,731 90,835
Non-controlling interests -148 282 -601
Net income for the period 12,669 25,013 90,234
Basic earnings per share (SEK)* 0.19 49.46 5.00
Diluted earnings per share (SEK)* 0.18 49.46 4.90

* Earnings per share for Jan-Mar 2010 has been recalculated following a 250:1 share split in September 2010. The number of issued shares for this period is 500,000. The earnings per share for the period Jan-Dec 2010 have also, and besides taking into account the 250:1 share split, been recalculated to reflect two share issues, by which the amount of issued shares increased in September from 500,000 to 66,045,122, and in October to 66,342,124. The weighted average number of shares before dilution for 2010 amounted to 18,153,748. The weighted average number of shares after dilution for 2010 amounted to 18,694,484. The weighted average number of shares before dilution for the first quarter 2011 amounted to 66,342,124. The weighted average number of shares after dilution for the first quarter 2011 amounted to 72,921,071.

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
CONDENSED (SEK thousand)
Profit for period 12,669 25,013 90,234
Other comprehensive income
Translation difference for the period -206 -855 -3,250
Other comprehensive income for the period -206 -855 -3,250
Total comprehensive income for period 12,463 24,158 86,984
Total comprehensive income attributable to:
Parent company shareholders
12,611 23,876 87,585
Non-controlling interests -148 282 -601
Total comprehensive income for the period 12,463 24,158 86,984
Shares outstanding at period's end* 66,342,124 500,000 66,342,124
Shares outstanding at period's end, incl convertible* 72,921,071 500,000 72,921,071
Average number of shares, basic* 66,342,124 500,000 18,153,748
Average number of shares, diluted* 72,921,071 500,000 18,694,484

* Outstanding shares at the end of the period Jan-Mar 2010 and weighted average number of shares before and after dilution have been recalculated with regards to a split 250:1 in September 2010. Outstanding shares at the end of the reporting period and weighted average number of shares before and after dilution for the period Jan-Dec 2010 have, in addition to the split 250:1, been recalculated with regards to two share issues, where the number of shares increased from 500,000 to 66,045,122 in September, and to 66.342.124 in October.

CONSOLIDATED STATEMENT OF FINANCIAL 2011 2010 2010
POSITION CONDENSED (SEK thousand) 31-Mar 31-Mar 31-Dec
Non-current assets
Goodwill 197,101 189,548 188,966
Other intangible assets 71,952 61,461 65,878
Total intangible assets 269,053 251,009 254,844
Tangible assets 4,947 2,058 3,660
Total non-current assets 274,000 253,067 258,504
Current assets
Inventories 295,832 169,344 251,284
Current interest-bearing receivables 0 79,615 0
Current non-interest-bearing receivables 106,627 62,791 73,066
Total receivables 106,627 142,406 73,066
Cash and cash equivalents 261,287 11,818 431,343
Total current assets 663,746 323,568 755,693
Total assets 937,746 576,635 1,014,197
Equity
Equity attributable to owners of the parent 358,275 29,096 345,665
Non-controlling interest 2,266 3,033 879
Total equity 360,541 32,129 346,544
Non-current liabilities
Non interest bearing
Deferred tax liability 14,850 26,748
Other provisions 28,111 1,326 2,397
4,708
Interest bearing
Convertible bond 209,047 0 207,204
Total non-current liabilities 241,866 16,176 236,349
Current liabilities
Current interest-bearing liabilities 0 278,407 0
Current non-interest-bearing liabilities 335,339 249,923 431,304
Total current liabilities 335,339 528,330 431,304
Total equity and liabilities 937,746 576,635 1,014,197
CONSOLIDATED STATEMENT OF CASH FLOWS 2011 2010 2010
CONDENSED (SEK thousand) Jan-Mar Jan-Mar Jan-Dec
Cash flow from operating activities 2,150 31,271 126,162
Changes in working capital -164,056 -96,600 -32,876
Cash flow from operations -161,906 -65,329 93,286
Investments in subsidiaries* -5,303 -1,067 -4,459
Investments in other non-current assets -2,026 -347 -5,373
Other cash flow from investing activities 0 -16 0
Cash flow to/from investing activities -7,329 -1,430 -9,832
Other cash flow from/to financing activities 0 75,532 353,808
Cash flow to/from financing activities 0 75,532 353,808
Change and cash equivalents for the period -169,235 8,773 437,262
Cash and cash equivalents at period's start 431,343 3,045 3,045
Translation difference, cash and cash equivalents -821 0 -8,964
Cash and cash equivalents at period's end 261,287 11,818 431,343

* Investments in subsidiaries 2011 comprises SEK 5.303 thousand acquisition of Rum21 AB, see Note 1.

STATEMENT OF CHANGES IN EQUITY 2011 2010 2010
(SEK thousand) 31-Mar 31-Mar Jan-Dec
Opening balance 346,544 8,211 8,211
Profit for the period 12,669 25,013 90,234
Other comprehensive income -206 -855 -3,250
Effects of employee option program - -240 -
New share issue - - 239,594
Acquisition of non-controlling interests with a change in control 1,535 - 827
Acquisition of shares from non-controlling interests without a change in control - - -21,033
Equity-part of convertible bonds - - 31,960
Closing balance 360,541 32,129 346,544

SEGMENT REPORTING

NET SALES 2010 2010 2010 2010 2010 2011
(SEK thousand) Jan-Mar Apr-Jun Jul-Sep Oct-Dec Full year Jan-Mar
Entertainment 328,941 272,972 328,270 561,971 1,492,154 361,215
Fashion 69,035 116,971 112,488 134,673 433,167 113,959
Sport & Health 71,757 67,684 72,983 72,234 284,658 96,660
Total operational business areas 469,733 457,627 513,741 768,878 2,209,979 571,834
Group central operations -
-
- 55 55 7,961
Eliminations 0 0 0 0 0 -7,974
TOTAL OPERATING ACTIVITIES 469,733 457,627 513,741 768,933 2,210,034 571,821
CONSOLIDATED TOTAL 469,733 457,627 513,741 768,933 2,210,034 571,821
Intersegment sales
Entertainment
- - - - - 27
Fashion - - - - - -
Sport & Health - - - - - -
Group central operations - - - - - 7,947
Total 0 0 0 0 0 7,974
OPERATING PROFIT 2010 2010 2010 2010 2010 2011
(SEK thousand) Jan-Mar Apr-Jun Jul-Sep Oct-Dec Full year Jan-Mar
Entertainment 24,186 11,175 20,951 43,422 99,734 18,191
Fashion 3,857 8,906 1,458 1,857 16,078 -4,259
Sport & Health 10,126 7,983 8,844 8,405 35,358 10,823
Total operational business areas 38,169 28,064 31,253 53,684 151,170 24,755
Group central operations -258 -210 -473 -15,601 -16,542 -4,617
CONSOLIDATED TOTAL 37,911 27,854 30,780 38,083 134,628 20,138
PARENT COMPANY INCOME STATEMENT 2011 2010 2010
CONDENSED (SEK thousand) Jan-Mar Jan-Mar Jan-Dec
Net Sales 7,961 0 55
Gross profit 7,961 0 55
Administration expenses -12,041 -26 -17,814
Operating profit -4,080 -26 -17,759
Net interest & other financial items -2,689 -2,604 -8,321
Profit before tax -6,769 -2,630 -26,080
Tax 1,740 1,037 6,682
Net income for the period -5,029 -1,593 -19,399
PARENT COMPANY STATEMENT OF COMPREHENSIVE INCOME 2011 2010 2010
CONDENSED (SEK thousand) Jan-Mar Jan-Mar Jan-Dec
Profit for period -5,029 -1,593 -19,399
Other comprehensive income 0 0 0
Total comprehensive income for period -5,029 -1,593 -19,399
PARENT COMPANY STATEMENT OF FINANCIAL POSITION 2011 2010 2010
CONDENSED (SEK thousand) 31-Mar 31-Mar 31-Dec
Non-current assets
Shares and participating interests 289,481 301,490 280,282
Equipment 34 0 0
Total non-current assets 289,515 301,490 280,282
Current assets
Current interest-bearing receivables 0 27,399
Current interest-bearing receivables, MTG cash pool accounts 69,688 0 0
Current non-interest-bearing receivables 0
145,922
1,099 139,815
Cash and cash equivalents 222,361 124 407,444
Total current assets 437,971 1,223 574,658
Total assets 727,486 302,713 854,940
Equity
Restricted equity 133,484 1,800 133,484
Unrestricted equity
Total equity
211,254 11,811
13,611
216,283
349,767
344,738
Non-current liabilities
Convertible bonds 209,047 0 207,204
Interest-bearing liabilities, MTG cash pool accounts 0 228,577 0
Deferred tax liability 10,771 0 11,255
Provisions 4,660 0 2,660
Total non-current liabilities 224,478 228,577 221,119
Current liabilities
Other interest-bearing liabilities 0 241,311
Non-interest-bearing liabilities 133,450
24,820
60,525 42,743
Total current liabilities 158,270 60,525 284,054
Total equity and liabilities 727,486 302,713 854,940
2010 2010 2010 2010 2010 2011
KEY RATIOS Jan-Mar Apr-Jun Jul-Sep Oct-Dec Full year Jan-Mar
GROUP
Sales growth (%) 21.3 32.3 29.1 25.0 26.6 21.7
Change in operating expenses (%) 17.8 32.7 31.9 29.5 28.0 27.8
Operating margin (%) 8.1 6.1 6.0 5.0 6.1 3.5
Gross profit margin (%) 19.9 20.7 18.1 18.1 19.0 19.2
Return on capital employed (%) 41.3 44.9 44.1 36.1 36.1 27.0
Return on equity (%) 62.7 81.0 62.0 60.6 60.6 35.4
Equity/assets ratio (%) 5.6 8.6 42.5 34.2 34.2 34.2
Net debt (SEK million) 186.9 189.7 -81.0 -224.1 -224.1 -52.2
Cash flows from operations (SEK million) -65.3 9.2 40.5 108.9 93.3 -161.9
Earnings per share (SEK)* 49.46 39.00 4.05 0.41 5.00 0.19
Equity per share (SEK)* 65.61 103.53 4.70 5.22 5.22 5.43
Earnings per share (SEK)** 0.37 0.29 0.30 0.41 1.37 0.19
Equity per share (SEK)** 0.44 0.77 4.65 5.22 5.22 5.43
26,102 23,807 26,774 37,419 114,102
No. of visits (thousand)
No. of orders (thousand)
1,065 963 1,126 1,557 4,711 34,092
1,250
Average shopping basket (SEK) 419 465 443 453 442 438
Entertainment
No. of visits (thousand) 16,490 13,011 15,875 23,189 68,564 18,864
No. of orders (thousand) 861 697 867 1,260 3,685 935
Average shopping basket (SEK) 357 368 364 400 375 363
Fashion
No. of visits (thousand) 7,997 9,420 9,352 12,543 39,312 12,848
No. of orders (thousand) 107 173 159 196 635 173
Average shopping basket (SEK) 639 718 693 661 655 643
Sport & Health
No. of visits (thousand) 1,616 1,376 1,547 1,687 6,226 2,380
No. of orders (thousand) 97 93 100 101 391 142
Average shopping basket (SEK) 722 727 731 709 727 681

* Earnings per share for the first three quarters 2010 have been recalculated with regards to a split of 250:1 in september 2010. The number of shares for these periods is 500,000. Earnings per share for the full year 2010 and Oct-Dec 2010 have, in addition to the recalculation following the 250:1 split, been recalculated with regards to share issues, where the number of shares has increased from 500,000 to 66,342,124. The weighted average number of shares for the full year 2010 is 18,153,748 and 66,264,645 for the period Oct-Dec 2010. Earnings per share for the period Jan-Mar 2011 has been calculated on the present number of shares, as per March 2011, amounting to 66,342,124.

** Calculated on present number of shares, as per March 2011, amounting to 66,342,124.

Definitions
Equity/assets ratio Equity plus non-controlling interests as a percentage of total assets.
Net debt (+) / Net cash (-) Interest-bearing liabilities less interest-bearing current and non-current assets and cash and
cash equivalents.
No. of visits Gross number of visits.
Return on equity Net income for the last four quarters as a percentage of average equity for the last four
quarters.
Return on capital employed Operating income for the last four quarters as a percentage of average of total non-current
assets, cash and cash equivalents, and net working capital reduced for provisions, for the last
four quarters
Earnings per share Earnings for the year attributable to the parent company's shareholders divided by average
number of shares.
Equity per share Equity attributable to the parent company's shareholders divided by average number of shares.

Note 1

Preliminary purchase price allocation for Rum21 AB Recognised values
Net identifiable assets and liabilities 7,195
Non-controlling interest -1,535
Goodwill on acquisition 8,314
Consideration transferred 13,974
Deferred payment -5,000
Contingent consideration -2,311
Cash in acquired company -1,360
Net cash flow 5,303