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Nelly Group Interim / Quarterly Report 2016

Jan 25, 2017

3179_10-k_2017-01-25_e70a9b41-cf33-419b-9c99-3c51e3d0b89c.pdf

Interim / Quarterly Report

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Year-end Report 2016

QLIRO GROUP TURNS TO PROFIT IN THE FOURTH QUARTER AND SETS NEW STRATEGIC PRIORITIES

FOURTH QUARTER1

  • Net sales for continuing operations increased by 2 percent and amounted to SEK 1,523.4 (1,487.6) million
  • Operating income before depreciation and amortisation (Ebitda) for continuing operations increased with SEK 68.1 million and amounted to SEK 48.0 (-20.1) million. Adjusted2 Ebitda (Ebitda excluding items affecting comparability) increased by SEK 41.9 million and amounted to SEK 48.0 (6.1) million
  • Operating income (Ebit) for continuing operations increased by SEK 57.6 million and amounted to SEK 25.6 (-32.0) million. Adjusted Ebit increased by SEK 31.4 million and amounted to SEK 25.6 (-5.8) million
  • Earnings per share amounted to SEK 0.13 (-0.20) before and after dilution

FULL YEAR 20161

  • Net sales for continuing operations increased by 1 percent and amounted to SEK 4,468.6 (4,430.6) million
  • Operating income before depreciation and amortisation (Ebitda) for continuing operations increased by SEK 78.9 million and amounted to SEK -6.2 (-85.1) million. Adjusted Ebitda increased by SEK 46.1 million and amounted to SEK 18.1 (-28.0) million
  • Operating income (Ebit) for continuing operations increased by SEK 37.2 million amounted to SEK -86.6 (-123.8) million. Adjusted Ebit increased by SEK 15.5 million and amounted to SEK -51.2 (-66.7) million
  • Earnings per share excluding discontinued operations amounted to SEK -0.51 (-0.69) before and after dilution. Earnings per share including discontinued operations amounted to SEK -1.24 (-0.68) before and after dilution

1 Continuing operations exclude Tretti, which is recognised under Discontinued operations in the consolidated income statement. Comparative figures in the income statements and cash flow statements have been adjusted correspondingly.

2 The term adjusted is used to indicated that the result has been adjusted to exclude items affecting comparability and the result for discontinued operations. Items affecting comparability are specified on page 8.

(SEK million) 2016
Oct-Dec
2015
Oct-Dec
Change 2016
Jan-Dec
2015
Jan-Dec
Change
Net sales 1,523.4 1,487.6 2% 4,468.6 4,430.6 1%
Adjusted gross profit 285.0 215.9 32% 786.5 678.6 16%
Adjusted gross margin (%) 18.7% 14.5% 0% 17.6% 15.3% 0%
Adjusted operating income before depreciation and amortization (adjusted Ebitda) 48.0 6.1 41.9 18.1 -28.0 46.1
Adjusted operating margin before depreciation and amortization (%) 3.2% 0.4% 0.4% -0.6%
Adjusted operating income (Ebit) 25.6 -5.8 -51.2 -66.7
Adjusted operating margin (%) 1.7% -0.4% -1.1% -1.5%
Financial items -1.2 -3.6 -8.3 -7.1
Adjusted income before tax 24.3 -9.4 -59.5 -73.8

QLIRO GROUP TURNS TO PROFIT IN THE FOURTH QUARTER AND SETS NEW STRATEGIC PRIORITIES

Qliro Group reported a solid end to the financial year, with revenue growth of two percent and improved margins in the fourth quarter. Qliro Group has during the autumn conducted a strategy review and has now set the revised strategic direction and adopted new long-term targets, with the ambition to secure and further strengthen the groups position as the leading Nordic player within the e-commerce segment. The decision has been made to focusthe group's operations on the business areas Marketplace, Fashion and Financial Services.

Growth and higher margins

Qliro Group's sales increased by 2 percent in the fourth quarter, corresponding to a sales growth of 1 percent excluding currency effects. The gross margin increased by 4.2 percentage points to 18.7 percent, primarily driven by Nelly's focus on private label and continued efforts with the assortment strategy, along with Qliro Financial Services' continued increase in earnings. The adjusted operating income before depreciation and amortisation, EBITDA, improved to SEK 48.0 (6.1) million and the EBITDA margin increased to 3.2 (0.4) percent.

CDON Marketplace reports a higher total gross merchandise value for the quarter, largely driven by strong sales generated for external merchants, and operating income improved slightly. Nelly reports strong sales growth, amounting to 9 percent in the fourth quarter. Operating income increased significantly, to just over SEK 30 (-4.1) million, boosted by the general sales growth, a larger share of private label sales and an improved assortment strategy.

Net sales for Gymgrossisten decreased by 2 percent in the quarter and by 5 percent for the full year. Operating income amounted to SEK 5.8 (10.0) million, affected by increased costs related to sales and process management as well as marketing. Lekmer reports revenue growth of 11 percent during the quarter, while profitability remains weak as a result of continued high fulfillment costs.

Qliro Financial Services shows strong growth, with an increase of 70 percent in total operating revenue in the fourth quarter. Earnings have continuously improved, and the company achieved an operating income before tax of SEK 11.2 (0.2) million in the quarter and thereby achieved its first positive full-year result before tax since the start. Qliro Financial Services remains focused on product development in order to broaden and strengthen the offering to both consumers and merchants. The dialogue with Finansinspektionen (the Swedish Financial Supervisory Authority) continued during the quarter with regards to the decision on the license to operate as a credit market company.

Revised strategic direction

Qliro Group has during the autumn conducted a strategy review and has now set its revised strategic direction and adopted new long-term targets. As part of the strategy review, we have reviewed every company and their respective challenges and opportunities, while also conducting a review of the operational structure to evaluate synergies, optimise scalability and maximise the potential of Qliro Financial Services.

There are a number of synergies and significant economies of scale between a broad and attractive e-commerce platform and the payment solutions and financial services of today and tomorrow. We see several trends and factors pointing to continued strong growth within e-commerce and associated services. At the same time, continuous technical and functional development, not least within financial services, makes it necessary to focus our operations and devote ourselves to the chosen core areas in order to secure and strengthen the group's competitiveness.

Qliro Groups overall goals are to strengthen the position as the leading e-commerce platform for consumers in the Nordics, to provide an attractive offering within payment solutions and associated financial services for both consumers and merchants and establish a position as a leading e-tailer within selected segments in the Nordic fashion field. The Group will focus its operations on the core business areas Marketplace (CDON), Fashion (Nelly, NLY Man, Members) and Financial Services (Qliro Financial Services).

The business units Lekmer and Gymgrossisten will be run with a focus on improved profitability and positive cash flow. We will actively pursue potential partnerships to facilitate continued investments and to take advantage of the ongoing consolidation in each sector to generate additional shareholder value.

The foundation for future profitable growth will be built on more efficient operations, driven by investments and a structured approach focusing on continuous improvements. By working according to this strategic direction, I am certain that we will create the right conditions to manage, invest in and thereby develop the business in an efficient and profitable manner.

Stockholm, January 2017

Marcus Lindqvist

CEO

LONG-TERM FINANCIAL TARGETS

Qliro Group has set itsrevised strategic direction, adopted new long-term financial targets and made the decision to focus its operations on the core business areas Marketplace, Fashion and Financial Services.

Qliro Group's long-term financial targets

  • Business area Marketplace
  • o Reach an organic gross growth (gross merchandise value GMV) of, on average, 10 percent per year.
  • o Generate an operating profit, before depreciation and amortisation, of 1-2 percent in relation to GMV.
  • Business area Fashion
  • o Reach an organic growth of, on average, 8 percent per year.
  • o Generate an operating margin (EBITDA) of at least 6 percent.
  • Business area Financial Services
  • o Reach an operating income (EBTDA) of at least SEK 150 million during 2019.

For the business units Lekmer and Gymgrossisten, continuous improvements in operating income and cash flow will be prioritised, as well as continued development of each individual brand.

The long-term financial targets above replace the previous forward-looking statement which was submitted in Qliro Group's interim report for the third quarter, stating "Qliro Group's present long-term sales target is growth that is consistent with or above that of the market for each segment", as well as that for Qliro Financial Services to "contribute approximately SEK 100 million to consolidated earnings before tax (EBT) for the full year 2018".

SIGNIFICANT EVENTS DURING AND AFTER THE FOURTH QUARTER 2016

Jan Wallsin appointed new CEO of Nelly

On 16 December, Qliro Group AB announced that Jan Wallsin had been appointed new CEO of the subsidiary Nelly. Jan will assume his position on 1 July 2017 at the latest.

Oscar Tjärnberg appointed new CEO of Lekmer

On 20 December, Qliro Group AB announced that Oscar Tjärnberg had been appointed new CEO of the subsidiary Lekmer. Oscar assumed his post with immediate effect and replaced Niklas Jarl, who will remain with the company during a transitional period.

CDON Alandia Ab pays EUR 5.9 million with regards to the tax claim previously put forward by the Finnish Tax Administration

On 12 January 2017, Qliro Group announced that CDON AB's Finnish subsidiary CDON Alandia Ab had, at the request of the authorities of Åland, paid EUR 5.9 million with regards to the tax claim previously put forward by the Finnish Tax Administration pertaining to the financial year 2012, pending the resolution of the tax dispute. CDON Alandia and its legal advisors maintain the position that the company has acted correctly and in accordance with applicable law. As previously disclosed, CDON Alandia has appealed the tax decision to the Helsinki Administrative Court, where the process is still pending. As of yet, no date for the hearing has been set. Against this background, the company has not expensed the amount paid.

Qliro Group sets revised strategic direction and adopts new targets

On 25 January 2017, Qliro Group AB announced that Qliro Group has conducted a strategy review and has now set its revised strategic direction and adopted new targets. For further information, please see press release at www.qlirogroup.com.

CONSOLIDATED FINANCIAL INFORMATION IN BRIEF FOR THE FOURTH QUARTER, EXCLUDING ITEMS AFFECTING COMPARABILITY1 AND DISCONTINUED OPERATIONS2

As of the fourth quarter 2016 the reported financials of the Group are also split into E-commerce and Financial Services. E-commerce comprises the segments CDON Marketplace, Nelly, Gymgrossisten, Lekmer and the Group's central operations. Financial Services consists of the segment Qliro Financial Services.

Fourth quarter E-commerce Financial Services Eliminations Qliro Group
2016 2015 2016 2015 2016 2015 2016 2015
(SEK million) Oct-Dec Oct-Dec Change Oct-Dec Oct-Dec Change Oct-Dec Oct-Dec Oct-Dec Oct-Dec Change
Net Sales 1,474.8 1,472.1 0% 65.8 34.6 90% -17.2 -19.1 1,523.4 1,487.6 2%
Adjusted gross profit 245.0 206.9 18% 40.0 9.0 345% - - 285.0 215.9 32%
Adjusted gross margin (%) 16.6% 14.1% 0% 60.8% 25.9% 0% 18.7% 14.5% 0%
Adjusted operating income before
depreciation and amortisation
(adjusted Ebitda)
30.7 5.3 25.3 17.4 0.8 0.0 - - 48.0 6.1 41.9
Adjusted Ebitda-margin (%) 2.1% 0.4% 0% 26.4% 2.3% 0% 3.2% 0.4% 0%
Adjusted operating income (adjusted
Ebit)
12.4 -4.1 16.5 13.2 -1.7 0.0 - - 25.6 -5.8 31.4
Adjusted Ebit-margin (%) 0.8% -0.3% 0% 20.0% -4.9% 0% 1.7% -0.4% 0%
Financial items 2.4 -2.7 -3.6 -0.9 - - -1.2 -3.6
Adjusted income before tax 14.8 -6.8 9.5 -2.6 - - 24.3 -9.4
Items affecting comparability,
excluded above
- -26.2 - - - - - -26.2
Cash flow from operations 315.5 152.6 0% -152.6 -179.4 0% - - 163.0 -26.8 0%
QFS net loans to the public, at end of
period
- - 745.8 505.6 48% - - 745.8 505.6 48%
of which externally financed, at end of
period
- - 0% 511.8 328.0 0% - - 511.8 328.0 0%
Opening inventory balance 569.9 608.6 -6% - - - - 569.9 608.6 -6%
Closing inventory balance 547.9 622.2 -12% - - - - 547.9 622.2 -12%

1 Presented on page 8

2Qliro Group's sale of subsidiary Tretti AB was completed in the third quarter. Thus, Tretti is recognised as a discontinued operation in the consolidated income statement. Comparative figures in the Group's income statements and cash flow statements have been adjusted correspondingly. Continuing operations are presented in the table above and in the text on the following pages, unless otherwise stated.

CONSOLIDATED FINANCIAL INFORMATION IN BRIEF FOR THE FULL YEAR, EXCLUDING ITEMS AFFECTING COMPARABILITY1 AND DISCONTINUED OPERATIONS2

Full year 2016 E-commerce Financial Services Eliminations Qliro Group
2016 2015 2016 2015 2016 2015 2016 2015
(SEK million) Jan-Dec Jan-Dec Change Jan-Dec Jan-Dec Change Jan-Dec Jan-Dec Jan-Dec Jan-Dec Change
Net Sales 4,309.2 4,388.6 -2% 213.7 97.5 119% -54.4 -55.4 4,468.6 4,430.6 1%
Adjusted gross profit 677.3 667.1 2% 109.1 11.6 845% - - 786.5 678.6 16%
Adjusted gross margin (%) 15.7% 15.2% 0% 51.1% 11.9% 0% 17.6% 15.3% 0%
Adjusted operating income before
depreciation and amortisation
(adjusted Ebitda)
-7.9 -0.1 -7.8 26.0 -28.0 0.0 - - 18.1 -28.0 46.1
Adjusted Ebitda-margin (%) -0.2% 0.0% 0% 12.1% -28.7% 0% 0.4% -0.6% 0%
Adjusted operating income (adjusted
Ebit)
-62.8 -31.2 -31.6 11.6 -35.5 0.0 - - -51.2 -66.7 15.5
Adjusted Ebit-margin (%) -1.5% -0.7% 0% 5.4% -36.4% 0% -1.1% -1.5% 0%
Financial items 0.1 -5.3 -8.4 -1.7 - - -8.3 -7.1
Adjusted income before tax -62.7 -36.5 3.2 -37.3 - - -59.5 -73.8
Items affecting comparability,
excluded above
-35.4 -57.1 - - - - -35.4 -57.1
Cash flow from operations 45.4 -79.0 0% -220.8 -323.9 0% - - -175.4 -402.9 0%
QFS net loans to the public, at end of
period
- - 745.8 505.6 48% - - 745.8 505.6 48%
of which externally financed, at end of
period
- - 0% 511.8 328.0 0% - - 511.8 328.0 0%
Opening inventory balance 622.2 596.4 4% - - - - 622.2 596.4 4%
Closing inventory balance 547.9 622.2 -12% - - - - 547.9 622.2 -12%

Net sales per segment, Jan-Dec 2016

Net sales per segment, Jan-Dec 2015

1 Presented on page 8

2Qliro Group's sale of subsidiary Tretti AB was completed in the third quarter. Thus, Tretti is recognised as a discontinued operation in the consolidated income statement. Comparative figures in the Group's income statements and cash flow statements have been adjusted correspondingly. Continuing operations are presented in the table above and in the text on the following pages, unless otherwise stated.

Earnings summary

Consolidated net sales increased by 2 percent in the fourth quarter year-on-year. Excluding exchange rate fluctuations, sales rose by 1 percent in the quarter. Net sales for the full year increased by 1 percent and exchange rate fluctuations had only a marginal impact on sales.

The adjusted consolidated gross margin rose by 4.2 percentage points to 18.7% (14.5%) during the quarter. The improvement was primarily attributable to Nelly's strong margin development and the higher contribution from Qliro Financial Services to the Group's gross profit. The adjusted gross margin for the full year increased with 2.3 percentage points to 17.6% (15.3%).

The Group's adjusted operating income before depreciation and amortisation (adjusted EBITDA) amounted to SEK 48.0 (6.1) million in the fourth quarter. Adjusted EBITDA for the full year amounted to SEK 18.1 (-28.0) million.

The Group's adjusted operating income (adjusted EBIT) amounted to SEK 25.6 (-5.8) million in the quarter.

Consolidated net financial items amounted to SEK -1.2 (-3.6) million for the quarter and mainly comprised interest expenses attributable to Qliro Financial Services, along with positive currency effects. Net financial items for the full year amounted to SEK -8.3 (-7.1) million.

Group pre-tax income amounted to SEK 24.3 (-35.6) million in the quarter and SEK -94.8 (-130.9) million for the full year.

During the quarter, the Group recognised a tax expense of SEK -4.3 (tax income 6.2) million. Tax income of SEK 19.1 (28.5) million was recognised for the full year as a result of capitalised loss carry forwards.

Income after tax for continuing operations amounted to SEK 20.1 (-29.4) million for the quarter, and basic and diluted earnings per share amounted to SEK 0.13 (-0.20). Income after tax for continuing operations amounted to SEK -75.8 (-102.4) million for the full year, and basic and diluted earnings per share amounted to SEK -0.51 (-0.69).

The earnings impact from the disposal of Tretti, which was completed in the third quarter, including Tretti's operating income, was recognised as Income from discontinued operations. This earnings impact amounted to SEK -110.6 (0.7) million for the full year. Income after tax for continuing and discontinued operations amounted to SEK -186.4 (-101.6) million for the full year. Earnings per share for continuing and discontinued operations amounted to SEK -1.24 (-0.68) before and after dilution for the full year.

Cash flow and financial position

Consolidated cash flow from operating activities, before changes in working capital, amounted to SEK 53.7 (-23.5) million for the quarter. Cash flow from operating activities for the full year, before changes in working capital, amounted to SEK -7.9 (-96.0) million.

Cash flow from changes in working capital within E-commerce operations amounted to SEK 272.7 (205.8) million in the quarter. Changes in working capital in the quarter were chiefly attributable to seasonally higher accounts payable, along with slightly reduced inventory levels. Cash flow from changes in working capital for the full year was SEK 67.1 (17.1) million within E-commerce operations, with the positive effect primarily attributable to reduced inventory levels.

Cash flow from changes in working capital in Financial Services (Qliro Financial Services) amounted to SEK -163.4 (-209.1) million in the quarter. Cash flow from changes in working capital for the full year amounted to SEK -234.6 (-324.0) million. Cash flow from changes in working capital for Qliro Financial Services was mainly attributable to increased lending to the public.

Including Qliro Financial Services' increased lending to the public, cash flow from operations for the Group amounted to SEK 163.0 (-26.8) million in the quarter. Corresponding cash flow for the full year amounted to SEK -175.4 (-402.9) million.

Consolidated cash flow to investing activities amounted to SEK -31.3 (-31.6) million for the quarter, with slightly more than half attributable to Qliro Financial Services. Cash flow from investing activities for the full year amounted to SEK 154.7 (-112.5) million. Excluding the sale of Tretti, cash flow to investing activities for the year amounted to SEK -95.3 million.

During the quarter, cash flow from financing activities consisted of changes to Qliro Financial Services' utilisation of credit facilities of SEK 122.1 (155.6) million. Cash flow from financing activities for the full year amounted to SEK 145.8 (330.3) million and comprised Qliro Financial Services' increased use of credit facilities, along with repayment of a loan from Tretti of SEK -33.0 (-) million in connection with the divestment in the third quarter.

Cash flow from discontinued operations (Tretti) amounted to SEK 35.3 (-22.3) million for the full year.

Group cash and cash equivalents, including translation differences, amounted to SEK 435.2 (324.2) million at year-end. Qliro Financial Services utilised credit facilities of SEK 511.8 (328.0) million at year-end.

Total consolidated assets at the end of the reporting period amounted to SEK 2,536.7 (2,651.1) million. Consolidated equity amounted to SEK 1,026.2 (1,205.4) million at the end of the year. The reduction in equity is partly attributable to earnings for the year for continuing operations, but is primarily due to the earnings impact from the disposal of Tretti.

(SEK million) 2016
Oct-Dec
2015
Oct-Dec
2016
Jan-Dec
2015
Jan-Dec
Segment Type of cost/revenue
CDON Costs attributable to warehouse
consolidation
- - - -8.2
CDON Costs attributable to reorganisation - - -15.3 -1.6
CDON Costs attributable to a more conservative
approach to development expenditures,
and the criteria for capitalising them
- - -7.0 -
CDON total - - -22.3 -9.8
Nelly Costs attributable to a more conservative
approach to development expenditures,
and the criteria for capitalising them
- - -4.2 -
Gymgrossisten Costs attributable to reorganisation - - - -4.6
Lekmer Costs related to warehouse move - -26.2 - -42.7
Central
operations
Increased provision due to a more
conservative approach to inventory
management
- - -8.9 -
Effect on operating income (Ebit) - -26.2 -35.4 -57.1

Summary of items affecting comparability1

1 Separate reporting of items affecting comparability between periods intended to provide a better understanding of the Group's operating activities. Items affecting comparability are excluded from the section "Development by segment" on pages 9-14.

DEVELOPMENT BY SEGMENT

CDON Marketplace1

2016 2015 Change 2016 2015 Change
(SEK million) Oct-Dec Oct-Dec Jan-Dec Jan-Dec
Gross Merchandise Value, external merchants 155.5 88.9 75% 350.0 223.9 56%
Total Gross Merchandise value 2 799.5 787.0 2% 2,069.4 2,058.3 1%
Net sales 657.8 706.9 -7% 1,751.0 1,853.5 -6%
Adjusted operating income before depreciation and
amortization (adjusted Ebitda)
23.5 18.6 5.2 19.0 -13.7
Adjusted operating margin before depreciation and amortization (%) 3.6% 2.6% 0% 0.3% 1.0% 0%
Adjusted operating income (Ebit) 16.7 15.2 1.5 -15.0 8.9 -23.9
Adjusted operating margin (%) 2.5% 2.2% 0% -0.9% 0.5% 0%
Items affecting comparability, excluded above - - -22.3 -9.8
Cash flow from operations 194.6 105.0 47.9 17.8
Investments (CAPEX) -4.0 -8.5 -11.7 -29.0
Cash flow after investments 190.6 96.4 36.2 -11.3
Opening inventory balance 140.2 192.2 -27% 236.2 237.9 -1%
Closing inventory balance 186.1 236.2 -21% 186.1 236.2 -21%
Active customers (thousand)3
Visits (thousand)
1,707
31,181
1,729
31,236
-1%
0%
1,707
85,039
1,729
86,767
-1%
-2%
Orders (thousand) 1,249 1,285 -3% 3,374 3,500 -4%
Average shopping basket (SEK) 637 616 3% 614 590 4%

1Excluding items affecting comparability, which are detailed on page 8

2Commission income is replaced by gross merchandise value from the segment's external merchants

3Past twelve months

CDON Marketplace is one of the leading online marketplaces in the Nordics, with a wide product range that covers everything from home electronics to sports & leisure, furniture and toys. Gross merchandise value, net sales including sales generated for external merchants, increased by 2 percent in the quarter and by 1 percent for the full year. Sales generated for external merchants increased by 75 percent during the quarter to SEK 155.5 (88.9) million, and by 56 percent to SEK 350.0 (223.9) million for the full year. Net sales decreased by 7 percent in the quarter and by 6 percent for the full year, partly due to the transferral of book sales to external merchant Adlibris.

Black Friday 2016 entailed a new sales record for CDON Marketplace, and the company attracted around 2.7 million visitors during the day. Just over 420 thousand products were sold, and CDON Marketplace generated a total of over 170 thousand orders, which corresponds to around two orders per second during the 24-hour period. Black Friday combined with substantial Christmas sales contributed to the increase in total gross merchandise value in the quarter.

The partnership with Adlibris.com, which was launched in the latter part of the second quarter, meant that Adlibris' large assortment of books was made available on CDON Marketplace and that CDON phased out own book sales. The transition had a negative effect on net sales in the quarter but contributed to the increase in sales generated for external merchants, while also leading to a reduction in inventory levels compared with the previous year.

Adjusted operating income amounted to SEK 16.7 (15.2) million for the fourth quarter and SEK -15.0 (8.9) million for the full year. Full-year income was affected by higher depreciation and increased marketing costs compared with 2015.

Nelly1
2016 2015 Change 2016 2015 Change
(SEK million) Oct-Dec Oct-Dec Jan-Dec Jan-Dec
Net sales 392.3 358.4 9% 1,243.8 1,197.0 4%
Adjusted operating income before depreciation and
amortization (adjusted Ebitda)
39.3 -1.8 41.0 59.9 -11.7 71.6
Adjusted operating margin before depreciation and amortization (%) 10.0% -0.5% 0% 4.8% -1.0% 0%
Adjusted operating income (Ebit) 30.4 -4.1 34.4 34.3 -19.4 53.7
Adjusted operating margin (%) 7.7% -1.1% 2.8% -1.6%
Items affecting comparability, excluded above - - -4.2 -
Cash flow from operations 122.3 55.8 84.4 -6.7
Investments (CAPEX) -6.5 -7.0 -17.6 -22.3
Cash flow after investments 115.7 48.8 66.7 -29.1
Opening inventory balance 232.7 258.3 -10% 189.8 196.2 -3%
Closing inventory balance 159.8 189.5 -16% 159.8 189.5 -16%
Active customers (thousand)2 1,162 1,243 -7% 1,162 1,243 -7%
Visits (thousand) 30,911 34,067 -9% 107,728 133,383 -19%
Orders (thousand)3 837 804 4% 2,735 2,766 -1%
Average shopping basket (SEK) 662 627 6% 654 620 5%

As of the first quarter of 2016 the segment includes 100% of warehousing operations in Falkenberg (CGL)

1Excluding items affecting comparability, which are detailed on page 8 2Past twelve months 3Recognised before returns

Nelly comprises the online stores Nelly.com, NLYman.com and Members.com. Nelly's net sales increased by 9 percent for the quarter and by 4 percent for the full year. Net sales in the core Nordic market also increased by 9 percent in the quarter. The growth in the Nordic region was driven by strong growth in Norway and 7 percent growth in Sweden in the quarter. The strong growth in Norway was partly due to a stronger Norwegian krona compared to the same period last year.

Nelly's marketing efforts continued to focus more on existing customers in the quarter, which affected the number of visits while the number of orders and the average order value increased during the quarter. The share of private label sales increased by 7 percentage points in the fourth quarter compared with same period last year, and amounted to 44% (37%). The product margin increased to 47% compared to 43% in the same quarter last year, primarily due to increased private label sales and an improved assortment strategy.

Adjusted operating income for the quarter increased by more than SEK 34 million compared to the previous year and amounted to SEK 30.4 (-4.1) million. The earnings improvement in the quarter is mainly a result of increased sales, the improved product margin as well as more efficient inventory management and marketing. Adjusted operating income for the full year increased by SEK 53.7 million and amounted to SEK 34.3 (-19.4) million.

2016 2015 Change 2016 2015 Change
Other data Oct-Dec Oct-Dec %-units Jan-Dec Jan-Dec %-units
Share, private label sales 44% 37% 7% 40% 36% 4%
Return ratio1 33% 33% 0% 33% 33% 0%
Product margin2 47% 43% 5% 45% 44% 1%
Fulfillment and distribution costs 18% 21% -3% 20% 21% -1%
Nordics, share of net sales 92% 92% 0% 92% 90% 2%

1Past twelve months

2Historical figures adjusted for comparability, based on changed calculation basis

Gymgrossisten1

2016 2015 Change 2016 2015 Change
(SEK million) Oct-Dec Oct-Dec Jan-Dec Jan-Dec
Net sales 200.3 203.4 -2% 810.1 851.9 -5%
Adjusted operating income before depreciation and
amortization (adjusted Ebitda)
6.7 10.9 -4.2 50.7 55.3 -4.6
Adjusted operating margin before depreciation and amortization (%) 3.3% 5.3% 0% 6.3% 6.5% 0%
Adjusted operating income (Ebit) 5.8 10.0 -4.2 47.5 52.2 -4.7
Adjusted operating margin (%) 2.9% 4.9% 0% 5.9% 6.1% 0%
Items affecting comparability, excluded above - - - -4.6
Cash flow from operations -22.0 -9.6 0% 22.4 48.6 0%
Investments (CAPEX) -1.8 -0.9 0% -5.4 -5.1 0%
Cash flow after investments -23.8 -10.5 0% 17.0 43.6 0%
Opening inventory balance 89.3 78.6 14% 112.2 97.1 16%
Closing inventory balance 107.1 112.2 -5% 107.1 112.2 -5%
Active customers (thousand)2 596 570 5% 596 570 5%
Visits (thousand) 5,926 5,580 6% 23,639 23,495 1%
Orders (thousand) 298 268 11% 1,180 1,140 3%
Average shopping basket (SEK) 682 753 -9% 693 749 -7%

1Excluding items affecting comparability, which are detailed on page 8 2Past twelve months

Gymgrossisten comprises the online stores Gymgrossisten, Bodystore and Milebreaker, as well as the company Fitness Market Nordic, which sells nutritional supplements primarily to grocery stores. Net sales decreased by 2 percent in the quarter and 5 percent for the full year.

The categories protein-rich foods, natural products and clothing and accessories showed healthy growth during the quarter and the broadened range within these categories has been well received by the customers. Bodystore, which focuses on health foods, a segment with high growth potential, continued to develop well in the fourth quarter.

In the quarter, the web platform was changed for all Gymgrossisten websites in the Nordic countries and Gymgrossisten also put more efforts into sales and process management as well as marketing. These initiatives are important for Gymgrossisten's development going forward, but also led to increased costs during the quarter.

Adjusted operating income amounted to SEK 5.8 (10.0) million for the fourth quarter and SEK 47.5 (52.2) million for the full year, corresponding to an adjusted EBIT margin of 5.9% (6.1%). Adjusted operating income in the quarter were negatively affected by costs associated with the change of the web platform and the efforts related to sales and process management and marketing.

Other data 2016 2015 Change 2016 2015 Change
Oct-Dec Oct-Dec %-units Jan-Dec Jan-Dec %-units
Share, private label sales 39% 43% -4% 44% 45% -1%
Product margin 37% 35% 2% 37% 34% 3%
Fulfillment and distribution costs 14% 14% 1% 14% 13% 1%
Lekmer1
(SEK million) 2016 2015 Change 2016 2015 Change
Oct-Dec Oct-Dec Jan-Dec Jan-Dec
Net sales 225.5 203.1 11% 501.8 481.8 4%
Adjusted operating income before depreciation and
amortization (adjusted Ebitda)
-24.7 -14.8 -9.9 -78.6 -33.1 -45.5
Adjusted operating margin before depreciation and amortization (%) -11.0% -7.3% 0% -15.7% -6.9% 0%
Adjusted operating income (Ebit) -26.2 -15.3 -10.9 -81.9 -34.9 -47.0
Adjusted operating margin (%) -11.6% -7.5% -16.3% -7.2%
Items affecting comparability, excluded above - -26.2 - -42.7
Opening inventory balance 107.7 79.2 36% 84.0 65.0 29%
Closing inventory balance 94.9 84.0 13% 94.9 84.0 13%
Active customers (thousand)2 446 414 8% 446 414 8%
Visits (thousand) 11,049 10,513 5% 29,591 28,849 3%
Orders (thousand) 390 366 7% 854 859 -1%
Average shopping basket (SEK) 591 556 6% 603 572 5%

1Excluding items affecting comparability, which are detailed on page 8

2Past twelve months

Lekmer includes the online store Lekmer.com and Lekmer's physical store in Barkarby outside of Stockholm. Net sales increased by 11 percent in the quarter compared with the previous year, while sales for the full year increased by 4 percent.

Lekmer has suffered from operational challenges linked to its warehouse operations during the year, which has led to high fulfilment costs. The company has launched initiatives focusing on increased efficiency. However, the efforts have not provided the desired effect and need to be further intensified. During the quarter, Oscar Tjärnberg was appointed new CEO of Lekmer. Oscar has significant experience of logistics, change management and business development within e-commerce, which is well suited to Lekmer's future development and current focus.

Delivery quality, however, remains good and Lekmer has during the quarter focused on customer satisfaction and customer recruitment, as the fourth quarter is an important customer acquisition period for next year's sales. The number of active customers, the average shopping basket and the number of orders increased during the quarter.

Adjusted operating income amounted to SEK -26.2 (-15.3) million in the quarter and SEK -81.9 (-34.9) million for the full year. Including the previous year's items affecting comparability, operating income amounted to SEK -26.2 (-41.5) million in the quarter and SEK -81.9 (-77.7) million for the full year.

Qliro Financial Services

(SEK million) 2016 2015 Change 2016 2015 Change
Oct-Dec Oct-Dec Jan-Dec Jan-Dec
Interest income 19.4 8.5 62.3 19.8
Other income 52.4 33.7 163.7 90.9
Total operating revenue 71.8 42.3 70% 226.0 110.7 104%
Administrative expenses 1 -24.1 -22.8 6% -105.5 -78.8 34%
Other operating expenses -28.6 -15.8 81% -95.4 -52.8 81%
Financial net -3.6 -0.9 291% -8.4 -1.7 381%
Operating income before depreciation, amortization and tax
(Ebtda)2
15.4 2.7 16.6 -22.6
Operating income before tax (Ebt)2 11.2 0.2 2.3 -30.1
Loans to the public, gross 782.8 527.8 782.8 527.8
of which externally financed 511.8 328.0 511.8 328.0
Business volume 3 1,069 987 8% 3,182 2,630 21%
Orders (thousand)3 1,260 1145 10% 3,644 3,152 16%
Average shopping basket (SEK) 848 862 -2% 873 834 5%

1Historical figures adjusted for comparability. Financial costs are as of the fourth quarter 2016 reported separately, from previously having been included in Administrative expenses

2Ebt and Ebtda recognised instead of the previous Ebit and Ebitda. Ebt and Ebtda are presented from the segment Qliro Financial Services' perspective. Group perspective is presented in non-GAAP financial measures on page 29

3 2015 numbers adjusted according to changed calculation methodology

Qliro Financial Services comprises the payment and consumer financing solution Qliro, a service that enables safe online shopping for consumers.

Financial development

Qliro Financial Services developed strongly and operating income (EBT) amounted to SEK 11.2 (0.2) million in the fourth quarter. For the full year, Qliro Financial Services reported a positive operating income of SEK 2.3 (-30.1) million, corresponding to an improvement of SEK 32.4 million compared to last year. The business volume increased by 8 percent in the quarter compared with the same period last year. Total operating revenue increased by 70 percent in the quarter and by 104 percent for the full year. Gross lending to the public amounted to SEK 782.8 (527.8) million at the end of the quarter. The lending was financed in the amount of SEK 511.8 (328.0) million via a contracted credit facility and the remainder through own funding.

The loan book's development and composition is also the main driver of revenue, and thereby earnings, in the company. A credit issued during a specific period will generate income for several periods thereafter. This affects how the company's income per transaction develops.

Commercial development

The fourth quarter saw continued development of Qliro's checkout solution, Qliro One. The solution has been piloted on Lekmer, and tests have shown increased conversion rates and an improvement in the payment method mix. Qliro One will continue to be rolled out on Qliro Group's other sites during the first quarter of 2017. Qliro One has also been very positively received outside of Qliro Group, and the solution will be launched on a number of external merchants during the first half of 2017. Furthermore, a successful pilot launch of Qliro Click was carried out in the fourth quarter. Qliro Click is a solution that allows customers to pay their invoices on "My pages" on Qliro.com with one click. The solution has been developed in collaboration with Tink, and is due to be launched in the first quarter of 2017 with the aim of further enhancing the end-customer experience of Qliro.

The Swedish Financial Supervisory Authority has not yet reverted with a decision regarding Qliro Financial Services' application for a licence to operate as a credit market company. An approved licence would enable Qliro Financial Services to introduce savings accounts which are subject to the state-provided deposit insurance and issue consumer credits on the Norwegian market. Furthermore, the license would also enable Qliro to launch additional digital financial services in the future. In the fourth quarter, Qliro Financial Services launched invoice payments in Norway for one external merchant.

At the end of the quarter, Qliro Financial Services had 158 full-time employees.

Parent company

The Qliro Group AB parent company reported sales of SEK 4.6 (4.7) million in the fourth quarter and SEK 17.5 (19.9) million for the full year. Income for the period amounted to SEK -44.0 (-115.9) million in the quarter and SEK -177.7 (-131.9) million for the full year. Cash and cash equivalents in the parent company amounted to SEK 422.6 (280.6) million at year-end.

Accounting policies

This report has been prepared in accordance with IAS 34 Interim Financial Reporting and the Swedish 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 2015 annual accounts.

Risks and uncertainties

Several factors could affect Qliro Group's earnings and operations, most of which can be managed through internal procedures but some of which are largely 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 2015 annual report contains a more comprehensive description of the risks and uncertainty factors affecting the Group in the Management Report and under Note 21.

Transactions with related parties

Related party transactions for the parent company and the group are presently of the same character as described in the 2015 annual report.

OTHER INFORMATION

2017 Annual General Meeting

Qliro Group's 2017 Annual General Meeting (AGM) will be held on 8 May 2017, in Stockholm, Sweden. Shareholders wishing to have a matter addressed at the AGM should send a written request to [email protected] or to Qliro Group AB (publ), attn: Company Secretary, Box 195 25, SE-104 32 Stockholm, Sweden. To be certain that a matter can be included in the notice of the AGM, the request must be received no later than seven weeks prior to the AGM. Further details on how and when to give notice to attend will be published in advance of the AGM.

Dividends

The Board of Directors will propose to the 2017 AGM that no dividend be paid to shareholders for the fiscal year ended 31 December 2016, and that retained earnings be carried forward into the 2017 accounts.

Nomination Committee for the 2017 AGM

In accordance with the resolution of the 2016 Annual General Meeting, the Chairman of the Qliro Group Board of Directors has convened a Nomination Committee to prepare proposals to the 2017 Annual General Meeting. The Nomination Committee comprises Lars-Johan Jarnheimer as Chairman of the Board of Qliro Group, Cristina Stenbeck representing Kinnevik AB, Christoffer Häggblom representing Rite Ventures, and Tomas Meerits representing Lancelot Asset Management. The members of the Nomination Committee have at their first meeting appointed Cristina Stenbeck as the Nomination Committee Chairman.

Shareholders wishing to propose candidates for election to the Qliro Group Board of Directors should submit their proposals in writing to [email protected] or to Qliro Group AB (publ), attn: Company Secretary, P.O. Box 195 25, SE-104 32 Stockholm, Sweden.

2016 Annual Report

The 2016 Annual Report will be available at www.qlirogroup.com and can be obtained from the Company's head office at Sveavägen 151 in Stockholm at least three weeks prior to the 2017 AGM.

CDON Alandia

Finnish customs authorities are investigating a subsidiary of CDON AB, Åland-based CDON Alandia, on suspicion of tax fraud. Like other companies in the industry, CDON.com has chosen to serve its Finnish customers from Åland. The company has been in operation since 2007 and has been fully transparent for the relevant authorities, who have routinely reviewed it, most recently as part of a customs audit in 2010 and a tax audit in 2012. CDON AB is fully assisting in the investigation and is still of the opinion that the company acts in accordance with relevant laws and regulations.

In late 2015, the Finnish Tax Administration, had, pertaining to the financial year 2012, decided to impose an additional tax of approx. EUR 3.8 million and a tax surcharge of approx. EUR 1.9 million on CDON AB's Finnish subsidiary CDON Alandia AB. CDON Alandia maintains that the company acted correctly and in accordance with applicable law and appealed the tax decision to the Helsinki Administrative Court in the first quarter 2016, where the process is still pending. As of yet, no date for the hearing has been set.

On 12 January 2017, Qliro Group announced that CDON Alandia Ab - at the request of the Åland authorities - had paid EUR 5.9 million attributable to the tax claim previously put forward by the Finnish Tax Administration relating to the 2012 financial year, pending the resolution of the tax dispute. CDON Alandia and its legal advisors maintain the position that the company has acted correctly and in accordance with applicable law. In light of this, the company has not expensed the amount paid.

Results for the first quarter 2017

Qliro Group's results for the first quarter 2017 will be published on 19 April 2017.

This report has not been subject to review by the Group's auditor.

25 January 2017

Lars-Johan Jarnheimer Chairman of the Board

Peter Sjunnesson Board member

Lorenzo Grabau Board member

Qliro Group AB (publ.)

Caren Genthner-Kappesz Board member

_________________________________________________________________________________

David Kelly Board member

Daniel Mytnik Board member Patrick Andersen Board member

Marcus Lindqvist CEO

Corporate Domicile (styrelsens säte): Stockholm Corp. Reg. No. 556035-6940 Postal address: P.O. Box 195 25, SE-104 32, Stockholm, Sweden Visiting address: Sveavägen 151, SE-113 46 Stockholm, Sweden

To participate in the conference call, please dial:

Stockholm, Sweden: +46 (0)8 5033 6574

United Kingdom: +44 (0)330 336 9411

United States of America: +1 719-457-1036

The access pin code for the conference call is 6308084.

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

For additional information, please visit www.qlirogroup.com or contact:

Marcus Lindqvist, Chief Executive Officer Tel: +46 10 703 20 00

Mathias Pedersen, Chief Financial Officer Tel: +46 10 703 20 00

Questions from media, investors and research analysts:

Erik Löfgren, Head of Communications Tel: +46 700 80 75 06 E-mail: [email protected], [email protected]

About Qliro Group

Qliro Group is a leading e-commerce group in the Nordic region. Since the start in 1999, the Group has expanded and broadened its product portfolio and is now a leading e-commerce player in consumer goods and lifestyle products through CDON.com, Lekmer, Nelly (Nelly.com, NLYman.com, Members.com) and Gymgrossisten (Gymgrossisten.com/Gymsector.com, Bodystore.com, Milebreaker.com and Fitness Market Nordic). The group also comprises the payment and consumer financing solution Qliro. In 2016, the group generated 4.5 billion SEK in revenue. Qliro Group's shares are listed on Nasdaq Stockholm's Mid-cap list under short name "QLRO".

This information is information that Qliro Group AB is obliged to make public pursuant to the EU Market Abuse Regulation. The information was submitted for publication, through the agency of the contact persons set out above, at 08:00 CET on 25 January 2017.

CONSOLIDATED INCOME STATEMENT FOURTH QUARTER E-commerce
Financial services
Eliminations
CONDENSED (SEK million) 2016 2015 2016 2015 2016 2015 2016 2015
Net sales 1,474.8 1,472.1 65.8 34.6 -17.2 -19.1 1,523.4 1,487.6
Cost of goods and services -1,229.8 -1,291.4 -25.8 -25.6 17.2 19.1 -1,238.4 -1,297.9
Gross profit 245.0 180.7 40.0 9.0 0.0 0.0 285.0 189.7
Sales and administration expenses -234.3 -214.3 -32.8 -18.3 0.8 0.2 -266.3 -232.4
Other operating income and expenses, net 1.6 3.3 6.0 7.6 -0.8 -0.2 6.8 10.7
Operating profit or loss 12.4 -30.3 13.2 -1.7 0.0 0.0 25.6 -32.0
Net interest & other financial items 2.4 -2.7 -3.6 -0.9 - - -1.2 -3.6
Net profit or loss before tax 14.8 -33.0 9.5 -2.6 - - 24.3 -35.6
Tax -4.3 6.2
Net profit or loss for continued operations 20.1 -29.4
Net profit or loss for discontinued operations - -
Total net profit or loss for continued and discontinued
operations 20.1 -29.4
Attributable to:
Equity holders of the parent 20.1
0.0
-30.1
Non-controlling interests 0.7
Net income for the period 20.1 -29.4
Basic earnings per share (excluding discontinued operations) before and after dilution (SEK) 0.13
0.13
-0.20
Basic earnings per share (including discontinued operations) before and after dilution (SEK) -0.20
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME FOURTH QUARTER Qliro Group Total
CONDENSED (SEK million) 2016 2015
Profit or loss for the period 20.1 -29.4
Other comprehensive income
Items that may be reclassified subsequently to
profit or loss:
Translation difference for the period 0.1 -6.1
Other comprehensive income for the period 0.1 -6.1
Total comprehensive income for period 20.2 -35.5
Total comprehensive income attributable to:
Parent company shareholders 20.2 -36.2
Non-controlling interests 0.0 0.7
Total comprehensive income for the period 20.2 -35.5
Shares outstanding at period's end 149,269,779 149,269,779
Average number of shares, basic and diluted 149,269,779 149,269,779
CONSOLIDATED INCOME STATEMENT YEAR E-commerce Financial Services Eliminations Qliro Group Total
CONDENSED (SEK million) 2016 2015 2016 2015 2016 2015 2016 2015
Net sales 4,309.2 4,388.6 213.7 97.5 -54.4 -55.4 4,468.6 4,430.6
Cost of goods and services -3,640.8 -3,767.8 -104.6 -85.9 54.4 55.4 -3,691.0 -3,798.3
Gross profit 668.4 620.7 109.1 11.6 0.0 0.0 777.5 632.3
Sales and administration expenses -766.0 -712.6 -109.7 -60.3 2.9 0.9 -872.8 -772.0
Other operating income and expenses, net -0.6 3.6 12.2 13.2 -2.9 -0.9 8.7 15.9
Operating profit or loss -98.2 -88.3 11.6 -35.5 0.0 0.0 -86.6 -123.8
Net interest & other financial items 0.1 -5.3 -8.4 -1.7 - - -8.3 -7.1
Net profit or loss before tax -98.0 -93.6 3.2 -37.3 - - -94.8 -130.9
Tax 19.1 28.5
Net profit or loss for continued operations -75.8 -102.4
Net profit or loss for discontinued operations -110.6 0.7
Total net profit or loss for continued and discontinued
operations -186.4 -101.6
Attributable to:
Equity holders of the parent -185.7 -101.6
Non-controlling interests 0.0
Net income for the period -0.7
-186.4
-101.6
Basic earnings per share (excluding discontinued operations) before and after dilution (SEK) -0.51 -0.69
Basic earnings per share (including discontinued operations) before and after dilution (SEK) -1.24 -0.68
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME YEAR Qliro Group Total
CONDENSED (SEK million) 2016 2015
Profit or loss for the period -186.4 -101.6
Other comprehensive income
Items that may be reclassified subsequently to
profit or loss:
Translation difference for the period 4.7 -7.9
Other comprehensive income for the period 4.7 -7.9
Total comprehensive income for period -181.6 -109.6
Total comprehensive income attributable to:
Parent company shareholders -180.9 -109.5
Non-controlling interests -0.7 0.0
Total comprehensive income for the period -181.6 -109.5
Shares outstanding at period's end 149,269,779 149,269,779
Average number of shares, basic and diluted 149,269,779 149,269,779
CONSOLIDATED STATEMENT OF FINANCIAL E-commerce Financial services Eliminations Qliro Group Total
POSITION CONDENSED (SEK million) 31-Dec 31-Dec 31-Dec 31-Dec 31-Dec 31-Dec 31-Dec 31-Dec
2016 2015 2016 2015 2016 2015 2016 2015
Non-current assets
Goodwill 211.5 455.3 - - - - 211.5 455.3
Other intangible assets 172.3 245.8 86.1 48.5 - - 258.4 294.3
Total intangible assets 383.8 701.1 86.1 48.5 - - 469.9 749.5
Tangible assets 19.0 32.4 9.3 4.7 - - 28.3 37.1
Deferred tax asset 120.3 93.3 1.7 1.8 - - 122.0 95.2
Total non-current assets 523.2 826.8 97.0 55.0 - - 620.3 881.8
Current assets
Inventories
547.9 702.0 - - - - 547.9 702.0
Loans to the public1 - - 745.8 505.6 - - 745.8 505.6
Non-interest bearing receivables 181.7 418.2 12.9 24.0 -7.0 -204.6 187.7 237.6
Cash and cash equivalents 435.2 324.2 - - - - 435.2 324.2
Total current assets 1,164.7 1,444.4 758.7 529.5 -7.0 -204.6 1,916.4 1,769.3
Total assets 1,687.9 2,271.2 855.7 584.5 -7.0 -204.6 2,536.7 2,651.1
Equity
Equity attributable to owners of the parent
Non-controlling interest
Total equity
730.9
-
730.9
1,162.0
0.7
1,162.7
295.3
-
295.3
42.8
-
42.8
-
-
-
-
-
-
1,026.2
-
1,026.2
1,204.8
0.7
1,205.4
Non-current liabilities
Non interest bearing
Deferred tax liability
Other provisions
12.4
4.8
23.4
3.3
-
-
-
-
-
-
-
-
12.4
4.8
23.4
3.3
Interest bearing
Non-current interest bearing liabilities - - 0.8 - - - 0.8 -
Total non-current liabilities 17.3 26.7 0.8 - - - 18.0 26.7
Current liabilities
Short term interest bearing loans
Current interest-bearing liabilities
Current non-interest bearing liabilities
-
-
939.8
-
-
1,081.9
511.8
0.6
47.1
328.0
-
213.9
-
-
-7.0
-
-
-204.6
511.8
0.6
979.9
328.0
-
1,091.0
Total current liabilities 939.8 1,081.9 559.6 541.8 -7.0 -204.6 1,492.4 1,419.0
Total equity and liabilities 1,687.9 2,271.2 855.7 584.5 -7.0 -204.6 2,536.7 2,651.1

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

1 Loans to the public are recognized at net value (gross value reported previously).

CONSOLIDATED STATEMENT OF CASH FLOWS FOR FOURTH QUARTER E-commerce Financial services Eliminations Qliro Group Total
CONDENSED (SEK million) 2016 2015 2016 2015 2016 2015 2016 2015
Cash flow from operating activities before changes in working
capital 42.8 -53.2 10.9 29.7 - - 53.7 -23.5
Changes in working capital 272.7 205.8 -163.4 -209.1 - - 109.3 -3.3
Cash flow from operations 315.5 152.6 -152.6 -179.4 - - 163.0 -26.8
Investments in other non-current assets -13.8 -21.1 -17.5 -10.5 - - -31.3 -31.6
Cash flow to/from investing activities -13.8 -21.1 -17.5 -10.5 - - -31.3 -31.6
Shares contribution, net change
Group contribution, net change
-50.0
-
-40.0
-12.8
50.0
-
40.0
12.8
-
-
-
-
-
-
-
-
Utilised credit facilities 1 - - 122.1 155.6 - - 122.1 155.6
Cash flow to/from financing activities -50.0 -52.8 172.1 208.4 - - 122.1 155.6
Change in cash and cash equivalents for the period from continued
operations
251.7 78.8 2.0 18.5 - - 253.7 97.3
Cash flow from discontinued operations
Cash flow from operations - -20.6 - - - - - -20.6
Cash flow from investing activites - -0.8 - - - - - -0.8
Change in cash and cash equivalents for the period from discontinued
operations
- -21.3 - - - - - -21.3
Change in cash and cash equivalents for the period 251.7 57.4 2.0 18.5 - - 253.7 75.9
Cash and cash equivalents at period's start 180.9 249.1
Translation difference, cash and cash equivalents 0.5 -0.8
Less cash from discontinued operations
Cash and cash equivalents at period's end
-
435.2
-
324.2

1 Utilised credit facilities within Qliro Financial Services

CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE YEAR E-commerce Financial services Eliminations Qliro Group Total
CONDENSED (SEK million) 2016 2015 2016 2015 2016 2015 2016 2015
Cash flow from operating activities before changes in working capital -21.7 -96.1 13.8 0.1 - - -7.9 -96.0
Changes in working capital 67.1 17.1 -234.6 -324.0 - - -167.5 -306.9
Cash flow from operations 45.4 -79.0 -220.8 -323.9 - - -175.4 -402.9
Investments in subsidiaries 1 -0.7 -0.5 - - - - -0.7 -0.5
Investments in other non-current assets -38.2 -80.8 -56.4 -31.2 - - -94.6 -112.0
Divested operations 2 250.0 - - - - 250.0 -
Cash flow to/from investing activities 211.1 -81.4 -56.4 -31.2 - - 154.7 -112.5
New share issue in Qliro Financial Services -50.0 - 50.0 - - - - -
Shareholder contribution, net change -202.1 -40.0 202.1 40.0 - - - -
Group contribution, net change -29.9 -12.8 29.9 12.8 - - - -
Utilised credit facilities 3 - - 178.8 330.3 - - 178.8 330.3
Other cash flow from/to financing activities 4 -33.0 - - - - - -33.0 -
Cash flow to/from financing activities -314.9 -52.8 460.8 383.1 - - 145.8 330.3
-58.4 -213.2 183.6 28.1 - - 125.2 -185.1
Change in cash and cash equivalents for the period from continued operations
Cash flow from discontinued operations
Cash flow from operations 4.2 -11.8 - - - - 4.2 -11.8
Cash flow from investing activites -1.9 -5.2 - - - - -1.9 -5.2
Cash flow from financing activities 4 33.0 -5.4 - - - - 33.0 -5.4
35.3 -22.3 - - - - 35.3 -22.3
Change in cash and cash equivalents for the period from discontinued operations
-23.1 -235.5 183.6 28.1 - - 160.5 -207.4
Change in cash and cash equivalents for the period
Cash and cash equivalents at period's start 324.2 534.0
Translation difference, cash and cash equivalents
Less cash from discontinued operations
2.2
-51.6
-2.3
Cash and cash equivalents at period's end 435.2 -
324.2

1 Investments in subsidiaries Jan-Dec 2016 comprises earn out of SEK 0.7 million to founders of Fitness Market Nordic AB

2 Divested operations Jan-Dec 2016 comprises consideration related to the sale of Tretti AB

3 Utilised credit facilities within Qliro Financial Services

4 Other cash flow from/to financing activities comprises repayment of internal loan to Tretti AB related to the sale of Tretti AB

STATEMENT OF CHANGES IN EQUITY
CONDENSED (SEK million)
2016
31-Dec
2015
31-Dec
Opening balance January 1,205.4 1,314.5
Comprehensive income for the period -181.6 -109.5
Effects of long term incentive program 2.5 0.5
Closing balance 1,026.2 1,205.4
NET SALES BY SEGMENT
(SEK million)
2016
Q4
2016
Q3
2016
Q2
2016 2016
Q1 Full year
2015
Q4
2015
Q3
2015
Q2
2015 2015
Q1 Full year
CDON 657.8 333.4 356.9 403.1 1,751.0 706.9 386.6 337.6 422.5 1,853.5
Nelly 1 392.3 252.5 331.0 268.0 1,243.8 358.4 246.5 337.7 254.4 1,197.0
Gymgrossisten 200.3 192.8 198.1 218.8 810.1 203.4 197.1 205.5 245.9 851.9
Lekmer 225.5 89.0 96.8 90.6 501.8 203.1 86.6 97.2 95.0 481.8
Group central operations
Of which CGL AB 1
2.5
-
1.1
-
1.8
-
2.0
-
7.4
-
34.6
31.7
26.9
26.9
34.2
34.2
35.8
35.8
131.6
128.7
Eliminations within E-commerce -3.6 -0.2 -0.6 -0.7 -5.0 -34.2 -25.6 -33.2 -34.2 -127.3
Total E-commerce 1,474.8 868.6 983.9 981.8 4,309.1 1,472.1 918.1 979.0 1,019.4 4,388.6
Qliro Financial Services 65.8 58.8 47.9 41.3 213.7 34.6 25.3 21.2 16.3 97.5
Eliminations within Financial Services - - - - - - - - - -
Total Financial Services 65.8 58.8 47.9 41.3 213.7 34.6 25.3 21.2 16.3 97.5
Eliminations between E-commerce and
Financial Services
-17.2 -10.3 -13.2 -13.7 -54.4 -19.1 -13.1 -11.8 -11.4 -55.4
QLIRO GROUP CONSOLIDATED TOTAL 1,523.4 917.1 1,018.5 1,009.4 4,468.6 1,487.6 930.3 988.3 1,024.4 4,430.6
Eliminations within E-commerce
CDON
1.4 0.9 1.4 0.9 4.5 2.4 1.3 1.5 1.3 6.5
Group central operations 1 2.2 -0.7 -0.8 -0.2 0.5 31.9 24.2 31.8 32.9 120.8
Total 3.6 0.2 0.6 0.7 5.0 34.2 25.6 33.2 34.2 127.3
Eliminations between E-commerce and Financial services
CDON 7.3 4.4 4.2 6.1 22.0 8.5 5.7 4.6 5.4 24.2
Nelly 1 5.5 3.4 4.9 3.5 17.3 4.7 3.4 3.5 2.8 14.4
Gymgrossisten 1.1 1.1 1.0 1.1 4.3 1.1 1.1 0.8 0.1 3.1
Lekmer 2.5 1.2 1.1 1.1 5.9 2.1 0.9 1.0 1.2 5.2
Group central operations 1 - -1.3 0.7 0.6 - 0.8 0.7 0.6 0.7 2.8
Qliro Financial Services 0.8 1.5 1.4 1.3 4.9 1.9 1.3 1.2 1.3 5.7
Total 17.2 10.3 13.2 13.7 54.4 19.1 13.1 11.8 11.4 55.4

1 CDON Group Logistics (CGL) included in Nelly as from Q1 2016, as CGL only conducts warehouse operations for Nelly (after CDON's and Lekmer's move from the warehouse in Falkenberg during 2015).

OPERATING PROFIT BY SEGMENT
(SEK million)
2016
Q4
2016
Q3
2016
Q2
2016 2016
Q1 Full year
2015
Q4
2015
Q3
2015
Q2
2015 2015
Q1 Full year
CDON 16.7 -17.0 -11.6 -25.4 -37.3 15.2 -9.7 -5.8 -0.6 -0.9
Nelly 1 30.4 -3.1 10.6 -7.7 30.1 -4.1 -9.4 3.2 -9.2 -19.4
Gymgrossisten 5.8 12.4 12.9 16.3 47.5 10.0 8.0 10.6 19.0 47.6
Lekmer -26.2 -22.9 -13.3 -19.4 -81.9 -41.5 -12.9 -2.8 -20.4 -77.7
Group central operations 1 -14.2 -23.6 -8.8 -9.9 -56.6 -10.0 -9.9 -8.9 -9.0 -37.9
Total E-commerce 12.4 -54.1 -10.3 -46.1 -98.2 -30.3 -34.0 -3.8 -20.2 -88.3
Qliro Financial Services 14.8 1.9 -2.4 -3.7 10.7 1.1 -6.2 -10.2 -13.1 -28.3
Group Adjustment 2 -1.6 0.4 0.9 1.3 0.9 -2.8 -1.0 -1.4 -1.9 -7.2
Total Financial services 13.2 2.3 -1.5 -2.4 11.6 -1.7 -7.2 -11.6 -15.0 -35.5
CONSOLIDATED TOTAL 25.6 -51.9 -11.8 -48.5 -86.6 -32.0 -41.2 -15.4 -35.2 -123.8
INVENTORIES BY SEGMENT
(SEK million)
2016
31-Dec
2016
30-Sep
2016
30-Jun
2016
31-Mar
2015
31-Dec
2015
30-Sep
2015
30-Jun
2015
31-Mar
CDON 186.1 140.2 163.4 186.8 236.2 192.2 164.2 170.3
Nelly 1 159.8 232.7 191.0 244.5 189.5 258.3 205.0 252.3
Gymgrossisten 107.1 89.3 84.9 92.3 112.2 78.6 81.4 80.4
Lekmer 94.9 107.7 61.0 74.6 84.0 79.2 57.8 59.5
Group central operations 1 - - - - 0.3 0.2 0.2 0.1
Tretti 3 - - 80.6 85.3 79.8 82.4 77.1 74.5
Total E-commerce 547.9 569.9 581.1 683.5 702.0 691.0 585.6 637.1
CONSOLIDATED TOTAL for continued
operations
547.9 569.9 500.6 598.2 622.2 608.6 508.5 562.6

1 CDON Group Logistics (CGL) included in Nelly as from Q1 2016, as CGL only conducts warehouse operations for Nelly (after CDON's and Lekmer's move from the warehouse in Falkenberg during 2015).

2 Group Adjustment between Qliro Financial Services and internal clients, related to differences in phasing of costs/revenues.

3 Divested operation

PARENT COMPANY INCOME STATEMENT 2016 2015 2016 2015
CONDENSED (SEK million) Oct-Dec Oct-Dec Jan-Dec Jan-Dec
Net Sales 4.6 4.7 17.5 19.9
Gross profit 4.6 4.7 17.5 19.9
Administration expenses -18.9 -14.9 -65.2 -61.0
Operating profit or loss -14.2 -10.2 -47.7 -41.1
Profit or loss from shares in subsidiaries 1 - -25.8 -102.9 -25.8
Net interest & other financial items 3.7 7.1 -2.3 17.5
Profit or loss after financial items -10.5 -28.9 -152.9 -49.4
Group contribution received - 41.9 - 41.9
Group contribution paid -45.6 -154.1 -45.6 -154.1
Profit or loss before tax -56.1 -141.1 -198.5 -161.6
Tax 12.2 25.2 20.9 29.7
Net income or Net loss for the period -44.0 -115.9 -177.7 -131.9
PARENT COMPANY STATEMENT OF COMPREHENSIVE INCOME
CONDENSED (SEK million)
Profit or loss for period -44.0 -115.9 -177.7 -131.9
Other comprehensive income - - - -
Total comprehensive income for period -44.0 -115.9 -177.7 -131.9

1 Loss from sale of shares in Tretti AB

PARENT COMPANY STATEMENT OF FINANCIAL POSITION 2016 2015
CONDENSED (SEK million) 31-Dec 31-Dec
Non-current assets
Other intangible assets - 1.6
Equipment 1.6 2.5
Shares and participating interests in group companies 808.9 863.0
Deferred tax asset 114.2 93.3
Total non-current assets 924.7 960.4
Current assets
Current interest-bearing receivables 0.1 -
Current non-interest-bearing receivables 6.4 6.8
Receivables from Group companies 56.7 343.0
Total current receivables 63.1 349.8
Cash and bank 422.6 280.6
Total cash and cash equivalents 422.6 280.6
Total current assets 485.7 630.3
Total assets 1,410.4 1,590.8
Equity
Restricted equity 301.7 301.7
Unrestricted equity 709.9 885.2
Total equity 1,011.6 1,186.9
Provisions
Other provisions 0.7 0.9
Total provisions 0.7 0.9
Current liabilities
Short term interest bearing loans 57.0 90.0
Liabilities to Group companies 323.7 297.1
Non-interest-bearing liabilities 17.4 16.0
Total current liabilities 398.1 403.0
Total liabilities 398.8 403.9
Total equity and liabilities 1,410.4 1,590.8
KEY RATIOS 2016
Q4
2016
Q3
2016
Q2
2016
Q1
2016
Full year
2015
Q4
2015
Q3
2015
Q2
2015
Q1
2015
Full year
E-COMMERCE
Sales growth (%)
Change in operating expenses (%)
0.2
9.3
-5.4
9.0
0.5
8.7
-3.7
2.9
-1.8
7.5
1.0
9.1
-4.5
18.2
3.2
-8.1
4.0
16.4
0.9
8.3
Operating margin (%) 0.8 -6.2 -1.0 -4.7 -2.3 -2.1 -3.7 -0.4 -2.0 -2.0
Gross profit margin (%) 16.6 14.3 16.1 14.3 15.5 12.3 14.2 16.7 14.3 14.1
Earnings before interest, , taxes,
depreciation, amortization and 30.7 -28.4 0.8 -35.2 -32.1 -20.8 -26.1 3.1 -13.4 -57.1
impairment, Ebitda (SEK million)
Earnings before interest, , taxes,
depreciation, amortization and
impairment margin, Ebitda-margin (%)
2.1 -3.3 0.1 -3.6 -0.7 -1.4 -2.8 0.3 -1.3 -1.3
Return on capital employed (%)
Return on equity (%)
neg
neg
neg
neg
neg
neg
neg
neg
neg
neg
neg
neg
neg
neg
neg
neg
neg
neg
neg
neg
Equity/assets ratio (%) 52.0 61.3 58.8 59.7 52.0 52.2 59.7 62.9 62.9 52.2
Net debt (SEK million) -435.2 -180.9 -147.8 -138.7 -435.2 -324.2 -249.1 -271.6 -287.3 -324.2
Cash flows from operations (SEK million) 315.5 -74.8 49.1 -244.4 45.4 152.6 -50.6 49.4 -230.5 -79.0
Depreciation/Net sales (%)
Capital Expenditure/Net sales (%)
1.2 3.0 1.1 1.1 1.5 0.6 0.9 0.7 0.7 0.7
FINANCIAL SERVICES 0.9 0.8 1.0 0.7 0.9 1.4 2.1 2.2 1.8 1.8
Sales growth (%)
Change in operating expenses (%)
90.0
79.0
132.0
91.5
126.0
85.9
152.9
71.8
119.3
82.0
492.7 997.7 28,367.4
356.1
n/a
369.1
n/a
334.0
2,904.7
388.0
Earnings before taxes, Ebt (SEK million) 4 9.5 0.4 -3.2 -3.6 3.2 -2.6 -7.6 -11.8 -15.2 -37.3
Earnings before taxes margin, Ebt
margin (%) 4
14.5 0.7 -6.6 -8.7 1.5 -7.6 -30.0 -55.9 -93.1 -38.2
Return on equity (%) 0.3 11.9 11.6 7.4 0.3 neg 390.0 656.9 1,734.4 neg
Equity/assets ratio (%) 34.5 35.8 29.8 36.7 34.5 7.3 -5.0 -4.2 -1.5 7.3
Net debt (SEK million)
Cash flows from operations including
513.2 390.2 408.6 330.7 513.2 328.0 174.7 34.5 0.0 328.0
financing (SEK million) -30.5 -55.1 1.8 41.8 -42.0 -23.8 79.6 -53.1 3.8 6.4
Depreciation/Net sales (%)
Capital Expenditure/Net sales (%)
6.4
26.5
7.6
28.8
6.3
24.1
6.5
25.4
6.7
26.4
7.2
30.3
6.9
33.0
8.5
32.6
9.2
32.9
7.7
32.0
GROUP
Sales growth (%) 2.4 -1.4 3.1 -1.5 0.9 2.4 -3.0 4.3 4.6 2.1
Change in operating expenses (%) 14.6 15.3 6.7 15.3 13.1 17.5 26.7 6.9 15.1 16.1
Operating margin (%) 1.7 -5.7 -1.2 -4.8 -1.9 -2.2 -4.4 -1.6 -3.4 -2.8
Gross profit margin (%) 18.7 16.8 18.0 15.4 17.4 12.8 14.5 16.7 13.9 14.3
Earnings before interest, , taxes,
depreciation, amortization and
impairment, Ebitda (SEK million)
48.0 -21.6 2.3 -34.9 -6.2 -20.1 -31.5 -6.7 -26.9 -85.1
Earnings before interest, , taxes,
depreciation, amortization and
impairment margin, Ebitda-margin (%)
3.2 -2.4 0.2 -3.5 -0.1 -1.3 -3.4 -0.7 -2.6 -1.9
Return on capital employed (%) neg neg neg neg neg neg neg neg neg neg
Return on equity (%) neg neg neg neg neg neg neg neg neg neg
Equity/assets ratio (%) 40.5 48.5 46.9 50.3 40.5 45.4 54.1 61.0 62.0 45.4
Net debt (SEK million) 78.1 209.4 260.8 191.9 78.1 3.8 -74.4 -237.1 -287.3 3.8
Cash flows from operations (SEK million) 163.0 -109.1 -25.0 -204.3 -175.4 -26.8 -111.3 -38.2 -226.7 -402.9
Earnings per share (SEK)1 0.13 -0.30 -0.08 -0.26 -0.51 -0.20 -0.21 -0.07 -0.20 -0.69
Equity per share (SEK)2 6.88 6.73 7.03 7.82 6.88 8.07 8.31 8.52 8.60 8.07
Depreciation/Net sales (%) 1.5 3.3 1.4 1.3 1.8 0.8 1.0 0.9 0.8 0.9
Capital Expenditure/Net sales (%) 2.1 2.6 2.1 1.8 2.1 1.9 3.1 3.0 2.1 2.4

Key ratios have been adjusted to enable historical comparisons (e.g. Tretti has been excluded).

KEY RATIOS CONTINUED 2016
Q4
2016
Q3
2016
Q2
2016
Q1
2016
Full year
2015
Q4
2015
Q3
2015
Q2
2015
Q1
2015
Full year
No. of active customers (thousand) 3,910 3,845 3,858 3,914 3,910 3,957 3,985 4,020 3,980 3,957
No. of visits (thousand) 79,068 50,551 56,297 60,082 245,997 81,396 57,690 64,544 68,864 272,494
No. of orders (thousand) 2,774 1,628 1,878 1,862 8,143 2,723 1,699 1,882 1,963 8,265
Average shopping basket (SEK) 643 654 637 616 638 625 631 628 595 620
CDON
No. of active customers (thousand) 1,707 1,699 1,710 1,705 1,707 1,729 1,723 1,732 1,739 1,729
No. of visits (thousand) 31,181 17,289 16,110 20,459 85,039 31,236 18,830 16,613 20,087 86,767
No. of orders (thousand) 1,249 671 664 790 3,374 1,285 726 652 836 3,500
Average shopping basket (SEK) 637 613 620 573 614 616 594 583 552 590
Lekmer
No. of active customers (thousand) 446 415 410 411 446 414 438 435 420 414
No. of visits (thousand) 11,049 6,257 5,895 6,390 29,591 10,513 6,331 5,869 6,136 28,849
No. of orders (thousand) 390 148 155 161 854 366 166 170 157 859
Average shopping basket (SEK) 591 622 633 585 603 556 546 587 622 572
Nelly
No. of active customers (thousand) 1,162 1,157 1,178 1,237 1,162 1,243 1,261 1,288 1,271 1,243
No. of visits (thousand) 30,911 21,695 28,607 26,515 107,728 34,067 27,186 35,999 36,131 133,383
No. of orders (thousand) 837 527 770 601 2,735 804 545 779 638 2,766
Average shopping basket (SEK) 662 696 634 631 654 627 646 636 567 620
Gymgrossisten
No. of active customers (thousand)3 596 574 560 561 596 570 563 565 550 570
No. of visits (thousand) 5,926 5,310 5,685 6,718 23,639 5,580 5,343 6,062 6,509 23,495
No. of orders (thousand) 298 282 289 310 1,180 268 261 280 331 1,140
Average shopping basket (SEK) 682 691 688 711 693 753 760 738 747 749

Key ratios have been adjusted to enable historical comparisons (e.g. Tretti has been excluded).

1 Earnings per share for the periods Jan-Dec 2016 and Jan-Dec 2015 have been calculated on the average number of outstanding shares for the respective periods. The weighted average number of shares for the period Jan-Dec 2016 is 149,269,779 and for the full year 2015 the weighted average number of shares amounted to 149,269,779.

2 Calculated on present number of shares, which per Dec 2016 amounts to 149,269,779.

Definitions

3 Historical numbers adjusted due to updated methodology for calculation of active customers.

4 Earnings before taxes (Ebt) is modified by Group adjustments between Qliro Financial Services and internal clients, related to differences in phasing of costs / revenues.

Sales growth The amount by which the average number of sales volume has changed during the period.
Change in operating expenses The amount by which the operating expanses has changed during the period.
Operating margin Operating profit as percentage of net sales.
Gross profit margin Gross profit as a percentage of net sales. Gross profit includes costs directly attributable to the
goods sold, fulfillment costs, and shipping costs.
Adjusted gross margin Gross profit margin excluding items affecting comparability.
Ebit Earnings before interest and taxes.
Ebitda Earnings before interest, taxes, depreciation, amortization and impairment of intangible and
tangible assets.
Adjusted Ebitda Ebitda excluding items affecting comparability.
Ebt Earnings before taxes.
Ebtda Earnings before taxes excluding depreciation, amortization and impairment of intangible and
tangible fixed assets.
Adjusted Ebtda Ebtda excluding items affecting comparability.
Items affecting comparability Items affecting comparability between periods intended to provide a better understanding of Qliro
Group´s operating activities.
Return on equity
Return on capital employed
Net income for the last four quarters as a percentage of average equity for the last four quarters.
Operating income for the last four quarters as a percentage of average capital employed for the last
four quarters.
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.
Earnings per share Earnings for the period attributable to the parent company's shareholders divided by average number
of shares for the period.
Equity per share Equity attributable to the parent company's shareholders divided by the number of shares at the end
of the period.
Capital Expenditure/Net Sales
Depreciation/Net Sales
Investments in tangible non-current assets divided by net sales for the period.
Depreciation and impairment of intangible and tangible assets diveded by net sales for the period.
No. of active customers Number of customers that have shopped at least once during the past 12 months.
No. of visits Gross number of visits to the Groups online stores.
Qliro Group AB
Average shopping basket
(Internet sales + postage income) / No. Incoming orders 28

NON-GAAP FINANCIAL MEASURES

Some of the key ratios stated in this report are such that are not defined in accordance with generally accepted accounting principles (GAAP), for example IFRS. We regard the following, known as alternative performance measures, to be of use to investors as they form the basis of assessments of the company's operative development, together with the comparable GAAP key ratios. Alternative performance measures should not be viewed in isolation from, or as a replacement for, financial information presented in accordance with generally accepted accounting principles. Alternative performance measuresreported by us do not need to be comparable with similarly named measures reported by other companies.

Ebitda

Ebitda is a measure that Qliro Group considers to be relevant to an investor who wants to understand the generation of earnings before depreciation, amortization and impairment related to investments in tangible and intangible assets. Qliro Group defines Earnings Before Interest, Tax, Depreciation and Amortization (Ebitda) as operating profit from continuing operations excluding depreciation, amortization and impairment of tangible and intangible assets

Ebitda (Q4 2016) CDON Nelly Gymgrossisten Lekmer Central E-commerce Financial Group
(SEK million) Operations Services
Ebit, continued operations 16.7 30.4 5.8 -26.2 -14.2 12.4 13.2 25.6
Items affecting comparability - - - - - - - -
Adjusted Ebit, continued operations 16.7 30.4 5.8 -26.2 -14.2 12.4 13.2 25.6
Depreciation, amortization and
impairment, continued operations -6.8 -4.4 -0.8 -1.5 -4.7 -18.3 -4.2 -22.5
Ebitda, continued operations 23.5 34.7 6.7 -24.7 -9.5 30.7 17.4 48.0
Items affecting comparability - - - - - - - -
Adjusted Ebitda, continued operations 23.5 34.7 6.7 -24.7 -9.5 30.7 17.4 48.0
Ebitda (Full year 2016) CDON Nelly Gymgrossisten Lekmer Central E-commerce Financial Group
(SEK million) Operations Services
Ebit, continued operations -37.3 30.1 47.5 -81.9 -56.6 -98.2 11.6 -86.6
Items affecting comparability 22.3 4.2 - - 8.9 35.4 - 35.4
Adjusted Ebit, continued operations -15.0 34.3 47.5 -81.9 -47.7 -62.8 11.6 -51.2
Depreciation, amortization and
impairment, continued operations -27.2 -16.9 -3.3 -3.3 -15.3 -66.0 -14.4 -80.4
Ebitda, continued operations -10.1 47.1 50.7 -78.6 -41.3 -32.1 26.0 -6.2
Items affecting comparability 15.3 - - - 8.9 24.2 - 24.2
Adjusted Ebitda, continued operations 5.2 47.1 50.7 -78.6 -32.4 -7.9 26.0 18.1

Ebtda och Ebt

Ebtda and Ebt are measures that Qliro Group regard as relevant for Financial services (the segment Qliro Financial Services). Mainly because financial items can be seen as an operational expenses for the area Financial Services. Qliro Group defines Ebtda as Ebitda as Earnings before taxes excluding year-end appropiations, depreciation and impairment. Ebt is defined as Earnings before taxes exkluding year-end appropiations.

Ebtda och Ebt 2015 2016 2015 2016
(SEK million) Oct-Dec Oct-Dec Jan-Dec Jan-Dec
Earnings before taxes, group perspective (Ebt) -2.6 9.5 -37.3 3.2
Group Adjustments 1 2.8 1.6 7.2 -0.9
Earnings before taxes, legal perspective (Ebt) 2 0.2 11.2 -30.1 2.3
Depreciation and impairment -2.5 -4.2 -7.5 -14.4
Earnings before taxes, depreciation and impairment (Ebtda) -0.1 13.7 -29.7 17.5
Earnings before taxes, depreciation and impairment (Ebtda) 2 2.7 15.4 -22.6 16.6

1 Group Adjustments between Qliro Financial Services and internal clients, related to differences in phasing of costs/revenues

2 Earnings before taxes (Ebt) from the segment Qliro Financial Services' perspective as shown in the segment section for Qliro Financial Services, i.e.

excluding Group Adjustments presented in 1 above

Note 1

Disclosures in accordance with IAS 34.16A can be found on the pages prior to the statement of income and other comprehensive income