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Nobia

Quarterly Report Feb 6, 2018

3084_10-k_2018-02-06_45e20875-dc8c-4f20-b81e-3b83f6ee9760.pdf

Quarterly Report

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Year-end report January-December 2017

(All values in brackets refer to the corresponding period in 2016 and Poggenpohl is recognised as discontinued operations, see page 7.)

October-December 2017

  • Net sales for the fourth quarter amounted to SEK 3,116 million (3,155).
  • Organic growth was 0 per cent (5).
  • Operating profit amounted to 282 million (297), corresponding to an operating margin of 9.1 per cent (9.4).
  • Currency effects on operating profit totalled approximately negative SEK 25 million in transaction effects. Translation effects were approximately SEK 0 million.
  • Profit after tax amounted to 232 million (loss: 264), corresponding to earnings per share after dilution of SEK 1.38 (loss: 1.56).
  • Operating cash flow amounted to SEK 196 million (480).
  • The Board proposes an ordinary dividend of SEK 3.50 per share (3.00) as well as an extra dividend of SEK 3.50 per share (–). The Board also proposes that authorisation is obtained to cancel treasury shares.
Oct-Dec Jan-Dec
2016 2017 Change, % 2016 2017 Change, %
Net sales, SEK m 3,155 3,116 -1 12,648 12,744 1
Gross margin, % 37.5 39.2 39.0 39.3
Operating margin before depreciation and impairment, % 11.6 11.4 12.5 12.3
Operating profit (EBIT), SEK m 297 282 -5 1,298 1,286 -1
Operating margin, % 9.4 9.1 10.3 10.1
Profit after financial items, SEK m 286 272 -5 1,247 1,250 0
Profit/loss after tax, SEK m -264 232 455 1,015
Profit/loss after tax excluding IAC, SEK m 184 232 26 903 1,015 12
Earnings/loss per share, after dilution, SEK -1.56 1.38 2.70 6.02
Earnings/loss per share, after dilution excluding IAC, SEK 1.09 1.38 27 5.36 6.02 12
Operating cash flow, SEK m 480 196 -59 1,031 706 -32

Nobia Group summary

Comments from the CEO

"Nobia has had a good year. Despite currency headwind and a challenging UK market, we deliver an EBIT margin that reaches our financial target of 10 per cent. Given the company's satisfactory net profit and strong balance sheet, the Board proposes a dividend totalling SEK 7 per share. Our strong financial position will also enable continued investments in growth, both organic and via acquisitions.

In the fourth quarter sales continued to grow in the Nordics, while sales in the UK were down, primarily because we have exited the Homebase business. I am pleased that the Group's underlying earnings, adjusted for currency and the ceasing of Homebase, were better than the same quarter last year," says President and CEO Morten Falkenberg.

Consolidated net sales, earnings and cash flow

The market during the fourth quarter is deemed overall to be on a level with the year-earlier period.

Organic growth was unchanged (5 per cent), positively impacted by growth in sales in the Nordic region and negatively impacted by decreased sales in the UK. Currency losses of SEK 36 million (losses: 114) impacted sales.

The gross margin improved to 39.2 per cent (37.5), primarily as a result of higher sales values and a changed sales mix.

Operating profit declined as a result of discontinuation costs for the UK Interior Solutions unit and currency losses, which were only partially offset by higher sales values.

The return on operating capital was 31.5 per cent in the past twelvemonth period (Jan-Dec 2016: 32.5). The return on equity was 27.8 per cent in the past twelve-month period (Jan-Dec 2016: 13.0).

Operating cash flow declined, primarily as a result of a negative change in working capital, mainly due to increased payments in the UK year-onyear.

Group net sales and operating margin

Net sales and profit by region

Group-wide
and
Nordic UK Central Europe eliminations Group
Oct-Dec Oct-Dec Oct-Dec Oct-Dec Oct-Dec
SEK m 2016 2017 2016 2017 2016 2017 2016 2017 2016 2017 Change,
%
Net sales from external
customers
1,609 1,690 1,416 1,286 130 140 3,155 3,116 -1
Net sales from other regions 0 0 0 1 0 -1
Net sales 1,609 1,690 1,416 1,286 130 141 0 -1 3,155 3,116 -1
Gross profit 644 681 493 496 36 33 10 11 1,183 1,221 3
Gross margin, % 40.0 40.3 34.8 38.6 27.7 23.4 37.5 39.2
Operating profit/loss 237 246 93 67 5 -4 -38 -27 297 282 -5
Operating margin, % 14.7 14.6 6.6 5.2 3.8 -2.8 9.4 9.1

Analysis of net sales

Oct-Dec
% SEK m
2016 3,155
Organic growth 0 -3
– of which Nordic region 6 102
– of which UK region -8 -115
– of which CE region 7 10
Currency effect -1 -36
Sales to Hygena 0 0
2017 -1 3,116

Currency effect on operating results

Trans Trans
lation action Total
effect effect effect
SEK m Oct-Dec Oct-Dec Oct-Dec
Nordic
region 0 -15 -15
UK region 0 -10 -10
CE region 0 0 0
Group 0 -25 -25

Nordic region

October-December 2017

  • The Nordic kitchen market grew year-on-year. The completion of new housing construction continued to drive this positive trend.
  • Net sales amounted to SEK 1,690 million (1,609).
  • Organic growth was 6 per cent (9). Currency losses of SEK 21 million (pos: 67) impacted net sales for the quarter.
  • Gross profits amounted to SEK 681 million (644) and the gross margin to 40.3 per cent (40.0).
  • Operating profit amounted to SEK 246 million (237) and the operating margin was 14.6 per cent (14.7).
  • Currency effects on operating profit totalled about negative SEK 15 million in transaction effects.

Comments on performance

Organic growth was attributable to increased project sales, while consumer sales declined slightly. Project sales increased in Sweden, Denmark and Finland. Consumer sales increased in Denmark and fell in the other Nordic countries.

The gross margin improved as a result of higher sales values, which offset currency losses.

The improvement in operating profit was driven by a stronger gross margin and higher volumes, which were partly offset by negative currency effects and higher costs year-on-year.

Nobia's deliveries of ready-to-assemble kitchen products continued to grow during the fourth quarter as a result of introducing the lower specified HTH GO assortment in the Danish market and the increased cooperation with the electronics chain Power.

Share of consolidated net sales, fourth quarter

Store trend, Oct-Dec 2017

Renovated or relocated
Newly opened/closed, net -2
Number of own kitchen stores 46

UK region

October-December 2017

  • The UK kitchen market is deemed to have weakened year-on-year, driven by macroeconomic uncertainty. The market for new construction, however, continued to be favoured by low interest rates and state-sponsored incentives.
  • Net sales amounted to SEK 1,286 million (1,416).
  • Organic growth was a negative 8 per cent (pos: 1). Currency losses of SEK 16 million (losses: 187) impacted net sales for the quarter.
  • Gross profit amounted to SEK 496 million (493) and the gross margin to 38.6 per cent (34.8).
  • Operating profit amounted to SEK 67 million (93) and the operating margin was 5.2 per cent (6.6).
  • Currency effects on operating profit totalled approximately negative SEK 10 million in transaction effects.

Comments on performance

The decline in organic sales was primarily due to lower B2B sales, driven by lower sales to the B2B customer Homebase of approximately SEK 50 million compared to the fourth quarter of 2016. Project deliveries were lower year-on-year and sales via Magnet decreased slightly.

The gross margin improved with a positive impact from increased sales values, lower prices of materials, and a changed sales mix.

The decline in operating profit was mainly attributable to lower sales volumes and higher costs for activities such as the discontinuation of Interior Solutions, and new stores.

Nobia's deliveries to the smaller B2B customer Homebase were gradually phased out over 2017. As a result, the company that was supplying Homebase, Interior Solutions, was discontinued, which entailed a discontinuation cost of around SEK 15 million during the fourth quarter.

The Magnet brand was repositioned in December, which resulted in a simplified purchasing process and a clearer offering. At the same time, a new website and the "Magnet – Part of the family" campaign were launched.

Net sales and operating margin

Our brands

Share of consolidated net sales, fourth quarter

Store trend, Oct-Dec 2017

Renovated or relocated
Newly opened/closed, net 2
Number of own kitchen stores 218

Central Europe region

October-December 2017

  • Nobia's market in the Central Europe is deemed to have grown slightly year-on-year.
  • Net sales amounted to SEK 141 million (130).
  • Organic growth was 7 per cent (0). Currency effects of SEK 0 million (6) impacted net sales for the quarter.
  • Gross profit amounted to SEK 33 million (36) and the gross margin to 23.4 per cent (27.7).
  • Operating loss amounted to SEK 4 million (profit: 5) and the operating margin was a negative 2.8 per cent (pos: 3.8).
  • Currency effects on operating profit totalled approximately SEK 0 million in transaction effects.

Comments on performance

Organic growth during the fourth quarter was a result of both increased sales in Austria and increased export sales.

The gross margin weakened as a result of a changed sales mix and higher costs year-on-year.

Operating profit declined as a result of the lower gross margin, as well as increased indirect costs.

Productivity in the Wels plant gradually improved in the second half of the year. By the end of the year, the production disruptions had been eliminated.

In November, Ralph Kobsik was recruited as Executive Vice President and Head of the Central Europe region.

Net sales and operating margin

Share of consolidated net sales, fourth quarter

Our brands

Group, January-December 2017

January-December 2017

  • Net sales for full-year 2017 amounted to SEK 12,744 million (12,648).
  • Organic growth was 2 per cent (4).
  • Operating profit amounted to SEK 1,286 million (1,298), corresponding to an operating margin of 10.1 per cent (10.3).
  • Currency effects on operating profit totalled approximately negative SEK 95 million in transaction effects. Translation effects were approximately negative SEK 10 million.
  • Profit after tax amounted to SEK 1,015 million (455), corresponding to earnings per share after dilution of SEK 6.02 (2.70).
  • Operating cash flow amounted to SEK 706 million (1,031).

Sales increased organically by 2 per cent (4), distributed as 8 per cent (6) in the Nordic region, a negative 2 per cent (pos: 1) in the UK and a negative 5 per cent (pos: 3) in Central Europe. Currency losses of SEK 203 million (losses: 611) impacted net sales.

Operating profit declined, negatively impacted by currency losses and higher costs, and positively impacted by higher sales values and lower prices of materials.

Group-wide items and eliminations reported an operating loss of SEK 143 million (loss: 140).

Operating cash flow weakened, primarily due to negative changes in working capital.

Nobia's investments in fixed assets amounted to SEK 319 million (290), of which SEK 75 million (69) pertained to store investments. During 2017, Nobia introduced a new omnichannel-based store concept that increases customer involvement, improves the customer experience and makes sales more efficient. Four new stores under this concept were opened for three brands in Norway, the UK and Denmark. The store concept will continue to be developed and rolled out in several new stores.

Net sales and profit by region

Group-wide
and
Nordic UK Central Europe eliminations Group
Jan-Dec Jan-Dec Jan-Dec Jan-Dec Jan-Dec
SEK m 2016 2017 2016 2017 2016 2017 2016 2017 2016 2017 Change, %
Net sales from external
customers
5,987 6,515 6,122 5,710 539 519 12,648 12,744 1
Net sales from other regions 1 1 2 2 -3 -3
Net sales 5,988 6,516 6,122 5,710 541 521 -3 -3 12,648 12,744 1
Gross profit 2,402 2,638 2,323 2,172 172 152 36 52 4,933 5,014 2
Gross margin, % 40.1 40.5 37.9 38.0 31.8 29.2 39.0 39.3
Operating profit/loss 856 963 545 454 37 12 -140 -143 1,298 1,286 -1
Operating margin, % 14.3 14.8 8.9 8.0 6.8 2.3 10.3 10.1
Net financial items -51 -36 29
Profit after financial items 1,247 1,250 0

Analysis of net sales

% SEK m
12,648
2 308
8 451
-2 -115
-5 -28
-1 -203
0 -9
1 12,744
Jan-Dec

Currency effect on operating results

Trans
lation
Trans
action
Total
effect effect effect
SEK m Jan-Dec Jan-Dec Jan-Dec
Nordic region 15 -15 0
UK region -25 -80 -105
CE region 0 0 0
Group -10 -95 -105

Other information

Financing

In May 2017, Nobia repaid a bond loan from AB SEK Securities (Swedish Export Credit Corporation) of SEK 800 million. Existing loan facilities subsequently comprised a syndicated bank loan of SEK 1,000 million expiring in 2019. The bank loan was unutilised at 31 December 2017.

Net debt including pension provisions at 31 December 2017 amounted to SEK 77 million (493). The difference compared with the end of 2016 is mainly due to lower pension debt. The debt/equity ratio was 2 per cent (14) at the end of the period.

Net financial items amounted to an expense of SEK 36 million (expense: 51). Net financial items include the net of returns on pension assets and interest expense on pension liabilities corresponding to an expense of SEK 34 million (expense: 34). The net interest expense amounted to SEK 2 million (expense: 17).

Corporate acquisitions and divestments

On 31 January 2017, Nobia divested Poggenpohl to Adcuram after having gained approval from the competition authorities in Germany and Austria. Nobia thus received a cash consideration of approximately EUR 10 million and payment of an internal loan of about EUR 8 million. Final settlement of the purchase consideration took place in July 2017.

Earnings from discontinued operations

In the third quarter of 2017, Nobia reclassified the two stores that the company had acquired from franchisees with the intention of selling on, and that were recognised

Return on shareholders' equity and operating capital

in the interim report for the second quarter of 2017 as Discontinued operations and disposal group held for sale, in accordance with IFRS 5. These stores were recognised under continuing operations after the reclassification because Nobia believes that they will not be sold within the next twelve months. The reclassification impacted Nobia's operating profit for 2017 by a total of SEK 0 million and pertains to the stores' earnings and accumulated depreciation.

From the fourth quarter of 2016, Poggenpohl's operations are reported as discontinued operations in accordance with IFRS 5. The January-September 2016 period was restated with regard to the income statement, organic growth, specification of items affecting comparability, cash-flow statement and comparative data per region. These restatements are presented as an appendix available on the Nobia website under Investor Relations and Reports and presentations.

Profit after tax from discontinued operations during 2017 amounted to SEK 21 million, pertaining to Poggenpohl. A provision of SEK 20 million related to the divestment of Poggenpohl was dissolved in the third quarter.

Loss after tax for discontinued operations for 2016 amounted to SEK 523 million, of which a loss of SEK 448 million pertained to assets and liabilities in Poggenpohl, a loss of SEK 73 million pertained to Poggenpohl's current earnings, profit of SEK 5 million pertained to the dissolution of a provision related to the divestment of Hygena and a loss of 7 million pertained to stores that Nobia had acquired from franchisees with the intention of subsequently selling on.

Items affecting comparability

Nobia recognises items affecting comparability separately to distinguish the performance of the underlying operations. Items affecting comparability refer to items that affect comparisons insofar as they do not recur with the same regularity as other items.

No items affecting comparability were recognised for 2017. For 2016, items affecting comparability of an expense of SEK 448 million related to impairment of Poggenpohl were recognised, which impacted earnings from discontinued operations.

Personnel

The number of employees at 31 December 2017 was 6,087 (6,445). The decline in the number of employees was mainly attributable to the divestment of Poggenpohl. At 31 December 2016, Poggenpohl had 481employees.

Changes in management

Ola Carlsson took office as Executive Vice President, Chief Product Supply Officer on 9 October 2017.

Nick Corlett, Executive Vice President Sourcing and Product Management, and Niek Visarius, Executive Vice President Supply Chain Operations, left Nobia in October 2017.

On 20 May 2018 Erkka Lumme, Executive Vice President and Head of Commercial Finland, will leave Nobia. The process of recruiting his successor has begun.

By 1 June 2018 at the latest Ralph Kobsik will take office as Executive Vice President Head of the Central Europe region. Ralph Kobsik is currently Head of International Markets at the V-Zug appliance company, and has previously held senior positions at BSH Bosch and Siemens Home Appliances.

Financial targets

The Board of Directors has decided on the following unchanged targets:

  • Sales are to grow organically and through acquisitions by an average of 5 per cent per year.
  • The operating margin is to amount to more than 10 per cent over a business cycle.
  • The debt/equity ratio is to be less than 100 per cent. A temporarily higher ratio, for example in connection with acquisitions, may be acceptable.
  • The dividend to shareholders will amount on average to 40–60 per cent of net profit after tax.

Annual General Meeting

The Annual General Meeting of Nobia will be held on Tuesday, 10 April 2018 at 4:00 PM, at Lundqvist & Lindqvist Klara Strand Konferens, Klarabergsviadukten 90 in Stockholm, Sweden.

Shareholders in Nobia are welcome to submit proposals to the Annual General Meeting not later than 20 February via e-mail: [email protected] or by post: Nobia AB, Bolagsstamma, Box 70376, SE-107 24 Stockholm, Sweden.

Publication of the Annual Report on the company's website is planned for 20 March, and will be distributed in print to those who have requested it.

Nomination Committee's proposal

Tomas Billing, who has been a Board member and Chairman of the Board of Nobia since 2015, has declined re-election at the 2018 Annual General Meeting.

The Nomination Committee proposes that the Board of Directors of Nobia consist of nine members. George Adams, Morten Falkenberg, Lilian Fossum Biner, Nora Førisdal Larssen, Jill Little, Stefan Jacobsson, Christina Ståhl and Ricard Wennerklint are proposed for reelection. Hans Eckerström is proposed as new member and Chairman of the Board.

Hans Eckerström is a Board member of Nordstjernan and Thule Group. He was previously an employee and partner of NC Advisory, the advisor to Nordic Capital's funds.

The complete proposal from the Nomination Committee will be presented in the notice to the Annual General Meeting, to be published on 9 March 2017.

Proposed dividend

For the 2017 fiscal year the Board proposes an ordinary dividend of SEK 3.50 per share (3.00) and an extra dividend of SEK 3.50 per share (–). The proposal entails a total share dividend of approximately SEK 1,180 million, corresponding to about 116 per cent of net profit for the year after tax.

The record day for the right to receive a dividend is 12 April 2018. The final day for trading in Nobia shares including the right to a dividend is 10 April 2018.

Transfer of treasury shares

In 2017, Nobia transferred 110,419 for the purpose of delivering shares under a Performance Share Plan resolved by Nobia's 2014 Annual General Meeting.

The 2014 Performance Share Plan encompassed approximately 100 senior executives and was based on participants investing in Nobia shares that were locked into the plan. Each Nobia share invested in under the framework of the plan entitled participants, following a vesting period of approximately three years and provided that certain conditions were fulfilled, to allotment of matching and performance shares in Nobia.

At 31 December 2017, Nobia's holding of treasury shares amounted to 6,709,571 shares.

Proposal to cancel treasury shares

The Board of Directors has decided to propose to the 2018 Annual General Meeting to authorise the Board of Dirfectors to cancel 5,000,000 treasury shares, corresponding to the number of shares that are not required to fulfil the 2015-2018 Performance Share Plans. If the proposal is approved and implemented, the total number of shares in Nobia will be reduced from 175,293,458 to 170,293,458 shares.

Significant risks

Nobia is exposed to strategic, operating and financial risks, which are described on pages 37–39 of the 2016 Annual Report.

During 2017, demand in the Nordic region and Central Europe is deemed to have improved, compared to the year-earlier period. In the UK, macroeconomic uncertainty as a consequence of Brexit had a slightly negative impact on the kitchen market in 2017. Nobia is continuing to capitalise on synergies and economies of scale by harmonising the product range, co-ordinating production and enhancing purchasing efficiency.

Nobia's balance sheet at 31 December 2017 contained goodwill of SEK 2,361 million (2,359). The value of this asset item is tested if there are any indications of a decline in value and at least once annually.

Stockholm, 6 February 2018

Morten Falkenberg President and CEO

Nobia AB, Corporate Registration Number 556528-2752

The Year-end Report is unaudited.

Condensed consolidated income statement

Oct-Dec Jan-Dec
SEK m 2016 2017 2016 2017
Net sales 3,155 3,116 12,648 12,744
Cost of goods sold -1,972 -1,895 -7,715 -7,730
Gross profit 1,183 1,221 4,933 5,014
Selling and administrative expenses -909 -944 -3,682 -3,751
Other income/expenses 23 5 47 23
Operating profit 297 282 1,298 1,286
Net financial items -11 -10 -51 -36
Profit/loss after financial items 286 272 1,247 1,250
Tax -48 -41 -269 -256
Profit/loss after tax from continuing operations 238 231 978 994
Profit/loss from discontinued operations, net after tax -502 1 -523 21
Profit/loss after tax -264 232 455 1,015
Total profit attributable to:
Parent Company shareholders -264 232 456 1,015
Non-controlling interests 0 -1 0
Total profit/loss -264 232 455 1,015
Total depreciation¹ 62 72 287 285
Total impairment¹ 8 1 0 2
Gross margin, % 37.5 39.2 39.0 39.3
Operating margin, % 9.4 9.1 10.3 10.1
Return on operating capital, % 32.5 31.5
Return on shareholders equity, % 13.0 27.8
Earnings per share before dilution, SEK2 -1.57 1.38 2.71 6.02
Earnings per share after dilution, SEK2 -1.56 1.38 2.70 6.02
Number of shares at period end before dilution, 000s3 168,473 168,584 168,473 168,584
Average number of shares before dilution, 000s3 168,473 168,584 168,425 168,547
Number of shares after dilution at period end, 000s3 168,674 168,686 168,676 168,712
Average number of shares after dilution, 000s3 168,674 168,686 168,664 168,702

1 Excluding depreciation and impairment recognised on the line Profit/loss from discontinued operations, net after tax.

2 Earnings per share attributable to Parent Company shareholders.

3 Excluding treasury shares.

Consolidated statement of comprehensive income

Oct-Dec Jan-Dec
SEK m 2016 2017 2016 2017
Profit/loss after tax –264 232 455 1,015
Other comprehensive income
Items that may be reclassified subsequently to profit or loss
Exchange-rate differences attributable to translation of foreign
operations
-36 104 -172 -18
1
Cash flow hedges before tax -3 5 -8 14
Tax attributable to change in hedging reserve for the period 1 -1 2 -3
-38 108 -178 -7
Items that will not be reclassified to profit or loss
Remeasurements of defined benefit pension plans 214 199 -312 277
Tax relating to remeasurements of defined benefit pension plans -42 -33 49 -46
172 166 -263 231
Other comprehensive income/loss 134 274 -441 224
Total comprehensive income/loss -130 506 14 1,239
Total comprehensive income/loss attributable to:
Parent Company shareholders -130 506 15 1,239
Non-controlling interests 0 -1 0
Total comprehensive income/loss -130 506 14 1,239

1 Of which a negative SEK 44 million pertains to adjustment for accumulated exchange-rate differences for the Poggenpohl operation.

Condensed consolidated balance sheet

31 Dec
SEK m 2016 2017
ASSETS
Goodwill 2,359 2,361
Other intangible fixed assets 126 149
Tangible fixed assets 1,384 1,367
Long-term receivables, interest-bearing (IB) 3 5
Long-term receivables 28 34
Deferred tax assets 176 118
Total fixed assets 4,076 4,034
Inventories 857 908
Accounts receivable 1,240 1,282
Current receivables, interest-bearing (IB) 1 18
Other receivables 320 465
Total current receivables 1,561 1,765
Cash and cash equivalents (IB) 1,005 473
Assets held for sale 506
Total current assets 3,929 3,146
Total assets 8,005 7,180
SHAREHOLDERS' EQUITY AND LIABILITIES
Share capital 58 58
Other capital contributions 1,481 1,486
Reserves -257 -264
Profit brought forward 2,133 2,874
Total shareholders' equity attributable to Parent Company
shareholders 3,415 4,154
Non-controlling interests 4
Total shareholders' equity 3,419 4,154
Provisions for pensions (IB) 894 567
Other provisions 79 40
Deferred tax liabilities 84 89
Other long-term liabilities, interest-bearing (IB) 6 5
Total long-term liabilities 1,063 701
Current liabilities, interest-bearing (IB) 801 1
Current liabilities 2,393 2,324
Liabilities attributable to assets held for sale 329
Total current liabilities 3,523 2,325
Total shareholders' equity and liabilities 8,005 7,180
BALANCE-SHEET RELATED KEY RATIOS
Equity/assets ratio, % 43 58
Debt/equity ratio, % 14 2
Net debt, closing balance, SEK m 493 77
Operating capital, closing balance, SEK m 3,912 4,231
Capital employed, closing balance, SEK m 5,182 4,727

1 Change compared with 31 December 2016 primarily due to divestment of Poggenpohl.

Statement of changes in consolidated shareholders' equity

Attributable to Parent Company shareholders

Exchange-rate
differences
Cash
attributable to flow Total
translation of hedges Profit Non share
Share Other capital foreign after brought controlling holders
SEK m capital contributions operations tax forward Total interests equity
Opening balance, 1 January 2016 58 1,478 -81 2 2,361 3,818 4 3,822
Profit/loss for the period 456 456 -1 455
Other comprehensive -172 -6 -263 -441 0 -441
income/loss for the period
Total comprehensive income for -172 -6 193 15 -1 14
the period
Dividend -421 -421 0 -421
Share of Group contribution - 1 1
Non-controlling interest
Allocation of share saving 3 3 3
schemes
Closing balance, 31 December 58 1,481 -253 -4 2,133 3,415 4 3,419
2016
Opening balance, 1 January 2017 58 1,481 -253 -4 2,133 3,415 4 3,419
Profit/loss for the period 1,015 1,015 0 1,015
Other comprehensive
income/loss for the period -18 11 231 224 0 224
Total comprenhensive
income/loss for the period -18 11 1,246 1,239 0 1,239
Dividend -505 -505 -505
Change in non-controlling
interests -4 -4
Allocation of share saving
schemes 5 5 5
Closing balance, 31 December
2017
58 1,486 -271 7 2,874 4,154 4,154

Condensed consolidated cash-flow statement

Oct-Dec Jan-Dec
SEK m 2016 2017 2016 2017
Operating activities
Operating profit 297 282 1,298 1,286
Operating profit/loss for discontinued operations -451 1 -466 20
Depreciation/Impairment 408 73 657
1
287
2
Adjustments for non-cash items 82 21 95 -30
Tax paid -88 -131 -230 -248
Change in working capital 334 60 -73 -328
Cash flow from operating activities 582 306 1,281 987
Investing activities
Investments in fixed assets -119 -132 -290 -319
Other items in investing activities 17 22 40 38
Interest received 0 1 1 3
Change in interest-bearing assets 1 0 4 -19
Acquisistion of operations 0
Divestment of operations -3 -93
Cash flow from investing activities -101 -112 -245 -390
Operating cash flow before acquisition/divestment of
operations, interest, increase/decrease of interest
bearing assets 480 196 1,031 706
Total cashflow from operating and investing activities 481 194 1,036 597
Financing activities
Interest paid -5 -2 -21 -10
5
Change in interest-bearing liabilities
-21 -21 -71
3
-872
4
Dividend -421 -505
Cash flow from financing activities -26 -23 -513 -1,387
Cash flow for the period excluding exchange-rate
differences in cash and cash equivalents
455 171 523 -790
Cash and cash equivalents at beginning of the period 812 264 765 1,266
6
Cash flow for the period 455 171 523 -790
Exchange-rate differences in cash and cash equivalents
5
-1 38 -22 -3
Cash and cash equivalents at period-end 1,266 473 1,266
6
473

1 Impairment amounted to SEK 332 million and pertained to land and buildings SEK 151 million, plant and machinery SEK 28 million, equipment tools, fixtures, and fittings SEK 47 million, kitchen displays SEK 46 million, goodwill SEK 58 million and other tangible assets SEK 2 million.

2 Impairment amounted to SEK 2 million and pertained to kitchen displays.

3 No repayment or raising of loans took place during the period.

4 Repayment of loans totalling SEK 800 million. No loans were raised during the period.

5 Refer to Note 1 on page 16.

6 Of which SEK 261 million is recognised on the line Assets held for sale.

Analysis of net debt

Oct-Dec Jan-Dec
SEK m 2016 2017 2016 2017
Opening balance 1,159 485 774 493
Acquisition of operations 0
Divestment of operations 2 30
Translation differences 14 -25 -31 -3
Operating cash flow -480 -196 -1,031 -706
Interest paid, net 5 1 20 7
Remeasurements of defined benefit pension plans -214 -199 312 -277
Other change in pension liabilities 9 9 28 28
Dividend 421 505
Closing balance 493 77 493 77

Note 1 – Accounting policies

This interim report has been prepared in accordance with IFRS, with the application of IAS 34 Interim Financial Reporting. For the Parent Company, accounting policies are applied in accordance with Chapter 9, Interim Reports, of the Swedish Annual Accounts Act. Nobia has applied the same accounting policies in this interim report as were applied in the 2016 Annual Report.

Consolidated cash-flow statement – correction of error

Earlier periods have been restated to reflect the discovery of an error in the classification of translation effects of cash and cash equivalents in the cash-flow statement. These translation effects were historically recognised in financing activities on the line "Change in interest-bearing liabilities" but have been corrected and are now recognised as "Exchange-rate differences in cash and cash equivalents". Corrections for historical periods are as follows:

Before restatement After restatement Corrections
Oct-Dec 2016 SEK -8 million SEK -1 million SEK +7 million
Jan-Dec 2016 SEK 37 million SEK -22 million SEK -59 million

IFRS 15 Revenue from Contracts with Customers

IFRS 15 is a comprehensive standard for determining the amount of revenue to be recognised and when this revenue is to be recognised. It replaces IAS 18 Revenue, IAS 11 Construction Contracts and IFRIC 13 Customer Loyalty Programmes.

Transition

Nobia will begin to apply IFRS 15 from 1 January 2018 and apply the introduction retrospectively. During the current year, it conducted a Group-wide review of Nobia's revenue streams to assess the effects of IFRS 15. The primary conclusions from this review are described below.

Sale of goods

Under IFRS 15, the revenue is recognised at the point in time control over the goods passes to the customer. Revenue recognition for certain project sales that include installations of kitchens will be affected by the new standard. In a few of Nobia's units, the revenue for goods was previously recognised when the installation was completed. From 2018, revenue for kitchen products will be recognised under IFRS 15 upon delivery and when control over the goods passes to the customer, and revenue for the installation will be recognised separately when it is completed. Altogether, this will result in revenue attributable to goods of this type of project sales being recognised slightly earlier in the future. The time between delivery and installation is very brief, however, since the deliveries are governed by customer orders. Additionally, this type of project sales occurs only by way of exception in the markets where Nobia is active; the effects of the transition will therefore be negligible.

Nobia plans to implement IFRS 15 retrospectively using what is known as the full retrospective method. The aggregate effect of the transition on revenue in the Group for 2017 has been estimated at approximately negative SEK 5 million, and on closing equity at approximately negative SEK 2 million, which is not deemed to be material in relation to the Group's total revenue of SEK 12,744 million for 2017. The reason for the reduced sales in 2017 is due to the revenue recognised in the first quarter of 2017, which should have been reported in 2016 according to IFRS 15, being greater than the revenue that will be recognised in the first quarter of 2018 but should have been recognised in 2017. The revenue for the 2017 fiscal year will not be restated for comparison with 2018, since the true and fair view, and thus the assessment of our investors, of Nobia's historical or future financial performance is not deemed to be impacted.

IFRS 9 Financial instruments

IFRS 9, which replaces IAS 39 Financial instruments: Recognition and Measurement, contains rules for recognition, classification and measurement, impairment, derecognition and general hedge accounting.

Transition

Nobia will begin to apply IFRS 9 from 1 January 2018. During the current year, it conducted a Group-wide review of Nobia's financial instruments and related business models to assess the effects of IFRS 9. Nobia's assessment is that

IFRS 9 will only entail an increase regarding expected credit losses on accounts receivable amounting to approximately SEK 5 million. In calculating expected credit losses, Nobia has taken into consideration historical bad debt losses and analysis of the respective customer segments, and observed the macroeconomic effects on customers' conditions such as the impact of Brexit on the local market.

As the transition method, Nobia has chosen to utilise the exception to not restate comparable information for previous periods regarding classification and measurement (including impairment). Differences in carrying amounts attributable to financial assets and liabilities in connection with the introduction of IFRS 9 will be recognised in profit brought forward at 1 January 2018 totalling a negative SEK 5 million before tax and a negative SEK 4 million net after tax.

Note 2 – References

Segment information, pages 2 and 6. Loan and shareholder's equity transactions, pages 7 and 8. Divestment of operations, page 7. Items affecting comparability, page 8.

Note 3 – Financial instruments – fair value

The carrying amounts of the Group's financial assets and liabilities are recognised at amortised cost, corresponding to a reasonable approximation of their fair values. Financial instruments measured at fair value in the balance sheet are forward agreements comprising assets at a value of SEK 39 million (31 Dec 2016: 9) and liabilities at a value of SEK 26 million (31 Dec 2016: 12). The measurement of these items is attributable to level 2 of the fair value hierarchy, meaning based on indirectly observable market data. The supplementary purchase consideration of SEK 53 million pertaining to the acquisition of Commodore and CIE is conditional upon the business performance and is valued at level 3 of the fair value hierarchy. During the fourth quarter of 2016, SEK 22 million was paid out and the remaining provision as per 31 December 2016 amounted to SEK 22 million restated at the applicable balance-sheet rate. During the fourth quarter of 2017, SEK 22 million was paid out. The remaining provision amounts to SEK 0 million.

Note 4 – Related-party transactions

The Parent Company invoiced Group-wide services to subsidiaries in an amount of SEK 216 million (217) during the January-December 2017 period. The Parent Company's reported dividends from participations in Group companies totalled SEK 978 million (667).

Parent Company

Condensed Parent Company income statement

Oct-Dec Jan-Dec
SEK m 2016 2017 2016 2017
Net sales 47 53 219 224
Administrative expenses -94 -50 -301 -271
Operating loss -47 3 -82 -47
Profit from shares in Group companies -76 977 -76 969
Other financial income and expenses -8 26 -1 -2
Profit/loss after financial items -131 1,006 -159 920
Tax on profit/loss for the period -19 -31 -20 -31
Profit/loss for the period -150 975 -179 889

Parent Company balance sheet

31 Dec
SEK m 2016 2017
ASSETS
Fixed assets
Shares and participations in Group companies 1,469 1,379
Deferred tax assets 0 5
Total fixed assets 1,469 1,384
Current assets
Current receivables
Accounts receivable 1 1
Receivables from Group companies 2,868 2,839
Other receivables 3 44
Prepaid expenses and accrued income 47 52
Cash and cash equivalents 949 334
Total current assets 3,868 3,270
Total assets 5,337 4,654
SHAREHOLDERS' EQUITY, PROVISIONS AND LIABILITIES
Shareholders' equity
Restricted shareholders' equity
Share capital 58 58
Statutory reserve 1,671 1,671
1,729 1,729
Non-restricted shareholders' equity
Share premium reserve 52 52
Buy-back of shares -391 -385
Profit brought forward 1,948 1,262
Profit/loss for the period -179 889
1,430 1,818
Total shareholders' equity 3,159 3,547
Long term liabilities
Provisions for pensions 16 17
Deferred tax liabilities 0 5
Total long-term liabilities 16 22
Current liabilities
Liabilities to credit institutes 800 0
Accounts payable 15 23
Liabilities to Group companies 1,276 956
17 44
Other liabilities 10 42
Accrued expenses and deferred income 44 20
Total current liabilities 2,162 1,085
Total shareholders' equity, provisions and liabilities 5,337 4,654

Comparative data per region

Oct-Dec Jan-Dec
Net sales, SEK m 2016 2017 2016 2017
Nordic 1,609 1,690 5,988 6,516
UK 1,416 1,286 6,122 5,710
Central Europe 130 141 541 521
Group-wide and eliminations 0 -1 -3 -3
Group 3,155 3,116 12,648 12,744
Oct-Dec Jan-Dec
Gross profit, SEK m 2016 2017 2016 2017
Nordic 644 681 2,402 2,638
UK 493 496 2,323 2,172
Central Europe 36 33 172 152
Group-wide and eliminations 10 11 36 52
Group 1,183 1,221 4,933 5,014
Oct-Dec
Jan-Dec
Gross margin, % 2016 2017 2016 2017
Nordic 40.0 40.3 40.1 40.5
UK 34.8 38.6 37.9 38.0
Central Europe 27.7 23.4 31.8 29.2
Group 37.5 39.2 39.0 39.3
Oct-Dec Jan-Dec
Operating profit, SEK m 2016 2017 2016 2017
Nordic 237 246 856 963
UK 93 67 545 454
Central Europe 5 -4 37 12
Group-wide and eliminations -38 -27 -140 -143
Group 297 282 1,298 1,286
Oct-Dec Jan-Dec
Operating margin, % 2016 2017 2016 2017
Nordic 14.7 14.6 14.3 14.8
UK 6.6 5.2 8.9 8.0
Central Europe 3.8 -2.8 6.8 2.3
Group 9.4 9.1 10.3 10.1

Quarterly data per region

2016 2017
Net sales, SEK m I II III IV I II III IV
Nordic 1,398 1,626 1,355 1,609 1,672 1,756 1,398 1,690
UK 1,578 1,633 1,495 1,416 1,527 1,520 1,377 1,286
Central Europe 117 144 150 130 116 133 131 141
Group-wide and eliminations -2 0 -1 0 0 -1 -1 -1
Group 3,091 3,403 2,999 3,155 3,315 3,408 2,905 3,116
2016 2017
Gross profit, SEK m I II III IV I II III IV
Nordic 548 673 537 644 671 721 565 681
UK 621 636 573 493 570 588 518 496
Central Europe 36 50 50 36 36 42 41 33
Group-wide and eliminations 10 6 10 10 14 10 17 11
Group 1,215 1,365 1,170 1,183 1,291 1,361 1,141 1,221
2016 2017
Gross margin, % I II III IV I II III IV
Nordic 39.2 41.4 39.6 40.0 40.1 41.1 40.4 40.3
UK 39.4 38.9 38.3 34.8 37.3 38.7 37.6 38.6
Central Europe 30.8 34.7 33.3 27.7 31.0 31.6 31.3 23.4
Group 39.3 40.1 39.0 37.5 38.9 39.9 39.3 39.2
2016 2017
Operating profit, SEK m I II III IV I II III IV
Nordic 163 271 185 237 212 297 208 246
UK 111 175 166 93 96 154 137 67
Central Europe 5 13 14 5 4 5 7 -4
Group-wide and eliminations -34 -39 -29 -38 -39 -43 -34 -27
Group 245 420 336 297 273 413 318 282
2016 2017
Operating margin, % I II III IV I II III IV
Nordic 11.7 16.7 13.7 14.7 12.7 16.9 14.9 14.6
UK 7.0 10.7 11.1 6.6 6.3 10.1 9.9 5.2
Central Europe 4.3 9.0 9.3 3.8 3.4 3.8 5.3 -2.8
Group 7.9 12.3 11.2 9.4 8.2 12.1 10.9 9.1

Reconciliation of alternative performance measures

Nobia presents certain financial performance measures in the interim report that are not defined according to IFRS, known as alternative performance measures. Nobia believes that these measures provide valuable complementary information to investors and the company's management since they facilitate assessments of trends and the company's performance. Because not all companies calculate performance measures in the same way, these are not always comparable with those measures used by other companies. Consequently, the performance measures are not to be seen as replacements for measures defined according to IFRS. For definitions of the performance measures that Nobia uses, see pages 23–25.

Oct-Dec Jan-Dec
Analysis of external net sales Nordic region % SEK m % SEK m
2016 1,609 5,987
Organic growth 6 102 8 451
Currency effecs -1 -21 1 77
2017 5 1,690 9 6,515
Oct-Dec Jan-Dec
Analysis of external net sales UK region % SEK m % SEK m
2016 1,416 6,122
Organic growth -8 -115 -2 -115
Currency effecs -1 -15 -5 -288
Sales to Hygena 0 0 0 -9
2017 -9 1,286 -6 5,710
Oct-Dec Jan-Dec
Analysis of external net sales CE Region % SEK m % SEK m
2016 130 539
Organic growth 7 10 -5 -28
Currency effecs 0 0 2 8
2017 8 140 -4 519
Oct-Dec Jan-Dec
Operating profit before depreciation and impairment,
SEK m
2016 2017 2016 2017
Operating profit 297 282 1,298 1,286
Depreciation and impairment 70 73 287 287
Operating profit before depreciation and impairment 367 355 1,585 1,573
Net Sales 3,155 3,116 12,648 12,744
% of sales 11.6% 11.4% 12.5% 12.3%
Oct-Dec Jan-Dec
Profit/loss after tax excluding IAC, SEK m 2016 2017 2016 2017
Profit/loss after tax -264 232 455 1,015

Items affecting comparability net after tax 448 – 448 – Profit/loss after tax excluding IAC 184 232 903 1,015

Reconciliation of alternative performance measures, cont.

31 Dec
Net debt, SEKm 2016 2017
Provisions for pensions (IB) 894 567
Other long-term liabilities, interest-bearing (IB) 6 5
Current liabilities, interest-bearing (IB) 801 1
Interest-bearing liabilities booked as liabilities attributable to assets held for sale (IB) 62
Interest-bearing liabilities 1,763 573
Long-term receivables, interest -bearing (IB) -3 -5
Current receivables, interest-bearing (IB) -1 -18
Interest-bearing assets booked as assets held for sale (IB) -261
Cash and cash equivalents (IB) -1,005 -473
Interest-bearing assets -1,270 -496
Net debt 493 77
31 Dec
Operating capital, SEK m 2016 2017
Total assets 8,005 7,180
Other provisions -79 -40
Deferred tax liabilities -84 -89
Current liabilities, non interest-bearing -2,393 -2,324
Liabilities attributable to assets held for sale, non interest-bearing -267
Non-interest-bearing liabilities -2,823 -2,453
Capital employed 5,182 4,727
Interest-bearing assets -1,009 -496
Interest-bearing assets booked as assets held for sale (IB) -261
Operating capital 3,912 4,231
Jan-Dec Jan-Dec
Average operating capital, SEK m 2016 2017
OB Operating capital 4,596 3,912
OB Net operating assets discontinued operations -535 22
CB Operating capital 3,912 4,231
CB Net operating assets discontinued operations 22
Average operating capital before adjustments of acquistion and divestments 3,998 4,083
Adjustment for acquisitions and divestments not occurred in the middle of the
period 0
Average operating capital 3,998 4,083
Jan-Dec Jan-Dec
2016 2017
3,818 3,415
3,415 4,154
3,617 3,785
-106 -127
3,511 3,658

Definitions

Performance
measure
Calculation Purpose
Return on
shareholders' equity
Net profit for the period as a percentage
of average shareholders' equity
attributable to Parent Company
shareholders based on opening and
closing balances for the period. The
calculation of average shareholders'
equity has been adjusted for increases and
decreases in capital.
Return on shareholders' equity shows the
total return on shareholders' capital in
accounting terms and reflects the effects of
both the operational profitability and financial
gearing. The measure is primarily used to
analyse shareholder profitability over time.
Return on operating
capital
Operating profit as a percentage of
average operating capital based on
opening and closing balances for the
period excluding net assets attributable to
discontinued operations. The calculation
of average operating capital has been
adjusted for acquisitions and divestments.
Return on operating capital shows how well
the operations use net capital that is tied up in
the company. It reflects how both cost and
capital-efficient net sales are generated,
meaning the combined effect of the operating
margin and the turnover rate of operating
capital. The measure is used in profitability
comparisons between operations in the
Group and to assess the Group's profitability
over time.
Gross margin Gross profit as a percentage of sales. This measure reflects the efficiency of the part
of the operations that is primarily linked to
production and logistics. It is used to measure
cost efficiency in this part of the operations.
EBITDA Earnings before depreciation/amortisation
and impairment.
To simplify, the measure shows the earnings
generating cash flow in the operations. It
provides a view of the ability of the
operations, in absolute terms, to generate
resources for investment and payment to
financers and is used for comparisons over
time.
Items affecting
comparability
Items that affect comparability in so far as
they do not reoccur with the same
regularity as other items.
Reporting items affecting comparability
separately clearly shows the performance of
the underlying operations.
Net debt Interest-bearing liabilities less interest
bearing assets. Interest-bearing liabilities
include pension liabilities.
Net debt is used to monitor the debt trend
and see the level of the refinancing
requirement. The measure is used as a
component in the debt/equity ratio.
Operating capital Capital employed excluding interest
bearing assets.
Operating capital shows the amount of capital
required by the operations to conduct its
core operations. It is mainly used to calculate
the return on operating capital.
Performance
measure
Calculation Purpose
Operating cash flow Cash flow from operating activities
including cash flow from investing
activities, excluding cash flow from
acquisitions/divestments of operations,
interest received, increase/decrease in
interest-bearing assets.
This measure comprises the cash flow
generated by the underlying operations. The
measure is used to show the amount of funds
at the company's disposal for paying financers
of loans and equity or for use in growth
through acquisitions.
Organic growth Change in net sales, excluding
acquisitions, divestments and changes in
exchange rates.
Organic growth facilitates a comparison of
sales over time by comparing the same
operations and excluding currency effects.
Region Region corresponds to an operating
segment under IFRS 8.
Earnings per share Net profit for the period divided by a
weighted average number of outstanding
shares during the period.
Operating
margin
Operating profit as a percentage of net
sales.
This measure reflects the operating
profitability of the operations. It is used to
monitor the flexibility and efficiency of the
operations before taking into account capital
tied up. The performance measure is used
both internally in governance and monitoring
of the operation, and for benchmarking with
other companies in the industry.
Debt/equity ratio Net debt as a percentage of shareholders'
equity including non-controlling interests.
A measure of the ratio between the Group's
two forms of financing. The measure shows
the percentage of the loan capital in relation
to capital invested by the owners, and is thus
a measure of financial strength but also the
gearing effect of lending. A higher debt/equity
ratio means a higher financial risk and higher
financial gearing.
Equity/assets Shareholders' equity including non
controlling interests as a percentage of
balance-sheet total.
This measure reflects the company's financial
position and thus its long-term solvency. A
healthy equity ratio/strong financial position
provides preparedness for managing periods
of economic downturn and financial
preparedness for growth. It also provides a
minor advantage in the form of financial
gearing.
Capital employed Balance-sheet total less non-interest
bearing provisions and liabilities.
The capital that shareholders and lenders have
placed at the company's disposal. It shows the
net capital invested in the operations, such as
operating capital, with additions for financial
assets.
Performance
measure
Calculation Purpose
Currency effects "Translation effects" refers to the
currency effects arising when foreign
results and balance sheets are translated
to SEK.
"Transaction effects" refers to the
currency effects arising when purchases
or sales are made in currency other than

(functional currency).

the currency of the producing country

25

Information to shareholders

For further information

Contact any of the following on +46 (0)8 440 16 00 or

+46 (0)705 95 51 00:

  • Morten Falkenberg, President and CEO
  • Kristoffer Ljungfelt, CFO
  • Lena Schattauer, Head of Communication and Investor Relations

Presentation

The year-end report will be presented on Tuesday, 6 February at 10:00 a.m. in a webcast teleconference that can be followed on Nobia's website. To participate in the teleconference, call one of the following numbers:

  • From Sweden: +46 (0)8 505 564 74
  • From the UK: +44 (0)203 364 5374
  • From the US: +1 855 753 22 30

Financial calendar

20 March 2018 Annual Report for 2017
10 April 2018 Annual General Meeting 2018
27 April 2018 Interim Report January-March 2018
20 July 2018 Interim Report January-June 2018
26 October 2018 Interim Report January-September 2018

This year-end report is information such that Nobia is obliged to make public pursuant to the EU's Market Abuse Regulation and the Swedish Securities Market Act. The information was submitted for publication, through the agency of the contact person set out above, on 6 February 2018 at 8:00 a.m. CET.

Nobia develops and sells kitchens through some twenty strong brands in Europe, including Magnet in the UK; HTH, Norema, Sigdal, Invita, and Marbodal in Scandinavia; Petra and A la Carte in Finland and Ewe, FM and Intuo in Austria. Nobia generates profitability by combining economies of scale with attractive kitchen offerings. The Group has approximately 6,100 employees and net sales of about SEK 13 billion. The Nobia share is listed on Nasdaq Stockholm under the ticker NOBI. Website: www.nobia.com

Box 70376 • 107 24 Stockholm, Sweden • Office address: Klarabergsviadukten 70 A5 • Tel +46 8 440 16 00 • Fax +46 8 503 826 49 • www.nobia.se. Corporate Registration Number: 556528–2752 • Board domicile: Stockholm, Sweden

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