Skip to main content

AI assistant

Sign in to chat with this filing

The assistant answers questions, extracts KPIs, and summarises risk factors directly from the filing text.

Röko AB Interim / Quarterly Report 2026

Apr 21, 2026

10016_10-q_2026-04-21_738aee98-e0a1-4174-b891-60bec9abeda0.pdf

Interim / Quarterly Report

Open in viewer

Opens in your device viewer

RÖKO

Interim Report

January-March 2026

Röko AB (publ), Org.nr 559195-4812

January-March

  • Net sales increased 9% to MSEK 1,853 (1,696)
  • Operating profit* increased 15% to MSEK 338 (295)
  • Adj. EBITA increased 5% to MSEK 415 (395)
  • Adj. EBITA margin decreased to 22% (23%)
  • Net profit* was MSEK 227 (228)
  • Earnings per share* amounted to SEK 15.53 (15.40)
  • Three acquisitions with a combined annual net sales of MSEK 552 were completed and consolidated during the quarter
  • In the first quarter of 2025, operating profit and net profit were negatively impacted by MSEK 39 and earnings per share by SEK 2.62 due to transaction costs related to the listing of Röko's B shares on Nasdaq Stockholm in March 2025.

Events after the period

After the period, the Board of Directors of Röko has decided to appoint Johan Bladh as the new CEO. Johan will succeed Fredrik Karlsson who will remain operational in the company, including as Deputy CEO. Douglas Kressner will become CFO. The transitions take place 22 April 2026.

Summary of financial performance

MSEK Q1 Full year
2026 2025 2025
Net sales 1,853 1,696 6,452
Operating profit* 338 295 1,051
Earnings per share (SEK)* 15.53 15.40 51.52
Adj. EBITA 415 395 1,339
Adj. EBITA margin (%) 22% 23% 21%
Net profit for the period* 227 228 755
Return on capital employed (%) 14.1% 14.5% 14.8%

Röko is a perpetual owner of European small and medium-sized businesses and today we own 33 companies in a variety of industries across Europe. Our team has more than 100 years of combined experience working with owner-managed businesses across markets and in different situations. To date, Röko has only acquired majority stakes in founder-owned companies, and the founders and management teams in our group companies often remain invested in their own entity. We believe in empowering local management teams with autonomy and sharing incentives for local management to safeguard alignment of interest.


Comments from the CEO

For the quarter, net sales increased 9% from MSEK 1,696 to MSEK 1,853, driven by acquisitions and organic growth but negatively impacted by exchange rate differences. Net sales grew 6% organically in local currency, and effects from exchange rate differences were negative 6%. Compared with the same period last year, the Swedish Krona has appreciated against all other currencies for our subsidiaries, resulting in significant negative exchange rate differences on net sales and Adj. EBITA as 29 of Röko's 33 subsidiaries report in another currency than SEK.

During the quarter Adj. EBITA increased 5%, from MSEK 395 to MSEK 415. The Adj. EBITA margin amounted to 22% (23%) driven by negative mix effects and recent acquisitions having lower margin in the first quarter. Operating profit increased 15% to MSEK 338 (295) in the quarter. MSEK 39 of costs for listing Röko's B share on Nasdaq Stockholm are included in the transaction costs last year, which impact operating profit and net profit negatively in the first quarter of 2025. The negative exchange rate differences on net sales have been equally negative on Adj. EBITA and operating profits. We are experiencing uncertainty due to disruptions in global trade and weakened market confidence, negatively impacting many companies. The group's share of net sales that originate in the US in the quarter decreased to 5% (7%). Some subsidiaries are handling the crisis well and a few with strong market positions in various niche markets benefit from the capability to raise prices. We always work with improving profits and margins in all our business units, now specifically how to handle trade tariffs, supply chain disruptions and cost increases.

Cash flow from operating activities increased and amounted to MSEK 275 (236) in the quarter. Cash flow for the first quarter in 2025 was negatively impacted by MSEK 39 due to costs related to the listing of Röko's B shares on Nasdaq Stockholm. Quarterly cash flows can be volatile and difficult to assess due to fluctuations in customer prepayments.

During the first quarter, Röko completed three acquisitions. Röko acquired Lambda in Italy, which designs and manufactures lasers, mainly for dental and veterinary, and has sales of approximately EUR 11 million. Lambda was consolidated into the B2B segment in February 2026 and is Röko's second acquisition in Italy. During the quarter, Röko also acquired ABP Group in the UK, which manufactures and supplies access panels and door canopies for commercial and residential buildings, with sales of approximately GBP 15 million. ABP Group was consolidated into the B2B segment in March 2026. In addition, Röko acquired Golfshopen in Norway, the leading retailer of golf equipment in the country, with annual sales of approximately NOK 250 million. Golfshopen was consolidated into the B2C segment in March 2026.

The relation between interest-bearing net debt and Adj. EBITDA was 0.6x (0.1x) LTM at the end of the quarter. Financial net debt (including put / call option debt and deferred considerations) amounted to 2.4x (1.9x) LTM Adj. EBITDA at the end of the quarter, and has increased as a result of the three acquisitions completed in the quarter as well as adverse exchange rate differences. Our target is to not exceed 3.0x over the long term but can be above short-term due to the timing of acquisitions. Röko's leverage is approximately 55% of the headroom in the bank covenants, meaning that Röko has a strong financial position with the possibility to continue to grow through acquisitions.

Return on capital employed was 14.1% (14.5%) in the quarter, which is lower than last year, largely explained by the timing of acquisitions in the first quarter as well as negative effects from exchange rate differences. The return is lower than comparable companies and is a result of Röko being a new company, in which growth predominantly has been driven by acquisitions.

Earnings per share increased in the quarter and amounted to SEK 15.53 (15.40). Earnings per share were negatively impacted by SEK 2.62 in the first quarter of 2025 due to transaction costs related to the listing of Röko's B shares on Nasdaq Stockholm in March 2025.

22 April 2026 Johan Bladh will be the new CEO of Röko, and I will take on the position as Deputy CEO. Douglas Kressner will replace Johan Bladh as CFO.

Fredrik Karlsson CEO Stockholm, 21 April 2026

Röko AB (publ) | Interim report | 1 January - 31 March 2026


Group performance in January-March

Net sales increased to MSEK 1,853 (1,696) during the quarter, driven by acquisitions, organic growth but negatively impacted by exchange rate differences. Net sales grew 6% organically in local currency, and exchange rate differences were negative 6%. Earnings per share for the quarter amounted to SEK 15.53 (15.40). Operating profit increased to MSEK 338 (295) during the quarter. MSEK 39 of costs for listing Röko's B share on Nasdaq Stockholm are included in the transaction costs last year, which impact operating profit and net profit negatively in the first quarter of 2025. Adj. EBITA was MSEK 415 (395). The Adj. EBITA margin decreased and amounted to 22% (23%) driven by negative mix effects and recent acquisitions having lower margin in the first quarter.

Net financial items were MSEK -25 (4) in the quarter, of which exchange rate effects in net financial items accounted for MSEK -26 of the decrease. Income tax increased to MSEK 86 (72). The effective tax rate increased to 28% (24%), because of tax adjustments of MSEK 8 related to previous years and a revaluation of deferred tax assets. Net profit for the quarter decreased from MSEK 228 to MSEK 227.

From 2026-01-01 to 2026-03-31, capital employed increased by 12% to MSEK 10,196 (9,130), mainly driven by acquisitions. Return on Capital Employed* (ROCE) amounted to 14.1% (14.5%) in the quarter, largely explained by the timing of acquisitions in the first quarter as well as negative effects from exchange rate differences. The lower return compared with relevant peers is a result of Röko being a new company with high growth mainly through acquisitions.

From 2026-01-01 to 2026-03-31, the Group's interest-bearing net debt increased by MSEK 502 to MSEK 939. In the quarter, the Group's put/call option debt for shares relating to non-controlling interests and earn-out obligation increased to MSEK 2,776 (2,602), mainly driven by recent acquisitions.

The cash flow from operating activities increased to MSEK 275 (236) and group cash amounted to MSEK 474 at the end of the quarter. Quarterly cash flows can be volatile and difficult to assess due to fluctuations in the customer prepayments. The cash flow in the quarter last year was negatively impacted by MSEK 39 due to expenses from the listing of Röko's B shares on Nasdaq Stockholm in March 2025.

During the quarter Röko completed three acquisitions: Lambda, which designs and manufactures lasers, mainly for dental and veterinary, ABP Group, which manufactures and supplies access panels and door canopies for commercial and residential buildings in the UK, and Golfshopen, the leading golf equipment retailer in Norway. The acquisitions have not had a material impact on the net sales, Adj. EBITA or operating profit in the quarter due to the timing of the acquisitions and the fact that the first quarter is seasonally weak for the acquired companies. The acquisitions were financed with cash from Röko's balance sheet and bank debt.

  • Return on capital employed in the quarter has been calculated based on the opening and closing balance for the quarter and by calculating the Adj. EBITA for the last twelve months. Please refer to Reconciliation of alternative key performance indicators on page 24-28.

Röko AB (publ) | Interim report | 1 January - 31 March 2026


Segment Overview

Net sales Q1 Full year
MSEK 2026 2025 2025
Segment B2B 1,173 1,093 4,237
Segment B2C 680 603 2,214
Net sales 1,853 1,696 6,452
Adj. EBITA Q1 Full year
MSEK 2026 2025 2025
Segment B2B 248 226 920
Segment B2C 181 182 474
Adj. EBITA* 429 408 1,394
Central costs -13 -13 -54
Group Adj. EBITA* 415 395 1,339
  • Segmental Adj. EBITA does not include the amortisation of intangible assets arising from acquisitions, acquisition costs, or other acquisition-related items which are reported as part of the operating income in the consolidated financial statements. The amortisation of intangible assets related to acquisitions amounted to MSEK 63 (61), and the acquisition costs were MSEK 14 (39) in the quarter. Acquisition related costs in the comparison period include expenses related to the initial public offering (IPO) completed in March 2025. They amounted to MSEK 0 (39) in the quarter.

The Röko Group consists of 33 business units in different industries, and no single customer or industry is individually significant to the group.

Quarterly Adj. EBITA increased to MSEK 248 (226) for Segment B2B and decreased to MSEK 181 (182) for Segment B2C before the allocation of central group costs. Central group costs amounted to MSEK 13 (13) in the quarter.

B2B performance in January-March

The B2B segment includes 22 business units of which two were consolidated during the quarter. Net sales increased to MSEK 1,173 (1,093) during the quarter, driven by acquisitions and organic growth but negatively impacted by exchange rate differences. The segment Adj. EBITA, stated before allocation of central costs, increased in the quarter and the Adj. EBITA margin in the B2B segment amounted to 21% (21%).

B2C performance in January-March

The B2C segment includes 11 business units of which one was consolidated during the quarter. Net sales increased to MSEK 680 (603) in the quarter, driven by acquisitions and organic growth but negatively impacted by exchange rate differences. Adj. EBITA, which is stated before allocation of central costs, decreased in the quarter and the Adj. EBITA margin in the B2C segment decreased to 27% (30%). The segment Adj. EBITA and Adj. EBITA margin is seasonally high in Q1.

Röko AB (publ) | Interim report | 1 January - 31 March 2026


Other financial information

Parent Company

Röko AB (publ) is a perpetual owner of niche businesses across a variety of industries. Röko AB (publ) has 5 employees and recorded a net profit of MSEK 50 (270) in the first quarter. The net profit for the first quarter decreased mainly due to negative exchange rate effects. Last year, these effects were positive. The net profit last year was also negatively impacted by expenses related to the initial public offering (IPO) in March 2025 by MSEK 0 (39). Röko AB (publ) received dividends of MSEK 71 (131) during the first quarter. Röko AB (publ) received MSEK 45 (43) in repayments of loans from the companies in the group during the quarter.

Employees

At the end of the quarter, the number of employees in the Group was 1,734 (1,582 in December 2025).

Events after the end of the period

After the period, the Board of Directors of Röko has decided to appoint Johan Bladh as the new CEO. Johan will succeed Fredrik Karlsson who will remain operational in the company, including as Deputy CEO. Douglas Kressner will become CFO. The transitions take place 22 April 2026.

Related party transactions

Transactions between Röko AB (publ) and the other Group companies have been eliminated in the consolidated financials as presented in this report. Any sale of goods or services between Group companies are done on market terms and at arm's length. Intragroup sales amounted to MSEK 141 in the quarter. Röko has not entered into new commercial agreements with related parties to the companies in the Group. The related party transactions are mostly relating to lease of properties for the companies' facilities and no single closely related party transaction is material for the group. The Röko Group had transactions that amounted to MSEK 8 in the first quarter under existing commercial agreements with individuals and companies that are closely related to the Group companies.

Risks and uncertainties

The risk factors which have the largest impact on Röko are the competitive situation, structural changes in the market, and the general level of economic activity. The Röko Group is experiencing weaker demand for some companies in both business segments. The Röko Group has interest-bearing net debt of MSEK 939, which equals 0.6x LTM Adj. EBITDA. An increase of the interest rate with 1% on Röko's interest-bearing debt would impact our net profit by MSEK -9 for the next year. The M&A market is volatile, and the number of opportunities can be low during uncertain periods. We experience a decent level of attractive opportunities currently but are aware that continued uncertainty and potentially increasing interest levels can have a negative impact on the M&A market. Röko is also exposed to financial risks, including currency risks, interest rate risks, credit, and counterparty risks. At the end of the quarter the Group had MSEK 474 in cash and overdraft of SEK 350 million to Röko AB (publ), of which MSEK 233 was utilized at the end of the quarter.

The Parent Company is affected by the above risks and uncertainties in its capacity as owner of the subsidiary companies. For further information on Röko's risks and risk management, Röko refers to page 12-13 and Note 3 and 4 in the Annual Report for 2025.

Seasonal variations

The group's income exhibits seasonal variations, in particular relating to the B2C segment. The first and second quarter are normally stronger, and the third quarter weaker, on a comparable basis.

Accounting policies

The group applies International Financial Reporting Standards (IFRS) and interpretations from IFRIC, as adopted by the European Union, the Swedish Financial Reporting Board's standard RFR 1 Supplementary Accounting Rules for Groups and related interpretations and the Swedish Annual Accounts Act.

The Group's interim report has been prepared in accordance with IAS 34 Interim Financial Reporting and the Swedish Annual Accounts Act. In respect of the Parent Company, the report has been prepared in accordance with the Annual Accounts Act and Recommendation RFR 2 Financial Reporting for Legal Entities of the Swedish Financial Reporting Board. The accounting policies have been applied in accordance with those which are presented in Note 2 on pages 53-57 in the 2025 Annual Report and should be read in conjunction with these.

The interim information on pages 1-6 is an integrated part of this financial report. This English report is an unofficial translation. In case of any discrepancy between the English and the Swedish version, the Swedish shall prevail. This interim report has not been reviewed by the company's auditors.

Röko AB (publ) | Interim report | 1 January - 31 March 2026


Declaration of the Board of Directors

The Board of Directors and the Chief Executive Officer warrant and declare that this interim report gives a true and fair view of the Parent Company's and the Group's operations, financial positions and results, and that it describes significant risks and uncertainties faced by the Parent Company and the companies in the Group.

Stockholm, 21 April 2026

Tomas Billing Chairman of the Board

Peter Sterky Director

Fredrik Karlsson Director and CEO

Lilian Fossum Biner Director

Angela Langemar Olsson Director

Röko AB (publ) | Interim report | 1 January - 31 March 2026


Financial statements

Consolidated Income Statement

Q1 Full year
MSEK 2026 2025 2025
Net sales 1,853 1,696 6,452
Cost of goods sold -1,011 -929 -3,567
Gross profit 842 768 2,884
Selling expenses -269 -242 -985
Administrative expenses -217 -187 -781
Other operating income 6 3 14
Other operating expenses* -24 -46 -82
Operating profit 338 295 1,051
Financial income 6 24 49
Financial expenses -31 -20 -90
Profit before tax 314 299 1,010
Tax on net profit for the period -86 -72 -254
Net profit for the period* 227 228 755
Profit attributable to:
Parent Company shareholders 227 228 755
Non-controlling interests - - -
Profit for the period* 227 228 755
Earnings per share before and after dilution, attributable to Parent Company shareholders for the period, (SEK)* 15.53 15.40 51.52
  • In the first quarter of 2025, operating profit and net profit were negatively impacted by transaction costs of MSEK 39, while earnings per share were negatively impacted by SEK 2.62. The costs were related to the listing of Röko's B shares on Nasdaq Stockholm in March 2025. In connection with the listing, 208,492 A-class shares were redeemed, reducing the number of shares from 14,832,500 to 14,624,008.

Röko AB (publ) | Interim report | 1 January - 31 March 2026


Consolidated Comprehensive Income

MSEK Q1 Full year
2026 2025 2025
Net profit for the period 227 228 755
Other comprehensive income
Items that can later be reclassified to profit or loss:
Hedge of net investments -16 31 48
Tax related to hedge of net investments
Translation differences 138 -347 -492
Other comprehensive income 122 -316 -445
Total comprehensive income for the period 350 -88 311
Comprehensive income attributable to:
Parent Company shareholders 350 -88 311
Non-controlling interests
Total comprehensive income for the period 350 -88 311

Röko AB (publ) | Interim report | 1 January - 31 March 2026


Consolidated Balance Sheet

MSEK 2026-03-31 2025-03-31 2025-12-31
ASSETS
Non-current assets
Intangible assets 9,125 7,853 8,354
Tangible assets 296 265 261
Right-of-use assets 630 463 557
Other long-term securities and receivables 43 29 40
Total non-current assets 10,093 8,611 9,212
Current assets
Inventories 1,247 941 1,035
Accounts receivable 872 746 726
Other current receivables 100 83 94
Prepaid expenses and accrued income 103 85 104
Cash and cash equivalents 474 382 407
Total current assets 2,795 2,237 2,365
TOTAL ASSETS 12,888 10,848 11,577
EQUITY AND LIABILITIES
Equity
Share capital 1 1 1
Other contributed capital 4,443 4,443 4,443
Reserves 15 22 -108
Retained earnings including net profit for the period 1,372 908 1,179
Equity attributable to parent company shareholders 5,830 5,374 5,515
Non-controlling interest - - -
Total equity 5,830 5,374 5,515
Non-current liabilities
Non-current interest-bearing liabilities 15 560 16
Non-current leasing liabilities 521 378 455
Other non-current liabilities, including liabilities for put and call options and contingent considerations 2,459 2,496 2,293
Deferred tax liability 852 752 788
Other provisions, non-current 27 10 13
Total non-current liabilities 3,874 4,197 3,564
Current liabilities
Current interest-bearing liabilities 1,399 3 829
Current leasing liabilities 129 105 121
Accounts payable 538 444 343
Advances from customers 173 116 261
Current tax liabilities 136 122 128
Other current liabilities, including liabilities for put and call options and contingent considerations 492 251 484
Accrued expenses and prepaid income 316 237 332
Total current liabilities 3,183 1,277 2,499
TOTAL EQUITY AND LIABILITIES 12,888 10,848 11,577

Röko AB (publ) | Interim report | 1 January - 31 March 2026


Consolidated Statement of Changes in Equity

MSEK Share capital Other contributed capital Reserves* Retained earnings Total
Opening balance 2025-01-01 1 4,443 337 721 5,501
Net profit for the period 228 228
Other comprehensive income
Items which can later be reclassified to profit or loss
Hedge of net investments 31 31
Tax related to hedge of net investments
Translation differences -347 -347
Total other comprehensive income -316 -316
Total comprehensive income for the period -316 228 -88
Transactions with owners
Revaluation of liabilities to non-controlling interests 0 0
Dividend to non-controlling interests -40 -40
Closing balance 2025-03-31 1 4,443 22 908 5,374
Opening balance 2026-01-01 1 4,443 -108 1,179 5,515
Net profit for the period 227 227
Other comprehensive income
Items which can later be reclassified to profit or loss
Hedge of net investments -16 -16
Tax related to hedge of net investments
Translation differences 138 138
Total other comprehensive income 122 122
Total comprehensive income for the period 122 227 350
Transactions with owners
Revaluation of liabilities to non-controlling interests
Dividend to non-controlling interests -34 -34
Closing balance 2026-03-31 1 4,443 15 1,372 5,830
  • Reserves consist of translation differences that amounted to MSEK 41, hedge of net investments that amounted to MSEK -27 and tax related to hedge of net investments that amounted to MSEK 0 per 2026-03-31.

Röko AB (publ) | Interim report | 1 January - 31 March 2026


Consolidated Statement of Cash Flows

Q1 Full year
MSEK 2026 2025 2025
Operating activities
Operating profit 338 295 1,051
Non-cash items 99 105 422
Other financial items -1 -2 -2
Interest received 1 2 10
Interest paid -13 -14 -64
Tax paid -102 -90 -319
Cash flow before changes in working capital 322 295 1,097
Changes in working capital
Increase/decrease in inventory -66 28 53
Increase/decrease in operating receivables -66 -81 -51
Increase/decrease in operating liabilities 85 -6 -26
Total changes in working capital -47 -60 -24
Cash flow from operating activities 275 236 1,073
Investing activities
Investments in intangible assets -3 -9 -15
Divestments of intangible assets 0 0 1
Investments in tangible assets -17 -17 -52
Divestments of tangible assets 1 1 4
Acquisition of subsidiaries after subtracting cash -593 -1 -946
Divestment of subsidiaries - - 2
Changes in non-current assets -1 -1 -7
Cash flow from investing activities -613 -26 -1,013
Financing activities
Shareholders' contribution - - -
New borrowings 671 0 589
Repayment of borrowings -119 -31 -330
Other financial receivables/liabilities -131 -144 -144
Dividends to non-controlling interests -34 -40 -148
Cash flow from financing activities 387 -215 -33
Cash flow of the period 49 -6 27
Cash and cash equivalents at beginning of period 407 421 421
Translation differences 18 -33 -41
Cash and cash equivalents at end of period 474 382 407

Röko AB (publ) | Interim report | 1 January - 31 March 2026


Business Segments

Q1 Full year
MSEK 2026 2025 2025
Segment B2B 1,173 1,093 4,237
Segment B2C 680 603 2,214
Net sales 1,853 1,696 6,452
Segment B2B 248 226 920
Segment B2C 181 182 474
Central costs -13 -13 -54
Adj. EBITA* 415 395 1,339
Amortisation of intangible assets related to acquisitions
Segment B2B -39 -39 -146
Segment B2C -24 -22 -92
Total amortisation of intangible assets related to acquisitions -63 -61 -238
Acquisition related costs** -14 -39 -51
Operating profit 338 295 1,051
Net financial items -25 4 -41
Profit before tax 314 299 1,010
  • Segmental Adj. EBITA does not include the amortisation of intangible assets arising from the acquisitions, acquisition costs, or other acquisition-related items which are reported as part of the operating income in the consolidated financial statements. They amounted to MSEK 77 (100) in the quarter. ** Acquisition related costs include expenses related to the initial public offering (IPO) completed in March 2025. They amounted to MSEK 0 (39) in the quarter.

The Röko Group consists of 33 business units in different industries, and no single customer or industry is individually significant to the group.

In the quarter Adj. EBITA increased to MSEK 248 (226) for Segment B2B and decreased to MSEK 181 (182) for Segment B2C, before allocation of central group function costs. Central group costs amounted to MSEK 13 (13).

Röko AB (publ) | Interim report | 1 January - 31 March 2026


Segmentation of revenue

Q1
MSEK B2B B2C Total
Products 1,086 656 1,742
Services 87 24 111
Net sales Q1 2026 1,173 680 1,853
MSEK B2B B2C Total
Products 1,008 562 1,570
Services 85 42 127
Net sales Q1 2025 1,093 603 1,696
Full Year 2025
MSEK B2B B2C Total
Products 3,891 1,980 5,871
Services 346 234 581
Net sales 2025 4,237 2,214 6,452

Recognition of revenue over time

Q1
MSEK B2B B2C Total
Over time 120 120
At a specific point in time 1,053 680 1,733
Net sales Q1 2026 1,173 680 1,853
MSEK B2B B2C Total
Over time 109 109
At a specific point in time 984 603 1,587
Net sales Q1 2025 1,093 603 1,696
Full Year 2025
--- --- --- ---
MSEK B2B B2C Total
Over time 476 476
At a specific point in time 3,761 2,214 5,975
Net sales 2025 4,237 2,214 6,452

Röko AB (publ) | Interim report | 1 January - 31 March 2026


Acquisitions January-March 2026

33 business units were consolidated as per 2026-03-31. During the quarter, three acquisitions were completed, all of which were new business units and consolidated in the first quarter: Lambda SpA in Italy, Access Building Products Group Limited in the UK and NH Norsk Handel AS (Golfshopen) in Norway. The acquisitions were mainly financed with cash from Röko's balance sheet and bank debt.

Acquisition-related costs amounted to MSEK 14 (0) in the quarter.

The table below for acquired net assets includes all the acquisitions completed in the year, and for these acquisitions the analysis is preliminary.

The purchase price allocation includes all acquisitions made during the year as well as payments made for acquisitions in previous periods.

Acquired net assets

Net assets, MSEK. Preliminary analysis of acquisitions

since January 1st 2026 Carrying amount Value adjustment Fair value
Trademarks, customer relationships, licences 88 262 350
Tangible assets 32 32
Inventories, accounts receivable and other receivables 195 195
Accounts payable and other liabilities -112 -112
Deferred tax -3 -61 -64
Adjustments to previous acquisitions
Cash and cash equivalents 74 74
Net assets 274 201 475
Goodwill 323 323
Total net assets 274 524 797
Put/call option debt for non-controlling interests (net effect) -130 -130

Cash flow effect

Purchase price -667
o/w withheld purchase price
Cash in acquired companies 74
Total cash flow effect -593
Cash paid for acquisitions in previous periods

Acquisitions

Consolidated in month Acquisitions Segment Country Net Sales RTM (MSEK) Employees Röko ownership
February Lambda SpA B2B Italy 122 43 86%
March Access Building Products Group Limited B2B UK 194 88 85%
March NH Norsk Handel AS (Golfshopen) B2C Norway 236 65 80%

Lambda designs and manufactures lasers, mainly for dental and veterinary. Access Building Products Group manufactures and supplies access panels and door canopies for commercial and residential buildings. NH Norsk Handel AS (Golfshopen) is the leading retailer of golf equipment in Norway. The acquisitions completed during the quarter have added MSEK 49 of sales, MSEK 6 in Adj. EBITA and MSEK 5 of operating profit for the quarter. If the companies had been consolidated since 1 January 2026, they would have added an additional MSEK 65 of sales, MSEK 9 of Adj. EBITA and MSEK 6 to operating profit for the quarter.

Röko consolidates all subsidiary companies to 100% provided the contractual put and call option agreements regarding outstanding ownership with all minority shareholders in each respective company. The put/call option debt with non-controlling interests is valued based on the expected cash outflow to exercise the options and is based on the metric applied in the agreements.

Goodwill arises from acquisitions due to human resources, key personnel experience and skill in the acquired entity as well as geographical market extension. No part of goodwill arising from acquisitions is tax deductible.

Röko AB (publ) | Interim report | 1 January - 31 March 2026


Leasing in the balance sheet and income statement

MSEK 2026-03-31 2025-03-31 2025-12-31
Reported in the Balance Sheet
The following amounts related to leasing agreements are reported in the Balance Sheet:
Right-of-use assets
Properties and premises 630 463 557
Total 630 463 557
Lease liabilities
Long term (reported as non-current liabilities in the Balance Sheet) 521 378 455
Short term (reported as current liabilities in the Balance Sheet) 129 105 121
Total 651 484 575
MSEK Q1 Full year
--- --- --- ---
2026 2025 2025
Reported in the Income Statement
The following amounts related to leasing agreements are reported in the Income Statement
Depreciation on right-of-use assets
Properties and premises -31 -26 -108
Total -31 -26 -108
Interest expenses -6 -5 -21

The total cash flow regarding leasing agreements in the first quarter 2026 was MSEK -36 (-31).

Röko AB (publ) | Interim report | 1 January - 31 March 2026


Financial assets in the balance sheet

MSEK Financial assets at amortised cost
Per 2026-03-31
Accounts receivable 872
Other receivables* 55
Other non-current financial receivables 33
Cash and cash equivalents 474
Total 1,434
Per 2025-03-31
Accounts receivable 746
Other receivables* 30
Other non-current financial receivables 23
Cash and cash equivalents 382
Total 1,181
Per 2025-12-31
Accounts receivable 726
Other receivables* 54
Other non-current financial receivables 31
Cash and cash equivalents 407
Total 1,218
  • Other receivables consist of other current receivables and accrued income.

Röko AB (publ) | Interim report | 1 January - 31 March 2026


Financial liabilities in the balance sheet

MSEK Classification in the fair value hierarchy Liabilities valued at fair value* Financial liabilities at amortised cost Total
Per 2026-03-31
Interest-bearing borrowings 1,413 1,413
Accounts payable 538 538
Put and call option liabilities* 3 2,774 2,774
Liabilities for contingent considerations* 3 2 2
Other liabilities** 372 372
Total 2,776 2,324 5,100
Per 2025-03-31
Interest-bearing borrowings 563 563
Accounts payable 444 444
Put and call option liabilities* 3 2,540 2,540
Liabilities for contingent considerations* 3 53 53
Other liabilities** 289 289
Total 2,594 1,296 3,890
Per 2025-12-31
Interest-bearing borrowings 844 844
Accounts payable 343 343
Put and call option liabilities* 3 2,600 2,600
Liabilities for contingent considerations* 3 2 2
Other liabilities** 383 383
Total 2,602 1,571 4,173
  • Deferred considerations are liabilities which are recognised at fair value over the income statement and put/call option debt is valued at fair value over equity in accordance with IFRS 9. ** Other liabilities consist of other current liabilities and accrued expenses.

Leasing liabilities amounted to MSEK 651 (484) and are not included in the Group's definition of financial net debt as per Röko's bank covenant agreement with the banks. The leasing liability would represent 0.4x (0.3x) LTM Adj. EBITDA.

Röko AB (publ) | Interim report | 1 January - 31 March 2026


Financial instruments are valued at their fair value depending on the classification of fair value in the hierarchy: Quoted prices (level 2) and non-observable market data points (level 3). The liabilities that Roko has which are non-observable are put/call liabilities for non-controlling shares in the subsidiary companies and earn-out obligations. No transfers between the levels have occurred during the quarter, or during last year. Changes in the value of put/call debts are made in equity over the balance sheet while changes in the value of earn-out liabilities occur in the Income Statement. In case the interest-rate impact is deemed to be material an amendment is made in the quarter. The fair value of short-term borrowing corresponds to the carrying amount, as the discounting effect is not significant.

The tables below display changes and recognitions of deferred considerations and put/call option liabilities.

Deferred considerations

MSEK 2026-03-31 2025-12-31
Opening balance 2 56
Acquisitions in the period
Paid purchase prices -52
Revaluation
Exchange rate differences 0 -2
Closing balance 2 2

Option liabilities

MSEK 2026-03-31 2025-12-31
Opening balance 2,600 2,679
Acquisitions in the period 130 111
Divestments in the period (management purchases) 6
Paid purchase prices -153
Revaluation 150
Exchange rate differences 44 -193
Closing balance 2,774 2,600

MSEK 2 of the deferred considerations are to be exercised between one and three years. MSEK 317 of the option liabilities are to be exercised within 12 months, MSEK 1,467 between one and three years and MSEK 990 after more than three years.

Röko AB (publ) | Interim report | 1 January - 31 March 2026 18


Condensed Parent Company Income Statement

Röko AB (publ), 559195-4812

MSEK Q1 Full year
2026 2025 2025
Other operating income* 31 30 31
Administrative expenses -11 -12 -50
Expenses related to the initial public offering (IPO) -39 -41
Operating profit 20 -20 -60
Profit from shares in group companies** 71 131 288
Financial income 34 193 362
Financial expenses -75 -33 -161
Profit after financial items 50 270 429
Appropriations
Tax on net profit for the period
Net profit for the period 50 270 429
  • Invoicing of group-wide services. ** Profit from shares in group companies consists of dividends received from the group companies during each respective period, reduced by impairment of shares in group companies.

Net profit for the period and total comprehensive income for the period are the same and therefore no Comprehensive Income Statement for the Parent company is presented.

Röko AB (publ) | Interim report | 1 January - 31 March 2026


Condensed Parent Company Balance Sheet

MSEK 2026-03-31 2025-03-31 2025-12-31
ASSETS
Non-current assets
Shares in group companies 9,273 8,315 8,986
Long-term receivables 14 8 14
Total non-current assets 9,287 8,323 9,000
Current assets
Receivables in group companies 1,274 686 858
Other receivables 1 5 1
Prepaid expenses/accrued Income 3 2 2
Cash and cash equivalents 2 65 2
Total current assets 1,279 759 864
TOTAL ASSETS 10,566 9,081 9,864
EQUITY AND LIABILITIES
Restricted equity
Equity 1 1 1
Total restricted equity 1 1 1
Non-restricted equity
Share premium account 708 708 708
Other contributed capital 3,735 3,735 3,735
Retained earnings including net profit for the period 1,363 1,154 1,313
Total non-restricted equity 5,806 5,597 5,756
Total equity 5,806 5,598 5,757
Non-current liabilities
Other non-current liabilities 2,197 2,283 2,132
Debt to credit institutions - 550 -
Total non-current liabilities 2,197 2,834 2,132
Current liabilities
Debt to credit institutions 1,393 - 824
Accounts payable - 40 3
Liabilities to group companies 921 534 901
Other current liabilities 246 75 243
Accrued expenses and prepaid income 2 1 4
Total current liabilities 2,562 650 1,976
TOTAL EQUITY AND LIABILITIES 10,566 9,081 9,864

Röko AB (publ) | Interim report | 1 January - 31 March 2026


Parent Company Statement of changes in equity

MSEK Share capital Share premium account Other contributed capital Retained earnings Total
Opening balance per 2025-01-01 1 708 3,735 885 5,328
Net profit for the period 270 270
Closing balance per 2025-03-31 1 708 3,735 1,154 5,598
Opening balance per 2026-01-01 1 708 3,735 1,313 5,757
Net profit for the period 50 50
Closing balance per 2026-03-31 1 708 3,735 1,363 5,806

Röko AB (publ) | Interim report | 1 January - 31 March 2026


Definitions and objectives

The report includes financial key ratios that are based on IFRS (e.g. earnings per share) and in addition Rōko also uses additional other key ratios (Alternative KPI - Alternative Key Performance Indicators) to describe and assess the Group's operations. These Alternative metrics and Alternative KPIs are to be considered as a complement to the financial reporting as presented in accordance with IFRS. Note that these definitions may differ from other companies' definitions of the same terms.

Adj. EBITA

Adj. EBITA is a metric that Rōko considers relevant for investors to understand the earnings generation of Rōko's acquired business units. It is also the metric used for internal evaluation of Rōko's business areas. Operating profit before amortisation and impairment of intangible assets related to business acquisitions and acquisition costs. Adj. EBITA serves as an approximation of cash flow before tax, assuming that investments reflect depreciation, which is generally the case since Rōko invests in asset-light companies.

Adj. EBITA margin

Adj. EBITA divided by net sales. Used to assess efficiency and value creation, excluding the effects of amortisation and impairment of intangible assets resulting from acquisitions.

Adj. EBITA growth

The increase in Adj. EBITA between two periods expressed as a percentage. Used to assess the group's ability to grow in relation to competitors and the market as a whole.

Adj. EBITDA

Adj. EBITDA is a metric that Rōko considers relevant for investors to understand the earnings generation of Rōko's acquired business units. Operating profit before depreciation and impairment of tangible fixed assets, intangible fixed assets, and acquisition costs. Adj. EBITDA serves as an approximation of cash flow before investments and tax.

Adj. EBITDA margin

Adj. EBITDA divided by net sales. Used to assess efficiency and value creation, excluding the effects of depreciation on tangible assets as well as amortisation and impairment of intangible assets.

LTM

LTM (Last Twelve Months) information on net sales, Adj. EBITDA, Adj. EBITA, and net profit for the period is based on the reported figures from the group reporting during the last twelve months in which the companies have been consolidated into the group. This figure corresponds to the consolidated full-year figure at year-end. For quarters, it is calculated as the consolidated figures for the current quarter, plus the full-year figure from the previous year, minus the same quarter from the previous year. The LTM figure can also be calculated by adding the consolidated figures for the last four quarters.

Financial net debt

Rōko uses the alternative key metric financial net debt. This metric helps users of financial reports assess the company's ability to pay dividends, make strategic investments, and meet financial obligations. Rōko defines the key metric as follows: short- and long-term liabilities to credit institutions, bond loans, interest-bearing pension provisions, liabilities for put/call options related to non-controlling interests, and additional consideration related to acquisitions, less cash and cash equivalents. The debt includes both interest-bearing and non-interest-bearing liabilities.

Financial net debt/LTM Adj. EBITDA, times

Rōko uses the alternative key metric Financial Net Debt/LTM Adj. EBITDA to provide external stakeholders with an understanding of the group's debt level in relation to a cash-flow-related earnings metric. This key metric is relevant as it is one of the key ratios used in agreements with creditors and provides insight into the company's ability to make strategic investments and meet financial obligations.

Net sales

Net sales are the group's revenues minus returns, discounts, and direct taxes.

Acquired net sales

Total net sales for the group's acquisitions made during a period for the most recent twelve-month period up to the reporting date. This metric is based on the group's net sales and the acquired companies' reporting for the period from the start of the period until the acquisition date. The key metric is relevant for assessing the group's acquisition intensity and growth through acquisitions.

Earnings per share

Profit after tax attributable to the parent company's shareholders, divided by the average number of outstanding shares. The key metric is used to distribute the group's earnings per share.

Interest-bearing net debt

Rōko uses the alternative key metric interest-bearing net debt. This metric helps users of financial reports assess the company's ability to pay dividends, make strategic investments, and meet financial obligations. Rōko defines the key metric as follows: short- and long-term liabilities to credit institutions, bond loans, and interest-bearing pension provisions, less cash and cash equivalents.

Interest-bearing net debt/LTM Adj. EBITDA, times

Rōko presents interest-bearing net debt in relation to LTM Adj. EBITDA to relate the debt to the group's earnings generation before depreciation, interest expenses, and tax. This metric gives readers an understanding of the company's ability to meet its financial obligations and assess its interest-bearing debt level.

Rōko AB (publ) | Interim report | 1 January - 31 March 2026


Röko AB (publ) | Interim report | 1 January - 31 March 2026 23

Capital employed Capital employed represents the company's net assets that generate earnings and is a metric used to calculate returns and measure the group's efficiency. It is useful for financial report users to understand how the group finances itself. Röko defines capital employed as total assets minus cash and cash equivalents, interest-bearing pension provisions, and non-interest-bearing liabilities except for liabilities related to put/call options and additional considerations related to acquisitions. The key metric is crucial for enabling calculation and assessment of the group's efficiency.

Capital employed excluding intangible assets arising from acquisitions Capital employed excluding acquisition-related intangible assets is a metric used by Röko to calculate return on capital employed and measure the group's efficiency. Röko considers this metric useful for financial report users to understand the impact of goodwill and other intangible assets on the capital requiring returns and to simplify comparisons between Röko and other comparable companies with longer operating histories. Röko defines capital employed excluding acquisition-related intangible assets as total assets minus cash and cash equivalents, interest-bearing pension provisions, non-interest-bearing liabilities except for liabilities related to put/call options and additional considerations related to acquisitions, goodwill, and other acquisition-related intangible assets. This key metric is crucial for assessing the group's efficiency.

Return on equity LTM Net profit for the period after tax divided by the average equity for the period. Return on equity measures how efficiently the company uses shareholders' capital to generate profit.

Return on capital employed LTM Adj. EBITA for the period adjusted for non-recurring items, annualized if the period is shorter than twelve months, divided by the average capital employed for the period, calculated as the average between the opening and closing balance. This metric indicates the group's efficiency in utilizing capital. Röko is a relatively young and rapidly growing group, mainly driven by acquisitions, making this metric potentially misleading year-over-year and in comparisons with similar companies.

Return on capital employed excluding intangible assets arising from acquisitions LTM Adj. EBITA before acquisition costs divided by the average capital employed excluding acquisition-related intangible assets, calculated as the average between the opening and closing balance. This metric indicates the group's efficiency in utilizing capital and provides external stakeholders with insights into the subsidiaries' return profiles.

Organic growth Röko presents the alternative key metric Organic Growth, which is considered relevant for external stakeholders to assess whether Röko as a group achieves growth, excluding acquisitions. The key metric is used to analyze underlying growth in net sales and is based on net sales per company included in the group throughout the period and the comparable period. The prior year's exchange rate has been used for both periods, and organic growth is calculated as a geometric mean.

Put and call option liabilities Röko presents an alternative financial liability related to mandatory put and call options concerning non-controlling interests. This refers to the total value of the liability to settle the options that the parent company has agreed upon with non-controlling interest shareholders in each subsidiary. The liability is based on the company's assessment of the probable cash outflow required to settle the obligation and acquire the shares not owned by the parent company. Declared dividends to non-controlling interest holders are included in the liability and are part of the Group's cash flow from financing activities. This metric is used to assess the development of the liability and the Group's ability to repay its debts within the contractual periods.


Reconciliation of alternative metrics

The interim report presents alternative metrics (KPIs) for assessing the Group's performance. The primary alternative KPIs presented in this interim report are Adj. EBITA, Adj. EBITDA, net debt, and capital employed. Definitions of the alternative KPIs are presented on page 22-23.

Adj. EBITA compared with financial statements in accordance with IFRS

MSEK Q1 Full year
2026 2025 2025
Operating profit 338 295 1,051
Amortisation of intangible assets related to acquisitions 63 61 238
Acquisition costs* 14 39 51
Adj. EBITA 415 395 1,339
  • Acquisition related costs include expenses related to the initial public offering (IPO) completed in March 2025. They amounted to MSEK 0 (39) in the quarter.

Calculation of Adj. EBITA margin

Q1 Full year
MSEK 2026 2025 2025
Adj. EBITA as stated above 415 395 1,339
Net sales according to consolidated IS 1,853 1,696 6,452
Adj. EBITA margin (%) 22% 23% 21%

Röko AB (publ) | Interim report | 1 January - 31 March 2026


Adj. EBITDA compared with financial statements in accordance with IFRS

MSEK Q1 Full year
2026 2025 2025
Operating profit 338 295 1,051
Depreciation of tangible assets 47 41 168
of which depreciation of leasing rights 31 26 108
Amortisation of intangible assets 64 62 242
of which amortisation of intangible assets from acq. 63 61 238
Acquisition costs* 14 39 51
Adj. EBITDA 463 438 1,512
  • Acquisition related costs include expenses related to the initial public offering (IPO) completed in March 2025. They amounted to MSEK 0 (39) in the quarter.

Calculation of Adj. EBITDA margin

Q1 Full year
MSEK 2026 2025 2025
Adj. EBITDA as stated above 463 438 1,512
Net sales according to consolidated IS 1,853 1,696 6,452
Adj. EBITDA margin (%) 25% 26% 23%

Net debt compared with financial statements in accordance with IFRS

MSEK 2026-03-31 2025-03-31 2025-12-31
Non-current interest-bearing liabilities 15 560 16
Current interest-bearing liabilities 1,399 3 829
Cash and cash equivalents -474 -382 -407
Interest-bearing net debt 939 182 438
Liabilities for put and call options and contingent considerations 2,776 2,594 2,602
Financial net debt (consists of interest-bearing and non-interest-bearing liabilities) 3,715 2,775 3,040

Röko AB (publ) | Interim report | 1 January - 31 March 2026


Capital employed

MSEK 2026-03-31 2025-03-31 2025-12-31
Constituents of Capital employed
Equity 5,830 5,374 5,515
Interest-bearing debt (non-current and current) 1,413 563 844
Leasing liabilities 651 484 575
Liabilities for put and call options and contingent considerations 2,776 2,594 2,602
Less cash -474 -382 -407
Capital employed 10,196 8,632 9,130
Average capital employed 9,663 8,801 9,049
Intangible assets arising from acquisitions 9,098 7,837 8,336
Capital employed excluding intangible assets arising from acquisitions 1,099 795 794
Average capital employed excluding intangible assets arising from acquisitions 946 721 720

Return on capital employed

Q1 Full year
MSEK 2026 2025 2025
Constituents of ROCE
LTM Adj. EBITA 1,359 1,276 1,339
Average capital employed 9,663 8,801 9,049
Return on capital employed 14.1% 14.5% 14.8%
Capital employed excluding intangible assets arising from acquisitions 946 721 720
Return on capital employed excluding intangible assets arising from acquisitions 144% 177% 186%

Return on equity

Q1 Full year
MSEK 2026 2025 2025
Constituents of return on equity
LTM Net profit 755 719 755
Opening balance equity 5,515 5,501 5,501
Closing balance equity 5,830 5,374 5,515
Average equity 5,672 5,438 5,508
Return on equity 13.3% 13.2% 13.7%

Röko AB (publ) | Interim report | 1 January - 31 March 2026


Financial net debt/LTM Adj. EBITDA, times

Q1 Full year
MSEK 2026 2025 2025
Constituents of Financial net debt/LTM Adj EBITDA, times
LTM Adj. EBITDA 1,537 1,439 1,512
Financial net debt 3,715 2,775 3,040
Financial net debt/LTM Adj EBITDA, times 2.4x 1.9x 2.0x

Interest-bearing net debt/LTM Adj EBITDA, times

Q1 Full year
MSEK 2026 2025 2025
Constituents of Interest-bearing net debt/LTM Adj EBITDA
LTM Adj. EBITDA 1,537 1,439 1,512
Interest-bearing net debt 939 182 438
Interest-bearing net debt/LTM Adj EBITDA, times 0.6x 0.1x 0.3x

Organic growth

Q1 Full year
MSEK 2026 2025 2025
Net sales according to consolidated IS 1,853 1,696 6,452
Net sales for companies acquired after the comparable period* -152 - -600
Net sales for comparable companies* 1,701 1,696 5,851
FX impact 100 226
Total comparable sales in local currency 1,801 1,696 6,078
Organic growth in local currency 6% 2%
Effects from exchange rate differences -6% -4%
  • Non-comparable companies include those that were not owned by Röko for the entire current period as well as for the full comparable period and comparable companies are the rest.

Adj. EBITA growth

Q1 Full year
MSEK 2026 2025 2025
Adj. EBITA as stated above 415 395 1,339
Adj. EBITA growth (2026 / 2025) 5% 9%

Röko AB (publ) | Interim report | 1 January - 31 March 2026


Net sales from acquisitions

Q1 Full year
MSEK 2026 2025 2025
Revenue according to the Group's income statement attributable to acquisitions consolidated during the period 49 172
Revenue if the acquisitions had been consolidated from January 1 of the same year 65 293
Net sales from acquisitions 114 465

Rōko AB (publ) | Interim report | 1 January - 31 March 2026


Key Performance Indicators

Q1 Full year
2026 2025 2025
Net sales*, MSEK 1,853 1,696 6,452
Operating profit 338 295 1,051
Adj. EBITA*, MSEK 415 395 1,339
Adj. EBITA* margin 22% 23% 21%
LTM Adj. EBITA*, MSEK 1,359 1,276 1,339
Adj. EBITDA*, MSEK 463 438 1,512
Adj. EBITDA* margin 25% 26% 23%
Capital employed*, MSEK 10,196 8,632 9,130
Return on capital employed* 14.1% 14.5% 14.8%
Return on capital employed excluding intangible assets arising from acquisitions* 144% 177% 186%
Return on equity* 13.3% 13.2% 13.7%
Financial net debt*, MSEK 3,715 2,775 3,040
Interest-bearing net debt*, MSEK 939 182 438
Financial net debt/LTM Adj EBITDA*, times 2.4x 1.9x 2.0x
Interest-bearing net debt/LTM Adj EBITDA*, times 0.6x 0.1x 0.3x
Number of shares, average 14,624,008 14,786,168 14,663,422
Number of shares, end of the period 14,624,008 14,624,008 14,624,008
Number of FTEs, end of the period 1,734 1,496 1,582
  • See definitions on page 22-23.

Röko AB (publ) | Interim report | 1 January - 31 March 2026


Röko AB (publ) | Interim report | 1 January - 31 March 2026

Financial calendar

Annual General Meeting 21 April 2026 Second quarter 2026 17 July 2026 Third quarter 2026 24 October 2026 Year-end report 2026 5 February 2027 Annual report 2026 27 March 2027

Investor contact

CFO & Deputy CEO Johan Bladh [email protected] +46 73 533 3573

Investor Relations Andreas Larsson [email protected] +46 70 970 7555

Röko in brief

Röko is a perpetual owner of European small and medium-sized businesses and today we own 33 companies in a variety of industries across Europe. We are a Swedish company, and our team has more than 100 years of combined experience working with owner-managed businesses across markets and in different situations.

30