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Semcon

Earnings Release Oct 19, 2021

3196_10-q_2021-10-19_631ffe03-41e6-4dab-bacf-ec860774dbdb.pdf

Earnings Release

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Interim report January-September 2021

STRONG GROWTH AND HIGH PROFITABILITY.

Third quarter

  • Net sales of SEK 371 million (335), up 11%
  • Operating profit amounted to SEK 33 million (28), yielding an operating margin of 9.0% (8.5)
  • Profit after tax amounted to SEK 25 million (21)
  • Earnings per share (EPS) after dilution amounted to SEK 1.41 (1.21)

January-September

  • Net sales of SEK 1,235 million (1,226), up 1%
  • Operating profit amounted to SEK 119 million (81), yielding an operating margin of 9.6% (6.6)

Semcon Interim report January-September 2021

  • Profit after tax amounted to SEK 89 million (60)
  • Earnings per share (EPS) after dilution amounted to SEK 5.06 (3.41)

Comment from CEO Markus Granlund

Strong growth and high profitability

Demand increased further in the quarter and for the second consecutive quarter we reported double-digit sales growth for both Engineering & Digital Services and Product Information. Profit was stable for the seasonally weak quarter and profitability for the rolling twelve months remained at record levels. Our financial position is strong and even after the dividend payment to shareholders during the quarter our net cash is almost SEK 200 million. Digitalisation and sustainable product and production development as well as the customers' increased focus on aftermarket solutions were major contributing factors that enabled us to deliver another quarter with historically high figures.

Major need for sustainable innovation

Sales for the quarter amounted to SEK 371 million and total growth was 11 per cent, with a positive contribution from the acquisition of the IT company Squeed and an organic growth of 6 per cent. I am pleased to see that our expertise, which encompasses both physical and digital fields, offers us an excellent position to help even more customers as we move forward. We can see increased demand for sustainable innovation and digitalisation services as our customers set new and challenging climate targets. In many projects we are accelerating the transition to sustainable alternatives, such as in our collaboration with Hystar, where we are contributing our expert knowledge in developing new technology for green hydrogen production.

Operating profit for the third quarter, which was negatively impacted by seasonal effects, amounted to SEK 33 million and the margin was 9.0 per cent. For the rolling twelve months, operating margin was 10.2 per cent, which was in line with the second quarter and our financial objective.

Positive development for each business area

Sales for Engineering & Digital Services amounted to SEK 231 million for the quarter, corresponding to total growth of 12 per cent, which was in part due to the acquisition of Squeed and in part organic growth, mainly in

life science and the public sector/other. Operating profit for the quarter was SEK 18 million and margin 8.0 per cent, entailing a continued strong improvement compared with the same period of 2020 and a further improvement in margin on a rolling twelve-month basis. The acquisition of Squeed has further broadened our industrial mix and our offering.

The Product Information business area has again reported a historically high operating margin of 14.2 per cent for the third quarter and sales growth of 10 per cent. With more than 800 people in the business area, Product Information is a leading supplier of digital aftermarket solutions that is active on the global market. The rise in demand for digital learning has made a positive contribution to profit and together with Xtractor, which was acquired last year, we have developed our offering and strengthened our position further.

Strong performance creates new opportunities

In September, the important commercial and strategic decision was taken to separate Product Information and to explore the possibility for a public listing of the business area. The aim is to accelerate the long-term growth of each operation and to continue to create value for customers, employees and shareholders.

The decision was made on the basis of positive trends for future growth. As stand-alone companies, they will have greater focus and flexibility and their actions will be both faster and better. As previously communicated, we will come back with more information about the process in conjunction with the year-end report for 2021.

Outlook

We look forward to responding to the need for innovative and sustainable products, production solutions and digitalised aftermarket services and I expect continued healthy growth in the fourth quarter. We will retain our acquisition focus with the aim of strengthening our market presence, mainly in Northern Europe.

Göteborg, 19 October 2021 Markus Granlund, President and CEO

Net sales and result Third quarter

Net sales amounted to SEK 371 million (335), corresponding to growth of 11 per cent. Organic growth amounted to 6 per cent. Sales to life science customers and the public sector, among others, displayed continued positive growth. The quarter included the same number of working days compared with last year.

Operating profit amounted to SEK 33 million (28), yielding an operating margin of 9.0 per cent (8.5). Both business areas reported improved earnings as a result of higher sales and a changed industrial mix. In the preceding year, government subsidies were received in the third quarter which reduced costs by SEK 9 million. Net financial items amounted to SEK -1 million (-1), yielding profit before tax of SEK 32 million (28). Income tax for the quarter amounted to SEK -7 million (-6). Profit after tax amounted to SEK 25 million (21) and earnings per share after dilution totalled SEK 1.41 (1.21).

January-September

Net sales amounted to SEK 1,235 million (1,226), entailing growth of 1 per cent. Organic growth amounted to 0 per cent. Growth was weak during the first quarter due to a reduction in sales, mainly to automotive customers, as a result of the strategic restructuring implemented in the preceding year. Sales to life science customers increased by 29 per cent during the

period and to the public sector/other by 41 per cent. The period included the same number of working days as last year.

Operating profit amounted to SEK 119 million (81), yielding an operating margin of 9.6 per cent (6.6). In the preceding year, the period's earnings were charged with restructuring costs of SEK -37 million, while the government subsidies received reduced costs by SEK 35 million. Net financial items amounted to SEK -4 million (-4), yielding profit before tax of SEK 119 million (78). Income tax for the period amounted to SEK -27 million (-18). Profit after tax amounted to SEK 89 million (60) and earnings per share after dilution totalled SEK 5.06 (3.41).

Financial position

Cash flow from current activities was SEK 149 million (213). Investments in hardware, licenses, office supplies and equipment amounted to SEK 5 million (5). The Group's cash and cash equivalents, after the acquisition of Squeed, amounted to SEK 220 million (186). In addition, the Group had non-utilised credit of SEK 250 million (250) as of 30 September. Shareholders' equity amounted to SEK 747 million (662) and the equity/assets ratio was 60 per cent (59). During the third quarter, a dividend of SEK 52 million (–) was paid to shareholders. The Group's net cash, excluding lease liabilities, amounted to SEK 189 million (186).

Rolling 12 months, per quarter

Semcon Interim report January-September 2021 3

Important events during the period Third quarter

• The Semcon Board resolved to undertake an internal separation of the Product Information business area and to explore possibilities for a potential public listing of the business area. The measures aim to strengthen conditions for each business to accelerate longterm growth and further develop the offerings, employees and shareholder value.

• With the support of Semcon, two of Sweden's largest companies in the forest industry sector, Holmen and Södra, are examining how autonomous vehicles can enhance safety at sawmills and other industrial sites A feasibility study will begin in autumn 2021 and if successful, a pilot project will be planned to test the solution in live production.

• Semcon has supported Volkswagen Caminhões e Ônibus in developing a new electric delivery truck that has now been launched. As engineering partner, Semcon Brazil has contributed with expertise in electrification, product and test engineering and structural analyses. • At an Extraordinary General Meeting on 2 July, Semcon's shareholders resolved on payment of a dividend of SEK 3 per share, corresponding to 53 per cent of the earnings per share after dilution for 2020. The dividend amount totalled SEK 52.4 million.

January-June

• Semcon acquired the IT company Squeed, with 95 employees and SEK 105 million in sales (2020). Squeed's strong position in software development and agile change management com-

Total sales growth (%)
Jan-Sep Jan-Dec
2021 2020
Acquisition and divestment 2.6 2.2
Currency effects -1.5 -1.9
Organic growth -0.4 -12.7
Total 0.7 -12.4
No. of working days in Sweden
2019 2020 2021 2022
Q1 63 63 62 63
Q2 58 58 59 59
Q3 66 66 66 66
Q4 62 63 64 64
Total 249 250 251 252

The change in one working day represents around SEK 7 million in net sales and impacts operating profit by about SEK 6 million.

plements Semcon's digital offering, adds new sectors and broadens the Group's customer portfolio.

• Sandvik's Stationary Crushing & Screening division selected Semcon to conduct a feasibility study on the possibility of digitalisation of product information and training courses. The goal is to enhance the efficiency of the service chain.

• Semcon signed a new framework agreement with Vattenfall to continue support for the company's production of reliable, smart and sustainable energy for the future. The framework agreement applies from 2021 to 2024, with the option of a two-year extension, and applies to the purchase of technical consulting for Vattenfall's operations.

• Semcon has accelerated its climate action agenda and has committed to several sustainability initiatives, as well as the ambition, in line with the Paris Agreement, to limit global warming to 1.5 °C. The initiatives are the Exponential Roadmap Initiative, Science Based Targets (SBTi), the UN Race to Zero, and the UN Global Compact. For SBTi, Semcon has committed to the highest level of ambition, 1.5 °C. • Semcon and Biometria, a key stakeholder in Swedish forestry, have embarked upon a new partnership to make digital training courses in the forest industry more effective. Semcon's contribution to the project includes a new learning platform and cutting-edge expertise in the fields of system integration and pedagogy.

• Semcon's CEO Markus Granlund has assumed responsibility for the Engineering & Digital Services (EDS) business area, while former

Business Area President Daniel Rundgren is focusing on growth and acquisitions in EDS. Markus will continue in his role as President and CEO of Semcon.

• Semcon is developing new training solutions for the public transport operator Stagecoach in the UK. This is in line with Semcon's aim to grow its business within product information solutions for the rail industry.

• The Board has resolved on new financial objectives for Semcon. Read more on page 6.

Parent company

Net sales for the Parent Company amounted to SEK 26 million (29) and relate to payment for intra-Group services. Profit/loss before tax amounted to SEK 14 million (40).

Employees

The number of employees on 30 September was 1,989 (2,016) and the number of employees in active service was 1,920 (1,949). In the respective business areas the head count is as follows: Engineering & Digital Services 1,181 (1,253) and Product Information 808 (763). In response to rising demand in the market, we have increased the pace of recruitment and accelerated growth through acquisitions. The number of employees is concurrently influenced by greater mobility in such sectors as software development and life science.

Accounting principles

Semcon follows the IFRS standards adopted by the EU and its interpretations of these (IFRIC). This interim report has been drawn up in accordance with IAS 34. The new standards that came into force as of 1 January 2021 have had no material effect on the Group's accounts during the year. In general, the same accounting policies and methods of calculation have been used in this interim report as in the latest Annual Report.

Acquisitions

During the period, Semcon has acquired Squeed AB with operations in Göteborg, Stockholm and Oslo. Squeed has 95 employees and 2020 net sales amounted to SEK 105 million. Semcon expects the acquisition to have a positive impact on earnings per share in 2021. For further information, see Note 2.

Risks and uncertainties

The Group and parent company's significant risks and uncertainties include business risks in the form of high exposure towards a single industry or customer. An economic downturn or disruptions to financial markets can have a negative effect on the Group's services. In general terms acquisitions and divestments

incur increased risks. This also includes financial risks mainly concerning currency risks. Semcon's Annual Report 2020, pages 46-47 and 65-67, include a detailed description of the Group and parent company's risk exposure and risk management. The global outbreak of COVID-19 has resulted in greater uncertainty in terms of the above risks and uncertainties.

Incentive scheme

The AGM, held on 29 April, decided to establish a long-term performance-based share savings scheme for senior executives and key personnel in the Semcon Group. This scheme runs for four years starting in July 2021 and covers a maximum of 100,000 shares. The current holding of own ordinary shares held by Semcon is considered to fulfil obligations under the Performance-based Share Savings Schemes 2018 and 2021.

Ownership structure

As of 30 September, Semcon had 4,868 shareholders (5,077), of whom 53.7 per cent (58.1) were registered in Sweden and 46.3 per cent (41.9) were registered abroad. The most recent list of the ten largest shareholders is available on www.semcon.com. The number of ordinary shares at the end of the period was 18,112,534 (18,112,534), all with the quotient value of SEK 1 and equal voting rights. Semcon owned 622,810 (754,416) of the company's shares on September 30. The change in holding is attributable to the allocation of shares within the framework of the Performance-based share savings scheme 2017 and part-payment of the Squeed acquisition using own shares. For more information about this scheme, see note 9 in Semcon's 2020 Annual Report and for more information about the acquisition of Squeed, see note 2 in this report.

Nomination committee

In accordance with the principles adopted by the Annual General Meeting of Semcon AB in 2019, and valid until further notice, the following persons have been appointed as members to the Nomination Committee for the 2022 AGM:

• Karin Dennford, Chair of the Nomination Committee, JCE Group AB

  • Mats Andersson, Nordea Investment Funds
  • Johan Hagberg
  • Eva Elmstedt, Chair of Semcon, co-opted member

The Annual General Meeting of Semcon will be held in Göteborg, Friday April 29, 2022. Proposals to the Nomination Committee shall be e-mailed to [email protected] no later than Tuesday 1 February 2022.

Events after the end of the period

No significant events occurred after the end of the period.

Jan-Sep
Key figures 2021 2020 2020
Total sales growth (%) 0.7 -10.5 -12.4
Organic sales growth (%) -0.4 -9.1 -12.7
EBITDA margin (%) 12.5 9.8 11.2
EBITA margin (%) 9.8 6.8 8.2
Operating margin (%) 9.6 6.6 8.0
Profit margin (%) 9.3 6.3 7.7
Return on shareholders' equity (%) 17.8 15.5 15.2
Return on operating capital (%) 26.8 19.9 20.0
Return on capital employed (%) 19.9 17.2 16.7
Equity/assets ratio (%) 60.1 59.3 59.9
Number of employees at the end of the period 1,989 2,016 1,821
Jan-Sep Jan-Dec
Key figures for the Semcon share 2021 2020 2020
Earnings per share before dilution (SEK) 5.09 3.45 5.75
Earnings per share after dilution (SEK) 5.06 3.41 5.70
Shareholders' equity per share before dilution (SEK) 42.69 38.11 40.15
Shareholders' equity per share after dilution (SEK) 41.22 36.53 38.53
Share price/Shareholders' equity per share (times) 3.00 1.76 2.05
Cash flow per share (SEK) 8.22 11.78 13.69
Share price at the end of the period (SEK) 123.60 64.20 79.00
Market cap at the end of the period (mSEK) 2,239 1,163 1,431
Number of shares at the end of the period with
the quotient value of SEK 1 (000) 18,113 18,113 18,113
Number of own shares at the end of the period (000) 623 754 731
Average number of shares (000) 18,113 18,113 18,113

Financial objectives

  • Net sales growth including acquisitions of at least 10 per cent/year.
  • EBITA margin of at least 10 per cent.

The Board also adopted a new dividend policy and guideline for the net debt/EBITDA ratio.

• Approximately half of profit after tax over time is to be distributed to shareholders.

• Based on the premise of a strong balance sheet and financial flexibility, the net debt/EBITDA ratio should not exceed approximately 1.5x.

BUSINESS AREAS

Engineering & Digital Services

  • Strong growth in priority areas, such as life science and digital services
  • The acquisition of Squeed adds digital excellence and customers in new industries
  • Positive margin trend continues

Financial development

Jul-Sep Jan-Sep
2021 2020 2021 2020 2020
Net sales (mSEK) 231.0 207.1 776.8 801.1 1,051.7
Total sales growth (%) 11.5 -27.9 -3.0 -17.9 -20.4
Organic growth (%) 3.2 -24.0 -4.6 -13.7 -18.5
Operating result (mSEK) 18.4 10.0 69.9 25.3 55.9
Operating margin (%) 8.0 4.8 9.0 3.2 5.3
No. of employees 1,181 1,253 1,181 1,253 1,039

The business area's net sales amounted to SEK 777 million (801), entailing growth of -3 per cent for the January–September period, while growth for the third quarter amounted to 12 per cent. Organic growth for the January–September period amounted to -5 per cent and for the third quarter to 3 per cent. It was primarily sales to automotive and industrial customers that decreased during the first quarter due to the strategic restructuring that was implemented in the preceding year. Sales to life science customers demonstrated continued highly favourable growth, amounting to 28 per cent for the period and to the public sector/other growth was 58 per cent.

Operating profit amounted to SEK 70 million (25), yielding an operating margin of 9.0 per cent (3.2). A changed industrial mix, higher productivity and lower costs contributed to the earnings improvement. The acquisition of Squeed also contributed to the improvement in earnings. In the preceding year, the second quarter's earnings were charged with restructuring costs of SEK -35 million. Government subsidies received in the preceding year reduced costs by SEK 22 million, of which SEK 6 million during the third quarter.

Work is continuing with full focus on industry diversification and growth in prioritised areas.

About Engineering & Digital Services

The business area's approximately 1,200 employees combine digital excellence with advanced engineering skills to develop products, services and production processes. We take responsibility for the whole product development cycle and create user experiences that make a difference – for people and our planet. Our main offerings are: Digital Services, Product Development, Production Development, Strategic Design & Innovation, Project Management, Quality and Validation.

Engineering & Digital Services has offices in Sweden, Norway, the UK and Brazil. Operations mainly focus on the automotive/mobility, industry, energy, and life science sectors. Customers include ABB, AB Volvo, Alstom, AstraZeneca, Autoliv, CEVT, Fortum, Geely, Getinge, Husqvarna, MAN, Metso, Powercell, Rolls-Royce Marine, Saab, Scania, Siemens, Swedish Transport Administration (Trafikverket), Vattenfall and Volvo Cars.

Product Information

• High demand for digital aftermarket solutions, organic growth of 10 per cent

• Continued high level of profitability, successful multi-site operations

• Functional sourcing and solution-based deliveries account for more than 75 per cent of sales

Financial development

Jul-Sep Jan-Sep
2021 2020 2021 2020 2020
Net sales (mSEK) 140.4 127.2 460.1 427.2 578.5
Total sales growth (%) 10.4 2.5 7.7 8.3 8.0
Organic growth (%) 9.7 -1.9 7.5 2.4 1.6
Operating result (mSEK) 20.0 19.5 68.5 66.3 88.8
Operating margin (%) 14.2 15.3 14.9 15.5 15.4
No. of employees 808 763 808 763 782

Share of Group Net sales Jan-Sep 2021

The business area's net sales amounted to SEK 460 million (427) and sales growth and organic growth were 8 per cent for the January–September period. Growth was favourable in Sweden, among other countries, while sales in the UK declined during the first quarter. A few major projects of a non-recurring nature contributed to high sales in the preceding year in the first quarter. Sales growth and organic growth for the business area were 10 per cent for the third quarter, driven by such factors as high demand for digital learning.

Operating profit amounted to SEK 68 million (66), yielding an operating margin of 14.9 per cent (15.5). Increased sales and continued high productivity contributed to the earnings improvement. In the preceding year, the second quarter's earnings were charged with restructuring costs of SEK -2 million. Government subsidies received in the preceding year reduced costs by SEK 11 million, of which SEK 3 million during the third quarter.

Part of the business area's strategy is focused on a high proportion of functional sourcing and a high level of resource efficiency through deliveries involving networking teams from several countries.

About Product Information

The business area's approximately 800 employees provide complete product information solutions, with the primary focus on customers' aftermarket business. The business area's offerings supports the use and management of products and systems throughout the product life cycle: from sales and marketing to installation, maintenance, diagnostics, repairs, as well as training service staff.

Product Information has offices in Sweden, the UK, Hungary, Germany and China. Operations mainly focus on the engineering, automotive/mobility, telecom & IT, energy and medtech sectors. Customers include ABB, AGCO, Alstom, Baxter, Lynk & Co, ESAB, Jaguar Land Rover, Saab, Siemens, London Electric Vehicle Company, Logisnext and Volvo Cars.

Group CONDENSED FINANCIAL STATEMENTS

Income statement

Jul-Sep Jan-Sep Jan-Dec
mSEK Note 2021 2020 2021 2020 2020
Net sales 1 370.9 334.5 1,234.5 1,226.2 1,627.0
Purchase of goods and services -55.3 -55.8 -182.9 -199.9 -265.1
Other external operating expenses -24.1 -24.5 -69.2 -71.4 -93.2
Staff costs -246.9 -213.0 -828.6 -834.8 -1,087.2
Operating profit before depreciation/amortisation 44.6 41.2 153.8 120.1 181.5
Amortisation of intangible assets -0.8 -0.8 -2.4 -2.4 -3.3
Depreciation of tangible fixed assets -2.3 -2.2 -6.9 -6.9 -9.1
Depreciation of right-of-use assets -8.2 -9.8 -25.6 -29.4 -39.1
Operating profit 33.3 28.4 118.9 81.4 130.0
Net financial items -1.1 -0.8 -3.5 -3.6 -5.2
Profit before tax 32.2 27.6 115.4 77.8 124.8
Tax -7.5 -6.4 -26.6 -17.9 -25.0
Profit after tax 24.7 21.2 88.8 59.9 99.8
Profit attributable to:
Parent company's shareholders 24.7 21.2 88.8 59.9 99.8
Earnings per share before dilution (SEK) 1.41 1.22 5.09 3.45 5.75
Earnings per share after dilution (SEK) 1.41 1.21 5.06 3.41 5.70
No. of working days in period 66 66 187 187 250

Statement of comprehensive income

Jul-Sep Jan-Sep
mSEK 2021 2020 2021 2020 2020
Profit after tax 24.7 21.2 88.8 59.9 99.8
Items that can be reclassified as profit or loss
Translation differences for the period -1.2 -2.6 6.0 -19.2 -23.2
Total other comprehensive income 23.5 18.6 94.8 40.7 -23.2
Total comprehensive income for the period 23.5 18.6 94.8 40.7 76.6

Balance sheet

30 Sep 31 Dec
mSEK 2021 2020 2020
Assets
Intangible assets, goodwill 451.4 369.3 367.3
Other intangible assets 5.6 8.5 8.0
Tangible fixed assets 21.7 25.4 23.6
Right-of-use assets 98.8 120.5 115.5
Financial assets 5.6 2.8 10.2
Accounts receivable 224.4 198.1 273.9
Accrued non-invoiced income 166.9 167.2 124.1
Other current assets 48.2 38.2 42.4
Cash and cash equivalents 220.5 186.0 199.1
Total assets 1,243.1 1,116.0 1,164.1
Shareholders' equity and liabilities
Shareholders' equity 746.6 661.6 697.8
Non-current lease liabilities 65.3 86.7 82.8
Non-current contingent considerations 19.0 - -
Deferred tax liabilities 73.4 59.8 51.0
Accounts payable 38.6 35.6 49.0
Current lease liabilities 33.3 32.3 31.8
Current contingent considerations 13.0 - -
Non-accrued invoiced income 14.7 12.8 24.2
Other non interest-bearing current liabilities 239.2 227.2 227.5
Total shareholders' equity and liabilities 1,243.1 1,116.0 1,164.1

Change in shareholders' equity

30 Sep 31 Dec
mSEK 2021 2020 2020
Shareholders' equity at the start of the period 697.8 620.1 620.1
Total comprehensive income 94.8 40.7 76.6
Acquisition consideration own shares 5.0 - -
Share-based remuneration 1.4 0.8 1.1
Shareholder dividend -52.4 - -
Shareholders' equity at the end of the period 746.6 661.6 697.8

Net cash

30 Sep 31 Dec
mSEK 2021 2020 2020
Cash and cash equivalents 220.5 186.0 199.1
Contingent considerations -32.0 - -
Net cash 188.5 186.0 199.1

Capital employed

30 Sep
mSEK 2021 2020 2020
Total assets 1,243.1 1,116.0 1,164.1
Deferred tax liabilities -73.4 -59.8 -51.0
Accounts payable -38.6 -35.6 -49.0
Non-accrued invoiced income -14.7 -12.8 -24.2
Other non interest-bearing liabilities -239.2 -227.2 -227.5
Total capital employed 877.2 780.6 812.4
Average capital employed 844.2 763.0 783.3

Cash flow statement

Jul-Sep Jan-Sep Jan-Dec
mSEK Note 2021 2020 2021 2020 2020
Cash flow from current activities
before change in working capital 43.2 39.4 139.3 96.6 146.0
Change in working capital 11.2 5.7 9.6 116.7 101.9
Cash flow from current activities 54.4 45.1 148.9 213.3 247.9
Investments -1.1 -1.2 -4.6 -4.9 -6.8
Acquisition of subsidiaries 2 -1.2 -5.0 -48.4 -48.1 -48.1
Investment in associated companies - - - - -11.3
Divestment of subsidiaries - - - - 3.1
Divestment of fixed assets - 0.2 - 0.3 0.2
Cash flow from investment activities -2.3 -6.0 -53.0 -52.7 -62.9
Repayment of lease liabilities -8.6 -9.7 -25.1 -28.1 -37.3
Shareholder dividend -52.4 - -52.4 - -
Cash flow from financing activities -61.0 -9.7 -77.5 -28.1 -37.3
Cash flow for the period -8.9 29.4 18.4 132.5 147.7
Cash and cash equivalents at the start of the period 229.7 157.6 199.1 63.0 63.0
Translation differences -0.3 -1.0 3.0 -9.5 -11.6
Cash and cash equivalents at the end of the period 220.5 186.0 220.5 186.0 199.1

Change in net cash

Jul-Sep Jan-Sep Jan-Dec
mSEK 2021 2020 2021 2020 2020
Opening balance 198.0 157.6 199.1 63.0 63.0
Cash flow from current activities 54.4 45.1 148.9 213.3 247.9
Net investments -1.1 -1.0 -4.6 -4.6 -6.6
Acquisition of subsidiaries -1.2 -5.0 -48.4 -48.1 -48.1
Contingent considerations -0.3 - -32.0 - -
Investment in associated companies - - - - -11.3
Divestment of subsidiaries - - - - 3.1
Shareholder dividend -52.4 - -52.4 - -
Repayment of lease liabilities -8.6 -9.7 -25.1 -28.1 -37.3
Translation differences -0.3 -1.0 3.0 -9.5 -11.6
Closing balance 188.5 186.0 188.5 186.0 199.1

Quarterly information by Business Area

2019 2020 2021
Q1 Q2 Q3 Q4 2019 Q1 Q2 Q3 Q4 2020 Q1 Q2 Q3
Revenue (mSEK)
Engineering & Digital
Services 348.8 340.1 287.4 350.2 1,326.5 337.3 256.7 207.1 250.6 1,051.7 260.2 285.6 231.0
Product Information 134.5 136.0 124.1 141.2 535.8 155.2 144.8 127.2 151.3 578.5 159.5 160.2 140.4
Group items/
eliminations -0.1 -0.1 -1.3 -2.6 -4.1 -1.2 -1.1 0.2 -1.1 -3.2 -1.3 -0.6 -0.5
Total 483.2 476.0 410.2 488.8 1,858.2 491.3 400.4 334.5 400.8 1,627.0 418.4 445.2 370.9
Operating profit (mSEK)
Engineering & Digital
Services 34.1 12.5 22.6 38.1 107.3 31.0 -15.7 10.0 30.6 55.9 26.0 25.5 18.4
Product Information 13.0 9.1 13.4 14.9 50.4 24.6 22.2 19.5 22.5 88.8 26.4 22.1 20.0
Group items/
eliminations -3.2 -4.5 -4.2 -4.0 -15.9 -5.4 -3.7 -1.1 -4.5 -14.7 -6.5 -7.9 -5.1
Total 43.9 17.1 31.8 49.0 141.8 50.2 2.8 28.4 48.6 130.0 45.9 39.7 33.3
Operating margin (%)
Engineering & Digital
Services 9.8 3.7 7.9 10.9 8.1 9.2 -6.1 4.8 12.2 5.3 10.0 8.9 8.0
Product Information 9.7 6.7 10.8 10.6 9.4 15.9 15.3 15.3 14.9 15.4 16.6 13.8 14.2
Total 9.1 3.6 7.8 10.0 7.6 10.2 0.7 8.5 12.1 8.0 11.0 8.9 9.0
Number of employees
Engineering & Digital
Services 1,421 1,440 1,498 1,528 1,528 1,489 1,296 1,253 1,039 1,039 1,108 1,213 1,181
Product Information 722 728 737 734 734 778 764 763 782 782 790 803 808
Total 2,143 2,168 2,235 2,262 2,262 2,267 2,060 2,016 1,821 1,821 1,898 2,016 1,989
Number of working days 63 58 66 62 249 63 58 66 63 250 62 59 66

Definitions

Return on shareholders' equity

Profit for the period after tax (RTM) divided by the average shareholders' equity.

Return on operating capital

Operating profit (RTM) divided by the average operating capital.

Return on capital employed

Profit before tax plus financial costs (RTM) divided by the average capital employed.

EBITA margin

Operating profit before amortisation as a percentage of net sales.

EBITDA margin

Operating profit before amortisation/depreciation as a percentage of net sales.

Shareholders' equity per share before dilution

Shareholders' equity divided by the number of shares at end of the period excluding shares held as own shares by the parent company.

Shareholders' equity per share after dilution

Shareholders' equity divided by the number of shares at end of the period adjusted for the dilution effect on potential shares.

Cash flow per share

Cash flow from current activities divided

by the weighted average number of outstanding shares adjusted for the dilution effect on potential shares.

Net cash/net debt

Cash and cash equivalents and interestbearing receivables with deductions for interest-bearing provisions and liabilities, excluding lease liabilities.

Sales growth (total)

Change in sales during the period expressed as a percentage of sales during the year-earlier period.

Operating capital

Capital employed minus cash and cash equivalents.

Organic growth

Year-on-year increase in net sales adjusted for currency effects, acquisitions and divestments.

Earnings per share (EPS) before dilution

Profit/loss after tax attributable to the parent company's owners divided by the average number of outstanding ordinary shares excluding shares held as own shares by the parent company.

Earnings per share (EPS) after dilution

Profit/loss after tax attributable to the parent company's owners divided by the average number of outstanding shares adjusted for the dilution effect of potential shares.

RTM

Rolling twelve months.

Operating margin (EBIT)

Operating result as a percentage of net sales.

Operating result before amortisation (EBITA)

Operating result plus amortisation of intangible assets.

Operating result before amortisation/ depreciation (EBITDA)

Operating result plus amortisation/ depreciation of intangible assets, tangible assets and right-of-use assets.

Net debt/EBITDA ratio

Net debt divided by EBITDA (RTM). Excluding impact of IFRS 16, meaning net debt excluding lease liability and EBITDA adjusted so the total lease cost is charged to EBITDA.

Equity/assets ratio

Shareholders' equity as a percentage of the balance sheet total.

Capital employed

The balance sheet total minus non interest-bearing provisions and liabilities.

Profit margin

Profit before tax as a percentage of net sales.

Parent company CONDENSED FINANCIAL STATEMENTS

Income statement

Jul-Sep Jan-Sep Jan-Dec
mSEK 2021 2020 2021 2020 2020
Net sales 8.0 9.0 25.9 28.9 37.4
Other external operating expenses -2.9 -2.3 -8.5 -8.5 -10.8
Staff costs -6.8 -6.1 -24.6 -22.7 -32.1
Operating loss -1.7 0.6 -7.2 -2.3 -5.5
Net financial items* 21.2 0.7 20.8 41.9 41.7
Profit/loss after net financial items 19.5 1.3 13.6 39.6 36.2
Appropriations** - - - - -0.2
Profit/loss before tax 19.5 1.3 13.6 39.6 36.0
Tax 0.3 -0.3 1.5 0.5 0.5
Profit/loss for the period 19.8 1.0 15.1 40.1 36.5
* of which translation differences 0.3 0.3 0.3 -1.4 -1.5
of which dividend 21.0 - 21.0 42.0 42.0
** of which group contribution paid - - - - -0.2

Statement of comprehensive income

Jul-Sep Jan-Sep Jan-Dec
mSEK 2021 2020 2021 2020 2020
Profit/loss for the period 19.8 1.0 15.1 40.1 36.5
Other comprehensive income - - - - -
Total comprehensive income for the period 19.8 1.0 15.1 40.1 36.5

Balance sheet

30 Sep 31 Dec
mSEK 2021 2020 2020
Assets
Financial fixed assets 228.2 235.5 235.5
Current assets 128.5 185.1 157.2
Cash and cash equivalents 154.7 143.1 153.4
Total assets 511.4 563.7 546.1
Shareholders' equity and liabilities
Shareholders' equity 355.0 390.7 387.1
Untaxed reserves 56.6 56.6 56.6
Non interest-bearing current liabilitities 99.8 116.4 102.4
Total shareholders' equity and liabilities 511.4 563.7 546.1

Note 1 DISTRIBUTION OF NET SALES

mSEK Engineering & Digital
Product Information
Services
Group
Jul-Sep 2021 2020 2021 2020 2021 2020
Distribution per country
Sweden 175.6 154.0 83.7 74.5 259.3 228.5
Norway 26.1 25.8 0.2 0.1 26.3 25.9
Brazil 23.4 15.8 - - 23.4 15.8
UK 3.9 5.6 16.1 15.7 20.0 21.3
Germany 0.7 0.7 13.6 13.4 14.3 14.1
Other 1.3 5.2 26.8 23.5 28.1 28.7
Eliminations - - - - -0.5 0.2
Total 231.0 207.1 140.4 127.2 370.9 334.5
Distribution per industry
Automotive/mobility 85.5 80.2 36.0 32.0 121.5 112.2
Industry 64.0 58.6 51.6 43.1 115.6 101.7
Life Science 41.2 36.5 3.4 2.9 44.6 39.4
Telecom & IT 0.3 1.4 37.7 34.9 38.0 36.3
Energy 27.0 21.9 3.0 3.0 30.0 24.9
Public sector & other 13.0 8.5 8.7 11.3 21.7 19.8
Eliminations - - - - -0.5 0.2
Total 231.0 207.1 140.4 127.2 370.9 334.5
mSEK
Engineering & Digital
Services
Product Information Group
Jan-Sep 2021 2020 2021 2020 2021 2020
Distribution per country
Sweden 598.6 605.9 287.4 255.9 886.0 861.8
Norway 97.7 87.2 0.9 0.2 98.6 87.4
Brazil 63.1 59.4 - - 63.1 59.4
UK 11.9 28.2 50.2 56.3 62.1 84.5
Germany 2.2 1.8 43.2 45.3 45.4 47.1
Other 3.3 18.6 78.4 69.5 81.7 88.1
Eliminations - - - - -2.4 -2.1
Total 776.8 801.1 460.1 427.2 1,234.5 1,226.2
Distribution per industry
Automotive/mobility 269.8 318.5 120.2 120.3 390.0 438.8
Industry 215.0 246.7 163.1 147.5 378.1 394.2
Life Science 147.9 115.3 12.8 9.0 160.7 124.3
Telecom & IT 8.3 8.0 111.7 105.2 120.0 113.2
Energy 80.2 77.4 10.5 11.3 90.7 88.7
Public sector & other 55.6 35.2 41.8 33.9 97.4 69.1
Eliminations - - - - -2.4 -2.1
Total 776.8 801.1 460.1 427.2 1,234.5 1,226.2

Note 2 ACQUISITIONS

In May, Semcon acquired 100 per cent of the shares in Squeed AB, with its registered office in Göteborg, Sweden. Squeed has a strong position in software development and agile change management which complements Semcon's digital offering, adds new sectors and broadens the Group's customer portfolio.

Squeed's net sales for the January–September 2021 period amounted to SEK 81.6 million and operating profit to SEK 9.7 million. Consolidation takes place from May and net sales for the holding period amounted to SEK 43.2 million and operating profit to SEK 4.8 million.

The purchase price for 100 per cent of the shares, on a cash and debt-free basis and before adjustment for normalised working capital, initially amounted to SEK 61 million, of

Acquired net assets on the date of acquisition*

mSEK

a maximum of SEK 39 million if the operating profit exceeds certain benchmark levels during 2021-2023. The cash portion of the purchase price was financed using available funds in Semcon. The share portion was met using existing holdings of own shares. The purchase price, including earn-outs, was measured at fair value at the date of transfer. External acquisition-related costs are recog-

nised in operating profit and total SEK 0.5 million. Semcon expects the acquisition to have a positive impact on earnings per share in 2021.

which SEK 56 million was paid in cash and SEK 5 million was paid in the form of 42,585 shares in Semcon. In addition, earn-outs may amount to

Tangible fixed assets 0.3
Financial assets 0.2
Current assets 25.7
Cash and cash equivalents 28.9
Deferred tax liabilities -0.7
Current liabilities -23.4
Net assets and liabilities 31.0
Intangible assets, goodwill 82.9
Contingent considerations -31.6
Consideration own shares -5.0
Total purchase price 77.3
Less cash and cash equivalents in acquired companies -28.9
Impact on consolidated cash and cash equivalents 48.4

* based on preliminary acquisition analyses.

The analysis of the acquisition of Squeed found that the purchase price was larger than the carrying amount of net assets, and therefore gave rise to goodwill. In the acquisition of a consultancy firm, the main item acquired consists of human capital in the form of employee expertise, which is why the acquired companies' intangible assets have been assigned to goodwill.

AUDITOR'S REVIEW REPORT

Semcon AB (publ) corporate identity number 556539-9549

Introduction

We have reviewed the condensed interim report for Semcon AB (publ) as at September 30, 2021 and for the nine months period then ended. The Board of Directors and the Managing Director are responsible for the preparation and presentation of this interim report in accordance with IAS 34 and the Swedish Annual Accounts Act. Our responsibility is to express a conclusion on this interim report based on our review.

Scope of review

We conducted our review in accordance with the International Standard on Review Engagements, ISRE 2410 Review of Interim Financial Statements Performed by the Independent Auditor of the Entity. A review consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with International Standards on

Auditing and other generally accepted auditing standards in Sweden.

The procedures performed in a review do not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

Conclusion

Based on our review, nothing has come to our attention that causes us to believe that the interim report is not prepared, in all material respects, in accordance with IAS 34 and the Swedish Annual Accounts Act regarding the Group, and in accordance with the Swedish Annual Accounts Act regarding the Parent Company.

Gothenburg, October 19 2021 Ernst & Young AB

Andreas Mast Authorised Public Accountant

SEMCON'S MISSION

To turn technology into excellent user experiences.

FINANCIAL CALENDAR

Year-end report 2021 Interim report January-March 2022 Annual General Meeting 2022 Interim report January-June 2022 Interim report January-September 2022 Year-end report 2022

9 February 2022, at 08.00 29 April 2022, at 08:00 29 April 2022 19 July 2022, at 08:00 26 October 2022, at 08:00 8 February 2023, at 08:00

Telephone conference and audio cast

Today, 19 October at 10:00 a.m. CET, investors, analysts and media are invited to a conference call on the interim report January-September 2021. President and CEO Markus Granlund and CFO Björn Strömberg will present the report and host a Q&A session.

For more information about the presentation or to access the on demand version, please visit www.semcon.com/investor-relations.

CONTACT INFORMATION

Contact persons Markus Granlund, President and CEO Semcon AB, +46 31-721 03 06 Björn Strömberg, CFO Semcon AB, +46 31-721 03 06 Contact information Semcon AB (publ) 417 80 Göteborg, Sweden Visiting address: Lindholmsallén 2 417 80 Göteborg, Sweden Phone: +46 31-721 00 00 www.semcon.com

Göteborg 19 October, 2021 Semcon AB (publ) Co.reg.no 556539-9549 Markus Granlund, President and CEO

This report has been subject to a review by the company's auditors.

This is a translation of the Swedish original of the Interim report January-September 2021. In the event of inconsistency or discrepancy, the Swedish version shall prevail.

This information is such information as Semcon AB (publ) is obliged to make public pursuant to the EU Market Abuse Regulation. The information was submitted for publication, through the agency of the contact person set out above, at 08.00 a.m. CET on 19 October 2021.

Semcon is an international technology company. We turn technology into excellent user experiences by combining digital edge and engineering expertise. With diverse multi-disciplinary teams we add new perspectives creating sustainable and competitive businesses. Regardless if you aim to recharge a current product or service, reinvent new technology or reimagine future needs, our focus is always on human needs and behaviour in order to develop solutions with the clearest benefits to people and our planet. By combining our 40 years of advanced engineering, strategic innovation, digital services and product information solutions, we drive transformation in a wide range of industries with about 2,000 dedicated employees based in seven different countries. Read more on semcon.com.

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