AI Terminal

MODULE: AI_ANALYST
Interactive Q&A, Risk Assessment, Summarization
MODULE: DATA_EXTRACT
Excel Export, XBRL Parsing, Table Digitization
MODULE: PEER_COMP
Sector Benchmarking, Sentiment Analysis
SYSTEM ACCESS LOCKED
Authenticate / Register Log In

Semcon

Earnings Release Feb 9, 2022

3196_10-k_2022-02-09_c0f1193c-da96-461b-a548-9370b8132caf.pdf

Earnings Release

Open in Viewer

Opens in native device viewer

Year-end report 2021

CONTINUED DOUBLE-DIGIT GROWTH AND RECORD PROFITABILITY.

Fourth quarter

  • Net sales of SEK 477 million (401), up 19%
  • Operating profit amounted to SEK 56 million (49), yielding an operating margin of 11.8% (12.1)
  • Profit after tax amounted to SEK 44 million (40)
  • Earnings per share (EPS) after dilution amounted to SEK 2.50 (2.28)

January-December

  • Net sales of SEK 1,711 million (1,627), up 5%
  • Operating profit amounted to SEK 175 million (130), yielding an operating margin of 10.2% (8.0)

Semcon Year-end report 2021

  • Profit after tax amounted to SEK 133 million (100)
  • Earnings per share (EPS) after dilution amounted to SEK 7.57 (5.70)
  • Net cash excluding lease liabilities amounted to SEK 214 million (199)
  • The Board of Directors proposes a dividend of SEK 4.00 (3.00) per share

Comment from CEO Markus Granlund

CONTINUED DOUBLE-DIGIT GROWTH AND RECORD PROFITABILITY

The fourth quarter was a new show of strength for the business and for the third consecutive quarter we reported double-digit sales growth. The growth is based on healthy organic development, where we are well-positioned to meet trends such as sustainability and digitalisation, combined with acquisitions. Concurrently, each business area noted a record level of profitability for the quarter – and we have achieved our financial objective for the full year. As a next step following the decision to separate the Product Information business area, the Board of Directors has resolved to initiate preparations for a listing of the business area. The intention is to propose a Lex Asea distribution and subsequent listing during the fourth quarter of 2022. For 2021, the Board of Directors proposes a dividend of SEK 4.00 per share, which leaves room for further acquisitions.

Strategic shift yields results

Many industries are investing in new technology and innovative solutions, in part as a growing number of companies are setting new, ambitious sustainability targets. To achieve these targets, many of them need additional expertise in product, production development and digital aftersales solutions. During the fourth quarter, the Group reported sales of SEK 477 million (401), corresponding to an increase of 19 per cent compared with the same period of 2020, of which organic growth was 8 per cent. Sales for the full year amounted to SEK 1,711 million (1,627) and growth to 5 per cent.

The third consecutive quarter

I am pleased that our strategic shift in the offering and industry diversification has continued successfully during the year. The shift accelerated due to the swift measures introduced at the onset of the pandemic in spring 2020, which offered us an excellent position when the market situation improved in 2021.

Several quarters of growth in line with our financial objectives reflect the strong momentum we have in our operations.

Operating profit for the quarter amounted to SEK 56 million (49) and for the full-year to SEK 175 million (130), yielding an operating margin of 11.8 per cent (12.1) and 10.2 per cent (8.0), respectively. I am proud to note that we improved profitability in 2021 by more than two percentage points and reported a new record for the full-year. This means we have already in the first year achieved the higher profitability target set by the Board of Directors at the beginning of 2021.

Our strategic shift also has a positive impact on profitability, in part as our contribution moves higher up in the customers' value chain. In addition to strategic solutions in, for example, electrification and automation, the shift also includes an expanded offering in digitalisation and learning. Part of the profitability improvement is due to lower costs as a result of remote working, but I can see that our new, flexible working methods, which were formalised during the year through a new company policy, mean we will retain a lower

cost level compared with before the pandemic. Cash generation was strong for the quarter and, after paying for the two most recent acquisitions, we end the year with net cash of more than SEK 200 million.

High demand and record operating margins

The Product Information business area reported organic growth of 11 per cent for the quarter, which reflects healthy demand for both digital product information and digital learning as well as positive effects of completed projects. Operating margin was 16.5 per cent (14.9), which is the highest margin reported by the business area for a single quarter. Profitability was highly favourable in all markets and was positively impacted by high productivity, which was partly a result of our successful multi-site strategy and lower cost levels due to remote working. I am impressed by the positive growth trend and the margin improvements made in the business area in recent years – and note that for the second consecutive full year the business area has reported an operating margin exceeding 15 per cent.

Demand was also high for services in Engineering & Digital Services (EDS), which grew by 24 per cent during the quarter, of which 8 per cent organically. It is gratifying to see that we, despite a mobile labour market for engineers and system developers, are attracting many new talented employees. The November employee survey provided confirmation that Semcon's employees enjoy their work, as our employee Net Promoter Score (those who would recommend Semcon as an employer) increased to a new high for EDS and the Group. It is inspiring to work at a company that helps to make the solutions of the future, such as the project with Ortoma where we are providing support in the development of AI-based software for efficient healthcare. Operating margin for the business area was a record 13.3 per cent (12.2) for the quarter and 10.2 per cent (5.3) for the full-year, driven by healthy demand and a high level of efficiency in operations. Acquisitions concluded and the divestment of Yeti Move also made a positive contribution to profit for the quarter. I am proud of the fantastic projects and the team effort made to achieve an operating margin for the business area of over 10 per cent for 2021.

We achieved the higher profitabil-

Three acquisitions in eight months

Last year, I wrote about our ambitions for new acquisitions and our updated financial objectives took this into account. During the fourth quarter, we acquired both the Swedish IT company Tedsys and, at year-end, Walkgrove in the UK, which strengthens our offering in professional digital learning. Together with the acquisition of Squeed in May, we have added three outstanding companies to Semcon in eight months, contributing annual sales of SEK 177 million. All of these additions possess expertise that complements our existing operations and develop our offering in digital and physical solutions. Our balance sheet is strong and we aim to continue to make further strategic acquisitions in 2022.

Preparations for split-up

Work to split Semcon's business areas into two separate companies is progressing as planned. The aim of the split is to increase focus on each separate business and to leverage growth opportunities in the best way possible. No material costs have been charged to earnings for the preparatory work to date.

The Semcon Board resolved – in parallel with the internal separation – to initiate preparations for a Lex Asea distribution and listing of the Product Information business area. The ambition is to conclude the separation in 2022 and the Board intends, assuming the circumstances at the time are deemed suitable, to propose the distribution and subsequent listing at a general meeting during the fourth quarter of 2022.

Exciting times ahead

In conclusion, 2021 was a show of strength when the business grew at the same time as we reported record profitability. The positive outlook combined with a new structure that underpins further growth mean I can see excellent opportunities for sustained long-term value creation.

In the short term, I expect a healthy market and continued good growth in the Group at the beginning of 2022. The Board of Directors proposes a dividend of SEK 4.00 per share, which is aligned with Semcon's dividend policy but also leaves cash funds available for further bolt on acquisitions. I am looking forward to the rest of the year, with exciting times ahead of us!

Göteborg, 9 February 2022

Markus Granlund,

President and CEO

Net sales and result Fourth quarter

Net sales amounted to SEK 477 million (401), corresponding to growth of 19 per cent. Organic growth amounted to 8 per cent. Sales to life science customers and the public sector, among others, displayed continued positive organic growth. The quarter included one extra working day compared with last year.

Operating profit amounted to SEK 56 million (49), yielding an operating margin of 11.8 per cent (12.1). Both business areas reported improved earnings as a result of higher sales and a changed industrial mix. Costs for Group items/eliminations increased during the quarter, due in part to extra costs for incentive schemes, investments in sustainability and the separation of the Product Information business area. Net financial items amounted to SEK -1 million (-2), yielding profit before tax of SEK 55 million (47). Income tax for the quarter amounted to SEK -11 million (-7). Profit after tax amounted to SEK 44 million (40) and earnings per share after dilution totalled SEK 2.50 (2.28).

January-December

Net sales amounted to SEK 1,711 million (1,627), entailing growth of 5 per cent. Organic growth amounted to 2 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

spring 2020. Sales to life science customers increased by 23 per cent during the year and to the public sector/other by 53 per cent. The year included one extra working day compared with last year.

Operating profit amounted to SEK 175 million (130), yielding an operating margin of 10.2 per cent (8.0). In the preceding year, the year'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 (-5), yielding profit before tax of SEK 171 million (125). Income tax for the year amounted to SEK -38 million (-25). Profit after tax amounted to SEK 133 million (100) and earnings per share after dilution totalled SEK 7.57 (5.70).

Financial position

Cash flow remained strong and from current activities was SEK 221 million (248). Investments in hardware, licenses, office supplies and equipment amounted to SEK 7 million (7). The Group's cash and cash equivalents amounted to SEK 254 million (186). In addition, the Group had non-utilised credit of SEK 250 million (250) as of 31 December. Shareholders' equity amounted to SEK 796 million (698) and the equity/assets ratio was 59 per cent (60). 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 214 million (199).

Semcon Year-end report 2021 4

Important events during the period Fourth quarter

• At the turn of the year, Semcon acquired the UK company Walkgrove, which will expand Semcon's leading offering in digital learning with a local presence in a new geographic market. For further information, see Note 2. • In December, Semcon divested its share of the

technology company Yeti Move to Husqvarna, but will continue to be an important development partner. The divestment had no material financial impact on the Group.

• In December, an automotive customer in the UK announced that as of the second quarter of 2022, it intends to begin producing, under its own management, most of the deliveries that are currently carried out by the Product Information business area. The relevant part of the assignment generated net sales of approximately GBP 3.7 million in 2021. The total impact on earnings (based on volumes in 2021) is estimated at GBP 0.8–1.1 million. The outlook in the UK remains favourable with opportunities to grow through both new customers and acquisitions.

• Semcon, as the sole supplier, has signed a new two-year framework agreement with Region Västmanland. The agreement can be extended for a further two years and covers services in medical technology equipment in connection with the construction of a new emergency hospital. • Semcon is collaborating with Norwegian company Hystar to develop new technology for hydrogen gas production that will increase the amount of hydrogen gas that can be produced through electrolysis.

• In October, Semcon acquired the Swedish IT company Tedsys AB, which will strengthen the Group's digital offering in southern Sweden with its expertise in system development. For further information, see Note 2.

January-September

• 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. For updated information about the process, see page 3. • 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 began 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.

Total sales growth (%)
Jan-Dec
2021 2020
Acquisition and divestment 5.3 2.2
Currency effects -2.3 -1.9
Organic growth 1.9 -12.7
Total 5.2 -12.4
No. of working days in Sweden
2020 2021 2022 2023
Q1 63 62 63 64
Q2 58 59 59 58
Q3 66 66 66 65
Q4 63 64 64 63
Total 250 251 252 250

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

• Semcon acquired the IT company Squeed, which strong position in software development and agile change management complements Semcon's digital offering, adds new sectors and broadens the Group's customer portfolio. For further information, see Note 2.

• 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 34 million (37) and relate to payment for intra-Group services. Profit/loss before tax amounted to SEK 82 million (36).

Employees

The number of employees on 31 December was 2,045 (1,821) and the number of employees in active service was 1,920 (1,746). In the respective business areas the head count is as follows: Engineering & Digital Services 1,232 (1,039) and Product Information 813 (782). 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 year-end report as in the latest Annual Report.

Acquisitions

During the year, the Engineering & Digital Services business area acquired the Swedish IT companies Squeed AB and Tedsys AB. At the turn of the year, the Product Information business area acquired the UK company Walkgrove, which is now expanding Semcon's leading offering in digital learning with a local presence in a new geographic market. For further information about the acquisitions, 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.

Transactions with related parties

In 2021, in addition to regular Board fees, consultancy fees of SEK 75,000 were also paid to Chair of the Board Eva Elmstedt.

Ownership structure

As of 31 December, Semcon had 5,530 shareholders (4,890), of whom 54.4 per cent (57.5) were registered in Sweden and 45.6 per cent (42.5) 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 572,585 (754,416) of the company's shares on December 31. The change in holding is attributable to the allocation of shares within the framework of the Performance-based share savings schemes 2017 and 2018 and part-payment of the Squeed and Tedsys acquisitions using own shares. For more information about this scheme, see note 9 in Semcon's 2020 Annual Report and for more information about the acquisitions of Squeed and Tedsys, 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 Com-

  • Mats Andersson, Nordea Investment Funds
  • Johan Hagberg

mittee, JCE Group AB

• Eva Elmstedt, Chair of Semcon, co-opted member

Annual General Meeting

Semcon's AGM will be held on Friday, 29 April 2022 in Göteborg. The record day is Thursday, 21 April. The interim report for January– March 2022 will be published on Friday, 29 April.

Share dividend

According to Semcon's dividend policy adopted by the Board of Directors in February 2021, approximately half of profit after tax over time is to be distributed to shareholders. The Board of Directors proposes a dividend of SEK 4.00 (3.00) per share, which represents 53 per cent (53) of earnings per share after dilution. The dividend proposed of SEK 4.00 per share corresponds to SEK 70 million (54). The record day is proposed as Tuesday, 3 May 2022.

Annual report

Semcon's 2021 Annual Report in English is expected to be available on Semcon's website in April. Shareholders who wish to receive a printed version of the Annual Report is welcome to order a copy on Semcon's website: semcon.com, by phone on +46 (0)31 721 00 00 or by e-mail fram [email protected]. The Annual Report will also be available from Semcon's head office, Lindholmsallén 2, Göteborg.

Events after the end of the period

No significant events occurred after the end of the period.

Jan-Dec
Key figures 2021 2020
Total sales growth (%) 5.2 -12.4
Organic sales growth (%) 1.9 -12.7
EBITDA margin (%) 13.0 11.2
EBITA margin (%) 10.4 8.2
Operating margin (%) 10.2 8.0
Profit margin (%) 10.0 7.7
Return on shareholders' equity (%) 17.7 15.2
Return on operating capital (%) 27.3 20.0
Return on capital employed (%) 20.2 16.7
Equity/assets ratio (%) 58.8 59.9
Number of employees at the end of the year 2,045 1,821
Jan-Dec
Key figures for the Semcon share 2021 2020
Earnings per share before dilution (SEK) 7.60 5.75
Earnings per share after dilution (SEK) 7.57 5.70
Shareholders' equity per share before dilution (SEK) 45.41 40.15
Shareholders' equity per share after dilution (SEK) 43.98 38.53
Share price/Shareholders' equity per share (times) 2.88 2.05
Cash flow per share (SEK) 12.20 13.69
Dividend (SEK) 4.00* 3.00
P/E ratio (times) 17 14
P/S ratio (times) 1.34 0.88
Share price at the end of the year (SEK) 126.80 79.00
Market cap at the end of the year (mSEK) 2,297 1,431
Number of shares at the end of the year with
the quotient value of SEK 1 (000) 18,113 18,113
Number of own shares at the end of the year (000) 573 731
Average number of shares (000) 18,113 18,113

* The Board of Director's proposal.

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 aquisitions of Squeed and Tedsys add digital edge and customers in new industries
  • Positive margin trend continues

Financial development

Financial development Oct-Dec Jan-Dec Share of Group
2021 2020 2021 2020 Net sales Jan-Dec 2021
Net sales (mSEK) 311.7 250.6 1,088.5 1,051.7
Total sales growth (%) 24.4 -28.4 3.5 -20.4
Organic growth (%) 7.8 -24.2 -1.5 -18.5 63%
Operating result (mSEK) 41.4 30.6 111.3 55.9 (65)
Operating margin (%) 13.3 12.2 10.2 5.3
No. of employees 1,232 1,039 1,232 1,039

The business area's net sales amounted to SEK 1,088 million (1,052), entailing growth of 3 per cent for the year, while growth for the fourth quarter was 24 per cent. Organic growth for the year amounted to -1 per cent and for the fourth quarter to 8 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 22 per cent for the year and to the public sector/other growth was 91 per cent.

Operating profit amounted to SEK 111 million (56), yielding an operating margin of 10.2 per cent (5.3). A changed industrial mix, higher productivity and lower costs contributed to the positive trend. Acquisitions and divestments 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 grants received reduced costs in the preceding year by SEK 26 million, of which SEK 4 million during the fourth 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. Customers include AstraZeneca, CEVT, Dentsply, Epiroc, Getinge, Husqvarna, Kongsberg Group, Powercell, Siemens, Trafikverket, Traton Group, Vattenfall, Volvo Cars Group and Volvo Group.

Product Information

• High demand for digital aftersales solutions, organic growth of 11 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

Oct-Dec Jan-Dec
2021 2020 2021 2020
Net sales (mSEK) 167.9 151.3 628.0 578.5
Total sales growth (%) 11.0 7.2 8.6 8.0
Organic growth (%) 10.5 -0.3 8.3 1.6
Operating result (mSEK) 27.7 22.5 96.2 88.8
Operating margin (%) 16.5 14.9 15.3 15.4
No. of employees 813 782 813 782

Share of Group Net sales Jan-Dec 2021

The business area's net sales amounted to SEK 628 million (579) and sales growth and organic growth were 9 per cent and 8 per cent, respectively, for the year. Growth was favourable, particularly in Sweden, driven by healthy demand from industrial customers, among other sectors. Sales growth and organic growth for the business area were 11 per cent for the fourth quarter, driven by such factors as high demand for digital learning and positive effects of completed projects.

Operating profit amounted to SEK 96 million (89), yielding an operating margin of 15.3 per cent (15.3). 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 12 million, of which SEK 1 million during the fourth 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, known as multi-site operations.

About Product Information

The business area's approximately 800 employees provide complete product information solutions and digital learning experiences, with the primary focus on customers' aftersales 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. Customers include ABB, AGCO, Alstom, Baxter, Lynk & Co, Jaguar Land Rover, Knorr Bremse, Siemens, London Electric Vehicle Company, Polestar, SAP, Swedish National Board of Health and Welfare and Volvo Cars.

Group CONDENSED FINANCIAL STATEMENTS

Income statement

Oct-Dec Jan-Dec
mSEK Note 2021 2020 2021 2020
Net sales 1 476.8 400.8 1,711.3 1,627.0
Purchase of goods and services -79.6 -65.2 -262.5 -265.1
Other external operating expenses -20.4 -21.8 -89.6 -93.2
Staff costs -308.8 -252.4 -1,137.4 -1,087.2
Operating profit before depreciation/amortisation 68.0 61.4 221.8 181.5
Amortisation of intangible assets -0.8 -0.9 -3.2 -3.3
Depreciation of tangible fixed assets -2.5 -2.2 -9.4 -9.1
Depreciation of right-of-use assets -8.5 -9.7 -34.1 -39.1
Operating profit 56.2 48.6 175.1 130.0
Net financial items -0.8 -1.6 -4.3 -5.2
Profit before tax 55.4 47.0 170.8 124.8
Tax -11.4 -7.1 -38.0 -25.0
Profit after tax 44.0 39.9 132.8 99.8
Profit attributable to:
Parent company's shareholders 44.0 39.9 132.8 99.8
Earnings per share before dilution (SEK) 2.51 2.30 7.60 5.75
Earnings per share after dilution (SEK) 2.50 2.28 7.57 5.70
No. of working days in period 64 63 251 250

Statement of comprehensive income

Oct-Dec Jan-Dec
mSEK 2021 2020 2021 2020
Profit after tax 44.0 39.9 132.8 99.8
Items that can be reclassified as profit or loss
Translation differences for the period 1.4 -4.0 7.4 -23.2
Total other comprehensive income 1.4 -4.0 7.4 -23.2
Total comprehensive income for the period 45.4 35.9 140.2 76.6

Balance sheet

31 Dec
mSEK 2021 2020
Assets
Intangible assets, goodwill 497.7 367.3
Other intangible assets 5.0 8.0
Tangible fixed assets 22.9 23.6
Right-of-use assets 91.1 115.5
Financial assets 3.1 10.2
Accounts receivable 313.4 273.9
Accrued non-invoiced income 123.5 124.1
Other current assets 44.4 42.4
Cash and cash equivalents 254.1 199.1
Total assets 1,355.2 1,164.1
Shareholders' equity and liabilities
Shareholders' equity 796.5 697.8
Non-current lease liabilities 57.5 82.8
Non-current contingent considerations 24.1 -
Deferred tax liabilities 49.6 51.0
Accounts payable 65.5 49.0
Current lease liabilities 33.6 31.8
Current contingent considerations 16.1 -
Non-accrued invoiced income 18.3 24.2
Other non interest-bearing current liabilities 294.0 227.5
Total shareholders' equity and liabilities 1,355.2 1,164.1

Change in shareholders' equity

31 Dec
mSEK 2021 2020
Shareholders' equity at the start of the period 697.8 620.1
Total comprehensive income 140.2 76.6
Acquisition consideration own shares 9.0 -
Share-based remuneration 1.9 1.1
Shareholder dividend -52.4 -
Shareholders' equity at the end of the period 796.5 697.8

Net cash

31 Dec
mSEK 2021 2020
Cash and cash equivalents 254.1 199.1
Contingent considerations -40.2 -
Net cash 213.9 199.1

Capital employed

31 Dec
mSEK 2021 2020
Total assets 1,355.2 1,164.1
Deferred tax liabilities -49.6 -51.0
Accounts payable -65.5 -49.0
Non-accrued invoiced income -18.3 -24.2
Other non interest-bearing liabilities -294.0 -227.5
Total capital employed 927.8 812.4
Average capital employed 873.7 783.3

Cash flow statement

Oct-Dec Jan-Dec
mSEK Note 2021 2020 2021 2020
Cash flow from current activities
before change in working capital 54.9 49.4 194.2 146.0
Change in working capital 17.9 -14.8 26.8 101.9
Cash flow from current activities 72.1 34.6 221.0 247.9
Investments -2.6 -1.9 -7.2 -6.8
Acquisition of subsidiaries 2 -39.4 - -87.8 -48.1
Divestment/Investment in associated companies 11.5 -11.3 11.5 -11.3
Divestment of subsidiaries - 3.1 - 3.1
Divestment of fixed assets - -0.1 - 0.2
Cash flow from investment activities -30.5 -10.2 -83.5 -62.9
Repayment of lease liabilities -8.1 -9.2 -33.2 -37.3
Shareholder dividend - - -52.4 -
Cash flow from financing activities -8.1 -9.2 -85.6 -37.3
Cash flow for the period 33.5 15.2 51.9 147.7
Cash and cash equivalents at the start of the period 220.5 186.0 199.1 63.0
Translation differences 0.1 -2.1 3.1 -11.6
Cash and cash equivalents at the end of the period 254.1 199.1 254.1 199.1

Change in net cash

Oct-Dec Jan-Dec
2021 2020 2021 2020
188.5 186.0 199.1 63.0
72.1 34.6 221.0 247.9
-2.6 -2.0 -7.2 -6.6
-39.4 - -87.8 -48.1
-8.2 - -40.2 -
11.5 -11.3 11.5 -11.3
- 3.1 - 3.1
- - -52.4 -
-8.1 -9.2 -33.2 -37.3
0.1 -2.1 3.1 -11.6
213.9 199.1 213.9 199.1

Quarterly information by Business Area

2019 2020 2021
Q1 Q2 Q3 Q4 2019 Q1 Q2 Q3 Q4 2020 Q1 Q2 Q3 Q4 2021
Revenue (mSEK)
Engineering & Digital
Services 348.8 340.1 287.4 350.2 1,326.5 337.3 256.7 207.1 250.6 1,051.7 260.2 285.6 231.0 311.7 1,088.5
Product Information 134.5 136.0 124.1 141.2 535.8 155.2 144.8 127.2 151.3 578.5 159.5 160.2 140.4 167.9 628.0
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 -2.8 -5.2
Total 483.2 476.0 410.2 488.8 1,858.2 491.3 400.4 334.5 400.8 1,627.0 418.4 445.2 370.9 476.8 1,711.3
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 41.4 111.3
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 27.7 96.2
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 -12.9 -32.4
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 56.2 175.1
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 13.3 10.2
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 16.5 15.3
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 11.8 10.2
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 1,232 1,232
Product Information 722 728 737 734 734 778 764 763 782 782 790 803 808 813 813
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 2,045 2,045
Number of working days 63 58 66 62 249 63 58 66 63 250 62 59 66 64 251

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

Oct-Dec Jan-Dec
mSEK 2021 2020 2021 2020
Net sales 8.0 8.5 33.9 37.4
Other external operating expenses -4.0 -2.3 -12.5 -10.8
Staff costs -16.1 -9.4 -40.7 -32.1
Operating loss -12.1 -3.2 -19.3 -5.5
Net financial items* 0.2 -0.2 21.0 41.7
Profit/loss after net financial items -11.9 -3.4 1.7 36.2
Appropriations** 79.8 -0.2 79.8 -0.2
Profit/loss before tax 67.9 -3.6 81.5 36.0
Tax -14.7 - -13.2 0.5
Profit/loss for the period 53.2 -3.6 68.3 36.5
* of which translation differences 0.3 -0.1 0.6 -1.5
of which dividend - - 21.0 42.0
** of which group contribution paid - -0.2 - -0.2
of which group contribution received 92.7 - 92.7 -

Statement of comprehensive income

Oct-Dec Jan-Dec
mSEK 2021 2020 2021 2020
Profit/loss for the period 53.2 -3.6 68.3 36.5
Other comprehensive income - - - -
Total comprehensive income for the period 53.2 -3.6 68.3 36.5

Balance sheet

31 Dec
mSEK 2021 2020
Assets
Financial fixed assets 225.7 235.5
Current assets 166.4 157.2
Cash and cash equivalents 176.2 153.4
Total assets 568.3 546.1
Shareholders' equity and liabilities
Shareholders' equity 412.1 387.1
Untaxed reserves 69.4 56.6
Non interest-bearing current liabilitities 86.8 102.4
Total shareholders' equity and liabilities 568.3 546.1

Note 1 DISTRIBUTION OF NET SALES

mSEK Engineering & Digital
Services
Product Information Group
Oct-Dec 2021 2020 2021 2020 2021 2020
Distribution per country
Sweden 252.4 197.7 111.0 95.7 363.4 293.4
Norway 34.4 32.1 0.1 0.3 34.5 32.4
Brazil 19.8 13.4 - - 19.8 13.4
UK 3.4 4.1 16.1 17.3 19.5 21.4
Germany 0.8 0.6 17.0 14.0 17.8 14.6
Other 0.9 2.7 23.7 24.0 24.6 26.7
Eliminations - - - - -2.8 -1.1
Total 311.7 250.6 167.9 151.3 476.8 400.8
Distribution per industry
Automotive/mobility 103.0 86.4 45.0 38.3 148.0 124.7
Industry 80.6 72.5 55.5 51.0 136.1 123.5
Life Science 52.5 48.6 5.2 4.7 57.7 53.3
Telecom & IT 8.9 1.9 39.5 35.3 48.4 37.2
Energy 29.4 27.8 3.2 3.6 32.6 31.4
Public sector & other 37.3 13.4 19.5 18.4 56.8 31.8
Eliminations - - - - -2.8 -1.1
Total 311.7 250.6 167.9 151.3 476.8 400.8
mSEK Engineering & Digital
Product Information
Services
Group
Jan-Dec 2021 2020 2021 2020 2021 2020
Distribution per country
Sweden 851.0 803.6 398.4 351.6 1,249.4 1,155.2
Norway 132.1 119.3 1.0 0.5 133.1 119.8
Brazil 82.9 72.8 - - 82.9 72.8
UK 15.3 32.3 66.3 73.6 81.6 105.9
Germany 3.0 2.4 60.2 59.3 63.2 61.7
Other 4.2 21.3 102.1 93.5 106.3 114.8
Eliminations - - - - -5.2 -3.2
Total 1,088.5 1,051.7 628.0 578.5 1,711.3 1,627.0
Distribution per industry
Automotive/mobility 372.8 404.9 165.2 158.6 538.0 563.5
Industry 295.6 319.2 218.6 198.5 514.2 517.7
Life Science 200.4 163.9 18.0 13.7 218.4 177.6
Telecom & IT 17.2 9.9 151.2 140.5 168.4 150.4
Energy 109.6 105.2 13.7 14.9 123.3 120.1
Public sector & other 92.9 48.6 61.3 52.3 154.2 100.9
Eliminations - - - - -5.2 -3.2
Total 1,088.5 1,051.7 628.0 578.5 1,711.3 1,627.0

Note 2 ACQUISITIONS

Squeed

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. The company has about 90 employees and sales of SEK 108 million in 2021.

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 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 a maximum of SEK 39 million if the operating profit exceeds certain benchmark levels during 2021–2023. The cash portion was financed using available funds in Semcon while 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.

Acquired net assets on the date of acquisition mSEK

Tedsys

In October, Semcon acquired the Swedish IT company Tedsys AB, which will strengthen the Group's digital offering in southern Sweden with its expertise in system development. The company has about 50 employees and sales of SEK 52 million in 2021.

Walkgrove

At the turn of the year, the UK company Walkgrove was acquired, and is now expanding Semcon's leading offering in digital learning in a new geographic market. The company has about 20 employees and sales of GBP 1.4 million in 2021.

Contribution by acquisitions to Semcon

The acquisitions' net sales in 2021 amounted to SEK 177 million and operating profit to SEK 22 million. For the holding period, net sales amounted to SEK 85 million and operating profit to SEK 10 million. External acquisition-related costs are recognised in operating profit and total SEK 2 million.

Tangible fixed assets 0.9
Financial assets 0.2
Current assets 40.8
Cash and cash equivalents 30.8
Deferred tax liabilities -0.7
Current liabilities -34.2
Net assets and liabilities 37.8
Intangible assets, goodwill 129.1
Contingent considerations -39.4
Consideration own shares -9.0
Total purchase price 118.5
Less cash and cash equivalents in acquired companies -30.7
Impact on consolidated cash and cash equivalents 87.8

The analysis of the acquisitions 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.

SEMCON'S MISSION

To turn technology into excellent user experiences.

FINANCIAL CALENDAR

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

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, 9 February 2022 at 10:00 a.m. CET, investors, analysts and media are invited to a conference call on the Year-end report 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 9 February, 2022 Semcon AB (publ) Co.reg.no 556539-9549 Markus Granlund, President and CEO

This report has not been subject to a review by the company's auditors.

This is a translation of the Swedish original of the Year-end report 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 9 February 2022.

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.

Talk to a Data Expert

Have a question? We'll get back to you promptly.