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SmartCraft ASA

Annual Report Feb 23, 2022

3745_rns_2022-02-23_b2bc405a-e8bb-45bb-9237-e19eacb05e30.pdf

Annual Report

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Quarterly report - Q4 2021

SmartCraft ASA

Letter from the CEO3
About SmartCraft ASA 5
Q4 2021 in Brief6
Key figures6
Operational Development 7
Product and technology development8
Segments 9
Financial Review11
Cash flow 13
Financial position13
Share information 13
Risk factors 13
Outlook 14
Condensed Consolidated Financial Statements 15
Consolidated Statement of Comprehensive Income 15
Consolidated Statement of Financial Position16
Consolidated Statement of Changes in Equity18
Consolidated Cash Flow Statement19
Explanatory Notes to the Consolidated Financial Statements 20
Alternative Performance Measures (APMs) 21

Letter from the CEO

SmartCraft has now fi nished its fi rst year as a listed company. It has been an eventful year with the successful IPO process, the addition of HomeRun and Kvalitetskontroll to the SmartCraft family, as well as the good and continuing underlying development of the company. I am very pleased to report that we continue to build a strong momentum in the fourth quarter with an organic recurring revenue growth of 18% and a solid organic ARR growth of 17% compared to the fourth quarter 2020.

Profi table and sustainable growth is part of SmartCraft's DNA. The fourth quarter was another period with high profi t margins and strong cash fl ow. With a healthy cash position and no debt, we are in the position to continue to grab the opportunities the market off ers – both in terms of organic growth and targeted bolt-on acquisitions.

Our adjusted EBITDA margin in Q4 was 37%. In Q4 we have invested more in the development of new products and services that will drive future growth. From

proven history we know that SmartCraft has produced excellent return on investments in customer growth. This will continue, and already in early 2022 we see positive eff ects and increased organic growth from the development initiatives taken in the second half of 2021.

Regardless of any volatility and uncertainty in the fi nancial markets, we experience a continued and strong demand for our solutions. As a specialized Software-as-a-Service (SaaS) player within construction we have identifi ed a market opportunity of NOK 10.5 billion in the Nordics alone, and this market is growing by double digits annually.

"Our main focus is organic growth in the Nordics through upsell to existing customers, by winning new customers and by cross selling on our portfolios."

The demand for specialized SaaS construction is driven by several factors:

  • Shortage of skilled construction workers. Globally, the industry struggles to recruit personnel and the workforce is aging
  • Long tail of new projects and maintenance needs in the public and private sector. There is a high activity level of new construction projects and as existing buildings get older there is an increasing need for renovation
  • Increasing demand for digital documentation. Regulatory and public offi ces are increasingly demanding more documentation and that the documentation is available digitally. This trend is also true for the consumers who require more documentation and digital insight to new projects and renovation projects
  • Digitally maturing users and software. New employees in the construction workforce are younger and more used to digital tools. The software industry has also matured in the recent years and moved away from expensive on-premise software and hardware investments. As a result, customers can now buy construction SaaS solutions at an aff ordable price and download apps for their mobile devices.

We are well positioned with our solutions to help customers to increase their productivity and profi tability and we believe that construction companies that prioritize to digitalize and modernize their business processes will be the winners in this industry in the future.

We exited the fourth quarter with an annual recuring revenue (ARR) of NOK 267 million, which is 30% higher than last year. Total revenue for 2021 was NOK 271 million. In Q4 we saw a revenue growth of 38% ending the quarter at NOK 76 million. The revenue growth was driven by the acquisitions of Congrid (December 2020), HomeRun (May 2021) and Kvalitetskontroll (July 2021), and the continued focus on the Group's SaaS solutions resulting in organic growth in number of customers and revenue per customer, off set by eff ects of changes in currency rates. Like in Q3, the organic revenue growth in Q4 was 14%.

"In Q4 year-on-year organic recurring revenue growth was 18%, up from 17% in Q3 2021."

Our strategy is to continue to have a high proportion of recurring revenue. In Q4 year-on-year organic recurring revenue growth was 18%, up from 17% in Q3 2021. Like in Q3 2021, 96% of the revenue is recurring.

Our main focus is organic growth in the Nordics through upsell to existing customers, by winning new customers and by cross selling on our customer bases. Additionally, we are pursuing M&A opportunities both in existing and new geographies and are in dialogue with several companies. At the same time, we are patient - capital discipline is priority number one, and we will only pursue the right acquisition target at the right price.

Our medium-term targets of annual organic revenue growth of 15-20 percent and growing EBITDA margins due to scalability of the business stay fi rm.

2021 was an eventful year for SmartCraft with new solutions and people onboard from the two acquisitions in the fi nancial year and the acquisition of Congrid in December 2020. Additionally, the listing in June required new internal and external processes. With the business rhythm now in place and a tuned organization focusing on the same goals we stay very optimistic about capturing the future market opportunities.

4

Gustav Line CEO

About SmartCraft ASA

SmartCraft is a leading provider of mission-critical software to the construction industry. The Group enables construction companies to increase their productivity, reduce the administrative burden and make it easier to comply with the ever-evolving landscape of applicable laws and regulations aff ecting the construction industry. SmartCraft's vision is to become the leading provider of specialized digital solutions for construction companies in the Northwestern part of Europe.

SmartCraft's SaaS off erings are module-based and include comprehensive off erings of software solutions to (i) optimize project budgeting by enhancing sales and minimizing costs, (ii) enhance project execution by minimizing budget deviations and (iii) minimize project risk through full documentation and insight. SmartCraft's solutions are provided through six strong brands targeting various markets:

  • Cordel: One of the market leaders within the Heating, Water and Sanitation market, also strongly positioned within the electrician market in Norway;
  • Bygglet: One of the market leaders within the Small and Medium-sized Enterprises ("SME") general construction segment in Sweden;
  • EL-VIS: One of the market leaders within the electrician market in Sweden;
  • Congrid: One of the market leaders within the general construction market in Finland;
  • HomeRun: Finnish company with a project communication and management platform for housing projects, with great potential for cross sell on the Group customer bases and
  • Kvalitetskontroll (acquired in July): One of the market leaders in Norway of quality assurance, environment and health and safety (EHS) SaaS solution to SME companies in the construction industry.

We have a strong focus on cross group sales and sales in new regions in the Nordics. We believe the best decisions will be found by the people closest to the customers and together we have initiated many good cross group growth initiatives in the Group. In 2021, with a new CTO in place, we started several activities to align software development in the group

The SaaS solutions off ered by the Group are provided on a subscription basis. In general, after a 12 months nonterminable initial term, the customers' subscription turns evergreen where the subscription may be terminated by giving three months prior written notice. The Group has more than 11 000 customers and 115 000 users utilizing its software solutions.

Q4 2021 in Brief

  • Dec. 31, 2021 ARR NOK 266.8 million, 30% growth YoY (17% organic growth YoY)
  • 18% organic growth of recurring revenue
  • Adjusted EBITDA-margin 37%, diluted 3%-pts by companies acquired during the last 12 months
  • Stable and low churn at 6.1%

Development ARR per quarter (end of period, MNOK)

Key fi gures

Amounts in NOK (millions) Q4'21 Q4'20 FY'21 FY'20
Annual Recurring Revenue 266.8 204.6 266.8 204.6
Revenue 76.2 55.2 270.8 195.9
Adjusted EBITDA 28.0 22.9 108.5 80.9
Adjusted EBITDA-margin 36.8 % 41.4 % 40.1 % 41.3 %
Churn rate (Annualized / R12m) 6.1 % 6.0 % 6.3 % 5.7 %

Operational Development

SmartCraft strongly believes in the organization focusing to have customers on a recurring revenue model. This means shifting one-time revenue to recurring revenue, hampering the short-term revenue. As a result of this, nonrecurring revenue declined by 39% in Q4 while recurring revenue shows a 18% growth in the same period. In total recurring revenue accounts for 96% of the total revenue for the quarter. This shows our dedication as a pure SaaS player.

In Q4 ARR grew by NOK 62.3 million compared with the end of Q4 2020, largely driven by the eff ect of the HomeRun and Kvalitetskontroll acquisitions in 2021 and an organic growth of 17%. The ARR at the end of Q4 was NOK 6.9 million higher than at the end of Q3, including a negative currency eff ect of NOK 3.6 million. The drivers of the Q4 ARR growth is great new sales and the focus on transitioning non-recurring revenue to SaaS-services and recurring revenue.

We continue to invest in new sales and upsell, as we know that this gives high ROI.

The Group drives several initiatives to support our customers when needed and to make sure they utilize the software in a right way in order to maximize their investment. Great Customer Success departments combined with good software pays off as the annualized customer revenue churn in Q4 2021 was stable at 6.1%.

Partnerships are an important way to scale our business. Typically, the partnerships open for selling to the customers or members of the partner, releasing a great revenue potential. In Q4 we engaged in several partner initiatives:

  • Happy Homes is Scandinavia's largest specialist retail chain in paint and interior design, with around half of their members in Norway providing painting and decorating services. The agreement, which covers the SmartCraft solution Cordel, ensures that Cordel is the preferred solution for calculation and project management in the retail chain.
  • Certifi cation for accounting offi ces. The SmartCraft solution, Bygglet, has started a certifi cation program educating accounting offi ces in professional use of construction software. This way the accounting offi ces are able to better understand their construction customers and as an added benefi t this will drive revenue to SmartCraft

Additionally, we have announced some customers reference stories showing how SmartCraft contributes to digitalize the industry. One of Sweden's largest housebuilders, JSB Construction AB, introduces digital safety and quality inspections with Congrid, hence removing manual processes. Similarly, the Consti Group, listed on the Finnish stock exchange and one of the leading Finnish renovation and technical building services companies, chose Congrid to help improve project control. These are just two examples of how our software digitalizes the construction industry.

Product and technology development

Christian Saleki started as CTO in June 2021. To further build on SmartCraft's success several initiatives were set in motion in Q4:

  • We introduced group level framework, Objectives and Key Results (OKRs) for Group alignment, focus and transparency
  • We adopted a modern framework in our product development philosophy that supported the OKR framework
  • We moved to an outcome-based roadmap ("now, next, later") which not only works well with OKRs but also strengthens the OKR process and methodology
  • We introduced new roles such as Product Owner and User Experience Designers

As a SaaS solution provider, we are always looking to enhance our software's user experience in ways that enables self-service and for the users to be self-suffi cient. During Q4 2021, we implemented a third-party self-service solution in Bygglet with great results. The solution off ers interactive step-by-step guides that introduce a new customer to the Bygglet software. Additionally, the users are also able to serve themselves when they need to order new licenses or additional modules. This greatly reduces their onboarding time and improves our scalability. In Q4 more than 6 000 users interacted on average 28 times with the self-service tool, resulting in more than 160 000 interactions. The project has been deemed a success and we have decided to move forward with onboarding more of our solutions to the digital adoption platform during 2022.

As a software solution provider, it is important for us to work closely with the cloud service providers we run our software in both to maintain cost control over time but also to attain knowledge about best practices from the industry. During Q4, we tightened our partnership with both Amazon (AWS) and Microsoft (Azure) in a few collaborative projects where we also touched upon matters related to ESG. We know that we can utilize the cloud in ways that would reduce our carbon footprint while at the same time cutting some costs.

Although the topic of security has always been a part of our software development philosophy, we know that the landscape is changing, and we need to keep up with new and more sophisticated threats that might come. Therefore, we have instigated a series of security workshops in Q4 to both re-assess our current situation but also to make proper documentation of our system security.

SmartCraft's primary ambition is to maintain an in-house development strategy but due to the high demand for developers, we have initiated two mid-sized projects with an outsourcing partner for a trial period of six months.

Segments

SmartCraft is present in three geographical markets, and the revenue distribution is shown below. The acquisition of Kvalitetskontroll in July 2021 contributed to the growth in Norway, whereas the presence in Finland is a consequence of the acquisitions of Congrid in December 2020 and Homerun in May 2021.

Geographical distribution of revenue

Amounts in NOK (millions) Q4'21 Q4'20 FY'21 FY'20
Norway 31.4 22.6 108.4 85.8
Sweden 34.6 30.2 126.8 107.7
Finland 10.2 2.4 35.6 2.4
Total revenues 76.2 55.2 270.8 195.9

SmartCraft recognizes Specialized contractors and General contractors as the operating units that form natural reporting segments.

  • Specialized contractors include the customers which provide specialized services within the construction industry, e.g. electricians, plumbers, etc.
  • General contractors include the customers in the construction industry providing services not defi ned as specialized services.

The three solutions acquired in 2020 and 2021 all fall into the General contractors segment.

The Specialized contractors segment consists of our most established brands with a long history, a strong market position in their areas and high EBITDA margins. These solutions still have a share of customers with the solutions deployed on-premise. We are continuously moving these customers to a SaaS environment, which over time will enable higher revenue growth.

Distribution of revenue per segment

Amounts in NOK (millions) Q4'21 Q4'20 FY'21 FY'20
Specialized contractors 31.7 30.5 123.5 114.0
General contractors 44.4 24.7 147.3 81.9
Total revenue in segments 76.2 55.2 270.8 195.9
Organic growth
Specialized contractors 5.1 % 8.8 %
General contractors 24.0 % 23.7 %

Distribution of adjusted EBITDA per segment*

Amounts in NOK (millions) Q4'21 Q4'20 FY'21 FY'20
Specialized contractors 16.1 11.8 65.2 54.5
General contractors 17.1 10.1 53.2 30.0
Total adjusted EBITDA in segments 33.1 21.9 118.5 84.6
*Excluding SmartCraft ASA
Adjusted EBITDA margin
Specialized contractors 50.7 % 38.6 % 52.8 % 47.8 %
General contractors 38.4 % 41.1 % 36.1 % 36.7 %

Financial Review

Amounts in NOK (thousands) Q4'21 Q4'20 FY'21 FY'20
Revenue from customers 76 153 55 221 270 762 195 941
Total operating revenue 76 153 55 221 270 762 195 941
Purchase of goods and services 6 475 5 936 22 866 19 523
Payroll and related expences 28 105 21 257 104 986 74 559
Other operating expenses 13 933 8 542 62 304 25 197
Total operating expenses 48 513 35 736 190 156 119 278
EBITDA 27 639 19 485 80 606 76 663
Adjustments of special items 414 3 403 27 857 4 271
Adjusted EBITDA 28 054 22 888 108 463 80 934
Depreciation and amortization 7 149 4 763 22 726 17 053
Operating profi t (loss) before fi nancial items and tax 20 490 14 722 57 880 59 610
EBITDA-margin 36.3 % 35.3 % 29.8 % 39.1 %
Adjusted EBITDA-margin 36.8 % 41.4 % 40.1 % 41.3 %

SmartCraft's consolidated revenues in Q4 were NOK 76.2 million and NOK 270.8 million in 2021. This represents a growth of 37.9% and 38.2% respectively compared to the same periods last year. The revenue growth was driven by the acquisitions of Congrid (December 2020), HomeRun (May 2021) and Kvalitetskontroll (July 2021), and the continued focus on the Group's SaaS solutions resulting in organic growth in number of customers and revenue per customer, off set by the eff ects of changes in currency rates.

The SmartCraft Group continues to execute on its strategy to service all customers SaaS solutions on common SaaS environments. This includes both migrating its remaining on-premise customers to a SaaS environment, and transitioning non-recurring revenue into a SaaS service. As an eff ect non-recurring revenue is steadily decreasing as the migration progresses.

Currency adjusted organic growth Q4'21 FY'21
Fixed price subscriptions (ARR) 15.7 % 16.4 %
Transaction priced add-on subscriptions 37.7 % 29.0 %
Total recurring revenue 17.8 % 17.6 %
Non-recurring revenue (38.8 %) (18.5 %)
Total revenue 13.6 % 15.0 %

The recently acquired companies did not capitalize development costs per the end of Q3 2021. SmartCraft have evaluated all the development projects for the fi nancial year. In second half of 2021 we have intentionally invested in projects to boost revenue in 2022. Hence, several development projects qualifi ed for capitalization, representing potential future revenue, and the capitalization is included in Q4 2021. Of the capitalized amount of NOK 9.8 million in Q4, NOK 3.7 million relates to the period January-September.

In total SmartCraft recognizes NOK 21.7 million in capitalization of development costs in 2021. This constitutes 8.0% of the revenue, which is higher than previous estimations for the year. In Q4 we have invested more in the development of new products and services that will drive future growth. In 2022 we expect the capitalization to be around the same level as for the fi nancial year 2021.

The reported EBITDA in Q4 2021 was NOK 27.6 million. In Q4 2021 SmartCraft expensed the fi nal costs related to the recent acquisitions. Adjusted for these one-time costs the adjusted EBITDA was NOK 28.1 million. The adjusted EBITDA margin for Q4 2021 was 36.8%, which is lower than for the same period last year when the adjusted EBITDA margin was 41,4%. The reduction in adjusted EBITDA margin is to a large extent driven by targeted growth initiatives. Increased sales- and marketing eff orts aff ect margins negatively short-term, but are expected to yield good results going forward. There is also increased cost related to being publicly listed. The most important factor is, however, a dilutive eff ect of 3.5%-points from the acquisitions of Congrid, HomeRun and Kvalitetskontroll., as these solutions have a considerably lower EBITDA margin than the rest of SmartCraft. Adjusted EBITDA margin without the three recent add-ons is 40.1% in Q4 2021 and 44.1% for the full year 2021 compared to 41.3% year to date December 2020. We regard the latest acquisitions to be very successful additions to the Group, and are confi dent that we over time will be able to increase EBITDA margin in the acquired solutions.

Depreciations and amortizations were NOK 7.1 million in Q4 2021 compared to NOK 4.8 million in Q4 2020. The increase is a result of the Group's continuous R&D activity and acquisitions.

Operating profi t was NOK 20.5 million in Q4 2021 compared to NOK 14.7 million in Q4 2020. The increase was curbed by one-off costs related to the acquisitions, a higher relative share of cost base in the acquired companies, a limited build-up of SmartCraft corporate functions to secure a solid infrastructure for continued growth, including cost related to being publicly listed, and currency translation eff ects. As planned, SmartCraft has also invested to enable continued short- and long-term growth, which in the short-term has a negative eff ect on margin and profi t growth.

Net fi nancial income was NOK -2.3 million in Q4 2021 compared to NOK -1.0 million in Q4 2020. Financial expense in Q4 2021 is loss on changes in currency rates, while fi nancial expenses in Q4 2020 is mainly interest on debt.

Cash fl ow

Cash fl ow from operating activities was NOK 28.8 million in Q4 2021 and NOK 104.5 million year to date, driven by EBITDA and changes in net working capital. These changes are a result of up-front payment from customers and payables to employees. During 2021, the negative net working capital position, in combination with growth, contributed NOK 16.4 million in operating cash fl ow for the Group.

Cash fl ow from investing activities was NOK -10.3 million in Q4 2021 and NOK -109.1 million year to date, driven by net payments for acquisitions in Q4 2020. Capitalized R&D was NOK 9.8 million for Q4 2021, whereof NOK 3.7 million is related to previous periods, compared to NOK 2.7 million for Q4 2020. The corresponding fi gures were NOK 21.7 million year to date December 2021 and NOK 11.6 million year to date December 2020.

Net cash fl ow from fi nancing activities was NOK -1.8 million in Q4 2021 and NOK 91.1 million year to date, driven by the net proceeds from the equity capital increase in connection with the listing on Oslo Børs Stock Exchange, off set by repayment of loan facilities and redemption of preference shares.

Financial position

SmartCraft is in a net cash position and is well capitalized to deliver on the stated growth ambitions and M&A strategy.

Total assets amounted to NOK 886.3 million (NOK 690.9 million at the end of 2020), of which cash and cash equivalents amounted to NOK 156.3 million (NOK 79.9 million at the end of 2020). Non-current assets amounted to NOK 700.4 million (NOK 590.3 million at the end of 2020) which primarily consist of goodwill and intangible assets from the Group's R&D and acquisitions.

Total liabilities amounted to NOK 186.9 million (NOK 366.9 million at the end of 2020). The decrease is related to the repayment of loan facilities (NOK 234.5 million), off set mainly by the increase in deferred revenue and other current liabilities.

Share information

At the end of Q4 2021 SmartCraft ASA had 171.5 million shares. Average number of common shares in 2021 was 155.9 million shares. Including the preference shares the average number of total shares in 2021 was 303.5 million shares. The preference shares were redeemed June 21, 2021.

Risk factors

Risk factors are described in the information document prepared in connection with the listing on Oslo Børs, published June 24, 2021.

Outlook

We have a very positive future outlook as the market opportunities are great. We experience a continued and strong demand for our solutions. As a specialized SaaS player within construction we have identifi ed a market opportunity of NOK 10.5 billion in the Nordics alone, and this market is growing by double digits annually.

Our main focus is organic growth in the Nordics through upsell to existing customers, by winning new customers and by cross selling on our customer bases. Additionally, we are pursuing M&A opportunities both in existing and new geographies and are in dialogue with several companies. At the same time, we are patient - capital discipline is priority number one, and we will only pursue the right acquisition target at the right price.

Our medium-term targets stay fi rm. SmartCraft targets 15-20% organic growth in the medium-term, and any acquisitions will come on top of that. We expect adjusted EBITDA margin in the medium-term to increase due to scalability of the business. Impact from acquired companies last 12 months and additional costs as a listed company are short-term considerations to the adjusted EBITDA margin.

We have a highly motivated and aligned organization that is well positioned with our solutions to help customers to increase their productivity and profi tability. We strongly believe that construction companies that prioritize to digitalize and modernize their business processes will be the winners in this industry in the future.

Financial calendar

Annual reporting:

  • 2021: April 26, 2022
  • AGM: May 20, 2022

Quarterly reporting:

  • Q1 2022: May 24, 2022
  • Q2 and half-yearly 2022: August 25, 2022
  • Q3 2022: November 15, 2022

Condensed Consolidated Financial Statements

Consolidated Statement of Comprehensive Income

Amounts in NOK (thousands) Q4'21 Q4'20 FY'21 FY'20
Revenue from customers 76 153 55 221 270 762 195 941
Total operating revenue 76 153 55 221 270 762 195 941
Purchase of goods and services 6 475 5 936 22 866 19 523
Payroll and related expences 28 105 21 257 104 986 74 559
Other operating expenses 13 933 8 542 62 304 25 197
Depreciation and amortization 7 149 4 763 22 726 17 053
Total operating expenses 55 663 40 499 212 882 136 331
Operating profi t (loss) before fi nancial
items and tax 20 490 14 722 57 880 59 610
Financial income 2 897 1 230 5 615 8 029
Financial expenses (5 239) (2 268) (14 334) (15 201)
Financial income (expense), net (2 342) (1 038) (8 720) (7 172)
Profi t (loss) before tax 18 148 13 684 49 160 52 438
Tax expense 8 017 6 424 14 545 13 298
Profi t (loss) 10 131 7 260 34 616 39 140
Other comprehensive income
Items that will be reclassifi ed to profi t or loss:
Currency translation diff erences, net of tax (7 309) 196 (18 075) 15 787
Total (7 309) 196 (18 075) 15 787
Total comprehensive income 2 823 7 456 16 540 54 927

Consolidated Statement of Financial Position

ASSETS
Amounts in NOK (thousands) 31.12.21 31.12.20
Deferred tax assets - -
Goodwill 491 134 421 900
Intangible assets 187 480 146 977
Right to use assets 17 009 17 111
Tangible Assets 4 732 4 353
TOTAL NON-CURRENT ASSETS 700 355 590 341
Inventory 73 55
Other current assets 4 987 4 032
Other current fi nancial assets - 69
Accounts Receivable 24 583 16 454
Cash and cash equivalents 156 277 79 902
TOTAL CURRENT ASSETS 185 919 100 512
TOTAL ASSETS 886 274 690 853

EQUITY AND LIABILITIES

Amounts in NOK (thousands) 31.12.21 31.12.20
Share capital 1 715 4 497
Share premium 605 893 244 193
Retained earnings 97 987 63 371
Other components of equity (6 223) 11 853
TOTAL EQUITY 699 372 323 914
Non-current fi nancial liabilities 1 158 171 339
Non-current lease liabilities 9 913 10 728
Deferred tax liabilities 33 469 28 993
Total non-current liabilities 44 540 211 060
Deferred revenue 59 593 41 627
Current portion of lease liabilities 6 952 6 047
Accounts payable 6 501 5 567
Taxes payable 18 369 8 053
Other current fi nancial liabilities (0) 64 877
Other current liabilities 50 947 29 709
Total current liabilities 142 362 155 879
TOTAL LIABILITIES 186 902 366 939
TOTAL EQUITY AND LIABILITIES 886 274 690 853

Consolidated Statement of Changes in Equity

Other
Share components Retained
Amounts in NOK (thousands) Share capital premium of equity earnings Total equity
Total equity 31.12.19 4 380 227 752 (3 934) 24 231 252 429
Profi t / (-) loss for the period - - - 39 140 39 140
Other comprehensive income - - 15 787 - 15 787
Capital increase 22.01.20 10 800 - - 810
Capital increase 02.03.20 7 494 - - 500
Capital increase 30.12.20 100 15 147 - - 15 248
Total equity 31.12.20 4 497 244 193 11 853 63 371 323 914
Profi t / (-) loss for the period - - - 34 616 34 616
Other comprehensive income - - (18 075) - (18 075)
Capital decrease 21.06.21 (3 109) (205 864) - (208 973)
Capital increase 22.06.21 284 489 219 - - 489 503
Capital increase 05.07.21 38 67 732 - - 67 770
Capital increase 09.07.21 5 10 613 - - 10 618
Total equity 31.12.21 1 715 605 893 (6 223) 97 987 699 372

Consolidated Cash Flow Statement

Amounts in NOK (thousands) Q4'21 Q4'20 FY'21 FY'20
Operating activities
Profi t before tax 18 148 13 684 49 160 52 438
Paid taxes (1 518) (3 491) (5 811) (7 258)
Depreciation 2 548 2 364 10 085 8 310
Amortisation of intangible assets 4 602 2 395 12 641 8 743
Accrued interest expense - (60) - (385)
Items classifi ed as investing or fi nancing activities 2 147 5 781 22 090 16 101
Net cash provided from operating activities before net
working capital changes 25 927 20 673 88 165 77 948
Working capital adjustments:
Changes in accounts receivable 374 2 141 (5 672) 182
Changes in deferred revenue (3 897) 1 821 6 572 11 745
Changes in accounts payable (949) 2 842 (72) 1 728
Changes in all other working capital items 7 096 (3 788) 15 536 6 863
Net cash provided from operating activities 28 551 23 690 104 529 98 466
Investing activities
Investments in tangible and intangible assets (104) (169) (377) (1 280)
Payments for acqusitions - (69 101) (81 477) (69 101)
Acquisition transaction costs (414) (3 106) (5 481) (3 106)
Payments for software development costs (9 829) (2 667) (21 737) (11 579)
Net cash used in investing activities (10 348) (75 042) (109 073) (85 066)
Financing activities
Cash proceeds from capital increases - - 567 770 500
Cash proceeds from loan facilities - 60 000 - 60 000
Downpayment on loan facilities (51) - (234 597) (14 280)
Interest payments (17) (1 844) (4 794) (7 751)
Repayments of capital decreases - - (208 973) -
Repayments of lease liabilities (1 716) (831) (6 783) (5 244)
Other fi nancial items - - (21 529) -
Net cash provided by (used in) fi nancing activities (1 784) 57 325 91 095 33 225
Net increase (decrease) in cash and cash equivalents 16 420 5 974 86 551 46 625
Cash and cash equivalents at the beginning of period* 145 251 76 878 79 902 39 971
Foreign currency eff ects on cash and cash equivalents (5 394) (2 950) (10 177) (6 694)
Cash and cash equivalents at end of period* 156 277 79 902 156 277 79 902

* Cash and cash equivalent include restricted funds

Explanatory Notes to the Consolidated Financial Statements

Note 1 Accounting policies

The interim report for the SmartCraft Group for 4th quarter 2021 has been prepared in accordance with IAS 34 Interim Financial Reporting. The same accounting policies and methods for computation have been applied as in the latest annual statement. For further information on accounting policies see the Annual Report 2020.

Note 2 Revenue

Revenue
Amounts in NOK (thousands) Q4'21 Q4'20 FY'21 FY'20 recognition
Fixed price subscriptions 65 924 46 239 232 596 165 613 Over time
Transaction priced subscriptions (add-on features) 7 273 4 833 24 918 16 555 Point in time
Total recurring revenue 73 197 51 072 257 514 182 169
Non-recurring revenue 2 956 4 149 13 248 13 772 Point in time
Total revenue 76 153 55 221 270 762 195 941

Note 3 Earnings per share

Q4'21 Q4'20 FY'21 FY'20
Profi t for the year due to holders of shares
Average numbers of shares*
TNOK 10 131
171 522 305
7 260
135 841 259
34 616
155 857 151
39 140
135 722 423
Earning per share NOK 0.06 0.05 0.22 0.29

* Refers to the Group's common shares as SmartCraft redeemed all of its preference shares in June 2021. From June 21, 2021 SmartCraft has only one class of shares, common shares. Earning per share is calculated per common share both for 2021 and 2020. Common shares were split 1:100 in 2021 and for comparison purposes this is adjusted for both 2021 and 2020.

Alternative Performance Measures (APMs)

The following terms are used by the Group in defi nitions of APMs:

  • EBITDA: Is defi ned as operating income before depreciation of tangible and intangible non-current assets.
  • Adjusted EBITDA: Is defi ned as EBITDA adjusted for special operating items that distorts comparison, such as acquisition related expenses, listing preparation costs and other items which are special in nature compared to ordinary operational income or expenses.
  • Adjusted EBITDA margin (%): Is defi ned as Adjusted EBITDA divided by sales, expressed as a percentage.
  • Adjusted EBITDA Capex margin (%): Is defi ned as Adjusted EBITDA R&D capex divided by sales, expressed as a percentage.
  • Annual Recurring Revenue ("ARR"): Is defi ned as a 12 month subscription value of the Group's customer base at the end of the reporting period. The ARR metric only includes fi xed price subscriptions.
  • Recurring Revenue (%): Is defi ned as subscription revenue generated over the historical period divided by sales for the same period, expressed as a percentage. Recurring Revenue includes both fi xed price and transactionbased subscription revenues.
  • Average Revenue Per Customer ("ARPC"): Is defi ned as the annualized monthly total operating revenue divided by the number of customers at the end of the month.
  • Churn Rate (%): Is a measure of loss of ARR on a rolling 12-month basis, expressed as a percentage of average monthly ingoing ARR for the same 12-month period.
Q4 2021 REPORT
Amounts in NOK (thousands) Q4'21 Q4'20 FY'21 FY'20
Revenue from customers 76 153 55 221 270 762 195 941
Total operating revenue 76 153 55 221 270 762 195 941
Amounts in NOK (thousands) Q4'21 Q4'20 FY'21 FY'20
EBITDA 27 639 19 485 80 606 76 663
Adjustments of special items 414 3 403 27 857 4 271
Adjusted EBITDA 28 054 22 888 108 463 80 934
EBITDA-margin 36.3 % 35.3 % 29.8 % 39.1 %
Adjusted EBITDA-margin 36.8 % 41.4 % 40.1 % 41.3 %
Amounts in NOK (thousands) Q4'21 Q4'20 FY'21 FY'20
Adjusted EBITDA 28 054 22 888 108 463 80 934
Capitalized development expenses 9 829 2 667 21 737 11 579
Q4'21 Q4'20 FY'21 FY'20
Annual Recurring Revenue (ARR) (EoP) TNOK 266 843 204 589 266 843 204 589
Recurring revenue 96.1 % 92.5 % 94.9 % 93.0 %
Average Revenue per Customer (ARPC) NOK 26 668 25 246 26 994 23 063
Churn rate (Annualized / R12m) 6.1 % 6.0 % 6.3 % 5.7 %

Adjusted EBITDA - CAPEX margin 23.9 % 36.6 % 32.0 % 35.4 %

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