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Sweco

Quarterly Report Oct 29, 2021

2977_10-q_2021-10-29_5c2ef041-93a0-455a-97e5-c241cba25e65.pdf

Quarterly Report

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29 October 2021

Mixed performance in the quarter

July–September 2021

  • Net sales increased to SEK 4,691 million (4,547)
  • EBITA, excl. items affecting comparability, amounted to SEK 415 million (417), margin 8.8 per cent (9.2)
  • EBITA increased 1 per cent year-on-year after adjustment for calendar effects and items affecting comparability
  • EBITA amounted to SEK 359 million (417), margin 7.6 per cent (9.2)
  • EBIT amounted to SEK 360 million (404), margin 7.7 per cent (8.9)
  • Profit after tax amounted to SEK 267 million (295), corresponding to SEK 0.75 per share (0.83)

January–September 2021

  • Net sales increased to SEK 15,872 million (15,716)
  • EBITA, excl. items affecting comparability, amounted to SEK 1,484 million (1,542), margin 9.3 per cent (9.8)
  • EBITA decreased 1 per cent year-on-year after adjustment for calendar effects and items affecting comparability
  • EBITA amounted to SEK 1,428 million (1,542), margin 9.0 per cent (9.8)
  • EBIT amounted to SEK 1,392 million (1,459), margin 8.8 per cent (9.3)
  • Profit after tax amounted to SEK 1,038 million (1,057), corresponding to SEK 2.91 per share (2.98)
  • Net debt increased to SEK 2,119 million (1,410)
  • Net debt/EBITDA increased to 1.1 x (0.6)

Sweco plans and designs the sustainable communities and cities of the future. Together with our clients and the collective knowledge of our 17,500 architects, engineers and other specialists, we co-create solutions to address urbanisation, capture the power of digitalisation and make our societies more sustainable. Sweco is Europe's leading engineering and architecture consultancy, with sales of approximately SEK 21 billion (EUR 2 billion). The company is listed on Nasdaq Stockholm. This information is information that Sweco is obliged to make public pursuant to the EU Market Abuse Regulation. The information was submitted for publication, through the agency of the contact persons, at around 07:20 CEST on 29 October 2021.

CEO comment

Mixed performance in the quarter

In the third quarter net sales increased 3 per cent. EBITA increased slightly during the quarter, adjusted for calendar effects and one-off cost related to execution of the turnaround plan in Germany, with mixed performance across our business areas. The fee development continued the positive trend from previous quarters and we are back to FTE growth. At the same time, we saw more vacation used and increasing costs compared to last year.

We maintain a strong financial position and continue to act on opportunities in the market, with two new acquisitions in the quarter.

The order book also remains strong. During the quarter, we won several new, exciting projects. In the UK, we have been appointed to design one of London's largest data centres. In Sweden, we have been selected to design the expansion of one of Stockholm's largest water treatment plants. Two examples of how we are part of transforming society together with our clients.

Strong performance in Belgium, Finland and Denmark

Net sales amounted to SEK 4,691 million (4,547) in the quarter. Organic growth was positive in Belgium, Denmark, the UK, and Norway, while it was negative in Sweden and the Netherlands, resulting in a total organic growth of 1 per cent, adjusted for items affecting comparability (IAC) and calendar effects. We noted a somewhat slower quarter in Sweden, partly driven by more and later vacation than usual.

EBITA increased 1 per cent to SEK 415 million, with an EBITA margin of 8.8 per cent (9.2), adjusted for IAC and calendar effects.

Sweco Belgium's strong business momentum remains, delivering yet another strong quarter with double-digit margins and a high growth rate. Sweco Finland has returned to strong margins after a slower first half of the year. Sweco Denmark delivered continued solid growth and strong margins in the quarter. We noted improvements in growth and margins in the UK, even if the market conditions remain challenging.

As all business areas have gradually returned to their offices, normal activities increased during the third quarter, resulting in higher costs in most of our business areas.

Execution on turnaround plan in Sweco Germany

The new leadership in Sweco Germany has taken an important step in the turnaround plan in the quarter, closing down underperforming parts of the architecture business. The IACs of SEK 56 million in the quarter are provisions related to the execution of the turnaround plan. Focus going forward in Germany is to secure profitable growth based on the right leadership, offering and project portfolio.

Continued focus on acquisitions

In August, we acquired the Swedish consultancy firm AdviceU, specialising in IT-centric management and business development. AdviceU is a perfect fit in the expansion of Sweco's highly qualified and innovative digital service offering.

In September, we acquired Bureau Stedelijke Planning. The Dutch consultancy firm is mainly involved in the early planning phase of urban development, specialised in residential and workspace areas, shopping districts and leisure facilities. This acquisition strengthens our offering in urban planning and strategic advisory.

A call for climate action

In August, the Intergovernmental Panel on Climate Change (IPCC) issued yet another report. The world is off-track to meet the goals of the Paris Agreement of limiting global warming to 1.5°C.

COP26 is arranged in Glasgow, Scotland. Sweco will take part in the climate conference as well as initiate dialogues with our clients to jointly work to create sustainable communities and cities. Limiting climate change is the single greatest challenge of our time and we are committed to work together with our clients and other stakeholders to continue to transform society in a sustainable direction.

Åsa Bergman President and CEO

Europe's leading architecture and engineering consultancy

Urbanisation, digitalisation and sustainability are transforming society. Together with our clients, we are committed to ensuring that we have clean water, clean air, clean energy and a physical environment where we all can live, work and prosper. With more than 17,500 experts in Europe, we have the knowledge to solve the most challenging projects, no matter size or location.

Key figures

#1
In the European
market
8
Business Areas
17,500
Full-time
employees
SEK
21.0 bn
Net sales R12
SEK
1.7 bn
EBITA R12
7.9%
EBITA margin R12

Group performance

Organic growth amounted to approximately 1 per cent after adjustment for calendar effects and IAC. Acquired growth amounted to 3 per cent. EBITA increased approximately 1 per cent year-on-year after adjustment for calendar effects and IAC.

July–September

Net sales increased 3 per cent to SEK 4,691 million (4,547). Organic growth amounted to approximately 1 per cent after adjustment for calendar effects and for items affecting comparability. Acquired growth amounted to 3 per cent and currency effects had limited impact on growth.

Organic growth adjusted for calendar effects and IAC was driven mainly by higher average fees and a higher number of FTEs, while higher absence impacted negatively.

EBITA excluding items affecting comparability (IAC) remained stable at SEK 415 million (417) corresponding to an EBITA margin of 8.8 per cent (9.2).

EBITA excluding IAC increased approximately 1 per cent or SEK 2 million year-on-year after adjustment for calendar effects. The UK, Belgium, Denmark and Finland noted increasing EBITA levels. EBITA was impacted by lower earnings mainly in Norway, the Netherlands and Sweden. Overall for the Group, the EBITA increase was primarily driven by higher average fees, while higher operating expenses and higher absence had a negative impact. The contribution from acquisitions also had a positive impact. Compared with the third quarter last year, the advantage of lower costs, mainly related to effects of Covid-19, has been partly reversed, as employees are returning to offices.

Items affecting comparability in the quarter amounted to SEK 56 million and are related to the execution of the turnaround plan in Germany. IAC are reported in the Business Area Sweco Germany & Central Europe.

EBITA decreased to SEK 359 million (417). The EBITA margin decreased to 7.6 per cent (9.2).

At the end of the period, no employees were on temporary lay-off.

The quarter had one less working hour compared with the same period last year. This corresponded to a negative year-on-year impact of approximately SEK 4 million on net sales and EBITA.

The billing ratio decreased slightly to 73.7 per cent (73.8).

KPIs Jul–Sep
2021
Jul–Sep
2020
Jan–Sep
2021
Jan–Sep
2020
Oct 2020–
Sep 2021
Full-year
2020
Net sales, SEK M 4,691 4,547 15,872 15,716 21,014 20,858
Organic growth, % 0 -2 0 1 -1
Acquisition-related growth, % 3 3 3 5 4
Currency, % 0 -3 -2 -1 -2
Total growth, % 3 -2 1 5 1
Organic growth adj. for calendar, % 0 -2 1 1 -2
Organic growth adj. for calendar & IAC, % 1 -2 1 1 -1
EBITA excl. IAC, SEK M1 415 417 1,484 1,542 1,999 2,056
Margin,% 8.8 9.2 9.3 9.8 9.4 9.7
EBITA, SEK M1 359 417 1,428 1,542 1,653 1,766
Margin, % 7.6 9.2 9.0 9.8 7,9 8.5
Profit after tax, SEK M 267 295 1,038 1,057 1,273 1,293
Earnings per share, SEK2 0.75 0.83 2.91 2.98 3.57 3.64
Number of full-time employees 17,627 16,988 17,716 17,282 17,655 17,328
Billing ratio, % 73.7 73.8 74.1 74.3 74.1 74.3
Normal working hours 517 518 1,477 1,483 1,968 1,974
Net debt/EBITDA, x3 1.1 0.6 0.5

1) EBITA is an alternative performance measure (APM) defined as Earnings before Interest, Taxes and Acquisition-related items, under which all leases are treated as operating leases and the total cost of the lease affects EBITA. For further information, see pages 18 and 21. IAC stands for Items affecting comparability, see definition on page 18.

2) Due to the share split conducted during Q4 2020, historical data has been restated in accordance with IAS 33.

3) Net debt/EBITDA is an alternative performance measure (APM). Net debt is an alternative performance measure (APM) defined as financial debt (comprised almost exclusively of interest-bearing bank debt) less cash and cash equivalents and short-term investments. Lease liabilities are excluded from Net debt. EBITDA is an alternative performance measure (APM) defined as Earnings before Interest, Taxes, Depreciation & amortisation and Acquisition-related items, under which all leases are treated as operating leases and the total cost of the lease affects EBITDA. For further information, see pages 18 and 28.

Total net financial items improved to SEK -21 million (-25), primarily due to a better interest net and lower interest cost of leasing. Revaluation effects related to foreign exchange had a negative impact on the quarter. Earnings per share decreased to SEK 0.75 (0.83).

January–September

Net sales increased 1 per cent to SEK 15,872 million (15,716). Organic growth amounted to approximately 1 per cent after adjustment for calendar effects and IAC. Acquired growth amounted to 3 per cent and currency effects impacted growth with -2 per cent.

Organic growth adjusted for calendar effects was driven mainly by higher average fees and lower absence, while lower subconsultant revenue impacted negatively.

EBITA excluding IAC totalled SEK 1,484 million (1,542) and the EBITA margin excluding IAC amounted to 9.3 per cent (9.8).

EBITA excluding IAC decreased approximately 1 per cent or SEK 19 million year-on-year after adjustment for calendar effects. Overall for the Group, the EBITA decline was primarily driven by higher operating expenses and a lower billing ratio. Higher average fees, lower absence and acquisitions had a positive impact.

The calendar effect of six fewer hours had a negative year-on-year impact of approximately SEK 39 million on net sales and EBITA.

EBITA decreased to SEK 1,428 million (1,542). The EBITA margin decreased to 9.0 per cent (9.8).

The billing ratio decreased to 74.1 per cent (74.3).

Total net financial items improved to SEK -58 million (-77), primarily due to a better interest net and lower interest cost for leasing. Revaluation effects

Net sales by quarter and rolling 12 months

EBITA by quarter and rolling 12 months

SEK M

related to foreign exchange also had a positive impact.

Earnings per share decreased to SEK 2.91 (2.98).

Employees

The number of full-time employees amounted to 17,716 (17,282) in the period.

Market

Overall, the underlying market for Sweco's services remained somewhat weak in the third quarter, due to the continued Covid-19 impact. Still, essentially all Business Areas experienced a relatively good market for

Sweco's services in the infrastructure, water, environment and energy segments. Demand for services in the building and real estate segment and in parts of the industry market remained weaker.

Outlook

The Covid-19 situation continues to create uncertainty regarding future market development. Demand for Sweco's services normally follows the general macro-economic trend in Sweco's markets, with some time lag. Some remaining impact on demand can therefore be expected from the economic effects of Covid-19. However, this impact will most likely be

partly mitigated by increased public spending.

Sweco does not provide forecasts.

Events during the quarter

On 26 August, Sweco announced the acquisition of AdviceU, a consultancy in Sweden specialised in renewal of IT systems and IT management. AdviceU was founded in 2008, and has 30 employees and annual net sales of around SEK 33 million.

On 24 September, Sweco announced the acquisition of Bureau Stedelijke Planning in the Netherlands. The company is mainly involved in the early planning phase of urban development, specialised in residential and workspace areas, shopping districts and leisure facilities. Bureau Stedelijke Planning employs 32 professionals, with an additional 20 selfemployed consultants associated with the company, and has annual net sales of around SEK 56 million.

Events after the quarter

No significant events after the end of the quarter.

Cash flow and financial position

Group cash flow from operating activities totalled SEK 724 million (2,094) for the first nine months of the year. Net debt increased to SEK 2,119 million (1,410), primarily as a result of the increased working capital and higher dividend payment.

The Net debt/EBITDA ratio was 1.1 x (0.6).

Available cash and cash equivalents, including unutilised credit lines, totalled SEK 2,903 million (4,546) at the end of the quarter. Apart from the net debt increase, the reason for the decrease was a short-term credit line of SEK 1,000 million being terminated in December 2020.

Net debt/EBITDA, x

Purchase considerations paid to acquire companies and operations totalled SEK 392 million (288) and had an impact of SEK -363 million (-328) on the Group's cash and cash equivalents. Purchase considerations received on the divestment of companies and operations totalled SEK 17 million (-) and had an impact of SEK 17 million (-) on the Group's cash and cash equivalents.

No repurchases of Sweco shares were made during the period or during the same period last year.

Investments, January–September 2021

Investments in equipment totalled SEK 125 million (144) and were primarily attributable to IT investments. Depreciation of equipment amounted to SEK 163 million (172) and amortisation of intangible assets totalled SEK 114 million (103).

Examples of new projects

Sweco Belgium has been awarded a contract by the property developer Revive for the redevelopment of the iconic Vynckier site in Ghent, an industrial zone of 10 hectares between the city and the port area. Here, an innovative ecosystem will take shape, building solutions for societal challenges in the field of

energy transition and industry 4.0. The contract value is SEK 10 million and includes environmental infrastructure, the sustainability concept, and an environmental impact assessment.

Sweco Belgium has been engaged by water-link, the water company for the Antwerp region, to conduct the entire study for the new water reservoir in Oelegem, from the initial concept to the follow-up of the implementation. This reservoir will contain about six million m³ of drinking water, providing the wider region with sufficient drinking water during periods of extreme drought. The ecohydrological study is of great significance, as the reservoir will be built near a protected nature reserve. The contract value is SEK 8 million and includes project management, stakeholder & process management, a regional spatial implementation plan, an environmental impact assessment, an ecohydrological study, modelling of water flows in the reservoir and civil engineering.

Sweco Belgium has been assigned by the Flemish transport company De Lijn to conduct a study and provide support during modification works, as part of the electrification of its bus depots. De Lijn's goal is to have only green buses, a mix of hybrid and e-buses, on the road by 2025. Only electric buses will be used in the city centres, therefore the company must adapt its depots structurally. Sweco will be responsible for the reconstruction of three depots and is in pole position to transform another 30 depots into new ports for this future electric fleet. The contract value is SEK 15 million and includes civil engineering and site preparation and architecture/building services.

Sweco Belgium has been assigned by 3FBIO Ltd to support in the construction of a new mycoprotein (a meat substitute) production plant on Cargill's site in Sas van Ghent. This will be a complete greenfield installation and

a zero-waste production plant, the first of its kind. The site will include office buildings, a tank farm, a cleanin-place (CIP) installation, a production building that includes reactors and spin dryers, a packaging and freezing area and cooling towers. The contract value is SEK 38 million.

Sweco Germany has been awarded engineering services in connection with the 6-lane expansion of the B1 road by 8.3 km to the A40, the section between Dortmund-Ost and the Interchange Dortmund/Unna. The contract value is SEK 13 million and the assignment involves site management and property management for traffic facilities, as well as engineering structures connected to the construction.

Sweco Denmark has been engaged to conduct a comprehensive lifetime assessment of 46 coastal facilities such as piers, quays, dikes, and dams along a 350 km stretch of the west coast of the Jutland peninsula. The purpose is to form a clear picture of the condition of the coastal infrastructure and its ability to withstand potentially extreme climate conditions in the future. Sweco's assessment and subsequent report will help the Danish Coastal Authority to prioritise their investments in structures that will protect citizens from the North Sea. The total contract value is SEK 27 million.

Sweco Finland is part of the alliance group that will construct the three new Crown Bridges and a 10 km tramline in Helsinki. When completed in 2026, the combined length of 1,200 m will make Crown Bridges the longest in Finland. Sweco is responsible for building plans and assessments for almost all engineering elements within the project. The design of the new tramway is strongly driven by the principle of sustainable development.

Sweco's part of the first phase of the new Crown Bridges tramway accounts for approximately SEK 41 million.

Sweco Netherlands has been awarded a framework contract with Prorail, the national rail company. The contract, known as Stations 4.0, is for projects concerning the company's stations and other frequently occurring engineering work for stations. This is the first engineering contract in the Netherlands in which quality, sustainability aspects, such as CO2 level, is included. The framework contract has a duration of four years with an optional extension of one year.

Sweco Netherlands has been selected for two major framework agreements for Rijkswaterstaat, the executive agency of the Dutch Ministry of Infrastructure and Water Management. The three-year assignment encompasses services within the field of road and hydraulic engineering, connected to implementation of large integrated projects and challenging tasks that the client is facing concerning the replacement of existing infrastructure.

Sweco Norway has been awarded, a contract to perform project management in connection with the construction of a new airport in Mo i Rana, by the state-owned company Avinor, under the Norwegian Ministry of Transport and Communications. The airport will have a 2,200-metre runway, taxiways, an operating road, five aircraft parking spaces, two parking spaces for helicopters, a terminal building of approx. 5,000 m2 , and an operations and service building of approx. 4,200 m2 . The contract value is SEK 150–200 million and includes management of contracts, partnering for a turnkey contract that covers construction through to completion, testing and delivery.

Sweco Sweden has been assigned to be responsible for electrical and automation design for the renovation and expansion of the water treatment plant Görvälnverket. The assignment involves both updating the existing plant and expanding a complementary plant, as well as the construction design. The plant supplies northern Greater Stockholm with drinking water. The contract value is SEK 70 million.

Sweco UK has been assigned a data centre development in West London. Once built, this site will be one of the largest data centre developments in the UK and represents a significant investment in the UK market. Sweco is the Design Manager and is providing civil, structural and architectural (CSA) services as well as sustainability consultancy to the client's global build programme reviewing LEAD, biodiversity, and embodied carbon.

Sweco part of constructing the Crown Bridges tramway in Helsinki.

Sweco supports the update and expansion of Görvälnverket water treatment plant.

Business Area Overview

Sweco's Business Areas are Sweden, Norway, Finland, Denmark, the Netherlands, Belgium, the UK and Germany and Central Europe.

nomically and politically stable, while also being close to each other geographically and culturally.

Sweco Sweden

Good margin, but EBITA declined mainly due to higher absence and higher operating expenses. Net sales were impacted by higher absence and lower subconsultant revenue. The market remains relatively good, but there was negative impact from Covid-19 in some segments.

Sales and profit, July–September

Net sales amounted to SEK 1,446 million (1,489). Organic growth was -3 per cent. Organic growth was impacted negatively mainly by higher absence and lower revenue from subconsultants, while higher average fees contributed positively. There was no year-on-year difference in the number of available working hours.

EBITA decreased 11 per cent, corresponding to SEK 17 million. The EBITA margin decreased to 9.1 per cent (10.0). The EBITA decline was mainly driven by higher absence, higher operating expenses and a lower billing ratio, while higher fees impacted positively.

The Swedish market remained relatively good during the third quarter but there were variations between

the different segments. Demand for infrastructure services was strong, backed by major public investments. The markets for industrial investments, water and environmental services were good. In the real estate market, there was good demand within public buildings and demand related to residential construction improved somewhat, with larger cities continuing to provide better conditions. The market for power transmission services was strong, while demand in energy generation remained challenging.

During the third quarter, the business remained impacted by the Covid-19 pandemic. Caution prevailed in the quarter with regard to starting new projects within the private building and real estate market.

On 26 August, Sweco announced the acquisition of AdviceU, a consultancy

Net sales & EBITA margin, rolling 12 months

in Sweden specialised in renewal of IT systems and IT management. AdviceU was founded in 2008 and has 30 employees and annual net sales of around SEK 33 million.

Net sales and profit Jul–Sep
2021
Jul–Sep
2020
Jan–Sep
2021
Jan–Sep
2020
Net sales, SEK M 1,446 1,489 5,363 5,489
Organic growth, % -3 -2 -2 1
Acquisition-related growth, % 0 0 0 0
Currency, % 0 0 0 0
Total growth, % -3 -2 -2 1
Organic growth adj. for calendar, % -3 -2 -2 0
EBITA, SEK M 132 149 651 672
EBITA margin, % 9.1 10.0 12.1 12.2
Number of full-time employees 5,607 5,607 5,772 5,812

Sweco Norway

Net sales and EBITA were positively impacted by lower negative project adjustments and higher hourly fees, while higher absence impacted negatively. EBITA was also impacted by higher operating expenses. The market weakness continued due to Covid-19 restrictions.

Sales and profit, July–September

Net sales increased 9 per cent to SEK 533 million (489), to a large extent impacted by the acquisition of TAG Arkitekter, a positive Norwegian krona as well as positive organic growth. The acquisition of TAG Arkitekter contributed 5 per cent to growth. There was no year-on-year difference in the number of available working hours.

Organically, net sales increased 2 per cent. The positive organic growth was mainly driven by lower negative project adjustments, while higher absence had a negative impact.

EBITA decreased to SEK 24 million (44) and the EBITA margin decreased to 4.6 per cent (8.9). The EBITA decrease was mainly driven by higher operating expenses and higher absence, while lower negative project adjustments contributed positively.

Covid-19 restrictions continued into the third quarter, with a negative effect on the market. The national infrastructure market remained good and stable, while local public markets were affected by delayed decision making. The commercial building market remained weak. On 25 September almost all Covid-19 restrictions were lifted, raising the market expectations.

Net sales & EBITA margin, rolling 12 months

Net sales and profit Jul–Sep
2021
Jul–Sep
2020
Jan–Sep
2021
Jan–Sep
2020
Net sales, SEK M 533 489 1,903 1,795
Organic growth, % 2 0 0 3
Acquisition-related growth, % 5 0 5 0
Currency, % 2 -11 1 -9
Total growth, % 9 -11 6 -6
Organic growth adj. for calendar, % 2 0 0 2
EBITA, SEK M 24 44 143 165
EBITA margin, % 4.6 8.9 7.5 9.2
Number of full-time employees 1,725 1,627 1,740 1,640

Sweco Finland

Finland had a strong quarter with an EBITA margin of 13.0 per cent. The EBITA increase was driven by higher average fees, a higher billing ratio and the contribution from acquisitions. Growth was impacted by increased use of vacation days. The market was relatively good, with Covid-19 having a limited impact on the construction segment.

Sales and profit, July–September

Net sales increased 11 per cent to SEK 646 million (584). Acquired growth contributed 12 per cent and pertained to recent acquisitions. Organic growth was approximately 0 per cent. Organic growth was impacted negatively by higher absence, while higher average fees had a positive effect. There was no year-on-year difference in the number of available working hours.

EBITA increased 5 per cent, corresponding to SEK 4 million. The EBITA margin amounted to 13.0 per cent (13.7). The increase in EBITA was mainly attributable to higher average fees, a higher billing ratio and the contribution from acquisitions, while higher operating expenses and more absence impacted negatively.

Overall, the Finnish market was relatively good during the third quarter, with differences between segments. Demand for services within the building and real estate segments was relatively good, but there were variations between subsegments. The renovation, maintenance and improvement market was relatively stable. The market for industrial services was good, as was the market for infrastructure-related services.

During the third quarter, there was relatively limited impact from Covid-19 on the construction segment.

Net sales & EBITA margin, rolling 12 months

Net sales and profit Jul–Sep
2021
Jul–Sep
2020
Jan–Sep
2021
Jan–Sep
2020
Net sales, SEK M 646 584 2,146 2,048
Organic growth, % 0 -6 -1 1
Acquisition-related growth, % 12 18 9 18
Currency, % -1 -3 -4 0
Total growth, % 11 9 5 19
Organic growth adj. for calendar, % 0 -4 -1 2
EBITA, SEK M 84 80 231 284
EBITA margin, % 13.0 13.7 10.8 13.9
Number of full-time employees 2,762 2,470 2,750 2,499

Sweco Denmark

The positive momentum in Denmark from the first half year continued. Higher average fees and FTE growth drove positive organic growth and increased EBITA. Overall, the market was relatively stable.

Sales and profit, July–September

Net sales increased 4 per cent to SEK 436 million (421). Organic growth was 5 per cent. Organic growth was impacted positively by higher average fees and a higher number of employees, while more absence and lower revenue from subconsultants impacted negatively. There was no year-on-year difference in the number of available working hours.

EBITA increased 21 per cent, corresponding to SEK 9 million and the EBITA margin increased to 11.4 per cent (9.7). The EBITA improvement was mainly driven by higher average fees and FTE growth, while more absence and higher operating expenses impacted negatively.

Overall, the Danish market was relatively stable during the third quarter, with slight differences between segments. Demand in the water and environmental sectors remained stable, driven by climate-related services in the larger cities. The infrastructure market was fairly stable in the municipal market. The Danish state has agreed on an infrastructure investment plan, which is expected to increase demand in the market for state financed road, rail and public infrastructure. The market for building services and the residential market were relatively stable.

Net sales & EBITA margin, rolling 12 months

Net sales and profit Jul–Sep
2021
Jul–Sep
2020
Jan–Sep
2021
Jan–Sep
2020
Net sales, SEK M 436 421 1,392 1,347
Organic growth, % 5 0 6 -2
Acquisition-related growth, % 0 6 1 5
Currency, % -1 -3 -4 0
Total growth, % 4 3 3 3
Organic growth adj. for calendar, % 5 0 6 -2
EBITA, SEK M 50 41 128 94
EBITA margin, % 11.4 9.7 9.2 7.0
Number of full-time employees 1,258 1,224 1,279 1,218

Sweco Netherlands

Net sales and EBITA declined due to less subconsultant revenue, fewer FTEs and more absence. EBITA was also impacted by higher operating expenses. At the end of the quarter, the Dutch operations completed its first acquisition since becoming part of Sweco. The market remained relatively good during the quarter.

Sales and profit, July–September

Net sales decreased to SEK 448 million (466). Organic growth amounted to -3 per cent as an effect of less subconsultant revenue, fewer FTEs and more absence. There was no year-onyear difference in the number of available working hours.

EBITA decreased 23 per cent, corresponding to SEK 10 million. The EBITA margin declined to 7.5 per cent (9.4). The EBITA decline was mainly attributable to higher operating expenses and more absence.

Despite the Covid-19 situation, the Dutch market remained relatively good during the third quarter, albeit with differences between segments. Demand for infrastructure services was good, backed by major public investments. Demand within residential building remained high due to the continued shortage of residential homes. In addition, the market for building services systems was good. In the market for industrial services, the food sector was stable but the chemical sector remained under pressure. Within the energy market there was substantial demand to increase infrastructure to facilitate green energy like solar energy and wind farms, and there was an increasing interest in hydrogen.

On 24 September, Sweco announced the acquisition of Bureau Stedelijke Planning in the Netherlands. The company is mainly involved in the early planning phase of urban development, specialised in residential and workspace areas, shopping districts and leisure facilities. Bureau Stedelijke Planning employs 32 professionals, with an additional 20 self-

Net sales & EBITA margin, rolling 12 months

employed consultants associated with the company, and has annual net sales of around SEK 56 million.

Net sales and profit Jul–Sep
2021
Jul–Sep
2020
Jan–Sep
2021
Jan–Sep
2020
Net sales, SEK M 448 466 1,470 1,550
Organic growth, % -3 -2 -1 3
Acquisition-related growth, % 0 0 0 0
Currency, % -1 -3 -4 0
Total growth, % -4 -5 -5 2
Organic growth adj. for calendar, % -3 -2 -1 3
EBITA, SEK M 34 44 147 131
EBITA margin, % 7.5 9.4 10.0 8.4
Number of full-time employees 1,362 1,380 1,360 1,394

Sweco Belgium

Significant growth, organically and from acquisitions. The EBITA margin improved, driven by FTE growth and the contribution from acquisitions. The market was generally good and the industry market recovered from Covid-19 effects.

Sales and profit, July–September

Net sales increased 15 per cent to SEK 450 million (392), and organic growth was approximately 7 per cent adjusted for calendar effects. Organic growth was mainly driven by FTE growth. Recent acquisitions contributed 10 per cent to growth. The yearon-year calendar effect of eight fewer hours had a negative impact of approximately SEK 5 million on net sales and EBITA.

EBITA increased approximately 27 per cent, corresponding to SEK 13 million, adjusted for calendar effects and the EBITA margin increased to 12.6 per cent (12.3). The improvement in earnings was mainly attributable to FTE growth and the contribution from acquisitions. The market remained good within most segments and both the private and the public sector building markets were stable. The residential market was stable as was the office market. The industry market was fully recovered from Covid-19 effects. The public infrastructure markets remained strong. Belgium is in the middle of a complete energy transition with a focus on decarbonisation in the transportation, building and industry sectors as well as transforming energy production. The electrification in industry and the public domain is increasing.

Net sales & EBITA margin, rolling 12 months

Net sales and profit Jul–Sep
2021
Jul–Sep
2020
Jan–Sep
2021
Jan–Sep
2020
Net sales, SEK M 450 392 1,403 1,241
Organic growth, % 6 7 9 10
Acquisition-related growth, % 10 16 8 13
Currency, % -2 -3 -4 0
Total growth, % 15 20 13 23
Organic growth adj. for calendar, % 7 6 10 9
EBITA, SEK M 57 48 181 143
EBITA margin, % 12.6 12.3 12.9 11.5
Number of full-time employees 1,357 1,082 1,234 1,054

Sweco UK

Net sales and EBITA increased, driven by higher average fees and less absence. The UK has been the market most impacted by Covid-19 and remains challenging. Some segments show signs of improvement, but Brexit-related supply problems and subsequent increases in material prices are impacting the construction market.

Sales and profit, July–September

Net sales increased 8 per cent to SEK 302 million (280). Organic growth was 3 per cent and the increase was mainly driven by higher average fees and less absence, while fewer FTEs had a negative impact. There was no year-on-year difference in the number of available working hours.

EBITA was three times higher than same quarter last year, increasing by SEK 19 million. The EBITA margin improved to 9.3 per cent (3.1). The earnings improvement was driven by higher average fees and less absence. The UK market remained challenging over all in the third quarter. Demand in the buildings market improved somewhat. The energy, environment and water markets remained stable. The transport infrastructure market continued to be challenging.

The market has shown signs of recovery, with increased customer enquiries. At the same time, recent Brexit-related supply problems and subsequent increases in material prices are impacting the construction market negatively.

The government's temporary furlough scheme came to an end on 30 September 2021.

Q2 2021 Q3 2021

Q1 2021 Q4 2020 Q3 2020

Net sales and profit Jul–Sep
2021
Jul–Sep
2020
Jan–Sep
2021
Jan–Sep
2020
Net sales, SEK M 302 280 904 967
Organic growth, % 3 -9 -5 -5
Acquisition-related growth, % 0 0 0 22
Currency, % 5 -3 -2 0
Total growth, % 8 -12 -6 18
Organic growth adj. for calendar, % 3 -9 -4 -5
EBITA, SEK M 28 9 48 69
EBITA margin, % 9.3 3.1 5.3 7.1
Number of full-time employees 1,173 1,239 1,186 1,243

Sweco Germany and Central Europe

The new leadership continued to execute on the turnaround plan for the business. As part of this, the quarter was impacted by provisions for closing down part of the architecture business. The market remained stable with Covid-19 primarily impacting the private real estate market.

Sales and profit, July–September

During the quarter, the new leadership in Germany continued to execute on the turnaround plan. As an important step in the improvement program, it was decided to close down an underperforming part of the architecture business including the Jo Franzke operations. Provisions for laying off employees, winding down the project portfolio and onerous office leases constitute the main part of the SEK 56 million reported as items affecting comparability (IAC).

Net sales decreased 1 per cent to SEK 477 million (481). Organic growth was around 4 per cent, adjusted for IAC, and was mainly driven by higher average fees and a higher number of employees, while more absence

impacted negatively. There was no year-on-year difference in the number of available working hours.

EBITA amounted to SEK -48 million (0). The EBITA decrease was primarily a result of the costs related to the turnaround of parts of the architecture business.

EBITA excluding IAC increased SEK 7 million and was driven by higher average fees, while more absence impacted negatively.

Overall, the German market remained stable in the third quarter despite Covid-19. However, private investors continued to slow down or stop projects and tenders in the real estate market. On the other hand, the German publicly funded sector remained good and energy transition projects have continued as planned.

Net sales & EBITA margin, rolling 12 months

Net sales and profit Jul–Sep
2021
Jul–Sep
2020
Jan–Sep
2021
Jan–Sep
2020
Net sales, SEK M 477 481 1,447 1,482
Organic growth, % 1 -2 2 2
Acquisition-related growth, % 0 0 0 10
Currency, % -2 -3 -4 -1
Total growth, % -1 -4 -2 11
Organic growth adj. for calendar, % 1 -2 1 1
Organic growth adj. for calendar & IAC, % 4 -2 3 1
EBITA excl. IAC, SEK M 8 0 -3 17
EBITA margin excl. IAC, % 1.6 0.0 -0.2 1.2
EBITA, SEK M -48 0 -59 17
EBITA margin, % -10.1 0.0 -4.1 1.2
Number of full-time employees 2,341 2,314 2,345 2,378

Other information

Parent Company, January–September 2021

Parent Company net sales totalled SEK 700 million (654) and were attributable to intra-group services. Profit after net financial items totalled SEK 305 million (288). Investments in equipment totalled SEK 36 million (29). Cash and cash equivalents at the end of the period totalled SEK 155 million (1,337).

Accounting principles

Sweco complies with the International Financial Reporting Standards (IFRS) and interpretive statements from the International Financial Reporting Interpretations Committee (IFRIC), as adopted by the EU. This report was prepared in accordance with IAS 34, Interim Reporting; the Swedish Annual Accounts Act; and the Swedish Financial Reporting Board's RFR 2, Reporting for Legal Entities. The Group applies the same accounting and valuation principles as those described in Note 1 in the Annual Report for 2020.

In this report, amounts in brackets refer to the corresponding period of the previous year. Because table items are individually rounded off, table figures do not always tally. The interim report comprises pages 1–28; the interim financial information presented on pages 1–28 is therefore part of this financial report.

Key performance measures

Sweco follows the guidelines from ESMA (European Securities and Markets Authority) regarding APMs (Alternative Performance Measures). In brief, these are measures of historical or ongoing operating results and financial performance that are not specified or defined in IFRS. The presentation of non-IFRS financial measures is limited as an analytical tool and should not be used as a substitute for key ratios pursuant to IFRS. Sweco believes that the APMs will enhance investors' evaluation of our ongoing operating results, aid in forecasting future periods and facilitate meaningful comparison of results between periods. The non-IFRS financial measures presented in this report may differ from similarly titled measures used by other companies. A complete list of all Sweco's definitions can be found on our website: https://www.swecogroup.com/ investor-relations/financial-information/definitions

Sweco's key financial metrics, defined as Alternative Performance Measures (APMs) in accordance with IFRS, are EBITA and Net debt/EBITDA.

EBITA is the Group's key metric for operational performance at Group and BA level. Sweco's EBITA measure is defined as Earnings Before Interest, Taxes and Acquisition-related items. All leases are treated as operating leases and the total cost of the lease affects EBITA. Operating lease treatment follows IAS 17 (the standard for leases applicable through 31 December 2018).

Net debt/EBITDA is Sweco's key metric for financial strength. The definition remains essentially in line with the covenants defined in Sweco's bank financing agreements. Net debt is defined as financial debt (comprised almost exclusively of interest-bearing bank debt) less cash and cash equivalents and short-term investments. Lease liabilities are excluded from Net debt. As with the calculation of EBITA, when calculating EBITDA all leases are assumed to comprise operating leases pursuant to IAS 17.

Items affecting comparability (IAC): To assist in understanding its operations, Sweco believes that it is useful to consider certain measures and ratios exclusive of items affecting comparability. Items affecting comparability include items that are non-recurring, have a significant impact and are considered to be important for understanding the operating performance when comparing results between periods. Items affecting comparability relate to restructuring and integration costs, costs related to acquisitions and divestments, project write-downs and other one-off items when amounts are significant. The items affecting comparability are disclosed in this report. All measures and ratios in this report have been disclosed including items affecting comparability first and then excluding items affecting comparability as a second measure when deemed appropriate.

The reconciliation of Sweco's key financial metrics, described above, and IFRS measures is presented on page 21 and 28. Organic growth calculation is presented on page 27.

The Sweco share

The Sweco share is listed on Nasdaq Stockholm. The share price of the Sweco Class B share was SEK 138.20 at the end of the period, representing a decrease of 11 per cent during the quarter. Nasdaq Stockholm OMXSPI increased 1 per cent over the same period.

The total number of shares at the end of the period was 363,251,457: 31,086,598 Class A shares and 332,164,859 Class B shares. The total number of shares outstanding was 357,485,070: 31,086,598 Class A shares and 326,398,472 Class B shares.

Risks and uncertainties

Significant risks and uncertainties affecting the Sweco Group and the Parent Company include business risks associated with the general economic trend and investment level in various markets, the capacity to attract and retain skilled personnel, the effects of political decisions as well as risks und uncertainties related to the Covid-19 pandemic. The Group is also exposed to various types of financial risk, such as foreign currency, interest rate and credit risk. The risks to which Sweco is exposed are detailed in Sweco's 2020 Annual Report (page 96–97, Risks and Risk Management).

Calendar effects

Year 2021

The number of normal working hours in 2021, based on the 12-month sales-weighted business mix as of September 2020, is broken down as follows:

2021 2020
Quarter 1: 487 500 -13
Quarter 2: 473 465 8
Quarter 3: 517 518 -1
Quarter 4: 496 491 5
Total: 1,973 1,974 -1

Year 2022

The number of normal working hours in 2022, based on the 12-month sales-weighted business mix as of September 2021, is broken down as follows:

2022 2021
Quarter 1: 497 487 10
Quarter 2: 468 473 -5
Quarter 3: 516 517 -1
Quarter 4: 490 496 -6
Total: 1,971 1,973 -2

Acquisition-related amortisation

Acquisition-related intangible assets and expensed costs for future services will be amortised pursuant to the following schedule, based on acquisitions to date:

2021 Estimate SEK -141 million
2022 Estimate SEK -94 million
2023 Estimate SEK -51 million
2024 Estimate SEK -21 million

Annual general meeting

The 2022 annual general meeting will be held on Thursday, 21 April 2022 at 3:00 PM in Stockholm. Sweco's 2021 Annual Report will be available for shareholder perusal at Sweco's headquarters, Gjörwellsgatan 22, Stockholm, and on the company's website, www.swecogroup.com, approximately three weeks prior to the AGM.

Forthcoming financial information

Year-end report 2021 11 February 2022
Interim report January–March 12 May 2022
Interim report January–June 15 July 2022
Interim report January–September 27 October 2022

Stockholm, 29 October 2021

Åsa Bergman President and CEO, Member of the Board of Directors

For further information, please contact:

Åsa Bergman, President and CEO

[email protected]

Olof Stålnacke, CFO

Phone +46 70 306 46 21 [email protected]

Katarina Grönwall, CCO

Phone +46 73 258 93 33 [email protected]

SWECO AB (publ) Org. nr. 556542-9841

Gjörwellsgatan 22, Box 34044, 100 26 Stockholm, Phone: +46 8 695 60 00 Email: [email protected] www.swecogroup.com

Auditor's report

This is the Auditor's review report on interim financial information, prepared in accordance with IAS 34 and Chapter 9 of the Swedish Annual Accounts Act.

Introduction

We have reviewed the condensed interim financial information (interim report) of Sweco AB as of 30 September 2021 and the nine-month period then ended. The board of directors and the CEO are responsible for the preparation and presentation of the interim financial information 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 Report 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, ISA, 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 with the Swedish Annual Accounts Act, regarding the Parent Company.

Stockholm, 29 October 2021 PricewaterhouseCoopers AB

Aleksander Lyckow Authorised public accountant

KPIs

KPIs1 Jul–Sep
2021
Jul–Sep
2020
Jan–Sep
2021
Jan–Sep
2020
Oct 2020–
Sep 2021
Full-year
2020
Profitability
EBITA margin excl. IAC, % 8.8 9.2 9.3 9.8 9.4 9.7
EBITA margin, % 7.6 9.2 9.0 9.8 7.9 8.5
Operating margin (EBIT), % 7.7 8.9 8.8 9.3 7.8 8.2
Profit margin, % 7.2 8.3 8.4 8.8 7.4 7.7
Revenue growth2
Organic growth, % 0 -2 0 1 -1
Acquisition-related growth, % 3 3 3 5 4
Currency, % 0 -3 -2 -1 -2
Total growth, % 3 -2 1 5 1
Organic growth adj. for calendar, % 0 -2 1 1 -2
Organic growth adj. for calendar & IAC, % 1 -2 1 1 -1
Debt
Net debt, SEK M 2,119 1,410 943
Interest-bearing debt, SEK M 2,542 3,155 3,031
Financial strength
Net debt/Equity, % 26.4 18.0 12.5
Net debt/EBITDA, x 1.1 0.6 0.5
Equity/Assets ratio, % 41.7 39.2 37.9
Available cash and cash equivalents, SEK M 2,903 4,546 3,898
– of which unutilised credit, SEK M 2,479 2,802 1,811
Return
Return on equity, % 16.1 21.0 17.6
Return on capital employed, % 12.2 15.3 12.9
Share data3
Earnings per share, SEK 0.75 0.83 2.91 2.98 3.57 3.64
Diluted earnings per share, SEK 0.74 0.81 2.90 2.91 3.56 3.58
Equity per share, SEK4 22,42 22.02 21.25
Diluted equity per share, SEK4 22,38 21.55 21.07
Number of shares outstanding at reporting date 357,485,070 355,197,471 355,197,471
Number of repurchased Class B shares 5,766,387 8,053,986 8,053,986

1) The definitions of the Key Performance Indicators (KPIs) are available on Sweco's website.

2) See page 27 for details on Sweco's calculation of revenue growth.

3) Due to the share split conducted during Q4 2020, all historical share data have been restated in accordance with IAS 33.

4) Refers to portion attributable to Parent Company shareholders.

Reconciliation of EBIT and the APMs EBITA
and EBITDA, SEK M
Jul–Sep
2021
Jul–Sep
2020
Jan–Sep
2021
Jan–Sep
2020
Oct 2020–
Sep 2021
Full-year
2020
Operating profit (EBIT) 360 404 1,392 1,459 1,640 1,706
Acquisition-related items 14 30 85 140 80 135
Lease expenses1 -196 -189 -593 -576 -800 -782
Depreciation and impairments, right-of-use assets 180 171 545 519 734 708
EBITA2 359 417 1,428 1,542 1,653 1,766
Amortisation/depreciation and impairment,
tangible and intangible fixed assets
68 69 205 211 272 278
EBITDA3 427 485 1,633 1,753 1,925 2,044

1) Lease expenses pertain to adjustments made in order to treat all leases as operating leases.

2) EBITA is an alternative performance measure (APM) defined as Earnings before Interest, Taxes and Acquisition-related items, under which all leases are treated as operating leases and the total cost of the lease affects EBITA. 3) EBITDA is an alternative performance measure (APM) defined as Earnings before Interest, Taxes, Depreciation & amortisation and Acquisition-related items, under which all leases are treated as

operating leases and the total cost of the lease affects EBITDA.

Reconciliation of the APMs EBITA
and EBITA excl. IAC, SEK M
Jul–Sep
2021
Jul–Sep
2020
Jan–Sep
2021
Jan–Sep
2020
Oct 2020–
Sep 2021
Full-year
2020
EBITA 359 417 1,428 1,542 1,653 1,766
Items affecting comparability (IAC)1 56 56 346 290
EBITA excl. IAC 415 417 1,484 1,542 1,999 2,056

1) Items affecting comparability encompass the provisions related to the execution of the turn-around plan in Germany of SEK 56 million in Q3 2021 and the write-down of working capital of SEK 290 million in the German operations in Q4 2020. Both are reported in Business Area Germany & Central Europe.

Consolidated income statement

SEK M Jul–Sep
2021
Jul–Sep
2020
Jan–Sep
2021
Jan–Sep
2020
Oct 2020–
Sep 2021
Full-year
2020
Net sales 4,691 4,547 15,872 15,716 21,014 20,858
Other income 6 -1 9 4 11 7
Other external expenses -954 -931 -2,978 -3,091 -4,066 -4,180
Personnel expenses -3,120 -2,940 -10,676 -10,302 -14,234 -13,859
Amortisation/depreciation and impairment,
tangible and intangible fixed assets1
-68 -69 -205 -211 -272 -278
Depreciation and impairment, right-of-use assets -180 -171 -545 -519 -734 -708
Acquisition-related items2 -14 -30 -85 -140 -80 -135
Operating profit (EBIT) 360 404 1,392 1,459 1,640 1,706
Net financial items3 -9 -14 -27 -34 -38 -46
Interest cost of leasing4 -11 -13 -35 -42 -47 -54
Other financial items5 -1 2 3 -1 6 2
Total net financial items -21 -25 -58 -77 -80 -98
Profit before tax 339 379 1,333 1,382 1,560 1,608
Income tax -73 -84 -295 -325 -286 -316
PROFIT FOR THE PERIOD 267 295 1,038 1,057 1,273 1,293
Attributable to:
Parent Company shareholders 267 295 1,038 1,057 1,273 1,292
Non-controlling interests 0 0 0 0 1 1
Earnings per share attributable to
Parent Company shareholders, SEK6
0.75 0.83 2.91 2.98 3.57 3.64
Average number of shares outstanding6 357,485,070 355,197,799 356,515,403 354,435,722 356,185,920 354,626,159
Dividend per share, SEK6 2.20

1) Includes tangible assets and intangible assets that are not acquisition-related.

2) Acquisition-related items consist of amortisation and impairment of goodwill and acquisition-related intangible assets, revaluation of purchase price, profit and losses on the divestment

of companies, operations, land and buildings, as well as costs for received future service. See page 25 for additional details. 3) Net financial items comprise interest expenses on credit facilities and costs related to credit facilities less interest income on cash and cash equivalents.

4) Interest cost of leasing comprises the interest cost of leasing pursuant to IFRS 16.

5) Other financial items: Result and distributions from participation in associated companies and other securities, result from sale of participations in associated companies and other securities, foreign exchange gains and losses on financial assets and liabilities, and other interest income and interest expenses.

6) Due to the share split conducted during Q4 2020, historical data has been restated in accordance with IAS 33.

Consolidated statement of comprehensive income

SEK M Jul–Sep
2021
Jul–Sep
2020
Jan–Sep
2021
Jan–Sep
2020
Oct 2020–
Sep 2021
Full-year
2020
Profit for the period 267 295 1,038 1,057 1,273 1,293
Items that will not be reversed in the income
statement
Revaluation of defined benefit pensions,
net after tax1, 2
0 -22 -12 -34
Items that may subsequently be reversed in
the income statement
Translation differences, net after tax 2 4 91 -127 -96 -314
COMPREHENSIVE INCOME FOR THE PERIOD 269 299 1,129 908 1,166 945
Attributable to:
Parent Company shareholders 269 299 1,129 908 1,166 945
Non-controlling interests 0 0 0 0 0 0
1) Tax on revaluation of defined benefit pensions 0 7 4 11

2) Revalued annually. Reviewed quarterly in the event of material changes to actuarial assumptions.

Consolidated cash flow statement

SEK M Jul–Sep
2021
Jul–Sep
2020
Jan–Sep
2021
Jan–Sep
2020
Oct 2020–
Sep 2021
Full-year
2020
Profit before tax 339 379 1,333 1,382 1,560 1,608
Amortisation/depreciation and impairment 273 260 823 795 1,099 1,071
Other non-cash items 48 62 175 172 506 502
Cash flow from operating activities before
changes in working capital, tax paid, interest paid
and received
660 702 2,332 2,349 3,164 3,181
Interest cost leasing -11 -13 -35 -42 -47 -54
Net interest paid -3 -8 -12 -22 -18 -28
Tax paid -116 -91 -399 -315 -422 -337
Changes in working capital -385 -395 -1,162 125 -799 488
Cash flow from operating activities 144 193 724 2,094 1,879 3,249
Acquisition and divestment of subsidiaries
and operations
-60 -96 -347 -328 -553 -535
Purchase and disposal of intangible
and tangible assets
-44 -40 -161 -170 -211 -220
Other investing activities 0 4 -2 5 2 9
Cash flow from investing activities -104 -132 -509 -493 -762 -746
Borrowings and repayment of borrowings 95 1 -592 382 -598 376
Principal elements of lease payments -186 -175 -555 -524 -731 -700
Dividends paid -782 -365 -1,149 -733
Cash flow from financing activities -91 -174 -1,929 -508 -2,477 -1,056
CASH FLOW FOR THE PERIOD -51 -113 -1,714 1,094 -1,361 1,447

Consolidated balance sheet

SEK M 30 Sep 2021 30 Sep 2020 31 Dec 2020
Goodwill 8,030 7,598 7,593
Other intangible assets 310 336 340
Property, plant and equipment 500 534 519
Right-of-use assets 2,507 2,738 2,705
Financial assets 379 384 391
Current assets excl. cash and cash equivalents 7,068 6,623 6,312
Cash and cash equivalents incl. short-term investments 424 1,744 2,088
TOTAL ASSETS 19,218 19,957 19,948
Equity attributable to Parent Company shareholders 8,014 7,821 7,548
Non-controlling interests 10 10 10
Total equity 8,023 7,831 7,557
Non-current lease liabilities 1,908 2,162 2,135
Non-current interest-bearing debt 2,341 3,104 2,996
Other non-current liabilities 834 909 832
Current lease liabilities 709 716 706
Current interest-bearing debt 201 51 34
Other current liabilities 5,202 5,185 5,688
TOTAL EQUITY AND LIABILITIES 19,218 19,957 19,948
Contingent liabilities 908 957 942

Consolidated statement of changes in equity

Jan–Sep 2021 Jan–Sep 2020
SEK M Equity
attributable
to Parent
Company
shareholders
Non
controlling
interests
Total equity Equity
attributable
to Parent
Company
shareholders
Non
controlling
interests
Total equity
Equity, opening balance 7,548 10 7,557 7,154 10 7,164
Comprehensive income for the period 1,129 0 1,129 908 0 908
Share bonus scheme 114 114 121 121
Share savings schemes 5 5 3 3
Transfer to shareholders -782 0 -782 -365 0 -365
EQUITY, CLOSING BALANCE 8,014 10 8,023 7,821 10 7,831

Acquisitions

The following acquisition of companies and operations were carried out during the period.

Company or operations1 Included
from
Business
area
Acquired
share, %2
Annual
net sales in
SEK M3
Number
of employees
(individuals)
Bureau voor Urbanisme (BUUR) BV January Belgium 100 47 654
Linja Arkkitehdit Oy April Finland 100 54 59
Gaia Consulting Oy April Finland 100 67 58
Boydens Engineering Group June Belgium 100 103 140
AdviceU Group August Sweden 100 33 30
Bureau Stedelijke Planning September Netherlands 100 56 32
Other5 15 19
TOTAL 375 403

1) Acquired goodwill attributable to acquisition of assets is tax deductible in event of future write-downs.

2) No acquired ownership share reported for asset deals.

3) Estimated annual net sales. 4) Of which 63 self employed.

5) Acqusition of Wendelbo Landskap AS (Norway), Arcade Concept Engineering (Belgium) and Mark & Pieler Ingeniuere (Germany).

During the period, the acquired companies contributed SEK 118 million in net sales, SEK 8 million in EBITA and SEK -2 million in operating profit (EBIT). If the companies had been owned as of 1 January 2021 they would have contributed approximately SEK 271 million in net sales, about SEK 18 million in EBITA and about SEK 2 million in operating profit (EBIT). The transaction costs for the acquisitions during this period and the previous period totalled SEK 7 million.

The purchase considerations of the acquisitions carried out in the period totalled SEK 392 million and had a negative impact on cash and cash equivalents of SEK 363 million. The acquisition analyses regarding Bureau voor Urbanisme (BUUR) BV, Linja Arkkitehdit Oy, Gaia Consulting Oy, Arcade Concept Engineering, Mark & Pieler Ingeniuere, Boydens Engineering, AdviceU and Bureau Stedelijke Planning are preliminary. The acquisitions impacted the consolidated balance sheet as detailed in the table below.

Acquisitions, SEK M
Intangible assets 379
Property, plant and equipment 10
Right-of-use assets 21
Financial assets 2
Current assets 135
Non-current lease liabilities -10
Non-current other liabilities -7
Deferred tax -10
Current lease liabilities -9
Other current liabilities -118
Total purchase consideration 392
Purchase price outstanding -5
Payment of deferred purchase price 19
Cash and cash equivalents in acquired companies -42
DECREASE IN GROUP CASH AND CASH EQUIVALENTS 363

Divestments

In the beginning of the year, Sweco divested its Norwegian subsidiary Årstiderne Arkitekter AS with 3 employees. During the third quarter, Sweco divested the Geolab business in Sweden with 11 employees. The divestment contributed SEK 9 million in net sales and SEK 1 million in operating profit during the period. The divestment had a positve impact on profit and Group's cash and cash equivalents of SEK 17 million. The impact of the divestments on the consolidated balance sheet was limited.

Acquisition-related items

SEK M Jul–Sep
2021
Jul–Sep
2020
Jan–Sep
2021
Jan–Sep
2020
Oct 2020–
Sep 2021
Full-year
2020
Amortisation of acquisition-related intangible
assets
-25 -20 -73 -65 -92 -85
Revaluation of additional purchase price -2 1 -2 -38 1 -38
Profit/loss on divestment of buildings and land 0 0 6 6
Profit/loss on divestment of companies and
operations1
23 23 52 29
Cost for received future service -11 -11 -33 -36 -46 -47
ACQUISITION-RELATED ITEMS -14 -30 -85 -140 -80 -135

1) Provision for exposure in a previous divestment is realeased during the quarter and amounted to SEK 5 million. The divestment of the Geolab business in Sweden during the third quarter resulted in a book profit of SEK 17 million.

Fair value of financial instruments

The Group's financial instruments consist of shares, trade receivables, other receivables, cash and cash equivalents, trade payables, forward exchange contracts, interest bearing liabilities, other liabilities, and contingent considerations. Descriptions of each category and valuation techniques for the different levels are shown below and in the 2020 Annual Report, Note 33 Financial instrument per category. No transfers between any of the levels took place during the period.

Forward exchange contracts are measured at fair value based on Level 2 inputs. As per 30 September 2021, forward contracts with a positive market value amounted to SEK 0 million compared to SEK 1 million as per 31 December 2020 and forward contracts with a negative market value amounted to SEK 1 million compared to SEK 0 million as per 31 December 2020. Unlisted financial assets and contingent considerations are measured at fair value based on Level 3 inputs. The fair value of unlisted financial assets amounted to SEK 10 million as per 30 September 2021 compared to SEK 10 million as per 31 December 2020, and financial liabilities for contingent considerations amounted to SEK 32 million compared to SEK 49 million as per 31 December 2020. Other financial assets and liabilities are measured at accrued amortised cost. Accrued amortised cost is considered a good approximation of fair value since the fixed interest period for all loans is less than one year.

Quarterly review per business area

2021
Q3
2021
Q2
2021
Q1
2020
Q4
2020
Q3
2020
Q2
2020
Q1
2019
Q4
2019
Q3
Net sales, SEK M
Sweco Sweden 1,446 2,012 1,905 1,992 1,489 2,015 1,985 2,054 1,519
Sweco Norway 533 696 675 620 489 598 708 692 550
Sweco Finland 646 776 723 729 584 726 738 663 536
Sweco Denmark 436 476 480 500 421 467 458 477 410
Sweco Netherlands 448 495 528 515 466 538 547 542 488
Sweco Belgium 450 474 478 414 392 418 431 381 326
Sweco UK 302 289 313 280 280 305 382 348 317
Sweco Germany & Central Europe 477 487 483 175 481 504 497 605 502
Group-wide, Eliminations, etc. -48 -62 -47 -83 -56 -81 -65 -71 -26
TOTAL NET SALES 4,691 5,643 5,538 5,142 4,547 5,489 5,680 5,692 4,623
Items affecting comparability (IAC)2 16 290
TOTAL NET SALES excl. IAC 4,707 5,643 5,538 5,432 4,547 5,489 5,680 5,692 4,623
EBITA, SEK M1
Sweco Sweden 132 272 247 282 149 253 269 271 102
Sweco Norway 24 65 53 44 44 24 97 65 55
Sweco Finland 84 72 76 85 80 104 101 64 76
Sweco Denmark 50 37 41 50 41 22 30 41 44
Sweco Netherlands 34 40 73 42 44 35 51 39 24
Sweco Belgium 57 59 65 46 48 45 50 41 38
Sweco UK 28 4 16 6 9 21 40 24 15
Sweco Germany & Central Europe -48 -9 -3 -317 0 8 9 21 26
Group-wide, Eliminations, etc. -1 -12 -27 -13 2 -18 -17 -34 3
EBITA 359 529 540 224 417 495 630 532 384
Items affecting comparability (IAC)2 56 290
EBITA excl. IAC 415 529 540 514 417 495 630 532 384
EBITA margin, %1
Sweco Sweden 9.1 13.5 13.0 14.2 10.0 12.6 13.6 13.2 6.7
Sweco Norway 4.6 9.4 7.8 7.1 8.9 4.1 13.7 9.4 10.0
Sweco Finland 13.0 9.2 10.5 11.7 13.7 14.3 13.7 9.6 14.2
Sweco Denmark 11.4 7.7 8.6 9.9 9.7 4.8 6.7 8.6 10.7
Sweco Netherlands 7.5 8.1 13.8 8.1 9.4 6.6 9.4 7.2 5.0
Sweco Belgium 12.6 12.5 13.5 11.0 12.3 10.8 11.5 10.7 11.6
Sweco UK 9.3 1.5 5.1 2.2 3.1 6.8 10.4 7.0 4.8
Sweco Germany & Central Europe -10.1 -1.8 -0.5 -180.8 0.0 1.7 1.8 3.5 5.2
EBITA margin 7.6 9.4 9.8 4.4 9.2 9.0 11.1 9.4 8.3
Items affecting comparability (IAC)2 1.2 5.1
EBITA margin excl. IAC 8.8 9.4 9.8 9.5 9.2 9.0 11.1 9.4 8.3
Billing ratio, % 73.7 75.0 73.6 74.1 73.8 75.5 73.6 74.6 73.6
Number of normal working hours 517 473 487 491 518 465 500 485 519
Number of full-time employees 17,627 17,904 17,628 17,470 16,988 17,555 17,330 17,084 16,463

1) EBITA is an alternative performance measure (APM) defined as Earnings before Interest, Taxes and Acquisition-related items, under which all leases are treated as operating leases and the total cost of the lease affects EBITA.

2) Items affecting comparability encompass the provisions related to the execution of the turn-around plan in Germany of SEK 56 million in Q3 2021 and the write-down of working capital of SEK 290 million in the German operations in Q4 2020. Both are reported in Business Area Germany & Central Europe.

Period review per business area

January–September Net sales, SEK M EBITA, SEK M2 EBITA margin, %2 Number of full
time employees
Business Area1 2021 2020 2021 2020 2021 2020 2021 2020
Sweco Sweden 5,363 5,489 651 672 12.1 12.2 5,772 5,812
Sweco Norway 1,903 1,795 143 165 7.5 9.2 1,740 1,640
Sweco Finland 2,146 2,048 231 284 10.8 13.9 2,750 2,499
Sweco Denmark 1,392 1,347 128 94 9.2 7.0 1,279 1,218
Sweco Netherlands 1,470 1,550 147 131 10.0 8.4 1,360 1,394
Sweco Belgium 1,403 1,241 181 143 12.9 11.5 1,234 1,054
Sweco UK 904 967 48 69 5.3 7.1 1,186 1,243
Sweco Germany & Central Europe 1,447 1,482 -59 17 -4.1 1.2 2,345 2,378
Group-wide, Eliminations, etc.3 -156 -202 -41 -33 49 45
TOTAL GROUP 15,872 15,716 1,428 1,542 9.0 9.8 17,716 17,282

1) Sweco is not applying IFRS 16 at the business area level.

2) EBITA is an alternative performance measure (APM) defined as Earnings before Interest, Taxes and Acquisition-related items, under which all leases are treated as operating leases and the total cost of the lease affects EBITA.

3) Group-wide, Eliminations, etc. includes Group functions and the Dutch real estate operations.

Net sales growth

The table below shows the calculation of organic growth excluding calendar effect and items affecting comparability – i.e., net sales growth adjusted for the impact of acquisitions and divestments as well as the effect of foreign currency fluctuations, calendar effect and items affecting comparability.

Jul–Sep Jul–Sep Jul–Sep Jan–Sep Jan–Sep Jan–Sep
2021 2020 2021 2021 2020 2021
Reported net sales 4,691 4,547 3 15,872 15,716 1
Adjustment for currency effects -9 0 -304 -2
Net sales, currency-adjusted 4,691 4,538 3 15,872 15,413 3
Adjustment for acquisitions/divestments -139 -3 3 -415 -3 3
Comparable net sales, currency-adjusted 4,552 4,535 0 15,457 15,409 0
Adjustment of calendar effect 4 0 39 0
Comparable net sales, adjusted for currency
and calendar effects 4,557 4,535 0 15,495 15,409 1
Adjustment of items affecting comparability 16 1 16 0
Comparable net sales, adjusted for currency,
calendar effects and items affecting comparability 4,573 4,535 1 15,512 15,409 1
Jul–Sep
2020
Jul–Sep
2019
Growth, %
Jul–Sep
2020
Jan–Sep
2020
Jan–Sep
2019
Growth, %
Jan–Sep
2020
Reported net sales 4,547 4,623 -2 15,716 14,938 5
Adjustment for currency effects -138 -3 -186 -1
Net sales, currency-adjusted 4,547 4,485 1 15,716 14,752 6
Adjustment for acquisitions/divestments -176 -29 3 -843 -95 5
Comparable net sales, currency-adjusted 4,370 4,456 -2 14,873 14,657 1
Adjustment of calendar effect 3 0 -47 0
Comparable net sales, adjusted for currency
and calendar effects
4,373 4,456 -2 14,826 14,657 1

Net debt

SEK M 30 Sep
2021
30 Sep
2020
31 Dec
2020
Non-current interest-bearing debt 2,341 3,104 2,996
Current interest-bearing debt 201 51 34
Cash and cash equivalents incl. short-term investments -424 -1,744 -2,088
NET DEBT1 2,119 1,410 943

1) Net debt is an alternative performance measure (APM) defined as financial debt (comprised almost exclusively of interest-bearing bank debt) less cash and cash equivalents and short-term investments. Lease liabilities are excluded from Net debt.

Parent Company income statement

SEK M Jan–Sep
2021
Jan–Sep
2020
Full-year
2020
Net sales 700 654 874
Operating expenses -745 -673 -909
Operating loss -46 -20 -35
Net financial items 350 308 1,071
Profit/loss after net financial items 305 288 1,036
Appropriations 1 -180
Profit/loss before tax 305 288 856
Tax -117
PROFIT/LOSS AFTER TAX 305 288 739

Parent Company balance sheet

30 Sep 31 Dec
SEK M 2021 2020
Intangible assets 20 24
Property, plant and equipment 71 60
Financial assets 6,541 6,541
Current assets 1,984 4,593
TOTAL ASSETS 8,616 11,218
Equity 4,316 4,673
Untaxed reserves 654 654
Non-current liabilities 2,234 2,906
Current liabilities 1,413 2,985
TOTAL EQUITY AND LIABILITIES 8,616 11,218

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