AI Terminal

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

Systemair

Quarterly Report Aug 25, 2022

2980_10-q_2022-08-25_d8752c78-1fcd-4296-94d4-b3935bf1994b.pdf

Quarterly Report

Open in Viewer

Opens in native device viewer

Systemair AB (publ) Interim report Q1 1 May – 31 July 2022

First quarter, May – July 2022

  • Net sales increased by 24.4 percent to SEK 2,849 million (2,290).
  • Organic growth was +14.3 percent (+13.3).
  • Operating profit (EBIT) totalled SEK 270 million (210).
  • The operating margin was 9.5 percent (9.2).
  • Profit after tax amounted to SEK 217 million (157).
  • Earnings per share totalled SEK 1.04 (0.75).
  • Cash flow from operating activities amounted to SEK -65 million (+159).

Net sales Q1

SEK 2,849 m.

EBIT Q1

SEK 270 m.

Significant events during the year

In June, the acquisition of all shares in SagiCofim S.p.A., Italy, was completed. The company is a major supplier in air filtration and air distribution.

2022/23
May–Jul
2021/22
May–Jul
2021/22
May-Apr
3 mths 3 mths 12 mths
Net sales, SEK m. 2,848.9 2,290.5 9,634.5
Growth, % 24.4 9.1 13.1
Operating profit, SEK m. 269.6 209.6 769.8
Operating margin, % 9.5 9.2 8.0
Profit after tax, SEK m. 217.1 156.8 544.3
Earnings per share, SEK1 1.04 0.75 2.61
Operating cash flow per share, SEK -0.31 0.76 1.13

1) Systemair AB has issued 600,000 warrants to persons holding senior positions within the company. The average price of the share during the period under review was less than the redemption price for the warrants, so no dilution effect has occurred.

A strong first quarter

Systemair's financial year began with a strong first quarter. Sales increased by 24.4 percent (9.1). Operating profit improved by 29 percent to SEK 270 million (210). The operating margin was 9.5 percent (9.2). Sales of our products and solutions remains good with organic growth of 14.3 percent (13.3).

The market

Demand in the first quarter remained strong, with organic growth of 14.3 percent. This may be regarded as a very strong performance, since the corresponding quarter last year also showed organic growth, of 13.3 percent. All regions report good growth, with the exception of Eastern Europe, with Russia being the main factor. Further price increases were announced during the quarter in response to rising component and freight prices.

Long-term investments

Systemair's balance sheet remains strong, creating the scope for continued investments and acquisitions. Several long-term strategic investments in production equipment are in progress, to meet the rising demand we have encountered.

New acquisitions

In June, the acquisition of SagiCofim S.p.A. was completed. The company is a supplier with extensive experience in filtration and air distribution. The Italian market accounts for about 75 percent of sales, with the remainder being exported mainly within Europe. The company's consolidated sales on a yearly basis amount to EUR 36 million. The process of integration has started during the summer. SagiCofim's ventilation solutions for surgery rooms in combination with our hygiene-certified ventilation units provide good sales synergies going forward.

Sustainability

We are continuing to progress our sustainability work in all areas of operation. Energy conservation and energy efficiency are at the centre of product development at Systemair. EU initiatives, such as the European Green

Deal and Renovation Wave, will support robust longterm demand for energy-efficient ventilation products in the renovation market.

Products and solutions that we sell over a year reduce energy consumption in buildings by 1.9 TWh, preventing more than 500,000 tonnes of CO2 emissions. Systemair has set clear targets for the year 2030, where we will contribute a total of 25 TWh reduced energy use from buildings, accumulated over a 10-year period with 2019/20 as the base year.

Outlook favourable

Despite ongoing challenges in the supply chain, for the first quarter May-July 2022, Systemair can show a strong increase in turnover and an improved operating profit.

We have continued strong order intake and a historically high order backlog. With our 29 wellinvested production facilities in 20 countries and the market's most complete product range, we are the largest supplier of ventilation products in Europe.

Roland Kasper President and CEO

Sales and markets

Group sales for the first quarter of the 2022/23 financial year totalled SEK 2,848.9 million (2,290.5), up 24.4 percent from the same period last year. Adjusted for the effects of foreign exchange and acquisitions, net sales rose by 14.3 percent. Price increases implemented have had an impact on growth, in addition to the purely volume-related increase. Growth in acquired operations was 5.1 percent, while foreign exchange effects increased sales by 5.0 percent over the period.

Geographical breakdown of Q1 sales

Nordic region

During the first quarter, sales in the Nordic region were 20.9 percent higher than in the same period last year. All markets in the region showed good growth during the quarter. Adjusted for foreign exchange effects and acquisitions, sales rose by 16.8 percent.

Western Europe

Sales in the West European market during the quarter were 28.1 percent higher than in the corresponding period last year. Adjusted for foreign exchange effects and acquisitions, sales rose by 13.3 percent. All major markets in the region showed growth during the quarter, particularly Spain, the Netherlands, Italy and Germany.

Eastern Europe and CIS

Sales in Eastern Europe and the CIS rose by 9.7 percent during the quarter. Adjusted for foreign exchange effects and acquisitions, sales rose by 2.0 percent. Sales in Russia declined sharply during the quarter because of internal deliveries to Russia being stopped. Other major markets that showed growth in the region were the Czech Republic, Poland and Slovakia.

North America

Sales in North America during the quarter were 28.0 percent higher than in the same period in the preceding year. Adjusted for foreign exchange effects and acquisitions, sales rose by 10.1 percent. In particular, the Canadian – but also the USA – market showed good growth in the quarter.

Middle East, Asia, Australia and Africa

Sales in the Middle East, Asia, Australia and Africa rose by 31.3 percent compared with the same period last year. Adjusted for foreign exchange effects and acquisitions, sales rose by 34.1 percent. India, Morocco and Australia showed good growth during the period, while sales in Turkey, stated in Swedish kronor, decreased.

2022/23 2021/22
May–Jul May–Jul Sales – Of which,
3 mths 3 mths change organic
Nordic region 487.2 403.1 20.9% 16.8%
Western Europe 1,302.5 1,017.1 28.1% 13.3%
Eastern Europe & CIS 380.5 346.8 9.7% 2.0%
North America 325.9 254.7 28.0% 10.1%
Middle East, Asia, Australia and Africa 352.8 268.8 31.3% 34.1%
Total 2,848.9 2,290.5 24.4% 14.3%

(Sales figures are based on geographical domicile of customers.)

Net sales

Systemair AB Interim report Q1 2022/23 3(16)

Sales by market, 3 months 2022/23 (2021/22)

Results for the first quarter

The gross profit for the first quarter amounted to SEK 985.8 million (796.8), an increase of 23.7 percent over the same period in the preceding year. The gross margin decreased slightly to 34.6 percent (34.8). We are gradually seeing the impact of price increases implemented in a recovery by the gross margin.

Operating profit for the first quarter totalled SEK 269.6 million (209.6), an increase of 28.7 percent over the same period last year. The operating margin increased to 9.5 percent (9.2).

Selling and administration expenses for the quarter totalled SEK 702.9 million (582.3), a rise of SEK 120.6 million, or 20.7 percent. Company acquisitions accounted for SEK 31.0 million of the quarter's costs, indicating that selling and administration expenses for like-for-like units increased by SEK 89.6 million, or 15.4 percent.

Selling expenses were charged with SEK 4.2 million (1.0) for anticipated bad debts. Acquisition-related expenses totalled SEK 2.6 million (–).

Net financial items for the first quarter totalled SEK -3.8 million (-3.4). The impact of foreign exchange on long-term receivables, loans and bank balances totalled SEK +7.5 million (+5.0) net. Interest expenses for the quarter totalled SEK -10.6 million (-6.5).

Tax expense

Estimated tax for the quarter totalled SEK -48.7 million (-49.4), representing an effective tax rate of 18.3 percent (24.0) based on profit after net financial items. The lower tax charge is a result of the revaluation of tax loss carry-forwards in previously loss-making entities.

Acquisitions and new operations

On 14 June 2022, Systemair acquired all shares in the Italian company SagiCofim S.p.A. The company is a major supplier with extensive experience in filtration and air distribution. The company's wholly-owned production facility in Cernusco sul Naviglio, Milan, manufactures high-efficiency HEPA and ULPA class air filters. In Sondrio in the Valtellina Valley, the company owns 50 percent of EFFEBI SRL, which manufactures air distribution products. The Italian market accounts for about 75 percent of the companies' sales, with the remainder being exported mainly within Europe. The companies' consolidated sales in 2021 totalled approximately EUR 36 million with an EBITDA profit of EUR 4.0 million. The companies have about 200 employees. The purchase price agreed is EUR 33.6 million on a debt-free basis.

If the companies acquired had been consolidated from 1 May 2022, inclusive, net sales for the interim report period May to July 2022, inclusive, would have totalled approximately SEK 2,887.0 million. Operating profit for that period would have totalled approximately SEK 273.0 million. For more information regarding acquisitions and their impact on the Group's cash and cash equivalents, see Note 3 in this interim report.

Investments, depreciation and amortisation

Investments for the quarter, net of disposals, totalled SEK 413.1 million (108.9), including SEK 91.6 million (80.7) in new construction and machinery. The investments mainly relate to the production facilities in the Czech Republic, Sweden and Denmark. Acquisitions of subsidiaries and formerly withheld purchase

Operating margin per quarter, relative to the same period in previous years

Systemair AB Interim report Q1 2022/23 4(16)

considerations totalled SEK 319.7 million (20.9). Depreciation, amortisation and impairment of noncurrent assets amounted to SEK 103.2 million (90.0).

Personnel

The average number of employees in the Group was 6,382 (5,995). At the end of the period, Systemair had 6,830 employees (6,523), 307 more than one year previous. New personnel were hired in India (129), the Czech Republic (55), Lithuania (31), Sweden (26), Slovenia (24) and Canada (17). Personnel cutbacks were made in Russia (-79), Menerga in Germany (-45) and South Africa (-37). Acquired companies added a total of 242 employees. The divestment of Traydus in Brazil resulted in a reduction of, in all, 89 employees.

Cash flow and financial position

Cash flow from operating activities, before changes in working capital during the quarter, totalled SEK 309.0 million (249.8). Changes in working capital, mainly consisting of increased inventories and trade accounts receivable, had an impact of SEK -373.8 million (-91.2) on cash flow. The sharp increase is explained by higher purchase prices for components and increased safety stocks due to current component shortages and the uncertain freight situation. Cash flow from financing activities totalled SEK +429.9 million net (-24.6). At the end of the period, net indebtedness was SEK 2,628.1 million (1,524.9). The consolidated equity/assets ratio was 44.0 percent (48.4) at the end of the period.

Warrants

On 26 August 2021, the Annual General Meeting of Systemair AB approved the issue of warrants within the framework of the LTIP 2021 incentive programme. During the 2021/22 financial year, Systemair AB issued

a total of 600,000 warrants for Systemair shares, to 44 individuals in senior positions within the Company. Transfer of the warrants to the participants took place at a price corresponding to their market value according to an external independent valuation using an accepted valuation model (Black-Scholes). Each warrant entitles the holder to subscribe for one new share in the Company at a price of SEK 98.20. The programme runs for four years from 23 September 2021 and the last day for subscription is 30 September 2025.

Financial targets

Systemair has the following financial targets.

  • Average annual growth in sales over a business cycle should be no less than 10 percent.
  • The average operating margin over a business cycle should be no less than 10 percent.
  • The Group's equity/assets ratio should be no less than 30 percent.
  • The dividend should be approximately 40 percent of profit after tax.

Sustainability work

Sustainability issues have long been a central and natural part of Systemair. The importance of goodquality indoor air is increasing and society depends on healthy and good air through energy- and resourceefficient solutions for ventilation, heating and cooling. Our solutions play an important role in our commitment to helping to bring about a more sustainable planet.

Sustainability is an important part of our strategy and an integral part of our business. Our sustainability framework focuses on four areas that play a part in achievement of eight of the Sustainable Development Goals.

Systemair presented our complete HVAC solutions portfolio at MCE in Italy

After four years of absence, it felt extra special to meet with industry peers, partners and customers in-person again. Systemair show-cased our efficient and green products, in line with the event's push for HVAC technologies that are increasingly respectful of the environment.

Systemair AB Interim report Q1 2022/23 5(16)

Responsible Sustainable
enterprise workplace
• Ensuring an ethical and Zero work-related injuries
responsible business Promote employee
· Zero tolerance for corruption development
Taking responsibility in our Equal opportunities with an
supply chain inclusive culture
Sustainable Sustainable
operations products
· Reduce our greenhouse gas Develop leading energy-efficient
(GHG) emissions solutions
Improve our energy efficiency Improving indoor climate
Deduce aux environmental tific and composed to and con-

Events after the close of the period

No significant events have occurred since the end of the period.

Exposure to Russia, Ukraine and Belarus

In view of the ongoing Russian invasion of Ukraine, we have decided to suspend all deliveries to Russia and Belarus for the time being. At the end of the period under review, 227 people were employed in these countries. Systemair's sales in the region represent 2.4 percent of the Group's total sales. In Russia, we have 16 local sales offices with associated warehouses. The Group has a production facility in Moscow with a book value of SEK 152.0 million. Goodwill related to the Russian business is valued at SEK 50.5 million and working capital, mainly in inventories and cash, at SEK 157.1 million. The Company's costs have been adjusted to the declining sales volume on an ongoing basis.

Material risks and uncertainty

Systemair is exposed to operational and financial risks in its business. Operational risks include the international nature of the operations, tough competition and the sensitivity of the construction industry to the business cycle. The financial risks that Systemair has identified in its business consist of foreign exchange risk, borrowing and interest rate risk, as well as credit risk and liquidity risk. The material risks and uncertainties affecting Systemair are described in more detail in the Company's 2021/22 Annual Report.

The situation in Russia and Ukraine is very serious and volatile. There are continuous changes in sanctions, logistics flows and the financial system. Systemair is closely monitoring the situation and assessing the shortand long-term consequences to employees and the business on an ongoing basis.

Related party transactions

There were no material related party transactions during the quarter. Transactions with related parties are described in detail in Note 39 to the accounts in the Annual Report for the 2021/22 financial year.

Parent Company

The Parent Company's net sales for the period under review totalled SEK 45.8 million (37.2). Operating profit was negative, at SEK -36.2 million (-28.0). The Parent Company had 59 employees (63). The core business of the Parent Company consists of intra-Group services.

Systemair in brief

Systemair is a leading ventilation company with operations in 52 countries in Europe, North America, the Middle East, Asia, Australia and Africa. The Company had sales of SEK 9.6 billion in the 2021/22 financial year and today employs approximately 6,800 people. Systemair has reported an operating profit every year since 1974, when the company was founded. Over the past 10 years, growth has averaged 9.4 percent. Systemair helps to improve the indoor climate with the help of energy-efficient and sustainable products that reduce carbon dioxide emissions.

Systemair has well-established operations in growth markets. The Group's products are marketed under the Systemair, Frico, Fantech and Menerga brands. Systemair shares have been quoted on the Nasdaq OMX Nordic Exchange in Stockholm since October 2007, and are today traded on the Large Cap List. The Group comprises about 90 companies.

About Systemair

The Company established operations in 1974 with a product concept, the circular duct fan, a design that considerably simplified the process of installation. We adopted the motto "the direct route", which has been developed from a product concept into a business philosophy. Our product range has expanded strongly to extend over a broad range of fans, air handling units, products for air distribution, air conditioning, air curtains and heating products.

Mission statement

Operating from the core values of simplicity and reliability, our business concept is to develop, manufacture and market energy-efficient, high-quality ventilation products. On the basis of our business concept and with our customers in focus, our aim is to

be seen as a company to rely on, with the emphasis on delivery reliability, availability, sustainability and quality.

Business model

Availability is an important parameter in terms of our competitiveness, and we ensure effective control of our flow of goods, with our own production units, centralised warehouse facilities and an efficient common ERP system. With modern production plants and our own sales companies around the world, we reach out directly to our customers.

The business model supports stability and development, and today we are a leading producer and supplier of ventilation products with our own production and own sales companies.

Strategies

The following strategies create major strengths and competitive advantages that help us to achieve our goals.

  • Innovative product development and a broad product range focusing on energy-efficient air handling products.
  • High product availability and fast delivery via an efficient production, logistics and IT organisation.
  • Sustainability is integrated into our operations, enabling a holistic approach that creates value for all our stakeholders.
  • Development and expansion of Systemair's own sales organisation.
  • Good relationships with ventilation contractors, distributors and consultants.
  • A highly diversified customer base reduces our vulnerability to fluctuations in the economy.
  • Early presence in growth markets.
  • Strategy of acquisition and establishment to expand market shares.

Miscellaneous

The information in this Interim Report is information that Systemair is required to disclose in accordance with the Swedish Securities Markets Act (lagen om värdepappersmarknaden) and/or the Swedish Financial Instruments Trading Act (lagen om handel med finansiella instrument). This information is to be submitted for publication at 1.00 p.m. on 25 August 2022.

The interim report has not been audited.

Skinnskatteberg, 25 August 2022 Systemair AB (publ)

Board of Directors

Calendar

Interim Report Q2 2022/23

8.00 a.m., 8 December 2022

Interim Report Q3 2022/23 8.00 a.m., 9 March 2023

Interim Report Q4 2022/23 8.00 a.m., 8 June 2023

Interim Report Q1 2023/24 1.00 p.m., 31 August 2023

Contact

CEO Roland Kasper Telephone: +46-(0)73-094 40 13 E-mail: [email protected]

CFO Anders Ulff Telephone: +46-(0)70-577 40 09 E-mail: [email protected]

Systemair AB (publ)

Co. Reg. No. 556160-4108 SE-739 30 Skinnskatteberg, Sweden Telephone: +46 (0)222-440 00 [email protected] www.systemair.com

Summary income statement

Group Parent Company
SEK m. 2022/23
May-Jul
3 mths
2021/22
May-Jul
3 mths
2021/22
Aug–Jul
trl
2021/22
May-Apr
12 mths
2022/23
May-Jul
3 mths
2021/22
May-Jul
3 mths
Net sales 2,848.9 2,290.5 10,192.9 9,634.5 45.8 37.2
Cost of goods sold -1,863.1 -1.493.7 -6,685.0 -6,315.6
Gross profit 985.8 796.8 3,507.9 3,318.9 45.8 37.2
Other operating income 52.1 26.6 259.0 233.5 2.1 0.8
Selling expenses -570.0 -483.1 -2,164.4 -2,077.5 -22.7 -20.9
Administration expenses -132.9 -99.2 -471.3 -437.6 -34.9 -24.8
Other operating expenses -65.4 -31.5 -301.4 -267.5 -26.5 -20.3
Operating profit/loss 269.6 209.6 829.8 769.8 -36.2 -28.0
Net financial items -3.8 -3.4 -28.5 -28.1 336.9 277.7
Profit/loss after financial items 265.8 206.2 801.3 741.7 300.7 249.7
Appropriations -1.9 0.4
Tax on profit for the period -48.7 -49.4 -196.7 -197.4 4.2 4.0
Profit/loss for the period 217.1 156.8 604.6 544.3 303.0 254.1
Attributable to:
Parent Company shareholders 216.4 155.1 605.2 543.9
Non-controlling interests 0.7 1.7 -0.6 0.4
Earnings per share, SEK1 1.04 0.75 2.91 2.61

Statement of comprehensive income

Profit/loss for the period
Other comprehensive income
Items that have been, or may later be,
transferred to profit for the year:
217.1 156.8 604.6 544.3 303.0 254.1
Translation differences 73.4 16.0 176.5 119.1
Items that cannot be transferred to profit for
the period:
Revaluation of defined-benefit pensions, net
after tax
6.0 6.0
Other comprehensive income 73.4 16.0 182.5 125.1
Total comprehensive income for the period 290.5 172.8 787.1 669.4 303.0 254.1
Attributable to:
Parent Company shareholders 289.8 171.1 787.7 669.0
Non-controlling interests 0.7 1.7 -0.6 0.4

1) Systemair AB has issued 600,000 warrants to persons holding senior positions within the company. The average price of the share during the period under review was less than the redemption price for the warrants, so no dilution effect has occurred. The total number of shares outstanding at the end of the period under review was 208,000,000.

Summary balance sheet

Group
Parent Company
SEK m. 31/07/2022 31/07/2021 30/04/2022 31/07/2022 31/07/2021
ASSETS
Goodwill 972.7 765.3 888.9
Other intangible non-current assets 310.9 209.7 216.1 32.4 34.9
Property, plant and equipment 2,516.4 2,164.8 2,325.6 14.0 22.5
Financial and other non-current assets 206.8 221.2 193.6 3,146.0 2,797.5
Total non-current assets 4,006.8 3,361.0 3,624.2 3,192.4 2,854.9
Inventory 2,543.9 1,634.7 2,224.9
Current receivables 2,613.1 1,896.7 2,287.4 1,737.7 1,090.0
Cash and cash equivalents 311.3 348.0 335.9
Total current assets 5,468.3 3,879.4 4,848.2 1,737.7 1,090.0
TOTAL ASSETS 9,475.1 7,240.4 8,472.4 4,930.1 3,944.9
EQUITY AND LIABILITIES
Equity 4,167.4 3,501.1 3,853.5 1,857.5 2,005.8
Untaxed reserves 1.7 0.3
Non-current liabilities, non-interest-bearing 329.4 256.3 275.7 0.6 1.1
Non-current liabilities, interest-bearing 1,532.7 1,053.4 1,230.8 1,890.1 1,337.4
Total non-current liabilities 1,862.1 1,309.7 1,506.5 1,890.7 1,338.5
Current liabilities, interest-bearing 1,317.0 747.6 1,148.0 1,061.0 531.3
Current liabilities, non-interest-bearing 2,128.6 1,682.0 1,964.4 119.2 69.0
Total current liabilities 3,445.6 2,429.6 3,112.4 1,180.2 600.3
TOTAL EQUITY AND LIABILITIES 9,475.1 7,240.4 8,472.4 4,930.1 3,944.9

Summary consolidated cash flow statement

2022/23 2021/22 2021/22
SEK m. May–Jul
3 mths
May–Jul
3 mths
May-Apr
12 mths
Operating profit/loss 269.6 209.6 769.8
Adjustment for non-cash items 106.2 88.7 354.5
Financial items -11.3 -8.0 -27.6
Income tax paid -55.5 -40.5 -147.4
Cash flow from operating activities before changes in working capital 309.0 249.8 949.3
Changes in working capital -373.8 -91.2 -714.1
Cash flow from operating activities -64.8 158.6 235.2
Cash flow from investing activities -407.4 -107.9 -515.9
Cash flow from financing activities 429.9 -24.6 274.9
Cash flow for the period -42.3 26.1 -5.8
Cash and cash equivalents at start of period 335.9 319.1 319.1
Translation differences, cash and cash equivalents 17.7 2.8 22.6
Cash and cash equivalents at close of period 311.3 348.0 335.9

Statement of changes in equity – Group

2022/23
May–Jul
2021/22
May–Jul
2021/22
May-Apr
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
attributable to
Parent
Company
shareholders
Non
controlling
interests
Total
equity
Amount at beginning of year 3,815.1 38.4 3,853.5 3,305.0 25.1 3,330.1 3,305.0 25.1 3,330.1
Dividend -1.5 -1.5 -1.8 -1.8 -156.0 -1.8 -157.8
Share of acquisitions
attributable to non
controlling interests
24.9 24.9 12.3 12.3
Issue of warrants
Revaluation of acquisition
4.8 4.8
option -0.7 0.7 0.1 -0.1 -7.7 2.4 -5.3
Comprehensive income 289.8 0.7 290.5 171.1 1.7 172.8 669.0 0.4 669.4
Amount at end of period 4,104.2 63.2 4,167.4 3,476.2 24.9 3,501.1 3,815.1 38.4 3,853.5

Performance measures for the Group

2022/23
May–Jul
2021/22
May–Jul
2021/22
May-Apr
3 mths 3 mths 12 mths
Net sales SEK m. 2,848.9 2,290.5 9,634.5
Growth % 24.4 9.1 13.1
Operating profit/loss SEK m. 269.6 209.6 769.8
Operating margin % 9.5 9.2 8.0
Profit after net fin. items SEK m. 265.8 206.2 741.7
Profit margin % 9.3 9.0 7.7
Return on capital employed % 14.7 14.3 14.5
Return on equity % 16.1 14.8 15.1
Equity/assets ratio % 44.0 48.4 45.5
Investments SEK m. 407.4 107.9 515.9
Depreciation/amortisation and impairments SEK m. 103.2 90.0 408.4
Per share ratios1
Earnings per share SEK 1.04 0.75 2.61
Equity per share SEK 19.73 16.71 18.34
Operating cash flow per share SEK -0.31 0.76 1.13
No. of shares at end of period No. 208,000,000 52,000,000 208,000,000

1 In September 2021, a 4-for-1 share split was carried out. The figures for the preceding year, provided for comparison, have been adjusted.

Quarterly performance measures – Group

2022/23 2021/22 2020/21
May–Jul Feb–Apr Nov–Jan Aug–Oct May–Jul Feb–Apr Nov–Jan Aug–Oct May–Jul
Q1 Q4 Q3 Q2 Q1 Q4 Q3 Q2 Q1
Net sales SEK m. 2,848.9 2,661.6 2,278.1 2,404.2 2,290.5 2,208.5 2,003.9 2,206.7 2,100.0
Growth % 24.4 20.5 13.7 8.9 9.1 8.7 -6.7 -11.1 -6.8
Gross margin % 34.6 34.1 33.3 35.6 34.8 35.7 33.6 35.9 33.6
Operating profit/loss SEK m. 269.6 191.4 131.3 237.5 209.6 173.1 108.0 213.5 182.1
Operating margin % 9.5 7.2 5.8 9.9 9.2 7.8 5.4 9.7 8.7
Return on capital employed % 14.7 14.5 14.9 14.2 14.3 13.1 10.2 10.1 11.2
Return on equity % 16.1 15.1 15.0 14.9 14.8 13.0 9.4 9.2 11.0
Equity/assets ratio % 44.0 45.5 47.2 45.7 48.4 47.9 47.7 46.3 44.7
Basic equity per share SEK 19.73 18.34 17.69 16.45 16.71 15.89 15.30 15.25 14.45
Basic earnings per share SEK 1.04 0.66 0.47 0.74 0.75 0.55 0.33 0.68 0.39
Cash flow from operating
activities per share
SEK -0.31 -0.15 0.13 0.39 0.76 1.10 1.18 1.37 1.13

Note 1 Accounting policies

Systemair applies International Financial Reporting Standards (IFRS). This year-end report was prepared for the Group in accordance with the Swedish Annual Accounts Act, the Swedish Financial Reporting Board's recommendation RFR 1 and IAS 34 Interim Financial Reporting, and for the Parent Company in accordance with the Swedish Annual Accounts Act and RFR 2.

The interim report has been prepared in accordance with IAS 34 Interim Financial Reporting. The Group applies the same accounting policies as described in the 2021/22 Annual Report.

None of the new or revised standards, interpretations or improvements, as adopted by the EU, have affected the Group in any material way.

Note 2 Revenue analysis

The Group's revenue is generated in the main from the manufacture and sale of ventilation products, as well as from the servicing of ventilation products. Total revenue for the quarter amounted to SEK 2,848.9 million (2,290.5), of which servicing of ventilation products accounted for SEK 99.8 million (78.5).

2022/23 2021/22 2021/22
May–Jul May–Jul May-Apr
SEK m. 3 mths 3 mths 12 mths
Europe
Sale of goods recognised at a specific point in time 2,042.5 1,667.0 6,883.8
Sale of goods recognised over time 33.0 32.7 158.4
Servicing recognised at a certain point in time 46.1 38.5 179.2
Servicing recognised over time 45.5 36.6 163.6
2,167.1 1,774.8 7,385.0
Americas, Middle East, Asia, Australia and Africa
Sale of goods recognised at a specific point in time 638.0 463.4 2,024.2
Sale of goods recognised over time 35.6 48.9 205.2
Servicing recognised at a certain point in time 0.8 0.4 3.1
Servicing recognised over time 7.4 3.0 17.0
681.8 515.7 2,249.5
Total
Sale of goods recognised at a specific point in time 2,680.5 2,130.4 8,908.0
Sale of goods recognised over time 68.6 81.6 363.6
Servicing recognised at a certain point in time 46.9 38.9 182.3
Servicing recognised over time 52.9 39.6 180.6
2,848.9 2,290.5 9,634.5

Note 3 Companies acquired

Companies acquired

The purchase consideration for the assets of Sagicofim may provisionally be calculated as follows:

Sagicofim
Total historical cost, less costs of acquisition 383.8
Assets acquired
Fair value of assets acquired, net 313.2
Goodwill 70.6
Identifiable net assets
Brands and customer relationships 55.5
Other intangible assets 54.4
Buildings and land 93.5
Machinery and equipment 25.1
Financial and other non-current assets 0.8
Inventory 74.2
Trade accounts receivable 138.0
Other current assets 17.0
Cash and cash equivalents 28.2
Minority interest -25.1
Non-interest-bearing liabilities -15.3
Deferred tax liability -29.8
Interest-bearing liabilities -12.8
Other operating liabilities -90.5
313.2

The total cash flow impact from acquisitions is SEK -319.7 million. Transactions costs relating to the acquisitions total SEK 2.6 million.

Customer relationships have been stated at the net present value of future cash flows. The useful life of these assets has been estimated at 10 years.

The goodwill upon acquisition is attributable to the strong market position of the companies acquired, synergies expected to arise after the acquisition and the company's estimated future earning capacity.

Net sales for the acquired companies between the time of acquisition and the end of the period under review totalled SEK 74.6 million. Operating profit for the period concerned was SEK 0.9 million. If the companies acquired had been consolidated from 1 May 2022, inclusive, net sales for the interim report period May to July 2022, inclusive, would have totalled approximately SEK 2,887.0 million. Operating profit for that period would have totalled approximately SEK 273.0 million.

Note 4 Financial instruments

Systemair's financial instruments comprise derivatives, trade accounts receivable, cash and cash equivalents, trade accounts payable, accrued supplier costs, interest-bearing liabilities, acquisition options and additional purchase considerations. Liabilities to credit institutions carry variable interest rates or, in certain cases, fixed rates for a short period. Derivatives are measured at fair value via the income statement on the basis of input data corresponding to level 2 as defined in IFRS 13.

Share purchase options and additional purchase considerations are measured on level 3 as defined in IFRS 13. The calculation for the option to acquire the remaining 10 percent of the shares in Systemair HSK, Turkey, is based on the anticipated profit before depreciation/amortisation and tax (EBITDA) for the financial years until 2024/25, plus the increase in value of the land on which the Turkish production facility is situated. Any increase in anticipated profit after tax and any increase in value of the land would result in an increase in the liability relating to the option. No upper limit for the anticipated liability is established in the agreement. Any change in estimated liability is transferred via the Group's equity.

No change in the option took place during the quarter, and it is valued at SEK 20.9 million. The calculation for the option to acquire the remaining 40 percent of the shares in Frico A/S, Denmark, is based on the anticipated operating profit (EBIT) for the 2023/24 and 2024/25 financial years. Any increase in anticipated profit after tax would result in an increase in the liability relating to the option. No upper limit for the anticipated liability is established in the agreement. Any change in estimated liability is transferred via the Group's equity. No change in the option took place during the quarter, and it is valued at SEK 2.1 million. The liability for the purchase options is recognised under Non-current liabilities, non-interestbearing, on the balance sheet.

Other financial assets and liabilities are short-term. For that reason, the fair values of all financial instruments are considered to equate approximately to the carrying amounts. Systemair has not recognised any financial assets and liabilities net.

Note 5 Segment reporting

The Group's operations are classified geographically. Systemair aggregates into two geographical segments of (i) Europe and (ii) Americas, Middle East, Asia, Australia and Africa. The market segment Europe accounts for the major share of Systemair's business. The segment Europe consists of a large number of markets. The legal entities within Europe work with each other in manufacturing and sales. The Company also judges that in every material respect similar economic conditions exist in the region, and so the legal entities within the region have been aggregated. Systemair further considers that accounting for the merged segments of (i) Europe and (ii) Americas, Middle East, Asia, Australia and Africa presents a clearer picture. The Parent Company is accounted for via a separate segment, Group-wide. The subsidiaries are aggregated on the basis of their legal domicile and they are consolidated according to the same principles as for the Group as a whole.

2022/23 2021/22 2021/22
May–Jul May–Jul May-Apr
SEK m. 3 mths 3 mths 12 mths
Europe
Net sales, external 2,167.1 1,774.8 7,385.0
Net sales, intra-Group 63.1 51.9 209.3
Operating profit/loss 258.4 204.6 773.9
Operating margin, % 11.9 11.5 10.5
Profit after net fin. items 272.1 217.7 905.2
Profit margin, % 12.6 12.3 12.3
Assets 5,749.8 4,346.0 5,387.1
Investments 71.3 82.4 294.5
Depreciation/amortisation and impairments 82.4 72.5 335.4
Americas, Middle East, Asia, Australia and Africa
Net sales, external 681.8 515.7 2,249.5
Net sales, intra-Group 9.3 3.7 13.7
Operating profit/loss 46.6 32.8 114.2
Operating margin, % 6.8 6.4 5.1
Profit after net fin. items 30.1 30.0 241.9
Profit margin, % 4.4 5.8 10.8
Assets 1,850.0 1,335.1 1,694.6
Investments 14.0 22.9 48.9
Depreciation/amortisation and impairments 14.2 12.5 52.3
2022/23 2021/22 2021/22
May–Jul May–Jul May-Apr
SEK m. 3 mths 3 mths 12 mths
Group-wide
Net sales, intra-Group 45.8 37.2 149.1
Operating profit/loss -35.4 -27.8 -118.3
Profit after net fin. items -36.4 -41.5 -405.4
Assets 4,940.4 3,956.9 4,218.8
Investments 322.1 2.6 172.5
Depreciation/amortisation and impairments 6.6 5.0 20.7
Eliminations
Net sales, intra-Group -118.2 -92.8 -372.1
Assets -3,065.1 -2,397.6 -2,828.1
Total
Net sales, external 2,848.9 2,290.5 9,634.5
Operating profit/loss 269.6 209.6 769.8
Operating margin, % 9.5 9.2 8.0
Profit after net fin. items 265.8 206.2 741.7
Profit margin, % 9.3 9.0 7.7
Assets 9,475.1 7,240.4 8,472.4
Investments 407.4 107.9 515.9
Depreciation/amortisation and impairments 103.2 90.0 408.4

Alternative Performance Measures

In the report, Systemair presents performance measures that supplement the financial ratios defined in IFRS; these are known as alternative performance measures (APMs). The Company is of the view that these APMs provide valuable information to investors and the Company's management, in that they enable evaluation of the Company's performance, trends, capacity to pay down debt and invest in new business opportunities, and that they reflect the Group's acquisition-intensive business model.

Because not all companies calculate key financial performance measures in the same way, these APMs are not always comparable. As a result, they should not be regarded as substitutes for performance measures as defined in IFRS. A number of definitions appear below, the majority of which are alternative performance measures.

For more key performance measures and information on how they are calculated, see Systemair's website at: group.systemair.com/se/investerare/finansiella-data/

Definitions of key performance measures

Operating profit (EBIT)

Earnings before financial items and tax.

Growth

Growth is defined as the change in net sales, relative to net sales for the preceding period.

Organic growth

Change in sales by comparable units, adjusted for acquisitions and foreign currency effects.

Adjusted operating profit

Operating profit, excluding restructuring costs and other items affecting comparability.

Operating margin

Operating profit divided by net sales.

Profit margin

Profit after financial items divided by net sales.

Return on capital employed

Profit after financial income, for the trailing 12 months (TTM), divided by average capital employed.

Capital employed

Total assets less non-interest-bearing liabilities.

Return on equity

Profit after tax before non-controlling interest, for the trailing 12 months (TTM), divided by average equity excluding non-controlling interest.

Number of employees

The number of employees at the end of the accounting period. New employees, appointments terminated, part-time employees and paid overtime are converted into full-time equivalents.

Earnings per share

Profit for the period attributable to Parent Company shareholders, divided by the average number of shares during the period.

Operating cash flow per share

Cash flow from operating activities for the period, divided by the average number of shares during the period.

Equity/assets ratio

Adjusted equity divided by total assets.

Equity per share

Equity, excluding non-controlling interest, divided by the number of shares at the end of the period.

Talk to a Data Expert

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