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TKH Group N.V.

Earnings Release Mar 5, 2019

3889_iss_2019-03-05_7220d253-7611-4f65-b383-200e0bc52736.pdf

Earnings Release

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Press release - TKH Group N.V. (TKH) Q4 and full year results 2018

High organic turnover growth and strong profit increase in 2018

Highlights Q4

  • Turnover increases by 11.3% to € 428.7 million, organic growth of 10.2%.
  • Increase of 22.2% in EBITA before one-off expenses on the back of cost efficiency and product mix.
  • ROS increase to 12.0%.
  • Net profit before amortization and one-off income and expenses up 28.4%.
  • Successful closing acquisition of Lakesight Technologies, strengthening position in vertical growth markets Machine Vision and Tunnel & Infra.

Highlights 2018

  • Turnover increases by 9.8% to € 1,630.8 million, organic growth of 9.4%.
  • High turnover growth of 12.0% in vertical growth markets.
  • Strategy execution on track: strong investment discipline led to improved market position.
  • Innovations account for 20.8% of turnover and provides strong foundation for the future.
  • Increase of 23.5% in EBITA before one-off expenses growth in all segments.
  • Net profit before amortization and one-off income and expenses attributable to shareholders up 26.7% at € 121.1 million, in line with the previously communicated bandwidth (€ 116 million - € 122 million).
  • Dividend proposal: € 1.40 per (depositary receipt of an) ordinary share (2017: € 1.20).
(in € million, unless otherwise stated) Q4
2018
Q4
20171)
Change
in %
Turnover 428.7 385.3 +11.3%
EBITA before one-off expenses 2) 51.6 42.3 +22.2%
EBITA 51.6 37.7 +37.2%
Net profit before amortization and one-off income and expenses,
attributable to shareholders 2,3,4) 35.9 27.9 +28.4%
ROS 12.0% 11.0%

Fourth quarter results

Full year results

(in € million, unless otherwise stated) 2018 20171) Change
in %
Turnover 1,630.8 1,484.8 +
9.8%
EBITA before one-off expenses 2) 184.6 149.4 +23.5%
EBITA 184.6 143.1 +29.0%
Net profit before amortization and one-off income and expenses,
attributable to shareholders 2,3,4) 121.1 95.6 + 26.7%
Net profit 108.7 87.5 + 24.2%
Net earnings before amortization and one-off income and
expenses, attributable to shareholders, per ordinary share (in €)
2,3,4) 2.88 2.27 +26.8%
Net earnings per ordinary share attributable to shareholders (in €) 2.58 2.05 +25.9%
ROS 11.3% 10.1%
ROCE 21.3% 19.7%
Dividend proposal (in €) 1.40 1.20

1) The comparative figures for 2017 have been restated due to the retrospective application of IFRS 15 'Revenue from contracts with customers'.

2) The one-off expenses in 2017 were restructuring costs of € 6.3 million (Q4 2017: € 4.6 million).

3) For further details, we refer to the 'Overview of alternative performance indicators' included after the financial overviews.

4) Amortization of intangible non-current assets related to acquisitions (after taxes).

Alexander van der Lof, CEO of technology company TKH: "In 2018 our strategy and focus led to the expected materialization of both turnover and profit growth. Again, innovations account for more than 20% of our turnover. We still faced a number of challenges, which were related to our high level of innovation. It is clear that our focus on vertical growth markets and core technologies has paid off. This quarter was the best quarter in TKH's history. A clear evidence of TKH's solid market position and innovative strength. We are on track to realize our medium term objectives."

Progress in realization of objectives and execution of strategy

TKH has achieved success with the focus on the four core technologies and the seven vertical growth markets. With a strong investment discipline our market position improved further in 2018. We have invested mainly in continued innovation, strengthening our commercial and technical organizations and expansion of our production capacity:

  • In mid-2018 we increased our production capacity for 3D smart-sensor technology and further expanded our commercial organization.
  • In the fourth quarter, TKH acquired Lakesight Technologies, which further strengthened our position in the vertical growth markets Machine Vision and Tunnel & Infra. We have already launched the first synergy projects and this acquisition will contribute to TKH's earnings per share as of 2019.
  • In December 2018, TKH acquired the start-up Ognios GmbH (Salzburg, Austria), that has a mission critical communications system certified according to the latest technological requirements, for in particular the Marine & Offshore market.
  • We modernized and expanded our assembly facility for medical and industrial cable systems in Ukraine (industrial connectivity systems).
  • In the third quarter, TKH took into use a new Chinese production facility for high-grade industrial cable systems (industrial connectivity systems).
  • We doubled the capacity at our production facility for tire manufacturing systems in Poland, and this was taken into operation at the end of 2018 (manufacturing systems).
  • At the end of 2018, we began the expansion of our fibre optic production capacity, which will be completed in mid-2019 (fibre network systems).

This year we will continue to build on the strong strategic foundations we have put in place. We will continue to focus on creating a healthy return on all the investments we have made in our innovations and growth building blocks in recent years. Our innovations have proven to be an effective response to the positive trends in investments in robot systems and the continued need for increased productivity, efficiency, safety and quality among the users of our technologies in the various market segments in which we operate. In a number of technologies, such as subsea cable systems and airfield ground lighting, good progress was made, but turnover and profit will have to materialize further.

Innovations, investments and focus on the vertical growth markets with our four core technologies in 2018 led to strong organic and profitable turnover growth, of 12.0% in the vertical growth markets and 7.4% in the other markets. The innovations we have developed in recent years are not only clearly successful in the seven vertical growth markets, but also in other markets. This resulted in an increase in ROS to 11.3% in 2018, from 10.1% in 2017.

Our economies of scale increases efficiency, which enables us to continue to improve the return through investments in R&D, production capacity and market positioning. The combination of the various strategic steps we have taken means we are on track to realize our medium-term target of a ROS of 12-13% and a ROCE of 21-23%.

Financial developments fourth quarter

Turnover increased by € 43.4 million (11.3%) to € 428.7 million in the fourth quarter of 2018 (Q4 2017: € 385.3 million). Lower raw materials prices had a negative impact of 1.1% and foreign currencies had a negative impact of 0.2% on turnover. Acquisitions contributed to turnover by 2.4%. On balance, organic turnover growth was 10.2% compared with the fourth quarter of 2017. Turnover at Telecom Solutions showed an organic turnover decline of 4.6%, while Building Solutions and Industrial Solutions both realized organic growth of 13.3% and 11.4% respectively.

The operating result before amortization of intangible assets and one-off income and expenses (EBITA) increased by 22.2% to € 51.6 million in the fourth quarter of 2018 (Q4 2017: € 42.3 million). Building Solutions recorded particularly strong growth in EBITA compared to the fourth quarter of 2017, while EBITA at Telecom Solutions declined. Higher turnover increased the cost efficiency of our operations and resulted in lower regular operating costs as a percentage of turnover. The ROS for the TKH group was 12.0% in the fourth quarter of 2018 (Q4 2017: 11.0%).

The net profit before amortization and one-off income and expenses attributable to shareholders increased by 28.4% to € 35.9 million (Q4 2017: € 27.9 million).

Financial developments full year 2018

Turnover increased by € 146.0 million (9.8%) to € 1,630.8 million in 2018 (2017: € 1,484.8 million). Organic turnover growth was 9.4%. Acquisitions contributed 0.9% to turnover. Higher raw materials prices had a positive impact of 0.1% on turnover, foreign currencies had a negative impact of 0.6%.

Telecom Solutions recorded organic turnover growth of 2.0% in 2018. At Building Solutions, organic turnover growth was 9.7% and 11.4% at Industrial Solutions.

The gross margin increased to 45.5% in 2018, from 45.0% in 2017. This increase was the result of a changed product mix and the normalization of start-up and replacement costs for new technologies.

Operating expenses were up 7.3% compared to 2017, which was largely due to the higher production level. We also expanded the production facility for tire manufacturing systems in Poland in the course of 2018 and took into operation a production facility in China for highgrade specialty cable systems. On the other hand, the start-up costs for new technologies and the strengthening of the organization were higher last year. R&D expenditure, of which 49.6% was capitalized as development costs (2017: 51.2%), was up slightly at € 60.8 million (2017: € 59.9 million). Acquisitions resulted in a 1.7% increase in expenses. Operating costs as a percentage of turnover declined to 34.1% in 2018, from 34.9% in 2017. Depreciation amounted to € 27.9 million in 2018, which was € 3.1 million higher than the level of 2017, due to the higher investment level in recent years.

The operating result before amortization of intangible assets and one-off income and expenses (EBITA) was € 184.6 million in 2018, up 23.5% from the € 149.4 million recorded the previous year. EBITA at Telecom, Building and Industrial Solutions was up 8.7%, 29.8% and 21.2% respectively. The ROS increased to 11.3% (2017: 10.1%).

Amortization came in € 3.8 million higher at € 40.3 million, primarily due to the acquisition of Lakesight Technologies and higher R&D investments in recent years. In addition, TKH recognized impairments of on balance € 1.5 million.

Financial expenses fell by € 0.4 million to € 6.4 million in 2018 due to the lower interest rates. However, TKH recorded a negative exchange rate effect of € 0.3 million in 2018 (2017: € 1.2 million). The result from other participations improved by € 0.9 million.

A partial release of the provision for earn-out and put-option obligations resulted in an income of € 0.5 million. In 2017, we recognized tax-exempt income of € 9.6 million, largely due to the sale of the share-interest in Nedap and the settlement in the squeeze-out procedure with the former minority shareholders of Augusta Technologies AG.

The tax rate for 2018 was 21.4% (2017: 18.9%). The tax rate in 2017 was impacted by the relatively high tax-exempt income as described above. In 2018, fiscal R&D facilities, such as the Dutch innovation box facility, also had a downward impact on the total effective tax rate.

Net profit before amortization and one-off income and expenses attributable to shareholders increased by 26.7% to € 121.1 million in 2018 (2017: € 95.6 million). The acquisition of Lakesight Technologies made no contribution to the result in 2018 yet, as the acquisition costs were higher than the result included in the consolidation over the relatively short remaining period of 2018. The net profit for 2018 amounted to € 108.7 million (2017: € 87.5 million). Earnings per share before amortization and one-off income and expenses came in at € 2.88 (2017: € 2.27). The ordinary earnings per share amounted to € 2.58 (2017: € 2.05).

The cash flow from operating activities stood at € 126.7 million in 2018 (2017: € 159.6 million). This decline was largely related to an increase in the working capital, compared to a decline in 2017. At year-end 2018, working capital as a percentage of turnover increased to 13.9% (2017: 11.4%), but remains within the targeted bandwidth of 12-15%. Net investments in tangible noncurrent assets came in at € 42.5 million in 2018 (2017: € 40.9 million). A major part of this was related to investments in production facilities. The investments in intangible non-current assets, mainly R&D, patents, licenses and software, amounting to € 35.2 million, more or less remained equal (2017: € 35.1 million). We spent € 116.2 million on acquisitions (2017: € 5.8 million), the majority of which was related to the acquisition of Lakesight Technologies.

Solvency declined to 42.4% in 2018 (2017: 47.0%) due to an increase in the balance sheet total as a result of the dividend payment, acquisitions and investments. The net bank debt, calculated in accordance with the financial covenants, increased to € 326.6 million at year-end 2018, an increase of € 168.8 million compared to year-end 2017. The net debt/EBITDA ratio stood at 1.5, which means TKH was operating well within the financial ratios agreed with its banks.

TKH had 6,533 employees (FTEs) at year-end 2018 (2017: 5,900). The company also had 496 (FTEs) temporary employees (2017: 522 FTEs).

Developments per solutions segment

Telecom Solutions

The core technologies connectivity, vision & security and mission critical communication are represented in Telecom Solutions. TKH develops, produces and supplies systems ranging from basic outdoor infrastructure for telecom and CATV networks through to indoor home networking applications. The focus of the business is on the delivery of completely worry-free systems for its clients, thanks to the system guarantees it provides. Around 40% of the portfolio consists of hub-tohub optical fibre and copper cable systems. The remaining 60%, consisting of components and systems in the field of connectivity and peripherals, is deployed primarily in network hubs.

Key figures
(in € millions unless otherwise stated) 2018 2017 Change
in %
Turnover 194.5 191.5 +
1.6%
EBITA 28.1 25.9 + 8.7%
ROS 14.5% 13.5%

Turnover in the Telecom Solutions segment was 1.6% higher at € 194.5 million. Organic turnover growth was 2.0%, while foreign currencies had a negative impact of 0.4% on turnover. The growth was realized mainly in the fibre network systems sub-segment.

EBITA was up € 2.2 million. The ROS improved to 14.5% from 13.5%.

Fibre network systems - optical fibre, optical fibre cables, connectivity systems and components, active peripherals – turnover share 7.7%

This sub-segment saw organic turnover growth of 2.6%. The growth in turnover in optical fibre network systems was realized primarily in Germany, France and Poland. The ROS improved in line with turnover and as a result of the high capacity utilization level, improved efficiency and increased demand for complex cable specifications with higher gross margins. While growth in China has slowed down, the global demand for optical fibre is still strong. Our growth was hampered in 2018 by the limited availability of preforms, a semi-finished product used to draw optical fibres. However, TKH will benefit in 2019 from the capacity expansion for preforms at its joint venture partner. TKH is also further expanding its optical fibre production capacity. We expect this additional capacity to be fully operational in mid-2019.

Indoor telecom & copper networks - home networking systems, broadband connectivity, IPTV software solutions, copper cable, connectivity systems and components, active peripherals – turnover share 4.3%

Turnover in this sub-segment saw organic growth of 1.0%, with growth driven primarily by the broadband connectivity portfolio for the Benelux. The gross margin increased due to an improved product mix.

Building Solutions

Building Solutions connects the core technologies vision & security, mission critical communications and connectivity in comprehensive solutions for security and communications applications in and around buildings, in medical applications, as well as for inspection, quality, product and process controls. Building Solutions also focuses on efficiency solutions to reduce throughput times for the realization of installations within buildings, and on intelligent video, mission critical communications, evacuations, access (control) and registration systems for a number of specific sectors, including healthcare, parking, marine and offshore, tunnels and airports.

Key figures

(in € millions unless otherwise stated) 2018 2017 1) Change
in %
Turnover 703.7 636.2 + 10.6%
EBITA before one-off expenses 2) 67.8 52.3 + 29.8%
ROS 9.6% 8.2%

1) The comparative figures for 2017 have been restated due to the retrospective application of IFRS 15 'Revenue from contracts with customers'.

2) The one-off expenses in 2017 are related to restructuring costs of € 6.1 million.

Turnover at the Building Solutions segment was 10.6% higher at € 703.7. Organic growth came in at 9.7%. Acquisitions contributed 2.0% to this growth. Foreign currencies had a negative impact of 1.2% on turnover, while higher raw materials prices had a marginal impact of 0.1% on turnover.

EBITA before one-off expenses increased by 29.8% to € 67.8 million. Start-up costs normalized, with the exception of subsea cable production and the development of the airfield ground lighting portfolio. ROS therefore improved to 9.6% in 2018, from 8.2% in 2017.

Vision & Security systems – vision technology based on 2D and 3D smart sensor and laser technology, systems for CCTV, video/audio analysis and detection, intercom, access control and registration, central control room integration, healthcare systems – turnover share 23.8%

Turnover in this sub-segment increased organically by 6.1%. The vertical growth markets Parking and Tunnel & Infra accounted for a significant share of this growth. Parking's turnover increased in the field of parking guidance systems, and TKH won a number of large contracts in this segment.

In Machine Vision, organic turnover growth was limited due to the reluctance to invest in new production lines among consumer electronics manufacturers. The 3D smart-sensor technology segment recorded growth on the back of newly introduced systems that are proving successful in the market. With a view to our growth outlook, we substantially expanded our production capacity in the course of the year, which resulted in additional expenses in 2018.

Due to the program we initiated last year to increase the focus on our core activities and on improving returns, TKH terminated a number of activities in the security segment. This had a limited impact on the turnover in this segment.

Connectivity systems – specialty cable (systems) for marine, rail, infrastructure, wind energy, as well as installation and energy cable for niche markets, structured cabling systems and connectivity systems for wireless energy and data distribution – turnover share 19.3%

Turnover in this sub-segment increased organically by 14.2%, driven by growth in a number of market segments. For instance, we saw continued growth in market volumes in the construction and infra sectors, as well as increased turnover in data cable systems.

In Tunnel & Infra, growth was driven by an increased investment demand for energy networks in connection with the need for alternative energy supplies. This had a positive effect on the demand for energy cables from network companies. We also recorded growth in airfield ground lighting ('AGL') systems. TKH successfully applied the new CEDD technology for AGL, which integrates various TKH technologies and competencies, in a number of projects last year.

Marine & Offshore recorded growth, partly due to the start-up of the new production facility for subsea cable systems. We also increased our market share in cable systems for the marine industry.

The costs of the CEDD / AGL and subsea activities are still ahead of the benefits.

Industrial Solutions

The core technologies connectivity, vision & security and smart manufacturing communication are represented in Industrial Solutions. TKH develops, produces and delivers solutions ranging from specialty cable, plug and play cable systems to integrated systems for the production of car and truck tires. TKH's know-how in the automation of production processes and improvements in the reliability of production systems gives the company the differentiating potential it needs to respond to the increasing desire to outsource the construction of production systems or modules in a number of specialized industrial sectors, such as tire manufacturing, robotics, and the medical and machine building industries.

Key figures
(in € millions unless otherwise stated) 2018 2017 1) Change
in %
Turnover 732.6 657.1 + 11.5%
EBITA before one-off expenses 2) 105.7 87.2 + 21.2%
ROS 14.4% 13.3%

2) The one-off expenses in 2017 are related to restructuring costs of € 0.2 million.

Turnover in the Industrial Solutions segment increased by 11.5% to € 732.6 million. Acquisitions contributed 0.1% to this growth. Foreign currencies had a negative impact of 0.1% on turnover. The on average higher raw material prices had a positive impact of 0.1% on turnover. Organic turnover growth came in at 11.4%.

EBITA increased by 21.2% as a result of higher turnover and production capacity utilization. The ROS improved to 14.4% (2017: 13.3%).

Connectivity systems – specialty cable systems and modules for the medical, robot, automotive and machine building industries – turnover share 18.3%

Organic turnover growth was 11.4% in this sub-segment. This growth is being strongly driven by growing demand for robot systems and automation trends in industrial production processes. Our cables and cable systems put us in an excellent position to respond to this demand, and this resulted in an increase in turnover. We also realized an increase in turnover in specialty cable systems in the medical industry.

Our investment in the new production facility for high-grade industrial cable systems in China progressed as planned and was taken into operation in the third quarter of 2018. In addition, we modernized and expanded the facility for medical and industrial cable assemblies in Ukraine. Both investments contributed to the growth realized in 2018.

Manufacturing systems – advanced manufacturing systems for the production of car and truck tires, can washers, test equipment, product handling systems for the medical industry, machine operating systems – turnover share 26.6%

Organic turnover growth increased 11.5% on the back of high order intake in 2017 and the first half of 2018, which raised engineering activity and production to a higher level. EBITA and ROS both improved, despite the continued high proportion of engineering for clients among the top-five tire manufacturers.

The 'best supplier' awards we received in the second half of the year from both Michelin and Pirelli is an confirmation of the outstanding quality of our organization and our position among the world's top-five tire manufacturers.

The order intake for the full year 2018 came in at € 334 million (2017: € 346 million). Delay in announced projects in amongst others the USA led to a slightly lower order intake in 2018 than in the year before. The share of the top-five tire manufacturers in order intake increased further. The order intake in China was at a low level and given the decline in capacity utilization in the tire manufacturing industry in that country, we do not expect this situation to change in the coming year.

At the end of 2018, TKH further increased the production capacity at its Polish production facility, to create more room for growth and flexibility at our production facilities, also with a view to international trade tariffs.

Dividend proposal

At the Annual General Meeting, TKH will propose the payment of a dividend of € 1.40 per (depositary receipt of a) share (2017: € 1.20). Based on the number of outstanding shares at yearend 2018, this results in a pay-out ratio of 48.6% of the net profit before amortization and one-off income and expenses attributable to shareholders and 54.2% of the net profit attributable to shareholders. TKH will propose the payment of a cash dividend to be charged to the reserves. The dividend will be payable on 13 May 2019.

Reporting TKH

As of 2019 TKH will report its results semi-annually, which is more in line with the long-term value creation that we strive for. Considering the economies of scale of our segments, we will publish the order book for the entire TKH Group on an annual basis in accordance with the relevant IFRS guidelines. Previously, TKH reported on the order intake of the manufacturing systems segment only.

Outlook

Barring unforeseen circumstances, we expect the following developments for each business segment in 2019.

Telecom Solutions

We expect continued growth of investments in optical fibre systems in Europe and China. As we have mainly invested in market penetration in Europe, and focussed on capacity expansions, we expect to be back on the path to growth mid-2019. In the coming quarters, we will review whether the current over-capacity for optical fibre in China will normalize as a result of the investment plans announced by the telecoms companies in that country. If this does not normalize, we expect this might (eventually) translate into some pressure on margins.

Building Solutions

Growth will be realized primarily in vision & security systems. With the acquisition of Lakesight Technologies in the fourth quarter of last year, we have added a broad portfolio of high-grade vision technologies for the industrial and mobility markets. We expect this to translate into growth in the Machine Vision segment. We also expect growth in Parking, largely on the back of further market penetration in North America and Europe with our parking management, guidance and communications systems. In the sub-segment connectivity systems, we expect further growth in the market segment Tunnel & Infra on the back of greater demand for investment in energy networks. The turnover in subsea cable systems and airport technologies (CEDD/AGL) could still be limited, because it was not until the fourth quarter of 2018 that full efforts could be made to acquire new orders.

Industrial Solutions

We are seeing some reluctance to invest in the industrial sector, which has an impact on the growth opportunities in the sub-segment connectivity systems. In the sub-segment manufacturing systems limited negative impact is expected on the order intake due to the situation in China, partly because the contribution to turnover from China was already at a very low level in 2018. The order book is well-filled and the outlook for order intake in the first half of 2019 is good, which is reflected by the projects already announced and investments carried over from 2018.

As usual, TKH will give a concrete profit forecast for the full-year 2019 at the presentation of its interim results in August 2019.

Haaksbergen, 5 March 2019

Executive Board

For further information: J.M.A. (Alexander) van der Lof, Chairman of the Executive Board tel. + 31 (0)53 5732903 Internet: www.tkhgroup.com

The analyst meeting scheduled for 5 March 2019 at 13:00 hours will also be available via videowebcast (www.tkhgroup.com).

Financial calendar

6 May 2019 General Meeting of Shareholders
7 May 2019 Ex-dividend listing
8 May 2019 Ex-dividend
9 May 2019 Record date
13 May 2019 Dividend payable
13 August 2019 Publication interim results 2019

The TKH annual report for 2018 will be published in digital format on 22 March 2019 on the TKH website (www.tkhgroup.com).

Profile

Technology firm TKH Group NV (TKH) is an internationally operating group of companies that specializes in developing and delivering innovative Telecom, Building and Industrial Solutions based on four core technologies.

The four TKH core technologies - vision & security, mission critical communication, connectivity and smart manufacturing - are linked into total systems and solutions in our three Solutions segments. Within these business segments there is a strong focus on seven vertical growth markets - fiber optic networks, parking, care, tunnel & infrastructure, marine & offshore, machine vision and tire building industry - where the core technologies are positioned as onestop-shop for our customers. TKH strives for far-reaching synergy and co-operation between its subsidiaries. TKH has a thorough knowledge of processes and technologies, as well as insight into its customers' markets and processes.

TKH strives for strong market positions based chiefly on its own innovative core technologies and services. TKH and its subsidiaries operate on a global scale. Its growth is concentrated in Europe, North America and Asia. Employing 6,533 people, TKH achieved a turnover of € 1.6 billion in 2018.

Consolidated balance sheet

In thousands of euros 31-12-2018 31-12-2017 1)
Assets
Non-current assets
Intangible non-current assets 544,098 392,152
Tangible non-current assets 245,392 229,212
Investment property 251 251
Other associates 12,047 10,566
Receivables 2,007 2,960
Deferred tax assets 17,104 14,234
Total non-current assets 820,899 649,375
Current assets
Inventories 254,963 218,805
Receivables 223,473 217,198
Contract assets 140,135 94,606
Contract costs 3,555 12,282
Current income tax 1,081 2,805
Cash and cash equivalents 2) 83,180 87,719
Total current assets 706,387 633,415
Total assets 1,527,286 1,282,790
Equity and liabilities
Group Equity
Shareholders' equity 646,459 594,357
Non-controlling interests 1,190 8,440
Total group equity 647,649 602,797
Non-current liabilities
Non-current liabilities 238,537 187,335
Deferred tax liabilities 60,398 43,388
Retirement benefit obligation 7,984 8,172
Financial liabilities 588 2,890
Provisions 5,217 4,955
Total non-current liabilities 312,724 246,740
Current liabilities
Borrowings 2) 170,569 57,350
Trade payables and other payables 314,613 286,348
Contract liabilities 57,032 60,267
Current income tax liabilities 6,924 5,762
Financial liabilities 4,831 11,781
Provisions 12,944 11,745
Total current liabilities 566,913 433,253
Total equity and liabilities 1,527,286 1,282,790

1) The comparative figures for 2017 have been restated due to the retrospective application of IFRS 15 'Revenue from contracts with customers'.

2) Including € 22.3 million (2017: € 42.0 million) cash and cash equivalents that are part of a cash pool.

Consolidated profit and loss account

In thousands of euros 2018 2017 1)
Total turnover 1,630,826 1,484,801
Raw materials, consumables, trade products and
subcontracted work
889,603 816,460
Personnel expenses 380,770 353,791
Other operating expenses 147,961 146,637
Depreciation 27,908 24,774
Amortization 40,313 36,466
Impairments 1,543 1,754
Total operating expenses 1,488,098 1,379,882
Operating result 142,728 104,919
Financial income 1,410 1,459
Financial expenses -7,843 -8,326
Exchange differences -291 -1,190
Share in result of associates 1,873 941
Result from available-for-sale financial assets
Change in value of financial liability for squeeze-out, earn-out
6,311
and put options of shareholders of non-controlling interests 520 3,847
Result before tax 138,397 107,961
Tax on profit 29,661 20,431
Net result 108,736 87,530
Attributable to:
Shareholders of the company 108,551 86,302
Non-controlling interests 185 1,228
108,736 87,530
Earnings per share attributable to shareholders
Ordinary earnings per share (in €) 2.58 2.05
Diluted earnings per share (in €) 2.57 2.04
Ordinary earnings per share before amortization and one-off
income and expenses (in €) 2) 2.88 2.27
Ordinary earnings per share before amortization (in €) 2) 2.87 2.32

1) The comparative figures for 2017 have been restated due to the retrospective application of IFRS 15 'Revenue from contracts with customers'.

2) Non-IFRS compulsory disclosure.

Consolidated statement of comprehensive income

In thousands of euros 2018 2017 1)
Net result 108,736 87,530
Items that may be reclassified subsequently to profit or loss
(net of tax)
Currency translation differences -457 -11,926
Currency translation differences in other associates
Effective part of changes in fair value of cash flow hedges (after
-149 -490
tax) -5,903 5,034
Revaluation of available-for-sale financial assets 795
Reclassification to the profit and loss account of available-for-sale
financial assets due to disposal
-5,837
-6,509 -12,424
Items that will not be reclassified subsequently to profit or
loss (net of tax)
Actuarial gains/(losses) 237 22
237 22
Other comprehensive income (net of tax) -6,272 -12,402
Comprehensive income for the period (net of tax) 102,464 75,128
Attributable to:
Shareholders of the company 102,307 73,938
Non-controlling interests 157 1,190
Total comprehensive income for the period (net of tax) 102,464 75,128

Consolidated statement of changes in group equity

Total Non Total
In thousands of euros shareholders'
equity
controlling
interests
group
equity
Balance at 1 January 2017 before IFRS 15 restatement 574,000 8,520 582,520
IFRS 15 Restatement 1,335 1,335
Balance at 1 January 2017 after IFRS 15 restatement 575,335 8,520 583,855
Net result 86,302 1,228 87,530
Reclassification to the profit and loss account of available-for-sale -5,837 -5,837
financial assets due to disposal
Total other comprehensive income -6,527 -38 -6,565
Total comprehensive income 73,938 1,190 75,128
Dividends -46,237 -46,237
Dividends to shareholders of non-controlling interests -527 -1,284 -1,811
Acquisition of non-controlling interests -12 14 2
Share and option schemes (IFRS 2) 2,315 2,315
Purchased shares for share and option schemes -17,496 -17,496
Sold shares for share and option schemes 7,041 7,041
Balance at 31 December 2017 594,357 8,440 602,797
IFRS 9 restatement -812 -3 -815
Balance at 1 January 2018 after IFRS 9 restatement 593,545 8,437 601,982
Net result 108,551 185 108,736
Total other comprehensive income -6,244 -28 -6,272
Total comprehensive income 102,307 157 102,464
Dividends -50,435 -58 -50,493
Dividends to shareholders of non-controlling interests -1,104 -1,104
Acquisition of non-controlling interests 7,346 -7,346 0
Share and option schemes (IFRS 2) 2,303 2,303
Purchased shares for share and option schemes -13,482 -13,482
Sold shares for share and option schemes 5,979 5,979
Balance at 31 December 2018 646,459 1,190 647,649

Consolidated cash flow statement

In thousands of euros 2018 2017 1)
Cash flow from operating activities
Operating result 142,728 104,919
Depreciation, amortization and impairment 69,957 62,087
Share and option schemes not resulting in a cash flow 2,303 2,315
Result on disposals -193 292
Changes in provisions 1,114 543
Changes in working capital -55,169 26,104
Cash flow from operations 160,740 196,260
Interest received 1,410 1,461
Interest paid -7,394 -8,091
Income taxes paid -28,038 -30,044
Net cash flow from operating activities (A) 126,718 159,586
Cash flow from investing activities
Dividends received from non-consolidated associates 243 634
Repayments on loans 971
Loans -483
Purchases of tangible non-current assets -40,921 -44,118
Disposals of tangible non-current assets
Net cash flow on investments and divestments of investment property
894 1,000
1,240
Disposal available-for-sale financial asset 12,097
Acquisition of subsidiaries less cash and cash equivalents acquired -116,229 -5,821
Acquisition of associates -50
Investments in intangible non-current assets -35,218 -35,064
Divestments in intangible non-current assets 33 226
Net cash flow from investing activities (B) -190,227 -70,339
Cash flow from financing activities
Dividends paid -51,597 -48,048
Settlement of financial liabilities regarding put options of non-controlling
interests, earn-out and squeeze-out -251 -4,664
Acquisition of non-controlling interests -9,000 316
Purchased shares for share and option schemes -13,482 -17,496
Sold shares for share and option schemes 5,979 7,041
Proceeds from long-term debts 52,745
Repayments on long-term debts
(Repayments) / proceeds from other long-term debts
-1,779 -27,158
380
Change in borrowings 99,642 -11,537
Net cash flow from financing activities (C) 82,257 -101,166
Net increase/(decrease) in cash and cash equivalents (A+B+C) 18,748 -11,919
Exchange differences -3,556 -1,072
Change in cash and cash equivalents 15,192 -12,991
Cash and cash equivalents at 1 January 45,713 58,704
Cash and cash equivalents at 31 December 60,905 45,713

Notes to the financial statements

1. Accounting principles for financial reporting

These financial figures have been prepared in accordance with International Financial Reporting Standards (IFRS) as adopted by the European Union (EU) and are prepared using the principles, which are applied in the financial statements for the year ended 31 December 2018. Further disclosures and description of the accounting principles as required under IFRS are not included in the financial figures. For a full understanding, this press release should be read in conjunction with the financial statements for TKH Group NV.

2. IFRS 9 and 15

As of 1 January 2018, the standards IFRS 9 Financial instruments and IFRS 15 Revenue from Contracts with Customers are applicable. TKH applies IFRS 9 from 1 January 2018 without any adjustment of the comparative figures. IFRS 15 has been applied retroactively, with the comparative figures for 2017 being restated. The impact of IFRS 15 on the consolidated profit and loss account 2017 is as follows:

IFRS 15 2017
In thousands of euros 2017 restatement restated
Total turnover 1,484,456 345 1,484,801
Raw materials, consumables, trade products and subcontracted work 814,780 1,680 816,460
Personnel expenses 353,791 353,791
Other operating expenses 146,637 146,637
Depreciation 24,774 24,774
Amortization 36,466 36,466
Impairments 1,754 1,754
Total operating expenses 1,378,202 1,680 1,379,882
Operating result 106,254 -1,335 104,919
Result before tax 109,296 1,335 107,961
Tax on profit 20,744 -313 20,431
Net result 88,552 -1,022 87,530
Consolidated statement of comprehensive income
Total comprehensive income for the period (net of tax) 76,178 -1,050 75,128
Ordinary earnings per share (in €) 2.08 -0.03 2.05
Diluted earnings per share (in €) 2.06 -0.02 2.04
Ordinary earnings per share before amortization and one-off income
and expenses (in €) 2.30 -0.03 2.27
Ordinary earnings per share before amortization (in €) 2.34 -0.02 2.32

The impact of IFRS 15 on the consolidated balance sheet as at 31 December 2017 and the impact of IFRS 9 on the opening balance sheet as at 1 January 2018 is shown below.

Restated Restated
IFRS 15 balance sheet IFRS 9 balance sheet
In thousands of euros 31-12-2017 restatement 31-12-2017 restatement 1-1-2018
Assets
Non-current assets 0 0
Deferred tax assets 13,015 1,219 14,234 249 14,483
Current assets
Inventories 233,626 -14,821 218,805 0 218,805
Receivables 217,377 -179 217,198 -1,061 216,137
Amounts due from customers under
construction contracts 86,803 -86,803 0 0
Contract costs 12,282 12,282 0 12,282
Contract assets 94,606 94,606 0 94,606
Equity and liabilities
Group Equity
Total group equity 602,512 285 602,797 -812 601,985
Non-current liabilities
Deferred tax liabilities 41,658 1,730 43,388 43,388
Current liabilities
Amounts due to customers under
construction contracts 60,267 -60,267 0 0
Contract liabilities 60,267 60,267 0 60,267
Provisions 7,456 4,289 11,745 0 11,745

3. Segmented information

Telecom Building Industrial
Solutions Solutions Solutions Unallocated Total
In thousands euros 2018 2017 1) 2018 2017 1) 2018 2017 1) 2018 2017 1) 2018 2017 1)
First half year
Net turnover 99,564 94,132 345,041 312,209 368,021 319,194 812,626 725,535
Segment EBITA 15,777 11,153 34,427 26,901 51,663 40,561 -8,941 -7,891 92,926 70,724
One-off expenses
Amortization -566 -517 -13,786 -13,809 -4,253 -3,870 -12 -30 -18,617 -18,226
Impairments 114 -34 -97 -353 -139 -387 -122
Operating Result 15,211 10,750 20,607 12,995 47,057 36,552 -8,953 -7,921 73,922 52,376
Second half year
Net turnover 94,965 97,313 358,635 324,035 364,600 337,918 818,200 759,266
Segment EBITA 12,362 14,730 33,410 25,376 54,077 46,680 -8,191 -8,067 91,658 78,719
One-off expenses -6,124 -180 -6,304
Amortization -598 -662 -16,515 -13,290 -4,575 -4,288 -8 -21,696 -18,240
Impairments 4 -3 -204 -1,315 -956 -314 -1,156 -1,632
Operating Result 11,768 14,065 16,691 4,647 48,546 41,898 -8,199 -8,067 68,806 52,543
Total
Net turnover 194,529 191,445 703,676 636,244 732,621 657,112 1,630,826 1,484,801
Segment EBITA 28,139 25,883 67,837 52,277 105,740 87,241 -17,132 -15,958 184,584 149,443
One-off expenses -6,124 -180 -6,304
Amortization -1,164 -1,179 -30,301 -27,099 -8,828 -8,158 -20 -30 -40,313 -36,466
Impairments 4 111 -238 -1,412 -1,309 -453 -1,543 -1,754
Operating Result 26,979 24,815 37,298 17,642 95,603 78,450 -17,152 -15,988 142,728 104,919

4. Overview of alternative performance indicators

In thousands of euros (unless stated otherwise) 2018 2017 1)
Weighted average number of (depositary receipts of) shares (x 1,000) 42,010 42,057
Effect of share options (x 1,000) 293 340
Weighted average number of (depositary receipts of) shares diluted (x 1,000) 42,303 42,397
Net profit 108,736 87,530
Less: Non-controlling interests -185 -1,228
Net profit attributable to the shareholders of the company 108,551 86,302
Net profit 108,736 87,530
Amortization of intangible non-current assets from acquisitions 16,318 15,246
Taxes on amortization -4,413 -4,130
Net profit before amortization 120,641 98,646
Less: Non-controlling interests -185 -1,228
Net profit before amortization attributable to the shareholders of the company 120,456 97,418
Net profit before amortization 120,641 98,646
Restructuring costs 6,304
One-off income due to sale of Nedap shares -5,837
Impairments 1,543 1,754
Change in value of financial liability for squeeze-out, earn-out and put options of
shareholders of non-controlling interests
-520 -3,847
Tax impact on one-off expenses and benefits -386 -2,015
One-off tax charge/(benefit) 1,817
Profit before amortization and one-off income and expenses 121,278 96,822
Less: Non-controlling interests -185 -1,228
Net profit before amortization and one-off income and expenses attributable
to the shareholders of the company
121,093 95,594

1) The comparative figures for 2017 have been restated due to the retrospective application of IFRS 15 'Revenue from contracts with customers'.

Other applied definitions:

  • Capital Employed: group equity plus long-term debts plus short-term debts to credit institutions minus cash and cash equivalents.
  • EBITA: result before financial income and expenses, taxes, impairments and amortization.
  • EBITDA: result before financial income and expenses, taxes, impairments, depreciations and amortization.
  • ROCE (Return On Capital Employed): EBITA over the last twelve months divided by capital employed at the beginning of the period plus capital employed at the end of the period divided by two.
  • ROS (Return On Sales): EBITA divided by the total turnover as a percentage.
  • EBITA segment: Operating result before one-off income and expenses, amortization and impairment of intangible fixed assets.
  • Debt leverage ratio (Net Debt / EBITDA): long-term liabilities plus current liabilities to credit institutions minus cash and cash equivalents divided by EBITDA.

5. Annual report

The consolidated balance sheet, consolidated profit and loss account, consolidated statement of profit and loss and other comprehensive income, consolidated statement of changes in group equity and consolidated cash flow statement, as included in this press release, are based on the annual accounts prepared of 31 December 2018, which have not yet been published in compliance with legal requirements. These documents will be published ultimately at 22 March 2019. The annual accounts will be submitted to the General Meeting of Shareholders on 6 May 2019 for approval.

In accordance with Section 2:293 and 395 of the Dutch Civil Code, we report that our auditor, Ernst & Young Accountants LLP has issues an unqualified auditor's report on the annual accounts dated 4 March 2019. For the understanding required to make a sound judgment as to the financial position and results of TKH Group N.V. and for a satisfactory understanding of the scope of the audit by Ernst & Young Accountants LLP, this press release should be read in conjunction with the annual accounts from which this press release has been derived, together with the auditor's report thereon issued by Ernst & Young Accountants LLP. No audit was performed on the included quarter and half year figures (in the segmented information).

Disclaimer

Statements included in this press release that are not historical facts (including any statements concerning investment objectives, other plans and objectives of management for future operations or economic performance, or assumptions or forecasts related thereto) are forward-looking statements. These statements are only predictions and are not guarantees. Actual events or the results of our operations could differ materially from those expressed or implied in the forward-looking statements. Forward-looking statements are typically identified by the use of terms such as "may," "will", "should", "expect", "could", "intend", "plan", "anticipate", "estimate", "believe", "continue", "predict", "potential" or the negative of such terms and other comparable terminology.

The forward-looking statements are based upon our current expectations, plans, estimates, assumptions and beliefs that involve numerous risks and uncertainties. Assumptions relating to the foregoing involve judgments with respect to, among other things, future economic, competitive and market conditions and future business decisions, all of which are difficult or impossible to predict accurately and many of which are beyond our control. Although we believe that the expectations reflected in such forward-looking statements are based on reasonable assumptions, our actual results and performance could differ materially from those set forth in the forward-looking statements.

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